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Pengaruh Pengaturan Kerja Fleksibel Terhadap Niat Untuk Berpindah yang Dimediasi oleh Keterikatan Karyawan pada Karyawan Generasi Z di Kabupaten Jombang
Get PDFCompanies today face challenges in retaining Generation Z employees, who have a strong preference for work flexibility. This study aims to analyze the influence of flexible work arrangements on turnover intention, with employee engagement as a mediating variable among Generation Z employees in Jombang Regency. This research employs a quantitative method using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach to examine the relationships between variables. Data were collected through a survey of 100 Generation Z respondents.
The results indicate that flexible work arrangements have a positive and significant impact on employee engagement while negatively affecting turnover intention. Furthermore, employee engagement also negatively influences turnover intention but has a negative mediating effect on the relationship between flexible work arrangements and turnover intention. Based on these findings, companies are
advised to implement systematic and structured flexible work policies. Companies can adopt flexible work arrangements gradually to ensure effectiveness without
disrupting operations, allowing employees to balance work responsibilities and personal life. To enhance employee engagement, companies need to foster an inclusive work culture, recognize employees' contributions, and offer career development programs. Thus, companies can reduce turnover intention. This study provides new insights into the importance of work flexibility in increasing employee
engagement and reducing turnover intention among Generation Z. The findings can serve as a foundation for companies in designing more adaptive human resource
policies in response to modern workforce dynamics.
Keywords: Flexible work arrangements, employee engagement, turnover intention
Pengaruh Motivasi, Kepuasan dan Lingkungan Kerja Terhadap Kinerja Karyawan Dengan Disiplin Kerja Sebagai Variabel Intervening pada Kampus Universidade Da Paz (Unpaz) Timor-Leste
Get PDFThis study aims to analyze the effect of motivation, satisfaction and work environment on employee performance, as well as the role of work discipline intervening variables in improving employee performance at Universidade de Paz (UNPAZ) Timor-Leste. This study uses a random sampling technique obtained 97 respondents of permanent employees at the Universidade da Paz campus, Timor-Leste. Data collection using a questionnaire that has been tested for validity and reliability. Approval was carried out with partial least square (PLS). The results of the analysis prove that: Work motivation has a significant positive effect on work discipline. Job satisfaction has no significant effect on work discipline. Work environment has a significant positive effect on work discipline. Work discipline has a significant positive effect on employee performance. Work motivation has a negative effect on employee performance. Job satisfaction and work environment have a negative effect on employee performance. Work discipline is unable to mediate the relationship between work motivation on employee performance. Work discipline is able to mediate the relationship between satisfaction and work environment on employee performance. Based on the significance value obtained, the variable that has the most influence on employee performance is the work environment variable.
Keywords: Motivation, Satisfaction, Environment, Discipline and Employee Performanc
Pengaruh Employee Experience terhadap Kinerja Karyawan dengan Mediasi Intensi Turnover dan Keterikatan Karyawan pada Karyawan Generasi Z Perusahaan Jasa dan Manufaktur di Jawa Timur
Get PDFThis Studies related to intention to quit in generation Z are significant to research because generation Z currently dominates the world of work. This research aims to test and analyze the significance of the influence of Employee Experience on Employee Performance by mediating Employee Engagement and Turnover Intentions of Generation Z employees in East Java Province Companies using the Purposive Sampling method on a sample of Generation Z employees in service and manufacturing companies aged 18 to 28 years old in 2024 with the minimum work period is 12 (twelve) months. Data analysis was carried out using Structural Equation Modeling (SEM) analysis, using Partial Least Squares (PLS) software. The findings reveal that Employee Experience not significantly effect Employee Performance. Additionally, Turnover Intentions And Employee Engagement plays a crucial mediating role in these relationships. These results indicate that the higher the experience of Generation Z employees, the lower their desire to leave the company. Conversely, Employee Experience has a positive effect on Employee Engagement, which means that good work experience increases employee presence in service and manufacturing companies in East Java. Although Employee Engagement does not have a direct effect on Employee Performance, Turnover Intention actually has a significant positive effect on Employee Performance. This shows that high intention to leave can motivate employees to leave a good record in the company. The managerial implications of the research results are also explained in this stud
Faktor-Faktor Yang Mempengaruhi Internet Financial Reporting (IFR) Pada Perusahaan Cyclicals dan Perusahaan Non Cyclicals Yang Terdaftar di Bursa Efek Indonesia (BEI).
