Abstract:The rapid development of digital technologies has transformed organizational work environments and created new demands for leadership, employee adaptability, and engagement. This study aims to examine the effect of digital…
al leadership, learning agility, and employee engagement on employee performance. A quantitative approach with a cross-sectional survey design was employed. Data were collected from 250 employees using a structured questionnaire measured on a five-point Likert scale. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate the measurement and structural models. The results demonstrate that digital leadership has a positive and significant effect on employee performance (β = 0.247; t = 4.218; p < 0.001). Learning agility also has a positive and significant effect on employee performance (β = 0.286; t = 5.037; p < 0.001). Furthermore, employee engagement has the strongest positive and significant effect on employee performance (β = 0.411; t = 7.126; p < 0.001). The model explains 68.4% of the variance in employee performance, indicating substantial explanatory power. These findings highlight the importance of integrating digitally capable leadership, continuous employee learning, and strong employee engagement to improve performance in an increasingly dynamic and technology-driven work environment. The study contributes to the understanding of how organizational and individual factors jointly support employee performance in the digital era
Abstract:Digital financial transparency is crucial for achieving the Sustainable Development Goals (SDGs), particularly for building accountable and trustworthy public institutions. Limited studies examine whether digitalization…
actually delivers accessible financial information and whether such transparency strengthens sustainable public governance. This study addresses that gap by constructing an original, multi-dimensional, portal-level Digital Financial Transparency Index (DFTI) and linking it to sustainable public governance, an association not previously tested at the Indonesian subnational level. Using a quantitative, explanatory design, financial management and public information portals are assessed through content analysis. Twenty-one indicators covering organizational information, financial transparency, and website accessibility are aggregated into the DFTI. Sustainable public governance is proxied by the 2024 electronic-based government system (SPBE) index, the only nationally standardized, externally assessed, and annually published measure of digital public administration maturity in Indonesia. Ordinary least squares regression tests the hypothesis, complemented by Spearman correlation as a non-parametric robustness check suited to the small city and regency subsamples. The findings show DFTI has a positive and significant effect on SPBE (β = 0.026; p = 0.032). The effect operates through content rather than appearance: among regencies, organizational information and financial transparency correlate significantly (p < 0.05) with SPBE, website accessibility does not. The results provide recommendations that local governments should adopt a standardized minimum financial-disclosure content and prioritize the weakest indicators, which are raw data, citizen-friendly budget summaries, and personal data protection. Also the provincial government should channel budget-capacity support to low-DFTI regencies, where transparency and maturity are most strongly associated with budget resources to advance SDG 17.
Abstract:This study aims to analyze the effects of professionalism, independence, and work motivation on audit quality at the South Sulawesi Provincial Inspectorate, both simultaneously and partially, and to identify the most dominant…
inant factor influencing audit quality. The study employed a quantitative approach using a survey method. The research population consisted of all auditors at the South Sulawesi Provincial Inspectorate. A saturated sampling technique was applied, resulting in 53 respondents whose questionnaires were successfully collected and met the research criteria. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression. The results indicate that professionalism, independence, and work motivation simultaneously have a positive and significant effect on audit quality. This finding is supported by an F-value of 25.053 with a significance level of 0.001 and an adjusted R-squared value of 0.581, indicating that the three variables explain 58.1% of the variation in audit quality. Partially, professionalism has a positive and significant effect on audit quality, as indicated by a t-value of 2.983 and a significance level of 0.004. Work motivation also has a positive and significant effect on audit quality, with a t-value of 2.910 and a significance level of 0.005. In contrast, independence does not have a significant effect on audit quality, as reflected by a t-value of 1.184 and a significance level of 0.242. Among the examined variables, professionalism has the strongest influence on audit quality, followed by work motivation and independence. These findings suggest that strengthening auditors’ professionalism and work motivation is essential for improving audit quality within the South Sulawesi Provincial Inspectorate.
