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Psychological well-being as a driver of MSMEs performance: Insights from Tangkahan ecotourism Prayudi, Ahmad; Pratiwi, Henny; Aulia, Muhammad Reza; Sari, Warsani Purnama; Syauqi, Teuku Muhammad; Fuqara, Fantashir Awwal; Yuhendra, Alfis
Annals of Human Resource Management Research Vol. 5 No. 2 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i2.3337

Abstract

Purpose: This study aims to explore the relationship between job satisfaction, mental health, motivation, stress management, and performance of MSME actors engaged in the Tangkahan ecotourism sector. The main focus of this study is to understand what psychological factors and working conditions contribute the most to improving the performance of MSMEs in the sector. Methodology/approach: This study involved 117 MSME participants from university and government training programs. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) and supported by field observations to validate and strengthen the obtained quantitative finding. Results/findings: The study found that job satisfaction and mental health positively and significantly affect MSME performance, while motivation shows no significant impact. Psychological conditions and work environment play greater roles. Stress management indirectly enhances performance by improving mental health, despite its insignificant direct effect on performance. Conclusion: This study concludes that psychological well-being and job satisfaction are key factors in improving the performance of MSME actors in the ecotourism sector. Therefore, it is important for stakeholders to create a mentally supportive work environment and implement effective stress management strategies to optimize the productivity of MSMEs. Limitations: This study has limitations in the geographical scope and characteristics of the respondents, which only includes MSME actors in the Tangkahan ecotourism area. Therefore, the results of this study cannot be generalized to other MSME regions or sectors. Contribution: This study contributes to MSME empowerment policy by emphasizing mental health and job satisfaction improvement. The findings guide universities, governments, and institutions in designing effective interventions to enhance MSME actors’ productivity and overall performance.
Audit Delay pada IDX-30: Peran Ukuran KAP, Ukuran Perusahaan, dan Umur Perusahaan Sovi Mahalaxmi Dewi; Warsani Purnama Sari; Yusnaini Yusnaini; Wardhani Indah Sari; Ahmad Prayudi
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 8, No 4 (2026): Journal of Education, Humaniora and Social Sciences (JEHSS), Mei 2026
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v8i4.3065

Abstract

This study aims to investigate the impact of public accounting firm size, company size, and company age on audit delays in IDX-30 companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study uses a quantitative research design with an associative approach. The type of data used is quantitative data in the form of audited annual financial reports from 2021 to 2024. The population in this study consists of 30 companies classified as IDX-30. The research sample uses Purposive sampling by applying the criteria that the company must be consistently listed on the IDX-30 from 2021 to 2024. The sample consists of 17 companies with an observation period of four years, resulting in a total of 68 samples analysed. The data source is secondary data. The data collection technique is documentation. The independent variables in this study include the size of the public accounting firm (X1), company size (X2), and company age (X3), while the dependent variable is audit delay. The analysis method used was logistic regression. The results show that, partially, company size has a positive and significant effect on audit delay. The size of the public accounting firm and the age of the company do not affect audit delay. Simultaneously, the size of the public accounting firm, company size, and company age show a significant effect on audit delay in IDX-30 companies listed on the IDX during the research period