Universal Business and Management Review
E-ISSN : 3062-7419 P-ISSN : 3062-7893 Universal Business and Management Review is a peer-reviewed scientific journal published by the Faculty of Economics and Business, Universitas Wahid Hasim (UNWAHAS), Semarang, Central Java, Indonesia. The journal publishes original research articles from lecturers, students, researchers, and practitioners in the fields of business and management. Universal Business and Management Review is published twice a year, in June and December. All submitted manuscripts undergo a rigorous peer-review process conducted by both internal and external editors and reviewers to ensure academic quality and scholarly contribution.
Faculty of Economics and Business, Universitas Wahid Hasyim
This article is published under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author(s) and the source are properly credited. https://creativecommons.org/licenses/by/4.0/
Analysis of the Influence of Work Environment and Work Competence on Employee Performance: The Mediating Role of Work Motivation
This study aims to analyze the effects of the work environment and work competence on employee performance, with work motivation as a mediating variable. This study uses a quantitative approach, with the sample size is 88 employees, determined by a sampling technique based on research criteria at the regional secretariat office of Central Java Province. The data analysis method used is path analysis to determine both direct and indirect effects among variables. The results of the study indicate that the work environment has a positive and significant effect on employee performance. Work competence also has a positive and significant effect on employee performance. Meanwhile, the mediation test results indicate that work motivation mediates the effect of the work environment on employee performance. However, work motivation does not mediate the effect of work competence on employee performance. This indicates that the influence of the work environment on employee performance can be strengthened by increased work motivation. In contrast, the effect of work competence on employee performance is more directly dominant, without going through a mediating variable. Thus, it can be concluded that the improvement of employee performance at the regional secretariat office of Central Java Province is influenced by the work environment and work competence, where work motivation acts as a mediating variable in the relationship between the work environment and employee performance, but not in the relationship between work competence and employee performance.
Work Environment; Work Competence; Work Motivation; Employee Performance; Path Analysis.
Copyright (c) 2026 Bela Safitri, Ratna Kusumawati (Author) https://creativecommons.org/licenses/by/4.0
Financial Literacy in Moderating Lifestyle and Money Attitudes to Adolescent Financial Management Behavior
This study aims to determine the role of financial literacy in moderating the relationship between lifestyles, money attitudes, and financial management behaviors of adolescents. The research method used is an empirical study by taking a sample of MA Miftahul Huda students as a research population. Data was collected through questionnaires that assessed financial literacy levels, lifestyles, money attitudes, and financial management behaviors. Data analysis was carried out using multiple regression techniques to determine the influence of these variables. The results of the study show that financial literacy plays an important role in moderating the relationship between lifestyle and money attitudes towards adolescents' financial management behavior. In particular, financial literacy increases adolescents' understanding of the importance of personal financial management, thereby encouraging them to adopt more thoughtful behaviors in managing money and managing lifestyles according to their financial needs.
Copyright (c) 2026 Ayu Kusumaningsih, Muhammad Ulin Nuha (Author) https://creativecommons.org/licenses/by/4.0
The Influence of Workload, Organizational Culture and Extrinsic Motivation on Employee Performance
This study aims to analyze the effect of workload, organizational culture, and extrinsic motivation on employee performance at PT Decalling Media Internusa. This research employed a quantitative method using a saturated sampling technique involving 52 employees. The data were analyzed using multiple linear regression and t-tests. The results indicate that workload, organizational culture, and extrinsic motivation each have a positive and significant effect on employee performance. Further findingdescribe these variables collectively explain 56.4% of the variation in employee performance.
