Jurnal Akuntansi, Keuangan, dan Manajemen

Jurnal Akuntansi, Keuangan, dan Manajemen (Jakman) is a peer-reviewed journal in the fields of Accounting, Finance and Management. Jakman publishes relevant manuscripts reviewed by some qualified editors. This journal is expected to be a significant platform for researchers in Indonesia to contribute to the theoretical and practical development in all aspects of Accounting, Finance and Management.

Current Issue

Jurnal Akuntansi, Keuangan, dan Manajemen (Jakman) is a peer-reviewed journal in the fields of Accounting, Finance and Management. Jakman publishes relevant manuscripts reviewed by some qualified editors. This journal is expected to be a significant platform for researchers in Indonesia to contribute to the theoretical and practical development in all aspects of Accounting, Finance and Management.

Published
2025-06-04

Articles

The Role of Employee Recovery Performance on Service Recovery Performance and Quality of Service

Purpose: This study aims to evaluate the influence of employee and service recovery performance on service effectiveness in SAMSAT Semarang City. This study explores the empirical model of employee recovery performance, service recovery performance, and quality of service in Public Service Institutions.Methodology/approach: This method uses a quantitative approach, with data collected through surveys of employees directly involved in the service.Results/findings: The results showed that employee recovery performance had a positive effect on service quality, whereas service recovery performance did not impact service quality. The study also found that employee recovery performance serves as a mediator in the relationship between service recovery performance and service quality. Conclusion: This study aimed to explore the role of service recovery performance and employee performance in enhancing service effectiveness at the SAMSAT office in Semarang City. The results indicate that employee recovery performance has a positive effect on service quality, in line with initial expectations. These findings suggest that improving employee recovery performance can strengthen public perceptions of SAMSAT services. Limitations: This study focuses on internal factors, such as employee performance and service recovery, but has not extensively examined external influences on service effectiveness.Contribution: These findings emphasize the importance of training and support for employees in improving customer satisfaction. The results of this study are expected to provide concrete recommendations for service improvement at SAMSAT, as well as open up opportunities for further research on factors that affect the effectiveness of public services.

Pengaruh Faktor Keuangan dalam Profitabilitas Terhadap Harga Saham Perbankan Digital 2021 – 2023

Purpose: This study examines the influence of financial factors on profitability, namely Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM), and Operating Expenses to Operating Income (OEOI), with regard to the stock prices of digital banking and digitally transformed banking in Indonesia from 2021 to 2023. Methodology/approach: Quantitative research approach was used. The type of data used in this study is secondary data, with a population consisting of 12 digital banks and banking companies that have digital transformation listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Results/findings: The results of the study show that ROA and BOPO has a negative and statistically significant effect on stock prices, ROE and NIM has a positive and statistically significant effect on stock prices. Conclusions: COVID-19 has accelerated digital banking and shifted investor focus to tech innovation. ROA and OEOI had negative effects on stock prices (H1 and H4 rejected), while ROE and NIM had positive effects (H2 and H3 accepted). Limitations: This research is limited to the financial performance ratios used, and the results focus on digital banking companies in Indonesia only. Contribution: This study can be used as a literature reference for further research, especially on the influence of financial factors in terms of profitability on the share prices of digital banking in Indonesia.

Distribusi Upah Terhadap Produktivitas Kerja dan Kerja Sama dalam Ekonomi Islam

Purpose: This study examines the influence of work experience, productivity, and collaborative work on wage dispersion from an Islamic economic perspective, with a focus on Andalas Surya Gemilang Mini Plant workers. This study evaluates how these factors affect wage dispersion and provides insights into the principles of Islamic economics. Methodology: A descriptive quantitative approach was used, involving 109 workers from the Mini Plant Andalas Surya Gemilang. Data were collected through questionnaires and analyzed using SmartPLS 3 for structural equation modelling. The hypotheses were tested using regression analysis to evaluate the influence of work experience, productivity, and collaborative work on wage dispersion. Results: This study found that Work experience and collaborative work had no significant effect on wage dispersion, while productivity had a significant effect. The combination of these three factors significantly contributes to wage dispersion. Conclusions: This study found that productivity significantly affects wage dispersion at Mini Plant Andalas Surya Gemilang, whereas work experience and collaboration have fewer direct effects. Combining these factors contributes to the wage gap. Limitations: This research is limited to one organization, the Andalas Surya Gemilang Mini Plant, which may limit the generalization of the results to other industries. Future research could expand this scope to other sectors for greater insight. Contributions: This study provides practical recommendations for companies to consider work experience and productivity in designing compensation systems that motivate employees and encourage collaboration, in line with Islamic values that emphasize justice and welfare.

