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ASSESSMENT OF FINANCIAL DISTRESS USING THE ZMIJEWSKI METHOD: EVIDENCE FROM INDONESIA’S HEALTH SOCIAL SECURITY FUND
No full textThis study analyses the financial condition of the National Health Insurance Program (JKN) in Indonesia, managed by BPJS Kesehatan, from 2020 to 2024 using the Zmijewski Method. Although membership coverage increased to 98.45% of the total population by 2024, the program showed fluctuating financial results, recording a surplus from 2020 to 2023 but expected to face a deficit in 2024 due to higher claims and operational costs. Zmijewski's method, which is applied through three financial ratios—Return on Assets (ROA), Debt-to-Asset Ratio (DAR), and Current Ratio (CR)—shows that although ROA continues to decline to a negative value in 2024, DAR has improved significantly, and CR indicates better liquidity. The X-Score value is consistently below zero, which means that BPJS Kesehatan is not in a state of financial distress. However, the movement of the X-Score close to zero indicates the potential for future vulnerabilities if a corrective strategy is not implemented.This study analyses the financial condition of the National Health Insurance Program (JKN) in Indonesia, managed by BPJS Kesehatan, from 2020 to 2024 using the Zmijewski Method. Although membership coverage increased to 98.45% of the total population by 2024, the program showed fluctuating financial results, recording a surplus from 2020 to 2023 but expected to face a deficit in 2024 due to higher claims and operational costs. Zmijewski's method, which is applied through three financial ratios—Return on Assets (ROA), Debt-to-Asset Ratio (DAR), and Current Ratio (CR)—shows that although ROA continues to decline to a negative value in 2024, DAR has improved significantly, and CR indicates better liquidity. The X-Score value is consistently below zero, which means that BPJS Kesehatan is not in a state of financial distress. However, the movement of the X-Score close to zero indicates the potential for future vulnerabilities if a corrective strategy is not implemented
ANALYSIS OF THE IMPACT OF THE E-LEARNING TRAINING PROGRAM ON EMPLOYEE PERFORMANCE AT THE GRESIK CUSTOMS AND EXCISE OFFICE
No full textProgram pelatihan e-learning yang diselenggarakan oleh Kantor Pengawasan dan Pelayanan Bea dan Cukai Gresik selama ini menerapkan evaluasi yang masih terbatas pada level 1 (kepuasan peserta) dan level 2 (peningkatan pengetahuan dan keterampilan) berdasarkan Model Evaluasi Donald Kirkpatrick. Sementara evaluasi level 3 (peningkatan kinerja pegawai) dan level 4 (peningkatan kinerja perusahaan) belum dilaksanakan secara komprehensif, sehingga efektivitas program pelatihan belum dapat dinilai secara menyeluruh. Penelitian ini bertujuan mengkaji implementasi program pelatihan e-learning di Kantor Pengawasan dan Pelayanan Bea dan Cukai Gresik dengan fokus pada evaluasi pasca pelatihan menggunakan pendekatan deskriptif kualitatif. Pengumpulan data dilakukan melalui wawancara terhadap 13 orang pegawai yang telah mengikuti program pelatihan e-learning pada semester 1 tahun 2024. Hasil penelitian menunjukkan bahwa program pelatihan e-learning memberikan dampak positif, meliputi perubahan signifikan dalam cara berpikir dan perilaku kerja pegawai, penerapan pengetahuan baru yang relevan dan keterampilan teknis dalam pekerjaan, peningkatan sikap positif pegawai terhadap pekerjaan, serta dukungan lingkungan dalam implementasi program pelatihan. Dampak positif tersebut tercermin dari peningkatan Nilai Kinerja Pegawai dibandingkan sebelum mengikuti program pelatihan e-learning.The e-learning training program conducted by the Gresik Customs and Excise Supervision and Service Office has implemented evaluations limited to level 1 (participant satisfaction) and level 2 (knowledge and skills improvement) based on Donald Kirkpatrick's Evaluation Model. Meanwhile, evaluations of level 3 (employee performance improvement) and level 4 (organizational performance improvement) have not been comprehensively implemented, making it impossible to assess the overall effectiveness of the training program. This research aims to examine the implementation of the e-learning training program at the Gresik Customs and Excise Supervision and Service Office, focusing on post-training evaluation using a qualitative descriptive approach. Data collection was conducted through interviews with 13 employees who participated in the e-learning training program in semester 1 of 2024. The results indicate that the e-learning training program has positive impacts, including significant changes in employees' thinking patterns and work behavior, application of relevant new knowledge and technical skills in their work, improved positive attitudes toward their jobs, and employees' ability to handle environmental responses to the training program implementation. These positive impacts are reflected in the improvement of Employee Performance Values compared to before participating in the e-learning training program