Get PDFInternet Financial Reporting is an alternative media that can be used to carry out related activities between investors and companies more efficiently and effectively through the company's website. The purpose of this study is to analyze the effect of the level of Profitability, Liquidity, Company Size, Company Age, Leverage, and Public Share Ownership on Internet Financial Reporting. The sample in this study were 224 consumer cyclicals and non-cyclicals companies listed on the Indonesia Stock Exchange in 2024. Data analysis was carried out using multiple regression analysis with SPSS software. The results showed that the variables of Liquidity and Company Size have an effect on Internet Financial Reporting, and the variables of Profitability, Company Age, Leverage, and Public Share Ownership have no effect on Internet Financial Reporting. This indicates the need for special attention to the company's management strategy in addressing these factors to strengthen its competitive position and business sustainability. With a deeper understanding of the importance of Internet Financial Reporting, it can influence companies to improve their performance and face challenges that may arise in an ever-changing business environment.
Keyword: Internet Financial Reporting, Profitabilitas, Likuiditas, Ukuran Perusahaan, Umur Perusahaan, Leverage, Kepemilikan Saham Publi
Pengaruh Cash Flow, Growth Opportunity, Dividend Payment, Dan Investment Opportunity Set Terhadap Cash Holding
Get PDFCash holding is the amount of cash owned by a company at a certain time as a reserve to maintain liquidity stability. This study aims to analyze the effect of cash flow, growth opportunity, dividend payment, and investment opportunity set on cash holding in consumer non-cyclicals sector companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2021-2023 period. The data used in this study are secondary data in the form of financial reports taken from the IDX or www.idx.com and the company's website. The method used in this study is purposive sampling using multiple linear regression analysis and obtained 164 companies with a total sample of 253 data. The results of the study indicate that cash flow and growth opportunity have a significant effect on cash holding, while dividend payment and investment opportunity set do not have a significant effect on cash holding. These findings provide important insights into effective cash management strategies, which can help companies maintain financial stability and support business growth in the food and beverage industry. Thus, companies need to pay attention to cash flow and growth opportunities to improve the company's ability to manage cash holding
Penyusunan Laporan Keuangan Pada UMKM Jasa Laundry Berdasarkan SAK EMKM (Studi Kasus: Niza Laundry)
Get PDFThis study aims to analyze and evaluate the recording carried out at Niza Laundry which is useful for preparing financial reports based on SAK EMKM. This research focuses on preparing financial reports for Niza Laundry. The method used in the research uses a qualitative descriptive method by collecting data on businesses through interviews, observation and documentation. The research results obtained show that the recording carried out by the owner is not clear. So, the recording carried out can influence the process of preparing financial reports. The recording carried out when receiving an order is only limited to recording the customer's name and transaction date. In addition, electricity used in business is not separated from electricity used for personal use. Therefore, it is necessary to have clear and regular records that must be carried out by the Niza laundry owner. With the records carried out, it will be easy to prepare financial reports, so that from the financial reports the owner can maintain the condition of the company and can be used as a reference in making decisions.