Copyright (c) 2026 Muhamad Raffi Ferdian, Hasan (Author) https://creativecommons.org/licenses/by/4.0
The Effect of Perceived Usefulness, Trust, and Privacy Concern on Purchase Decisions through Voice Marketing in Food Delivery Services: Evidence from Semarang, Indonesia
The rapid advancement of artificial intelligence and natural language processing technologies has given rise to voice marketing as an emerging frontier in digital commerce, particularly within food delivery ecosystems. Despite the projected exponential growth of voice commerce globally, adoption rates in Indonesia remain disproportionately low, highlighting a critical research gap that demands empirical investigation. This study examines the simultaneous effects of perceived usefulness, trust, and privacy concern on purchase decisions through voice marketing among food delivery service users in Semarang, Indonesia—one of the country's fastest-growing metropolitan cities. Employing a quantitative explanatory design, data were collected via structured online questionnaires distributed to 386 respondents selected through purposive sampling. Multiple linear regression analysis using IBM SPSS Statistics version 27 was employed, complemented by validity, reliability, and classical assumption tests. Results demonstrate that perceived usefulness (β = 0.398; t = 12.546; p < 0.001), trust (β = 0.485; t = 15.299; p < 0.001), and privacy concern (β = 0.376; t = 11.856; p < 0.001) each exert a positive and statistically significant effect on purchase decisions. Collectively, the three variables account for 62.1% of the variance in purchase decisions (R² = 0.621; F = 208.814; p < 0.001). Trust emerges as the most dominant predictor, surpassing perceived usefulness—a finding that challenges the conventional hierarchy within the Technology Acceptance Model (TAM) and suggests the need for a trust-augmented TAM framework in voice commerce contexts. Notably, the positive effect of privacy concern reveals a privacy paradox phenomenon among Indonesian digital consumers, where perceived privacy risks do not inhibit—and may even reinforce—purchasing behavior through voice interfaces. These findings contribute to TAM literature, trust theory, and privacy concern scholarship, while offering evidence-based strategic implications for food delivery platforms, voice assistant developers, and digital policymakers operating in emerging markets. Keywords: voice marketing; perceived usefulness; trust; privacy concern; purchase decision; food delivery; Technology Acceptance Model; Indonesia
Keywords: voice marketing; perceived usefulness; trust; privacy concern; purchase decision; food delivery; Technology Acceptance Model; Indonesia
Copyright (c) 2026 Sofyan Muaziz (Author) https://creativecommons.org/licenses/by/4.0
Analysis of the Impact of Gamification, User Experience, and Service Quality on Customer Engagement Levels on The Indonesia E-Commerce Platform
This study aims to analyze the effect of gamification implementation, user experience (UX), and service quality on customer engagement on the Shopee e-commerce platform among teenagers. The increasing use of e-commerce platforms by the younger generation requires strategies that can build sustainable customer engagement through interactive features and superior service quality. This study uses a quantitative approach with a survey method, with a total of 94 respondents selected through purposive sampling. Data analysis was performed using multiple linear regression with the help of SPSS software. The results showed that gamification, UX, and service quality had a positive and significant effect on customer engagement. These findings indicate that game-based features, easy and enjoyable user experiences, and reliable and efficient services can simultaneously increase customer engagement on e-commerce platforms. This study provides practical implications for e-commerce players in designing interactive and high-quality strategies to maintain consumer loyalty, especially among the youth segment. The limitations of this study lie in the use of cross-sectional data and the limited scope of the sample, so the generalization of the research results still needs to be further examined.
customer engagement; e-commerce; gamification; service quality; user experience
Copyright (c) 2026 Saiful Bahri, Vio Ariawan (Author) https://creativecommons.org/licenses/by/4.0
The Influence of Intellectual Capital and Information Technology on Sustainable Competitive Advantage
This study aims to analyze the influence of intellectual capital and information technology on sustainable competitive advantage (SCA) at PT PLN (Persero) Distribution Central Java and the Special Region of Yogyakarta. Both variables are considered strategic factors in strengthening the company's competitiveness amid the challenges of digitalization and changes in the energy industry landscape. The method used was a quantitative approach, including multiple linear regression analysis, and data collection via questionnaires distributed to 83 active employees at PT PLN UID Jateng-DIY. The results of the study show that both partially and simultaneously, intellectual capital and information technology have a positive influence on sustainable competitive advantage. This reflects the importance of organizational knowledge management and the application of appropriate technology in supporting sustainable competitive advantage. The limitation of this study lies in the general scope of the respondents, which does not fully represent the specific role of information technology within the work units that directly manage it. Therefore, further studies are recommended to refine the segmentation of respondents, ensuring results that are more representative and in-depth.