THE MEDIATING & MODERATING EFFECT OF WORK MOTIVATION IN THE RELATIONSHIP BETWEEN WORK ETHICS AND EMPLOYEE PERFORMANCE
No full textThis study aims to analyze the effect of work ethics on employee performance and the role of work motivation as a mediator and moderator in the relationship between the two. The population of this study were 170 employees of CV. ABC in the production department. The research sample was determined using the Slovin formula, so that 75 respondents were selected through random sampling technique. Data were collected using a questionnaire using a Likert scale, and data analysis was carried out with the help of SmartPLS 4.0. The results showed that work ethics & work motivation affect employee performance and work motivation is able to mediate & moderate the relationship between work ethics and employee performance. These findings support the Social Exchange theory (Blau, 2017), which explains that the reciprocal relationship between companies & employees can increase employee motivation and performance. This study provides recommendations for CV. ABC management to strengthen work ethics. In addition, companies need to increase employee motivation through rewards, incentives, and recognition to create a productive and harmonious work environment. Theoretically, this study expands the application of Social Exchange theory by revealing the dual role of work motivation as a mediator and moderator in the relationship between work ethics and employee performance, and strengthens empirical evidence of the relevance of work motivation theory in an organizational context.This research seeks to examine how work ethics influence employee performance, as well as the impact of work motivation in both mediating and moderating this relationship. The sample for this research consisted of 170 employees at CV. ABC within the production division. The selection of the research sample was conducted using the Slovin formula, resulting in 75 respondents chosen through a random sampling method. Data was gathered through a questionnaire employing a Likert scale, and the analysis was completed using SmartPLS 4.0. The findings indicated that both work ethics and work motivation have a significant effect on employee performance, and work motivation serves as a mediator and moderator in the connection between work ethics and performance. The study offers suggestions for CV. ABC's management to bolster work ethics. Furthermore, businesses should focus on elevating employee motivation through recognition, incentives, and rewards to foster a productive and cohesive workplace. From a theoretical standpoint, this research broadens the application of Social Exchange theory by illustrating the dual functionality of work motivation as both a mediator and moderator in the link between work ethics and employee performance, and also reinforces empirical data regarding the relevance of work motivation theory in organizational settings
CONTRIBUTION OF ADVERTISING AND SALES PROMOTION IN SHAPING CONSUMER PURCHASING DECISIONS AT RUBY SUPERMARKET CAKRANEGARA
No full textIn this study, the main problem raised in this study is whether advertising and sales promotion have a significant influence either simultaneously or partially on consumer purchasing decisions at Ruby Supermarket Cakranegara? In accordance with these problems, the purpose of this study is to determine the significance of the influence of advertising and sales promotion on consumer purchasing decisions at Ruby Supermarket Cakranegara both simultaneously and partially. The type of research used is quantitative research and uses a sample survey method in collecting data. The data collection tool used is a questionnaire, with the analysis tool used in accordance with the researcher's objectives is Multiple Linear Regression Analysis, which is then continued with the F test and t test at alpha 5%. In accordance with the objectives of the study, it was found that advertising and sales promotion variables have a significant influence on consumer purchasing decisions at Ruby Supermarket Cakranegara both simultaneously and partially. The significance criteria are known based on the F test and t test that have been carried out, where F count and t count have higher values than F table and t table. Based on the results of the t test. The suggestion that can be given according to the research results is that in order to increase sales, the policy that should be the main orientation of Ruby Supermarket Cakranegara is to improve the quality of advertisements that are less attractive to potential consumers so that they are more interested in making purchases
ARE PRICE FAIRNESS AND PRODUCT QUALITY IMPORTANT TO CONSUMERS OF ASIAN STREET FOOD?
