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The Influence of Morality and Integrity on Corporate Performance with Anti-Fraud Awareness as an Intervening Variable at PT XYZ Ali, Mariyuana Abdussamad; Dayona, Gurawan; Sofiati, Nunung Ayu
Journal Integration of Management Studies Vol. 3 No. 3 (2025)
Publisher : Integrasi Sains Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58229/jims.v3i3.396

Abstract

The phenomenon of fraud within Indonesian state-owned enterprises (SOEs) is becoming increasingly complex and has far-reaching impacts on both company performance and reputation; PT XYZ, as a strategic entity responsible for managing national infrastructure, is highly vulnerable to fraud, which can lead to financial losses and a decline in public trust. With anti-fraud awareness serving as an intervening factor, this study aims to investigate how morality and integrity affect business performance. Academic study employs is quantitative explanatory design using validated questionnaires. Data were collected from 160 employees of PT XYZ’s subsidiary. Analysis was conducted using SmartPLS 3. The study emphasizes the development of an integrative model that simultaneously incorporates the dimensions of morality, integrity, and anti-fraud awareness into a framework of influence on company performance. This model is the first to be tested empirically of its kind., particularly within the context of Indonesia’s infrastructure sector, contributing both theoretical and practical insights into value-based anti-fraud studies in public listed companies. The model introduces a conceptual approach that positions anti-fraud awareness as a mediating element between moral values and integrity, and organizational performance—an area that has been scarcely explored quantitatively in the governance of strategic public enterprises. The findings reveal that morality and integrity have a strong influence on corporate performance. This demonstrates that individual character quality contributes significantly to achieving cleaner and more accountable organizational outcomes. The practical implications of this research support the importance of transforming work culture through value-based human resource development strategies, such as the establishment of a Global Integrity Mentorship Program, implementation of Ethics Nudging, and enhancement of the Psychological Safety Index to foster collective awareness of fraud risk.
THE INFLUENCE OF WORK FACILITIES, TIME MANAGEMENT, SOCIAL PRESTIGE, AND WORK CULTURE ON WORKPLACE SELECTION BY GENERATION Z IN SOUTH BANDUNG Gustiawan, Rudi; Hisashi, Rendy Mahardhika; Ismail, Gurawan Dayona; Sofiati (Efi), Nunung Ayu; Sudaryo, Yoyo
International Journal of Cultural and Social Science Vol. 6 No. 3 (2025): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v6i3.1134

Abstract

This study aims to analyze the influence of Work Facilities, Time Management, Social Prestige, and Work Culture on Workplace Selection by Generation Z in the South Bandung area. Generation Z is known to have unique characteristics in choosing a workplace, where aspects of digital convenience, time flexibility, work values, and work environment are top priorities. The approach used is quantitative with the SmartPLS-based Structural Equation Modeling (SEM) method version 4, with a total of 150 respondents selected through purposive sampling techniques. The results of the study show that the variables of Work Facilities, Time Management, and Work Culture have a positive and significant effect on Workplace Selection. Meanwhile, the Social Prestige variable did not show a significant influence. The R-square value of 54.3% indicates that this research model is able to explain more than half of the variability of workplace selection decisions by Generation Z. These findings provide important implications for companies in designing recruitment and retention strategies for young workers, with an emphasis on facility comfort, work flexibility, and adaptive work culture.
THE INFLUENCE OF ORGANIZATIONAL STRUCTURE, WORK DISCIPLINE, COMMUNICATION, AND HUMAN RESOURCE QUALITY ON ORGANIZATIONAL PERFORMANCE AT TWWHA JO Pujianto, Gatot; Dayona Ismail, Gurawan; Nunung Ayu Sofiati (Efi); Sudaryo, Yoyo
International Journal of Cultural and Social Science Vol. 6 No. 3 (2025): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v6i3.1135

