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All Journal Ilomata International Journal of Management JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Arifia Yasmin
Universitas Harkat Negeri
Economics, Econometrics & Finance Social Sciences

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The Role of Recruitment and Selection in Achieving Superior HR Performance in the Industrial Sector Hesti Widianti; Arifia Yasmin; Hikmatul Maulidah; Bahri Kamal; Ririh Sri Harjanti
Ilomata International Journal of Management Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i3.2217

Abstract

This study examines the association between recruitment, selection, and human resource (HR) performance in Indonesia's industrial sector a context underrepresented in existing HR literature despite its distinct labor market characteristics, including a rapidly formalizing HR infrastructure and sector-specific skill demands in manufacturing, automotive, and textile industries. While prior studies confirm positive relationships between talent acquisition practices and employee performance, evidence from emerging economy industrial firms operating under semi-formalized HR systems remains limited, and the combined predictive role of recruitment and selection has rarely been tested within this context. Using a cross-sectional survey of 200 employees from industrial companies in Central Java and multiple linear regression analysis, this study finds that recruitment (β = 0.456, p < 0.001) and selection (β = 0.523, p < 0.001) are each positively associated with HR performance, together accounting for 67.8% of its variance (R² = 0.678). Because the design is cross-sectional, these results indicate association rather than causation. The findings suggest that more systematic and structured talent acquisition practices correspond with better employee performance outcomes, and offer sector-specific empirical evidence to inform HR policy in Indonesian industrial firms where formal recruitment and selection standards are still developing.
TEKNOLOGI AKUNTANSI DIGITAL DAN FINTECH TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN UMKM: LITERASI SEBAGAI PEMODERASI Aryanto Aryanto; Ida Farida; Arifia Yasmin
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 7 No. 1 (2026): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v7i1.16021

Abstract

Perkembangan pesat teknologi digital telah mengubah praktik pengelolaan keuangan pada usaha mikro, kecil, dan menengah (UMKM). Penelitian ini bertujuan untuk menganalisis pengaruh teknologi akuntansi digital dan financial technology (FinTech) terhadap efektivitas pengelolaan keuangan UMKM, dengan literasi keuangan dan literasi digital sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data yang dikumpulkan dari 152 UMKM di Kota Tegal melalui teknik purposive sampling. Data dianalisis menggunakan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS 3.0. Hasil penelitian menunjukkan bahwa teknologi akuntansi digital dan FinTech secara signifikan meningkatkan efektivitas pengelolaan keuangan UMKM. Namun demikian, literasi keuangan dan literasi digital tidak memoderasi hubungan antara adopsi teknologi dan efektivitas pengelolaan keuangan. Temuan ini menunjukkan bahwa adopsi teknologi secara independen berkontribusi dalam meningkatkan efektivitas pengelolaan keuangan UMKM, bahkan pada pelaku usaha yang memiliki tingkat literasi keuangan dan literasi digital yang relatif rendah.
Co-Authors Aryanto Aryanto Bahri Kamal Hesti Widianti Hikmatul Maulidah Ida Farida Ririh Sri Harjanti