Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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GIG ECONOMY: What is the Impact on Top Talent Recruitment and Labour Skill Market for Freelance Workers in the Millennial Generation in DKI Jakarta?
Get PDFThe aim of this research is to measure freelance workers' perceptions of the impact of being part of the Gig Economy. This research also aims to find out the perceptions of workers, especially the millennial generation, from various types of freelance work through the Gig Economy, Top Talent Recruitment and Labour Skill Market variables from working in the gig economy sector. This research uses descriptive analysis of respondents with purposive sampling data collection techniques, namely the sample in this study was selected based on the characteristics and objectives of respondents regarding the opportunities and challenges of working freelance as part of the gig economy. Quantitative research method with the data source for this research is the primary data source obtained from distributing questionnaires directly to respondents as well as secondary data, namely from observing documents and research that supports this research. Questionnaires were distributed using a purposive sampling technique to the population of millennial generation freelance workers in the DKI Jakarta area, to determine the research object. The data collection technique used is by distributing questionnaires or questionnaires. The data statistical methods used are descriptive statistics and Partial Least Square (PLS) with the SmartPLS version 3.0 program. The results of this research are that Recruitment Top Talent influences the Labour Skill Market, the Gig Economy is estimated to influence the Labour Skill Market, and the Gig Economy influences Recruitment Top Talent
THE INFLUENCE OF THE ROLE OF INTERNAL AUDIT, AUDIT COMMITTEE CHARACTERISTICS AND INTERNAL CONTROL ON FRAUD PREVENTION
Get PDFThis research aims to determine the influence of the role of internal audit, characteristics of the audit committee and internal control on fraud prevention at the Jakarta People's Credit Bank. The population in this study was 35 People's Credit Banks (BPR). Based on the Slovin formula method, the total research sample obtained was 26 respondents. This research is a type of quantitative research with the data collection method used is primary data, namely data in the form of opinions from research subjects (respondents) using a survey method obtained through filling out questionnaires by respondents. The data in this research was obtained from distributing questionnaires. Hypothesis testing in this research uses the multiple linear regression analysis method which is processed using SPSS 25. Based on the test results, it was found that the role of internal audit, characteristics of the audit committee and internal control simultaneously have a significant effect on fraud prevention. This research also found that the role of internal audit has no effect on fraud prevention. Meanwhile, the characteristics of the audit committee and internal control influence fraud prevention
PENGARUH PROFITABILITAS, UKURAN BANK, DAN NON-PERFORMING LOAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI
Get PDFThis research aims to understand the influence of Bank Profitability, Bank Size, and Non-Performing Loans (NPL) on Company Value, by considering the mediating role of Bank Capital Structure. The population of this research is commercial banks registered on the IDX during the 2018-2022 period which are included in the KBMI 3 category. The method for analyzing this research uses Structural Equation Modeling which is assisted by using SmartPLS statistics software. There were 10 banks that met the research sample criteria, so that the sample obtained was 50 financial reports. The research results show that bank size and NPL have a positive effect on capital structure, while profitability has no effect on capital structure. Furthermore, profitability, bank size have a positive effect on company value, and capital structure has a negative effect on company value. Meanwhile, NPL has no effect on company value. Then, the results of this research also show that capital structure does not mediate the relationship between profitability and NPL and company value. However, capital structure successfully mediates the relationship between bank size and firm value
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN HUTANG DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Get PDFThe purpose of this research is to test the effect of managerial ownership, institutional ownership, debt policy, and firm size on firm value in the basic materials sector in the 2019-2022 period. This research analyzes secondary data which is called quantitative research. The sampling technique in this research was purposive sampling and a sample of 24 companies was produced that met the criteria. The results of this research show that: (1) managerial ownership has no influence on firm value, (2) institutional ownership has a positive influence on firm value, (3) debt policy has a positive influence on firm value, (4) firm size has a negative influence on firm value. This suggests that the control exercised by managers over company shares may not be a determining factor in determining overall company value. Then, the findings also show that the company benefits from institutional investors, which implies that the trust and support of these investors contributes positively to the company's perceived value. Additionally, this research underscores the beneficial impact of a well-managed debt strategy on increasing overall firm value. In contrast, this research reveals a negative relationship between company size and company value, indicating that large companies may face challenges or problems that have a negative impact on overall company value
NIAT BERKUNJUNG KEMBALI DI RESTORAN LIKA LIKU DITINJAU DARI HARGA DAN KEPUASAN PELANGGAN
Get PDFThe competitive restaurant industry demands strategies to attract and retain customers. This research aims to analyze the influence of price and customer satisfaction on intention to revisit a restaurant. This research uses quantitative methods with a survey design. Data was collected from 100 respondents who had visited the restaurant. Data were analyzed using path analysis. The results show that price and customer satisfaction have a positive and significant influence on intention to revisit, satisfaction mediates the effect of price on intention to revisit. In conclusion, price and customer satisfaction are important factors in increasing intention to visit again. Restaurants need to pay attention to pricing strategies and increasing customer satisfaction to attract and retain customers
