KnE Social Sciences

Analysis of Waste Production by Applying the Lean Six Sigma Method to Reduce Effects on Micro, Small, and Medium Enterprises (MSMEs) of Convection in Kudus

Eka Fahma Apriani, Mohamad Hasanudin, Nurul Hamida — Tue, 04 Jun 2024 00:00:00 +0000

This descriptive research was conducted with a qualitative approach. The study included three MSMEs of convection in Kudus because Muslimah clothing convection in Kudus is increasing. However, in the production process, several defective products are still found. The existence of these defects indicates the presence of waste in the production process. Therefore, the purpose of this research was to find out the causes of defects in the production process and take corrective steps to reduce defects. Based on the waste identification that has been done, the most critical waste defects are selected using the AHP questionnaire. Then the DPMO calculation was carried out, which showed the sigma level value for the three MSMEs, namely 3.75, 3.57, and 3.64. Next, the root causes of waste was analyzed using fishbone diagrams and FMEA tables. Recommendations for improvements are given to reduce the occurrence of these root causes. If the recommendations for improvement are implemented, there will be an increase in the sigma level for the three MSMEs, namely 4.02, 4.19, and 3.97.

Keywords: convection, lean six sigma, defect, waste

Managing a Sustainable Business Through High Job Performance and Perceived Organizational Justice: A Case Study At PDAM Kudus Central Java Province

Agung Subono, Iwan Suroso — Tue, 04 Jun 2024 00:00:00 +0000

The level of job performance (high or low) can reflect the level of organizational performance (high or low), while the job performance is affected by perceived organizational justice. There are three dimensions of organizational justice: distributive justice, procedural justice, and interactional justice. A lot of research has been done in this area on large companies (public companies/Tbk), international companies, and companies in big European countries, US, UK, etc. This research aims to add value to sustainable business (at BUMN/State-owned enterprises, especially at PDAM/Regional Water Company Kudus Regency Central Java Province) by examining the context of organizational justice and employee performance ( job performance). The PDAM company will have a sustainable business when it can produce the healthy water and give high service to the customers. It is a measure of high or low job performance. By involving 72 field and office employees, the research data were analyzed using multiple regression, to find the level of influence that reflects the indicators on the variables studied. The results of this research show that as hypothesized, procedural justice and perceived interactional justice have a positive and significant effect on employee performance. However, one hypothesis is not supported, namely, distributive justice does not affect employee performance, even though there is one positive and significant multiple effects. The main reason for not accepting this hypothesis is that the increase in job performance is not directly influenced by distributive justice such as reward justice. However, for employees of PDAM Kudus, job performance is more influenced by job satisfaction. This is demonstrated by the higher perception of procedural justice and perceived interactional justice which contains some indicators: process, procedures, fair policies, information, and effective interaction between employees and superiors as well. Research limitations and future research in this area will be discussed and suggested.

Keywords: organizational justice, distributive justice, procedural justice, interactional justice, and job performance

The Influence of Service Quality and Company Reputation on Service User Satisfaction With Perceived Value As An Intervening Variable in Crew Manning Agency

Agoesti Rama Nugraha, Kertati Sumekar, Sutono . — Tue, 04 Jun 2024 00:00:00 +0000

This research aims to analyze the influence of service quality and company reputation on service user satisfaction, with perceived value as an intervening variable at the Crew Manning Agency. The research sample in the study was 110 staff from 17 service user companies. The type of data for this research is quantitative data. The research data source is primary data in the form of a questionnaire. Data analysis used includes validity and reliability tests consisting of Convergence Validity, Average Variance Extracted (AVE), Discriminant Validity, and Construct Reliability. The analysis technique used is SEM (Structural Equation Modeling) which is operated through the AMOS program. The results show that service quality has a direct effect on increasing perceived value, company reputation is able to increase perceived value, and service quality is able to increase service user satisfaction. Likewise, company reputation also has a positive impact on user satisfaction, perceived value has a positive and significant impact on user satisfaction, while indirectly, the perceived value variable plays an important role as an intervening variable that influences improving service quality on service user satisfaction, whereas reputation has a more effective direct influence on user satisfaction than perceived value.

Keywords: service quality, company reputation, perceived value, user satisfaction

Optimizing the Management of Village-owned Enterprises to Increase the Village's Original Income toward Independent Villages in Jepara Regency

Zuli Lestari, Supriyono ., Mochamad Edris — Tue, 04 Jun 2024 00:00:00 +0000

Village-owned Enterprises (BUM Desa) are businesses owned and established by the village. The aim of establishing Village-owned Enterprises includes increasing the Village’s Original Income by exploiting the potential in the village. BUM Desa in the Jepara Regency was created in 2012, however, based on the results of classification of the development of BUM Desa in 2023 from 184 BUM Desa in the Regency Jepara only, there are 10 BUM Desa in the advanced category. Problems faced by BUM Desa in the Regency Jepara are the average development of BUM Desa in category base and growth, less than optimal management of BUM Desa, insignificant contribution of BUM Desa to Village Original Income, and not yet visible impact of BUM Desa on village independence. Therefore, optimizing the management of BUM Desa is necessary to increase Village Original Income. This research aims to determine the optimization of BUM Desa management in Jepara Regency, to find out the supporting and inhibiting factors in the direction of BUM Desa in Jepara Regency, and to find out the strategies used to optimize the management of BUM Desa to increase Village Original Income toward an independent village. The research method used is descriptive qualitative with data collection through interviews, observation, and documentation. The data analysis technique was SWOT analysis. The research results show that the management of BUM Desa in the Regency Jepara according to the optimization concept is still not maximized because of supporting and inhibitor factors in the management of BUM Desa in the Regency Jepara. SWOT analysis results show that the strategies that can be implemented to optimize the management of BUM Desa in Jepara Regency are optimizing business promotion by using information technology, building good cooperation with BUM Desa business partners, developing new business units by utilizing village potential, increasing the professionalism of BUM Desa management through education and training, capital support from the District Government and Village Government, utilizing marketing networks both online and offline in introducing and marketing products and new business.

