Abstract:This study examines the effect of work motivation and soft skill training on employee performance with competence as a mediating variable. The research was conducted at the Office of Women’s Empowerment, Child Protection,…
on, Population Control, and Family Planning (DP3AKB) of Banten Province. A quantitative approach with a census method was applied, involving all 134 employees as respondents. Data were collected using a structured questionnaire and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results indicate that work motivation and soft skill training have positive and significant effects on employee performance. Furthermore, both variables significantly influence employee competence. Competence also has a positive and significant effect on employee performance and partially mediates the relationship between work motivation and performance as well as between soft skill training and performance. These findings suggest that improving employee performance in public sector organizations requires integrated human resource development strategies focusing on motivation enhancement, effective soft skill training, and systematic competency development.
Abstract:The uncertainty surrounding the global economy has created existential challenges for the tourism industry, necessitating a Human Resource Management (HRM) paradigm that goes beyond traditional administrative approaches.…
This study aims to explore adaptive HRM strategies in the face of the global crisis, with a particular focus on the highly vulnerable tourism and hospitality industries.
This study uses the PRISMA framework to conduct a systematic literature review of 26 peer-reviewed articles published between 2023 and 2025, sourced from Google Scholar. The findings indicate that effective adaptive strategies require the holistic integration of e-HRM and Artificial Intelligence (AI) to enhance operational agility, the implementation of GHRM to drive efficiency and employee retention, and the development of Agile Leadership to navigate uncertainty. Furthermore, this study highlights the crucial role of prioritizing employee well-being and Psychological Capital (PsyCap), particularly in emerging economies where social safety nets may be limited. This research provides a comprehensive framework for HR practitioners in the tourism sector to formulate policies that balance business continuity with human-centric support in challenging times.
Abstract:The present study is a statistical hypothesis testing research aimed at examining the determinants of auditor turnover intention, specifically the influence of work motivation, workload, and time budget pressure as independent…
endent variables, with job satisfaction acting as a moderating variable. The research was conducted among auditors working at Public Accounting Firms in East Java. The population of the study consisted of junior and senior auditors employed at medium- and large-scale firms operating in the region. Data were collected using a survey method through primary questionnaires and analyzed using SmartPLS 3.0 to test the structural relationships between variables. The findings of this study indicate that work motivation negatively influences turnover intention, whereas workload and time budget pressure positively influence turnover intention. The results also show that job satisfaction moderates the relationship between work motivation and turnover intention, strengthening its negative effect. However, job satisfaction does not significantly moderate the influence of workload or time budget pressure on turnover intention. Overall, the study highlights the crucial role of job satisfaction in reducing the tendency of auditors to leave their organization, especially in environments with varying levels of motivation, workload, and time pressure.
Abstract:The persistent gap between theoretical instruction and real-world practice remains a critical challenge in business education, particularly in contexts involving Micro, Small, and Medium Enterprises (MSMEs). Experiential…
learning has been promoted as a pedagogical response to this challenge; however, many initiatives lack structured frameworks that integrate student learning with meaningful community engagement. This study examines the implementation of the BRIDGE model (Build, Reach, Discover, Grow, and Elevate) as a structured business mentoring approach grounded in experiential learning principles. Using a qualitative participatory action research design, the study involved 15 undergraduate business students and five MSMEs in Semarang City, Indonesia. Data were collected through participant observation, in-depth interviews, focus group discussions, reflective journals, and program documentation, and analyzed using thematic analysis. The findings indicate that the BRIDGE model facilitates deep experiential learning by enabling students to connect theoretical concepts with contextual business realities, while simultaneously generating instrumental and symbolic benefits for MSME partners. Despite limitations related to program duration, the model demonstrates strong potential as a feasible and transferable framework for experiential business education in emerging economy contexts.