PENGARUH DESENTRALISASI FISKAL TERHADAP PERTUMBUHAN EKONOMI DAN TINGKAT KEMISKINAN DI PROVINSI SUMATERA BARAT
Get PDFThis research aims to analyze the impact of fiscal decentralization on economic growth and poverty levels in West Sumatra Province. Fiscal decentralization is a concept where the authority and responsibility in public financial management are transferred from the central government to local governments. West Sumatra Province was chosen as the study location because it is one of the provinces that significantly implements fiscal decentralization. This research method utilizes secondary data collected from the Central Statistics Agency (BPS) and related documents. Data analysis is conducted using panel regression methods over specific time periods. The research findings indicate that fiscal decentralization has a significant influence on economic growth in West Sumatra Province. Additionally, it was found that the poverty level is also influenced by fiscal decentralization, although its impact is not as pronounced as its influence on economic growth. These findings have important implications for government policies related to public financial management and poverty alleviation at the regional level. With a better understanding of the relationship between fiscal decentralization, economic growth, and poverty levels, it is hoped that more effective policies can be designed to improve the welfare of the population in West Sumatra Province and other regions
THE INFLUENCE OF MOTIVATION ON EMPLOYEE PERFORMANCE THROUGH COMPENSATION AS MEDIATION
Get PDFThis research investigates the relationship between employee motivation and performance at PT Karunia Gemilang, using an associative quantitative approach. The total sample used was 65 employees, representing all members of the company's population. Data analysis includes validity, reliability, simple linear regression, correlation coefficient analysis, and coefficient of determination. The results show that there is a strong and significant relationship between motivation and employee performance. The correlation coefficient of 0.768 indicates that motivation has a substantial influence on employee performance. Furthermore, the coefficient of determination of 59.0% indicates that most of the variability in employee performance can be explained by variability in their motivation. These findings emphasize the importance of effective motivation strategies in human resource management to optimize employee performance. This study highlights the important role of motivation in achieving organizational goals and increasing employee work effectiveness
STRATEGI MSDM DALAM PENINGKATAN PROFESIONALITAS GURU SMKN 1 PALOPO
Get PDFThis study investigates the efficacy of existing strategies in enhancing the professionalism of teachers at SMKN 1 Palopo. Utilizing a quantitative approach, the research involved a sample of 50 teachers. The analysis employed multiple linear regression to test hypotheses concerning the impact of three independent variables: training (X1), motivation (X2), and rewards (X3), on the dependent variable, professionalism (Y). The findings indicate that while training (X1) did not exhibit a significant direct effect, motivation (X2) demonstrated a positive and significant influence on professionalism. Moreover, rewards (X3) did not directly impact professionalism but showed a significant association with its enhancement. These results underscore the nuanced influences of training, motivation, and rewards on teacher professionalism, emphasizing the importance of tailored strategies in educational settings to foster continuous professional development among educators
TINJAUAN PUSTAKA: DAMPAK TEKNOLOGI INFORMASI DAN KOMUNIKASI (TIK) PADA PRAKTIK MANAJEMEN SUMBER DAYA MANUSIA DI ERA DIGITAL
Get PDFThis study examines the effects of Information and Communication Technology (ICT) on employee performance measurement and appraisal, focusing on how ICT can improve the accuracy and fairness of evaluations. The research methodology employed is a comprehensive literature review. Relevant articles published in Indonesian from 2019 to 2023 were retrieved from the GARUDA database. Keywords and phrases related to ICT and performance were used to search for abstracts or full-text journal articles. These were then reviewed and analyzed according to specific criteria. The results of the review of 15 journals over the past 5 years highlight 7 key points: 1) Enhanced Performance Monitoring through Real-Time Data, 2) Integration of Performance Management Systems with HR Functions, 3) Use of Artificial Intelligence for Personalized Feedback, 4) Streamlining of Evaluation Processes through Automation, 5) Adoption of Standardized Performance Metrics, 6) Employee Engagement through Interactive Feedback Mechanisms, 7) Secure Data Storage and Confidentiality
MINAT PENGGUNAAN CASHLESS PAYMENT SISTEM DOMPET DIGITAL PADA MAHASISWA DI PAPUA BARAT
Get PDFThis research examines the factors influencing the intention to use digital payment applications (cashless payments) among students in West Papua. Using the Unified Theory of Acceptance and Use of Technology (UTAUT) framework, this research analyzes the influence of self-efficacy, perceived risk, perceived usefulness, perceived ease of use, brand loyalty, and user attitudes on intentions to use cashless payment applications, as well as mediation potential user attitudes towards the influence of perceived usefulness and perceived ease of use. This research uses a questionnaire to apply a quantitative study of 342 West Papuan students. The analysis includes validity, reliability, and structural models. The research results show that self-efficacy and perceived risk do not significantly affect intention to use. In contrast, perceived usefulness, ease of use, brand loyalty, and user attitude have a significant effect. Besides that, user attitude can mediate the influence of perceived usefulness and ease of use on intention to use