Leader-Member Exchange and Employee Performance: Mediating Roles of Work Engagement and Job Satisfaction

The purpose of this study is to investigate and evaluate the direct or indirect effects of leader-member exchange on work engagement and job satisfaction on employee performance. The study encompassed 215 employees who worked at the Office of the Regional Tax and Retribution Management Agency of Medan City, with 140 employees constituting the sample size. Questionnaires and interviews were employed in this study's data collection process. SmartPLS (Partial Least Square) 4.0 software is utilized for structural equation modeling in statistical analysis. The results of this study indicate that direct leader-member exchange, work engagement and job satisfaction have a significant effect on employee performance. Leader-member ex-change has a significant effect on performance through work engagement and employee job satisfaction at the Office of the Regional Tax and Retribution Management Agency of Medan City. This research provides information for the Office of the Regional Tax and Retribution Management Agency of Medan City and related parties to improve employee performance by increasing job satisfaction, and work engagement and improving existing leadership to provide employee comfort

Peran servant leadership pada organizational citizenship behavior dengan mediasi job satisfaction

This study aims to determine the effect of servant leadership and perceived organizational support on organizational citizenship behavior through job satisfaction of PERUMDAM Tirta Projotamansari Bantul Yogyakarta employees. This research is quantitative, and primary data in the form of filling out questionnaires were taken with a census technique on 55 respondents. The data were collected through a direct survey, and then, processed using multiple linear regression analysis using SPSS version 23 and sobel test using daniel soper calculator. The results showed that servant leadership has a significant positive effect on job satisfaction, job satisfaction has a significant positive effect on organizational citizenship behavior, and job satisfaction mediates the effect of servant leadership on organizational citizenship behavior. Companies can improve the implementation of servant leadership which is still low among employees so that it can strengthen employee job satisfaction and contribute to organizational citizenship behavior

PENINGKATAN MUTU UMKM MELALUI TATA KELOLA KEUANGAN DAN PERANCANGAN MEDIA PROMOSI PADA BISNIS KRITAPONG

Kritapong Bunda Ani merupakan mitra dalam kegiatan Pengabdian Masyarakat yang memerlukan materi/konten media pemasaran konvensional dan digital, serta pelatihan dalam hal pembuatan laporan keuangan yang lebih baik dan terstruktur. Hasil akhir dalam kegiatan ini adalah mitra mampu mamaksimalkan media pemasaran konvensional dan digital, serta mampu membuat Laporan Keuangan yang tersistem dan dapat dijadikan dokumen pendukung ketika mitra mengajukan pendanaan kepada salah satu Bank

