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,…
, 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.
Abstract:The focus of research shifts from the dominance of positivism to a non-positivistic approach that places meaning, interpretation, and social construction at the center of analysis. One of the main approaches within this…
paradigm is Grounded Theory Research (GTR), a qualitative method developed by Glaser and Strauss (1967) to build empirically data-based theory through a rigorous inductive process. In the accounting context, GTR becomes increasingly relevant because reporting practices, accountability, and financial decision-making cannot be understood solely through objective measurements, but rather through social interactions, organizational values, and the interpretations of the actors involved (Ahrens & Chapman, 2006). This article aims to examine the role and relevance of GTR in modern accounting research by highlighting its philosophical foundations, methodological procedures, and contributions to the development of practice-based accounting theory. Through a systematic literature review, it is found that GTR has the ability to uncover the social dynamics that shape accounting practices such as accountability, ethics, managerial control, and institutional legitimacy that have previously been overlooked by positivistic approaches (Charmaz, 2006; Bryant & Charmaz, 2007). GTR has also proven relevant in the context of changing reporting systems, accounting digitalization, and the integration of sustainability principles such as ESG, where meaning, professional identity, and interpretive processes are dominant elements (Adams & Larrinaga, 2019). The study's findings confirm that GTR not only offers a systematic method for data collection and analysis, but also provides a more reflective, context-sensitive epistemological framework capable of generating substantive theory that is truly rooted in organizational reality. Thus, GTR is a powerful methodological alternative in enriching accounting knowledge, while providing a deeper understanding of how accounting practices are executed, negotiated, and interpreted in everyday organizational life.
Abstract:This study analyzes the financial condition of the Osseda Faolala Perempuan Nias Consumer Cooperative during the period January 2021–December 2024, focusing on the management of current assets, short-term liabilities, and…
and the repayment rate of member loans. Data were processed using descriptive statistics and simple linear regression to assess the cooperative's financial balance and factors influencing business growth. The classical assumption test showed that the regression model met the feasibility criteria, both in terms of normality and autocorrelation, thus the analysis results were reliable. The t-test results proved that working capital had a positive and significant effect on cooperative business growth with a significance value <0.05. The coefficient of determination (R² = 0.887) confirmed that 88.7% of the variation in business growth was explained by working capital management. This means that the more optimal the management of working capital—including current assets, short-term liabilities, and member loans—the higher the cooperative's chances of growth and development. In addition to strengthening the existing literature, this study is consistent with the findings of Winata et al. (2023) on manufacturing companies and Herawati (2023) on savings and loan cooperatives, both demonstrated the importance of working capital management to financial performance. However, these results differ from the research of Rezki Erdian et al. (2022) on the retail sector, which found that receivables had no significant effect on profitability. This difference indicates that the relevance of working capital is highly dependent on the institutional context. Overall, this study confirms that optimal working capital management is not merely an administrative issue, but a strategic factor determining cooperative business growth and improving welfare. member.
Abstract:This study aims to improve the internal capacity of Malabar MSMEs in managing digital marketing through an internal training program designed based on the SMART Framework approach. The main problem faced by Malabar is the…
e lack of staff understanding in managing social media, especially Instagram, which impacts weak brand awareness and brand identity. This study uses a descriptive qualitative approach with a project-based learning method, in which researchers are actively involved in the planning, implementation, and evaluation of the training program. Data were collected through participant observation, semi-structured interviews, and documentation during the training process. The training objectives were formulated specifically, measurable, achievable, relevant, and time-limited, in accordance with the SMART principles. The results showed a significant increase in staff understanding of content planning, creating visual materials consistent with brand identity, and using Instagram analytics features. The post-test showed an increase in the average score of participants, and the MSMEs' digital activities became more structured. These findings indicate that internal training designed with the SMART approach is effective in building staff digital competencies and supporting brand image strengthening on social media. Overall, this study shows that improving internal digital literacy is a strategic step that can strengthen the competitiveness of MSMEs in the ever-evolving digital ecosystem
Abstract:This study aims to analyze the effect of Procedural Justice on Organizational Citizenship Behaviour (OCB) through Perceived Organizational Support (POS) among hotel employees in Makassar City. The research is motivated by…
y the declining extra-role behaviors of employees, which affect service quality, allegedly driven by perceived procedural injustice and low organizational support. Using a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected through questionnaires from employees of three- to five-star hotels. The results reveal that Procedural Justice has a positive and significant effect on both POS and OCB, directly and indirectly. Moreover, POS functions as both a mediator and a moderator, strengthening the relationship between procedural justice and OCB. The R² and Q² values indicate a high explanatory and predictive relevance, while the Goodness of Fit Index confirms the empirical adequacy of the model. These findings support the Social Exchange Theory (Blau, 1964) and Organizational Support Theory (Eisenberger et al., 1986), asserting that fairness and organizational support foster reciprocal relationships that motivate employees to engage in voluntary, extra-role behaviors. This study contributes theoretically by extending the application of social exchange theory within the hospitality context and provides practical implications for hotel management to enhance procedural justice and organizational support as strategies to improve employees’ organizational citizenship behaviour.
