Articles
Gen Z Consumer Trends: Understanding The Next Wave Of Buying Behavior
Sjahruddin, Herman;
Adif, Riandy Mardhika
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)
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DOI: 10.37385/msej.v5i1.4085
This article offers a comprehensive exploration of Generation Z consumer trends within the context of PT. Murza Utama. The study investigates the relationships between Brand Preference (BP), Brand Innovation (BI), Business Ethics (BE), and Buying Decision (BD). The direct test results indicate that while the impact of Brand Preference on Business Ethics and Buying Decision may not be statistically significant, Brand Innovation significantly influences Business Ethics and Buying Decision. The indirect test results suggest a nuanced relationship between Brand Preference and Buying Decision, mediated by Business Ethics. The findings underscore the importance of integrating both innovation and ethical practices in shaping consumer behavior. Businesses, including PT. Murza Utama, are advised to adopt strategies that embrace innovation while maintaining a strong ethical foundation to effectively engage Generation Z consumers.
Beban Kerja Dan Kebutuhan Berprestasi: Manakah Yang Penting Dalam Peningkatan Kinerja Pegawai?
Djaya , Subhan;
Sjahruddin, Herman;
Nasir, Nurjannah;
Heslina, Heslina
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)
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DOI: 10.37385/msej.v5i1.4493
Performance is a result used by an organization to improve employee performance which originates from the results of employee work implementation as a form of their accountability to the organization where they work. This study aims to test whether workload and need for achievement can influence work results. The total population in this study was 114 employees. The sample used in this research was 53 respondents with the sample collection technique carried out through simple random sampling using a questionnaire. The results of regression testing using SPSS show that workload has a significant effect on employee performance, this condition is different from the need for achievement, which shows that the need for achievement does not contribute to performance achievement.
Debt To Equity Ratio Terhadap Price Book Value Dengan Return On Equity Sebagai Variabel Pemediasi
Satriani, Reni;
Hasbiyadi, Hasbiyadi;
Sjahruddin, Herman
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)
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DOI: 10.37385/msej.v5i2.5334
This study was conducted to examine the effect of return on equity ratio (ROE) in mediating the effect of debt to equity ratio (DER) on price book value (PBV) of coal sector issuers listed on the Indonesia Stock Exchange. This research is quantitative based and uses secondary data. The population of this study were 43 issuers, sample withdrawal using purposive sampling with the number of samples that met the criteria of 34 issuers that published complete financial reports from 2020-2022 so that the total sample used was 102 data analysis units. Panel data regression analysis was used with the help of Eviews 13. The results showed that the debt to equity ratio (DER) variable had a significant positive effect on price book value (PBV). In other tests, there is evidence that the debt to equity ratio (DER) has a significant positive effect on return on equity (ROE), besides that this research also finds that return on equity (ROE) has a positive and insignificant effect on price book value (PBV). For the mediation effect, there is evidence that return on equity (ROE) cannot mediate the effect of debt to equity ratio (DER) on price book value (PBV).
Analisis Pengaruh Good Corporate Governance dan Konservatisme Akuntansi Terhadap Tax Avoidance
Herman Sjahruddin;
Karyaningsih Karyaningsih;
Rini Novianti;
Rian Ardianto;
Sonny Santosa
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA
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DOI: 10.29040/jap.v23i2.7290
This study aims to examine and analyze the effect of good corporate governance and accounting conservatism on tax avoidance. This type of research is an explanation research with a quantitative approach. The independent variables in this study are good corporate governance and conservatism. While the dependent variable in this study is tax avoidance. The data used in this research is quantitative by analyzing secondary data. The population listed in this study consists of property companies during the 2016-2021 period. Where this research was conducted by means of a survey to the Indonesia Stock Exchange. The collected data is processed and analyzed by multiple linear regression analysis with the help of SPSS 23 program. The results of this study indicate that: 1) good corporate governance has a positive and significant effect on tax avoidance and 2) conservatism has a positive and significant effect on tax avoidance. The results of this study suggest that if the company wants to do tax avoidance well, the company must understand good corporate governance and accounting conservatism so that tax avoidance by the company does not have a negative impact on the company in the long term.
