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Showing 477 articles found for "Context"

The Influence of Quality of Work Life and Personality on Organizational Commitment: A Case Study of Employees at UD Fatoni

Kesan Oktavian Ali, Mukmin Suryatni
Abstract: This study analyzes the influence of Quality of Work Life (QWL) and Personality (Big Five Personality Traits) on employee Organizational Commitment at UD Fatoni in Central Lombok, filling the empirical gap regarding the&#8230; interaction of external and internal factors in the context of local SMEs prone to high turnover. The main objective is to prove the partial and simultaneous influence of both variables on employee commitment. An explanatory quantitative approach was applied with a population of 40 employees using census techniques, primary data through a valid and reliable 5-point Likert questionnaire (Cronbach's Alpha >0.60), and multiple linear regression analysis via IBM SPSS 25 after the classical assumption test was met. The results showed that QWL had no significant effect partially (sig=0.253>0.05; β=0.149), while Personality had a significant positive effect (sig=0.002<0.05; β=0.604), with a strong simultaneous effect (F=8.852; sig=0.001) explaining 32.4% of the commitment variance. In conclusion, internal factors dominate loyalty in trading SMEs, providing theoretical contributions to organizational behavior models and practical implications for management in personality assessment and optimization of basic QWL for sustainable retention.  

Construction of Auditor Profession Ethics in The Era of Digital Disruption: a Phenomenological Study of Public Accounting Firm in Surabaya

Sulaiman, Nur Islamiati, Sri Trisnaningsih, Hero Priono
Abstract: This study aims to explore auditors' experiences in digital auditing practices, the meaning of professional ethics, and ethical dilemmas in the context of digital disruption using a phenomenological approach. The study was&#8230; as conducted at a Public Accounting Firm (KAP) in Surabaya, with auditors who had experience in technology-based audits as informants. Data were collected through in-depth interviews, observation, and documentation, then analyzed using a phenomenological approach supported by NVivo software. The results show that digital auditing practices are still dominated by the use of simple technologies such as Microsoft Excel for data processing, analysis, and audit documentation. Although technology increases efficiency, auditors still do not fully rely on the system and still use professional judgment to maintain the reliability of audit results. Professional ethics is understood as a primary foundation that remains valid, but is reinterpreted in the digital context, particularly related to efficiency pressures and technological risks. Ethical dilemmas arise due to time constraints, incomplete data, and client demands, so auditors tend to prioritize the sufficiency of evidence and prudence in decision-making. Overall, this study concludes that digital disruption does not change the fundamental values ​​of auditors' professional ethics, but rather reconstructs their meaning through work experiences and professional interactions.

The Influence Of Lifestyle And Self-Control On The Consumptive Behavior Of Shopee Paylater Users In Context of Shariah Accounting Principles

Ramli, Sri Muliyani, Rezki Fani, Andi Bahri S, Trian Fisman Adisaputra
Abstract: This study is motivated by the rapid development of digital financial services, particularly Shopee PayLater, which has the potential to increase consumerist behaviour among students. This phenomenon requires examination&#8230; not only from economic and psychological perspectives, but also from the perspective of Islamic accounting, which emphasises balance and control over consumption. This study aims to analyse the influence of lifestyle and self-control on the consumer behaviour of Shopee PayLater users and to test the role of Islamic accounting principles as a moderating variable. This study employs a quantitative approach. Data were collected via a Likert-scale questionnaire distributed to students and analysed using Partial Least Squares-based Structural Equation Modelling (SEM-PLS) with the SmartPLS application version 4.1.1.6. The results indicate that lifestyle has a positive and significant influence on consumer behaviour, whilst self-control does not have a significant influence. Sharia accounting principles have a direct and significant influence on consumptive behaviour, but are unable to moderate the relationship between lifestyle or self-control and consumptive behaviour. These findings suggest that consumer behaviour is influenced more by external factors such as lifestyle and the convenience of digital services than by internal factors within the individual, and indicate that Sharia values have not yet been fully integrated into everyday life.

