Search Articles & Publications

Showing 271 articles found for "Variable"

The Effect of Algorithmic Performance Appraisal on Employee Trust in Digital and Technology-Based Companies

Rini Anisyahrini, Winne Wardiani, Azizun Kurnia Ilahi, Anita Asnawi, Mochammad Arfani
Abstract: This study examines how employees perceive and trust Algorithmic Performance Appraisal (APA) in digital-native and technology-driven companies. Adopting Organizational Justice Theory, the Trust in Technology Framework, and… nd Cognitive Appraisal Theory, the research explores both the direct and indirect effects of APA on employee trust, with Perceived Procedural Fairness (PPF) as a mediating variable. The study uses a quantitative, cross-sectional approach, collecting data from 200 employees in technology-based organizations and analyzing the data with Partial Least Squares Structural Equation Modeling (PLS-SEM). Results show that APA significantly enhances both procedural fairness and employee trust, with PPF playing a partial mediating role in this relationship. These findings underscore the importance of transparency, procedural legitimacy, and avenues for employee voice in cultivating trust in algorithmic systems. The study’s theoretical contribution lies in its integration of multiple perspectives on trust and fairness within algorithmic HR management. The practical implication calls for the careful design and implementation of APA systems that employees perceive as fair and trustworthy. Future research should investigate these relationships in longitudinal and multi-contextual settings to deepen the understanding of trust dynamics in evolving AI-mediated work environments.

The Effect of Timeliness, Transparency, and Effectiveness of Recommendations on Audit Quality (Study at the Audit Board of Southeast Sulawesi Province)

Sitti Namira Hasanuddin, Ishak Awaluddin, Intihanah Intihanah
Abstract: This study aims to analyze the influence of timeliness, transparency, and the effectiveness of recommendations on audit quality at the Audit Board(BPK) of Southeast Sulawesi Province. The research focuses on an economic-financial… financial perspective, namely how these three variables play a role in improving the efficiency of fiscal governance, public spending accountability, and the effectiveness of state financial oversight. Research data were obtained through questionnaire distribution and audit document analysis. The results show that timeliness has a significant effect on audit quality because it is able to maintain the relevance of findings and accelerate follow-up. Transparency has a significant effect on increasing public trust and auditor credibility. The effectiveness of recommendations has the strongest influence on audit quality because it determines the implementation of financial governance improvements in audited entities. This study emphasizes the importance of promoting a fast, open, and responsive audit system to improve the quality of state financial management

Optimizing The Strengthening Of Lecturer’s Professional Commitment Based On Local Wisdom And Organizational Support

Fitri Anjaswuri, Soewarto Hardhienata, Suhendra Suhendra
Abstract: This study aims to construct an integrated constellation model and determine optimal strategies for reinforcing lecturers’ professional commitment at leading private universities in Bogor. Utilizing the POP-SDM (Modeling… ng and Optimization of Management Resources) framework, the research integrates elements of local wisdom and organizational support within a systemic approach to human resource development. The exploratory qualitative phase involved in-depth interviews and focus group discussions to uncover major determinants influencing professional commitment. From the thematic analysis, four principal variables emerged—teamwork, organizational climate, religiosity, and work motivation—which were validated through expert judgment. Quantitative verification was subsequently performed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique to examine both direct and indirect relationships among constructs. The analysis confirmed that all variables exert positive and significant effects on lecturers’ professional commitment, with work motivation being the most dominant factor. To refine improvement priorities, the SITOREM (Scientific Identification Theory for Conducting Operational Research in Educational Management) method was applied, identifying indicators that should be improved, maintained, or further developed. The findings offer empirical and practical insights, including: (1) a validated POP-SDM–based commitment model combining cultural and organizational dimensions; (2) evidence-based strategies to enhance lecturer professionalism; and (3) an optimization framework to guide sustainable lecturer development in higher education institutions.

