Journal of Economic, Business & Accounting Research
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    30 research outputs found

    Work life balance and work environment as determinants of employee performance: Empirical insights from a human resource perspective

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    Background: This study aims to analyze the influence of Work Life Balance (WLB) and Work Environment (WE) on Employee Performance at Perumda Tirta Kanjuruhan. Methods: The method used in this research is quantitative, with data collection through a questionnaire distributed to 115 employees. The obtained data were analyzed using multiple linear regression analysis with SPSS software to measure the influence of each variable on employee performance. Findings: The results show that WLB has a positive and significant effect on Employee Performance, indicating that the better the balance between work and personal life, the higher the employee performance. Additionally, the Work Environment (WE) also proves to have a positive and significant impact on Employee Performance (EP), suggesting that a good atmosphere and working conditions can enhance employee productivity. Conclusion: Overall, this study concludes that both variables play an important role in improving employee performance at Perumda Tirta Kanjuruhan. Therefore, it is recommended that company management pay more attention to WLB aspects and create a conducive work environment to support optimal employee performance. Novelty/Originality of this article: The novelty of this article lies in its focus on the combined impact of WLB and WE on EP within a specific organizational setting, offering practical insights for organizational improvement and human resource management

    Customer loyalty in the culinary product market: The role of satisfaction in mediating the relationship between service quality, product value, and pricing

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    Background: This study aims to analyze the influence of service quality, product quality, price, and customer satisfaction on customer loyalty in the cooking spices industry, with a case study of Lilik Rochim (LLR) Cooking Spices consumers in Sidoarjo. Increasingly tight competition in this industry requires producers to understand the factors that influence customer loyalty in order to maintain market share. Methods: This study uses a quantitative approach with a survey method involving 90 respondents who are LLR Cooking Spices customers. The collected data were analyzed using multiple linear regression to identify the relationship between the independent variables (service quality, product quality, price, and customer satisfaction) with the dependent variable (customer loyalty). Findings: The results of the study indicate that service quality, product quality, and price have a positive and significant influence on customer loyalty. In addition, customer satisfaction acts as a mediator that strengthens the relationship between service quality, product quality, price, and customer loyalty. Thus, improving service quality, providing high product quality, and setting competitive prices can increase customer satisfaction, which ultimately has an impact on increasing customer loyalty. Conclusion: These findings have strategic implications for cooking spices producers in designing effective marketing policies to increase customer loyalty. Novelty/Originality of this article: This study uniquely examines the mediating role of customer satisfaction in linking service quality, product quality, and price to customer loyalty within the context of the Indonesian cooking spices industry

    Analysis of factors that influence consumers’ purchase intention of electric cars: Economic and business perspectives in emerging markets

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    Background: This study aims to determine the factors influencing consumer purchase intention for electric cars in Jabodetabek. Method: This quantitative research analyzes data collected from 150 respondents through surveys. The respondents in this study are individuals with knowledge of electric car products and reside in Jabodetabek. The data in this study were analyzed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) method. Finding: The results of this study indicate that attitude, perceived behavioral control, cognitive status, and monetary incentive policy significantly influence on purchase intention. However, subjective norm and product attributes do not show a significant influence. Conclusion: Additionally, the results of this study indicate that monetary incentive policy has the strongest influence on purchase intention. Novelty/Originality of this article: This study provides a novel insight into consumer purchase intention for electric cars in Jabodetabek by identifying monetary incentive policy as the most influential factor, while challenging the significance of subjective norms and product attributes

    Sustainable tourism development strategy: Integration of environmental, social, and economic sustainability in business and economic research

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    Background: Tourism development in Kabui Bay, Raja Ampat, faces unique challenges in integrating local economic interests with environmental and social sustainability. Methods: This study evaluates the tourism potential in Kabui Bay by focusing on implementing ecotourism principles and local community participation. The study identified key factors that influence sustainable tourism development through a qualitative methodology that included in-depth interviews, field observations, and document analyses. Findigns: The results showed that although Kabui Bay has excellent potential as an ecotourism destination, there is an urgent need for sustainable infrastructure development, capacity building of local communities, and effective marketing strategies to attract tourists. Conclusion: The research recommends closer cooperation between government stakeholders, the private sector, and local communities to ensure that tourism development brings equitable economic benefits while maintaining the cultural values and natural wealth of Kabui Bay. Novelty/Origanality of this article: This study uniquely highlights the integration of ecotourism principles with local community participation in Kabui Bay, emphasizing the need for sustainable infrastructure and strategic collaboration for balanced tourism development