The Role of Entrepreneurship Courses in Shaping Students' Business Character and Interests in the Digital Era (Case Study of STIMI YAPMI Makassar Students Class of 2023)

Adrianah, Adrianah, Sari, Rukmana, Nginang, Yusra, Hawania, Siti
Abstract: This research aims to analyze the role of the Entrepreneurship Course (MK) in shaping entrepreneurial character and fostering business interest in STIMI YAPMI Makassar Class of 2023 students in the midst of the challenges&#8230; s of the digital era. The research method used was qualitative descriptive with data collection techniques through observation, interviews, and questionnaires of 30 respondents. The results of the study show that MK Entrepreneurship makes a significant contribution (90%) in increasing self-efficacy and student courage in taking business risks. In the context of interest, as many as 83% of respondents stated that they were interested in building a digital-based business, especially through social commerce platforms  and  digital resellers. However, the main obstacles found are limited financial capital and the need for technical assistance related to advanced digital marketing. In conclusion, entrepreneurship education at STIMI YAPMI Makassar has succeeded in building a strong character foundation, but it is necessary to strengthen the business incubation aspect so that students' interests can be realized into sustainable business units.

The Influence Of Work Environment, Organizational Culture, And Involvement On Performance With Lean Manufacturing As A Mediating Variable In Tjiwi Kimia Tbk Paper Mill Employees.

Antara, Radittya Mahasputra, Winarno, Agung, Sopiah
Abstract: This study aims to analyze the influence of the work environment, organizational culture, and employee engagement on employee performance with Lean Manufacturing  as a mediating variable. The research population amounted&#8230; d to 255 employees consisting of various levels of positions, with a sample of 154 respondents selected using proportional sampling techniques in 4 sections/divisions. Data collection was carried out through a questionnaire with a Likert scale and analyzed using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method. The results of the study show that the work environment, organizational culture and employee involvement have a positive and significant effect on the implementation of Lean Manufacturing. Lean Manufacturing, work environment, and organizational culture have a positive and significant effect on employee performance, employee involvement does not have a significant effect directly on employee performance. Meanwhile, the indirect influence of the work environment, organizational culture, and employee involvement has a positive and significant effect on employee performance through the mediation of Lean Manufacturing implementation. An important finding of this study is that Lean Manufacturing  acts as a full mediator between employee engagement and employee performance. This research provides a theoretical contribution in integrating Socio-Technical Systems Theory (STS) and Social Exchange Theory (SET) in the context of the manufacturing industry in Indonesia, as well as providing practical implications for companies to integrate human factor management with Lean systems synergistically to improve organizational performance in a sustainable manner.

The Influence Of Work Experience, Work Environment, And Work Culture Through Motivation On Employee Performance At PT. Ekamas Fortuna Malang

Sunyoto, Agus Bambang, Winarno, Agung, Sopiah
Abstract: This study aims to examine work experience, work environment, and work culture on employee performance, both directly and through work motivation as a mediating variable. This research is based on two main grand theories,&#8230; , namely Maslow's Hierarchy of Needs and Self-Determination Theory. Quantitative approach with survey method, The research population is all employees of the production division of PT Ekamas Fortuna Malang which totals 332 people. Sampling was carried out using the proportionate stratified random sampling technique  with a sample of 179 respondents. Data analysis was carried out using the Structural Equation Modeling method based on Partial Least Square (SEM-PLS) with the help of SmartPLS software.  The results of the hypothesis testing showed that all ten hypotheses proposed in this study were proven to be statistically supported. Work experience, work environment, and work culture were each proven to have a positive and significant effect on employee work motivation, indicating that these three factors are relevant motivational antecedents in the context of the manufacturing industry and motivation has also been shown to mediate the relationship between these three variables. An important finding of this study is the confirmation of the dual role of work motivation, namely as a variable that directly drives employee performance as well as as a mediator that strengthens and channels the indirect influence of work experience, work environment, and work culture on performance.

Exploring The Role of Transformational Leadership in Enhancing Employee Engagement: a Qualitative Study in Contemporary Work Environments

A Rahman, Fatmawati, Goeliling, Ardhie, Achmad, Abdurrahman, Tambunan, Rince, Putri, Rezqi Sri Saleko
Abstract: The rapid transformation of contemporary work environments driven by digitalization, hybrid work systems, and evolving workforce expectations has intensified the need for effective leadership approaches that foster employee&#8230; yee engagement. This study aims to explore the role of transformational leadership in enhancing employee engagement within contemporary organizational contexts using a qualitative research design. Guided by a phenomenological approach, data were collected through in depth semi structured interviews with employees who had direct supervisory relationships in digitally mediated or hybrid work settings. Thematic analysis revealed four major themes: visionary inspiration and meaningful work, individualized support and psychological safety, intellectual stimulation and professional growth, and trust based relationships and organizational identification. The findings indicate that transformational leadership strengthens employee engagement by cultivating meaningfulness, empowerment, trust, and intrinsic motivation, which collectively enhance employees’ physical, cognitive, and emotional involvement in their work roles. The study extends existing leadership and engagement theories by providing contextualized insights into how transformational leadership is experienced in modern organizational environments. Practically, the findings highlight the importance of developing transformational competencies among leaders to sustain engagement and performance in increasingly complex and interconnected workplaces