The Influence of Employee Motivation on the Quality of Administrative Services at the Leihitu Sub-District Office, Central Maluku Regency

Malawat, Lestari, Stanislaus Kostka Ohoiwutun, Ivonny Yeany Rahanra
Abstract: Public service quality is one of the fundamental indicators in assessing the performance of government institutions, especially at the district level where direct interactions with citizens take place. This study aims to… analyze the influence of employee motivation on the quality of administrative services at the Leihitu Sub-district Office, Central Maluku Regency. The research employs a quantitative approach with an explanatory design to identify causal relationships between variables. The population in this study consists of all employees involved in administrative services, and total sampling was used due to the manageable number of staff. Data were collected through a structured questionnaire using a Likert scale to measure motivation and service quality indicators. The data were analyzed using descriptive statistics and linear regression to determine the effect of motivation on service quality. The results show that employee motivation significantly and positively influences administrative service quality. Employees with higher intrinsic and extrinsic motivation tend to demonstrate better responsiveness, discipline, communication, and consistency in carrying out public service functions. The study concludes that strengthening motivation is essential to improve public service performance. Therefore, organizational leaders are encouraged to enhance work motivation through recognition, supportive leadership, fair reward systems, and professional development opportunities to ensure services meet community expectations.

Bibliometric Analysis on Islamic Entrepreneurship, Islamic Finance and Sustainable Development Goals (SDGs): Study Based on the Scopus Database

Neni Hardiati Tresna
Abstract: Objectives - Intellectual curiosity about Islamic entrepreneurship, Islamic finance and Sustainable Development Goals (SDGs) whose issues have increased recently in various sharia sectors. Design/Methodology/approach - Based… ased on the scopus database, descriptive bibliometric analysis with the visualization tool VosViewer was used to assess 385 documents on Islamic entrepreneurship, Islamic Finance and SDGs, which peaked in 2024 based on the period of 2010-2024. Findings- This study found many articles on Islamic entrepreneurship, Islamic finance and the SDGs. According to this study, Malaysia is the country that publishes the most publications of this research compared to other countries. Then the University of Brunei Darussalam was the most prolific affiliate to publish articles on this. The history of article production growth that started from 2010-2024, continues to increase and peaks in 2024, with 55 documents and the lowest number of documents in 2010 with 10 published documents. This is increasing because there may be a need for sharia synergy to increase Islamic entrepreneurship in Islamic finance and sustainable development (SDGs). Romadoni, V as the most prolific writer about this research. Islamic entrepreneurship, Islamic finance and SDGs provide the potential for sustainable development and is in line with the goals of sharia, namely maqashid sharia for the benefit of the ummah, this encourages sustainable development (SDGs) through Islamic entrepreneurship and Islamic finance. Practical Implications - Research can be used as a useful research proposal for future researchers who use bibliometric methods in systematic literature review by introducing the network of various variables related to this research, then by getting to know famous authors in the field can provide opportunities to collaborate for further research. In addition, this study makes it easier for future researchers to be able to expand even more by looking at the variables obtained in this study as gaps to be researched further.

Analysis of the Influence of Motivation and Job Satisfaction on Employee Performance in the Regional Office of the Ministry of Religious Affairs, Maluku Province

Suci Andini Slamet, Mohamad Arsad Rahawarin, Pieter Sammy Soselisa
Abstract: This study examines the influence of motivation and job satisfaction on employee performance at the Ministry of Religious Affairs in Maluku Province. Motivation and job satisfaction are critical factors that drive employee&#8230; ee productivity and create a conducive work environment. Using quantitative methods, data were analyzed through regression tests, including T-test, F-test, and determination coefficient analysis, to explore the relationships between these variables. The results indicate that motivation has a strong and significant positive effect on employee performance, supported by a regression coefficient of 0.661 and a significance level of p < 0.001. Similarly, job satisfaction also significantly impacts performance, with a coefficient of 0.325 and p < 0.001, although its influence is comparatively lower than motivation. The simultaneous effect of motivation and job satisfaction was confirmed by an F-value of 396.748 and an R² of 0.922, indicating that 92.2% of the variation in employee performance can be explained by these two factors. The findings emphasize the importance of fostering both motivation and job satisfaction to improve employee performance effectively. Therefore, organizations should develop policies that enhance motivation through rewards and career development opportunities, as well as improve job satisfaction by ensuring supportive working conditions and recognizing employee contributions.