Copyright (c) 2025 Ahmad Tohir, Mochamad Purnomo (Author) https://creativecommons.org/licenses/by/4.0
Analysis of Factors Influencing Online Purchasing Decisions for Fashion Products on Shopee
This study aims to analyze the factors that influence online purchasing decisions for fashion products on Shopee, a case study among the people of Semarang City. The factors examined in this study are price, product reviews, and promotions. The population of this study was the people of Semarang City who had purchased fashion products on Shopee. The sampling technique used purposive sampling, a sampling technique with certain criteria. The criteria used were people of Semarang City aged 17 years and over who had purchased fashion products on the Shopee marketplace. The determination of the number of samples refers to the Cochran formula of 97 respondents. The data collection method used a questionnaire, and data analysis used SPSS which included validity tests, reliability tests, classical assumption tests, multiple linear regression, and hypothesis tests. The results of this study indicate that the variables of price, product reviews, and promotions influence purchasing decisions. The better the consumer's perception of the price offered, the higher the purchasing decision, the better the product reviews, the higher the purchasing decision, and the higher the promotion, the higher the purchasing decision.
Copyright (c) 2025 Mita Hadi Wijayanti, Ayu Nurafni Octavia (Author) https://creativecommons.org/licenses/by/4.0
Analysis of Insurance Company Bankruptcy Predictions Listed on the Indonesian Stock Exchange from 2020 To 2023
This study examines the accuracy of bankruptcy prediction models applied to insurance companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The research aims to compare the predictive performance of the Altman Z-Score, Springate, and Zmijewski models in identifying potential financial distress. A quantitative approach is employed using secondary data derived from annual financial statements of insurance firms. The sample consists of eight companies selected through purposive sampling. Data analysis involves normality testing and non-parametric statistical analysis using the Kruskal–Wallis test, supported by accuracy level evaluation through Type I error analysis. The findings indicate a statistically significant difference in bankruptcy prediction results among the three models. The Zmijewski model demonstrates the highest predictive accuracy, followed by the Altman Z-Score and the Springate model. These results suggest that the Zmijewski model is more reliable for predicting bankruptcy risk in insurance companies during periods of economic uncertainty. This study contributes to financial distress literature by providing empirical evidence on the comparative effectiveness of bankruptcy prediction models and offers practical implications for investors, managers, and regulators in assessing corporate financial health.
Copyright (c) 2025 Eva Umiyatul Hidayah, Saiful Bahri (Author) https://creativecommons.org/licenses/by/4.0
Analysis of the Influence of Fear of Missing Out (FOMO) and Hedonism Lifestyle on Online Purchase Decisions Based on Impulsive Buying Behavior on Fast Fashion Products in Tiktok Social Media
This study aims to examine the influence of Fear of Missing Out (FOMO) and a Hedonistic Lifestyle on online purchasing decisions for fast-fashion products, both directly and indirectly through Impulsive Buying as an intervening variable on TikTok. This study employed a quantitative approach with descriptive analysis. The sampling technique used was purposive sampling. The survey was conducted among 76 students from the 2021 intake of the Faculty of Economics and Business at Wahid Hasyim University, Semarang. Data were analyzed using Path Analysis, Mediation (Sobel Test), and Partial t-Test using IBM SPSS (Statistical Package for the Social Sciences) Version 16. The results showed that: (1) Fear of Missing Out (FOMO) had a negative and significant effect on online purchasing decisions; (2) Hedonistic Lifestyle had a positive and significant effect on online purchasing decisions; (3) Fear of Missing Out (FOMO) had a positive and significant effect on online purchasing decisions through Impulsive Buying. (4) Hedonistic Lifestyle has a negative and significant influence on Online Purchasing Decisions through Impulsive Buying.
Copyright (c) 2025 Irfa Ma’rifah, Ratna Kusumawati (Author) https://creativecommons.org/licenses/by/4.0
The Effect of Work Stress and Work Motivation on the Employees Work Productivity
The objective of this study is to ascertain the impact of work stress and motivation on the productivity of employees at PT Jinlin Luggage Indonesia. Work productivity is a critical metric for evaluating employee performance, as it directly influences the realization of organizational objectives. It is widely accepted that elevated levels of work stress, coupled with diminished levels of job motivation, have the potential to diminish employee productivity. The present study employs a quantitative approach, using a survey method. The sampling technique employed is a census, where in the entire population of the Quality Control department, consisting of 45 employees, serves as the sample. The research instrument employed was a questionnaire that utilized a Likert scale. The data analysis technique employed is multiple linear regressions, with the assistance of SPSS software. The findings suggest that work-related stress exerts a substantial negative influence on work productivity, concurrently; work motivation exerts a substantial positive influence on work productivity in PT Jinlin Luggage Indonesia. These results underscore the pivotal role of company management in fostering stress resilience and enhancing work motivation, thereby maximizing employee productivity.