The Impact Of Green Human Resource Management to Environmental Performance

Purpose: This study examines how companies’ environmental performance is affected by Green Human Resource Management (GHRM), with a focus on the moderating influence of corporate environmental ethics and the mediating effect of green organizational culture. Methodology/approach: A quantitative research approach was employed, with data acquired through surveys aimed at organizations implementing GHRM policies. The links between GHRM, green organizational culture, corporate environmental ethics, and environmental performance were examined using path analysis. Results/findings: Green organizational culture serves as a mediator between GHRM and environmental performance, and GHRM activities greatly improve corporate environmental performance. The positive correlation between GHRM and environmental performance is reinforced by corporate environmental ethics, underscoring the significance of ethical commitment in maximizing GHRM's advantages of GHRM. Conclusions: Green organizational culture and environmental ethics are key to improving sustainability, while GHRM supports but does not directly drive performance. Companies should focus on building strong green values and ethical practices. GHRM, green culture, ethics, and performance are interconnected, with ethics moderating GHRM’s impact of GHRM. To enhance GHRM’s effectiveness of GHRM, firms should offer training, promote eco-values, and align policies with sustainability goals. Limitations: As the data are restricted to companies that have implemented GHRM policies, the conclusions might not qualify as relevant to other companies. Deeper qualitative insights are not offered by quantitative methods. Contribution: This study adds to the body of knowledge in GHRM by highlighting the vital roles that environmental ethics and green organizational culture play in improving corporate environmental performance.

The Coding Effect of Institutional Ownership on Political and Tax Avoidance Behavior

Purpose: This study investigates the influence of political connections on tax avoidance and examines the moderating role of institutional ownership in Indonesia’s mining sector. Methodology: Quantitative research with a causal approach was conducted using a sample of 18 mining companies listed on the Indonesian Stock Exchange over four years, totalling 72 observations. Data were analysed using SPSS 24.0, applying Moderated Regression Analysis (MRA). Results: Political connections positively and significantly influenced tax avoidance. However, institutional ownership does not significantly affect tax avoidance and does not moderate the relationship between political connections and tax avoidance. Conclusions: Political connections significantly increase tax avoidance, giving firms favourable treatment. Institutional ownership had no moderating effect. Although legal, tax avoidance harms state revenue, highlighting the need for stricter regulations and transparency. Limitations: This study is limited to mining sector companies in Indonesia, which restricts the generalizability of the findings to other sectors or countries. Further research could compare results across countries with similar economic and cultural contexts, such as developing Asian countries, to enhance their representativeness. Contributions: This study adds to the literature by highlighting the unique role of political connections in tax avoidance within Indonesia's mining sector and demonstrating that institutional ownership may not always serve as an effective moderating factor. It also emphasizes the need for improved regulatory oversight and governance to mitigate tax avoidance practices linked to political affiliations.

Pengembangan Pariwisata Berbasis Komunitas di Desa Aneuk Laot Aceh

Purpose: This study explores community-based tourism (CBT) development in Aneuk Laot Village, Sabang City, as a strategy to support Sustainable Development Goals (SDGs). Methodology/approach: A qualitative case study was conducted using interviews, observations, and a literature review. The informants included Pokdarwis, traditional leaders, and BUMDes managers. Results/findings: The tourism potential of Aneuk Laot includes natural (Lake Aneuk Laot, forests, hills), cultural (traditional customs), and culinary tourism. Effective CBT is driven by active community participation, including youth, women, and local institutions such as Pokdarwis, BUMDes, and traditional leaders. This collaborative model supports the preservation of local assets and contributes to the achievement of the SDGs. Conclusions: The development of community-based tourism (CBT) in Gampong Aneuk Laot contributes significantly to the achievement of the SDGs through cultural preservation, environment, and community empowerment. The active involvement of youth, women, and indigenous groups in tourism management creates jobs, increases income, and strengthens the ownership of local resources. This model promotes sustainable development from social, economic, and ecological aspects. Limitations: This research is limited to examining how community-based tourism development can support sustainable development goals (SDGs) in a region.  There are many other areas which can be studied both in the tourism sector and in other sectors as supporting sustainable development goals (SDGs) Contribution: The research results can be useful for community-based tourism studies and various types of studies supporting sustainable development goals (SDGs).