Abstract

This research is motivated by the importance of organizational performance in ensuring that the company can achieve strategic goals effectively and efficiently. TWWHA JO as a consortium company engaged in the construction sector faces internal challenges, such as suboptimal work coordination, varying levels of work discipline, ineffective communication between divisions, and uneven quality of human resources. The results of the study indicate that although job discipline, communication, to a certain degree, organizational structure has a positive and major impact on performance, while human resource quality has a negative and large impact on organizational performance. With a determination coefficient (R2) value of 66.2%, the four independent variables simultaneously have a significant impact on organizational performance. This indicates that organizational structure, work discipline, communication, and human resource quality account for 66.2% of the variation in organizational performance, with other factors outside the scope of this study influencing the remaining 33.8%. These findings provide implications for TWWHA JO management to pay more attention to improving the organizational structure to be more adaptive, strengthening work discipline with appropriate policies, increasing the effectiveness of cross-divisional communication, and more targeted HR quality development programs to support improving organizational performance
The Influence of Work Ethics and Morality on Organizational Performance through Organizational Commitment as a Mediating Variable (Empirical Study at PT XYZ Tbk) Ali, Mariyuana Abdussamad; Prilaksono, Kursusantyo Dudung; Dayona, Gurawan; Sofiati, Nunung Ayu
Indonesian Journal of Economics and Management Vol. 5 No. 3 (2025): Indonesian Journal Of Economics and Management (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i3.6627

Abstract

Organizational performance today increasingly relies on the quality of human resources, not only in terms of technical competence but also in ethical integrity and moral orientation. Amid growing concerns over the decline of employee accountability and loyalty in large corporations such as PT XYZ Tbk, there is a critical need to examine the contribution of personal values—particularly work ethics and morality—in driving organizational performance. Previous Studies. Although several prior studies have demonstrated that work ethics and morality play a significant role in shaping organizational commitment (Yousef, 2001; Salahudin et al., 2016; Rokhman, 2010), the integrative relationship among these three variables, particularly with commitment as a mediating factor, remains underexplored in the context of Indonesian corporations. Novelty/Originality. This study proposes an empirical model to examine the influence of work ethics and morality on organizational performance through the mediation of organizational commitment. Using the Structural Equation Modeling (SEM) approach, the study investigates both direct and indirect relationships among these variables and establishes a strong theoretical framework for understanding how individual ethical values contribute to collective organizational outcomes. Research Problem. Does work ethics and morality influence organizational performance directly or indirectly through organizational commitment as a mediating variable? Research Objective. This study aims to examine the direct and indirect effects of work ethics, morality, and organizational commitment on organizational performance and to provide conceptual and practical insights into these relationships in the context of a publicly listed Indonesian company. Practical Implications. The findings of this study can be utilized by human resource managers to design ethical workplace interventions, strengthen employees’ emotional attachment to the organization, and enhance sustainable performance. Value Added. By integrating ethical dimensions into organizational behavior analysis, this study enriches the academic literature and highlights the importance of aligning personal morality with institutional performance goals, particularly in the face of transformation pressures and increasingly complex stakeholder expectations.
Comparative Analysis of Active and Passive Portfolios with the Single Index Model and Capital Asset Pricing Model in Indonesia: Policy Directions in the Capital Market Sudarmadji, Harrys; Sudaryo, Yoyo; Sofiati, Nunung Ayu; Ismail, Gurawan Dayona; Sumawidjaja, Riyandi Nur
Journal of Public Representative and Society Provision Vol. 5 No. 3 (2025): Journal of Public Representative and Society Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jprsp.v5i3.727

Abstract

This research conducts a comparative analysis between active and passive investment portfolios using two fundamental models in finance: the Single Index Model (SIM) and the Capital Asset Pricing Model (CAPM). The study focuses on stocks traded on the Indonesia Stock Exchange (IDX) that were not consistently included in the prestigious LQ45 Index during the period from January 2015 to June 2025. Using a rigorous quantitative method, the research compares portfolio performance, return, and risk under different strategies. The results conclusively indicate that portfolios designed with the Single Index Model consistently outperform those based on CAPM, and that active strategies deliver superior performance compared to passive ones. Beyond financial performance, the findings also carry significant policy implications. The consistent superiority of SIM suggests that regulators and market authorities should integrate simplified yet effective portfolio models into investor education initiatives. Similarly, the outperformance of active strategies highlights the importance of strengthening corporate disclosure standards and ensuring fair access to timely information, so that both institutional and retail investors can benefit equitably. By linking quantitative evidence with governance concerns, this study provides valuable insights for investors while offering policy directions to enhance transparency, inclusivity, and investor protection in Indonesia’s capital market.
Customer Satisfaction As A Mediator of The Influence of E-Marketing on Brand Image In XYZ Company Ridwan Ramadhan; Sofiati, Nunung Ayu; Sudaryo, Yoyo; Ali, Mochamad Mukti; Alfarisi, Ade Salman; Luntungan, Irving Ignatius Paul; Sakti, Anggono Raras Tirto
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4874

