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Pengaruh Overconfidence Manajerial terhadap Kualitas Penyusunan Penganggaran Perusahaan dalam Kondisi Volatilitas Pasar Global Putri Dharmana, Vanessa; Siregar, Baldric; Biyanto, Frasto; Miswanto, Miswanto
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 5: Agustus 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i5.10396

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh overconfidence manajerial terhadap kualitas penyusunan anggaran perusahaan, dengan mempertimbangkan volatilitas pasar global sebagai variabel mediasi. Studi ini menggunakan pendekatan kuantitatif asosiatif dengan metode explanatory research dan pengumpulan data melalui penyebaran kuesioner kepada manajer keuangan dan akuntansi di perusahaan yang beroperasi di Indonesia. Hasil penelitian menunjukkan bahwa overconfidence manajerial berpengaruh signifikan terhadap kualitas penyusunan anggaran. Selain itu, volatilitas pasar global juga ditemukan berpengaruh signifikan terhadap kualitas penyusunan anggaran, serta memperkuat pengaruh negatif overconfidence manajerial dalam proses penganggaran. Model penelitian ini mampu menjelaskan 80,3% variabel dependen, yang menunjukkan bahwa bias kognitif dan faktor eksternal memainkan peran penting dalam praktik pengelolaan anggaran. Temuan ini diharapkan dapat menjadi kontribusi bagi pengembangan teori keuangan perilaku serta menjadi masukan praktis dalam perancangan sistem pengendalian anggaran yang lebih adaptif dan realistis.
Pengaruh Ekspansi Jaringan Distribusi, Strategi Promosi, dan Ketersediaan Stok Produk terhadap Keputusan Pembelian Konsumen Produk Fast Moving Consumer Goods (FMCG) Unilever di Indonesia Fadli, La Ode; Ratnasari, Intan; Miswanto, Miswanto; Biyanto, Frasto; Siregar, Baldric
VISA: Journal of Vision and Ideas Vol. 5 No. 2 (2025): Journal of Vision and Ideas (VISA)
Publisher : IAI Nasional Laa Roiba Bogor

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

Abstract

  This study aims to analyze the influence of distribution network expansion, promotional strategies, and product stock availability on consumer purchasing decisions for Unilever's Fast Moving Consumer Goods (FMCG) products in Indonesia. With increasingly competitive market competition, this third factor is considered key to maintaining people's purchasing power. The research method used is quantitative descriptive-analytical with data collected through an online questionnaire based on a Likert scale of 1-5 distributed to 109 respondents. Data analysis was carried out using SPSS to test the validity, reliability, and influence of variables. The results of the study indicate that distribution network expansion (H1), promotional strategies (H2), and product stock availability (H3) individually have a positive and significant effect on consumer purchasing decisions. In addition, the third variable also has a simultaneous effect (H4). This conclusion provides practical implications for Unilever Indonesia to optimize distribution, promotion, and stock management strategies in influencing consumer decisions.
Determinasi Job Hopping Gen Z Yogyakarta: Gaji, Pertumbuhan Karier dan Kepuasan Kerja Oktafiani, Vani; Pratama, Yondik Army; Miswanto, Miswanto; Siregar, Baldric; Biyanto, Frasto
Studi Ilmu Manajemen dan Organisasi Vol. 6 No. 3 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v6i3.5046

Abstract

Purpose: The purpose of this research is to analyze how market competitive pay, career growth, and job satisfaction affect the job-hopping intentions of Generation Z employees in Yogyakarta. Methodology/approach: This study utilized a quantitative method with purposive sampling. A total of 104 Generation Z respondents filled out an online questionnaire, and the data were processed using multiple linear regression through SPSS 25. Results/findings: The findings indicate that market competitive pay, career growth, and job satisfaction collectively exert a significant influence on job-hopping intentions. However, market competitive pay and job satisfaction show a negative influence, meaning higher levels of both reduce the tendency to job hop. Interestingly, career growth has a positive effect, indicating that greater perceived opportunities for advancement can increase job-hopping intentions when expectations are not met internally. Conclusion: Career growth can motivate Gen Z employees to pursue external opportunities if their current organization lacks clear advancement paths. Meanwhile, competitive pay and job satisfaction can reduce the desire to job hop, making them essential components of effective retention strategies. Limitations: This study is limited by a short data collection period of only one month. This may lead to temporal bias and restrict the depth of analysis, so the findings should be interpreted with caution and not generalized without considering longer-term dynamics. Contribution: This study highlights the need for companies to integrate fair compensation, transparent career development plans, and job satisfaction strategies to retain young employees effectively, particularly in competitive job markets.