The effect of workload, work environment, and job satisfaction on employees' turnover intention at PT Varash Saddan Nusantara

This study aims to analyze the effect of workload, work environment, and job satisfaction on employee turnover intention at PT Varash Saddan Nusantara. The research was motivated by a noticeable increase in employee turnover within the past three years, despite the company’s consistent growth and expansion. Observations and informal interviews revealed that several factors contributed to this phenomenon, including excessive workload, overlapping deadlines, inconsistent task revisions, and limited cooperation among team members. The study used a quantitative approach with a causal research design. Data were collected through questionnaires distributed to 105 employees. The data were analyzed using multiple linear regression and moderation regression analysis. The results showed that workload had a significant positive effect on turnover intention, indicating that higher workloads tend to increase employees' desire to leave the company. The work environment had a significant positive effect on job satisfaction, while job satisfaction had a significant negative effect on turnover intention, meaning satisfied employees were less likely to resign. However, job satisfaction did not moderate the relationship between workload and turnover intention, nor between work environment and turnover intention.

Analysis of factors determining carbon emission disclosure in companies in Indonesia: A literature review

This study aims to analyse the determinants of carbon emissions disclosure in Indonesian companies through a literature review. These factors include internal company characteristics such as size, profitability, leverage, and ownership structure, as well as external factors such as government regulations, stakeholder pressure, media exposure, and industry context that influence the level and quality of carbon emissions disclosure. This study integrates various theories of environmental disclosure and corporate legitimacy to understand the motivation and behaviour of companies in disclosing carbon emission information, both voluntarily and mandatorily. The results of the study show that carbon emission disclosure is influenced by the complex interaction between internal and external factors, as well as institutional pressures that encourage companies to be more transparent in facing the challenges of climate change and global sustainability demands. This research provides a theoretical and practical basis for stakeholders to strengthen effective carbon emission disclosure policies and strategies in Indonesia

The use of the Word Wall in teaching and learning division in middle school students

The objective of this research was to analyze the impact of the use of the teaching toolWord Wallin the teaching-learning process of division, using a quasi-experimental design, with middle school students from the Cinco de Mayo Fiscomisional Educational Unit, located in the Chone canton. For the development of the study, inductive, deductive, and descriptive methods were used, with a mixed approach. The main technique was a questionnaire, used in both the pretest and posttest, to analyze and interpret the results obtained from two groups: one experimental and one control. The research arose from the problem of the scarce incorporation of innovative teaching resources by teachers and their limited adaptation to the current educational context. The results of the pretest reflected similar means between both groups, with 3.36 for the control group and 3.38 for the experimental group, indicating that there were no significant differences in prior knowledge about division. However, after the pedagogical intervention, the post-test results showed a notable difference: the experimental group achieved an average of 5.74, while the control group obtained an average of 3.83. These data demonstrate that the use of Word Wall had a positive and significant effect on division learning

Pathways to success: Leveraging LinkedIn data to map university alumni outcomes

The era of big data, accelerated by the pandemic, has led to vast amounts of data generated through social media, which can be monetized and used to gain valuable insights for marketers, employers, job seekers, and organizations. Higher education institutions are also leveraging this data to understand their prospective students, current students, and alumni, and to build engagement. This paper explores how universities can use social media data, particularly LinkedIn, to analyze alumni career trends, internships, and operational data needs. It examines how students align their academic and professional studies with career interests and how universities can support their vocational goals. Using publicly available LinkedIn data from three different universities, the paper offers insights into internship and career options, graduate school, and alumni networking, emphasizing the importance of stronger connections between universities, employers, and alumni. The paper also highlights the positive relationship between internship duration and alumni career progression, underscoring the value of internships and experiential learning. As alumni increasingly move nationwide, especially with the rise of remote work, universities may need to adjust their recruiting and partnership strategies and should consider using LinkedIn as a tool for assessing outcomes

The effect of work motivation and leadership style on employee performance through job satisfaction as an intervening variable in the financial management of the Palembang KPPN

This study aims to determine how work motivation and leadership style affect employee performance with job satisfaction as an intervening variable in the financial management of the Palembang KPPN. There were 165 respondents who completed the questionnaire at the Palembang KPPN. The analysis technique used was Structural Equation Model Partial Least Square (SEM-PLS) analysis. The results of this study indicate that work motivation and leadership style have a positive and significant influence on employee performance, and job satisfaction mediates the influence of work motivation and leadership style on employee performance in a significant manner. This study is expected to serve as a reference for future research regarding the use of variables in similar studies. The implications of this study are to provide input to financial managers at the KPPN Palembang unit to enhance employee motivation and leadership style, thereby improving employee performance through job satisfaction

Digital transformation for value chain development of mountainous OCOP products in Thanh Hoa Province, Vietnam: Opportunities and challenges

