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The Influence of Leadership Style and Work Environment on The Job Motivation of Finance, Accounting, and Tax Consultants, Moderated by Performance-Based Incentives Cipta Halim; Hastuti Naibaho; Endi Sarwoko
Journal of Economics and Business UBS Vol. 15 No. 4 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/zwf5qc58

Abstract

The increasing complexity of financial regulations, accounting standards, and taxation systems has intensified the demand for Finance, Accounting, and Tax (FAT) consultants with high levels of professional competence and sustained work motivation. In professional service organizations, employee motivation is influenced not only by individual capabilities but also by leadership practices, the work environment, and reward systems. This study aimed to examine the influence of leadership style and the work environment on the work motivation of FAT consultants while analyzing the moderating role of performance-based incentives. This research employed a quantitative survey design involving 53 FAT consultants at KJA CTO Consulting. Data were collected using a Likert-scale questionnaire and analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS software. The results indicated that leadership style had a positive and statistically significant effect on work motivation, demonstrating that effective leadership characterized by clear direction, effective communication, support, and fairness contributed to higher consultant motivation. The work environment had a positive but statistically insignificant effect when evaluated simultaneously with the other variables. Meanwhile, performance-based incentives exerted the strongest positive influence on work motivation, indicating that transparent and performance-oriented reward systems enhanced consultant motivation. The moderation analysis revealed that performance-based incentives tended to strengthen the relationship between leadership style and work motivation; however, the moderating effect was not statistically significant. This study concluded that leadership quality and performance-based incentives were the primary factors influencing the work motivation of FAT consultants and that organizations should continue to strengthen leadership development and performance-based incentive systems.
Cover Design as Value Co-Creation: Its Impact on Consumer Purchase Intention Within the Framework of Service-Dominant Logic Rudi Suprianto; Sandy Wahyudi; Bisma Jatmika Tisnasasmita; Teofilus Teofilus; Hastuti Naibaho
Journal Research of Social Science, Economics, and Management Vol. 6 No. 1 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v6i1.1631

Abstract

The rapid development of digital technology has transformed consumer behavior, including learning activities. Although the use of digital media in education continues to increase, notebooks remain an essential learning tool for students. This condition encourages manufacturers to focus not only on product functionality but also on visual design as a means of enhancing consumer appeal. This study aims to examine the effects of cover design and product quality on consumers' purchase intention toward notebooks, with consumer engagement and promotion serving as mediating variables. A quantitative research approach was employed using a survey of 400 senior high school students in East Java, Indonesia, selected through purposive sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The findings reveal that cover design does not have a direct effect on purchase intention but has a positive and significant effect on consumer engagement and promotion. Furthermore, consumer engagement fully mediates the relationship between cover design and purchase intention. Product quality and promotion also have positive and significant effects on purchase intention. These findings reinforce the Service-Dominant Logic (SDL) perspective, which argues that product value is created not only through physical attributes but also through consumer engagement in the process of value co-creation. This study contributes theoretically by extending the application of SDL to the context of low-involvement products. It also provides managerial implications for notebook manufacturers by recommending consumer insight-driven design strategies tailored to different market segments, supported by effective promotional activities and consistent product quality.
Pengaruh Autentisitas dan Transparansi Influencer terhadap Kepercayaan dan Keputusan Pembelian Konsumen Produk Parfum SAFF & Co Santi Tan; Hastuti Naibaho; Damelina Basauli Tambunan
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 8 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i8.6241

Abstract

Pertumbuhan industri parfum lokal Indonesia mendorong penggunaan influencer marketing secara intensif, tetapi meningkatnya skeptisisme konsumen terhadap konten bersponsor menimbulkan pertanyaan mengenai efektivitas influencer dalam membangun kepercayaan dan mendorong keputusan pembelian. Penelitian ini bertujuan menganalisis pengaruh autentisitas dan transparansi influencer terhadap kepercayaan konsumen dan keputusan pembelian, termasuk peran mediasi kepercayaan konsumen dan moderasi kategori influencer. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 224 responden berusia 18–35 tahun yang pernah membeli parfum SAFF & Co. dan terpapar konten influencer di media sosial. Data dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) dengan 5.000 bootstrap subsamples. Hasil menunjukkan bahwa autentisitas influencer berpengaruh positif dan signifikan terhadap kepercayaan konsumen (? = 0,654; p < 0,001), sedangkan kepercayaan konsumen berpengaruh signifikan terhadap keputusan pembelian (? = 0,705; p < 0,001). Kepercayaan konsumen secara signifikan memediasi hubungan autentisitas dengan keputusan pembelian (? = 0,461; p < 0,001). Sebaliknya, transparansi influencer tidak berpengaruh signifikan terhadap kepercayaan, sementara kategori influencer tidak menunjukkan efek moderasi yang signifikan. Penelitian menyimpulkan bahwa autentisitas yang dipersepsikan konsumen, terutama kecocokan gaya hidup dan ketulusan influencer, lebih menentukan pembentukan kepercayaan dan keputusan pembelian dibandingkan pengungkapan komersial formal maupun kategori influencer berdasarkan jumlah pengikut.