Proceeding of The International Seminar on Business, Economics, Social Science and Technology (ISBEST)

Analysis of the Fluctuations of ASEAN Currencies Against the US Dollar

Nita Arbi Yogasworo — 2024-11-05

At the beginning of 2024, from January to April, there was a downward trend in the rupiah exchange rate against the United States dollar. This downward trend also occurred in various countries in ASEAN. This trend is of course influenced by several factors, both internal and external. This research aims to analyze the internal and external factors that cause this tendency. The data in this research is secondary data and comes from the International Monetary Fund (IMF) at CEIC. This research uses descriptive analytical-qualitative methods. The results of this research show that interest rates, inflation, and net exports in the short term do not have a significant effect on exchange rate movements. However, this depreciation factor trend is more influenced by global geopolitical problems and the size of a country's economy. Geopolitical issues and the size of the economy affect a country's balance of payments (BOP) and foreign exchange reserves, which in turn influence exchange rate movements. Researchers hope that this research can provide new information for the academic community and become material for consideration, suggestions, and input for government authorities who have internal decision-making authority regarding exchange rates.

Study of Financial Digitalization for the Sharia Economy

Indra Saputra — 2024-11-05

This research discusses the urgency or importance and potential that can be explored from the study of financial digitalization for the sharia economy. Digitalization of sharia economic finance is very important in the digital economic era as an effort to increase public awareness and participation in the sharia financial system, as well as increasing sharia economic growth in Indonesia, where information and communication technology has become the main means of developing the sharia economy. The urgency of studying financial digitalization for the sharia economy lies in the ability of digital technology to increase access to sharia finance and increase public awareness about the importance of the sharia financial system. This research also shows that digitizing Islamic economic finance can help increase financial inclusion, as well as increase people's ability to manage their finances effectively. The method used in this research is a qualitative method, where this research method is supported by secondary data sourced from scientific writings both from journals, digital literature, books and articles published by mass media related to the research topic discussed so that it can then explain what the answer is to the problem formulation in this research. This research shows that the study of financial digitalization for the sharia economy is very important to increase public awareness and participation in the sharia financial system, as well as increasing sharia economic growth in Indonesia

The Impact of Financial Ratios on Stock Prices of Healthcare Sector Companies Listed on the Indonesia Stock Exchange (IDX) in the 2020-2023 Period

Lintang Nareshwari Aji — 2024-11-05

In order to determine the impact that the Return On Asset (ROA), Current Ratio (CR), and Debt to Asset Ratio (DAR) have on the stock prices of health sector companies that are listed on the Indonesia Stock Exchange (IDX) between the years 2020 and 2023, this study will investigate the correlation between these three ratios. Secondary data are utilized in the research process. The approach of purposive sampling was utilized in order to identify ten businesses that met the requirements. The method of analysis that is utilized is called panel data regression, and it is realized through the utilization of the EViews 12 application. It has been determined that the fixed effect model (FEM) is the most effective model for panel data regression. In contrast to ROA, which did not have a significant relationship with stock price effects, the results showed that CR and DAR were marginally related to stock price influences (t test). It is also important to note that the three factors ROA, CR, and DAR all have an impact on stock prices simultaneously. With a value of 69.7%, the independent variable exerts a strong influence on the variable that is being studied. Due to the fact that these three factors are representative of the stock price of the company, the research was carried out with the intention of supporting investors in the process of decision-making and companies in the process of developing financial policies.

Sharia Economic Perspective on Paylater Online Shopping Features in the Millennial Generation

Afifah Afifah — 2024-11-05

In the current digital era, a new payment concept has emerged, namely Paylater. Paylater carries the concept of 'Buy now, pay later'. The Paylater feature is increasingly popular because it has entered the E-commerce (online shopping) market. The paylater feature is in demand by various groups, especially the millennial generation, because it makes it easier to shop online if you don't have money. However, the paylater feature also has a negative side that can build consumer behavior. This research analyzes and determines the sharia economic perspective on online shopping paylater features for the millennial generation. This research was conducted using qualitative and quantitative survey methods by analyzing respondents' answers to surveys distributed based on the respondents' experiences. The research results state that most of the millennial generation use the paylater feature to shop online. The millennial generation who tends to like shopping via E-commerce uses the paylater feature to make their lifestyle more consumptive and can develop a habit of borrowing. Paylater itself is said to be haram from a sharia economic perspective because it contains things that are prohibited in Islamic principles.

The Influencing Factors of Knowledge Hiding Among Employees in the Construction Industry: A Psychological Contract Perspective

Wei Lai — 2024-11-05

This study explores the factors influencing employee knowledge hiding in construction industry organizations. Utilizing quantitative methods, the research examines the impact of demographic factors, including gender, age, educational level, marital status, and duration of service, as well as psychological contract breaches on employee knowledge hiding. An independent samples t-test and multiple comparisons using the least significant difference (LSD) test were conducted to analyze the demographic factors. At the same time, a simple linear regression analysis was employed to assess the relationship between psychological contract breach and knowledge hiding. The results indicate that demographic factors significantly affect employee knowledge hiding, with females, older employees, those with lower educational levels, divorced or widowed individuals, and employees with longer service durations tending to hide knowledge more frequently. Furthermore, psychological contract breach is found to have a strong and positive relationship with employee knowledge hiding, suggesting that employees are more likely to engage in knowledge-hiding behaviors when they perceive a violation of their psychological contract. The findings have important managerial implications, emphasizing the need for tailored strategies to address knowledge hiding among different employee groups and maintaining a strong psychological contract with employees to foster a culture of knowledge sharing and innovation.

Development of Literacy and Digital Learning on Students' Learning Motivation at Madrasah Aliyah Negeri 2 Sukabumi

Endang Supriatna — 2024-11-05

This article aims to determine the development of literacy and digital learning on student learning motivation at Madrasah Aliyah Negeri 2 Sukabumi City. This type of research uses a qualitative method with a qualitative descriptive approach which focuses on collecting data and information from relevant sources using the interview method. Digital literacy is an individual's ability to use digital technology effectively in accessing, streaming, storing, producing and communicating using information online. Digital learning refers to the use of digital technology in the learning process, which involves the use of electronic devices and the internet to access and share knowledge. This article will review students' opinions regarding how the development of digital literacy and learning plays a role in increasing the accessibility, synchronization and effectiveness of learning in the current era. As well as its influence on student learning motivation. This research will also explore how increasing digital literacy and the use of digital learning can influence students' learning motivation, by considering factors such as ease of access to information, comfort in using technology, and the ability to learn more personally and appropriately. for individual needs. Thus, it is hoped that this article can provide insight into the importance of literacy and digital learning in the context of modern education, as well as how these two aspects can support increasing student learning motivation at Madrasah Aliyah Negeri 2 Sukabumi City.

