Abstract:The purpose of this study is to determine the effect of auditor competence, independence, and experience on audit quality. This study is important because of the increasing demand from users of financial statements for quality…
uality audit reports. The population of this study were auditors working at a Public Accounting Firm domiciled in Bogor with a sample of 69 respondents. The sample was selected using the convenience sampling method. The data processing and analysis methods used were descriptive statistics, classical assumption testing, multiple linear regression testing and hypothesis testing. The data were tested using SPSS software version 25. The findings of this study indicate that the independent variables in this study, namely accountability, professionalism, and experience, simultaneously have a positive and significant effect on Audit Quality.
Abstract:This study examines the impact of Microfinance Institutions' (MFIs) performance on economic growth in Cambodia, using annual panel data from 62 MFIs for the period 2017–2023. Employing advanced econometric techniques, the…
the findings reveal nuanced relationships between key indicators of MFI performance and GDP growth. Notably, Non-Performing Loans (NPLs) show an unexpected positive relationship with GDP growth, highlighting the Cambodian microfinance sector's resilience in mitigating adverse effects through sustained economic activity. Inflation is also positively associated with GDP growth, suggesting that moderate inflation can drive economic expansion, though careful management is necessary to avoid destabilization. Conversely, the study finds a negative relationship between the number of MFIs and GDP growth, indicating potential inefficiencies from sector oversaturation. Lastly, a positive link between Return on Equity (ROE) and GDP growth underscores the importance of profitability in ensuring financial stability and economic development. The findings emphasize the need for policy measures to manage sector growth, maintain moderate inflation, and enhance MFI profitability for sustainable economic progress in Cambodia.
Keywords: Microfinance Institutions (MFIs); Cambodia; Economic Growth.
Abstract:This study aims to (1) examine the direct effect of service quality and user trust on SIAPkerja employment service user satisfaction; (2). examine the direct effect of service quality and user trust on SIAPkerja employment…
nt service user loyalty; (3). examine the direct effect of user satisfaction on SIAPkerja employment service user loyalty; and (4). Testing the indirect effect of service quality and user trust on the loyalty of SIAPkerja employment service users through user satisfaction. This study involved 150 users of the Ministry of Manpower's SIAPkerja employment service. Data was obtained through the distribution of questionnaires. Hypothesis testing using Structural Equation Model - Partial Least Square (SEM-PLS) using SmartPLS 3. The results showed that service quality and user trust directly have a positive and significant effect on SIAPkerja employment service user satisfaction; service quality directly has a positive and significant effect on user loyalty. User trust directly has a positive but insignificant effect on user loyalty. User satisfaction directly has a positive and significant effect on user loyalty. Service quality and user trust indirectly have a positive and significant influence on the loyalty of SIAPkerja employment service users through user satisfaction. In other words, user satisfaction mediates the effect of service quality and user trust on the loyalty of SIAPkerja employment service users.
Abstract:Compared to traditional-based advertising, innovations in digital advertising techniques by e-commerce players have now attracted repurchase interest from various generations, including millennials. Therefore, this study…
aims to evaluate the influence of Shopee "COD Cek Dulu" advertising and celebrity endorsers on repurchase interest, mediated by purchase decisions. Using purposive sampling, this study involved 300 millennial respondents who are Shopee “COD Cek Dulu” consumers and employed a quantitative approach based on data analysis through Smart PLS. The results revealed that Shopee "COD Cek Dulu" advertising and celebrity endorsers significantly positively affect purchase decisions. Moreover, purchase decisions have a significant positive effect on repurchase interest and were found to mediate the relationship between Shopee "COD Cek Dulu" advertising and celebrity endorsers with millennials' repurchase interest. However, while celebrity endorsers showed a significant positive effect on repurchase interest, advertising had an insignificant effect on repurchase interest.
Abstract:This study aims to analyze the effect of soft skills training on employability of students of the Management Study Program, Faculty of Economics and Business, Makassar State University, with self-efficacy as an intervening…
ng variable. Employability is the ability of graduates to enter the world of work, which is not only determined by technical knowledge, but also soft skills such as communication, teamwork, and leadership. This study used the SEM-PLS approach to analyze data obtained from 116 student respondents. The results showed that soft skills training has a positive and significant effect on employability. In addition, self-efficacy also acts as a significant intervening variable, although the direct effect of self-efficacy on employability is lower than the effect of soft skills training. The final conclusion of this study shows that an effective soft skills training program can increase student employability, both directly and through increased self- efficacy.
