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Employee Turnover Intention in Indonesian Organizations: The Role of Job Satisfaction (A System Dynamics and Latent Dirichlet Allocation (LDA) Study) Michelle Meily William; Didi Sundiman
Binus Business Review Vol. 16 No. 2 (2025): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v16i2.12972

Abstract

The research investigated employee turnover intention, a critical challenge for organizations, especially in Indonesia. The researchers focused on T and U Organizations, exploring the mediating role of job satisfaction. The descriptive data were gathered from ten informants, adopting a qualitative approach. Latent Dirichlet Allocation (LDA) was used to identify keywords from interviews, integrating these insights into a system dynamics model to simulate policies for improving employee retention. This unique NLP-driven integration offered a novel contribution. System dynamics methodology was extensively utilized to unravel complex, dynamic, and interdependent relationships within the system, offering a powerful approach to understanding intricate dynamics. Model simulations reveal a significant relationship. Increased job satisfaction effectively stabilizes turnover intentions. Key factors influencing job satisfaction include work environment, compensation, and job stress. Qualitative analysis also uncovers emergent factors, such as gender inequality in compensation and leader character, as crucial determinants. The research provides a valuable framework for understanding the intricate interplay between turnover intention and job satisfaction by offering practical insights for organizations and guiding future academic endeavors in the dynamic field of human resource management. The research also offers a robust and valuable tool for decision-makers to evaluate targeted policies aimed at enhancing job satisfaction and reducing turnover.
SECURING AUDIT INTEGRITY: BALANCING AI EFFICIENCY AND HUMAN JUDGMENT VIA THE CO-PILOT FRAMEWORK AND MANDATORY TRANSPARENCY STANDARDS Didi Sundiman; Valentina Robertus; Jessy Tan; Deviani Putri Tresiawati; Sunly Rasma Antika; Steven -
Fortunate Business Review Vol. 6 No. 1 (2026): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

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Abstract

The rapid advancement of digital technology has transformed the auditing profession, shifting traditional manual methods to proactive, real-time analyses leveraging Artificial Intelligence (AI) and Machine Learning (ML). While AI significantly enhances efficiency and accuracy (e.g., achieving a 95.7% accuracy rate in classifying over 14 million financial records), its integration introduces critical challenges, including algorithmic opacity (black-box nature) and the risk of over-reliance on automated tools, which threaten professional skepticism and accountability. This qualitative study, utilizing a Systematic Literature Review, is distinct from prior technical research, focusing instead on investigating how AI-driven auditing frameworks influence auditors' professional behavior, ethical considerations, and perceptions of reliability to secure audit integrity. The research confirms three essential propositions: First, AI must function as a 'co-pilot' to maximize efficiency gains while actively mitigating risks posed by opacity. Second, despite confirmed improvements in efficiency and accuracy, auditors' professional judgment and skepticism remain essential for safeguarding audit quality due to inherent limitations in transparency and the risk of algorithmic errors. Finally, cross-jurisdictional regulations, ethics, and cultural contexts profoundly influence AI adoption, underscoring that consistent global ethical and regulatory guidance is critical for ensuring fairness and sustainable audit quality worldwide. These findings offer timely practical insights for regulators formulating consistent ethical standards for responsible AI implementation.