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Shaping Employee Performance: Investigating Psychological Capital (PsyCap) and Motivation within a State-Owned Enterprise Lungguh Jatmika; Iwan Sidharta; Titi Titi
JURNAL COMPUTECH & BISNIS Vol. 20 No. 1 (2026): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/jcb.v20i1.12

Abstract

Abstract Suboptimal employee performance remains a critical challenge that hinders state-owned enterprises from achieving their strategic institutional targets. To address this issue, this study investigates how psychological capital (PsyCap) and work motivation influence employee performance within the public sector. The research team utilizes a quantitative descriptive-verificative research design, employing a survey approach to gather empirical data. Through a simple random sampling technique, the researchers collected primary data from employees working at a prominent state-owned enterprise (BUMN) in Bandung. The statistical analysis relies on structural equation modeling to analyze the direct and simultaneous relationships between the variables. The empirical results demonstrate that both psychological capital and motivation significantly and positively drive employee performance. The novelty of this study lies in its specific integration of positive psychological resources (PsyCap) alongside intrinsic motivation within a highly structured, bureaucratic Indonesian state-owned enterprise undergoing modern organizational transformation. Practically, these findings imply that corporate executives and HR managers must strategically cultivate psychological resilience—specifically hope, efficacy, resilience, and optimism—while designing robust motivational programs to optimize workforce productivity and secure long-term institutional success.
Food Quality Impacts Customer Satisfaction and Purchase Recommendations in a Bandung Culinary Business Irena Larashati; Iwan Sidharta
JURNAL COMPUTECH & BISNIS Vol. 20 No. 1 (2026): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/jcb.v20i1.14

Abstract

This study investigates the structural relationships driving customer behavioral intentions and advocacy within the vibrant culinary sector of Bandung, Indonesia. Specifically, the research models the impact of food quality on customer intention and customer satisfaction, while examining how these variables subsequently trigger customer recommendations. Utilizing a quantitative approach, the study analyzes the empirical data through Partial Least Squares Structural Equation Modeling (PLS-SEM), supplemented by Latent Variable (LV) Prediction and the Cross-Validated Predictive Ability Test (CVPAT). The measurement model establishes robust convergent validity (AVE $> 0.680$), excellent internal consistency reliability and a complete absence of multicollinearity. Discriminant validity assessments via the Fornell-Larcker criterion and the Heterotrait-Monotrait (HTMT) ratio further confirm the distinctiveness of all latent constructs. The structural path analysis reveals that food quality exerts a remarkably strong, positive impact on customer intention and significantly boosts customer satisfaction. Additionally, customer intention significantly and positively influences both customer recommendation and customer satisfaction. Heightened customer satisfaction, in turn, significantly enhances the generation of positive recommendations. Ultimately, these findings prove that food quality acts as the primary catalyst in a powerful behavioral chain reaction. By maintaining exceptional culinary standards, restaurant operators in Bandung can effectively capture consumer intentions, maximize dining satisfaction, and secure organic market growth through invaluable word-of-mouth recommendations.
How Motivation and Normative Commitment Drive Employee Performance: A Case Study of a Lifestyle and Home Improvement Retailer in Bandung Ujang Wawan Sam Adinata Adinata; Iwan Sidharta; Djadjat Suswanto; Adang Adang
Acman: Accounting and Management Journal Vol. 6 No. 1 (2026): Acman: Accounting and Management Journal
Publisher : P3M, Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v6i1.04