The Effect of Gadget Use on Social Interaction Among Preschool Children in XYZ Sub-District, Surabaya

Yenny, Yenny Yenny, Nurul Suhesti, Nevrettia Christantyawati, R. Ayu Erni Jusnita, R. Hartopo Eko Putro
Abstract: This research examines the impact of gadget use on early childhood social interaction within the urban setting of XYZ Village, Surabaya, amid the growing prevalence of digital exposure among young children. Anchored in Vygotsky’s&#8230; ygotsky’s Sociocultural Theory and the Socialisation Theory, the study evaluates how the duration and frequency of gadget use influence key social competencies, including verbal communication, cooperative behavior, and empathy in children aged 3 to 6 years. Employing a quantitative, cross-sectional design, the study collected data from 100 children using parent-administered questionnaires and direct observational methods, followed by analysis through multiple linear regression. The findings demonstrate that both the duration and frequency of gadget use exert a statistically significant influence on children’s social interaction (p < 0.05), accounting for 19% of the variance (R² = 0.190). The remaining variation is likely influenced by external variables such as parenting styles, digital content quality, and psychological factors. These outcomes underscore the importance of regulated gadget use, active parental involvement, and integrative educational practices that promote both digital literacy and interpersonal development.

The Influence of Teacher Discipline Dimensions on the Quality of the Teaching and Learning Process at MIS Al-Hilal Wanakarta School, Lolong Guba District, Buru Regency

Iis Amalia, Mohamad Arsad Rahawarin, Julia Theresia Patty
Abstract: The purpose of this study is to determine how the quality of teaching and learning process at Mis Al-Hilaal Wanakarta school is impacted by the aspects of teacher discipline. This study employs quantitative approach and&#8230; uses saturated sample which involves twelve teachers. The data is gathered by observation, questionnaires with five possible answers on a Likert scale score choice form that are distributed to twelve teachers, and documentation as a supplementary method. The data is analyzed using a straightforward linear regression test that includes Spearman rank correlation and the determination coefficient test, t test, or partial test, and F test, or simultaneous test. According to the study's findings, (H_0)  is rejected and (Ha) is accepted, indicating a strong and positive relationship between the aspects of teacher discipline and the quality of teaching and learning process. This is supported by the Spearman rank correlation coefficient value of 0.6137. Based on the R Square value of 0.517 obtained from the simple linear regression test, there is a 51.7% impact of the teacher discipline aspects on the quality of teaching and learning process. The results of the t test shows that the variable aspects of teacher discipline have a significant impact on the quality of the teaching and learning process (t value (3.269) > t table (1.812) with a significance of 0.008 <0.05), and the results of the F test shows that the F value is 10.683 with a significance of 0.008 <0.05.

Linking Employee Training And Development To Enhanced Customer Satisfaction In Hotels

Sandy, M. Yusuf
Abstract: This study aims to examine the relationship between employee training and development programs and customer satisfaction levels within the hospitality sector, with a particular focus on MaxOne Hotels in Makassar. Employing&#8230; ng a mixed-methods approach, the research integrates employee surveys, customer feedback, and performance metric analysis to assess the influence of training programs on service quality and customer experiences. The findings reveal that employee training and development variables account for only 1.4% of the variance in customer satisfaction, with the remaining 98.6% influenced by other factors. Nevertheless, well-structured training program designs were shown to significantly enhance employees' critical thinking, communication, emotional regulation, and problem-solving skills. Furthermore, technology-based training demonstrates substantial potential for improving service efficiency and facilitating adaptation to operational innovations. In conclusion, while the direct impact of training on customer satisfaction is relatively minor, thoughtfully designed training programs remain essential for delivering high-quality customer experiences and sustaining competitiveness in the industry. This research offers valuable insights into strategies for optimizing training effectiveness in the hospitality sector.   

Maximizing Firm Value: The Crucial Roles of Tax Planning, Sales Growth, and Dividend Decisions in Indonesia

Triwibowo, Edi, Sulistyorini Wulandari, Dian, Karningsih, Indah
Abstract: This study aims to analyze the influence of Tax Planning, Sales Growth, and Dividend Policy on Firm Value in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The independent&#8230; ependent variables analyzed include Tax Planning, Sales Growth, and Dividend Policy, while the dependent variable is Firm Value. This research utilizes secondary data from financial statements, with sample selection using purposive sampling techniques, resulting in 65 observations from 13 companies that meet the established criteria. The analysis is conducted using multiple linear regression methods. The results indicate that Tax Planning has a negative and significant effect on Firm Value, while Sales Growth does not show a significant effect. On the other hand, Dividend Policy has been proven to have a positive and significant influence on Firm Value. These findings provide valuable insights for management and stakeholders in formulating corporate strategies to enhance firm value through more effective tax and dividend policies.