Ikhsan Habib Fabillah
Sekolah Tinggi Ilmu Ekonomi Al-Madani

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WORK STRESS VERSUS INCENTIVES IN AFFECTING EMPLOYEE AND MANAGERIAL PERFORMANCE Erni Febriani; Atika Ulfah; Ikhsan Habib Fabillah; Azizatul Muzayanah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 14 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v14i1.1560

Abstract

Quality of service is crucial in business sustainability. However, some conditions can encourage burnout, leading to work stress for employees. In the long term, work stress also results in high employee turnover, leading to a decline in company performance. This study aims to evaluate employees' performance in coping with job stress and determine the effect of incentives on improving employee performance, especially in financial distress. Specifically, this study examined employee performance at two levels, namely employee performance at the staff level and employee performance at the manager level, which has never been done before. This study uses a descriptive research design with a quantitative approach. This study's data mining analysis technique uses the path analysis method with partial least squares (PLS) measurements. The questionnaires distributed in this study comprised 577 for staff-level employees and 53 for manager-level employees. Based on the results of the data analysis, we can conclude that incentives and work stress have a positive and significant impact on employee productivity and management efficiency. This research allows companies to improve employee performance and management effectiveness in dealing with work stress.
PERSEPSI KEUNTUNGAN DAN TINGKAT KEPERCAYAAN DALAM MEDIA SOSIAL SEBAGAI DETERMINAN INTENSI UMKM DENGAN KENYAMANAN SEBAGAI VARIABEL INTERVENING Ikhsan Habib Fabillah; Erni Febriani; Ayu Aulia; Silvia Prisca Gani
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 14 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v14i1.1570

Abstract

This study aims to explore the impact of perceived benefits and perceived trust on MSMEs' intention to transact on social media platforms, with perceived convenience as a mediating variable. The methodology used is a quantitative approach by conducting a survey of 292 MSMEs in Lampung Province who actively use social media for transactions. The data obtained were analyzed through Structural Equation Modeling with the Partial Least Squares (PLS-SEM) approach. The findings of this study indicate that both perceived benefits and perceived trust have a positive and significant influence on perceived convenience. In addition, perceived benefits, perceived trust, and perceived convenience also have a positive and significant influence on MSMEs' intention to transact through social media. The results indicate that perceived convenience functions as a partial mediator for the influence of perceived benefits and perceived trust on MSMEs' intention.