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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN (JELIKU) Jurnal Elektronik Ilmu Komputer Udayana JURNAL SISTEM INFORMASI BISNIS Jurnal Penelitian Ekonomi dan Bisnis Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal IJIBE (International Journal of Islamic Business Ethics) Benefit: Jurnal Manajemen dan Bisnis IJBE (Integrated Journal of Business and Economics) Fokus Ekonomi EBSJ Jurnal Samudra Ekonomi dan Bisnis International Journal of Islamic Business and Economics (IJIBEC) Jurnal Review Pendidikan dan Pengajaran (JRPP) The Indonesian Journal of Accounting Research SOLUSI Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Environmental, Sustainability, and Social Science Journal of Applied Business, Taxation and Economics Reseach Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Dinamika International Journal of Accounting & Finance in Asia Pasific International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management Jurnal Padamu Negeri International Journal of Islamic Business and Economics (IJIBEC) Harmony Management: International Journal of Management Science and Business International Journal Of Pedagogical Novelty (IJOPNOV) E-Jurnal Akuntansi Global Economics: International Journal of Economic, Social and Development Sciences J-MILE: Journal of Management and Industrial Engineering
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Integrasi Model DeLone & McLean, UTAUT, dan HOT-Fit untuk Menilai Keberhasilan dan Keberterimaan Aplikasi LPD Mobile di Bali Dewangga, Anak Agung Bagus Dharma Putra; Ariyanto, Dodik; Wirakusuma, Made Gede; Sujana, I Ketut
Jurnal Sistem Informasi Bisnis Vol 15, No 1 (2025): Volume 15 Number 1 Year 2025
Publisher : Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/vol15iss1pp34-44

Abstract

Transparency challenges faced by Village Credit Institutions (LPDs) in Bali pose a significant risk to the future reputation of these institutions. In response to this challenge, LPDs introduced the LPD Mobile application to improve operational transparency. However, not all LPDs in Bali have yet implemented this system, so an in-depth analysis is needed to assess the extent of its success and acceptance from a user perspective. The integrated model used in this study is a combination of the DeLone & McLean, UTAUT, and HOT-Fit models with the addition of one moderating variable, namely education level, with the aim of identifying key factors that influence the success and acceptance of LPD Mobile. Through hypothesis testing using Partial Least Squares Structural Equation Modelling (PLS-SEM) method on 384 customers in 106 LPDs, all hypotheses were supported and the study found that education level, as a moderator variable, strengthens the influence of human factors on behavioral intentions. Technological factors emerged as the most influential on user satisfaction, while organizational factors showed a lesser impact on behavioral intentions. This integrated model successfully dissect the elements that influence the success and acceptance of LPD Mobile adoption in Bali. The results of this study can be used by LPDs in Bali to plan the direction of LPD development towards technological aspects, while future studies can explore this conceptual framework in different regions or countries with different microfinance institutions, organizational maturity levels, and cultural contexts, thus providing new insights into the flexibility and generalisability of this model.
The Impact of Profitability and Leverage on The Timeframe of Financial Statement Publication Pande Putu Maha Gayatri Putri; Made Gede Wirakusuma
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 2 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i2.387

Abstract

The timeframe of financial statement publication refers to the interval between the end of the financial reporting period and the date the report is made available to the public. Prompt and timely publication of financial statements reduces information asymmetry between agents and principals. This study aims to provide empirical evidence on the effect of profitability and leverage on the timeframe of financial statement publication. The research was conducted on all companies listed on the Indonesia Stock Exchange (IDX) during the 2023 period. Industry type was used as a control variable. The sample was determined using a non-probability sampling method with a purposive sampling technique, resulting in 788 observations. The data were analyzed using multiple linear regression. The results show that profitability has a negative effect on the timeframe of financial statement publication, while leverage has no significant effect
PERAN MEDIASI STRES KERJA DALAM HUBUNGAN BEBAN KERJA DAN LINGKUNGAN KERJA FISIK TERHADAP KEPUASAN KERJA PADA KARYAWAN PT. DELTA DUNIA SANDANG TEKSTIL (DDST) DEMAK Rajwa, Jilan Nafiatur; Febriana, Artha; Kadarningsih, Ana; Purusa, Nanda Adhi
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 5 No. 1 (2025): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/nhdf2f87