Keywords: BUM Desa management, Village Original Income, Independent Village

The Influence of Experiential Marketing and Relationship Marketing on Loyalty Mediated By Patient Satisfaction At Dental Clinics in Semarang City

Dhiah Ayu Kusumastuti, Kertati Sumekar, Mochamad Edris — Tue, 04 Jun 2024 00:00:00 +0000

This research aims to analyze the effect of experiential marketing and relationship marketing on loyalty mediated by patient satisfaction at dental clinics in Semarang City. The research sample was 156 patients. The sampling technique uses purposive sampling. The type of data used is quantitative data. The primary data source for this research was obtained from respondents who filled out the questionnaire. Validity and Reliability Tests consist of Convergent Validity, AVE (Variance Extracted), Discriminant Validity, and Construct Reliability. Data were analyzed using Structural Equation Modeling (SEM) which is operated through the AMOS program. The results show the following direct effects: experiential marketing increases patient satisfaction, relationship marketing plays a role in increasing patient satisfaction, experiential marketing has a positive impact on patient loyalty, relationship marketing has a positive effect on patient loyalty, and patient satisfaction increases patient loyalty. The indirect effect of the satisfaction variable is able to show an important role as an intervening variable, both the influence of experiential marketing on patient loyalty and also relationship marketing on patient loyalty.

Keywords: experiential marketing, relationship marketing, satisfaction, loyalty.

The Effect of Leadership and Work Environment on Organizational Commitment Through Job Satisfaction As an Intervening Variable: A Case Study of Employee at PT. Duwa Atmimuda Kudus

Syirli Nailul Aufa, Noor Indah Rahmawati, Dian Wismar'ein — Tue, 04 Jun 2024 00:00:00 +0000

This study aims to analyze the effect of leadership and work environment on organizational commitment through job satisfaction as an intervening variable (a case study of employees at PT Duwa Atmimuda Kudus). The population in this research were employees of the production department of PT Duwa Atmimuda Kudus. The sampling method used was the purposive sampling technique. The total sample in this study was 173 employees. The analysis technique used was the SEM AMOS Version 24 application. The results showed that leadership has a negative but insignificant effect on job satisfaction. However, the work environment has a positive and significant effect on job satisfaction. Leadership has a negative but insignificant effect on organizational commitment. The work environment has a negative but insignificant effect on organizational commitment. Job satisfaction has a positive and significant effect on organizational commitment.

Keywords: leadership, work environment, organizational commitment, job satisfaction

The Effect of Organizational Culture and Compensation on Organizational Commitment Through Job Satisfaction As a Variable Intervening at PT. Duwa Atmimuda Kudus

Rika Yuliana, Noor Indah Rahmawati, Dian Wismar'ein — Tue, 04 Jun 2024 00:00:00 +0000

This study aims to analyze the effect of organizational culture and compensation on organizational commitment through job satisfaction as an intervening variable at PT. Duwa Atmimuda Kudus. The population in this study was all 304 employees in the production department of PT. Duwa Atmimuda Kudus. The sampling technique used was purposive sampling with the slovin formula resulting in a sample of 173 employees. Data analysis was done using AMOS V.24 SEM analysis. Results show that organizational culture has a positive and significant effect on job satisfaction, compensation has a positive and significant effect on job satisfaction, organizational culture has a positive and significant effect on organizational commitment, compensation has a positive but insignificant effect on organizational commitment and job satisfaction has a positive and significant effect on organizational commitment.

Keywords: organizational culture, compensation, organizational commitment, job satisfaction

The Effect of Compensation and Work Motivation on Employee Work Productivity through Employee Satisfaction As an Intervening Variable at PT. Tarindo 3 Juwana Pati

Na'immia Nur Hidayah, Noor Indah Rahmawati, Dian Wismar'ein — Tue, 04 Jun 2024 00:00:00 +0000

This study aims to analyze the effect of compensation and work motivation on employee work productivity through employee satisfaction as an intervening variable at PT. Tarindo 3 Juwana Pati. The research adopts a quantitative approach, with a sample of 115 respondents obtained through a saturated sampling technique. Data were analyzed using the SEM (Structural Equation Modeling) analysis techniques with the AMOS 24 program. Based on the results of the study it can be concluded that: (1) Compensation has a positive and significant effect on employee satisfaction; (2) Work motivation has a negative but not significant effect on employee satisfaction; (3) Compensation has a positive and significant effect on employee work productivity; (4) Work motivation has a positive and significant effect on employee work productivity; (5) Employee satisfaction has a positive and significant effect on employee work productivity; (6) Employee satisfaction cannot be a mediation of compensation on employee work productivity; and (7) Employee satisfaction cannot be a mediation of work motivation on employee work productivity PT. Tarindo 3 Juwana Pati.