Copyright (c) 2025 M. Hafidz, Mokhamad Arwani (Author) https://creativecommons.org/licenses/by/4.0
The Influence of Financial Literacy and Financial Management on Financial Performance (Case Study on MSMEs in Semarang City)
This study aims to determine the influence of financial literacy and management on the financial performance of MSME owners in Semarang City. The population used in this study was sMSME owners in Semarang City, the sample size that can be processed is 100 respondents, with the sampling technique using the accidental sampling method.The data source used was primary data, with a questionnaire as the data collection method. The data analysis technique used was multiple linear regression analysis. The results of this study indicate that financial literacy has a positive and significant effect on financial performance, and financial management has a positive and significant effect on financial performance. The theoritical implication of this study is the better of financial knowledge and management of financial resources, the financial performance of MSMEs in Semarang City will improve.
Copyright (c) 2025 Raden Rachmiyantono Wachju Harjito (Author) https://creativecommons.org/licenses/by/4.0
The Nexus of Self-Efficacy and Career Planning on the Work Readiness of Fresh Graduates in Semarang City
This study aims to examine the influence of self-efficacy and career planning on the work readiness of fresh graduates in Semarang City. The type of research used is a quantitative research method. The population in this study consisted of fresh graduate students from the Faculty of Economics and Business, Universitas Wahid Hasyim, Indonesia, class of 2020, with a sample of 76 respondents. The sampling technique applied was non-probability sampling. Data were collected through questionnaires. The data analyzed using the IBM SPSS version 22 application with multiple linear regression analysis methods. The results of the partial test self-efficacy does not have a significant effect on student work readiness, while career planning has a positive and significant effect on student work readiness. This study concludes that self-efficacy and career planning simultaneously have a positive and significant effect on student work readiness.
Copyright (c) 2025 Eva Saputri, Mochamad Purnomo (Author) https://creativecommons.org/licenses/by/4.0
Can Brand Image, Price Perception, and Product Quality Improve Purchase Decisions? A Study of Students’ Perceptions
The rapid development of technology has made people need smartphones to carry out all their activities. Xiaomi is one of the 4th largest smartphone manufacturers in the world, but have not been successful and have not been able to maintain competition in terms of recognizing consumer needs and desires compared to similar companies. This study aims to determine the effect of brand image, price perception, and product quality on purchasing decisions for Xiaomi smartphones at the Faculty of Economics, Semarang University. The method used for data collection is a questionnaire with a Likert scale, with a total of 96 respondents. The type used a quantitative descriptive study. The sampling technique employs a non-probability sampling approach, specifically a purposive sampling method., The data analyzed using SPSS 26. The data analysis test used validity tests, reliability tests, multiple linear regression analysis, hypothesis testing through t-tests, F-tests, and coefficients of determination. The results show that the brand image variable does not have a significant effect on purchasing decisions. Furthermore, the price perception variable has a positive and significant effect on purchasing decisions. The study concludes that the product quality variable has a positive and significant effect on purchasing decisions.
Copyright (c) 2025 Maura Adriandini Bialista, Ayu Nurafni Octavia (Author) https://creativecommons.org/licenses/by/4.0
Does Leadership Style and Work Environment Influence Employee Performance? The Mediating Role of Job Satisfaction
Human resource strategic planning is needed to achieve better in a tight competition, included job satisfaction and employee performance. This study aims to analyze the influence of leadership style, work environment mediated by job satisfaction, on employee performance. This study uses a quantitative approach and uses primary data using a questionnaire. The population used in this study was 50 employees of Griya Anyam Jepara. Data analysis used quantitative methods with the help of SPSS 25. The results indicate that leadership style has a positive and significant effect on employee performance, and work environment has a positive and insignificant effect on employee performance. Through the path analysis, leadership style has a positive and significant effect on employee performance mediated by job satisfaction. Further findings indicate work environment has a positive and insignificant effect on employee performance mediated by job satisfaction. The study concludes that a good leadership style and work environment will influence employee satisfaction and have an impact on employee performance.
