Reviu Akuntansi, Manajemen, dan Bisnis

Pengaruh Kepemimpinan, Insentif, dan Motivasi Pada Kinerja Pegawai Bidang Akuntansi (Studi Pada Pemerintah Kabupaten Buleleng)

Ida Bagus Gde Adi Manubawa, I Gusti Ayu Novitasari, Ni Made Galih Masari — Tue, 03 Jun 2025 00:00:00 +0700

Purpose: This investigate looks for to look at the affect of authority, motivations, and inspiration on the execution of bookkeeping staff within the Government of Buleleng Rule.

Methodology: The inquire about utilizes a quantitative approach utilizing nonprobability examining, particularly purposive examining. The information were gotten through surveys disseminated to 40 bookkeeping workers over different Territorial Government Organizations (OPD) in Buleleng Rule. The collected information were at that point analyzed utilizing numerous straight relapse with the help of SPSS adaptation 25 computer program.

Result: The discoveries of the ponder demonstrate that authority, motivating forces, and inspiration have a positive and noteworthy affect on worker execution, both independently and at the same time. This demonstrates that good leadership, appropriate incentive schemes, and high motivation contribute to increased employee productivity and performance.

Limitations: Be that as it may, the think about isn't without restrictions, because it is based on a generally little test measure and its center on a single rule.

Contribution: In any case, the study's discoveries offer important commitments to the spaces of bookkeeping, human resource management, and public administration, particularly in the context of enhancing government employee management strategies. Moreover, the research serves as a valuable reference for local governments in formulating policies aimed at enhancing employee performance through the implementation of effective leadership, appropriate incentives, and motivation.

Perbandingan Hutang terhadap Ekuitas, Arus Kas Operasi, dan Nilai Perusahaan Konstruksi

Mutiara Lusiana Annisa, Rizki Fitri Amalia — Wed, 04 Jun 2025 00:00:00 +0700

Purpose: The aim of this research is to analyze the influence of the debt-to-equity ratio (DER) and operating cash flow on company value.

Methodology: This study examines the impact of debt-to-equity ratio and operating cash flow (OCF) on firm value, using data from 15 IDX-listed construction companies during 2022–2023. Companies were selected through purposive sampling, based on their financial report completeness and continuous listing. Data were sourced from documentation and the IDX website and analyzed using statistical methods, including multiple regression.

Result: The study finds that the inefficient use of OCF significantly reduces firm value, as high operational costs without matching revenue lower investor confidence.

Conclusions: This study shows that a high debt-to-equity ratio and inefficient use of Operating Cash Flow negatively affect the IDX value of construction companies. High debt increases financial risk, while poor cash flow management reduces investor confidence, both of which lead to lower firm value.

Limitations: This study is limited by the availability and consistency of financial report data, as not all companies may have complete records for the period 2022–2023. Additionally, the short research timeframe may not fully reflect the long-term patterns or trends that could influence the relationship between operating cash flow, capital structure, and firm value.

Contribution: This study adds to financial theory by exploring the relationship between operating cash flow, capital structure, and firm value, and offers practical insights for construction company managers in planning effective funding strategies.

The Role of KM on the Relationship Between ERM and CA

Matias Andika Yuwono, Lena Ellitan — Wed, 04 Jun 2025 00:00:00 +0700

Purpose: This study explores the critical role of Knowledge Management (KM) in mediating and moderating the relationship between Enterprise Risk Management (ERM) and Competitive Advantage (CA).

Methodology: This paper synthesizes existing research through a literature review of studies focusing on KM, ERM, and CA.

Result: The research reveals that KM strengthens ERM's ability to manage risk by improving decision-making processes and enhancing organizational responsiveness to risks.

Conclusions: Knowledge Management (KM) strengthens Enterprise Risk Management (ERM) and supports Corporate Advantage (CA) by improving decision-making, fostering innovation, and enhancing adaptability. KM acts as both a moderator and mediator, aligning risk strategies with business goals. As key intangible assets, KM and ERM help firms stay competitive. In high-risk sectors, integrated KM-ERM boosts responsiveness and performance, though challenges like silos and staff gaps require better communication and systems.

Limitations: The study's limitation lies in its review nature, relying on secondary data from existing literature.

Contribution: This study contributes to knowledge management, risk management, and strategic management by providing insights into how organizations can leverage KM to enhance risk management practices and gain a competitive edge. It provides practical recommendations for organizations aiming to integrate KM within their ERM strategies for better decision making and risk handling.

Peran Kepemimpinan dan Keyakinan Diri Wirausaha dalam Meningkatkan Ketahanan Bisnis UMKM di DKI Jakarta

Nabila Talitha Anwar, Keumala Hayati — Wed, 11 Jun 2025 00:00:00 +0700

Purpose: To determine whether the independent variables (entrepreneurial leadership and entrepreneurial self-efficacy) have a positive and significant effect on the dependent variable (business resilience) in MSMEs in DKI Jakarta.

Methodology/approach: This research methodology adopts a quantitative approach because it provides greater objectivity in conducting research, thereby reducing personal interpretation and allowing for a more structured analysis. Purposive sampling was used because it allows for the selection of respondents who are more specific and relevant to the required research.