Keywords: compensation, work motivation, employee work productivity, employee satisfaction

The Influence of Digital Marketing, E-WOM, and Trust on Purchasing Decisions at blibli.com: A Case Study of blibli.com E-Commerce Consumers in Kudus

Vina Ayuningrum, Nurul Rizka Arumsari, Keke Tamara Fahira — Tue, 04 Jun 2024 00:00:00 +0000

This research aims to determine the influence of digital marketing, e-WOM, and trust on purchasing decisions on blibli.com e-commerce in Kudus. This research uses a quantitative approach with primary data sources. The population of this research comprises all blibli.com e-commerce consumers in Kudus, the exact number of which is not known. The sample was determined using purposive sampling techniques, with a sample size of 115 respondents. The data analysis methods employed include the classical assumption test, multiple linear regression analysis, t and F hypothesis tests, and the coefficient of determination test. The research results indicate that: (1) there is a positive influence of digital marketing on purchasing decisions; (2) there is a positive influence of e-WOM on purchasing decisions; (3) there is no influence of trust on purchasing decisions; (4) there is a simultaneous influence between digital marketing, e-WOM, and trust on purchasing decisions on e-commerce blibli.com in Kudus.

Keywords: digital marketing, e-WOM, trust, purchasing decisions

The Role of Stakeholders in Accelerating Halal Certification for SMEs

Tue, 04 Jun 2024 00:00:00 +0000

In today’s business landscape, sustainability is imperative for all companies, including Small and Medium-sized Enterprises (SMEs) operating in the food and beverage sector. Specifically, businesses in this sector in Indonesia face the imminent deadline of October 17, 2024, stipulated by Law Number 33 of 2014 concerning Halal Product Guarantees and its derivative regulations. Compliance with these regulations requires SMEs to obtain halal certification, failure of which could jeopardize their business continuity. Despite the significance of halal certification, the number of certified SMEs in Indonesia remains limited. This research endeavors to identify alternative solutions to encourage more SMEs to register their products for halal certification. Employing a qualitative research approach with Interpretative Phenomenological Analysis (IPA), the study involved seven informants, including representatives from SMEs, government officials, a Halal Auditor, and individuals from Sharia Banking. The findings underscore the necessity for comprehensive support to facilitate SMEs in obtaining halal certification. This includes streamlining bureaucratic processes, offering financial assistance, and providing human resources. Collaboration among the government, academic institutions, and the community is crucial in this regard. The study reveals that SMEs require assistance in navigating bureaucratic hurdles, financial support, and human resources. To expedite the halal certification process, it is essential for the government to enact regulations that simplify the certification requirements for SMEs, ensuring compliance without compromising consumer trust. Given the financial constraints faced by SMEs during the certification process, financial aid from the government, academic institutions, and the community is pivotal. Additionally, the provision of competent human resources poses a significant challenge for SMEs, necessitating collaborative efforts from the government, academic institutions, and the community to address this hurdle effectively. In conclusion, this research not only highlights the challenges faced by food and beverage SMEs in obtaining halal certification but also underscores the need for coordinated efforts to support these businesses in their sustainability endeavors.

Keywords: SMEs, sustainable business, halal certification, interpretative phenomenological analysis (IPA)

Quadrilateral Brand: The Journey of Brand Trust in Building Brand Equity

Dina Lusianti, Indah Dwi Prasetyaningrum, Pipit Sundari — Tue, 04 Jun 2024 00:00:00 +0000

This study aims to analyze the role of brand trust as a mediator in building brand equity with the structural equation model on bottled water objects with a high product price value, and it is believed that the Quadrilateral Brand is a powerful brand strategy. The sample in this study was consumers of drinking water AQUA brand in the market in Central Java, Indonesia. Using a sample of 449 respondents, research on Quadrilateral Brand proves that brand equity can be formed from the positive and significant influence of brand authenticity, brand awareness, and the mediating role of brand trust. This research showed that brand trust can mediate the indirect impact of brand authenticity and brand awareness on brand equity.

Keywords: quadrilateral brand, brand authenticity, brand awareness, brand trust, brand equity

Study of Taxpayer Compliance at Kantor Pelayanan Pajak (KPP) Pratama Pati Based on Fishbone Diagram Analysis

Ike Pramitasari, Mochamad Edris, Agus Sunarno — Tue, 04 Jun 2024 00:00:00 +0000

Taxation is Indonesia’s largest source of national income. Public facilities such as school, hospital, bridges, airport, highway, and more are positive outcome taxpayer contributions to national development. Taxpayer compliance is the main key to generate national income. The Tax Service Office (KPP) in Pati is a unit of the Directorate General of Taxes (DJP) with a broad service area covering Pati Regency and Rembang Regency. This study aims to extract the root causes of taxpayer compliance issues at KPP Pati, focusing on office services, officer resources, taxpayer resources, and modern tax administration using technology analyzed through a fishbone diagram. Qualitative research method was employed to gather insights from 10 informants for gaining multiple points of view representing different perspectives on the four aforementioned aspects. Informants included a frontliner of NPWP, a frontliner customer service representative, two village officials, two account representatives, a service department head, and three taxpayers from different generations. The results revealed that the role of the millennial generation is significant due to their population dominance, while poor digitalization platforms at the DJP were getting worse. Improving digital platform functionality is crucial to enhance taxpayer compliance in the current era. This includes initiatives such as digital marketing, digital account, digital application, and transparent reporting practices.

