Abstract:This study aims to analyze the effects of competence, reward systems, and training on the performance of executive officers in Sharia Rural Banks (BPRS), with job satisfaction as an intervening variable. The primary focus…
s is to assess the extent to which these factors influence executive performance within the context of Islamic microfinance institutions. Employing a quantitative, explanatory design, primary data were collected via a Likert-scale questionnaire and analyzed using structural equation modeling–partial least squares (SEM–PLS) with SmartPLS. The study population consists of executive officers of BPRS in Indonesia. Using purposive sampling, 121 responses were obtained from multiple BPRS across several regions. The results show that (1) competence has a positive effect on performance; (2) job satisfaction positively affects performance; (3) the reward system influences performance primarily through job satisfaction (partial/competitive mediation), while its direct effect on performance tends to be negative; and (4) training does not exhibit a significant effect on performance, and its indirect path via job satisfaction is not significant. These findings highlight the importance of strengthening competence and redesigning reward systems in alignment with executive expectations to enhance job satisfaction and performance.
Abstract:In an uncertain economic climate, a large global retailer used AI-powered spend intelligence to move $220 million from indirect operational costs toward high-impact R&D. In a difficult recession, this decisive step boosted…
ed revenue by 11%, demonstrating the transformative impact of effective capital management. This achievement contrasts with "spend blindness," where industry studies show most financial leaders struggle to link expenditure patterns to strategic growth outcomes and resort to reactive cost-cutting. This study addresses this crucial gap. A thorough mixed-methods approach including a global survey of 400 CFOs, longitudinal case studies of ten multinational organizations, and advanced predictive modeling substantiated a new paradigm. Research shows that companies that understand AI-driven spend orchestration develop 7.3% faster than competitors. This premium comes from a 37% improvement in the Growth Efficiency Ratio (GER), a critical statistic for translating savings into innovation, and 5.8 times more strategic investment opportunities than standard financial approaches allow. The Spend Intelligence Quotient (SIQ), a groundbreaking statistic that assesses financial agility through integrated spend monitoring, predictive analytics, and rapid capital reallocation, is key to this advantage. This paper introduces the empirically based Spend Orchestration Framework and the requirements for the 2025 AI Finance Stack to obtain SIQ >80, the empirically proven threshold for sustainable competitive advantage. The message is clear: finance chiefs must go beyond oversight. Today's CFO may use predictive contracting and algorithmic governance to turn spend data into strategic leverage, ensure resilience, and capture disproportionate value in.
Abstract:This study aims to determine the effect of Word of Mouth (WOM) and promotion on consumer purchasing decisions for Fore Coffee products at the Alauddin Makassar branch. In the current digital era, consumer behavior is heavily…
vily influenced by peer recommendations and digital promotional strategies. Using a quantitative research approach with stratified random sampling, data were collected from 100 respondents through a Likert-scale questionnaire. Multiple linear regression analysis was used to assess the impact of the two independent variables—WOM and promotion—on purchasing decisions. The results showed that WOM has a significant partial influence on purchasing decisions, indicating that peer communication, both traditional and electronic, is a dominant factor in shaping consumer perceptions and preferences. Promotion, on the other hand, did not show a significant partial effect, suggesting that price incentives alone may not be sufficient to influence purchasing behavior unless reinforced by social influence or trust. However, the simultaneous effect of WOM and promotion was statistically significant, emphasizing their combined role in consumer decision-making. The study concludes that WOM is a more dominant and effective marketing tool than standalone promotions and should be central to marketing strategies in the lifestyle-based coffee industry. These findings contribute to a deeper understanding of consumer behavior and offer practical implications for enhancing marketing effectiveness through integrated communication approaches.
Abstract:Digital technology has great potential to revolutionize family finance, especially in rural areas such as Watang Kassa Village, Batulappa District, Pinrang Regency. Digital finance provides solutions for families that previously…
eviously relied on manual financial record-keeping and traditional financial information systems. With digital technology, people can record and monitor their family finances through digital financial platforms, making family financial management more efficient. Research Objectives: (1) To analyze the level of digital financial literacy among low-income communities and identify the factors influencing it. (2) To evaluate the role of digital financial platforms in helping low-income families manage their finances effectively. (3) To identify the challenges faced by low-income communities in accessing and utilizing digital financial services. (4) To assess the impact of using digital financial technology on family financial management and the well-being of low-income communities. This study employs a Participatory Action Research (PAR) approach. Participatory Action Research is a research method that involves the active participation of the community or group being studied throughout the research process, from planning, implementation, and reflection to corrective actions. The research findings indicate that the community lacks sufficient education regarding financial literacy in the use of digital tools for managing family finances. This lack of education poses a significant challenge in adopting digital finance for financial management among low-income communities. However, with the financial revolution, low-income communities have begun to understand the use of digitalization in managing family finances.