Analisis Faktor Kesuksesan Pengelolaan Desa Wisata Berkelanjutan: Studi Kasus di Jawa Barat

Purpose: This research examines the success factors in the management of sustainable tourism villages in West Java. Methodology/approach: This study employs a Systematic Literature Review (SLR) of 32 Scopus and SSCI-indexed articles (2018–2023) with an impact factor of ?3.0, focusing on sustainable tourism villages, digital innovation, and cultural preservation. Secondary data were also obtained from Statistics Indonesia (BPS), the West Java Tourism Office, and interviews with tourism village managers. Results/findings: The success of sustainable tourism villages in West Java is driven by penta-helix collaboration, community-based monitoring, digital innovation, cultural preservation, environmental management, and the diversification of the creative economy through digital platforms. These factors are integrated and mutually support sustainable village management. Conclusions: The effective management of sustainable tourism villages in West Java is supported by penta-helix collaboration, community-based monitoring, transparent financial management, digital innovation, socio-cultural preservation, resource management, and creative economy diversification through digital platforms. These integrated factors significantly contribute to the sustainable development of tourism villages. Limitations: This study is limited to research conducted in the West Java region. Other regions remain to be explored using similar research frameworks or different approaches to sustainable tourism village management and sustainable development (SDGs). Contribution: This research is expected to contribute to the fields of tourism studies, tourism village management, and other relevant scientific disciplines.

Emotional Intelligence, Leadership Effectiveness, and Team Performance: Synergies in Human Resource Development

Purpose: This study explores how emotional intelligence (EI) influences leadership effectiveness and team performance. It identifies key EI components that drive effective leadership behaviors and examines their impact on team dynamics. Additionally, the study provides insights for human resource practitioners on incorporating EI into leadership development programs to foster cohesive and high-performing teams. Methodology: This research adopts a qualitative approach, utilizing a literature review and library research. It examines scholarly articles, books, and empirical studies related to emotional intelligence, leadership effectiveness, and team performance. Various emotional intelligence models and leadership styles are analyzed to understand their influence on team outcomes. Results: The findings indicate a strong correlation between emotional intelligence and leadership effectiveness. Leaders with high EI are more capable of fostering trust, encouraging open communication, and managing team conflicts—all of which enhance team performance. Traits such as empathy, self-awareness, and social skills are identified as crucial in promoting team cohesion and productivity. Conclusions: Emotional intelligence, leadership effectiveness, and team performance are essential components of high-performing organizations. Emotionally intelligent leaders cultivate trust, collaboration, and motivation, resulting in improved outcomes. Integrating emotional intelligence into leadership training significantly enhances both individual and team success. Limitations: The interviews conducted through questionnaires may lack validity, as the responses could not be directly verified. Additionally, the questionnaire items were derived from limited sources, which may have affected the reliability of the results. Contribution: This research is expected to enhance organizational and team performance and serve as a reference model for future studies.

Analisis Kesehatan Bank KBMI 4 Berdasarkan Capital, Asset, Earning, dan Liquidity 2019 – 2023

Purpose: The influence of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Operational Costs and Operational Income (OCOI), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR) on the Profitability Ratio (ROA) in Bank Groups based on Core Capital (KBMI) 4 from 2019 to 2023. Methodology/approach: Quantitative research approach was used. The type of data used in this study is secondary data, with a population consisting of the Bank Group Based on Core Capital (KBMI) 4 listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Results/findings: The results of this study indicate that the Capital Adequacy Ratio (CAR) has a positive effect on Return On Assets (ROA), Operating Costs Operating Income (OCOI) has a negative effect on Return On Assets (ROA), Net Interest Margin (NIM) has a positive effect on Return On Assets (ROA), Loan to Deposit Ratio (LDR) has a positive effect on Return On Assets (ROA), on the other hand Non Performing Loan (NPL) has no effect on Return On Assets (R OA). Conclusions: This study finds that CAR, NIM, and LDR positively and significantly affect ROA, whereas BOPO has a negative and significant impact. The NPL showed no significant effect. Overall, 96% of the ROA variation in KBMI 4 banks from 2019 to 2023 is explained by these financial variables, highlighting their strong influence on profitability during economic uncertainty. Limitations: This study is limited to the financial performance ratios used, and the results provided are focused on KBMI 4 banking companies in Indonesia only. Contribution: This study can be used as a literature reference for further research, especially research on the influence of bank health levels on profitability (ROA)  Bank Groups based on Core Capital (KBMI) 4  in Indonesia.