Keywords: taxpayer, compliance, fishbone, generation, technology

Can Work Motivation Strengthen Citizens' Behavior in Old Organizations? Work Environment and Career Development Approach

Riska Putri Dewi Setianingrum, Dina Lusianti, Keke Tamara Fahira — Tue, 04 Jun 2024 00:00:00 +0000

This study aims to determine the influence of the work environment and career development on Organizational Citizenship Behavior (OCB) through work motivation as an intervening variable at Percetakan Menara Kudus. The study uses quantitative methods with the object of research at Percetakan Menara Kudus. The research sample consisted of 103 respondents using a purposive sampling technique with the criteria of employees who have worked for at least one year at Percetakan Menara Kudus. The data analysis method used was Partial Least Square (PLS), operated using the SmartPLS version 3.0 program. The study results show that the work environment and career development each positively and significantly affect work motivation. The work environment and career development do not affect OCB. Another result of this research is that work motivation positively and significantly affects OCB. Apart from that, research also shows that work motivation can be an intervening variable in the work environment and for career development on OCB as well.

Keywords: work environment, career development, work motivation, organizational citizenship behavior

The Influence of Executive and Independent Roles of Women Board Members on Bank Risk: Evidence from Indonesia

Wahidatun Nailis Sa'adah, Linda Putri Nadia, Dwi Soegiarto — Tue, 04 Jun 2024 00:00:00 +0000

This study examines the impact of the presence of women executives on bank risk, with a focus on banks in Indonesia. The research sample consists of 44 banks registered in Indonesia between 2013 and 2022. The analytical method employed is a fixed effect, incorporating year and bank effects. The research findings reveal that the presence of women executives and independent directors significantly reduces bank risk, as measured by indicators such as Non-Performing Loans (NPL) and Z-Score. The implications of these findings provide new insights into the contributions of women executives and independent directors to the stability and performance of banks in Indonesia. This study contributes to a deeper understanding of factors that can reduce bank risk and offers valuable perspectives for practitioners, policymakers, and researchers.

Keywords: women board member, bank risk, Indonesia

Organizational Performance: Integration of Commitment, Spirit, and Teamwork

Naurah Auril Augustin, Dina Lusianti, Tina Rahayu — Tue, 04 Jun 2024 00:00:00 +0000

This research aims to test the effect of teamwork, workability, and work spirit on work productivity through organizational commitment. Senior employees feel a sense of discomfort toward junior employees at work because of the different work abilities between senior and junior employees. Good work productivity can be achieved by teamwork, workability, and good work spirit among company employees, and it can help to achieve organizational commitment. The method used was purposive sampling with a sample size of 194 respondents. Data were collected using a questionnaire. The data analysis technique was descriptive statistical analysis, outer model and inner model using SEM SmartPLS version 3. This research shows that teamwork has a positive effect and no significant effect on work productivity. Moreover, it has a positive and significant commitment organization. However, workability and work spirit affect productivity and organizational commitment positively and significantly. Commitment organizational variables can mediate teamwork, workability, and work spirit to work productively.

Keywords: commitment, spirit, teamwork, organizational performance, workability

Digitalization of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia

Radita Meilariza, Zamrud Mirah Delima, Zuliyati . — Tue, 04 Jun 2024 00:00:00 +0000

Micro, Small, and Medium Enterprises (MSMEs) are essential in increasing national economic growth. The emergence of the digital economy has become a benchmark in implementing digitalization for MSMEs in Indonesia. Thus, this research aims to analyze the application of digitalization to MSMEs in Indonesia. The data used in the analysis of related topics is taken from various literature, both from journal articles and books. Data from various sources were then analyzed using a systematic literature review approach. The results of this analysis found that the current application of digital marketing is a new opportunity for the development of MSMEs in Indonesia. Therefore, the government’s role in supporting the digitalization of MSMEs in Indonesia is important. Results show that the application of digitalization has a positive influence on MSMEs in Indonesia and based on the analysis it has been found that many MSME are utilizing digital technology to develop their businesses. The implementation of digitalization provides business sustainability, innovation, and the opportunity to compete with large businesses in the city. Therefore, the analysis found that the implementation of digitalization of MSMEs in Indonesia is very necessary in the era of society 4.0.

Keywords: digitalization, MSMEs, digital marketing, economic growth

The Influence of Career Development and Providing Compensation on Job Loyalty and Job Satisfaction As Intervening Variables in Pdam Kudus (Perumda Tirta Muria)

Shintya Dwi Febriana, Mia Ajeng Alifiana, Dian Wismar'ein — Tue, 04 Jun 2024 00:00:00 +0000

This study aims to analyze the effect of career development and compensation on job loyalty with job satisfaction as an intervening variable in PDAM Kudus Regency (Perumda Tirta Muria). The research was conducted quantitatively, the primary data was obtained by survey using a questionnaire. The population in this study were all employees of Perumda Tirta Muria Kudus totaling 147 employees. This study involved 108 respondents obtained from calculating the Slovin formula with a tolerable error of 5%. Data processing was done using the Structural Equation Modeling (SEM) method through the AMOS 24 program. The results show that: (1) There is a positive and significant influence of career development on job satisfaction; (2) There is a positive and significant influence on compensation for employee job satisfaction; (3) There is a positive and significant effect of career development on work loyalty; (4) There is a positive and significant influence of compensation on loyalty work; (5) There is a positive and significant effect of job satisfaction on the job loyalty; (6) Career development on work loyalty shows that the direct influence exceeds the indirect influence, which shows that job satisfaction cannot be a mediating variable; (7) Providing compensation for work loyalty shows that the direct effect is smaller than the indirect effect, which shows that job satisfaction can be a mediating variable.