Abstract

This study analyzes the impact of Workload and Physical Work Environment on Job Satisfaction of employees of PT. Delta Dunia Sandang Tekstil (DDST) in Demak, with Job Stress as an intermediary variable. Using 180 samples and multiple linear regression analysis (Smartpls v4), it was found that Workload, Physical Work Environment, and Job Stress significantly affect Job Satisfaction. Physical Work Environment has the greatest influence on Job Stress (effect size 0.785), indicating the importance of a good work environment to reduce stress. Job Stress is also significant on Job Satisfaction (effect size 0.147), confirming that stress management increases satisfaction. Workload also has a strong influence on Job Satisfaction (effect size 0.293) and Job Stress (effect size 0.145), highlighting the need for a balanced workload. However, the direct effect of Physical Work Environment on Job Satisfaction in this model is not significant.
Human Capital Investment : Case of State-Owned Banks and Sharia Banks Maaz Ud Din; Kadarningsih, Ana; Herry Subagyo
International Journal of Islamic Business and Economics (IJIBEC) Vol 4 No 1 (2020): Volume 4 Nomor 1 Tahun 2020
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v4i1.1979

Abstract

The objective of study is to find the influence of company size, human capital investments, and leverage on financial performance. Case studies on State-Owned Banks and State-Owned Sharia Banks in Indonesia for the 2012-2018 period. The number of samples uses in the study were four State-Owned Banks and four State-Owned Sharia Banks in Indonesia. The samples of this study were the financial report that taken from the Indonesia Stock Exchange and the Indonesia Financial Service Authority with period 2012-2018. The analysis method for this research is linear regression methods, test of classic assumption, determinant coefficient, F-test, T-test. The findings show that the size and leverage variables have no significantly effect on financial performance in State-Owned Banks, while the human capital investments have a positive effect and significantly on financial performance. The results also show that human capital and leverage have no impact on financial performance in State-Owned Sharia Banks, but has size have significant effect on financial performance. Human capital investment was most variable that impact financial performance significantly in State-Owned Banks. Otherwise, size was the most significantly variable that effect financial performance in State-Owned Sharia Banks.
PELATIHAN DENGAN METODE PERSEPTORSHIP UNTUK MENINGKATKAN EMPOWERMENT DAN KOMPETENSI KARYAWAN BAGIAN PELAYANAN KLINIK SARI MEDIKA Kadarningsih, Ana; Dian Prawitasari
Jurnal Padamu Negeri Vol. 2 No. 2 (2025): April : Jurnal Padamu Negeri (JPN)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rxwrxf44

Abstract

A community service activity themed training with a preceptorship model to develop the competency of Sari Medika Clinic employees in Ambarawa, Central Java was attended by 41 service department employees. The service department consists of six divisions: midwives, nurses, medical records, pharmacy, laboratory, and cashiers. Participants consisted of 36 women and 5 men. This training aims to develop competency and increase empowerment of human resources effectively. The training method uses the preceptorship method which is conducted offline or face-to-face for one day. The training results showed that participants' knowledge increased after being given competency development training with the preceptorship model. This increase was indicated by the post-test results of 48.78% in the good category compared to the pre-test results of 24.39% in the good category. The training results also showed that Sari Medika Clinic service department employees were able to act as preceptors (role models) to guide other employees in developing their potential and competency. Competency development training activities with the preceptorship model were prepared to prepare committed and competent employees as professionals in their respective divisions. Committed and competent employees will create empowerment effectively so that increased employee productivity will be achieved.
The Influence of Sustainability Reporting and Profitablity on Investor Trust in Manufacturing Companies Listed on the Indonesia Stock Exchange Vanda Grace Novelia Ohee; Made Gede Wirakusuma
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 3 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i3.374