The Internal Control Management of Chinese Real Estate Industry: A Case Study of Yinfeng Group, Shandong

Qi Feng — 2024-11-05

With the development of China's economy, the number of policy supports provided by SMEs to private enterprises has also increased yearly. Their status and contribution to the national economy cannot be ignored. However, most private enterprises lack an understanding of small and medium-sized enterprises (SMEs) or do not comprehend the internal control mechanisms necessary to formulate and implement an effective internal control management system. This lack of understanding is the main bottleneck preventing enterprises from becoming larger and stronger. Enhancing internal management is particularly beneficial for improving the risk-prevention capabilities of small and medium-sized private enterprises, thereby facilitating their growth. This paper analyzes the problems faced by small and medium-sized private enterprises, using the internal supervision of the internal control system of Yinfeng Group as a case study. Based on internal control's basic and practical meanings, the paper provides suggestions to improve internal control management.

Accountability Document as a Symbol of The Effectiveness of Local Government Financial Management

Elsa Nadiananda Ruwito — 2024-11-05

Preparing the Accountability Document (AD) is a process carried out by local governments to ensure transparency and accountability in financial management. The AD is used as a means to monitor and account for regional financial management that has been obtained every period. This document is made routinely every period and contains information files about the use of funds in an activity, as well as the results of budget absorption achieved in a period. This study aims to analyze how preparing AD exhibits the effectiveness of local government financial management. This research uses qualitative methodology with interview techniques. Data analysis techniques use qualitative analysis consisting of data reduction, data presentation, and conclusion drawing and verification. The results of this study concluded that AD plays an important role in ensuring that financial management is carried out transparently and accountably. This document allows local governments to monitor and supervise the use of funds received by each regional apparatus agency, as well as ensure that these funds are in accordance with government objectives and interests.

Correlation Among Plagiarsm, Grammatical, Artificial Intelgency, ChatGPT in Research Paper of Journal Open University of Asean and Indonesia

Yanto Sidik Pratiknyo — 2024-11-05

From the four variables, namely plagiarism, grammar, Artificial Intelligence (AI) consisting of ChatGPT and the journal publishing countries, namely Open University ASEAN and Indonesia, six hypotheses can be developed. The samples used were 40 research papers from two journals. However, the only one that has a correlation is a negative correlation between plagiarism and Artificial Intelligence (AI) detection. As plagiarism increases, Artificial Intelligence (AI) detection decreases. Conversely, when plagiarism decreases, Artificial Intelligence (AI) detection increases. This is a new problem that researchers in scientific writing must be faced.

Key Factors Influencing Leadership Effectiveness in Diverse Workplaces in Fuzhou City, Fujian Province, China

Yaosheng Chen — 2024-11-05

he cultural and economic landscape of Fuzhou City in Fujian Province, China, is rich and diverse. Management effectiveness and emotional intelligence in diverse workplaces in Fuzhou City, Fujian Province, China, have been the subject of related research. The significance of emotional intelligence in fostering a productive workplace is a hot topic, as it allows individuals to recognize, understand, and manage their own emotions and those of others (Kargeti, 2023). Additionally, leadership effectiveness is influenced by emotional intelligence dimensions such as self-awareness, self-regulation, motivation, empathy, and social skills (Tian, 2022). Therefore, this study aims to investigate the factors influencing Leadership Effectiveness based on 5 aspects: Demographic Factors, Emotional Intelligence, Cultural Diversity in Organization, Communication Strategies, and Leadership Styles. The quantitative method is applied. Descriptive statistics such as frequency, percent frequency, the arithmetic mean, and the standard deviation are used to analyze the data collected from questionnaires. Suitable Inferential Statistical Methods are used to test the hypothesis, particularly the Independent Samples t-test, the One-way ANOVA, and the Multiple linear Regression Analysis. The results obtained from the study indicate that differences in Marital Status, Age, Educational Level, Monthly Income, and Working Experiences generate differences in Leadership Effectiveness. Based on the Multiple Linear Regression Analysis, all aspects of Emotional Intelligence (Self-awareness, Self-regulation, Motivation, Empathy, and Social Skills), Cultural Diversity in Organization (Diversity, Equity, Inclusion, and Belonging), Communication Strategies (Awareness and Understanding, Communication Quality, Accessibility, and Employee Engagement), and Leadership Styles (Decision-making Leadership Styles, Everyday Leadership Styles, Beyond Everyday-work Leadership Styles, Values-based Leadership Styles) are found out to have a positive impact on Leadership Effectiveness.

Strategic Approaches to Municipal Bond Management in West Java’s Debt Management Unit

Septiana Dwiputrianti — 2024-11-05

The research on the "Debt Management Unit (DMU) Strategy in the Issuance of Municipal Bonds in West Java Province" addresses critical challenges local governments face in optimising financial resources for infrastructure development. This study is significant within the realm of Social Sciences, especially public policy, as it explores innovative financial strategies that could potentially reshape regional economic development. The background of this study stems from the suboptimal performance of the DMU in managing municipal bonds, a crucial tool for financing public infrastructure. The research aims to analyze the role of the DMU, identify key factors influencing its effectiveness, and propose strategic solutions to enhance its performance. Using a qualitative methodology, the study gathers data through interviews, observations, and document analysis, providing a comprehensive understanding of the DMU's operational challenges. The findings contribute both academically and practically by highlighting the importance of strategic management in public finance, particularly in a developing region like West Java. The proposed strategies, developed through SWOT analysis, offer actionable insights for policymakers to optimize debt management, thus ensuring sustainable infrastructure development. This research not only enriches the academic discourse on public financial management but also provides practical solutions for local governments facing similar challenges, making it a valuable contribution to both scholarly and applied fields.

The Urgency of Free Trade Agreements (FTA) and Digital Platforms for MSMEs in Realizing a Sustainable Digital Economy

Irsyad Khoiri — 2024-11-05

Free Trade Areas (FTAs) offer significant opportunities for Micro, Small and Medium Enterprises (MSMEs) by providing access to international markets without tariff barriers. However, MSMEs often face challenges such as limited understanding of FTA regulations and difficulties in accessing global markets. This article discusses the need to develop a global digital marketplace platform specifically designed for MSMEs with FTA integration to address these challenges. The study uses a qualitative approach, analyzing relevant journals and articles to identify the needs of MSMEs and how digital platforms can support them in maximizing the benefits of FTAs. The discussion aims to provide solutions to market access limitations and information barriers, contributing to the growth and innovation of MSMEs towards a more inclusive and sustainable digital economy.

Organizational Performance Improvement Strategies Through the Implementation of Balanced Scorecard at KPPN Jakarta VII

Efa Khafifa Hidayat — 2024-11-05

KPPN Jakarta VII is a vertical agency under the Regional Office of the Directorate General of Treasury of DKI Jakarta Province, Directorate General of Treasury, Ministry of Finance which has the task of carrying out the authority as the State General Treasurer, distributing financing at the expense of the budget, and administering budget receipts and expenditures through and from the state treasury based on statutory regulations. In carrying out the tasks and objectives of the organization, KPPN Jakarta VII carries out performance management based on a balanced scorecard. Balanced scorecard is a strategic management system that guides leaders and members of the organization to translate the vision, mission, and strategy of the organization into real measurable actions. Organizational performance is measured so that it can reflect the achievement of organizational goals. This is very important as part of the implementation of good governance. This paper provides an overview of the implementation of the balanced scorecard at KPPN Jakarta VII as a tool in managing organizational performance. The method used is descriptive qualitative with primary data in the form of performance improvement strategies and organizational performance achievements. As a result, the consistent and continuously improved implementation of the balanced scorecard results in an increased organizational performance score of KPPN Jakarta VII and encourages the creation of service innovations as a form of adaptive organization.