Abstract:The Indonesian coffee industry continues to grow rapidly, increasing competition among businesses. Bahagia Kopi faces challenges in slowing sales growth and stagnant asset expansion, requiring a strategic approach to sustain…
tain long-term growth. This study evaluates Improvement and Scaling as the most suitable growth strategies, using a mixed-method approach that integrates semi-structured interviews and quantitative analysis through the Analytic Hierarchy Process (AHP) and financial assessment. In the short term, operational efficiency and service quality improvements are the main priorities, requiring investment in training and performance-based incentives. In the long term, branch expansion in Bandung is identified as the key growth initiative, with funding as the primary challenge since Bahagia Kopi still depends on internal capital. Financial analysis of 2023 reports shows increased profitability, but a 32% funding shortfall remains for expansion. To address this, Mixed Financing is the most balanced approach, maintaining a healthy solvency ratio while minimizing financial risk. With a cautious yet strategic approach, Bahagia Kopi can achieve sustainable expansion without overleveraging debt, ensuring long-term stability and maintaining business growth
Abstract:Stock price fluctuations in banking companies listed on the Indonesia Stock Exchange (IDX) reflect the financial condition of the company and are a major concern for both companies and investors. One of the factors that…
influences stock prices is the company's financial performance. This study aims to examine the effect of ROA and EPS on stock prices, both partially and simultaneously. This study uses a quantitative approach with secondary data in the form of annual financial reports of the population of all banking companies listed on the IDX for the period 2020–2023. The research sample was selected using a purposive sampling technique, resulting in 13 companies with a total of 52 data. Data analysis used multiple linear regression after going through the classical assumption test to ensure the feasibility of the model. The results of the study showed that partially, Return on Assets (ROA) did not have a significant effect on stock prices. This is thought to be due to the instability of external factors and market expectations that are not fully focused on the efficiency of asset use. Conversely, Earnings Per Share (EPS) has a positive and significant effect on stock prices, indicating that investors tend to prioritize earnings per share as the main indicator in assessing a company's prospects. This finding confirms that in the context of banking companies in Indonesia, EPS is more important than ROA in making investment decisions
Abstract:The problem of national food security is something that needs to be addressed sustainably by society and the government, especially in rural areas. To support food availability for the community, land is needed that can…
be used for food development. One alternative is to use the yard of the house. Home gardens not only function as areas that provide beauty and coolness, but also as productive land that supports national food security by empowering local potential, both in rural and urban areas. Apart from that, the use of the yard also contributes to improving the family's economy. This research aims to examine the characteristics of residents regarding the use of homestead land in rural areas, analyze their utilization patterns, and assess the effectiveness of using homestead land in supporting food availability. The data in this research were analyzed using an experimental method, which involved initial measurements (pre-test), providing treatment in the form of guidance or direction regarding land use, and follow-up measurements (post-test). The research sample was selected using the snowball sampling method, namely a sampling technique based on individual networks. The research results show that the use of yard land is effective in supporting food availability. This is shown by the respondent's answer score on the program effectiveness variable, which is in the range of 50-100%, so it is included in the effective category
Abstract:This study investigates the role of acquisition premiums in mergers and acquisitions (M&A) and their impact on shareholder wealth, focusing on five major Indian deals in pharmaceuticals, retail, banking, steel, and renewable…
able energy sectors. Potential synergies often justify acquisition premiums ranging from approximately 15% to 40% above target companies’ market values. However, market responses suggest that such premiums may not consistently result in value creation for acquiring firms' shareholders. Empirical findings reveal mixed outcomes: Sun Pharma’s acquisition of Ranbaxy led to a 9.8% share price increase within five days, while Tata Steel’s high-premium acquisition of Bhushan Steel saw only a 1.7% gain. In contrast, deals like Reliance–Future Retail and Tata Power–Welspun Power showed minimal or negative returns, despite sizable premiums. These patterns indicate that premium size alone is not a reliable predictor of post-deal shareholder wealth creation. The study concludes that M&A success depends more on strategic fit, market timing, and sectoral dynamics than on the premium offered. This analysis contributes to the broader M&A discourse by offering evidence-based insights into how premium valuations can either maximise or dilute shareholder value, aiding investors, corporate strategists, and policy analysts in deal assessment
Abstract:Bad credit is one of the main problems faced by the banking sector, which can threaten financial stability and bank profitability. This research aims to analyze the causes of bad credit through the literature review method,…
od, by identifying and evaluating relevant scientific works. The research results show that the causes of bad credit can be categorized into four main factors: internal factors of the borrower, external factors of the borrower, internal factors of the bank, and regulatory and policy factors. The borrower's internal factors include poor management and weak financial capabilities, while external factors include unstable macroeconomic conditions and intense business competition. Internal bank factors include weak credit assessment processes and inappropriate credit policies, while regulatory and policy factors include less effective regulations and erratic changes in government policy. To reduce the risk of bad credit, banks and financial institutions are advised to improve credit assessment processes, tighten supervision of the use of funds, develop credit policies that are more flexible but based on in-depth risk analysis, and strengthen regulations and supervision. Macroeconomic risk mitigation strategies are also important to maintain financial stability. By implementing these strategic steps, it is hoped that the risk of bad credit can be minimized, support the stability and sustainability of the banking sector, and increase trust and security for all parties involved. This research emphasizes the importance of a comprehensive and coordinated approach in credit risk management to ensure the sustainability and stability of the financial system.
Abstract:Artificial Intelligence has become a transformative technology in the field of financial technology, leveraging advanced algorithms and machine learning to identify risks and make informed decisions. However, its widespread…
ead adoption presents new challenges related to ethical use, data privacy, security concerns, potential bias, and discrimination. This study aims to explore the benefits of AI-based risk management in Fintech while highlighting associated challenges and providing recommendations. This research utilises the systematic review methodology to analyse existing literature and identify important patterns, gaps, and areas for further investigation. The study utilised data gathered from the Scopus database to obtain credible scholarly materials. Research data was collected from a variety of countries including the United States, China, European nations, and other Asian countries in order to develop a comprehensive understanding of AI-based risk management on a global scale. The findings highlight the crucial role of ethical considerations in implementing AI-based risk management systems to ensure fairness, transparency, and accountability. Moreover, the fintech industry needs to establish strong data protection measures and address issues related to bias and discrimination in order to instil trust and uphold public confidence in AI-based risk management. Future research should emphasise assessing the effectiveness of different algorithms and approaches while also examining potential regulatory frameworks and legal implications associated with AI-based risk management strategies.