This paper investigates the role of digital transformation in the management and development of value chains for OCOP (One Commune One Product) products in the mountainous communes of Thanh Hoa Province, Vietnam. The study employed a mixed-method design, combining a survey of 95 OCOP entities with semi-structured interviews involving 12 stakeholders, including commune officials, agricultural experts, and local producers. Descriptive statistics, SWOT analysis, and thematic analysis were applied to assess the structural features of OCOP entities, their readiness for digital adoption, and the opportunities and challenges they face. The results show that household producers dominate the OCOP structure, accounting for 61.1 percent of respondents, while cooperatives and small enterprises represent 27.4 percent and 11.6 percent, respectively. Agricultural products form the majority of outputs (71.6 percent), highlighting dependence on natural resources, while handicrafts and processed foods remain limited. Although awareness of digital transformation is widespread, actual adoption is constrained by low digital literacy, weak infrastructure, and financial barriers. Cooperatives and younger producers demonstrate greater openness to digital platforms, creating opportunities for collective initiatives and generational change.&nbsp

Exploration of decision-making practices from the perspective of strategic management accounting

Purpose: This research examines how Mile Coffee applies strategic management accounting to enhance operational efficiency and financial stability. Method: The research uses a qualitative case study method, with data collected through interviews, observations, and document analysis, validated by triangulation. Results: Findings reveal that value chain analysis, profitability analysis, competitor analysis, and benchmarking improve Mile Coffee's decision-making and business sustainability. Novelty: The study highlights the integration of strategic management accounting in small businesses within the coffee shop industry. Contribution: It offers insights into applying strategic management accounting to support sustainable business practices in Indonesia's competitive market

The role of customer satisfaction in mediating the effect of product quality on switching intention toward modern furniture with age as a moderating variable

This study investigates how customer satisfaction serves as a mediating factor in the relationship between product quality and consumers’ intention to switch to modern furniture, while considering age as a moderating variable. Despite high satisfaction with traditional furniture, an increasing number of consumers, particularly younger ones, are showing a tendency to switch to modern furniture due to its functional design, affordability, and contemporary appeal. Grounded in the Expectation-Disconfirmation Theory and Generational Cohort Theory, this research employs a quantitative method using survey data from 200 respondents who have experience purchasing traditional furniture study utilized PLS-SEM as the primary analytical method to examine the proposed research model. The results show that product quality positively and significantly affects customer satisfaction and negatively influences switching intention. Furthermore, customer satisfaction has a significant negative effect on switching intention and serves as a mediating variable in the relationship between product quality and switching intention. Moderation analysis reveals that age moderates the indirect relationship: younger consumers are more likely to switch to modern furniture even when satisfied with traditional products, whereas older consumers tend to remain loyal.

Fraud hexagon indicators and audit committee in detecting financial statement fraud

Financial statement fraud remains a major challenge in maintaining the integrity of corporate financial information, particularly in the manufacturing sector, which is characterized by high operational complexity. This study aims to detect indications of financial statement fraud by applying the Fraud Hexagon framework, which includes the elements of pressure, opportunity, rationalization, capability, ego, and collusion. Additionally, the study examines the moderating role of the audit committee in this relationship. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Using a purposive sampling technique, a total of 119 companies were selected, resulting in 595 financial observations analyzed. A quantitative approach was employed, utilizing Moderated Regression Analysis (MRA) and the Fixed Effect Model (FEM). The results indicate that pressure and opportunity have a significant positive effect on financial statement fraud, whereas rationalization and capability show a significant negative effect. Meanwhile, ego and collusion were found to have no significant effect. The audit committee was shown to strengthen the effects of pressure, rationalization, and capability, and to weaken the effect of opportunity. However, it did not moderate the influence of ego and collusion

Financial distress and fraud hexagon theory components on financial statement fraud

This study aims to examine the effect of financial distress and the components of the Fraud Hexagon Theory on financial statement fraud among insurance companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. From the total population, 12 companies met the sampling criteria, resulting in 60 firm-year observations over the five-year research period. Data were collected using a non-participant observation method by downloading company information from the official IDX website (www.idx.co.id). The analytical method employed was binary logistic regression, processed using STATA software. The results indicate that financial distress (X1), pressure (X2), opportunity (X3), rationalization (X4), capability (X5), arrogance (X6), and collusion (X7) all have a significant positive effect on financial statement fraud. These findings support both the Fraud Hexagon Theory and Agency Theory, demonstrating that financial distress and the six elements of the fraud hexagon contribute to fraudulent financial reporting. Practically, the findings serve as a valuable reference for investors, emphasizing the importance of assessing financial reports not only based on numerical indicators but also by considering non-financial factors that may trigger fraudulent behavior