Sistem Informasi Akuntansi Atas Aset Hak Guna Berbasis Aplikasi

Purpose: The aim of this study is to develop an accounting information system as an application using a framework laravel to support the calculation of depreciation  and interest expense on the right-of-use assets of PT Bank Oke Indonesia, Tbk. Methodology/approach: The research methodology used the Laravel Framework with PHP programming language, MySQL as the database, and testing with Black Box Testing. Results/findings: This research shows that the accounting information system based on the Laravel Framework has been successfully developed according to the agreed-upon design, as evidenced by the testing results, and operates according to the requirements. Conclusions: This study develops an accounting information system for right-of-use assets by designing a PSAK 73 application using the Laravel framework with the PHP programming language, MySQL database, and black box testing. The application supports storing lease agreements, calculating Net Present Value (NPV), right-of-use asset values, lease liabilities, depreciation, and interest expenses, as well as generating journal entries for depreciation and accumulated depreciation automatically to reduce errors and improve data accuracy. Limitations: This study is limited to a single case study of PT Bank Oke Indonesia (TBK).  This application is not representative of all companies in the banking industry, and is only designed for Bank Oke Indonesia. Contribution: This research is beneficial for Bank Oke Indonesia in calculating depreciation expense and interest expense rights to use assets and information technology to improve the quality of financial reporting.

Kinerja Auditor di Masa Pandemi: Pengaruh Kepemimpinan, Motivasi dan Sistem Informasi Penggajian

Purpose: This study aims to provide empirical evidence on the impact of leadership style, work motivation, and payroll accounting information systems on auditor performance at Public Accounting Offices (KAP) in Semarang City during the COVID-19 pandemic. Methodology: This study employed a quantitative approach, collecting primary data through questionnaires distributed to 85 auditors across 29 KAPs in Semarang City and analyzing the data using multiple linear regression analysis. Results/findings: The findings indicate that Leadership style and work motivation significantly impact auditor performance, highlighting the role of effective leadership and intrinsic motivation in maintaining audit quality during periods of disruption. Conclusion: This study found that leadership and work motivation significantly influenced auditor performance during the pandemic, whereas the payroll information system had no effect. Limitations: This study is limited by potential respondent subjectivity bias in the questionnaire data and its focus solely on auditor performance during the pandemic, restricting generalizability over time. Contribution: This study serves as a reference for KAP in formulating effective strategies and policies to maintain and improve auditor performance.

Mengukur Relevansi Cashless Society pada Generasi Z

Purpose: This study aims to evaluate the relevance of a cashless society among Generation Z by employing the Unified Theory of Acceptance and Use of Technology (UTAUT) model. The focus is to understand the factors influencing the acceptance and adoption of cashless payment systems within this demographic. Methodology/approach: The study was conducted in Denpasar City, targeting Generation Z individuals who reside there and have used digital wallet or e-wallet services. The sample size was determined using Hair’s formula, resulting in a total of 135 respondents. Results/findings: The findings suggest that the UTAUT model, particularly factors such as Behavioral Intention, Habit, and Social Influence, significantly affects the adoption of cashless payment methods. This indicates that user intention and habitual behavior are key drivers in embracing this technology. Conclusions: On the other hand, variables such as Awareness, Facilitating Conditions, Hedonic Motivation, Perceived Security, and Performance Expectancy did not show a significant influence on users’ behavioral intentions. This implies that, in the context of cashless payment adoption, social factors and habits are more influential than security concerns or performance expectations. Limitations: The study is limited to Generation Z, whereas cashless technology adoption is also growing among Millennials and Baby Boomers. Contribution: This study contributes to behavioral science, especially in the area of financial technology, and provides insights into the practical application of the UTAUT model.

