UPH Academic Journals (Universitas Pelita Harapan)
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THE INFLUENCE OF CEO EX-AUDITOR BACKGROUND, CEO EXPERT POWER, AND CEO OWNERSHIP POWER ON FINANCIAL STATEMENT READABILITY
Full text linkThis study examines the influence of three CEO characteristics—prior experience as an auditor (Ex-Auditor), expert power, and ownership power—on the readability of financial statements in the banking sector in Indonesia. The sample includes 42 banks listed on the Indonesia Stock Exchange (IDX), observed over four years from 2020 to 2023, resulting in 168 firm-year observations. Purposive sampling was used to select firms that disclosed relevant CEO information and published financial statements in English. Readability was assessed using the Gunning Fog Index, which was explicitly applied to the narrative disclosures in the notes and financial statements. Results from multiple linear regression analysis show that CEO Ex-Auditor experience and CEO Expert Power significantly and positively affect financial statement readability. In contrast, CEO Ownership Power does not exhibit a vital influence. These findings underscore the role of experience-based leadership in enhancing the clarity and transparency of corporate financial disclosures
PEMBERDAYAAN KETERAMPILAN DIGITAL DAN KREATIF DI SEKOLAH NON-PROFIT UNTUK MENDUKUNG INOVASI BERKELANJUTAN
Full text linkTransformasi industri berbasis digital menuntut penguatan literasi digital dan keterampilan kreatif di seluruh sektor pendidikan. Keterampilan dalam pembuatan website dan desain konten digital menjadi esensial untuk mendukung pembangunan industri yang inovatif dan berkelanjutan. Penelitian ini berbasis pada kegiatan Pengabdian kepada Masyarakat yang dilaksanakan di Sekolah Pendidikan Integral untuk Semua (PINUS), dengan tujuan meningkatkan keterampilan digital peserta didik melalui pelatihan berbasis WordPress dan Canva. Metode pelaksanaan melibatkan pelatihan berbasis proyek serta evaluasi melalui survei kepuasan peserta. Hasil penelitian menunjukkan adanya peningkatan kemampuan peserta dalam membangun situs web sederhana dan menghasilkan desain visual kreatif. Tingkat kepuasan peserta terhadap program tercatat sangat tinggi, dengan rata-rata skor 5 pada skala 1–5. Selain itu, peserta menunjukkan antusiasme dalam mengembangkan portofolio digital pribadi sebagai sarana personal branding untuk memperluas peluang ekonomi. Temuan ini mengindikasikan bahwa pendekatan praktis dalam literasi digital dapat menjadi strategi efektif dalam mendukung tujuan Sustainable Development Goal (SDG) 9, khususnya dalam memperkuat kapasitas inovasi dan keberlanjutan industri di masa depan
PENDIDIKAN KEWIRAUSAHAAN TERHADAP NIAT BERWIRAUSAHA DENGAN VARIABEL PERCEIVED FEASIBILITY DAN PERCEIVED DESIRABILITY SEBAGAI MEDIASI
Full text linkPenelitian ini bertujuan untuk menganalisis pengaruh pendidikan kewirausahaan terhadap niat berwirausaha, dengan perceived feasibility dan perceived desirability sebagai variabel mediasi. Dalam era ekonomi digital yang kompetitif, pendidikan kewirausahaan memainkan peran penting dalam mendorong generasi muda untuk menjadi wirausahawan. Namun, keberhasilan pendidikan ini tidak hanya ditentukan oleh peningkatan pengetahuan, tetapi juga oleh bagaimana peserta didik memandang kelayakan dan daya tarik dari kegiatan wirausaha. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis Partial Least Squares-Structural Equation Modeling (PLS-SEM) melalui SmartPLS 3 terhadap 140 responden yang telah mengikuti pendidikan kewirausahaan. Hasil penelitian menunjukkan bahwa pendidikan kewirausahaan berpengaruh positif secara langsung dan tidak langsung terhadap niat berwirausaha melalui perceived feasibility dan perceived desirability. Kedua variabel mediasi ini terbukti signifikan dalam memperkuat hubungan antara pendidikan dan niat berwirausaha. Penelitian ini memberikan kontribusi praktis bagi pengembangan kurikulum kewirausahaan agar lebih memperhatikan aspek persepsi psikologis dalam membentuk niat berwirausaha yang kuat
The Influence of Company Size, Institutional Ownership, and Profitability on Dividend Policy in Manufacturing Companies
Full text linkDividend policy is important thing for companies because it can be reference for investors in making decisions to invest. This research aims to examine the effect of firm size, instiutional ownership, and profitability on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. This research uses a quantitative approach with a sample size of 28 manufacturing companies. The data used consists of secondary data from companies annual financial statemens. The analysis used is multiple regression analysis with data processing using SPSS 27. The result show that firm size has no effect on the dividend policy, while institutional ownership and profitability have an effect on dividend policy
Analysis of the Influence of Information Quality, Quantity, and Credibility, as Well as Information Needs and Attitude Towards Information on Information Usefulness and Information Adoption in Enhancing Online Purchase Intention Among Generation Z Through EWOM
Full text linkConsumer purchase intention is a response that develops in a consumer after receiving stimulation from the product they see, in order to easily influence consumers, PIKARU products innovate through social media with interactive and dynamic content to make the spread of information, opinions, and recommendations faster. The purpose of this study is to ascertain how sociaI media's eIectronic word-of-mouth (e-wom) infIuences Generation Z's desire to buy Pikaru products online. The research sample for this quantitative study, which has 350 respondents overall, includes Gen Z residents in JABODETABEK who are between the ages of 18 and 24 and use Pikaru hair care. A questionnaire that used a Likert scale for measuring was used to collect data. The testing approach used in this study is StructuraI Equation ModeIing-PartiaI Least Square (SEM-PLS) analysis. The resuIts show that online purchasing intentions are highly infIuenced by the following variables: information quality, quantity, credibility, needs, attitude towards information usefulness, and adoption