Results/findings: The findings support the proposed hypotheses, indicating that both entrepreneurial leadership and entrepreneurial self-efficacy have a significant positive effect on business resilience where p-value < 0,05 and t-calculated > t-table on both independent variables.

Conclusion: Entrepreneurial leadership and self-efficacy play important roles in enhancing the business resilience of MSMEs in Jakarta. Developing leadership skills and self-confidence through training and mentoring can help MSMEs become more resilient, adaptive, and sustainable.

Limitations: The limitations of this study include the expansion of the research location, the need to improve entrepreneurial leadership and self-efficacy, and the strengthening of MSME business resilience.

Contribution: This study is expected to contribute to a deeper understanding of the relationship between entrepreneurial leadership and entrepreneurial self-efficacy as key factors influencing business resilience in future research.

Dampak Jam Kerja Fleksibel Terhadap Motivasi, Kepuasan, dan Kinerja Pegawai Setjen MPR-RI

Adam Arifin Pohan, Sri Yanthy Yosepha — Thu, 19 Jun 2025 00:00:00 +0700

Purpose: This study aims to determine the impact of the implementation of flexible working hours on motivation, satisfaction, and performance at the Secretariat General of the MPR RI Methodology/approach: The type of research used is descriptive qualitative, and the informants in the study were 4 people.

Results/findings: The employees of the Secretariat General of the MPR RI have the same perception that the establishment of flexible working hours can improve employee performance organizational environment. The implementation of flexible working hours has a positive impact on employee motivation, satisfaction and performance.

Conclusion: The implementation of flexible working hours has significant potential to improve the motivation, satisfaction, and performance of Secretariat General of the MPR RI employees, although it requires careful management of the constraining factors.

Limitations: This research only focuses on the implementation of flexible working hours that can affect employee motivation, satisfaction, and performance, and is limited to the scope of the Secretariat General of the MPR RI.

Contribution: This research provides a deeper understanding of the dynamics of flexible working hours implementation in the context of government organizations in Indonesia, especially the Secretariat General of the MPR RI, and offers practical recommendations for more effective and adaptive policy development.

Strategi Peningkatan Kompetensi Dan Produktivitas Kerja Dengan Manajemen Pelatihan Untuk Pengembangan Karyawan

Alvino Agrameri, Sri Yanthy Yosepha, Yohanes Ferry Cahaya — Tue, 01 Jul 2025 00:00:00 +0700

Purpose: This study examines training management strategies to enhance employee competencies and work productivity in organizations undergoing digital transformation, focusing on identifying critical success factors and developing an integrated framework for effective skill development.

Methodology/approach: A systematic literature review was conducted using the Scopus, Web of Science, and Google Scholar databases (2018-2024). Using PRISMA guidelines and NVivo 12 software, 127 empirical studies on training effectiveness and competency development were analyzed via thematic content analysis.

Results/findings: Five critical components determine training effectiveness: competency-based needs analysis increased training relevance by 73%; andragogy-based program design improved skill retention by 45-62%; blended learning implementation showed 38% higher engagement and 52% better knowledge application; strong leadership support achieved 67% higher training transfer rates; and comprehensive evaluation systems revealed 23-41% productivity increases within 6-12 months.

Conclusions: Effective training management requires the systematic integration of precise needs analysis, evidence-based learning design, optimized delivery methods, and robust evaluation systems.

Limitations: This review is Limited to English-language publications and developed countries' contexts, potentially limiting its generalizability to emerging economies and traditional industries with minimal technological integration.

Contribution: This study provides an evidence-based integrated training management model for digital transformation contexts, offering practical strategies for HR practitioners and advancing the theoretical understanding of training effectiveness factors for multinational corporations.

Analisis Kepuasan Konsumen Terhadap Pembelian Sayuran Di Swalayan

Sri Indaryati, Zulkarnaen Zulkarnaen, Lorenza Dwi Andini — Tue, 01 Jul 2025 00:00:00 +0700

Purpose (Purpose): This study aimed to analyze the level of consumer satisfaction with fresh vegetables at Chandra Superstore Metro, with the output of consumers understanding that the price of fresh vegetables is in accordance with the benefits contained in fresh vegetables.

Method (Method): This study was conducted intentionally (purposive sampling) with the criteria of consumers who purchased vegetables more than three times and were over 17 years of age. Primary data sources were obtained from consumer interviews using questionnaires, while secondary data were obtained from book literature, previous research, and other related agencies. Primary data sources were obtained from the results of consumer interviews using questionnaires, while secondary data were obtained from book literature, previous research, and other related agencies.

Results (Results): The results of the level of consumer satisfaction with fresh vegetables at Chandra Superstore Metro were classified as very satisfied, with a Customer Satisfaction Index (CSI) calculation value of 86.93.

Conclusion: Consumers are highly satisfied (CSI 86.93%); however, improvements are needed in product assurance, transaction speed, and complaint handling.

Limitations: The limitations of this study are that the time period and duration of vegetable purchases by consumers do not use a specific time limit, repeat purchases by consumers are still not apparent, and the number of samples needs to be increased.

Contribution: This study contributes to science by providing education to consumers about the benefits of fresh vegetables at relatively high prices. Contribution of knowledge to fresh vegetable provider companies to implement supporting factors for consumer satisfaction to maintain the performance of providing fresh vegetables.