Abstract:This study aims to analyze the effect of work engagement on employee performance, to analyze the effect of work environment on employee performance, to analyze the effect of work engagement on employee performance through…
h job satisfaction, and to analyze the effect of work environment on employee performance through job satisfaction. The research method uses a quantitative approach with the population consisting of all employees of PT. Kiat Ananda Group, totaling 80 people. The sample for this study used a census technique, where the entire population was included as the sample. Data processing and analysis were performed using the Partial Least Square (PLS) method with the SmartPLS 3.0 software to test the relationships between variables. The results indicate that work engagement and work environment have a positive effect on employee performance. Moreover, job satisfaction was found to significantly mediate the effects of work engagement and work environment on employee performance. These findings suggest that improving employee performance can be achieved through enhancing work engagement and a conducive work environment, supported by high levels of job satisfaction
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 examines the development of creative industry-based Micro, Small, and Medium Enterprises (MSMEs) in Ulunoyo District, South Nias Regency, with a focus on four main sectors: culinary, crafts, fashion, and music.…
. The purpose of this study is to describe the condition of creative MSMEs in Ulunoyo, identify the obstacles faced, and analyze the development strategies implemented by business actors to increase competitiveness. The method used is descriptive qualitative with data collection techniques through interviews, field observations, and documentation of 21 MSME actors in five villages. Data analysis was carried out through reduction, presentation, and verification of findings. The results show that the development of creative MSMEs in Ulunoyo is supported by the potential of community creativity, strategic location, and the existence of traditional markets as distribution centers. Development strategies include improving product quality, business diversification, design innovation, and the use of digital technology for promotion and marketing. However, a number of major obstacles are still encountered, including limited business capital, rising raw material prices, low managerial skills, lack of product innovation, limited market access, and high levels of competition. To overcome these obstacles, business actors carry out creative promotions, expand their collaboration networks, and utilize social media to reach a wider consumer base.
Abstract:This study aims to determine the Effect of Raw Material Inventory Management on Work Productivity of PT. KSS (Karunia Sejahtera Sejati) Nias Branch. The research method used is a quantitative approach. The sample in this…
study amounted to 31 respondents. Data collection techniques were carried out through the distribution of questionnaires and documentation. Data analysis techniques used simple linear regression analysis, classical assumption tests, coefficient of determination tests and t-tests with the help of the SPSS version 25 statistical application. The R2 Determination Test that has been carried out obtained the result that the R2 value is 0.620. This shows that the Raw Material Inventory Management variable (X) can explain Work Productivity (Y) by 62%, while the remaining 38% is explained by other factors not covered in this study. Based on the data analysis, it shows that simultaneously the Raw Material Inventory Management variable has a positive and significant effect on Work Productivity with a significance of 0.000 <0.05 and the T-value obtained is 6.877> 1.696 so that it can be concluded that Ha is accepted and has an effect on the dependent variable of Work Productivity (Y). The conclusion of this study is that the Raw Material Inventory Management variable partially or simultaneously has an effect on Work Productivity and it is recommended that PT. KSS (Karunia Sejahtera Sejati) provide increased competency and understanding of employees regarding inventory management that is very necessary so that they are able to carry out their tasks more efficiently and effectively, so that work productivity increases. Periodic training and socialization regarding inventory management and its relationship to work productivity must continue to be carried out.
Abstract:This study aims to analyze human resource policies to improve the quality of employee performance at the Population Control, Women's Empowerment, and Child Protection Service of Gunungsitoli City. The research focuses on…
three main objectives: (1) to determine the form of human resource policies implemented to improve performance quality, (2) to identify supporting and inhibiting factors in the implementation of these policies, and (3) to formulate appropriate strategies to improve employee performance. The research method used is a qualitative approach with data collection techniques through in-depth interviews, observation, and documentation. The results show that the implemented human resource policies include training and competency development, performance assessment based on work indicators, and a reward system and work discipline. Supporting factors for the implementation of these policies include leadership support, active employee participation, and the availability of a training budget. However, there are also inhibiting factors such as a lack of professional human resources, limited supporting facilities and infrastructure, and low work motivation among some employees. The strategies implemented to improve performance quality include strengthening supervision, developing a collaborative work culture, improving the quality of training, and regular evaluation of policy implementation. This study concludes that appropriate and consistent human resource policies play a crucial role in building more optimal employee performance within the service environment.