No full textThe food and beverage industry in Indonesia continues to demonstrate robust revenue growth, particularly within the Asian street food segment especially Mixue, tea and ice cream an area that remains relatively underexplored in empirical research. This study aims to examine the effect of price fairness and product quality on repurchase intention, with perceived value and customer satisfaction serving as mediating variables. Data were collected using a purposive sampling method through an online questionnaire distributed via Google Forms, and further disseminated using a snowball sampling technique to increase respondent reach. A total of 192 valid responses were analyzed using Structural Equation Modeling (SEM) with SmartPLS 3.0. The findings reveal that both price fairness and product quality have a positive and significant impact on perceived value and repurchase intention. Furthermore, perceived value significantly influences customer satisfaction, which in turn also has a positive and significant effect on repurchase intention. These results underscore the critical role of perceived fairness and quality in shaping consumer behavior in the competitive street food market. The study provides valuable insights for food service operators and marketers seeking to enhance customer loyalty through pricing strategies and product excellence.The food and beverage industry in Indonesia continues to demonstrate robust revenue growth, particularly within the Asian street food segment especially Mixue, tea and ice cream an area that remains relatively underexplored in empirical research. This study aims to examine the effect of price fairness and product quality on repurchase intention, with perceived value and customer satisfaction serving as mediating variables. Data were collected using a purposive sampling method through an online questionnaire distributed via Google Forms, and further disseminated using a snowball sampling technique to increase respondent reach. A total of 192 valid responses were analyzed using Structural Equation Modeling (SEM) with SmartPLS 3.0. The findings reveal that both price fairness and product quality have a positive and significant impact on perceived value and repurchase intention. Furthermore, perceived value significantly influences customer satisfaction, which in turn also has a positive and significant effect on repurchase intention. These results underscore the critical role of perceived fairness and quality in shaping consumer behavior in the competitive street food market. The study provides valuable insights for food service operators and marketers seeking to enhance customer loyalty through pricing strategies and product excellence
FINANCIAL LITERACY AND STUDENTS' FINANCIAL BEHAVIOR: MODELING THE MEDIATING IMPACT OF PAYLATER PERCEPTIONS
No full textThe purpose of this study is to determine how students' financial literacy influences their financial behavior through their impact and perceptions in using paylater. This research is a quantitative research using data obtained through the distribution of questionnaires to be further analyzed using the Structural Equation Modeling (SEM) – Partial Least Square (PLS) statistical test. The analysis results show that financial literacy has a positive but insignificant effect on financial behavior. Meanwhile, financial literacy has a positive and significant effect on impact and perception. Furthermore, impact and perception are also found to have a positive and significant effect on financial behavior. Finally, the effect of financial literacy on financial behavior is demonstrated through the impact and perception of financial use.paylater has a positive but not significant relationship. This study provides a new perspective by introducing the impact and perception of paylater use as a mediating variable. Furthermore, the hypothesis testing results successfully identified the complexity of the relationship between financial literacy and financial behavior, with the analysis concluding a positive but insignificant effect. The implications of this study imply that financial literacy is a fundamental factor that shapes how individuals act towards financial decisions. The results showing that the impact and perception of paylater use have a positive and significant influence on financial behavior indicate that impact and perception can act as mediating