Copyright (c) 2025 Ni’matul A’inah, Ratna Kusumawati (Author) https://creativecommons.org/licenses/by/4.0
The Influence of Clarity of Budget Targets, Implementation of Accounting Systems, and Internal Control on Accountability of Village Fund Management
This study aims to determine the effect of budget target clarity, accounting system implementation, and internal control on village fund management accountability. This study uses a quantitative approach using primary data from Kragan District, Rembang Regency, Central Java, Indonesia. The sample used in the study was 80 village officials. The collection method was a questionnaire with a Likert scale measurement. The data analysis technique used was multiple linear regression with the help of SPSS software. The results indicate that budget target clarity, application of the accounting system, and internal control have a positive and significant effect on village fund management accountability. This study concludes that budget targets, implementation of accounting systems, and internal control have a positive contribution to the level of accountability in managing village funds.
accountability of village fund management
Copyright (c) 2025 Zian Addi Nana, Ernawati Budi Astuti, Hasan Velayati (Author) https://creativecommons.org/licenses/by/4.0
The Effect of Organizational Culture, Work Motivation, and Work Environment on Employee Commitment of KSP Dharma Prima Kita Yogyakarta
This study aims to examine whether there is an influence of organizational culture, work motivation, and work environment on employee commitment at KSP CU Dharma Prima Kita Yogyakarta. The population in this study were all employees at KSP CU Dharma Prime Kita Yogyakarta. The number of samples in this study were 73 respondents. The sampling technique used purposive sampling method. The research method used is quantitative with data sources in the form of primary data. The results of this study provide empirical evidence that partially the variables of Organizational Culture, Work Motivation, Work Environment have a positive and significant effect on Employee Commitment.
Work Environment and Employee Commitment
Copyright (c) 2025 Maria Magdalena Kurniawati, Didik Subiyanto https://creativecommons.org/licenses/by/4.0
Analysis of the Potential of the Existence of Pondok Pesantren (Islamic Boarding School) to Improve Community Welfare
This study aims to analyze the potential of the Girikesumo Islamic boarding school to improve the welfare of the surrounding community. Using a qualitative method with a descriptive approach and taking 4 different informants, namely the village head, the village head, and the community around the Girikesumo Islamic boarding school. This study uses S.O.A.R (Strengths, Opportunities, Appreciation, Result) analysis of the potential of the Islamic boarding school and improving the welfare of the community. The results of this study reveal that with the existence of the Islamic boarding school and its potential, and having around 2,000 students, congregations and visitors who are increasing it greatly affects the economy of the surrounding community and has an impact on the welfare of the community around the Girikesumo Islamic boarding school.
Copyright (c) 2024 Muhammad Haziq (Author) https://creativecommons.org/licenses/by/4.0
Amanah Sharing and Protection–Knowledge as a Strategy in Securing Organizational Knowledge
This study aims to identify and explore the mechanism of knowledge protection in organizations, as well as develop the concept of Amanah Sharing and Protection-Knowledge as a strategy to maintain strategic knowledge. The methods used include literature studies and analysis of various previous studies that discuss knowledge protection in knowledge-intensive business service (KIBS) companies operating in different sectors. The results of the study indicate that there are various approaches to knowledge protection, including formal and strategic protection, as well as the importance of a secure attitude from human resources in maintaining the confidentiality of knowledge. This study also contributes to organizational leaders to recruit individuals who have a secure nature and build an organizational culture that supports a religious attitude, so that strategic knowledge can be integrated well and remain secure in the long term. In addition, the results of this study provide input for policy makers regarding public policies that can help companies protect their competitive knowledge capital without hindering the interactions needed for innovation.