Abstract

The concept of Environmental, Social, and Governance (ESG) encourages companies to enhance transparency in disclosing their economic, social, and environmental performance through sustainability reporting, which is expected to increase accountability and serve as a positive signal to investors. In Indonesia, particularly in the manufacturing sector that contributes significantly to the economy while also generating environmental impacts, sustainability reporting practices have been expanding, although their effectiveness in building investor trust remains contested. This study aims to analyze the influence of sustainability reporting and profitability on investor trust in manufacturing companies listed on the Indonesia Stock Exchange (IDX), employing a quantitative method based on secondary data from annual and sustainability reports for the period 2020–2023. The sample was determined using purposive sampling, while the analysis was conducted through multiple linear regression with Price to Book Value (PBV) as a proxy for investor trust. The results indicate that, simultaneously, economic performance, environmental performance, social performance, and profitability significantly affect investor trust. However, partially, economic, environmental, and social performance show no significant effect on investor trust. In contrast, profitability exerts a positive and significant influence, making it the primary factor shaping investor trust. These findings suggest that investors in Indonesia still prioritize financial information over sustainability disclosures in making investment decisions.
Financial Behavior of Gen Z Students: Digital Lifestyle, FoMo, and Financial Literacy Prawitasari, Dian; Kadarningsih, Ana; Ahmad, Mubashir
Solusi Vol. 23 No. 3 (2025): July
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v23i3.12359

Abstract

The financial behavior of Generation Z is now starting to become worrying. Generation Z is considered a generation that is highly skilled at utilizing digital technology in every online shopping activity so that it tends to be consumptive in daily activities. Generation Z is not yet able to manage finances so that it increases consumptive behavior that will be detrimental to finances in the future. This study aims to examine the factors that influence the financial management behavior of Generation Z, especially students. The factors to be studied include financial literacy, digital lifestyle and fear of missing out in influencing financial management behavior. Data processing uses SEM-PLS analysis with SmartPLS Version 3.2.8 as an analytical tool. The population of this study is Generation Z students who are studying in the city of Semarang. The sample of this study is Generation Z who are still students, amounting to 147 people. The results of this study state that financial literacy has a positive significance on the financial behavior of Generation Z, especially students. Meanwhile, the variables of fear of missing out and digital lifestyle have no influence on financial management behavior in Generation Z who are still students. The results also show that financial literacy is an absolute factor that influences the financial behavior of Generation Z students
Pre and Spread Covid-19 of Market and Financial Performance On Transportation Companies Kadarningsih, Ana; Safitri, Maria; Oktavia, Vicky
International Journal Of Pedagogical Novelty (IJOPNOV) Vol 1 No 1 (2022): International Journal of Pedagogical Novelty
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is intended to examine the extent to which financial performance and market performance encourage financial stability in the long term, especially during the pandemic for 50 transportation companies in Indonesia. The purpose of this study focuses on measuring the financial performance of 2 ratios, namely the Retun On Asset and Debt Equity Ratio, and market performance as measured by Price Earning Ratio and Price Book Value, before and during the pandemic. This research is quantitative. by using secondary data. The sampling used in this study was purposive sampling, with a sample of 50 transportation companies listed on the IDX from 2018 to 2021 with a total of 600 data. Hypothesis testing in this study used a non-parametric test, namely the Wilcoxon-signed rank test to analyze the difference in the mean of two related variables. This test is to see differences in the financial and market performance of transportation companies before and during the covid-19 pandemic in Indonesia. The data processing in this study uses SPSS version 26. The Wilcoxon Signed Rank results show that there are differences in PER, PBV and ROA were significant before and during the COVID-19 pandemic, while there was no difference in DER.
Tri Hita Karana-Based Governance and Financial Performance of Village Credit Institutions (LPDs): Moderating Effects of Location and IT Wirakusuma, Made Gede; Mertha, I Made
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 3 (2025): October 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i3.4208