Keywords: career development, compensation, job loyalty, job satisfaction

The Effect of Profitability, Liquidity, Dividend Policy, and Capital Structure on Firm Value in Food And Beverage Companies Listed on the Indonesia Stock Exchange in 2017--2021

Allyana Rifda Nafisah, Supriyono ., Mira Meilia Marka — Tue, 04 Jun 2024 00:00:00 +0000

In the business world, competition between companies is growing rapidly along with the times. When new companies merge, the companies compete with each other to increase sales and market of each other’s products. In Indonesia, the industrial sector is growing rapidly, such as the food and beverage industry, which will continue to be needed by humans. As a result, new companies are emerging, and competition is getting tougher, impacting performance improvement. Based on the value of food and beverage companies in 2017–2021, there were fluctuations in several companies. In 2020, food and beverage companies experienced a decline due to COVID-19, so in 2020, several companies experienced a decline in their firm value. This research aims to analyze the influence of profitability, liquidity, dividend policy, and capital structure on firm value in food and beverage listed on the Indonesia Stock Exchange in 2017–2021. The type of this research is quantitative, secondary data. Data that had been collected were then processed using the SPSS 26 version analysis tool. The sample selection in this research was purposive sampling. Results show that profitability positively and significantly influences firm value. Liquidity has a negative and insignificant effect on firm value. Dividend policy has a positive and insignificant effect on firm value. Capital structure has a positive and insignificant effect on firm value. Profitability, liquidity, dividend policy and capital structure simultaneously influence firm value.

Keywords: profitability, liquidity, dividend policy, capital structure, firm value

Financial Sustainability in Emerging Markets: An Investigation of Determinants in the Pension Fund Companies

Mia Ajeng Alifiana, Wildanun Najiyya — Tue, 04 Jun 2024 00:00:00 +0000

The major goal of this article is to pinpoint the variables affecting the financial sustainability of pension fund companies that comprise emerging markets. The pension fund company data comes from Indonesia and was registered with the Indonesia Financial Service Authority (OJK) in 2020–2022. The sample was obtained using a purposive sampling method, which resulted in 14 pension fund companies. This quantitative research was done using a descriptive statistical approach. The data analysis technique used is regression analysis with Ordinary Least Square. The findings of this study support hypothesis 2 (H2), which states that there is a partial positive influence between the liquidity variable and finance sustainability. Meanwhile, efficiency (H1) and profitability (H3) do not affect financial sustainability. This study also reveals that the combination of efficiency, liquidity, and profitability variables simultaneously (H4) has a greater impact on financial sustainability than their partial effect on pension fund companies in Indonesia.

Keywords: efficiency, financial sustainability, liquidity, pension fund companies, profitability

The Effect of Pandawa Service Quality and Switching Cost on Loyalty of National Health Insurance Participants

Syarifatun Karuniaekawati, Mochamad Edris, Sutono . — Tue, 04 Jun 2024 00:00:00 +0000

Social Security Administrator (Badan Penyelenggara Jaminan Sosial, BPJS) for Health is a national health insurance. The variable “Loyalty” needs to be researched for the continuity of programs of the National Health Insurance (Jaminan Kesehatan Nasional, JKN) through participants’ satisfaction. With the occurrence of COVID-19, BPJS Kesehatan made innovation by opening a non-face-to-face channel service via WhatsApp known as Pandawa. The presence of COVID-19 has reduced the use of healthcare services in the JKN program, so there is a need for a study of the effect of switching costs on the loyalty of JKN participants. This research was conducted by distributing questionnaires via Google form to JKN participants who accessed Pandawa in October 2023, totaling 148 respondents. The novelty of this research is that innovation in membership administration services carried out by the Pandawa is still rarely studied. Smart PLS is used as a test tool with Pandawa service quality results which influence satisfaction and loyalty. It shows that good service quality will increase satisfaction and loyalty. Switching costs impact satisfaction but do not influence loyalty. JKN participants who switch to other healthcare service financing are not related to loyalty but to satisfaction.

Keywords: Service quality, Switching Cost, Loyalty, JKN, Pandawa, Satisfaction

The Effect of Training, Workload, and Task Complexity on Productivity Through Incentives in Medical Support Services At Rsud Dr. Soetrasno Rembang

Hartiningsih ., Mamik Indaryani, Kertati Sumekar — Tue, 04 Jun 2024 00:00:00 +0000

Unsafe work behavior causes 85% of workplace accidents. Improving employee skills through training is expected to reduce worker error rates. Despite the hospital’s provision of beds for inpatient treatment with the expectation of generating financial income from patients, the Bed Occupancy Ratio (BOR) standard has not been met. This study aims to analyze the direct and indirect influence of training, workload, and task complexity on productivity through incentives in medical support services at RSUD dr. R. Soetrasno Rembang. This study employs an explanatory research approach. The total population comprises 145 employees in the medical support service of the hospital. The sampling method was purposive sampling, and the sample size of 105 employees was determined using the Issac Michael formula. Data were analyzed using SEM. The results of this study revealed a P-value of <0.05, meaning that it had a positive and significant effect of training, workload, and task complexity on productivity through incentives. The training variable on work productivity showed a direct influence of 0.228 and an indirect influence of 0.133. Other results between workload on productivity showed a direct effect of 0.217 and an indirect influence of 0.138. The test results also indicated a direct influence of task complexity on productivity (0.171) and indirect influence of 0.070. In conclusion, this study suggests that training significantly influences productivity in medical support service at RSUD dr. R. Soetrasno Rembang, with a coefficient of 0.228 compared to other variables.