The Influence of New Media on Consumer Perception in China

Xianghui Kong — 2024-11-05

This study aims to analyze the impact of new media on consumer perceptions. The sample group comprised 400 respondents from internet platforms in Shandong, China. At the statistical significance level of 0.05, descriptive statistics such as frequency, percentage, mean, and standard deviation were employed to analyze data, as were inferential statistics such as Independent Samples t.test, One-way ANOVA, LSD, and Multiple Linear Regression. The study's results found that demographic factors such as gender, age, and occupation, in addition to "educational background, impact consumer perceptions. The emergence of new media, represented by Internet opinion leaders, Self-media, and Brand experience, influenced consumer perceptions.

The Influence of Leadership Behavior Assessments and Servant-Oriented Leadership on Employee Engagement

Siyu Cheng — 2024-11-05

Employee engagement is vital for organizational success, driving productivity, innovation, and resilience. Despite efforts to enhance engagement, challenges persist, particularly in adapting to remote and diverse workforces. This research evaluates the influence of leadership behavior assessments and servant-oriented leadership on employee engagement within Chinese organizations. The study also uses a quantitative research design based on questionnaires to explore how demographic factors impact engagement levels. Findings reveal that differences in occupation and Types of Job generate differences in Employee Engagement, emphasizing the need for tailored engagement strategies. Additionally, Leadership Behavior Assessments and Servant-oriented Leadership demonstrate significant positive impacts on Employee Engagement, underscoring the critical role of effective leadership in driving engagement and enhancing organizational performance. Integrating servant leadership principles into leadership development programs can foster a collaborative and productive work environment, ultimately contributing to organizational success.

The Impact of Village Fund Allocation on the Economy of Lhokseumawe City

Muhammad Ozan Syahtama — 2024-11-05

This study aims to investigate the impact of Village Fund allocation on the economy of Lhokseumawe City, Aceh Province, Indonesia. Using both quantitative and qualitative approaches, this research analyzes trends in Village Fund allocation over the past few years through secondary data, and conducts in-depth interviews with relevant stakeholders, such as local government officials, community leaders, and local entrepreneurs. The results of the study indicate that the Village Fund has made a significant contribution to local economic growth, including increasing people's purchasing power, creating new job opportunities, and stimulating investment in certain economic sectors. The Village Fund also promotes the development of basic infrastructure such as roads, irrigation systems, and healthcare facilities, which enhance accessibility and the quality of life for the community. However, this research also identifies challenges in the management and utilization of the Village Fund, such as issues of transparency, accountability, and the sustainability of fund usage. Policy recommendations are needed to improve the effectiveness of Village Fund allocation and ensure its benefits are equitably distributed among all residents of Lhokseumawe City.

The Effect of Working Capital and Operating Cost on the Profitability of PT Adhi Karya in 2021–2023

Dewi Amalia — 2024-11-05

Corporate financial management literature often mentions about the relationship between working capital and operational costs when it comes to profitability. These two should be well balanced to maintain the health of the firm’s finances since the large costs endured by a company will decrease the company’s profitability. Therefore, a company must have capital that at least meets the amount of operating costs in a company. This study aims to examine the effect of working capital and operating costs have on profitability in a company who has a struggle to manage effective working capital. Using quantitative methods, we found that working capital affects profitability, but operational costs surprisingly do not affect profitability

The Convergence of Artificial Intelligence and Digital Marketing

Muhammad Rif’an — 2024-11-05

Indonesia has witnessed significant growth in internet penetration, with over 212 million users connected online. This digital boom has been driven by e-commerce, which accounted for 52% of the country's gross merchandise value in 2024, reaching a staggering 1,155 trillion rupiah. To sustain this momentum, e commerce players are adopting digital marketing strategies. The integration of artificial intelligence and big data is being explored to enhance consumer services. This study examines the strategies for integrating artificial intelligence in digital marketing. Using a qualitative descriptive approach based on literature review, our research identifies three key strategies that manufacturers can employ to improve marketing services and provide a seamless shopping experience: (1) leveraging AI-based social media analysis tools; (2) optimizing Search Engine Optimization; and (3) utilizing AI-powered chatbots.

Assessment of Job Satisfaction

Mirnife L. Macopa-Guro — 2024-11-05

The research focused on assessing job satisfaction among contractual faculty members in higher education institutions, utilizing Herzberg's Two-Factor Theory as a framework. Contractual faculty members often hired temporarily, face unique challenges and conditions that can significantly impact their job satisfaction and overall engagement. Herzberg's theory distinguishes between motivators, intrinsic factors related to the job itself, and hygiene factors, which are irrelevant conditions surrounding the job. This study explores both factors to assess their effects on the job satisfaction of contractual faculty members.
Quantitative approach is applied to capture relevant results of contractual faculty members' job satisfaction. The survey measured various motivators, including intrinsic and extrinsic factors. Findings indicate that while improvements in hygiene factors like salary and job security are essential for reducing dissatisfaction, they alone are insufficient to foster high levels of job satisfaction. Motivators, such as opportunities for meaningful work and professional development, are crucial in enhancing overall job satisfaction. This research provides valuable insights for higher education administrators and policymakers aiming to improve contractual faculty members' working conditions and experiences. By addressing motivators and hygiene factors, institutions can establish a more motivating and supportive work environment, ultimately benefiting faculty and students.

Factors Influencing Generation Z Students in Banten Province to Use Sharia Mobile Banking in 2024

Athifa Faizatul Azkiya — 2024-11-05

Generation Z, born in the digital era, has become increasingly reliant on mobile banking services for financial transactions. This shift in consumer behavior towards digital transactions is accelerating in Indonesia, particularly in Banten Province, where Sharia Banks are expanding their market penetration. The adoption of Islamic Mobile Banking is influenced by perceived ease, convenience, and benefits. The ease of access and financial benefits obtained are determining factors for customers to use the service. This research aims to explore the factors affecting Generation Z students' interest and behavior in using Sharia mobile banking services at Islamic Banks in Banten Province in 2024. The study uses a quantitative research method, focusing on all Generation Z customers of Islamic Banks in Banten Province. The sample size is 100 people, providing a fairly representative sample. The research aims to provide a deeper understanding of consumer preferences in Islamic finance and contribute to the development of Islamic banking services that are more in line with the needs of students in the region.

