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All Journal Equator Journal of Management and Entrepreneurship Jurnal Ilmiah Mahasiswa FEB Management and Economics Journal (MEC-J) Journal Of Management Science (JMAS) MANAJEMEN DEWANTARA Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Mattawang: Jurnal Pengabdian Masyarakat JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Journal of Management and Digital Business International Journal of Multidisciplinary Sciences and Arts Indonesian Research Journal on Education Jurnal Multidisiplin West Science Innovative: Journal Of Social Science Research Madani: Multidisciplinary Scientific Journal Mutiara : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Bisnis dan Kewirausahaan El-Mujtama: Jurnal Pengabdian Masyarakat MERDEKA: Jurnal Ilmiah Multidisiplin Jurnal Multidisiplin Menulis: Jurnal Penelitian Nusantara Primary Journal of Multidisciplinary Research
Pramana Saputra
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Vespa as a Reflection of the Self: Exploring Employee Identity in the Workplace Saputra, Pramana
Equator Journal of Management and Entrepreneurship (EJME) Vol. 14 No. 2 (2026): Equator Journal of Management and Entrepreneurship
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/ejme.v14i2.105237

Abstract

This study examines how Vespa ownership functions as a form of identity work within the workplace. Moving beyond utilitarian perspectives, the research conceptualizes Vespa as a symbolic artifact through which employees construct, negotiate, and perform professional identity. Using a qualitative design and Interpretative Phenomenological Analysis (IPA), in-depth interviews were conducted with eight Vespa-owning professionals in Pontianak, Indonesia. The findings reveal that Vespa ownership operates across four interrelated dimensions: as a symbol of achievement and aesthetic distinction; as a medium of professional self-presentation; as a catalyst for social connectedness within organizational settings; and as an extension of professional identity. The study demonstrates that material possessions can mediate the relationship between personal authenticity and organizational culture, contributing to both individual meaning making and workplace cohesion. By situating symbolic consumption within organizational life, this research extends theories of the extended self and identity work, offering new insights into how lifestyle symbols shape professional self-construction in contemporary workplaces.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA (INCOME SMOOTHING) PADA SUB INDUSTRI MAKANAN OLAHAN YANG TERDAFTAR DI BEI PERIODE TAHUN 2019-2024 Uray Ndaru Mustika; Rizani Ramadhan; Pramana Saputra; Bintoro Bagus Purmono
MANAJEMEN DEWANTARA Vol 10 No 3 (2026): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v10i3.23089

Abstract

This study aims to examine the factors affecting income smoothing practices among processed food companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period, focusing on firm size, financial leverage, and profitability. This is a quantitative study using panel data that combines the time-series and cross-sectional dimensions. The population consists of processed food sub-industry companies listed on the IDX, and 15 companies were selected using a purposive sampling technique based on predetermined criteria. Income smoothing was measured using the Eckel Index, and the data were analyzed through multiple linear regression with SPSS version 25. The results show that firm size has a significant positive effect on income smoothing, while financial leverage has a significant negative effect. In contrast, profitability (Net Profit Margin) does not significantly affect income smoothing. These findings indicate that company scale and debt structure are more decisive in shaping income smoothing behavior than the level of profitability.
Co-Authors Achmad Sudiro Afdil, Billy Alfarizi , Salman Alfarizi, Muhammad Taufiq Anggraeni, Sufi Ardia, Rifana Uthri Arman Jaya Aspandi, Sutri Murdiana Audriana Septiani Lo Auliah, Raudatul Jannah Bintoro Bagus Purmono Cahyani, Indah Puspita Charlie Dairus, Nofrina Damayanti, Silphia Daniel Happy Putra Daud, Ilzar Dodi W. Irawanto Dodi Wirawan Irawanto Duhafilianisa Edwardo, Albert Endah Mayasari Erin Everly, Nyshele Erlina Zahar Fahruna, Yulyanti Fauzan , Rizky Fauzan, Rizky Fitri, Ranti Madona Helma Malini Heriyadi, Heriyadi Herlina, Desi Hutabarat, Zuhri Saputra Ikram Yakin Irdhayanti, Efa Jannah, Nisma Khoimatul Julistiani, Theresa K, Karsim Karsim Karsim, Karsim Kevin Wijaya Kirom, Najwatul M. Irfani Hendri Marchello Mazayatul Mufrihah B11212091 Megawati - Meliani, Azzalia Mohammad Muslih Muhammad Afif Muhammad Iqbal Muhaimin Mustika, Uray Ndaru Nopus Aura, Hilda Nurul Komari Nurul Komari Pradidta, Elsa Purmono, Bintoro Bagus Putri, Rizki Wahyuni Putri, Tasya Ayunda RAFIKA DURI, RAFIKA Ramadhan, Rizani Rijaludin Rizani Ramadhan Sabila, Yiyin Selie, Marselina Setia Midianti, Anggi Shalahuddin, Shalahuddin Sihombing, Akbar Parlindungan Titik Rosnani Uray Ndaru Mustika Veronika Veronika Windiati, Cha Cha Yuni Arsita Yusuf Kurniawan.BM. Zaniya, Adella Azzahra