Keywords: training, workload, task complexity, incentives, productivity

Community Empowerment Through Diversification of Klithik Puppets Based on Creative Business to Promote Tourism in Wonosoco Village, Undaan District, Kudus Regency

Zuliyani Irmawati Fristiyani, Dwi Soegiarto, Radita Meilariza — Tue, 04 Jun 2024 00:00:00 +0000

Klithik puppet, in Wonosoco Village, Undaan District, Kudus Regency, is a local cultural heritage that is not well-known by the wider community, especially in Kudus Regency. The existing cultural potential and the title of a Tourism Village have not been utilized optimally for the welfare of the people in Wonosoco Village. To support the realization of the Village SDGS and make it economically equitable, the community has to play an important role in supporting the implementation of this goal. So, the idea emerged to carry out economic empowerment through product diversification such as t-shirts, hats, and keychains with the theme of Klithik puppet. This research aims to find out whether economic empowerment through diversification of creative economic products affects the economic welfare of the people of Wonosoco Village. This research is field research with a qualitative descriptive analytical approach. Data collection techniques were observation, interviews, and documentation studies. The results of the research show that economic empowerment can improve entrepreneurial skills, open new jobs, and encourage tourism in Wonosoco village, Undaan district, and Kudus district. The patterns used in implementing activities include socialization, product manufacturing, product manufacturing training, mentoring and monitoring, marketing management as well as program evaluation and sustainability.

Keywords: Klithik puppet, economic empowerment, creative business, digitalization

Entrepreneurial Success Strategies Through Competitive Advantage And Financial Literacy on Batik MSMES in Jepara and Kudus

Nurul Rizka Arumsari, Aprilia Whetyningtyas, Ashari . — Tue, 04 Jun 2024 00:00:00 +0000

The success of Micro, Small, and Medium Enterprises are influenced by several internal and external factors. This quantitative research aims to analyze the influence of competitive advantage and financial literacy on entrepreneurial success in Jepara and Kudus Batik MSMEs. The population in this study were Batik MSME owners in Jepara and Kudus, with a sample size of 44 respondents. Data collection techniques were surveys and questionnaires. Data were analyzed using multiple linear regression analysis with SPSS version 25 tools. The t-test results show that competitive advantage positively affects entrepreneurial success, while financial literacy does not. The results of the f-test show that the variables of competitive advantage and financial literacy positively affect entrepreneurial success.

Keywords: entrepreneurial success, competitive advantage, financial literacy, batik SMEs

Analysis of the Influence of Leadership, Quality of Human Resources, and Competency on the Performance of Service Providers in Participating the Goods/Service Procurement Process in Demak District With Innovative Work Behavior As an Intervening Variable

Wila Adi Purnama, Kertati Sumekar, Mochamad Edris — Tue, 04 Jun 2024 00:00:00 +0000

This research aims to analyze the influence of leadership, quality of human resources, and competence on the performance of service providers in following the goods/services procurement process in Demak district, with innovative work behavior as an intervening variable. The sample determined in this research was 100 service providers as respondents. Data collection methods was a questionnaire. Instrument testing was done using validity tests and reliability tests. Data analysis was done using S analysis Structural Equation Modelling (SEM) with Structural Moment Analysis (AMOS). Results show that : leadership has a positive and significant effect on innovative work behavior; HR quality has a positive and significant effect on innovative work behavior; competency has a positive and significant effect on innovative work behavior; leadership has a positive and significant effect on service provider performance; HR quality has a positive and significant effect on provider performance services; competence has a positive and significant effect on the performance of service providers; and innovative work behavior has a positive and significant effect on the performance of service providers. Innovative work behavior is unable to mediate the influence between competence on service provider performance, leadership on performance, and HR quality on performance.

Keywords: leadership, quality of human resources, competence, innovative work behavior, service provider performance

Survival of ASEAN Firms: Understanding Profitability, Liquidity, and Solvency Dynamics During Financial Distress

Shafira Mega Rizqiyani, Melia Qodriyani, Izza Ashsifa — Tue, 04 Jun 2024 00:00:00 +0000

In the dynamic landscape of business, a firm’s financial sustainability is paramount for long-term growth and operational stability. Key components of a firm’s financial structure include profitability, liquidity, and solvency. This study examines their impact on financial distress within the ASEAN region from 2012 to 2021, utilizing a sample of 44,800 observations. The findings reveal that profitability and liquidity exhibit a negative relationship with financial distress, suggesting that firms with higher profitability and liquidity are less susceptible to financial difficulties. Conversely, solvency demonstrates a positive association with financial distress, indicating that firms with greater solvency may face heightened risks of encountering financial distress. These findings hold significant implications for corporate decision-makers, financial analysts, and policymakers. Understanding the interplay among profitability, liquidity, and solvency enables firms to develop robust financial strategies to mitigate the likelihood of financial challenges. This research contributes valuable insights to the discourse on managing financial risks, offering guidance for prudent financial decision-making amidst evolving business landscapes.