Uncovering the Key Factors Behind the Decline in SAKIP Performance: A Case Study of BPS Kabupaten Bantul

Eka Dayana Putri — 2024-11-05

This study aims to analyze the causes behind the decline in the performance evaluation of the Government Performance Accountability System (SAKIP) at the Central Statistics Agency (BPS) of Bantul Regency in 2023. The research adopts a qualitative approach with data collection methods including interviews, observations, and documentation. Interviews were conducted with five informants who are employees of BPS Bantul Regency. The findings indicate that the decline in SAKIP performance evaluation is attributed to several key factors: changes in evaluation criteria according to the latest regulations, a lack of human resources (HR) knowledge regarding SAKIP implementation, low organizational commitment, suboptimal dissemination of SAKIP guidelines, minimal guidance from the Government Internal Supervisory Apparatus (APIP), and inadequate management of performance planning and reporting documents. The implications of these findings are expected to provide constructive recommendations and inputs for improving and enhancing SAKIP implementation at BPS Bantul Regency, thereby supporting the enhancement of accountability and performance in government agencies.

Raw Material Management Strategy in The Production Process of Tos-Tos Tortilla Chips (Case Study at PT Dua Kelinci)

Ahmad Ega Fatihul Husna — 2024-11-05

PT Dua Kelinci is a company based in Pati that operates in the food industry. The purpose of this study is to analyze the raw material management strategy in the production process within PT Dua Kelinci’s Tos-tos Tortilla Chips division. The focus of this study is the role of the production supervisor in managing raw materials and ensuring efficient processes. This study employed a qualitative descriptive method, utilizing primary data collected through interviews. The data was then analyzed through data reduction, data presentation, and conclusion drawing. The findings of the study indicate that PT Dua Kelinci implements its raw material management strategy by (1) following a production process in accordance with work guidelines that outline monthly food orders, (2) recording input and output materials for accurate tracking, and (3) sourcing materials based on the quantity and variety of food orders, ensuring timely procurement of required flavors. This approach ensures a smooth production process, helps maintain product quality, and fulfills customer demands. Efficient management of raw materials not only reduces the likelihood of production delays but also ensures operational stability and cost control. The study concludes that strategic raw material management is essential for sustaining production efficiency and product quality at PT Dua Kelinci.

The Use of Blockchain Technology in Improving the Reliability and Security of Accounting Information Systems: Impacts and Challenges

Alifia Jasmine Qolby — 2024-11-05

The use of blockchain technology in the context of Accounting Information Systems (SIA) has become an important topic in the academic and industry literature. By leveraging blockchain, the Triple Entry Accounting System application can improve information transparency and reliability while reducing fraud in business, improving audit efficiency, and improving data protection. This study aims to analyze the impacts and challenges associated with the implementation of blockchain technology in improving the reliability and security of accounting information systems. The research method used in this scientific paper is a type of qualitative method through the Systematic Literature Review (SLR) study. The results of this analysis show that the use of blockchain technology has a significant impact on the reliability and security of accounting information systems. Blockchain allows financial transactions to be recorded transparently, immutable, and trustworthy automatically through network consensus. However, there are several challenges that need to be addressed in implementing this technology, including scalability issues, high transaction fees, complex regulations, and a lack of understanding and awareness of blockchain technology among accounting practitioners. The reason for the choice of the title is that blockchain technology in Accounting Information Systems is not only relevant, interesting, and offers great opportunities, but also has the potential to make a significant contribution to the field of industry practice.

Literature Study: Accuracy of Fraud Triangle Theory Analysis in Identifying Financial Statement Fraud

Aprilia Chandra Pratiwi — 2024-11-05

The focus of this study is to identify what components are used in identifying fraud in financial statements using the perspective of fraud triangle theory and to find out whether the fraud triangle theory is accurate in detecting fraud in financial statements. This is important to do because there are still many cases of financial statement fraud and will have an impact on decision-making by stakeholders. This scientific work uses a qualitative approach. Data analysis uses literature study techniques. The results of the study show that factors that can detect financial statement fraud include Financial Stability, Financial Targets, Personal Financial Needs, External Pressure, Nature of Industry, Ineffective Monitoring, Auditor Change and Audit Committee. These factors have been proven to have an effect on the occurrence of financial statement fraud so that the Fraud Triangle theory is accurate in detecting financial statement fraud.

Analysis of Factors Affecting Food and Beverage Company Finances in the Period 2019-2023

Muhammad Fathir Faturahman Zulkifli — 2024-11-05

Several food and beverage sub-sector companies experienced a decline in profits caused by factors such as the decline in the rupiah exchange rate, declining consumer purchasing power and increasing business spending that exceeded revenue growth. Laboratory analysis is an important indication used in the process of evaluating a company's financial performance. This study aims to analyze the financial performance of food and beverage manufacturing companies listed on the Indonesia Stock Exchange between 2019 and 2023. The research method uses quantitative research. The purposive sampling method was used to collect a total of eighty samples from a particular organization for the purpose of conducting a survey. A technique known as multiple linear regression was used in the data analysis process. Based on the results of the study, there was no significant relationship between corporate social capital and financial performance. However, leverage has an impact on the company's overall financial output. Management should consider the amount of leverage when trying to improve the financial performance of the organization. If manufacturing companies in the food and beverage sub-sector are having difficulty with the availability of laboratories, leverage can be used as a method to improve financial performance. Further research is needed to investigate other aspects that have a major impact on the company's financial performance.

Analysis of Accounting Information System on the Operational Implementation of Sales of Services and Insurance Claims at PT Asuransi Jiwa Manulife Indonesia

Nabhilla Kusumawardhanie — 2024-11-05

This study was made with the aim of finding out the accounting information system in the operational implementation of service sales and insurance claims at PT Asuransi Jiwa Manulife Indonesia. The research method chosen is a type of qualitative research using an approach and described descriptively. The resource persons obtained from several parties were branch administration employees, one of the customers and branch leaders by collecting data through interviews and observations. The problems with PT Asuransi Jiwa Manulife Indonesia are that server services on the website often have errors when uploading documents so that they can hinder operations, too many applications are used so that they cannot be integrated properly, the understanding of insurance products in agents is still low, the recording of accounting information systems is manual so that it is prone to errors when entering report data, Many customers complained about the claim fund disbursement process which took a long time. Based on this problem, the author provides a solution for the company to collaborate with the IT team to create an application or website that becomes a unit so that it can be easily accessed by customers and all agents at PT Asuransi Jiwa Manulife Indonesia.

Analysis of the Implementation of PSAK Number 102 Concerning Murabahah Accounting (Problem Research at BMT Al-Hijrah KAN Jabung Malang)

Novelina Siagian — 2024-11-05

This study aims to determine how the accounting treatment of murabahah at BMT Al-Hijrah KAN Jabung Malang relates to recognition, measurement, provision, and disclosure. The goal is to improve professionalism and increase public confidence that the murabahah business application has met the established accounting standards. This study uses a direct question and answer method with parties who master the murabahah accounting application at BMT Al-Hijrah KAN Jabung Malang as informants to obtain important information. The results of the study indicate that the use of PSAK Number 102 at BMT Al-Hijrah KAN Jabung in terms of profit measurement is valid. However, in terms of presentation, recognition, and disclosure, PSAK 102 does not apply. In terms of presentation, there is no expected record of the purchase of goods by way of wakalah, and in terms of recognition, the existence of murabahah inheritance provisions is not recognized and there are no documents intended to disclose it.