PENINGKAKATAN KUALITAS OLAHAN KRIPIK SAYURAN DENGAN PENERAPAN TEKNOLOGI MESIN MIXER DAN MESIN PENIRIS

Kemandirian  menpertahankan UMKM Olahan berbagai jenis kripi sayur dan usus  yang di lakukan oleh ibu Nur Azizah berlokasi di desa pakisaji Jalan Balai desa Sutojayan RT/RT 02/02 kelurahan Sutojayan Kecamatan Pakisaji Kabupaten malang , dari usahan rumahan tersebut dapat menghasilkan olahan kripik sayur dan usus non kolesterol dengan olahan yang sangat bersih dan terjamin kualitasnya, sebelum pandemi memiliki 20 Orang karyawan, sebagai produksi olahan kripik, UMKM tersebut telah memiliki beberapa Resseller hingga keluar pulau seperti Bali, Omzet nya pun mencapai 100jt dari olahan kripik tersebut 1 hari dapat menghasilkan 1 kintal kripik, olahan kripik  non kolester dan dapat bertanan hingga 1 bulan tampa bahan pengawet. dalam Perjalan usaha UMKM yang di kelola Oleh Ibu Rumah Tangga Single Perent ini sejak pandemi sangat terpukul dan berdampak keterpurukan terhadap ekonomi pengiriman luar pulau biasa bisa mencapai 2 Ton di saat Pandemi hanya dapat bisa bertahan  dan hampir putus Asa karena ekonomi tidak menentu karyawan semula berjumlah 20 orang saat ini untuk mempertahankan usahanya Bu Nur Azizah memperkerjakan 3 orang karyawan dengan peralatan pengolahan hanya mengandalkan tenaga manual tampa ada penggunaan mesin Berteknologi Tepat guna yang sangat di butuh di masa pandemi. Kripil Cryspi  buah sayur pare. 2) kripik Buah sayur Terong. 3) Kripik Usus. 4) Kripik pisang. Dan 5) Kripik Usus. Semua Olahan kripik tersebut telah memiliki sertifika Halal dan berbagai penhargaan dari pemerintah terpapan di lemari koleksi penhargaaan. oleh Tim  UKM Universitas PGRI Kanjuruhan Malang memeberikan solusi  Meliputi: a) Pendampingan  Pemasaran Digital Marketing, Pembuatan Mesin Oven Pengering yang berteknologi mikrokontroler, dan mesin mixer Teknologi untuk mengaduk bahan dasar  tepung dan bumbu hingga siap goreng    yang kan di berikan pada mitra berdasarkan solusi yang di tawarkan meliputi Pendampingan dan Pelatihan  digital Marketing yang mencakup: Marketplace, lazada, tokopedia FB guna memperluas are pemasaran, dan  meningkatkan ekonomi masyarakat kreatif yang di Kelola

PENGEMBANGAN USAHA BUMDESA MASYARAKAT MADANI SEJAHTERA DAN PELAPORAN KEUANGAN MENUJU PENCAPAIAN SDGs

BUMDES Masyarakat Madani Sejahtera is a business entity initiated by Desa Janti in Sidoarjo- East Java. However, recently BUMDES has an issue for not being able normally operate and provide financial statement as it used to. BUMDes has a retail business which sell daily items to the village. The community service team identify this issue and attempt to solve it. They developed online Post of Sales (POS) for efficiency and effectivity. At the same time the other member of the team which concentrated in accounting assist BUMDes to provide financial statement in accordance with Indonesian financial standard. The team were using collaborative approach which began with mapping the issue and continued with workshop for POS system and the financial statement template, assist BUMDes to use both POS system and financial statement template and the last one to find out how they use it by held monitoring and evaluation activity. At the end, BUMDes revenue and equity have significantly increasing compared to the previous period each 20% and 50%, BUMDes has their own POS system and could provide financial statement in accordance to SAK EMKM. This achievement overall can be used as an acceleration to reach SDGs in Desa Janti

Essential Drivers of Customer Satisfaction in Using Sho-pee Apps: A Perspective of Logistic Service Dimensions

This study was motivated by authors’ curiosity to study Shoppe as a booming e-commerce company, while logistics services are critical for Shopee’s success in term of satisfying its customers. This study aims to examine how factors of logistic dimensions affect customer satisfaction of Shoppe and is basic research.  The authors applied a correlational research type with a quantitative approach. The primary data were obtained directly from respondents by distributing a questionnaire. They were analyzed using SEM approach and Analysis of Moment Structures (AMOS) software. The results show that of 7 hypotheses are supported. All factors of logistics dimensions: availability, delivery time, shipping cost, delivery reliability, product quality and condition, consumer complaint and return policy, and information quality affect customer satisfaction. This implies that Shoppe must make its stocks available, ensure its delivery time on time, pay attention on its shipping cost, ensure the delivery of goods is in accordance with the conditions applied, the product packaging during shipping is not damaged, a simple return policy, provide information that meets expectations to satisfy its consumers. The present study can shed light on the logistics services dimensions that align with customer expectations in the e-commerce industry. Understanding these crucial logistics dimensions can enable Shopee to better tailor their logistics operations to meet and exceed customer needs, ultimately resulting in satisfaction