Linking Digital Literacy to Workforce Development and Macroeconomic Growth

Aswar, Nurul Fadilah
Abstract: This study examines the linkage between digital literacy, workforce development, and macroeconomic growth in the context of an increasingly digitalized economy. Moving beyond descriptive approaches, it investigates how digital&#8230; igital competencies function as a critical mechanism shaping labor productivity, innovation capacity, and economic performance. Using cross-sectoral data and workforce survey evidence, the study analyzes the extent to which digital skills contribute to workforce adaptability and organizational efficiency. The findings reveal that higher levels of digital literacy significantly enhance workforce development by improving skill alignment, fostering innovation, and increasing competitiveness across industries. At the macro level, these improvements translate into measurable contributions to economic growth through productivity gains and structural transformation. Furthermore, the study underscores the importance of multi-stakeholder collaboration among educational institutions, industry, and government in designing integrated digital literacy programs. Such coordinated efforts are essential to ensure sustainable skill development and long-term economic resilience. This research contributes to the literature by providing an integrated perspective that explicitly links digital literacy to both workforce development and macroeconomic outcomes, offering practical implications for policymakers and stakeholders in shaping inclusive and sustainable growth strategies.

Developing a Visual Marketing Evaluation Framework For AI Generated Brand Assets : Evidence From Photo Elicitation Interviews In a Sustainable Startup Context

Willys, Alfinza, Zaim, Ilma Aulia
Abstract: This study develops a practical framework for evaluating AI-generated brand visuals in a marketing communication context. Using a qualitative case study of an Indonesian sustainable startup (I-NewBee), the research employs&#8230; ys photo-elicitation interviews to compare consumer evaluations of brand assets generated by three text-to-image tools (Midjourney, Neural Love AI, and Leonardo AI). Twelve target-market participants assessed anonymized visual sets (A/B/C) produced under a standardized prompt structure, using a semi-structured protocol informed by attention-stage cues from the AISAS model. Expert input from a visual communication design practitioner was used to triangulate judgments on visual quality and brand fit. Data were analyzed through iterative coding and thematic synthesis to identify recurring evaluation dimensions and decision cues. The findings suggest that perceived brand fit is shaped by visual realism, compositional clarity, brand-consistent signals, and message interpretability, while prompt ambiguity and inconsistent visual cues reduce credibility. The paper contributes an actionable evaluation framework expressed as evaluation dimensions and prompt-design considerations for startups seeking to deploy generative AI responsibly in brand communication

Analysis of Employee Performance with Employee Engagement as a Mediating Variable at BPR Syariah PNM Mentari

Haikal, Muhammad, Nur, Dhani Ichsanuddin, Pertiwi , Tri Kartika
Abstract: This study examines the effects of Mindset, Togetherness, and Result Oriented on Employee Performance, with Employee Engagement as a mediating variable, in BPR Syariah PNM Mentari. The research is conducted in a micro–Islamic&#8230; Islamic banking context that emphasizes efficiency, service quality, and regulatory compliance, and aims to clarify the contribution of these behavioral and organizational constructs to employee outcomes. A quantitative survey design was used, with data gathered via a structured questionnaire that operationalized the constructs. The data were analyzed using partial least squares structural equation modeling (PLS-SEM) to test direct and indirect relationships. The results reveal that (1) Result Oriented has a positive and significant effect on Employee Performance, confirming that goal clarity and disciplined execution lead to better performance; (2) Mindset does not have a direct effect on performance, but its effect through Employee Engagement is significant, indicating that Mindset influences performance only when employees are engaged; (3) Employee Engagement mediates the effect of Result Oriented on performance, improving execution; and (4) Togetherness has no direct or indirect effect on performance, suggesting that collaboration alone does not drive performance without clear goals and engagement.