Tax System Optimization: A Comparative Analysis Between Personal Income Tax and Corporate Income Tax in Indonesia

Novita Putri Afifah — 2024-11-05

This study adopts a qualitative approach to analyze the comparison between Personal Income Tax (PPh) and Corporate Income Tax (PPh Corporate) in Indonesia. Through literature studies and observations, this study explores the tariff structure, tax relief, and tax compliance level of the two tax systems. The economic implications of the implementation of Income Tax and Corporate Income Tax on economic growth, investment, and income distribution were also discussed. The findings show that tax reform, as stated in the Law on Harmonization of Tax Regulations (UU HPP), has a significant impact in improving the effectiveness and fairness of the tax system. The results of this study provide in-depth insights into the importance of appropriate tax policies to support inclusive and sustainable economic growth in Indonesia.

Analyzing the Financial Report Preparation Standards of SAK EMKM on Micro, Small, and Medium Enterprises (Case Study on Bengkel Mas Yok Blora)

Eka Agus Wijayanti — 2024-11-05

Accounting plays a crucial role in business, serving as the process of recording and reporting financial transactions, resulting in financial statements that help business owners understand profits, losses, assets, liabilities, and cash flows. This study aims to examine the application of SAK EMKM standards in financial reporting for Micro, Small, and Medium Enterprises (MSMEs), with a focus on Bengkel Mas Yok in Blora. The research adopts a qualitative approach, utilizing in-depth interviews with the business owner to gain insights into the application of SAK EMKM standards and the challenges faced. The findings indicate that the financial reports of Bengkel Mas Yok generally follow a standard format, but there is limited understanding of specific SAK EMKM requirements. As a result, the business primarily relies on external accountants or consultants for compliance. The financial reports prepared by Bengkel Mas Yok, including income statements, equity changes, and balance sheets, were evaluated for their alignment with SAK EMKM standards. The study concluded that the reports are reliable, informative, and consistent, meeting most of the SAK EMKM indicators. The application of these financial reports helps the business owner make more informed decisions, such as managing private withdrawals, identifying urgent equipment needs, and improving savings discipline. Moreover, the credibility of the financial reports enhances the business’s ability to secure loans. These findings align with previous research, demonstrating that SAK EMKM implementation supports better financial management and decision-making for MSMEs. The study highlights the importance of continuous financial literacy programs for MSME owners to improve financial reporting practices.

Analysis of the Application of Accounting Science to Family Life to Avoid Debt and Loans

Novi Tasari — 2024-11-05

In household life, it is required to manage household finances carefully, so that finances are controlled and avoid unwanted things such as debt and loans. The purpose of this study is to show how the application and role of accounting in the household consists of four aspects, namely budgeting, planning, recording and decision-making to prevent debt and online loans. The method in this study is descriptive analysis through a phenomenological paradigm. Data collection techniques through observation, interviews and documentation. The informants in this study were 10 housewives with a minimum diploma background in economics. The results of the study show that housewives carry out household financial planning by dividing the current needs that have been planned at the beginning of the month. The media used for financial records is a notebook or journal book that is written simply. Financial decision-making is carried out with the husband. The role of accounting in the household helps informants to plan household finances so that they can control household finances wisely.

Evaluation of Control Activities in the Inventory Purchasing System (Case Study at PT. GSI)

Aura Azzalea Andini — 2024-11-05

Purchasing inventory is a critical aspect of the production process in any company. PT GSI conducts purchasing from suppliers to meet its production needs. This research aims to evaluate the control activities of the inventory purchasing system implemented at PT GSI. Using a qualitative approach, interviews were conducted with relevant departments to gather data. The study evaluates the system based on the COSO framework, which revealed several inconsistencies. A significant finding is that there is no adequate separation of duties at PT GSI, with administrative and financial tasks often handled by the same staff. Additionally, there is a lack of access control to the system, as tasks are still performed manually without sufficient safeguards. The research suggests that improvements are needed in terms of task separation and system access control to align with COSO standards. Implementing these improvements would help PT GSI minimize risks such as fraud and operational inefficiencies. Moreover, operational control would be better facilitated, ensuring smoother processes without interruptions. This study emphasizes the importance of internal control systems, especially in purchasing operations, to prevent potential financial and reputational losses. Ensuring compliance with COSO and other industry standards would enhance the company's overall operational effectiveness.

Efforts to Develop Tourism Village Programs in an Effort to Improve Original Village Income in Gronjong Wariti Tourism Village, Mejono Village Plemahan District, Kediri Regency

Farindi Mifta Adelia — 2024-11-05

Gronjong Wariti is a village tourism that has the characteristic of providing a tourist village as an entertainment object for tourists. The development of Gronjog Wariti Tourism Village has been attempted to develop to face a number of obstacles, including the many informal tourism managers. This research method is descriptive qualitative. The subjects are the Head of Mejono Village, the Head of the Gronjong Wariti Tourism Village Management Board, community leaders and residents of Gronjong Wariti Tourism Village. Interviews and observations are used in data collection. In this study, data analysis was carried out by collecting data, reducing data and presenting data to draw conclusions. The findings of this study explain that efforts to develop Gronjong Wariti Tourism Village can be seen from the aspects of tourist objects and attractions, tourism infrastructure, tourism facilities, and management/infrastructure management, the community. In terms of tourist objects and destinations, the village government has coordinated with the people to clean and rearrange tourist objects so that they can be visited by tourists. In terms of tourism infrastructure, the management of Gronjong Wariti Tourism Village works together with the community to provide places of worship, parking lots, toilets, food stalls, souvenir shops, and others. In terms of tourism facilities, the management of Gronjong Wariti Tourism Village has collaborated with the community to provide home accommodation and transportation services for tourists. In terms of management/infrastructure, the village government has developed a regulatory system to manage and develop tourism villages. In terms of the village community, the village government has made socialization to the community and tourism managers.

Financial Performance Analysis of East Lombok District Government in Fiscal Year 2020-2022

Felly Feliza Fitri — 2024-11-05

East Lombok Regency is one of the regencies affected by the establishment of various policies from the central government, one of which is the restriction on the use of transfer funds which were previously the main source of funds for various local governments. This requires the East Lombok Regency Government to make optimal efforts to achieve independence to finance government and development activities. This study aims to analyze the financial performance of the East Lombok Regency Government as seen from the degree of independence, dependence, fiscal decentralization, and effectiveness of Regional Original Income. The data used is the realization of the East Lombok Regency Regional Revenue and Expenditure Budget for the 2020-2022 fiscal year. The study was conducted using a quantitative approach through calculations of several financial ratios, namely independence, dependence, fiscal decentralization, and effectiveness. The results show that the independence of the East Lombok Regency Government is still in the extremely low category which is supported by extremely high dependence on the central government and provincial government, as well as fiscal decentralization which is still in the less-than-ideal criteria. This is also indicated by the Regional Original Income as the main factor in supporting its independence, which has not been optimally realized.