Abstract:Companies listed in the Jakarta Islamic Index 70 (JII70) provide a unique research context because they operate within an Islamic capital market framework that applies sharia screening criteria and financial requirements.…
. Despite being guided by the same sharia principles and regulatory environment, JII70 companies still show variations in financial performance. Although previous research has examined the factors that affect financial performance, empirical evidence regarding the influence of efficiency, market ratios, liquidity, and leverage still shows inconsistent results, particularly in companies that comply with sharia principles. Therefore, this study aims to analyze the influence of efficiency, market ratio, liquidity, and leverage on the financial performance of companies listed on JII70 by using Return on Assets (ROA) as a performance indicator. This study uses a quantitative approach by utilizing secondary data obtained from the annual reports of 57 non-financial companies during the period 2021–2025, resulting in 285 company-year observations. Panel data regression analysis was performed using the Fixed Effects model with Driscoll–Kraay error standard to overcome the problems of heteroscedasticity and autocorrelation. The results show that efficiency measured by Total Asset Turnover (TATO) and market ratio measured by Price-to-Book Value (PBV) have a positive and significant effect on financial performance. Meanwhile, liquidity measured by Current Ratio (CR) and leverage measured by Debt-to-Asset Ratio (DAR) have a positive but not statistically significant effect on financial performance. The findings of this study support the Signaling Theory by showing that efficiency and market ratio provide stronger signals regarding company quality and financial performance in the context of the Islamic capital market in Indonesia. These findings provide practical implications for managers in improving company performance as well as for investors in making more informed investment decisions
Abstract:Maintaining employees’ Work-Life Balance (WLB) remains a major challenge for organizations operating under high operational demands. This study examines the effect of Individualized Consideration on Work-Life Balance through…
hrough Organizational Citizenship Behavior (OCB), with Work Overload as a moderating variable. A quantitative explanatory approach was employed using a census survey involving 149 operational employees at PT PLN (Persero) UPT Cikupa, Indonesia. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The findings reveal that Individualized Consideration has a positive and significant effect on Organizational Citizenship Behavior but does not have a significant direct effect on Work-Life Balance. Organizational Citizenship Behavior, in turn, has a positive and significant effect on Work-Life Balance and fully mediates the relationship between Individualized Consideration and Work-Life Balance. Meanwhile, Work Overload does not significantly moderate the relationship between Individualized Consideration and Work-Life Balance. These findings demonstrate that individualized leadership contributes to employees’ Work-Life Balance primarily through the development of Organizational Citizenship Behavior rather than through a direct mechanism, particularly in a high-demand operational environment. Practically, the study suggests that organizations should strengthen Organizational Citizenship Behavior by fostering collaboration, voluntary support, and constructive interpersonal behavior among employees, rather than relying solely on individualized leadership practices to improve Work-Life Balance.
Abstract:Amidst the growing number of tourism villages and intensifying competition among destinations, tourism village managers face the challenge of devising digital marketing strategies that are not merely informative but also…
capable of sustainably building meaning, experiences, and destination competitiveness. This study aims to examine the social media-based digital marketing strategies implemented by a specific attraction within Pujon Kidul Tourism Village identifying supporting and inhibiting factors and to analyze the role of digital narratives in shaping the destination's image and competitiveness. A qualitative approach was employed, with data collected through in-depth interviews with tourism village managers (BUMDes), the Tourism Awareness Group (Pokdarwis), tourism-related MSMEs, village officials, and tourists. Data analysis was conducted thematically, utilizing source triangulation to ensure the validity of the findings. The study reveals that social media management remains reactive and unplanned, characterized by the absence of content calendars, creative direction, and performance evaluation mechanisms. Furthermore, there is a misalignment between the digital narratives used and the core identity of Cafe Sawah Pujon Kidul as a culinary destination rooted in the rural experience. Nevertheless, there are opportunities to be leveraged, such as hosting TikTok live streams which have proven effective for content collaboration with local SMEs and communities as well as the management's openness to learning and guidance.