Abstract

This study aims to analyze Customer Satisfaction as a mediator of the influence of E-Marketing on Brand Image at PT. XYZ  E-Marketing, which includes Information, Service Existence, Service Responsiveness, Purchase Transaction Process, and Usefulness, has been well owned by the company. Customer Satisfaction, which includes the dimensions of Product Quality, Service Quality, and Price, is at a satisfactory level, while Brand Image, which includes Reputation, Recognition, Affinity, and Brand Loyalty, is also considered good by customers. With the cluster random sampling technique, a sample of 150 respondents was obtained from a population of 1,235 customers. Based on SEM analysis using the LISREL 8.80 program, the results showed that E-Marketing has a significant partial influence on Customer Satisfaction of 51.2% and on Brand Image of 17.3%. While Customer Satisfaction has a significant partial influence on Brand Image of 30.1%. Furthermore, from the Sobel test, it is known that Customer Satisfaction has a significant influence in mediating the E-Marketing Mix on Brand Image, with a mediator influence of 15.5%. This finding highlights the importance of optimizing E-Marketing strategies to increase Customer Satisfaction and strengthen Brand Image in the eyes of customers.
The Influence of Transaction Channel Preference and Cash Handling Behavior on the Achievement of Cash Donations in the ‘Charity Box Personal’ Program (A Research at the Humanitarian Organization Kilau Indonesia) Sugandi, Akhmad; Sudaryo, Yoyo; Sofiati, Nunung Ayu; Ali , Mochammad Mukti; Ismail, Gurawan Dayona
Eduvest - Journal of Universal Studies Vol. 5 No. 9 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i9.52150

Abstract

The rapid digitization of financial transactions in Indonesia has fundamentally altered consumer payment behaviors, creating significant challenges for traditional cash-based charitable fundraising methods. This research investigates how donors’ Transaction Channel Preference and Cash Handling Behavior shape Cash Donation Achievement in Kilau Indonesia’s “Charity Box Personal” program. Using a cross-sectional survey of N=200N=200 donors sampled via stratified random procedures across four West Java regencies, Likert-type measures for both predictors were converted to interval scales with the Method of Successive Intervals (MSI). Multiple linear regression with SPSS 27 indicates a significant model fit (R=0.817R=0.817; R2=0.667R2=0.667; F(2,197)=197.233F(2,197)=197.233, p<.001p<.001). Transaction Channel Preference negatively predicts cash donations (β=−0.614β=−0.614, p<.001p<.001), consistent with a channel-substitution mechanism as donors favor digital payments. Contrary to expectation, Cash Handling Behavior also shows a negative association (β=−0.538β=−0.538, p<.001p<.001), suggesting that stricter cash budgeting reduces ad-hoc giving opportunities. Diagnostics (Durbin–Watson ≈ 1.94; no notable multicollinearity) support model validity. Managerially, nonprofits should adopt an omnichannel strategy by integrating QRIS into physical boxes and reporting combined (cash + digital) metrics. Theoretically, findings connect UTAUT, Perceived Value, and the Theory of Planned Behavior to explain declining cash-based philanthropy in a rapidly digitizing context.
Pengaruh Current Ratio, Return On Asset, dan Earning Per Share Terhadap Harga Saham pada PT Indocement Tunggal Prakarsa Tbk Periode 2015-2024 Khairunisya, Hania; Sudaryo, Yoyo; Ali, Mochammad Mukti; (Efi), Nunung Ayu Sofiati
Jurnal Ilmiah Mahasiswa (JIMAWA) Vol. 5 No. 2 (2025): Jurnal Ilmiah Mahasiswa (JIMAWA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jmw.v5i3.50788