Keywords: SAK EMKM, Recording, Financial Statement
Analisis Tingkat Pendidikan, Pelatihan Akuntansi dan Pemanfaatan Digitalisasi Terhadap Penggunaan Informasi Akuntansi pada Kualitas Laporan Keuangan UMKM di Kota Mojokerto
Get PDFThis study aims to analyze and determine the factors that influence the use of accounting information on the quality of MSMEs financial reporting. The factors used in this study are the level of education, accounting training, and use of digitalization. The research method used is quantitative research method with primary data obtained from questionnaire data which is measured using a Likert scale. The population in this study are assisted MSMEs in Mojokerto City which are under the auspices of the Department of Cooperatives, Small and Medium Enterprises, Industry and Trade of Mojokerto City. The sampling technique used was purposive sampling using a survey method, so that 70 samples were obtained. This researcher’s data was collected using a questionnaire which will then be analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) with WarpPLS 7.0 software. The results of this study state that accounting training and the use of digitalization have a positive effect on the use of accounting information on the quality of MSMEs financial reporting in Mojokerto City, whilethe level of education does not have a positive effect on the use of accounting information on the quality of MSMEs financial reporting in Mojokerto City
Pengaruh Pengunaan Chatbot Terhadap Kepuasaan Konsumen Dalam Belanja di Tokopedia Wilayah Surabaya dan Sidoarjo
Get PDFThe lack of studies on chatbots, especially seen from the role of anthropomorphism and customer technology involvement in the literature, is the background for this study. In addition, empirically, chatbot managers need to use aspects of anthropomorphism and user technology involvement to improve chatbot performance in increasing intentions to use chatbots and shopping intentions in e-commerce. The purpose of this research is to examine the factors that influence the intention to use chatbots and shopping intentions, especially the factors of usability, convenience, attitude and satisfaction as well as anthropomorphism and technology engagement. This study used a quantitative design through a survey, involving the Tokopedia e-commerce service in Indonesia. There were 150 customers selected through purposive sampling technique as respondents. Data analysis was carried out using a Structural Equation Model with a Partial Least Square approach. The findings of this study show that anthropomorphism and technology involvement have a positive effect on satisfaction and furthermore satisfaction has a positive effect on intention to use chatbots and intention to shop for e-commerce. This study contributes to confirming previous findings in the literature, and empirically provides guidance on how to enhance the role of anthropomorphism and technological engagement in improving chatbot performance.
Keywords: chatbot, e-commerce, intention, antropomorfisme, technology engegement, Theory Planned Bahavior, Indonesi
Analisis Faktor Internal Non Keuangan Dan Keuangan Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Sektor Consumer Non Cyclical Di Bursa Efek Indonesia
Get PDFFinancial reports are important information for users in making decisions so that the timeliness of financial reports is one of the important things. This research aims to determine the influence of independent commissioners, audit committees, profitability, solvency and company size on the timeliness of submitting financial reports for non-cyclical consumer sector companies listed on the Indonesian Stock Exchange. Variables consisting of independent commissioners, audit committees, profitability, solvency and company size are the factors studied in this research using the purposive sampling method. This research uses 348 samples during the 2019-2022 period. The data collection method used is the logistic regression analysis technique. The results of data analysis show that profitability, solvency and company size influence the timeliness of submitting financial reports. Independent commissioners and audit committees have no influence on the timeliness of submitting financial reports
Pengaruh Kesadaran Wajib Pajak dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Pelaku UMKM dengan Sanksi Pajak sebagai Variabel Moderasi
Get PDFTax is a contribution to the government that is charged by the state for a certain period of time to taxpayers which is required and must be paid by the taxpayer. Taxation is an important component in state management, especially with regard to the capitalization of all government expenditure, including expenditure for development. The government helps small, micro and medium enterprises (MSMEs) by providing financial support, training and greater market access. MSMEs can contribute to job creation, economic growth and local community development. MSMEs have an important role in the Indonesian economy because they are considered to be able to increase economic inclusion by providing job opportunities to individuals or groups who may find it difficult to find work in large companies. MSMEs are also considered an important economic driver. Based on this, this research is motivated by the level of reporting compliance or fulfillment of tax obligations by MSME taxpayers, especially MSMEs assisted by Tanggulangin District. This research aims to determine and analyze the influence of taxpayer awareness and tax rates on taxpayer compliance, moderated by tax sanctions. This research is quantitative research with primary data. Sampling was carried out using a random probability technique with a cluster sampling method, with a total of 100 MSME taxpayers. Research data was analyzed using Warp-PLS 8.0. The research results show that taxpayer awareness influences taxpayer compliance and is moderated by tax sanctions, while tax rates do not influence taxpayer compliance but are moderated by tax sanctions.
Keywords: Taxpayer compliance, taxpayer awareness, tax rates, tax sanctio