Sinergi Literasi Keuangan dan Fintech: Meningkatkan Kinerja UMKM melalui Inklusi Keuangan

Purpose: The purpose of this study is to examine the effect of Financial Literacy and Financial Technology (Fintech) on the performance of MSMEs with Financial Inclusion as a mediator. Methodology/approach: The research method used  in this study was quantitative and descriptive analysis. The sampling technique was carried out by distributing questionnaires to micro, small, and medium enterprises (MSMEs). The test tool used in this study was Partial Least Squares (PLS) with a sample size of one hundred and ten respondents. Results/findings: The results of the study indicate that Financial Literacy and Financial Technology have no effect on MSME performance. Financial inclusion affects MSME Performance. Financial Inclusion does not serve as a mediating variable in the relationship between financial literacy and MSME performance. Financial Inclusion mediates the influence of Financial Technology on MSME performance. Conclusions: Although financial technology aims to facilitate financial transactions, the low understanding of this technology can actually be an obstacle for business actors. Thus, the level of financial literacy and understanding of technology are important factors in optimizing the role of financial technology in driving MSME performance. Limitations: This study was only carried out on micro, small, and medium enterprises (MSMEs) in Lowokwaru District, Malang City, with predetermined criteria. Contribution: This study can be used as a consideration and reference related to decision making for the progress of growth in culinary Micro, Small and Medium Enterprises (MSMEs) in Malang City.

Empowerment Strategy of Ledre MSMEs through the Increasing of Stakeholder's Role

Purpose: This study aims to analyze the development of Ledre MSMEs, examine the role of stakeholders in the empowerment process, and identify empowerment strategies for Ledre entrepreneurs in Gapluk Village, Purwosari Sub-District, Bojonegoro Regency. Methodology/approach: This study employs a qualitative descriptive method. Data collection techniques included observation, semi-structured interviews, and documentation. Miles and Huberman’s interactive analysis model was used to explore the development of Ledre MSMEs in Gapluk Village and the role of stakeholders in community empowerment, as well as SWOT analysis to determine appropriate strategies for empowering Ledre MSMEs in Gapluk Village. Results/findings: The results showed that the number of Ledre MSMEs in Gapluk Village has declined from 2020 to 2024 due to various factors. Therefore, efforts to empower Ledre MSMEs to overcome this decline must involve stakeholders from the village to the regency-level government, relevant agencies or institutions, and Ledre business actors such as policymakers, coordinators, facilitators, implementers, and accelerators. Conclusions: Collaboration between stakeholders is expected to create the right strategy for empowering Ledre MSMEs in Gapuk Village according to the potential strengths and weaknesses, challenges, and development opportunities they face. Limitations: The limitations of this study include the geographical coverage limited to Ledre MSMEs in Gapluk Village as the case study location; therefore, the results may not be generalizable to other regions. Contribution: The results of this study can serve as a reference for policymakers in formulating policies that support the empowerment of MSMEs through collaboration between MSMEs actors, BUMDes, and related stakeholders to maximize local potential in community empowerment efforts.

Pengaruh Word of Mouth, Religiusitas, Behavior Control Terhadap Niat Pembelian Obat Halal

Purpose: This study investigates the influence of word of mouth, religiosity, and behavioral control on purchase intention for halal pharmaceutical products in Indonesia, with attitude serving as a mediating factor. This research is grounded in the context of Islamic marketing and consumer behavior. Methodology/approach: A quantitative survey method was used to collect data from Muslim consumers in Indonesia. Analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS software. Results/findings: The findings indicate that word-of-mouth, religiosity, and behavioral control have a significant influence on purchase intention. Additionally, attitude plays a mediating role in the relationship between religiosity and purchase intention, as well as between word of mouth and purchase intention. This suggests that stronger religious beliefs and positive word-of-mouth can shape consumer attitudes, which in turn drive the intention to purchase halal pharmaceutical products. Conclusions: This study found that word of mouth, religiosity, and behavioral control significantly influenced consumers’ intention to purchase halal medicines, with attitude playing a key mediating role. Positive recommendations, strong religious values, and a sense of control all contribute to shaping favorable attitudes and increasing the intention to buy halal pharmaceutical products. Limitations: This study is limited by the availability of literature on halal pharmaceutical consumer behavior, leading to comparisons with other halal product industries. Contribution: This study contributes to Islamic marketing and consumer behavior studies by offering empirical insights into Muslim consumers' decision-making processes. This finding provides practical implications for businesses and policymakers to enhance marketing strategies for halal pharmaceuticals.