Factors Influencing Customer Performance (Case study on tokopedia.com)
Full text linkThis research aims to test the influence of variables 1) AI assimilation with organizational and customer agility; 2) AI assimilation with customer relationship quality; 3) AI assimilation with customer experience; 4) Organization and customer agility with customer relationship quality; 5) Organization and customer agility with customer experience; 6) Customer experience with customer relationship quality; 7) Customer relationship quality with customer performance for Tokopedia customers in Jakarta, Bogor, Depok, Tangerang and Bekasi. This research uses a quantitative type of research with data collection tools in the form of questionnaires measured using a Likert scale. The data analysis method was carried out using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the help of SmartPLS version 4 software. Based on the results of data analysis, it shows that there is a significant correlation between AI assimilation and organizational and customer agility, AI assimilation with customer experience, organization and customer agility with customer relationship quality, organization and customer agility with customer experience, customer experience with customer relationship quality, and customer relationship quality with customer performance. And there is no correlation between AI assimilation and customer relationship quality
Sustainability in a Water Bottle: CSR and Buying Intention of Le Minerale
Full text linkThis study investigates the influence of Corporate Social Responsibility (CSR) on competitive advantage (CA) and buying intention (BI) in the bottled water industry, focusing on Le Minerale in Surabaya, Indonesia. CSR is examined across four dimensions: legal and ethical responsibility, philanthropic and community services, respect for environment, and respect for customers. Using a quantitative approach with purposive sampling, 100 valid responses were collected from consumers-dominantly aged 17-25 who worked in private companies who purchased Le Minerale and are aware of its CSR activities. Data was analyzed through validity, reliability, normality, and regression tests using SPSS. The results reveal that CSR has a significant and positive effect on competitive advantage, explaining 74.5% of its variance. Furthermore, competitive advantage significantly influences buying intention, accounting for 52.3% of its variance. These findings suggest that CSR initiatives not only strengthen Le Minerale’s market positioning but also foster consumer trust, which eventually enhances buying intention. However, practical factors such as price and accessibility also shape purchasing decisions. The study highlights CSR as a strategic driver of sustainable competitiveness in a low-involvement market like bottled water
The Improvement of The Web-Based Application “Sampahqu” to Enhance Data Management Efficiency at The Waste Bank
Full text linkSAMPAHQU as a waste collection company in Tangerang Selatan plays a crucial role in the circular economy. With the increasing number of customers and collaborating waste banks, the need for a waste deposit application that can be accessed by SampahQu, waste bank administrators, and customers has become evident. This application is intended to facilitate SampahQu in monitoring the volume and types of waste deposited, as well as the corresponding monetary transactions to be paid to customers or waste bank administrators. Additionally, customers and waste bank administrators can access information regarding the types and quantities of waste they have deposited, along with the earnings derived from these deposits. To address these requirements, a web-based waste deposit application has been developed, enabling access via mobile devices. Nonetheless, several issues have been identified during its implementation, such as the lack of a payment reporting feature to the waste bank and the absence of customer-specific reports grouped by waste bank. Consequently, this research focuses on the enhancement of the SampahQu application to improve its utility for waste banks and SampahQu customers
Balancing Life, Shaping Minds: How Work-Life Balance, Workplace Environment, and Personality Drive Employee Productivity through Job Satisfaction
Full text linkThis study examines the influence of work–life balance, workplace environment, and the Big Five personality traits on employee productivity, with job satisfaction serving as a mediating variable. Using a quantitative research design and survey method, data were collected from 50 employees of PT X through structured questionnaires and analyzed using multiple linear regression. The findings reveal that the workplace environment does not significantly affect employee productivity, either directly or indirectly. Work–life balance exerts a significant influence on productivity, both directly and indirectly, while the Big Five personality traits significantly affect productivity only indirectly. Job satisfaction, however, does not significantly mediate these relationships. Overall, the study concludes that work–life balance plays a crucial role in shaping employee satisfaction and productivity, while the workplace environment does not exert a meaningful influence. The Big Five personality traits predict productivity but not job satisfaction, and job satisfaction itself does not significantly determine productivity within the company
Ownership Structures and Firm Value: Does Firm Size Matter?
Full text linkThis study aims to empirically demonstrate the positive influence of managerial and institutional ownership on firm value. Furthermore, it aims to demonstrate the moderating role of firm size in strengthening this relationship. This study used a sample of mining companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This study successfully demonstrated that managerial and institutional ownership have a positive effect on firm value. However, the results failed to demonstrate the role of firm size in strengthening the positive influence of managerial and institutional ownership on firm value