    Community development for MSMEs on improving financial inclusion

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    Background: Positioned as the bedrock of Indonesia's economic resilience, Micro, Small, and Medium Enterprises (MSMEs) stand out as a focal point for the Indonesian government's efforts to fortify the nation's economy. The inexorable march of the Fourth Industrial Revolution requires adaptive measures by MSMEs to ensure their survival. Methods:  The research examines the financial literacy levels within a community development program initiated by a financial institution, with a specific focus on the micro-business segment. Moreover, using SWOT analysis, an assessment of the community development program implemented by one of the financial institutions in Indonesia was conducted through which micro-entrepreneurs have succeeded in improving financial literacy, one of which is by having a bank account. Findings: The empowerment strategy involves imparting financial knowledge and acquainting MSME communities with digital platforms to foster their growth. Financial literacy is very important to accelerate the reach and bring financial facilities closer to the community in the form of additional capital from microcredit. Conclusion: To accelerate this process, community development initiatives and capacity-building programs for Micro and Small enterprise actors become essential, aiming to elevate their proficiency in business management, enhance production competitiveness, streamline small business enterprise management, and fulfill the evolving marketing needs of micro-business actors. Novelty/Originality of the Article: This article emphasizes the importance of financial literacy in facilitating the access to microcredit, helping micro-businesses gain financial knowledge and resources to improve their operations and sustainability

    Analisis teori norms life-cycle dalam proses difusi norma bisnis bertanggung jawab di ASEAN

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    Corporate Social Responsibility (CSR) has emerged as a significant concept in understanding responsible business practices carried out by Multinational Corporations (MNCs). According to the World Business Council on Sustainable Development (WBCSD), CSR is defined as a continuous commitment by businesses to behave ethically, contribute to economic development, improve the quality of life for their employees, and enhance the well-being of the surrounding communities. In the current landscape, many MNCs wield more influence and power than entire nations, even global institutions like the United Nations (UN). Consequently, CSR has become a crucial issue, reflecting the accountability of various MNCs in the eyes of the public. Over time, CSR has been increasingly adopted by business leaders as an integral part of their operations, driven by the realization that businesses must make a positive contribution to solving societal issues. The extensive discussion surrounding CSR has given rise to multiple perspectives, ranging from a managerial perspective within companies to a global norm acknowledged by various international actors. These perspectives began to take shape in the 1970s, fueled by rapid industrialization and the emergence of social and environmental movements, particularly those advocating for workers' rights

    Global climate financial risk

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    Climate change poses a major threat to long-term growth and prosperity and has a direct impact on the economic well-being of all countries. Extreme events cost US143billionperyearduetoclimatechange.Themajority(63143 billion per year due to climate change. The majority (63%) of this number is due to the loss of human life. Losses resulting from no action on climate change to the world economy could reach US178 trillion in 2070. Benefits from accelerating the transition to net zero are US$43 trillion in the next 50 years, so climate-related financial risk management must be carried out as optimally as possible in industrial groups in the financial sector and non-financial groups. The World Economic Forum reports that climate action failure will dominate the next decade. To achieve financial stability, a strategy is needed through four main aspects: governance, strategy, risk management, and metrics and targets. The scenario that must be targeted is an orderly scenario to achieve global climate mitigation and adaptation targets. The transition to the new climate economy must be carried out by measuring predetermined indicators, as is done by the IMF. Mitigation indicators include environmental taxes, environmental protection spending, renewable energy, low-carbon technology trade, and forests and carbon. Adaptation indicators include carbon taxes, climate finance, the primary energy mix, fossil fuel prices, and the final energy mix

    The effect of local original revenue (PAD), special allocation fund (DAK) and general allocation fund (DAU) on capital expenditure in Bengkulu Province