Market Analysis and Business Operations of Online Food Delivery Around STIE Ganesha

Purpose: This study examines the market dynamics, operational challenges, and competitive strategies of SMEs in the online food delivery sector around STIE Ganesha, with a focus on identifying performance drivers and actionable solutions for business optimization. Methodology/approach: A qualitative descriptive approach was adopted, involving semi-structured interviews with 20 SME owners using GoFood, GrabFood, and ShopeeFood. Data were collected from December 2024 to February 2025 and analyzed thematically to map operational patterns and market behaviors. Results/findings: Key determinants of customer retention included taste quality (highlighted by 85% of respondents), service speed (70%), and promotional effectiveness (65%). SMEs leverage product differentiation (e.g., hyperlocalized menus) and platform partnerships to sustain their market share. However, challenges persist, such as platform instability (reported by 60% of businesses) and insufficient digital literacy for advanced marketing tactics. Conclusions: The study underscores that SMEs’ competitiveness in campus-centric markets hinges on balancing micromarket responsiveness (e.g., adapting to seasonal demand) with operational agility. The strategic integration of digital tools and collaborative logistics, rather than reliance on third-party platforms alone, has emerged as critical for scalability. Limitations: The findings are context-bound to SMEs near STIE Ganesha and major delivery platforms. Future studies should explore rural and non-campus ecosystems to validate the universality of the proposed strategies. Contribution: Theoretical: Expands the Resource Orchestration Framework by contextualizing SME strategies in hyper-localized digital economies. Introduces a micro market analysis model linking campus-specific demand cycles to operational decision-making.Practical: Provides actionable toolkits, including a Dynamic Pricing Matrix for demand fluctuations and a Partnership Optimization Framework for platform collaboration. Methodology/approach: The study was conducted from December 2024 to February 2025, employing a descriptive qualitative approach. Data were collected through semi-structured interviews with 20 business owners using platforms such as GoFood, GrabFood, and ShopeeFood. Results/findings: The taste quality, fast service, and effective promotions are crucial for attracting and retaining customers. Despite high competition, SMEs have maintained their market positions through product differentiation, flavor innovation, and promotional packages. Although online delivery platforms offer substantial support, respondents highlighted the need for improved platform stability and more consistent promotional efforts. They also expressed the importance of training in digital marketing and operational management to enhance competitiveness. Limitations: This study is limited to SMEs operating around STIE Ganesha and on major online platforms. Broader generalizations require similar studies in different regions with varying business models. The research contributes to the fields of entrepreneurship and business management by providing insights for policymakers, platform providers, and business associations. Contribution: These insights focus on supporting SMEs through training, platform partnerships, and strategic collaborations. The research focused on operational processes, customer service, marketing strategies, and platform support. Novelty : The exploration of how platform partnerships, operational innovation, and digital marketing strategies influence the performance of SMEs in the online food delivery market, a topic that has not been extensively explored in prior research.

Multigroup Analysis of E-Service Quality, Satisfaction, and Loyalty in E-Grocery Services

Purpose: E-Grocery is a business-to-consumer (B2C) e-Commerce with the main objective of selling groceries online. The characteristics of this service include using a digital system (application/website) and sending goods immediately (door-step delivery). Amid the widespread use of e-Grocery, this study explores the relationship between e-Service Quality, e-Satisfaction, and e-Loyalty for e-Grocery products in Indonesia. Methodology: The data collected in this study were obtained from 330 respondents who were e-grocery users in Indonesia. Results: The model was estimated using partial least squares structural modeling (PLS-SEM) and multigroup analysis bootstrapping using Jamovi and SmartPLS version 4. After conducting this research, it was found that Utilitarian and Hedonic aspects have a significant relationship with e-Service Quality, e-Service Quality has an effect on e-Satisfaction, and there is a positive relationship between e-Satisfaction and e-Loyalty. Conclusions: The findings confirm a sequential relationship between utilitarian/hedonic motivations, perceived service quality, customer satisfaction, and loyalty in the context of Indonesian e-grocery services. Sociodemographic variables moderate the strength of these relationships, suggesting the importance of customer segmentation strategies in improving service outcomes. Limitations: This study is limited to the Indonesian market and may not fully represent consumer behavior in other cultural or regional contexts. Moreover, the cross-sectional design restricts the ability to infer causality, and potential self-reporting bias may affect the reliability of the responses. Contribution: This study contributes to the literature on e-commerce and digital consumer behavior by demonstrating the mediating role of satisfaction in the e-service environment and the moderating effects of demographic characteristics.  

