Rumah Jurnal Institut Pesantren KH. Abdul Chalim
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The Influence of Perceived Convenience, Trust, and Advertising Appeal on Interest in Using Shopeepay on Accounting Students UPN "Veteran" Jawa Timur
Get PDFThe development of information technology encourages the rapid growth of Financial Technology (FinTech) services, including digital wallets such as ShopeePay. Ease of use, trust, and advertising appeal are the main factors that influence the adoption of this service, especially among students as Generation Z who are known to be adaptive to technology. ShopeePay is one of the popular digital wallets among students, especially accounting students at UPN "Veteran" Jawa Timur. This study aims to analyze the effect of perceived convenience, trust, and advertising attractiveness on interest in using ShopeePay. This research uses quantitative methods with Partial Least Squares (PLS) based Structural Equation Modeling (SEM) analysis techniques. Primary data was collected through an online questionnaire distributed to 78 Accounting students of the 2021 batch of UPN "Veteran" Jawa Timur. The data were analyzed using SmartPLS 4.0 software. The results showed that perceived convenience, trust, and advertising attractiveness had a positive and significant effect on interest in using ShopeePay among students
The Effect of Financial Literacy and Risk Perception on Pay Later Usage Decision by Gen Z
Get PDFThe purpose of this study is to examine how risk perception and financial literacy influence Generation Z's choice to adopt the Pay Later payment method in Cirebon City. Although Pay Later service is a Financial Technology (Fintech) innovation becoming increasingly popular among young people, it also contains financial hazards if used carelessly. In this study, 156 members of Generation Z who have utilized Pay Later services participated in a quantitative study using a Partial Least Square (PLS) approach. The research findings show that the decision to choose a Pay Later payment plan is positively and significantly influenced by risk perception and financial literacy. High risk perception encourages caution in financial decision-making, although good financial literacy makes people more selective in the use of this service. Combined, these two factors can explain the difference in the choice to use Pay Later. These results highlight the importance of improving risk transparency and financial education when using digital financial services, especially for younger people
The Effect of Workload and Work Environment on Employee Performance Through Work Stress as a Mediation Variable at PT Dharma Kyungshin Indonesia
Get PDFThe purpose of this study is to study how work environment and workload impact employee performance at PT Dharma Kyungshin Indonesia, with work stress as the main mediating variable. The background of this study deviates from the importance of employee performance to support the productivity and competitiveness of the company, especially in the motorized transportation sector, which produces high production pressure. This study was conducted with a quantitative approach and using descriptive methods. A total of 150 employees were used in this study as samples, a total population of 250 employees. Data analysis techniques used validity, reliability, classical assumptions, regression, and mediation tests. This study identified a significant impact of workload and work environment on work stress. Workload has a large negative impact on employee performance, but the work environment has a large positive effect. However, work stress has a large impact on performance. Work stress does not significantly communicate the relationship between workload and performance. The relationship between work environment and performance can be communicated significantly. In short, company management must pay attention to the distribution of workload and create a supportive work environment to manage work stress and develop employee performance. This study provides theoretical contributions to the development of personnel management and is a practical reference for companies in designing strategies to improve employee services
Analysis of the Influence of Digital-Based Internal Communication on Employee Job Satisfaction in the Digitalization Era
Get PDFIn the era of digitalization, internal communication based on digital platforms is very important to increase employee productivity. This study examines how digital communication affects work performance by considering communication ethics, accessibility of digital devices, and clarity of information. This study used a cross-sectional survey method using a quantitative approach with 150 respondents from the fields of technology, manufacturing, and law. Data analysis was carried out using SPSS using multiple linear regression. The results showed that digital communication had a positive and significant impact on work performance (R2 = 0.739; p < 0.001), clarity of information (M = 4.35), accessibility (M = 4.40), and engagement (M = 4.25) as the main factors. However, 32% of respondents experienced information overload, especially in the technology sector. This highlights the importance of flexible digital communication strategies, such as hybrid and notification-based approaches. This study contributes to the development of organizational communication strategies that are more effective and responsive to the challenges of the digital era
The Effect of the Quality of Financial Statements and Access to Financing on the Performance of MSMEs in Indonesia
Get PDFMicro, small, and medium enterprises (MSMEs) have a strategic role in the Indonesian economy, but still face obstacles in financial reporting and access to financing that have an impact on business performance. This research is important because the results of previous studies showed inconsistency and did not study many variables at the same time, especially in the Special Region of Yogyakarta. This study aims to analyze the influence of the quality of financial statements and access to financing on the performance of MSMEs in the Special Region of Yogyakarta. This study uses a quantitative approach through a survey of 150 MSME respondents in Yogyakarta, which was analyzed using multiple linear regression analysis with the help of SPSS. The results showed that the quality of financial statements and access to financing had a significant effect on the performance of MSMEs (p < 0.05). The value of the regression coefficient for the quality of financial statements was 0.393 and access to financing was 0.461. Simultaneously, the two variables explain the 50.2% variation in MSME performance (Adjusted R² = 0.502). Thus, it can be concluded that the quality of financial statements and access to financing significantly improve the performance of MSMEs in the Special Region of Yogyakarta