Abstract

Village Credit Institutions (Lembaga Perkreditan Desa/LPDs) in Bali play a strategic role in community-based financial empowerment, yet many face governance and performance challenges. This study aims to examine the effect of Tri Hita Karana (THK)-based governance on the financial performance of LPDs and to test whether institutional fundamentals, specifically location and information technology adoption, moderate this relationship. Using legitimacy theory as the underlying framework, this quantitative research employed data from 94 LPDs across nine regencies in Bali, analyzed through Moderated Regression Analysis (MRA). The results indicate that THK-based governance has a positive and significant effect on financial performance (? = 0.412, p 0.05). Furthermore, both location (? = 0.217, p 0.05) and information technology adoption (? = 0.294, p 0.05) strengthen the relationship between governance and performance. These findings demonstrate that the integration of cultural ethics and digital transformation enhances institutional accountability and sustainability. The study contributes theoretically by extending good corporate governance (GCG) through cultural and technological perspectives and offers practical insights for policymakers to reinforce THK-based governance in LPDs
Work Motivation as Intermediary in Influencing Work Fatigue of Gen-Z Employees Kadarningsih, Ana; Nusair, Ahmad Ershaid
Solusi Vol. 22 No. 4 (2024): October
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v22i4.10814

Abstract

Generation Z or Gen-Z is a generation that was born and grew up in an era of continuously developing technology. Surveys show that more than fifty percent of the generation Z workforce experiences work burnout. This research wants to look again at whether it is true that workers in the Gen-Z age get tired more quickly than previous generations. The aim of this research is also to look at the factors that influence work fatigue for employees belonging to the Gen-Z age group, namely those born between 1995 and 2012. The determining factors for Gen-Z employee fatigue are determined by two factors, namely the work environment and working hours. Apart from that, there is an intermediary factor, namely work motivation, which influences work fatigue. The population of this study were employees of the Central Java Regional Financial Agency with a sample of 111 Gen-Z employees. The analysis method uses convergent tests, reliability tests, hypothesis testing with the SmartPls Version 3 analysis tool. The results of this study found that only the working hours variable determines work motivation and work fatigue in generation Z employees. Meanwhile, work environment variables have no influence on work motivation and work burnout in Gen-Z employees. The limitations of this research are the small number of employees and not separating female and male employees. Future research could use the gender variable as a control variable. Apart from that, the research object can be extended to employees who work in shifts or employees who have flexible working hours such as online drivers or supermarket workers who open shops 24 hours.