The Influence of Labor Expenses on Current Year Profit of PT Bank Rakyat Indonesia Tbk 2003-2022

Fitri Rochmawati Kusumaningrum — 2024-11-05

This study aims to analyze the impact of Labor expenses on the annual net income of PT BRI (Bank Rakyat Indonesia, Tbk) from 2003 to 2022. Quantitative methods are the core of the scientific rigor of this study. Library and document-based methods are used to collect data. Financial statements serve as secondary sources of information. Data processing methods based on linear regression analysis are used to test the financial statements of PT BRI Tbk for 2003-2022 with a focus on labor cost and profit data. According to the findings of the study, PT BRI Tbk's current year profit is positively and significantly affected by Labor expenses. Based on the data provided, we can conclude that this is the case because t-count = 6.6072> t-table = 1.734 and 0.00 0.05 or sig 0.05 is statistically significant.

Effectiveness of Implementing Single Identity Number (SIN) Through NIK Becomes NPWP for Tax Compliance

Hapipi Indriani — 2024-11-05

The inadequate and ineffective tax administration system in Indonesia has a negative impact on taxpayer compliance in carrying out their tax obligations, such as the tax reporting process is often complicated and time-consuming, thus burdening taxpayers, especially those who run small or medium businesses. The implementation of the Single Identity Number (SIN) through the Population Identification Number (NIK) to the Taxpayer Identification Number (NPWP) in Indonesia starting on January 1, 2024, is a major step in efforts to improve tax compliance. This study was conducted to evaluate the impact of the implementation of SIN through NIK to NPWP on tax compliance as tax administration in Indonesia. This study uses a literature study approach which is a combination of previous research by collecting data from various sources such as scientific journals, news articles, and government regulations which will then find enormous potential in expanding the tax base in increasing taxpayer compliance to carry out tax obligations through the SIN system. The results obtained from this study indicate that the implementation of SIN through NIK to NPWP has a positive impact on increasing tax compliance in Indonesia, such as more effective and easier tax administration with the simplification of tax administration and increased tax revenue. However, despite having various positive impacts, there are several challenges that need to be considered to maximize the effectiveness of the integration, such as the need for socialization and education to the community throughout Indonesia, the need for readiness in terms of information technology infrastructure to support the integration in a sustainable manner, and the need for certainty of good protection of taxpayers' personal data. So, it can be concluded that implementing the integration of NIK and NPWP through the SIN system can have impressive results in improving tax compliance in Indonesia.

The Impact of Accounting Information System Implementation on the Quality of Financial Report Results of the Department of Education, Youth and Sports of Buleleng Regency

Kadek Deny Setiawan — 2024-11-05

The Quality of Regional Government Financial Reports is an assessment related to the level of conformity of reporting in regional financial management for each budget period. The quality of Regional Government Financial Reports can be seen from the opinion submitted by the Financial Supervisory Agency as the party that examines and assesses the Regional Government Financial Reports. This study aims to test the influence of the Regional Financial Accounting System and human resource competence on the quality of Regional Government Financial Reports. This study includes quantitative research. The sample in this study were employees at the Education, Youth, and Sports Office according to the criteria. The results of this study are that the Regional Financial Accounting System affects the quality of Regional Government Financial Reports.

Implementation of Compensation Management at PT Parkland World Indonesia Jepara

Merliana Widya Kharisma Ningrum — 2024-11-05

This research aims to examine the implementation of compensation management that has been carried out by the company in the F1 PT PWI Jepara building. This research's main objective is to explore and assess how the implementation of compensation management is done in the company. The method used in this research is a qualitative descriptive method with interview techniques. Several employees at the F1 PT PWI Jepara building were the main informants taken by the author from different departments. The research results show that the compensation provided is not in line with employee expectations; the workload given to employees is not commensurate with the compensation received; work environment that influences employee work productivity; and there are no studies to measure employee satisfaction with compensation in the F1 PT PWI Jepara building. The implication is that to restore employee enthusiasm, the company must determine strategic steps, reduce workload, provide a sense of security and comfort in the work environment, and conduct an evaluation of employee job satisfaction in the PT PWI Jepara F1 building.

Financial Performance Analysis of PT. Sewindo Consultans for the Years 2021-2022

Nurkholis Nurkholis — 2024-11-05

This research aims to analyze the financial performance of PT. Sewindo Consultans for the years 2021-2022. The research method used is descriptive research with a quantitative approach. The data used in the research are the financial data from the income statement and balance sheet. Secondary data was used in this research. Financial ratio analysis was used as the method of data analysis. The research findings indicate that: Liquidity ratios, which measure the company's ability to meet its short-term obligations through the current ratio and quick ratio, are in a "poor" condition. Solvency ratios, which measure the extent to which the company's assets are financed by debt through the debt to assets ratio and debt to equity ratio, are in a "poor" condition. Activity ratios, which measure how effectively the company utilizes its assets through the fixed assets turnover ratio, are in a "poor" condition, while the total assets turnover ratio is in a "good" condition. Profitability ratios, which measure the company's ability to generate profit through the return on investment and return on equity indicators, are in a "poor" condition. In general, the results of the liquidity, solvency, activity, and profitability ratio analysis of PT. Sewindo Consultans' financial performance for 2021-2022, as seen from various indicators used, show that almost all of them are below industry standards, indicating that the company is in a "poor" condition.

Effectiveness of Internal Control of Financial Reporting (PIPK) on Inventory Management at BPS Pasuruan Regency

Mega Ainu Sofa — 2024-11-05

Inventory is one of the important and liquid assets in an organization, including at BPS Pasuruan Regency. Effectively managed inventory can maintain smooth operations, minimize the risk of deviations, and help the organization achieve its goals. The flow of inventory management includes the process of receiving, storing, issuing, and controlling. Internal financial reporting control (PIPK) is the key to ensuring that inventory management has been running effectively and accountably. This study aims to analyze the effectiveness of the implementation of PIPK on inventory management at BPS Pasuruan Regency. The study was conducted using a qualitative approach with a case study method. Data were collected through interviews with inventory managers, direct observation, and documentation. The results of the study indicate that PIPK at BPS Pasuruan Regency has been implemented quite well. The implementation of PIPK has had a positive impact on inventory management at BPS Pasuruan Regency, such as increasing accountability, efficiency, and effectiveness in inventory management.

Digital Advanced Financial Accounting Learning Analysis

Riza Meri Pujiandriani — 2024-11-05

Advanced Financial Accounting learning is classified as a learning whose material is quite dense and complicated because there is a calculation of accounting financial data and requires a deeper understanding. Therefore, in learning Advanced Financial Accounting, it is not only necessary to have material delivered from within the classroom, but also to deepen the material from various other sources or applications supported by digital technology. This study aims to find out whether the use of digital technology in advanced financial accounting learning can increase the effectiveness of student learning. The method used in this study is a qualitative descriptive method with data collection techniques using questionnaires and interviews. The research involved 8th semester Open University students from UPBJJ-UT Semarang (Salut Cempaka Pati), Faculty of Economics, Accounting Study Program who took the Advanced Financial Accounting course with the name of Accounting 8 class as many as 29 students and 1 lecturer in the Advanced Financial Accounting course. The results of this study show that the use of digital technology can increase the effectiveness of student learning which can be seen from several aspects such as the frequent use of digital technology, the growth of learning motivation from students in learning Advanced Financial Accounting, the ease of using digital technology, and increasing student understanding in the development of Advanced Financial Accounting materials.