Keywords: profitability, liquidity, solvency, financial distress

Antecedents and Consequences of Corporate Social Responsibility Disclosure in Perspective Legitimation Theory

Ponny Harsanti, Retno Tri Handayani, Diah Ayu Susanti — Tue, 11 Jun 2024 00:00:00 +0000

Corporate social responsibility can affect financial performance and indirectly provide positive social information to keep corporate legitimacy in society. The current research aims to empirically demonstrate the impact of environmental performance and environmental costs on financial performance through the disclosure of corporate social responsibility. The research population is primary consumer goods companies listed on the Indonesia Stock Exchange in 2017–2021. The sampling technique was purposive sampling. The analytical methods used were descriptive statistical analysis, classical assumption tests, and hypothesis tests. Results show that environmental performance has no impact on financial performance. Meanwhile, environmental costs have a positive impact on financial performance; corporate social responsibility disclosure has a positive impact on financial performance; and environmental performance has no impact on financial performance through corporate social responsibility disclosures. Corporate Social Responsibility discloses environmental costs and financial performances.

Keywords: environmental performance, environmental costs, disclosure of corporate social responsibility and financial performance

Gross Up For PPH 21 Cuts: Is it the Suitable Solution?

Tue, 04 Jun 2024 00:00:00 +0000

Implementing good university governance in totality and consistency in the academic field is essential. Finance, human resources, and accountability are important elements of higher education governance. This study aims to determine the the calculation of PTKP and the reporting of Article 21 Income Tax, as well as steps that must be taken when there is an error in reporting Article 21 Income Tax by MSE employees under the XYZ Foundation. This study uses primary data. Data has been collected and then analyzed to find out various calculations, namely the net method, gross method, and gross-up method. Results show that the calculation of the Gross-Up Income Tax Method article 21 for employees according to PSAK 46 to minimize Corporate Income Tax is very appropriate as a solution for taxpayers and the XYZ Foundation.

Keywords: PPh 21; Gross Up; Personal Taxpayer; KUP

Green Business: A Review based Green HRM

Agung Subono, Ullya Kurnisa — Tue, 04 Jun 2024 00:00:00 +0000

The idea of a green company has been around since the 1980s. Thinking about the availability of high-quality natural and organic foods in a way that benefits the company, serves consumers, and preserves nature in business processes. “Green not (only) for profit” needs an understanding of related technological literacy in the era of society 5.0. by creating green product innovations. This review article identifies how corporations (Small and Medium Enterprises /SMEs) today develop human resource policies to support Green Business and create Green Product Innovations. There are six Propositions based on theory and research in this article: the direct and simultaneous effect of green HRM and green management on green business processes and green product innovations. Future research in this area also will be discussed.

Keywords: green business process, green HRM practices, green management, green product innovations

The Influence of Economic Motivation, Gender, Perception, Family Environment, and Work Environment on Students' Interest in Becoming a Public Accountant

Tue, 04 Jun 2024 00:00:00 +0000

This study aims to determine the effect of economic motivation, gender, perception, family environment, and work environment on students’ interest in becoming a public accountant. The research object originated from Muria Kudus University, with a purposive sampling method for sampling. The total samples were 262 samples. The research used a quantitative approach with primary data sourced from respondents through questionnaire answers. The data analysis method used was multiple linear regression analysis. The analytical tool used was SPSS 26. The results showed that economic motivation, perceptions, family environment, work environment had a positive effect on students’ interest in becoming public accountants, while gender had no effect on students’ interest in becoming public accountants.

Keywords: economic motivation, gender, perceptions, family environment, work environment students’ interest in becoming a public accountant

Does COVID-19 Affect the Business Sustainability of Mining Industry? Some Indonesian Evidence

Tue, 04 Jun 2024 00:00:00 +0000

This study aims to investigate whether COVID-19 affects business sustainability in terms of the economics of the mining industry in Indonesia. Specifically, this article examines whether the economic sustainability of mining companies improved or worsened after the COVID-19 attack on the country. The current research measures economic sustainability using the Altman Z financial distress model and profitability. Using 43 publicly listed companies in the mining industry as a sample, the analysis of the Wilcoxon signed rank test reveals that the Altman Z score increases significantly in the period after the COVID-19 contagion as compared to those before the contagion. Meanwhile, there is no difference in the profitability of the mining industry before and after the COVID-19 contagion. The results suggest that the mining industry remains strong despite the huge effect of the COVID-19 pandemic, which led to a decrease in the coal price due to the large scale social restrictions. The financial performance of the mining industry shows an improvement, as marked by an upward trend in the Altman Z score from 2018 to 2021. The profitability of the mining industry has been stable from 2018 to 2021. This study offers evidence of the mining industry’s financial condition in the Indonesia Stock Exchange (IDX) when COVID-19 attacked Indonesia, at a time when the gold price reached its maximum and the president banned the export of mining products’ raw materials.

Keywords: economic sustainability, financial performance, Altman Z-score, financial distress, profitability, COVID-19

The Effect of Career Development and Job Satisfaction on Organizational Citizenship Behavior

Muhammad Miftahuddin, Dwi Cahyo Hadi Prasetyo, Burhanudin . — Tue, 04 Jun 2024 00:00:00 +0000

The purpose of forming the Yogyakarta City Satpol PP is to help the Mayor run government in peace, public order, and community protection. Achieving this goal is not easy because there are various problems faced by the Yogyakarta City Satpol PP office, including career development problems perceived by Satpol PP personnel and job satisfaction problems. These problems then impact low organizational citizenship behavior in Satpol PP. Therefore, this research aims to examine: (1) the influence of career development on organizational citizenship behavior and (2) the effect of job satisfaction on organizational citizenship behavior. The sample used was 143 Yogyakarta City Civil Service Police Units. The data collection technique was a questionnaire, while the data analysis technique was multiple regression analysis. The research results show that career development and job satisfaction has no effect on organizational citizenship behavior.

