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 aims to analyze the impact of mobile banking service quality on customer relationship quality in Indonesian Islamic banks, with a focus on the moderating role of gender. With the rapid growth of digital technology,…
logy, mobile banking has become a crucial factor influencing customer experience, particularly within the context of Islamic banking, which operates on Islamic principles. This research investigates how the quality of mobile banking services (such as ease of access, security, and transaction convenience) affects customer relationship quality (including trust, satisfaction, and loyalty). Additionally, it explores whether gender moderates the relationship between mobile banking service quality and customer relationship quality. Data were collected through surveys from customers of Indonesian Islamic banks, and the analysis was conducted using Structural Equation Modeling (SEM). The findings are expected to provide insights into the design of mobile banking services that are responsive to gender-specific needs and offer recommendations for Islamic banks to strengthen customer relationships through more inclusive digital innovations.
Abstract:Global challenges such as economic inequality and environmental degradation have heightened the urgency of implementing sustainable business practices, particularly in the Micro, Small, and Medium Enterprises (MSMEs) sector.…
tor. In the North Coast region of East Java, MSMEs face unique challenges, including limited access to entrepreneurship education and insufficient government support. This study examines strategies for collaboration between the government and MSMEs, integrating entrepreneurship education to support sustainable development, aligned with SDG 8 and SDG 12. The novelty of this research lies in the integration of entrepreneurship education within public-private partnerships to enhance MSME sustainability while addressing local socio-economic issues. Using a qualitative research methodology, this study involves in-depth interviews, field observations, and document analysis to explore the experiences of MSME entrepreneurs, government officials, and educators in the region. The findings indicate that effective collaboration among stakeholders fosters innovation, strengthens MSME resilience, and promotes environmentally-friendly business practices. However, challenges remain in policy implementation and resource distribution. The implications of this research highlight the importance of institutionalizing entrepreneurship education within government programs and strengthening public-private collaboration. These steps can serve as a model for other regions to simultaneously drive economic growth and sustainability, contributing to the achievement of the SDGs by 2030
Abstract:Competence and work discipline are seen as important factors for improving the performance of educational staff in higher education. The purpose of this study was to determine the effect of work competence and discipline…
on the performance of educational staff at the Main Office of Makassar State University. Data collection using a questionnaire to 132 respondents. At the 0.05 significance level, the results of multiple linear regression analysis prove that competence and work discipline have an effect on the performance of educational staff. These results indicate that competence and work discipline are explanatory factors that can encourage educational staff to achieve the expected performance. The results of this study are expected to provide an understanding of human behavior in organizations, so that it can be useful for self-development and the ability of educational staff to achieve the expected performance.
Abstract:The digitalization of Human Resource Management (HRM) at PT. Semen Indonesia Unit Tonasa has significantly transformed the company’s HR operations, improving efficiency and effectiveness across various HR functions. Located…
cated in Makassar, PT. Semen Indonesia Unit Tonasa, a major player in the cement manufacturing industry, faced challenges in managing its large and diverse workforce, including slow recruitment processes, inconsistent performance evaluations, and inefficient data management. To address these challenges, the company adopted cloud-based HR management systems, automated recruitment tools, and performance management software, allowing for real-time monitoring and data-driven decision-making. The results of this digital transformation were notable: recruitment time was reduced by 30%, performance evaluations became more transparent and objective, and employee engagement increased through self-service portals and online learning platforms. The integration of real-time data analytics enabled HR managers to make more informed decisions, aligning HR practices with organizational goals. Despite facing resistance to change and technical challenges related to system integration, the company effectively managed the transition through comprehensive training and ongoing support. This study demonstrates how digital tools can optimize HR processes, enhance employee satisfaction, and improve organizational performance. The success of PT. Semen Indonesia Unit Tonasa’s digital HR implementation provides valuable insights for other organizations seeking to modernize their HR functions in an increasingly digital and competitive environment
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:Implementation of financial accounting systems is a complex process involving various factors, including organizational behavior. Organizational behavior factors play an important role in determining the success or failure…
re of system implementation. This abstract discusses the background of the problem regarding organizational behavior factors in the implementation of financial accounting systems. Problems that often arise related to organizational behavior factors in the implementation of financial accounting systems include resistance to change, lack of management support, lack of skills and knowledge, lack of communication and involvement, and an organizational culture that does not support change. Resistance to change can arise from discomfort with changes in usual work routines or uncertainty about the success of the new system. Inadequate management support can hinder employee participation and motivation in adopting the new system. Lack of skills and knowledge needed to operate the new system can hinder effective acceptance and use. Ineffective communication and lack of employee involvement in the implementation process can lead to ambiguity and resistance. An organizational culture that does not support change and innovation can be a serious obstacle to the implementation of financial accounting systems. In addressing organizational behavior factors, it is important to pay attention to employee attitudes and perceptions, management support, effective communication, training and learning, and an organizational culture that supports change. Involving employees in the planning and decision-making stages, providing adequate training, and creating a culture that is open to change can increase the success of implementing a financial accounting system.
Abstract:This study aims to analyze how entrepreneurship education and training affect entrepreneurial motives in vocational school students in Mojokerto City. Using a qualitative approach with a case study method, this study explores…
lores students' experiences, perceptions, and views regarding the learning process and entrepreneurship training they receive. Data were obtained through in-depth interviews, participatory observations, and document analysis from several vocational schools that were the subject of the research. The results of the study show that entrepreneurship education has a significant influence on students' mindset and attitude towards entrepreneurship, especially in building confidence and courage to start a business. Meanwhile, entrepreneurship training provides students with hands-on experience in developing practical skills relevant to the business world. Supporting factors such as teacher involvement, training facilities, and school support play an important role in maximizing the impact of education and training. This study concludes that integrated entrepreneurship education and training can encourage students to have a stronger entrepreneurial motive. As a recommendation, it is necessary to develop a more applicable and local potential-based entrepreneurship learning model to increase its relevance and effectiveness.
Abstract:In the growing world of e-commerce, product promotion and marketing via digital platforms is becoming increasingly important. One strategy that has become a trend in an effort to increase product sales is collaborating with…
ith influencers in live sessions on the Shopee platform. This research focuses on analyzing consumer decision strategies to make impulse purchases of products in collaboration with influencers on Shopee Live. SEM-PLS method is used to identify and understand the factors that influence consumer impulse purchasing decisions in the context of products collaborating with influencers. By collecting data through questionnaires from 100 active respondents on the Shopee Live Indonesia platform, this research aims to provide in-depth insight into how influencers influence impulse buying decisions and how live streaming interactions can influence consumer behavior. The findings from this research are expected to provide guidance for e-commerce and marketing industry players to improve promotional strategies and maximize sales potential through live-streaming platforms.