Abstract:This study examines the effect of profitability and capital structure on firm value. Profitability, measured by Return on Assets (ROA) and Return on Equity (ROE), reflects the company's ability to generate profits from its…
ts operations. Capital structure, represented by the Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR), indicates the proportion of debt and equity used to finance the company. The research sample consists of companies listed on the Indonesia Stock Exchange (IDX), selected through purposive sampling based on specific criteria. Data analysis was conducted using multiple linear regression models. The results show that profitability and capital structure both have a positive and significant effect on firm value. Profitability contributes to increasing firm value by attracting investors and enhancing market confidence. Meanwhile, an optimal capital structure, particularly the prudent use of debt, can also increase firm value by lowering the cost of capital. The study suggests that management should focus on improving profitability and maintaining an optimal capital structure to maximize firm value
Abstract:This study examines the influence of Foreign Direct Investment (FDI) and Micro, Small, and Medium Enterprises (MSMEs) on economic growth and its impact on unemployment reduction in the Province of DKI Jakarta. The analysis…
is reveals a significant positive correlation between FDI and economic growth, highlighting the role of foreign capital, technology transfer, and managerial expertise in boosting regional productivity. Similarly, MSMEs contribute significantly to the Gross Regional Domestic Product (GRDP) and employment creation, supported by government policies facilitating access to finance, training, and business support. The study also finds that economic growth driven by FDI and MSMEs effectively reduces unemployment rates. Recommendations for policymakers include creating a favorable investment climate, strengthening MSME support, ensuring inclusive economic growth, and enhancing public-private collaboration. These measures aim to sustain the positive impact of FDI and MSMEs on economic development and job creation in DKI Jakarta.
Abstract:The aim of this research is to determine the influence of product quality and price perception on purchasing decisions for Pixy cometics products at Watson, East Jakarta. The analysis method in this research uses primary…
data. The test stages carried out were validity tests, reliability tests, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis tests, T test, F test, and coefficient of determination test (R2). The data used in this research used a questionnaire questionnaire via Google Form and consisted of 100 respondents. The sampling method in this research is non-probability sampling with a purposive sampling technique. The testing tool used in this research is IBM SPSS 26 software. The results of this research show that simultaneously the product quality variable and the price perception variable have a significant influence on purchasing decisions for Pixy cosmetic products at Watson, East Jakarta. Partially, the product quality variable has a positive and significant effect on purchasing decisions, and the price perception variable has a positive and significant effect on purchasing decisions for consumers of Pixy cosmetic products at Watson, East Jakarta.
Abstract:This research aims to analyze the influence of facilities and service quality on member satisfaction at the Golden Stik Kelapa Dua Depok Gym. In the fitness industry, member satisfaction is an important factor that determines…
mines the success and sustainability of a fitness center. This research uses quantitative methods with a survey involving a number of Golden Stik Gym members as respondents. The data collected was analyzed using statistical techniques to determine the influence of facilities and service quality on member satisfaction. The research results show that both facilities and service quality have a significant influence on member satisfaction. Complete and high-quality facilities, such as modern equipment, maintained cleanliness and comfortable spaces, contribute positively to member satisfaction. Apart from that, service quality, which includes staff professionalism, responsiveness to member needs, and the ability to provide personalized service, has also been proven to have a big impact. This research provides valuable insight for Golden Stik Gym management in their efforts to increase member satisfaction. In addition, the results of this research can be used as a reference for other fitness centers in developing strategies to increase their member satisfaction and loyalty. With the right focus on improving facilities and services, it is hoped that fitness centers can meet member expectations and continue to grow in this competitive industry
Abstract:Oyster mushrooms (Pleurotus ostreatus) are agricultural commodities with high economic value with good nutritional content. Its cultivation in Jumantoro Village, Jumapolo District, Karanganyar Regency, has great potential…
l because it is supported by suitable natural conditions. However, farmers and MSMEs still face obstacles in the use of manual equipment and less than optimal marketing, so product innovation is needed to increase the added value and competitiveness of oyster mushrooms in the market. As a solution, a mentoring program was introduced with the culinary innovation of oyster mushroom nuggets. This activity includes surveys and interviews with MSMEs, transfer of cultivation knowledge, and production practices. Nuggets were chosen because their texture resembles chicken meat, making them an economical and healthy food alternative. Production is carried out at the MSME's Mushroom House with a systematic method to ensure quality. The results of the mentoring showed a positive response from MSMEs and the community, both in terms of economy and product acceptance. In addition to increasing local income, this program also provides direct experience for students in understanding mushroom cultivation and processing. By optimizing local potential, innovation in processed oyster mushroom products can be a sustainable strategy in supporting village economic growth.