Copyright (c) 2024 Fadjar Setiyo Anggraeni (Author) https://creativecommons.org/licenses/by/4.0
The Influence of Digital Literacy, Social Media and E-Commerce Use on Students' Digital Entrepreneurial Intention
Digitalization has impacted various sectors, one of which is the world of entrepreneurship. Digitalization brings many positive things to the world of entrepreneurship, including forms of promotion, the creation of job opportunities, and increased productivity in social and economic terms. This study aims to determine the effect of digital literacy, social media, and the use of e-commerce on the digital entrepreneurship intention among students. The sampling method uses the probability sampling technique with the purposive sampling method using formula calculation. This study was conducted on 139 students of the 2020-2022 intake of the Management, Accounting, and Islamic Economics Department, Faculty of Economics and Business, Wahid Hasyim University, Semarang. Research data were obtained from questionnaires and analyzed using multiple linear regression. The results of the hypothesis test show that there is a significant influence between digital literacy, social media, and the use of e-commerce on students' digital entrepreneurship intention. In comparison, the remaining 27.8% is explained by other variables not included in the study.
Copyright (c) 2024 Siti Maesaroh, Ratna Kusumawati (Author) https://creativecommons.org/licenses/by/4.0
The Role of Compensatory Justice and Physical Work Environment in Influencing Employee Job Satisfaction
This study aims to determine the effect of compensation justice and physical work environment on the job satisfaction of employees of the Agriculture and Plantation Service of Central Java Province, Indonesia. This study uses a quantitative research approach. The population in this study amounted to 594 people and the sample studied was 86 respondents using a simple random sampling technique. The analysis tool uses statistical software with SPSS version 22. Data analysis uses multiple linear regression analysis. Partially, the compensation fairness variable has a significant effect on employee job satisfaction, as well as the physical work environment has a significant effect on employee job satisfaction. This shows that compensation fairness and physical work environment provide a positive contribution to employee job satisfaction. Further findings show that compensation fairness and physical work environment provide a high contribution to job satisfaction.
Copyright (c) 2024 Shinta Devi Sukowati, Saiful Bahri (Author) https://creativecommons.org/licenses/by/4.0
The Role of Women's Activities in Increasing Family Income
This research aims to find out the active role of women in increasingfamily income, what are the factors and their impacts. The research was conducted in several villages in Limbangan District, Kendal Regency. This research uses a qualitative descriptive method. Data collection was caried out through observation, namely by observing ongoing phenomena, interviews, namely direct dialogue with informants and complemented by data documentation. Based on the results of research that has been caried out, it shows that the role of women working in Limbangan District has a very positive and significant influence on family income. They then use the income they earn from working to increase their family income, such as: First, to increase their husband's income. Second, meet family needs. Third, some income is savedfor family needs, such as school fees, illness or other unexpected needs. It is hoped that the results of this research will be usefulfor scientific development on the theme of the active role of working women in helping to increase family income.
Copyright (c) 2024 Vira Ayu Silvidayana (Author) https://creativecommons.org/licenses/by/4.0
A New Direction toward Problem-Solving Creativity: Dynamic Capability, Organizational Culture as a Predictor, with Psychological Well-Being as Moderation
Creativity in problem solving is a very important requirement for individuals and organizations to deal with very complex life activities, especially those related to the development of digital technology. Problem solving creativity has emerged as an important concept to support individual success in an institution to solve work problems encountered. The new era of increasing problem-solving creativity is inseparable from the level of dynamic capabilities and the ongoing organizational culture. In addition, individual psychological well-being will be a factor that strengthens or weakens individual activities within the organization. Analyse the influence of dynamic capability and organizational culture on problem solving creativity, and at the same time explore the role of individual psychological well-being in the relationship between dynamic capability and organizational culture on problem solving creativity. This research is a quantitative study involving 150 police personal respondents in East Lampung. The collected data was processed using AMOS software and analysed using Structural Equation Modelling (SEM). It was found empirically, without involving the role of psychological well-being as a moderation, dynamic capability were not proven to influence problem-solving creativity. Meanwhile, by involving psychological well-being, dynamic capability have a positive and significant effect on problem-solving creativity. The next result is that organizational culture is proven to have a significant positive effect on problem solving creativity, both with moderation of psychological well-being and without moderation of psychological well-being. Psychological well-being is proven to strengthen the influence of dynamic capability and organizational culture on problem solving creativity. The results of this study expand knowledge about the factors that influence problem solving creativity, both factors that come from the organization and factors that come from individual psychology. The results of this research will certainly be an important source of input for police institutions, especially in East Lampung, in policies to improve the quality of personnel's problem solving creativity.