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    Background: The implementation of regional autonomy will directly affect the regional financial financing, management and supervision system. The regional financing system in the context of regional autonomy is one of the most important aspects. To realize this, regional governments have rights and obligations over regional finances in organizing their regional government. Therefore, the regional government creates a Regional Revenue and Expenditure Budget/Anggaran Pendapatan dan Belanja Daerah (APBD) as an annual regional financial plan that is determined through Regional Regulations. APBD contains regional government revenues and expenditures in a certain period. This research aims to prove whether there is an influence of Regional Original Income, General Allocation Funds, and Special Allocation Funds on capital expenditure of district/city governments in Bengkulu Province. Method: This research uses samples from the financial reports of district/city governments throughout Bengkulu Province which have been audited by the Republic of Indonesia Financial Audit Agency/Badan Pemeriksa Keuangan Republik Indonesia (BPK) from 2019-2022. Finding: Theoretically, it is hoped that this research will be useful as material for building new concepts and can be useful as a reference for further research. A limitation in this research is the availability of data or reports needed to carry out this research. So, researchers look for data or reports on other websites which takes quite a long time. Conclusion: The results of this study indicate that the Regional Original Income and Special Allocation Fund variables have no effect on capital expenditure, and the General Allocation Fund variable has an effect on capital expenditure. Novelty/Originality of this study: This study presents a comprehensive analysis of the influence of Local Revenue, General Allocation Fund, and Special Allocation Fund on capital expenditure in districts/cities in Bengkulu Province from 2019-2022. The results of this study provide new insights into the dynamics of regional finance in the context of regional autonomy in Bengkulu Province, which can be used as a reference for optimizing regional budgets in the future

    Budget performance evaluation before and during the COVID-19 pandemic

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    The 2020 crisis was caused by a disease outbreak that had an impact on global health and the economy, including Indonesia. As a quick response the government has refocused and reallocated on spending in handling and overcoming the impact of COVID-19, so that Ministries/Institutions must readjust their programs and budgets which affect the organization's performance targets has been established. Previous research where government agencies experienced a decline in performance during the pandemic. However, based on the Performance Report published by LIPI, shows an increase in average performance achievements. This research aims to examine the results of the evaluation analysis of budget performance variables, namely output achievement, budget realization, efficiency and consistency of fund withdrawals for planning for the 2019 and 2020 period with an exploratory approach use case study method. Data was obtained through documentation studies and in-depth interviews through open questions with the program and budget team, financial and budget at the DIPA unit level, and others. LIPI's performance can be achieved due to the policy of shifting the focus of research activities related to handling the coronavirus, changes in research patterns carried out by researchers, changes in business patterns and processes, and changes in the budget management scheme

    Analysis of the effectiveness and efficiency of village fund management in Padaloang Village, Dua Pitue Sub-District, Sidenreng Rappang Regency

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    Background: This study aims to identify and analyze the level of effectiveness and efficiency of village funds from 2020 to 2022 in Padaloang Village, Dua Pitue Sub-District, Sidenreng Rappang Regency. Methods: The research method used is qualitative with a narrative approach. The data sources used are secondary data, which were analyzed using the effectiveness and efficiency ratios, and primary data in the form of interview results, which were analyzed using effectiveness and efficiency measurements. Findings: The study results show that the analysis of the effectiveness of village fund management in Padaloang Village from 2020 to 2022 indicates stable development. Each year, the average village fund management level reaches 96%. Conclusion: This indicates that the financial management of Padaloang Village is considered effective, with the calculation results exceeding 90% and the interview results also aligning with the effectiveness measurements used. Novelty/Originality of this article: The efficiency analysis shows that the management of village funds in Padaloang Village experienced a decline during the 2020—2022 period. The average efficiency level of Padaloang Village's financial management during this period was 97,80%, indicating less efficiency because the value is less than 100%, but the interview results show alignment with the efficiency measurements used. These results indicate that the village government still uses its budget less efficiently but effectively. This shows that the objectives can be achieved but with relatively high resources

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    Journal of Economic, Business & Accounting Research
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