Abstract

Tujuan riset kini merupakan guna mengenali pengaruh ( CR), ( ROA), ( EPS) PT Indocement Tunggal Prakarsa Tbk terhadap harga saham tahun 2015 hingga dengan 2024. Metodologi yang dipakai ialah menelaah deskriptiif dan verifikatif dengan pendekatan metode kuantitatif. Ilustrasi akan dipakai merupakan neraca keuangan 10 tahun PT Indocement Tunggal Prakarsa Tbk. Tata cara analisis informasi yang digunakan merupakan menelaah deskriptiif, uji anggapan klasik, regresi linier berganda, uji koefisien determinasi, serta uji hipotesis. Hasil riset ini secara garis besar menampilkan jikalau Current Ratio( CR) mempengaruhi signifikan terhadap harga saham, nampak pada nilai t hitung > t tabel ( 5, 028 > 2, 446) serta nilai signifikansi variabel sebesar 0, 002 < 0,05. H0 diterima sebaliknya H1 ditolak. Bila nilai signifikansinya variabel tersebut merupakan 0,959 > 0,05 serta thitung < ttabel, ialah - 0, 054 < 2, 446, buat Return On Asset( ROA), hingga H0 diterima serta H2 ditolak, yang menampilkan kalau ROA tidak mempunyai akibat yang nyata terhadap harga saham. Sementara thitung < ttabel sebanyak - 0, 315 < 2, 446 serta nilai signifikansinya variabel 0, 7630 > 0,05 buat laba per saham, hingga H0 diterima serta H3 ditolak, yang menampilkan jikalau EPS tidak memiliki dampak yang nyata terhadap harga saham. Tidak hanya itu, nilai signifikansinya merupakan 0,008 ataupun 0, 008 < 0, 05, serta uji Fhitung sebesar 10. 724. Kita bisa merumuskan jikalau H0 ditolak serta H4 diterima, ataupun jikalau harga saham dipengaruhi oleh CR, ROA, serta EPS.
The Influence of Flexible Working Hours, Work-Life Balance, and Compensation on Gen Z Purnamasari, Weny; Setiyani, Aris; Sofiati, Nunung Ayu; Sudaryo, Yoyo
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.773

Abstract

Amid rapidly evolving workplace dynamics, job satisfaction and motivation have become pivotal in shaping employee productivity and loyalty, forming the foundation of this study’s investigation. This study aims to analyze the influence of flexible working hours, work-life balance, and compensations on employee satisfaction, with employee motivation serving as a mediating variable specifically among Generation Z employees in the manufacturing and service sectors in Bandung. A quantitative approach was applied using descriptive and verification methods. Data were collected through questionnaires distributed to 200 purposively selected respondents. The results indicate that the implementation of the three independent variables remains suboptimal, with average scores falling below the “good” category. Notably, flexible working hours and compensations showed a direct negative impact on both motivation and job satisfaction. Conversely, work-life balance had a strong positive effect on both variables. An interesting finding emerged when employee motivation was tested as a mediating variable: in some cases, motivation weakened the positive impact on satisfaction, suggesting a possible misalignment between the type of motivation provided and Generation Z’s internal expectations. This study highlights the urgent need for HR strategies that are responsive and aligned with Gen Z values and preferences to sustainably enhance employee satisfaction.  
Influence Of Cash Flow And Working Capital On Profitability And Stock Prices In Consumer Goods Industry Pratiwi, Nunur Fitri; Sipahutar, Dayan Hakim Natigor; Sudaryo, Yoyo; Sofiati, Nunung Ayu
Eduvest - Journal of Universal Studies Vol. 4 No. 8 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i8.1766