Abstract:This study examines the effect of Environmental, Social, and Governance (ESG) disclosure, green investment, and sustainability reporting quality on firm value, with firm size as a moderating variable in energy sector companies…
panies listed on the Indonesia Stock Exchange in 2024. The study employed a quantitative associative approach using secondary data obtained from annual reports, sustainability reports, and financial statements. Purposive sampling produced 65 observations that met the research criteria. Data were analyzed using Moderated Regression Analysis (MRA), supported by classical assumption tests and hypothesis testing. The findings indicate that ESG disclosure does not significantly affect firm value. In contrast, green investment and sustainability reporting quality have positive and significant effects on firm value. Firm size also has a positive and significant direct effect on firm value. However, firm size does not moderate the relationship between ESG disclosure, green investment, or sustainability reporting quality and firm value. Simultaneously, ESG disclosure, green investment, and sustainability reporting quality significantly affect firm value. The first regression model explains 36.0% of the variation in firm value, while the moderation model explains 74.4%. These findings imply that energy sector companies should prioritize concrete green investment initiatives and improve the quality, completeness, and credibility of sustainability reporting to strengthen market value and stakeholder confidence.
Abstract:This study aims to examine and analyze the effects of financial capability, intellectual capital, and digital payment on the performance of microenterprises in Surabaya City. The study employed a quantitative approach using…
ing primary data collected through questionnaires distributed to microenterprise owners operating in the Culinary Tourism Centers (Sentra Wisata Kuliner) of Surabaya. The study population consisted of 1,154 microenterprise owners. Based on the Yamane formula, the minimum required sample size was 174 respondents; however 182 valid respondents were successfully obtained through a cluster random sampling technique and included in the analysis. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS version 4 software. The results indicate that financial capability, intellectual capital, and digital payment have positive and significant effects on microenterprise performance in Surabaya. These findings suggest that the ability of business owners to manage financial resources, leverage intellectual resources, and utilize digital payment systems plays a crucial role in improving business performance. Enhanced financial capability enables entrepreneurs to make more effective financial decisions, while the utilization of intellectual capital supports more efficient business management. Furthermore, the use of digital payment systems provides greater convenience and efficiency in business transactions.
Abstract:This study aims to examine the effect of intellectual capital on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Intellectual capital is measured using…
using the Value Added Intellectual Coefficient (VAIC) model, which consists of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA), while financial performance is proxied by Return on Assets (ROA). This study employs a quantitative approach using secondary data obtained from the annual reports and financial statements of 40 banking companies, resulting in 120 observations. Panel data regression analysis is used, with the Fixed Effect Model (FEM) selected based on the results of the Chow test and Hausman test. The results indicate that VACA has no significant effect on ROA, whereas VAHU and STVA have a positive and significant effect on ROA. In addition, VACA, VAHU, and STVA simultaneously affect financial performance. These findings suggest that human capital and structural capital efficiency are more closely associated with financial performance than capital employed efficiency. The study provides empirical evidence regarding the role of intellectual capital in supporting the financial performance of banking companies
Abstract:Early childhood development is influenced by nutrition, health, caregiving, and opportunities for age-appropriate stimulation (World Health Organization, 2020). This study examined the association between maternal knowledge…
dge of early stimulation and developmental screening outcomes and compared developmental outcomes between stunted and non-stunted toddlers. A quantitative analytic study with a cross-sectional design was conducted among 125 mother–toddler pairs in the working area of Balaiselasa Public Health Center, Pesisir Selatan Regency, Indonesia. Maternal knowledge was assessed using a structured questionnaire, developmental status was screened using the Kuesioner Pra Skrining Perkembangan (KPSP), and stunting was determined from length/height-for-age according to age and sex. Data were analyzed using descriptive statistics and Pearson’s Chi-Square test. Moderate maternal knowledge was found in 59 mothers (47.2%). Developmental screening outcomes were appropriate in 68 toddlers (54.4%), questionable in 48 (38.4%), and deviant in 9 (7.2%). Maternal knowledge was associated with developmental screening outcomes (χ²=10.187; df=4; p=0.037; Cramer’s V=0.202). Stunting status was also associated with developmental category (χ²=6.279; df=2; p=0.043). Because some expected cell counts were below five, the chi-square findings should be confirmed using an exact or Monte Carlo test. The findings support integrated maternal education, developmental screening, growth monitoring, and nutritional follow-up in primary health services.