Abstract:Multi-sensory brand experience has emerged as a crucial factor in modern marketing, significantly influencing customer satisfaction, brand perception, and loyalty. Despite its increasing importance, research in this area…
remains fragmented, with theoretical integration and empirical validation gaps. This study employs a Systematic Literature Review (SLR) and bibliometric analysis using the Scopus database to map the evolution of research on multi-sensory brand experiences and their impact on customer satisfaction. From an initial dataset of 203 documents, a rigorous selection process resulted in 41 relevant articles for in-depth analysis. Using VOS viewer, the study visualizes research networks, inter-topic relationships, and emerging trends, revealing a 47% increase in publication volume from 2012 to 2024.
Findings indicate that customer satisfaction, consumer behaviour, and sales are dominant themes, with sentiment analysis and digital technology (AI, AR) gaining traction in recent years. However, significant gaps remain, particularly in experimental studies quantifying the long-term impact of multi-sensory experiences on customer loyalty and cross-industry comparisons of multi-sensory branding effectiveness. The novelty of this study lies in its combined bibliometric and systematic approach, which identifies critical research trends, theoretical gaps, and emerging digital strategies in multi-sensory marketing. This study contributes to the academic discourse by comprehensively synthesizing research trends and proposing future research directions in technology-driven branding strategies and consumer engagement.
Abstract:This study investigates the impact of job preferences on self-perceived employability (SPE) among university graduates in Bandung, Indonesia. Unemployment in Indonesia, particularly among fresh graduates, has highlighted…
structural issues in the labor market, including skill mismatches and insufficient job creation. Job preferences, including factors such as salary, work-life balance, and career development, are crucial in determining an individual’s ability to secure desirable employment. This research, based on a sample of 280 graduates from various universities, reveals that well-defined and realistic job preferences positively influence SPE. The analysis shows a significant and strong relationship between job preferences and employability, with a high path coefficient (0.986) and a T-statistics value far exceeding the significance threshold. The results highlight the importance of aligning personal career goals with market demands, enhancing individuals’ self-confidence in their employability. Educational institutions also play a key role in shaping job preferences and employability by providing skills that match labor market needs. The study underscores the need for better integration between education and industry to improve graduates’ market readiness. Universities in Bandung should integrate skill training aligned with labor market demands, career guidance, industry trend seminars, and job search strategies to ensure graduates possess relevant preferences and skills for the workforce. This study employed the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method to analyze the factors influencing graduate employability preferences. As a recommendation, higher education institutions and policymakers should emphasize industry collaboration and adopt policies that enhance graduates’ readiness for the evolving job market.
Abstract:This study aims to analyze the effectiveness of the Government Business Incubators in encouraging the growth of MSMEs in Makassar City. Using a qualitative approach and case study research design, this study explores the…
experiences and perceptions of MSME actors and incubator managers regarding the impact of incubation on their business development. Data were collected through in-depth interviews, participant observation, and documentation related to the incubation program run by Makassar Technopark and Makassar City Business Incubator. The results of the study indicate that business incubators have a positive impact on improving managerial skills, wider market access, and strong business networks for MSMEs. However, there are challenges related to the suitability of training materials to the needs of specific sectors, difficulties in accessing capital, and limited time that MSME actors can invest in participating in the incubation program. Lack of ongoing mentoring after the incubation is complete is also one of the obstacles faced by business actors. Therefore, this study recommends adjusting the incubation program to be more relevant to the needs of each MSME sector, as well as increasing post-incubation support to ensure business sustainability.
Abstract:Human resource development through education is frequently linked to the worldwide problem of poverty reduction. Education is essential in building human resources to improve skills and knowledge to get good job opportunities.…
ities. This article analyses the existing literature on how education can reduce poverty. The Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) statement was used as the review methodology, and a systematic review of the Google Scholar database was carried out using Publish or Perish, which identified 99 relevant studies. In this review, education is usually evaluated from two aspects: the quality and the education level. The results of this review confirm the general conclusion that education is an essential tool for poverty reduction. Through education, people acquire knowledge and skills that can be used to get better jobs and ultimately reduce poverty. Some of the recommendations are more development research to improve the quality of education, and education policies must focus on long-term investments to overcome poverty.
Abstract:Human relations management is an important aspect of an organization's success, especially in creating a harmonious, productive, and ethical work environment. This study aims to explore the integration of philosophical values…
alues in human relations management through the Systematic Literature Review (SLR) approach. The Systematic Literature Review (SLR) method was used in this study to analyze and synthesize various previous studies related to human relations management. The SLR process involves identifying, screening, and evaluating studies from a variety of sources, including international indexed journals, to gain an in-depth understanding of key trends and issues in the implementation of humanitarian relations management. Of the 150 articles found, 52 articles met the inclusion criteria for further analysis. By analyzing the literature from various academic databases, this study identifies key concepts in philosophy, such as humanism, deontological ethics, utilitarianism, and existentialism, that are relevant to support the management of interpersonal relationships in organizations. The results of the study show that the application of philosophical values can improve the quality of relationships between individuals through more ethical decision-making, value-oriented leadership, and strengthening mutual respect in work interactions. In addition, this study reveals a significant gap in the literature related to the practical implementation of philosophy in the context of modern management, especially in certain sectors. These findings make a theoretical contribution in expanding the understanding of the role of philosophy in human relations management as well as offering recommendations for further research and practical applications in organizational environments.