Abstract

To sustain effective performance, modern retail corporations must continuously prepare themselves to anticipate and adapt to rapid market changes. This study investigates how motivation and normative commitment influence employee performance within the dynamic retail environment. The research team employs a descriptive-verificative method using a survey approach to collect primary data from employees working at a prominent home improvement and lifestyle retail company in Bandung. The statistical analysis utilizes path analysis to measure the precise impact and relationships between the variables. The empirical results demonstrate that both motivation and normative commitment significantly and positively drive employee performance. The novelty of this study lies in its specific contextual evaluation of normative commitment combined with adaptive motivation within the fast-evolving lifestyle retail sector in an emerging Indonesian metropolitan area. Practically, these findings imply that retail managers must strategically design tailored motivational programs and foster a strong sense of moral obligation among staff to build a resilient, high-performing workforce capable of navigating organizational transformations.
Tax Avoidance: The Role of Size and Intensity of Indonesian Manufacturing Sector (2021-2024) Anisa Fitriani Shaqira; Iwan Sidharta; Sana Sholihah
Journal of Economics, Management, and Entrepreneurship Vol. 3 No. 2 (2025): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v3i2.05

Abstract

Tax avoidance is an important issue that impacts state revenue, particularly in the manufacturing sector, which contributes significantly to the national economy. This study aims to verify the influence of company size and capital intensity on tax avoidance among manufacturing firms for the period of 2021-2024 at Indonesian Stock Exchange. The research employs a quantitative verifiable method with a panel data approach. Sampling is conducted using purposive sampling techniques targeting manufacturing companies that meet the research criteria. Data analysis is performed using panel data model testing, classical assumption tests, and multiple linear regression. The findings reveal that company size does not have a notable impact, while capital intensity demonstrates a significant positive effect on tax avoidance. This suggests that as the ratio of fixed assets rises, firms are presented with more opportunities to utilize tax avoidance tactics via effective management of depreciation. The results indicate that that as the proportion of fixed assets increases, companies have greater opportunities to employ tax avoidance strategies through depreciation management. These findings have implications for tax authorities and corporate management to consider internal factors influencing tax compliance, promoting a fairer, more transparent, and sustainable tax system.
Co-Authors Abia Karen Meilita Adang Adang Agung Wahana Ali Mulyawan Ali Mulyawan Andyandi, Pebrio Tri Anisa Fitriani Shaqira Asep Rochyadi Suherman Astuti, Riska Yuni Azhar Affandi Bob Foster Boy Suzanto Caesarini Novianty Cendrayani, Yani Dadi Rosadi Dadi Rosadi Dedi Setiadi Miharja Devi Desiyanti Dina Lusyana Dina Lusyana Dina Lusyana, Dina Djadjat Suswanto Dwiningtyas, Putri Rahayu Effendi Effendi Effendi Effendi Effendi, Effendi Elza Nurhaliza Hayat Ester Manik Fajar Mulqi Fath Haris Nurdiansyah, Haris Haritsatun Najwa Hasanah, Ai Hendiky, Ferry Herawati, Octaviane Herlambang, Adi Hersona, Sonny Hidayahtullah, Annaba Raffal Imelda Megawati Ivonila Anggraeni Kadir, Kadir Komara, Anton Tirta Kyky Rizky Zuana Larashati, Irena Larry Al Bar Hendra Putra Lasmaya, Siti Mia Lungguh Jatmika Maulana Yusup, Maulana Merry Pramashela Mirna Wati Muhammad Deni Johansyah Najwa, Haritsatun Neni Nur Fitriani Nita Yura Roslina Novirin, Barli Nur Istikomah, Nur Nurpadhilah, Siti Octaviane Herawati Pramashela, Merry Purana, R. Deni Purana, R. Deni Purana, Rd. Deni Putri Rahayu Dwiningtyas Putriyani, Risna Amel Rahmahwati Rahmahwati Rahmahwati Sidh Rahmahwati Sidh Rahmahwati, Rahmahwati Rahman, Robbi Saepul Ramadhani, Gita Indah Resawati, Retno Riadi, Farid Rinawati Rinawati Rinawati, Nenny Rindu Jasun Arifin Riska Yuni Astuti Rosadi, Dadi S Mia Lasmaya Sana Sholihah Santi Despila Senen Machmud Shilfa Irziani Kamal Suherman, Asep Rochyadi Titi Titi Tri Puji Citasari Ujang Wawan Sam Adinata Adinata Yani Cendrayani