Comparison of Disclosure Levels of GRI Standards on Companies Listed on the IDX (Case Study Energy and Financial Sector)

Reynaldi Alif Fadillah — 2024-11-05

Sustainability Reports are a hot topic among investors, company management and other stakeholders. With the mandatory sustainability reporting by OJK, the need for Sustainability Reports increases. This research aims to determine the level of disclosure of GRI Standards in Sustainability Reports in companies in the energy sector and financial sector of the Indonesia Stock Exchange. The content analysis method was used in this research to assess the content of sustainability reports from 53 selected companies on the Indonesia Stock Exchange for the 2022 period. The results of the analysis revealed that the level of disclosure of GRI Standards in energy sector companies was higher than in financial sector companies. Apart from that, in this research it is also known that the industry in which the company operates also influences the topics most frequently disclosed in the Sustainability Report.

The Effect of Turnover and E-SPTPD Services on Restaurant Taxpayer Compliance with Taxpayer Awareness as a Moderating Variable (Case Study on Restaurant Taxpayers in Sidoarjo Regency)

Rizky Harvian Yusuf — 2024-11-05

The Covid-19 pandemic that has occurred over the past four years has had an impact on several aspects, one of which is tax revenue. More specifically, restaurant tax revenue in Sidoarjo Regency also decreased during the period 2020 to 2022. This study examines the influence of turnover, and e-SPTPD services, on the level of taxpayer compliance with tax awareness as a moderation variable. The data used in this study is primary data through the purposive sampling method on certain criteria. The research population is restaurant taxpayers in Sidoarjo Regency. Data collection uses a questionnaire that is distributed door-to-door to the respondents. Based on the results of the path coefficient test, the results of the hypothesis test, namely turnover, and e-SPTPD services have a positive effect on taxpayer compliance. Meanwhile, tax awareness cannot strengthen the influence of turnover, as well as e-SPTPD services on taxpayer compliance. This research can be an evaluation of government policies on tax compliance which has implications for optimizing tax revenue, especially in restaurant businesses in Sidoarjo Regency. Namely by considering turnover, and e-SPTPD services.

Application of Android-Based Applications to Make It Easier to Record Micro Business Finances (Quuena Store Case Study)

Visi Aprilia — 2024-11-05

The current development of information and communication technology has many benefits for human life, not only in the social but cultural, educational and economic fields. One use in the economic sector is in the financial services sector, namely the existence of a digital financial recording system in the form of an Android-based application. Financial recording is the process of recording transactions for a period, where this recording report will be used to make decisions and monitor the business being carried out.This research was conducted on MSMEs in Singajaya Village, the object of this research is business actors engaged in products and services, namely "Queena Store" which is located at Jl. CITRA No.12 Block XX Singajaya Village, this research is based on the problem where financial recording at the Queena Store still uses a manual system because the business owner does not understand technology. The purpose of this research is to help business actors implement a new accounting bookkeeping system and analyze its use in using the Android-based financial recording application, namely Akuntansiku, so that the recording process can be easier, faster and have accurate results. Tags research method is descriptive qualitative, which aims to provide a systematic understanding based on facts as it is about how to implement financial records based on the Android-based Akuntansiku application at the Queena Store.

The Influence of Audit Opinions and BPK Audit Findings on Performance North Sumatra High Prosecutor's Office

Vivi Hardiyanti Sakinah Damanik — 2024-11-05

Accountability and transparency of financial management of government agencies are the main focus, especially in the context of the role of the Audit Board of Indonesia (BPK) as a supervisor and examiner of state finances. This study analyzes the influence of BPK audit opinions and findings on the performance of the North Sumatra High Prosecutor's Office in managing state finances. This descriptive qualitative study uses primary data collected directly from the North Sumatra High Prosecutor's Office through interviews and observations. The focus of the study is the role of BPK in improving the performance of the North Sumatra High Prosecutor's Office. The results of the study indicate that BPK audit opinions and findings have a positive influence on the performance of the North Sumatra High Prosecutor's Office. This study is expected to contribute to understanding the relationship between audit opinions, BPK findings, and the performance of the North Sumatra High Prosecutor's Office.

Machiavellian Relationship Model, Love of Money, Religiosity and Tax Evasion: Multi-Group Analysis Based on Gender

Uun Sunarsih — 2024-11-06

This study aims to test whether there is an influence of Machiavellian, love of money, and religiosity on tax evasion with gender as a moderating variable. The method in this study is quantitative explanatory type with a correlational approach. The data used is primary data by distributing questionnaires to taxpayers throughout Indonesia using purposive sampling and using the Issac and Michael formula so that 350 respondents were obtained. The analysis technique uses the Partial Least Square Multi-Group Analysis technique (PLS-MGA). The results of the study prove that, first, Machiavellian influences tax evasion, the higher the Machiavellian attitude, the greater the likelihood of tax evasion; Second, love of money influences tax evasion, the higher a person's love of money, tax evasion is considered reasonable. Third, religiosity has no effect. The high or low level of a person's religiosity has not been able to suppress tax evasion. Fourth, Machiavellian influences tax evasion moderated by gender. Machiavellian owned by the male gender is greater than that of the female gender. Love of money owned by men does not affect tax evasion, but becomes a motivation to pursue a career while love of money affects embezzlement moderated by female gender because women have very high needs compared to men. Religiosity affects tax evasion moderated by gender. This means that the higher the level of religiosity of a person, both men and women, are able to suppress tax evasion and people who are more religious tend to be more against tax evasion.

Analysis Of The Realization of Non-Tax State Revenue at The Directorate General of Workforce Placement Development and Expansion of Employment Opportunities, Ministry of Manpower

Muhammad Ahsan Triadmaja — 2024-11-12

The Ministry of Manpower, through the Directorate General of Workforce Placement Development and Expansion of Employment Opportunities, has the task and function of managing Non-Tax State Revenues as The Non-Tax State Revenue Management Agency. This research aims to analyze the realization of Non-Tax State Revenue sourced from The Compensation Fund for The Use of Foreign Workforce at the Directorate General of Workforce Placement Development and Expansion of Employment Opportunities for the fiscal year 2019 to 2023. This study used a descriptive qualitative method. The results of the research show that the realization of Non-Tax State Revenue sourced from The Compensation Fund for The Use of Foreign Workforce at the Directorate General of Workforce Placement Development and Expansion of Employment Opportunities for fiscal year 2019 to 2023 will experience fluctuations that cannot be separated from the number of foreign workers working in Indonesia. Management of Non-Tax State Revenue sourced from The Compensation Fund for The Use of Foreign Workforce has not been implemented optimally due to several internal and external factors. Factors that influence the realization of Non-Tax State Revenue sourced from The Compensation Fund for The Use of Foreign Workforce are government regulations and policies, the COVID-19 pandemic, the number of regional regulations regarding regional levies, and the dollar exchange rate against the rupiah.