Understanding Employee Turnover: Health, Safety, Work Environment, and Job Satisfaction Influence Commitment

Puspose: This study examines the correlation of HSE and work environment on job satisfaction, with organizational commitment as a mediating factor. Methodology/Approach: In February 2025, a survey was conducted with 350 participants using the Krejcie and Morgan method. The survey aimed to assess the validity and reliability of the measurement instruments, test the hypotheses, and explore the relationships among the variables. The results indicated that Health, Safety, and Environment (HSE) practices significantly impacted organizational commitment. However, job satisfaction did not facilitate the relationship between HSE and organizational commitment. Results/Findings: Health, Safety, and Environment (HSE) practices significantly influence organizational commitment. The findings indicate that HSE initiatives create a safe and supportive work environment, which fosters employee trust, well-being, and loyalty. This, in turn, enhances their long-term commitment to the organization. While the work environment impacted job satisfaction, it did not significantly affect organizational commitment in this study. Additionally, job satisfaction was not identified as a meaningful mediator between other factors. This suggests that HSE practices and a supportive work environment have a stronger influence on organizational commitment than job satisfaction alone. Conclusions: HSE (Health, Safety, and Environment) practices significantly impact organizational commitment. In contrast, the work environment influences job satisfaction but does not directly affect commitment. Additionally, job satisfaction was not a significant mediator between these two constructs. Organizations should strengthen their HSE practices and create a safe, positive work environment to enhance employee engagement and organizational commitment. Initiatives such as leadership development, recognition programs, and growth opportunities can increase employee motivation and improve long-term performance.

Impact of Talent Management, Job Satisfaction, and Commitment on Employee Retention

Purpose: This study aimed to examine the effects of Recruitment & Selection, Teamwork & Management Support, Performance & Career Management, and Salary & Compensation on employees' Intention to Stay, with Job Satisfaction and Employee Commitment as mediating variables. Methodology/approach: This study employs a cross-sectional survey method. This strategy was chosen for its effectiveness because it enables the researcher to directly observe participants and gain insights into their characteristics within the workplace. Results/findings: The results show that Recruitment & Selection, Teamwork & Management Support, Performance & Career Management, and Salary & Compensation positively affect Job Satisfaction and Employee Commitment, which in turn enhance the Intention to Stay. Job Satisfaction and Employee Commitment also act as mediators in these relationships. Conclusion: All components of Ability Management positively influence Job Satisfaction and Employee Commitment, which in turn increase the Intention to Stay. The strongest relationship was between Employee Commitment and Intention to Stay, while the weakest was from Recruitment & Placement to Job Satisfaction. These findings emphasize the importance of employee satisfaction and commitment in talent retention. Limitations: This research included only 62 employees from PT XYZ, which might not accurately reflect the complete employee base of the organization or the broader manufacturing industry. Consequently, the results should not be universally applied to other companies with varying attributes. Contribution: This study combines key talent management factors and examines their impact on intention to stay through job satisfaction and employee commitment, offering deeper insights than previous research focusing on fewer aspects.

Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan pada Perguruan Tinggi Negeri di Jawa Timur

Purpose: The aim of this research is to find out whether human resource competence, internal control systems and good university governance have a direct or indirect effect on the quality of state universities' financial reports. Methodology/approach: The research uses a quantitative approach, with data collection methods using questionnaires. The research sample was 255 leaders, internal supervisory units, managers and preparers of PTN financial reports in the UAPPA/B Unit in the Java Region. Path analysis was used as an analytical tool in this research, with SEM-PLS. Results/findings: Human resource competency, internal control system and good university governance  has a positive and significant effect on the quality of financial reports. Human resource competency and internal control system has a positive and significant effect on good university governance. Human resource competency, internal control system has a positive and significant effect on the quality of financial reports through good university governance. Limitations: This study is limited by measuring the quality of financial reports from the perspective of human resource competency, internal control system and good university governance. While there are several other variables that can affect the quality of financial reports, such as the quality of information technology, because currently financial reports are done based on applications. Contribution: This finding is expected to increase the understanding that quality financial reports are produced by competent human resources in accounting, the organization has good internal control and the organization implements good university governance appropriately. Furthermore, this study contributes to the literature by showing the importance of financial report quality to maintain the image of the organization. Novelty: This study addresses the gap in previous research, that the competence of human resources for managing current financial reports must be complemented by an understanding of the use of applications that have been determined by the ministry.

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