Copyright (c) 2024 Heti Patmawati, Syamsul Hadi, Didik Subiyanto (Author) https://creativecommons.org/licenses/by/4.0
Determinants of Accounting Fraud Propensity at PT. Sumber Pelita Utama
This study aims to examine the effect of accounting information systems, emotional intelligence, work ethics, and superiors' support on the tendency of accounting fraud at PT. Sumber Pelita Utama. The population in this study were employees of PT. Sumber Pelita Utama involved in using the budget, amounting to 41 people. As for the samples in this study are all of the population using the census method because the population is very small. The research was conducted in February 2021, the data were collected using a questionnaire, while the data analysis technique of this study was multiple linear regression analysis. The results of this study indicate that accounting information systems, emotional intelligence, work ethics, and superiors' support have a significant negative effect on the tendency of accounting fraud.
Copyright (c) 2024 Christina Santoso, Karsiat Karsiat (Author) https://creativecommons.org/licenses/by/4.0
A Review of Holding Company on Semarang Regional Government Owned Enterprise
The establishment of a holding company for regional government owned enterprises (BUMD) is one of the efforts that can be made to further improve the performance of regionally owned enterprises so that they can contribute more to regional original income. This research uses literature study, namely a series of activities related to methods of collecting library data, reading and taking notes, and managing research materials. In order to realize the objectives of establishing a BUMN Holding Company, in its implementation, it must be guided by the principles of Good Corporate Governance. Supervision (control) is required from all stake holders, especially the DPRD, both in the recruitment of the Board of Commissioners and the Board of Directors, as well as in carrying out the company's activities.
Copyright (c) 2024 Ahmad Malik, Ali Umar Dhani (Author) https://creativecommons.org/licenses/by/4.0
The Impact of Russian-Ukrainian War towards Abnormal Stock Return And Trading Volume Activity
This study aims to determine the impact of the events of the Russian and Ukrainian wars by looking at market reactions using 2 measurement variables, namely Abnormal Return and Trading Volume Activity. This study uses a quantitative approach with secondary data taken from the IDX and Yahoo Finance websites. The population in this study were energy sector companies that were listed on the Indonesian Stock Exchange before the events of the Russian and Ukrainian wars on February 24, 2022. Meanwhile, the sample used in this study were energy sector companies that met predetermined criteria totaling 34 companies. Data collection techniques in this study used literature and documentation. Meanwhile, data analysis techniques used paired sample t-test and Wilxocon signed rank t-test. The results of this study indicate that (1) There are significant differences in the Average Abnormal Return (AAR) of energy sector companies listed on the Indonesia Stock Exchange in the period before and after the Russian and Ukrainian wars. (2) There are significant differences in the Average Trading Volume Activity (ATVA) in energy sector companies listed on the Indonesia Stock Exchange in the period before and after the Russian and Ukrainian wars.
Impact of the Russian and Ukrainian Wars
Abnormal Return and Trading Volume Activity
Copyright (c) 2024 Andre Putra Pratama, Saiful Bahri (Author) https://creativecommons.org/licenses/by/4.0
The Influence of Digital Marketing on Repurchase Intention with Consumer Satisfaction as an Intervening Variable in Oh My Skin Products
This research aims to analyze the influence of digital marketing on repurchase interest through consumer satisfaction as an intervening variable for oh my skin products. The population in this research are consumers who have purchased Oh My Skin products more than once or repeatedly. The data collection method is by distributing questionnaires and taking samples using the Lemeshow formula, namely 96 respondents and rounded up to 100 respondents. Data processing uses a Structural Equation Modeling approach with the help of the SmartPLS 4.0 program. The research results show that Digital Marketing has a positive and significant effect on repurchase interest, digital marketing has a significant positive effect on consumer satisfaction, consumer satisfaction has a positive and significant effect on repurchase interest, Consumer Satisfaction Variable, can mediate between the Digital Marketing Variable and Repurchase Intention. Companies are expected to be able to increase product marketing through digital marketing because it has been proven to help increase customer satisfaction and repurchase interest.
Copyright (c) 2024 Najah Nur Syahirah, Ratna Kusumawati (Author) https://creativecommons.org/licenses/by/4.0