variables, indicating that to change financial behavior, it is important to first focus on how individuals process information and form their views about finances.The purpose of this study is to determine how students' financial literacy influences their financial behavior through their impact and perceptions in using paylater. This research is a quantitative research using data obtained through the distribution of questionnaires to be further analyzed using the Structural Equation Modeling (SEM) – Partial Least Square (PLS) statistical test. The analysis results show that financial literacy has a positive but insignificant effect on financial behavior. Meanwhile, financial literacy has a positive and significant effect on impact and perception. Furthermore, impact and perception are also found to have a positive and significant effect on financial behavior. Finally, the effect of financial literacy on financial behavior is demonstrated through the impact and perception of financial use.paylater has a positive but not significant relationship. This study provides a new perspective by introducing the impact and perception of paylater use as a mediating variable. Furthermore, the hypothesis testing results successfully identified the complexity of the relationship between financial literacy and financial behavior, with the analysis concluding a positive but insignificant effect. The implications of this study imply that financial literacy is a fundamental factor that shapes how individuals act towards financial decisions. The results showing that the impact and perception of paylater use have a positive and significant influence on financial behavior indicate that impact and perception can act as mediating variables, indicating that to change financial behavior, it is important to first focus on how individuals process information and form their views about finances
PENGARUH E-LEADERSHIP DAN E-CULTURE TERHADAP PRODUKTIVITAS KERJA YANG DIMEDIASI OLEH WORK ENGAGEMENT
Full text linkDigital transformation requires organizations to adapt to technological developments so that their organizations can survive in the future. The aim of this research is to determine the impact of e-leadership and e-culture on work productivity through work engagement. The type of research used is associative research with a quantitative approach. The sampling technique uses simple random sampling technique. The samples in this research were employees in two technical implementation units under the Ministry of Law and Human Rights in the Bengkulu area, namely the Class IIB Bengkulu Women's Correctional Institution and the Class II Bengkulu Special Development Institution for Children. The total sample in this study was 120 employees. This research uses a questionnaire as the main method of data collection. The analysis method uses SEM-PLS. Based on research results, e-leadership has a positive and significant effect on work productivity with a t-value of 3.977 and a P-value of 0. E-leadership also has a positive and significant effect on work engagement with a t-value of 2.97 and P- value of 0.003. Furthermore, e-culture has a positive and significant effect on work productivity with a t-value of 2.326 and a P-value of 0.02. For the influence of e-culture on work engagement, the influence of work engagement on work productivity, the indirect influence of e-Leadership on work productivity through work engagement and the indirect influence of e-culture on work productivity through work engagement in this study were stated to not have a positive influence and significant.
Transformasi digital mengharuskan organisasi untuk beradaptasi dengan perkembangan teknologi agar organisasi mereka dapat bertahan di masa depan. Tujuan dari penelitian ini adalah untuk mengetahui dampak e-leadership dan e-culture terhadap produktivitas kerja melalui work engagement. Jenis penelitian yang digunakan adalah penelitian asosiatif dengan pendekatan kuantitatif. Teknik pengambilan sampel menggunakan teknik simple random sampling. Sampel dalam penelitian ini adalah para pegawai di dua unit pelaksana teknis yang berada dibawah Kementerian Hukum dan Hak Asasi Manusia di wilayah Bengkulu, yaitu Lembaga Permasyarakatan Perempuan Kelas IIB Bengkulu dan Lembaga Pembinaan Khusus Anak Kelas II Bengkulu. Total sampel pada penelitian ini sebanyak 120 orang pegawai. Penelitian ini menggunakan kuesioner sebagai