Determinants of individual investment decision: A moderated mediation model

This study aims to examine the effect of financial self-efficacy, risk tolerance, risk perception, and gender on individual investment decisions using a moderation and mediation approach. In addition, this study also examines the role of risk tolerance in mediating the effect of financial self-efficacy on investment decisions as well as the role of gender in moderating the effect of financial self-efficacy on risk tolerance and investment decisions. The sample used in this study is individuals living in Madura Island who invest in financial and real assets. A total of 416 respondents filled out the questionnaire distributed online. This study uses Partial Least Square-Structural Equation Modeling (PLS-SEM) to test the hypotheses. The results of this study prove that financial self-efficacy, risk tolerance, and gender have a positive effect on individual investment decisions. Meanwhile, risk perception has a negative effect on individual investment decisions. Risk tolerance partially mediates the effect of financial self-efficacy on investment decisions. Furthermore, gender strengthens the effect of financial self-efficacy on risk tolerance and investment decisions. This study provides an understanding of the role of risk in investment decisions. Investors are expected to increase their financial knowledge and control their behavioral biases so as not to get trapped in high-risk investments

Financial Leverage and Managerial Compensation: Evidence from Non-Cyclical Industries in Indonesia

This research analyzes the impact of financial leverage on managerial compensation.This study also explores the moderating effect of financial distress on the link between financial leverage and managerial compensation. This study used a quantitative approach with multi-linear regression analysis. The sample consisted of 26 firms from non-cyclical industries listed on the Indonesian Stock Exchange (IDX) from 2018 to 2022, with a total observation of 130. The data research was derived from firms' annual reports. The empirical result shows that financial leverage positively affects managerial compensation. It suggests that firms incentivize management with higher compensation, aiming for more professional leverage management to maximize firm value. This finding is relevant to the trade-off theory. This study also demonstrates that the variable of financial distress is categorized as a pure moderator. It is confirmed that financially distressed firms determine financial leverage as a negotiation tool to reduce the cost of salaries. This finding implies the importance of the firms carefully balancing human capital and compensation schemes because the manager's interest might be given up if the company is in financial distress

The Effect of Electronic Service Quality on Increasing Customer Loyalty with a Focus on Adding Diverse Product Segments

Using e-commerce platforms to improve product marketing is the right choice for every business in the digital era. According to recent research, online shopping is increasingly popular among customers who prefer to shop without physically visiting a store. This study aims to investigate the quality of electronic services provided by online e-commerce stores to encourage customer satisfaction and loyalty. This study measures the quality of electronic services in terms of website design, customer service, security/privacy, and fulfillment using the most recent WebQual model. The Partial Least Square method (SmartPLS-v3) was utilized to analyze the sample data collected using 159 respondents who met the specified criteria as the research sample. The research demonstrates that all hypotheses are found to have significant positive results. Positive correlations have been found between the four dimensions of the model and the quality of electronic services, as well as their impact on customer satisfaction and intentions to stay loyal. This study is beneficial for determining the electronic service model customers in online e-commerce stores want to gain customer loyalty

Climate Change Accounting and Disclosure: a Systematic Literature Review

This study aims to explore the conceptual structure and evolution of accounting literature related to climate change accounting and disclosure. This study uses a systematic literature review (SLR) assisted by Bibliometric and NVivo tools to answer research questions through five stages and fulfill the requirements set out in the SLR. From the selection results, the sample used is 49 articles for the period of 2009 - 2022 obtained from the Scopus database. Climate change accounting is largely disclosed with a focus on reducing carbon emissions. Meanwhile, other areas such as financial impacts that are in line with IFRS directives are still rarely disclosed and researched. Theoretically, companies adapt and disclose climate change accounting because of internal and external incentives. Disclosure also reveals information regarding the company's adaptive capacity to climate change risks. The results of this study indicte that the climate change accounting disclosure have not been standardized. Therefore, it is recommended that the government or related agencies consider standardizing the disclosure of adaptive actions related to climate change.