Abstract

In the era of globalization and increasingly intense business competition, companies in various industrial sectors are required to manage their resources efficiently to achieve desired financial goals. The objective of a company is to maximize profits for its survival. Sales are one of the main operational activities of a company and a primary source of revenue. The fluctuating nature of stock prices requires an investor to understand the factors influencing their changes. Factors affecting stock price changes include financial statements and financial ratios.This study uses secondary data, namely the financial statements of Consumer Goods Industry companies in the Food and Beverages sub-sector listed on the Indonesia Stock Exchange (IDX) from 2020-2023. The sampling technique used is purposive sampling, resulting in a total sample of 14 companies. The data analysis technique used in this study is multiple linear regression analysis, preceded by classical assumption tests including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The results of the model fit test show that cash flow and working capital are suitable as explanatory variables for profitability.The hypothesis testing results indicate that cash flow has a positive but not significant effect on profitability, meaning that if cash flow increases, profitability tends to increase. Working capital has a negative but not significant effect on profitability, meaning that if working capital decreases, profitability will increase. The market stock price significantly moderates the relationship between cash flow and profitability, but it does not significantly moderate the relationship between working capital and profitability.
Co-Authors Abdul Aziz Mubarok, Dadan Ade Salman Alfarisi Admaja, Firma Agustin Dwi agung setiawan Albert Gamot Malau Aldi Rahman Lazuardi Alfarisi, Ade Salman Ali , Mochammad Mukti Ali, Mariyuana Abdussamad Ali, Mochamad Mukti Amanati, Nuzul Ana Hadiana Ana Hadiana, Ana Andi Sukandi Andrean, Meilani Eka Putri Andriasan Sudarso Anggono Anggono Raras Tirto Sakti Anggono Raras Tirto Sakti Anggono Raras Tirto Sakti Anggraeni, Yulia Dyah Anindya, Sevina Hanisa April Gunawan Malau Aris Setiyani Aris Setiyani, Aris Asep Toni Muharam Asti Nur Aryanti Asti Nur Aryanti Astiana Nengsi Astrin Kusumawardani Azis, Dadan Abdul Aziz, Dadan Abdul Benny Bernadus Bernadus, Benny Cahyono, Yoyok Cecep Pahrudin Chandra, Rama Christimulia Purnama Trimurti Dadan Abdul Aziz Mubarok Dadan Abdul Aziz Mubarok Dadan Abdul Aziz Mubarok Daffa, Fauzan Dayan Hakim Natigor Dayon, Gurawan Dayona Ismail, Gurawan Dayona, Gurawan Dedi Kurniawan Detya Wiryany Devyanthi Syarif Dyah Purnamasari Egi Fernandez Ekapaula, Rolla Fadhilah, Alfi Fauzi Fajar, Kartika Bunga Fauzan Daffa Fauzy, Ryan Marshal Febrianto Febrianto, Febrianto Febriyanti, Karina Fernandez, Egi Fitria Ariyani Fitria Ariyani Frans, Raja G, Syahrul Nursapni Ganesha, Dicky Tri Gurawan Dayona Gurawan Dayona Ismail Gurawan Dayona Ismail Gustiawan, Rudi Hamdani, Deni Hamdani, Erico Haris Oky Adi Supinta Hendriawanto, Hendriawanto Herlina, Heni Hikmah, Agung Mohamad Hisashi, Rendy Mahardhika Indah Susanti Indra Sani Irving Ignatius Paul Luntungan Irving Irving Ignatius Paul Luntungan Ismail, Gurawan Dayona Ita Kumaratih Jaya, Rama Chandra Jordan, Reza Josua Panatap Soehaditama Jupri Pringadi Kamal, Muhhammad Ikhsan Kartika Nuradina Khairunisya, Hania Kumaratih, Ita Lazuardi, Aldi Rahman Lili Suryati Louise Panggabean, Helena Luntungan, Irving Ignatius Paul Luntungan, Irving Irving Ignatius Paul Meilani Eka Putri Andrean Mochammad Mukti Ali Mochammad Subagio Mohamad Zaini, Mohamad Muhammad Ishar, Muhammad Mukti Ali, Mochamad Mukti Ali, Mochammad Mulyawan Safwandy Nugraha Munjinadir, Hafid Muttaqin, Ridlwan Nana Trisnawati Nandan Limakrisna Nengsi, Astiana Nenobais, Manoakh Novia Indah Lestari Noviani, Dinda Nur Mastuti, Dian Nur Sumawidjaya, Riyandi Nuradina, Kartika Palupi Permata Rahmi Palupi Permata Rahmi Pertiwi, R. Dewi Prasetiyo, Wildan Guretno Pratiwi, Nunur Fitri Prayoga, Rahmat Prilaksono, Kursusantyo Dudung Primadi Candra Susanto Prinska Damara Sastri Pujianto, Gatot Purbanuara Parlindungan Sitorus Purnamasari, Weny Purwoko, Harry Puspita, Irna Puspo Arianty, Kiki Rama Chandra Jaya Raras Tirto Sakti, Anggono Rendi, Pras Rendy, Pras Ridlwan Muttaqin Ridwan Ramadhan Rimayani, Rimayani Rintis Eko Widodo Riyandi Nur Sumawidjaja Riyandi Nur Sumawidjaya Rizki Fathurrahman Septian Rohmatullah Rona Tumiur Mauli Carolin Simorangkir Safitri, Meilina Sani, Indra Sastri, Prinska Damara Setiawan, Naufal Alip Putra Sidjabat, Sonya Sofyan, Hadiyan Nur Solihah, Maya Sonya Sidjabat Sudarmadji, Harrys Sudaryo , Yoyo Sugandi, Akhmad Sugiarti Sugiarti Suhendra, Agus Sujatmika, Dendi Sumawidjaya, Riyadi Nur Sumawidjaya, Riyandi Nur Sutisna Sutisna Syarif, Devyanthi Tedy, Hilmanius Thessa Tri Astuty Tjipto Sajekti Viryal Iga Utari Wardana, Wikrama Wiara Sanchia Grafita Ryana Devi Widodo, Rintis Eko Widyastuti Nurmalia Utami WIjayanthi, Ida Ayu Trisna Wikrama Wardana Wiryani, Detya Yosi Pahala Yoyo Sudaryo Yoyo Sudaryo Yuningsih, Salsa Billa Putri