Co-Authors - Nurhayati A.A. Gde Dwi Aditya A. A.A. Putri Pintari Dewi AA Gde Trisna Dwija Putra Agusta Amamda Wulandari Ahmad, Mubashir Ajeng Saraswati Ali, Amjad Anak Agung Ayu Ratih Radityastuti Anak Agung Eka Darmayanthi Anak Agung Gde Putu Widanaputra Anak Agung Istri Pawitradewi Anak Agung Ngurah Bagus Dwirandra Anak Agung Ngurah Mahaputra Bismantara Anak Agung Pradnya Satya Nugraha Andini Permata Sari Angelia Putri Surya Haryanti Ayu Nikita Vira Bagus Ananta Diva Muria Sidhi Bayu Darma Putra Budi Anggiriawan Byantoro Istahargyo Cahyani, Ni Luh Pipin Chasanah, Amalia Nur Chrismendo Haniel Caesario Cok Krisna Yudha Dea Handrika Desak Made Gita Lestari Dewa Ayu Try Wahyuni Dewa Gede Wirama Dewa Ketut Wira Santana Dewa Made Adi Kesuma Yudha Dewangga, Anak Agung Bagus Dharma Putra Dian Prawitasari Diana Puspitasari DODIK ARIYANTO EKA ARDHANI SISDYANI Eka Ardhani Sisdyani Etta Citrawati Yuliastary Fahrudin, Edi Febriana, Artha Ferawati, Laeli Fery Riyanto Firdaus, Alifia Firmanda Gayatri Gayatri Gede Rama Wirya Nanda Gede Rudi Harta Pratama Giri Gerianta Wirawan Yasa Hanafi Cahyadi Herry Subagyo I Dewa Gede Dharma Suputra I Dewa Made Sukadana I Gde Ary Wirajaya I Gede Aditya Baskara I Gede Kurniawan Wijaya I Gede Sunar Ardika I Gusti Agung Sri Mustika Putra I Gusti Ayu Nata Dewi Utari I Gusti Ayu Ratih Permata Dewi I Kadek Satria Nova I Ketut Buana I Ketut Sujana I Made Arthana I Made Dwi Sumba Wirawan I Made Mertha I Made Ryan Ananta Putra I Made Ryan Ananta Putra I Made Sukartha I Putu Laksmana Narayana I Wayan Ramantha Ibrahim, Nor Fauziana Ida Ayu Gede Purba Dianthi Ida Ayu Nirma Pameswari Ida Ayu Nyoman Utari Gandawati Ida Bagus Ngurah Indra Pramana Ida Bagus Putra Astika Indah Berliana Istiani, Defi K. Budiartha Kadek Ari Dyah Wilatini Kadek Gita Amdika Putri Kadek Gita Arwinda Sari Kadek Meinawati Kadek Rosita Dewi Indra Pratiwi Ketut Riandita Anjar Saraswati Khan, Faisal Khan, Usman Komang Krishna Yogantara Lina Andriyanti Luh Gede Ayu Nidya Wulandari Luh Made Intan Pratiwi Maaz Ud Din Made Aditya Bayu Pradhana Made Ayu Prilla Winda Puspita Made Dwi Harmana Made Hardy Suardinatha Made Indira Dwijayanti Maria Meiatrix Ratna Sari Muhimatul Kibtiyah Natasha Rizky Annisa Ngakan Made Dwi Purawan Ni Kadek Ari Ayuningsih Ni Kadek Ari Puspa Sari Ni Kadek Meigi Antika Putriani Ni Kadek Piena Jayanthi Putri Ni Ketut Junika Dewi Ni Ketut Rasmini Ni Ketut Ressa Mahayani Ni Ketut Wardayanti Ni Komang Ayu Anita Dewi Ni Komang Ayu Parwathi Ni Komang Meilantari Sukrasta Ni Komang Putri Sari Talamaosandi Ni Komang Rima Susanti Ni Komang Sri Ariyani Ni Komang Sutrisni Ni Luh Dina Rahayu Ni Luh Made Dian Purnami Putri Ni Luh Putu Lestari Dewi Ni Luh Putu Ratna Wahyu Lestari Ni Luh Putu Wiagustini Ni Made Adhika Verawati Ni Made Ayu Nirmalasari Putri Erawan Ni Made Dwi Ratnadi Ni Made Liestya Oktarini Ni Made Rai Juniariani Ni Made Regina Amandani Ni Made Resita Purnama Dewi Ni Made Trisna Savitri Ni Made Vita Indriyani Ni Made Wiryathi Ni Nyoman Ayu Adelina Trisnawati Ni Nyoman Sri Rahayu Damayanti Ni Putu Ari Kusmirawati Ni Putu Ayu Bawantari Ni Putu Ayu Desy Indrayanti Ni Putu Shanti Millawati Ni Putu Sri Harta Mimba Ni Putu Widyantari Ni Wayan Arikarsita Ni Wayan Ayu Kasmini Ni Wayan Lady Andini Ni Wayan Ristiari Jananti Ni Wayan Septia Wini NI WAYAN YUNIASIH Nusair, Ahmad Ershaid Nyoman Putra Yuna Aditya Nyoman Suta Artama Oktavia, Vicky Olipyantari, Ni Putu Eka Pande Putu Maha Gayatri Putri Permata Sari, Anggi Pratama, Arif Yuda Nur Prawitasari, Dian Purusa, Nanda Adhi Putu Agus Ardiana Putu Amanda Yadiari Putu Arimbawa Putu Bayu Eka Yustikarana Putu Budi Anggiriawan Putu Gede Wisnu Permana KAWISANA Putu Malindasari PUTU MANIK CINDRAWATI Putu Pande Ariawan putu sri wartini Putu Widiantari Putu Yudha Asteria Putri Rahmat Budi Santoso Rai Gina Artaningrum Rajwa, Jilan Nafiatur Safitri, Maria Sih Darmi Astuti Silvia Angruningrum Surya, Putu Pryanka Chitta Susianto, Tony Natayo tiara kusuma dewi Tri Purwani, Tri Ud Din, Maaz Vanda Grace Novelia Ohee Yoana Dharmawan