metode utama pengumpulan data. Metode analisis menggunakan SEM-PLS. Berdasarkan hasil penelitian e-leadership berpengaruh positif dan signifikan terhadap produktivitas kerja dengan nilai t-value sebesar 3,977 dan P-value sebesar 0. E-leadership juga mempunyai pengaruh positif dan signifikan terhadap work engagement dengan t-value sebesar 2,97 dan P-value sebesar 0,003. Selanjutnya, e-culture berpengaruh positif dan signifikan terhadap produktivitas kerja dengan t-value sebesar 2,326 dan P-value sebesar 0,02. Untuk pengaruh e-culture terhadap work engagement, pengaruh work engagement terhadap produktivitas kerja, pengaruh tidak langsung e-Leadership terhadap produktivitas kerja melalui work engagement serta pengaruh tidak langsung e-culture terhadap produktivitas kerja melalui work engagement dalam penelitian ini dinyatakan tidak memiliki pengaruh yang positif dan signifikan
ANALISIS PERSON-JOB FIT TERHADAP KINERJA DI MEDIASI KOMITMEN ORGANISASI DAN PERILAKU KEWARGAAN ORGANISASI PADA KARYAWAN
No full textKinerja karyawan yang baik akan membawa dampak yang positif bagi perusahaan yang ditempatinya. Kinerja karyawan merupakan hasil kuantitas dan kualitas yang dicapai oleh seorang individu dalam melaksanakan tugasnya sesuai dengan tanggung jawab yang diberikan. Kinerja karyawan mengacu pada nilai, kualitas atau kuantitas pekerjaan yang disumbangkan oleh seorang karyawan, yaitu produktivitas seorang karyawan. Tujuan penelitian ini adalah untuk mengetahui pengaruh person-job fit, komitmen organisasi, dan perilaku kewargaan organisasi terhadap kinerja karyawan generasi Z perusahaan di Jawa Timur. Metode penelitian menggunakan metode kuantitatif. Teknik pengambilan data menggunakan survey. Instrumen yang digunakan berupa kuesioner. Penelitian ini dilakukan di karyawan generasi Z perusahaan di Jawa Timur dengan menggunakan metode kuantitatif. Penelitian ini melibatkan 127 karyawan dan data dianalisis dengan menggunakan SmartPLS. Peneliti menggunakan Partial Least Square Structural Equation Modelling (PLS-SEM). Hasil penelitian menunjukan tingkat person-job fit, komitmen organisasi, dan perilaku kinerja karyawan berpengaruh positif terhadap kinerja karyawan. Semakin tinggi tingkat person-job fit, semakin baik kinerja karyawan, semakin baik komitmen organisasi, semakin baik kinerja karyawan, semakin baik perilaku kewargaan organisasi, semakin baik juga kinerja karyawan. Sebagai saran dan hasil peneliti adalah perusahaan dapat mengimplementasikan program rencana-rencana pengembang person-job fit, komitmen organisasi, dan perilaku kewargaan organisasi dengan baik untuk menungkatkan kinerja karyawan.Kinerja karyawan yang baik akan membawa dampak yang positif bagi perusahaan yang ditempatinya. Kinerja karyawan merupakan hasil kuantitas dan kualitas yang dicapai oleh seorang individu dalam melaksanakan tugasnya sesuai dengan tanggung jawab yang diberikan. Kinerja karyawan mengacu pada nilai, kualitas atau kuantitas pekerjaan yang disumbangkan oleh seorang karyawan, yaitu produktivitas seorang karyawan. Tujuan penelitian ini adalah untuk mengetahui pengaruh person-job fit, komitmen organisasi, dan perilaku kewargaan organisasi terhadap kinerja karyawan generasi Z perusahaan di Jawa Timur. Metode penelitian menggunakan metode kuantitatif. Teknik pengambilan data menggunakan survey. Instrumen yang digunakan berupa kuesioner. Penelitian ini dilakukan di karyawan generasi Z perusahaan di Jawa Timur dengan menggunakan metode kuantitatif. Penelitian ini melibatkan 127 karyawan dan data dianalisis dengan menggunakan SmartPLS. Peneliti menggunakan Partial Least Square Structural Equation Modelling (PLS-SEM). Hasil penelitian menunjukan tingkat person-job fit, komitmen organisasi, dan perilaku kinerja karyawan berpengaruh positif terhadap kinerja karyawan. Semakin tinggi tingkat person-job fit, semakin baik kinerja karyawan, semakin baik komitmen organisasi, semakin baik kinerja karyawan, semakin baik perilaku kewargaan organisasi, semakin baik juga kinerja karyawan. Sebagai saran dan hasil peneliti adalah perusahaan dapat mengimplementasikan program rencana-rencana pengembang person-job fit, komitmen organisasi, dan perilaku kewargaan organisasi dengan baik untuk meningkatkan kinerja karyawan
THE EFFECT OF PRODUCT QUALITY AND PRICE ON LOYALTY OF TELKOMSEL PREPAID CARD USERS WITH CUSTOMER SATISFACTION AS A MEDIATING VARIABLE