Keywords: career development, job satisfaction, organizational citizenship behavior

Digital Era and Ethical Behavior: A Study of Determination Theory

Tue, 04 Jun 2024 00:00:00 +0000

Based on the moral paradigm of Self-Determination Theory (SDT), an organization should encourage individuals to maintain ethical behavior through an internalization process. This study captures the views of police department personnel about unethical behavior, namely corruption, especially corruption in a new digital-normal era. This study measures the internalization level of ethical behavior through salary satisfaction and locus of control. The study uses a questionnaire to reveal the internalization level of ethical behavior and police officers as respondents. Results show that ethical behavior is internalized in intrinsic motivation form. Therefore, this study contributes to a new paradigm of SDT (moral paradigm) and ethical practice by developing the self-belief of an officer in the new digital normal era.

Keywords: digital, new normal, self-determination theory, salary satisfaction, locus of control

The Impact of Organizational Culture, Business Partnerships, and Work Motivation on the Performance of Micro and Small Business Actors in Yogyakarta Sleman District

Titi Laras, Handarini Cinta Wati, Gesty Ernestivita, Sri Wara Nusandari — Tue, 04 Jun 2024 00:00:00 +0000

This research aims to find out the influence of organizational behavior, business partnerships, and motivation on the performance of micro and small businesses in Sleman Regency. The research was conducted in the “Micro, Small and Medium Enterprises Communication Forum” in Sleman Regency. This is quantitative research with a sample of 102 micro and small enterprises in Sleman Regency. The data analysis was done by using SPSS with multiple linear regression analysis at the significance level α = 0.05. Results show that both partial or simultaneous organizational behavior, business partnership, and motivation have positive influences and are significant to business performance. The influence of organizational behavior, business partnerships, and motivation on business performance on the performance of micro and small businesses indicated by Adjusted R Square is 55.1%.

Keywords: performance, motivation, business partnerships, and organizational culture

Does The Supporting Environment and Entrepreneurship Education Influence Interest in Islamic Entrepreneurship?

Nafi' Inayati Zahro, Iwan Suroso, Kertati Sumekar, Zuliyati ., Izza Ashsifa — Tue, 04 Jun 2024 00:00:00 +0000

This quantitative research aims to analyze the influence of the Supporting Environment and Entrepreneurship Education on Interest in Islamic Entrepreneurship through Awareness of Islamic Business Potential among students at Muria Kudus University and Nadhatul Ulama Islamic University Jepara. The sampling technique used in this research was purposive sampling. Intervening analysis and difference tests are used as data analysis techniques in this research. The hypothesis of this research is that the Supporting Environment and Entrepreneurship Education influence interest in Islamic entrepreneurship. Supporting Environment, Entrepreneurship Education, Islamic Value Beliefs, Cultural Values influence interest in Islamic entrepreneurship through Awareness of Islamic Business Potential. There are differences in interest in Islamic entrepreneurship among Muria Kudus University and Nadhatul Ulama Jepara Islamic University students.

Keywords: entrepreneurship, business, management, digital, SME

The Influence of Green Marketing, Packaging, and Service Quality on Consumer Loyalty Through Consumer Satisfaction of Es Teh Indonesia (Indonesian Iced Tea) in Kudus

Esti Eka Damayanti, Nurul Rizka Arumsari, Rozaq Muhammad Yasin — Tue, 04 Jun 2024 00:00:00 +0000

This research aims to analyze the influence of green marketing, packaging, and service quality on consumer loyalty through consumer satisfaction with Es Teh Indonesia in Kudus. The population in this study were consumers of Es Teh Indonesia in Kudus. The sampling technique used was purposive sampling to produce a sample of 150 respondents. Data were analyzed using the SEM AMOS v.24 analysis. The findings in this study show that green marketing, packaging, and service quality have a positive and significant effect on consumer satisfaction. In addition, green marketing, packaging, and service quality also have a positive and significant effect on consumer loyalty. Consumer satisfaction is able to mediate the influence of green marketing, packaging, and service quality on consumer loyalty.

Keywords: green marketing, packaging, service quality, consumer satisfaction, consumer loyalty

The Impact of Financial Literacy, FinTech Utilization, and Literacy of Risk in FinTech on MSMEs Business Continuity in Yogyakarta

Elma Ayu Aprialita, Wika Harisa Putri, Handoko Arwi Hasthoro — Tue, 04 Jun 2024 00:00:00 +0000

Micro, Small, and Medium Enterprises (MSMEs) can face significant challenges, including financial interruptions, operational hazards, and inadequate financial management. The government’s efforts to safeguard the sustainability of MSMEs include implementing priority support programs, providing working capital credit, and promoting their digitalization. Risk considerations impede the successful adoption of financial technology (FinTech), presenting obstacles to company continuity. This study aims to ascertain the impact of financial literacy, FinTech utilization, and literacy of risk in FinTech on the continuity of MSMEs in Yogyakarta. One hundred twelve samples of the entrepreneurs in Yogyakarta were acquired using a nonprobability sampling technique. However, after implementing rigorous data purification methods, only 100 sample replies were deemed suitable for data processing. The data from the investigations were examined using multiple linear regression. The study’s findings suggest that the introduction of FinTech-based partial assessments for financial literacy and literacy of risk in FinTech significantly affects the ability of small companies in Yogyakarta to continue their economic operations. Conversely, the utilization of FinTech has little impact on the uninterrupted operation of MSMEs in Yogyakarta.

Keywords: business continuity, MSMEs, financial literacy, financial technology