Comparative Analysis Between Sharia Pawnshops and Conventional Pawnshops in The Economic Empowerment of Indonesian Communities

Nindya Ismi Rahmadanti — 2024-11-12

Sharia Pawnshops and Conventional Pawnshops are two financial entities that play an important role in strengthening the empowerment of Indonesian society. For years, they have been offering credit services with the aim of improving people's financial situations. However, the two institutions operate using different principles and methodologies. The aim of this scientific work is to analyze and then determine which one is more empowering to the community, between conventional pawnshops and sharia pawnshops. This research is included in qualitative research, with data sources containing all material that can be used as a guideline for research emphasis, namely the comparison between sharia pawnshops and conventional pawnshops in empowering Indonesian society. Sharia pawnshops play a bigger and more effective role in empowering the community, especially by providing financial products based on Islamic sharia principles. Sharia pawnshops prohibit all types of interest and focus on contract terms, honesty and security required in buying and selling transactions based on Islamic law.

FACTORS INFLUENCING FINANCIAL INVESTMENT OF CHINESE MIDDLE-INCOME FAMILIES, KUNMING, YUNNAN

Jie Zhao — 2024-11-13

This study aims to examine the relationship between demographic characteristics and various financial investment products and explore risk preferences' influence on financial investment decisions among middle-income families in Kunming. Data were collected through a survey of 400 financial investors. The statistics used to analyze the data were descriptive statistics, including frequencies, means, and standard deviations, and inferential statistics, including the independent sample t-test, one-way ANOVA, LSD, and multiple linear regression. The findings indicate that the age difference, total household assets, household debt types, and household debt expense significantly affect financial investment decisions differently. At the same time, gender and educational background do not have significantly different effects. Risk preference significantly influences the choice of financial investments, with risk-averse investors negatively influencing all investment types. In contrast, risk-seeking and risk-neutral investors exhibit positive influences. This study provides contemporary insights into how the post-pandemic era has reshaped financial decision-making processes, offering interpretations of risk preferences and financial investment recommendations for investors in Kunming.

The Influence of Corporate Social Responsibility, Workplace Spirituality, and Positive Emotion on the Peripheral Performance of Employees

Wei Li — 2024-11-13

Modern enterprises compete separately from talent competition. Employees are a crucial part of the corporate talent pool, and their key role in the rapid development of enterprises cannot be underestimated. Therefore, this study aims to explore evaluating corporate social responsibility (CSR) from the employee perspective to reflect employees' subjective feelings about their company and better understand their changing needs. This study's core variables include Corporate Social Responsibility, Workplace Spirituality, Positive Emotion, and Peripheral Performance of Employees. The Quantitative Method is introduced in this study. Descriptive statistics such as frequency, percent frequency, mean, and standard deviation are introduced. Various inferential statistical methods are used to test the hypothesis, particularly the Independent Samples t-test, the One-way ANOVA, and the Multiple Linear Regression analysis. The results obtained from the study indicate that differences in Occupation and Working Position generate differences in Employee Peripheral Performance. Based on the multiple linear regression analysis, all aspects of corporate social responsibility (CSR) and workplace spirituality positively impact employee peripheral performance. For Positive Emotion, the Simple Linear Regression Analysis reveals that it positively impacts Employee Peripheral Performance. All independent factors except demographic factors positively impacted employee peripheral performance under the multiple linear regression analysis.

The Influence of Elderly-Friendly Public Spaces and Stakeholder Perspective on The Quality of Life in Urban Micro-Districts of Fuzhou City, Fujian Province, China

Lifan Zheng — 2024-11-13

Fuzhou City, located in China's Fujian Province, exemplifies the demographic transformation underway. The city's elderly population is growing, with individuals aged 60 and above constituting 16.76% of its municipal population. This demographic shift, coupled with increasing urbanization, underscores the urgent need to enhance public spaces to serve the requirements of elderly individuals better. This study, therefore, aims to investigate the influence of elderly-friendly public space and stakeholder perspective on the quality of life in urban micro-districts of Fuzhou City, Fujian Province. The quantitative method based on questionnaires is applied. Descriptive statistics such as frequency, percent frequency, arithmetic mean, and standard deviation are introduced. Various inferential statistical methods are used to test the hypothesis, particularly the Independent Samples t-test, the One-way ANOVA, and the Multiple Linear Regression analysis. The results obtained from the study indicate that differences in Gender, Marital Status, Duration of Residence, Living Arrangement, Type of Housing, and Mobility Limitation generate differences in Quality of Life in urban micro-districts of Fuzhou City, Fujian Province. Differences in Elderly Utilization Patterns generate differences in Quality of Life in urban micro-districts of Fuzhou City, Fujian Province. Differences in Stakeholder Involvement in Public Space generate differences in Quality of Life in urban micro-districts of Fuzhou City, Fujian Province. The results obtained from the Multiple Linear Regression Analyses show that there are significant positive impacts of all aspects of Public Space Characteristics (Accessibility, Safety Measures, and Types of Amenities) on Quality of Life in urban micro-districts of Fuzhou City, Fujian Province.

Characteristics of Job Satisfaction for Employees of SMEs in Shan Dong, China

Yuxuan Sun — 2024-11-13

With the rise of domestic innovation and employees, the number of small and medium-sized enterprises in China has increased yearly, providing many jobs, making many contributions to maintain social stability, promoting social and economic development, and occupying an essential position in the national economy. However, there is little research on the SME market in Shandong, China. This study, therefore, aims to investigate the factors influencing Job Satisfaction for SME employees in Shand Dong. The quantitative method based on questionnaires is applied. Descriptive statistics such as frequency, percent frequency, arithmetic mean, and standard deviation are introduced. Various inferential statistical methods are used to test the hypothesis, particularly the Independent Samples t-test, the One-way ANOVA, and the Multiple Linear Regression Analysis. The results obtained from the study indicate that differences in all aspects of Demographic Factors, namely, Gender, Marital Status, Age, and Educational Level, generate differences in Job Satisfaction. Different aspects of Business Characteristics, namely, Number of Employees, Types of Business, Business Method, Hours Spent Per Week, and Business Development Stage, generate differences in Job Satisfaction based on the Independent Samples t-test and the One-way ANOVA statistics. The results obtained from the Multiple Linear Regression Analyses show significant positive impacts on some aspects of Job Characteristics: Task Identity, Task Significance, and Feedback on Job Satisfaction.

Capital Structure Challenges: Strategic Insights from Indonesia's Energy Sector

Ardhiani Fadila — 2024-11-14

This study examines the factors influencing the capital structure of energy sector companies in Indonesia using panel data analysis. The sample consists of 35 companies over a specified period. The results indicate that Return on Assets, Sales Growth, Asset Utilization Ratio, and Asset Structure significantly affect the capital structure, including short-term debt (STD), long-term debt (LTD), and total debt (TD). These findings align with the pecking order theory, suggesting that companies prefer internal financing over external sources, particularly when profitability is high. The managerial implication is that energy sector companies should carefully consider these variables in their capital structure decisions to enhance sustainability and optimize financial performance.