No full textThis study aims to examine the Influence of Product Quality and Price on the Loyalty of Telkomsel Prepaid Card Users with Customer Satisfaction as a Mediating Variable. This research employs a quantitative method with a sample size of 101 respondents who are Telkomsel card users in Sungai Penuh City, calculated based on the Lemeshow formula. Data was collected using a questionnaire distributed online via Google Forms and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the study show that price has a positive effect on customer satisfaction. Price does not have an effect on consumer loyalty. Customer satisfaction has a positive effect on consumer loyalty. Product quality has a positive effect on customer satisfaction. Product quality does not have an effect on consumer loyalty. The study also proves that customer satisfaction does not mediate the relationship between price and consumer loyalty, but customer satisfaction does mediate the relationship between product quality and consumer loyalty.Penelitian ini bertujuan untuk menguji Pengaruh Kualitas Produk Dan Harga TerhadapLoyalitas Pengguna Kartu Prabayar Telkomsel Dengan Kepuasaan Pelanggan Sebagai Variabel Mediasi. Penelitian ini menggunakan metode kuantitatif dengan Jumlah sampel pada penelitian ini adalah 101 responden pengguna kartu telkomsel di kota sungai penuh, Dihitung berdasarkan rumus lemeshow. Teknik pengumpulan data menggunakan kuesioner yang dibagikan secara online melalui google form dan di analisis menggunakan partial least square structural equation modeling (PLS-SEM).Hasil penelitian ini menunjukan bahwa harga berpengaruh positif terhadap kepuasan pelanggan. Harga tidak memiliki pengaruh terhadap loyalitas konsumen.Kepuasan pelangan berpengaruh positif terhadap loyalitas konsumen. Kualitas produk berpengaruh positif terhadap kepuasan pelanggan.Kualitas produk tidak berpengaruh terhadap loyalitas konsumen. Penelitian ini juga membuktikan bahwa kepuasan pelanggan tidak mampu memediasi Harga terhadap loyalitas konsumen, dan kepuasan pelanggan mampu memediasi kualitas produk terhadap loyalitas konsumen.
Kata Kunci : Kualitas Produk, Harga, Loyalitas, dan Kepuasan Pelangga
THE EFFORTS TO IMPROVE FINANCIAL PERFORMANCE AND MANAGERIAL PERFORMANCE THROUGH PARTICIPATIVE BUDGETING AND BUDGETARY CONTROL
Full text linkThis study examines how participative budgeting and budget control can improve a company's financial and managerial performance. The research method used is quantitative confirmation with a variance-based approach. Questionnaires were distributed online to respondents involved in the budgeting process in order to collect data and facilitate their objective perception of the variables under study. There were 67 respondents who filled out the questionnaire completely and processed it validly. The data's validity and reliability are confirmed by meeting the necessary criteria for processing, including the loading factor, average variance extracted, composite reliability, and discriminant validity with a heterotrait-monotrait ratio. The study results have shown that adequate budget control and involvement of related parties in making budgets will increase discipline and a good understanding of budgets for managers so that they can significantly improve the company's managerial and financial performance.Penelitian ini mengkaji bagaimana penganggaran partisipatif dan pengendalian anggaran dapat meningkatkan kinerja keuangan dan manajerial perusahaan. Metode penelitian yang digunakan adalah konfirmasi kuantitatif dengan pendekatan variance based. Kuesioner disebarkan secara online kepada responden yang terlibat dalam proses penganggaran guna mengumpulkan data dan memudahkan persepsi obyektif mereka terhadap variabel yang diteliti. Responden yang mengisi kuesioner dengan lengkap dan mengolahnya secara valid berjumlah 67 responden. Validitas dan reliabilitas data dilakukan dan dipastikan dengan tujuan untuk memenuhi kriteria pemrosesan yang diperlukan, termasuk loading-factor, rata-rata varians yang diekstraksi, reliabilitas komposit, dan validitas diskriminan dengan rasio heterotrait-monotrait (HTMT). Hasil penelitian menunjukkan bahwa pengendalian anggaran yang memadai dan keterlibatan pihak-pihak terkait dalam pembuatan anggaran dapat meningkatkan kedisiplinan dan pemahaman anggaran yang baik bagi para manajer sehingga dapat meningkatkan kinerja manajerial dan keuangan perusahaan secara signifikan