The Effectiveness of the Audit Committee in Reducing Tax Avoidance in Mining Companies in Indonesia with External Audit Quality as a Moderating Variable
Get PDFThis study aims to analyze the effect of the audit committee on tax avoidance practices and to examine the role of external audit quality as a moderating variable. The results show that the audit committee significantly reduces the level of tax avoidance. Companies with independent and competent audit committees tend to demonstrate better tax compliance. Furthermore, external audit quality is proven to strengthen the influence of the audit committee in suppressing tax avoidance practices. High-quality external auditors, particularly those from Big Four firms, are more effective in enhancing oversight and detecting potential financial report manipulation related to tax obligations. These findings highlight the importance of corporate governance and external supervision in promoting tax compliance
The Influence of Capital Structure, Company Size, and Financial Performance on the Company's Value (An Empirical Study on Companies in Various Industrial Sub-Sectors Listed on the Indonesia Stock Exchange (IDX) in 2021–2023)
No full textThe purpose of this study is to analyze the influence of capital structure, company size, and financial performance on the company's value. The research uses a quantitative approach. The data used is secondary data obtained through the IDX's official website, namely www.idx.co.id, in the form of company financial statements in various industry subsectors during 2021–2023. Of the 67 companies that became the population, as many as 25 companies were selected as samples using the purposive sampling method based on certain criteria. The results of the analysis show that the company's capital structure and size have a positive and significant impact on the company's value, while financial performance has a negative and significant impact on the company's value
The Influence of Self-Efficacy, Locus of Control, and Quality of Work Life on Employee Performance
Get PDFThis research tries to find out how self-efficacy, locus of control, and quality of work life impacts employee performance. The subjects of the study were the permanent employees of PT. Sampharindo Perdana located at Semarang. The sample size was determined through convenience sampling method which yielded 147 respondents. The research data was obtained through questionnaire surveys and analyzed with SPSS 22. The methodology employed were descriptive analysis, validity test, reliability test, determination test, F test, and T test. This study validates and concludes that self-efficacy and quality of work life have a significant positive impact on employee performance whereas locus of control does not significantly impact employee performance. The purpose of this study was to provide practical contributions while addressing the gap between theoretical perspectives and actual application concerning the psychological and environmental parameters affecting performance in a pharmaceutical company
The Relationship Between Financial Performance and Profitability: An ROA and EPS Approach in the Food and Beverage Industry
Get PDFThis study aims to identify factors influencing profitability in the food and beverage sector listed on the Indonesia Stock Exchange. The novelty of this research lies in the inclusion of sales growth as an independent variable. The study uses panel data from 22 companies over the 2020–2024 period, totaling 110 observations. Data analysis is conducted using panel regression and Ordinary Least Squares (OLS) methods. The OLS results show that liquidity, sales growth, efficiency, and firm size positively affect ROA, while working capital and leverage have negative effects. The panel model finds that only sales growth significantly affects ROA. For EPS, OLS shows working capital, efficiency, and size as significant, while panel regression finds working capital and efficiency positive, and inflation negative. Other variables are not significant. These findings suggest that managers should improve efficiency and scale, while investors should prioritize firms with strong assets and efficient operations to enhance profitability
The Effect of Trust and Service Quality on Loyalty with Satisfaction as a Mediation Variable: A Case Study on Deposit Customers of PT. BPR BKK Jepara (Perseroda)
No full textCustomers are an essential component as one of the elements of bank credibility. Customer loyalty can be used as an indicator to see the bank's ability to meet customer needs. This study aims to analyze efforts to increase customer loyalty through trust, service quality and satisfaction. The population in this study were deposit customers at PT BPR BKK Jepara (Perseroda). The sample in this study was 100 respondents. Sampling was taken using a purposive sampling technique with the following criteria: being a customer of the operational head office, aged over 17 years and being a customer for more than 1 year. Data analysis techniques used include: respondent description, variable description, instrument test and regression analysis test, and mediation test using the Sobel test. The results of the data analysis indicate that customer trust does not affect satisfaction, service quality has a significant positive effect on satisfaction, customer trust has a significant positive effect on loyalty, service quality has a significant positive effect on loyalty, satisfaction has a significant positive effect on loyalty. The results of the mediation test indicate that satisfaction does not mediate the effect of trust on loyalty. However, satisfaction mediates the effect of service quality on loyalty