THEORY OF PLANED BEHAVIOR TERHADAP NIAT INVESTASI DENGAN LITERASI KEUANGAN SEBAGAI MODERASI
Herman Sjahruddin;
Anton Priyo Nugroho;
Jacomina Vonny Litamahuputty;
Wiwit Agustina
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta
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DOI: 10.29040/jie.v7i2.9498
Sebagai negara berkembang yang diuntungkan oleh fenomena bonus demografi, Indonesia tentunya menawarkan peluang yang baik untuk pertumbuhan pasar saham. Niat investasi adalah pedoman aset yang dialokasikan ke opsi investasi untuk keuntungan dimasa depan. Tujuan penelitian ini adalah untuk mengukur dan menganalisis sikap, norma subjektif, dan persepsi kontrol perilaku terhadap niat investasi dengan literasi keuangan sebagai variabel moderasi. Penelitian ini merupakan jenis penelitian kuantitatif. Pengumpulan data dalam penelitian ini berasal dari kuesioner yang diisi sendiri oleh responden sebanyak 260 orang dari berbagai wilayah di Indonesia diantaranya Kota Makassar, Yogyakarta, Ambon dan Malang. Tehnik pengambilan sampel menggunakan purposive sampling dengan kriteria tertentu, dan teknik analisis menggunakan software Smart PLS. Hasil penelitian ini menunjukkan bahwa sikap investasi berpengaruh langsung dan signifikan terhadap niatl investasi, norma subyektif berpengaruh langsung dan signifikan terhadap niat investasi. Persepsi kontrol perilaku memiliki pengaruh langsung dan signifikan terhadap niat investasi. Literasi keuangan sebagai moderasi mampu memoderasi sikap, norma subjektif, dan persepsi kontrol perilaku terhadap niat investasi. Keywords: Theory Planed Behavior (TPB), Literasi Keuangan, Niat Investasi
PENGARUH EMPLOYEE COMMUNICATION DAN CAREER DEVELOPMENT TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR
Nurul Hikmah;
Herman Sjahruddin;
Rusni Rusni
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa
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DOI: 10.46306/jbbe.v17i2.561
Since the promulgation of the Law on State Civil Servants (ASN), the management of civil servants (PNS) and government employees with work agreements (PPPK) has increasingly emphasized their qualifications, abilities and performance. One way to apply these three principles is to implement talent management, resulting in high individual performance. This Study aims to test the effect of civil servants communication and career development towards civil servants organizational citizenship behavior at the PUPR Region VIII Makassar Competency Development Center. The sample in this study was 45 respondents. This research uses multiple linear regression analysis techniques with the help of the SPSS Ver program. 27.0. The research results show that civil servants communication displayed by civil servants is at a good level so it is proven to increase civil servants organizational citizenship behavior in a good direction so does the career development of those that increase can also improve civil servants organizational citizenship behavior
KONTRIBUSI KEADILAN ORGANISASI DAN KARAKTERISTIK INDIVIDU TERHADAP KINERJA PEGAWAI
Muh. Ryamizard Rasyid;
Herman Sjahruddin;
Muhammad Umar Data
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa
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DOI: 10.46306/jbbe.v17i2.562
Preliminary observations suggest that judicial practices among government bureaucracy workers are not optimally implemented. There are also some employees who do not feel as fair as their colleagues, which affects their performance that is not yet optimal, and also affects their personal characteristics that are far from being achieved. Consistency with the tasks and work assigned to them, thus affecting their work results both qualitatively and quantitatively, resulting in their poor performance. The purpose of this study is to determine the impact of organizational justice and personal characteristics on employee performance in Panakukang Makassar Regional Office. The type of research adopted in this study was quantitative research with 55 employees as respondents and population sampling technique was used as the puposive sampling technique. Data analysis using multiple linear regression with the SPSS 27.0 program provides evidence that organizational justice has a positive and significant effect on employee performance. Regarding the contribution of other variables, it was found that individual characteristics contributed positively but not significantly to employee performance
KEBERMAKNAAN KOMPETENSI DAN DISIPLIN KERJA DALAM MENINGKATKAN KINERJA PEGAWAI
Sri Wahyuni;
Herman Sjahruddin;
Abd. Rajab
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa
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DOI: 10.46306/jbbe.v17i2.563
This research aims to confirm the effect of competency and work discipline on civil servant performance at the PUPR Region VIII Makassar Competency Development Center. The technique used in sampling is a total sampling technique so there are 45 employees as the unit of analysis. The problem in the research is that there is a decline in civil servant performance on competency development indicators and internal infrastructure services so it is important to analyze them using multiple regression analysis. The test results provide evidence that the decline in civil servant performance is not caused by competence and work discipline but by other factors that are not analyzed, because the test results provide evidence that the civil servant competence and work discipline are at a high level so they are proven to be able to increase their performance to a higher level
KONTRIBUSI JOB DEMANDS DAN JOB RESOURCES TERHADAP WORK ENGAGEMENT
Amelia Amelia;
Herman Sjahruddin;
Alimuddin Syar
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa
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DOI: 10.46306/jbbe.v17i2.564
Employees are the focus of achieving agency success so that employees are required to maximize their performance in supporting the achievement of agency goals. In practice, agencies really need employees who can always be actively involved in the tasks and/or work given to them. Work engagement is a positive behavior that can encourage employee effectiveness which in turn increases agency effectiveness. The study is oriented towards explaining the contribution of job demands and job resources to the work engagement of 45 employees of the PUPR (Public Works and Public Housing) Region VIII Makassar Competency Development Center. Data analysis was carried out using multiple linear regression using SPSS 27.0. Hypothesis testing showed evidence that job demands made a positive and significant contribution to work engagement while job resources contributed negatively and insignificantly to work engagement
KEBERMAKNAAN KEPEMIMPINAN TRANSFORMASIONAL DAN PEMANFAATAN TEKNOLOGI INFORMASI DALAM MENDUKUNG PENINGKATAN KINERJA PEGAWAI
Toma, Jefri;
Sjahruddin, Herman;
Heslina, Heslina;
Hamidin, Muh Irwan Nur
Bussman Journal : Indonesian Journal of Business and Management Vol. 4 No. 3 (2024): Bussman Journal | September - Desember 2024
Publisher : Gapenas Publisher
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DOI: 10.53363/buss.v4i3.280
The demand to produce performance to each individual (employee) is based on the conformity between the realisation and the target that must be achieved by employees and formulated on the established performance indicators and organisational needs. This study investigates and analyses the effects of transformational leadership style and the use of Information technology on employee performance. The data collection used primary data through distributing questionnaires using all employees of the Human Resources Development Agency of South Sulawesi Province as a population, the sample was drawn using total sampling so that a sample size of 138 employees was obtained, but the results of distributing questionnaires showed that there were 11 defective questionnaires leaving 127 questionnaires. Data analysis was carried out using structural equation analysis with the assistance of Partial Least Square. The results of testing the outer model show that if the construct of transpormational leadership style in the ideal influence dimension, so it must be excluded from the research model. The test results show that all constructs used meet the outer model testing criteria. Hypothesis testing through inner models provides evidence that the transformational leadership style is in a good categorization as well as the construct of the use of information technology which shows high intensity so that it is proven to be able to improve employee performance towards higher. Keywords: Transformational leadership, employee performance, information technology utilisation