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All Journal Jurnal Informasi dan Teknologi Journal of Management and Creative Business Akuntansi: Jurnal Riset Ilmu Akuntansi
Agus Surya Bharmawan
Universitas Dr. Soetomo
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Liquidity Risk Management in Corporate Finance: Strategies for Financial Resilience Andi Hepy Susanti; Waqiah; Agus Surya Bharmawan; Deti Kurniati; Iradat Rayhan Sofyan
Jurnal Informasi dan Teknologi 2025, Vol. 7, No. 2
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.vi0.681

Abstract

This study examines the effectiveness of KPI-based performance appraisal systems in improving employee performance within Indonesian non-profit organizations. Focusing on Dompet Dhuafa, Rumah Zakat, and BAZNAS, the research employs a qualitative multiple-case study approach to explore how KPI frameworks are designed, implemented, and perceived by employees and management. Data were collected through in-depth interviews, participatory observation, and document analysis, and analyzed thematically using Braun and Clarke’s six-step framework.The findings reveal that KPI systems play a crucial role in aligning individual performance with organizational missions, enhancing accountability, and motivating employees. They were found to improve task performance, contextual contributions such as teamwork and initiative, and adaptive performance, particularly in the use of digital tools and responsiveness to community needs. Employees also reported increased job satisfaction when KPIs were applied transparently and supported by constructive feedback mechanisms Nevertheless, the study identifies significant challenges in the implementation of KPI systems. These include rigid indicators that overlook intangible contributions, limited digital infrastructure, cultural barriers, and additional administrative burdens for employees. Despite these obstacles, strategies such as customizing KPI indicators, promoting participatory approaches, providing continuous feedback, leveraging external partnerships, and investing in capacity-building were found to enhance the effectiveness of KPI systems In conclusion, KPI-based appraisal systems have strengthened performance management in Dompet Dhuafa, Rumah Zakat, and BAZNAS. Their long-term success depends on balancing accountability with flexibility and ensuring that systems are responsive to the unique missions of non-profit organizations.
Determinants of Accounting Students Interest in Pursuing Careers as Public Accountants: Evidence from Universities in Surabaya Rika Puspita Sari; Agus Surya Bharmawan; Didik Tugas Suprianto
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3284

Abstract

This study examines the determinants influencing accounting students’ interest in pursuing careers as public accountants in Indonesia. Specifically, this study investigates the effects of labor market considerations, self-efficacy, financial rewards, family environment, and social values on students’ career intentions toward the public accounting profession. The public accounting profession plays an important role in ensuring transparency, accountability, and reliability of financial information, making it a significant career option for accounting graduates. Understanding the factors that influence students’ career choices is therefore essential for educational institutions and professional bodies in developing strategies to attract future public accountants. This study employed a quantitative research approach using primary data collected through questionnaires distributed to accounting students from public and private universities in Surabaya, Indonesia. The sample consisted of 100 accounting students selected using purposive sampling. Data were analyzed using multiple linear regression analysis with SPSS. The findings indicate that family environment significantly influences accounting students’ interest in pursuing careers as public accountants. Meanwhile, labor market considerations, self-efficacy, financial rewards, and social values do not significantly affect students’ career interest in the public accounting profession. These findings suggest that family support and influence remain important factors in shaping students’ career decisions within the accounting field.
Pengaruh Digital Experience terhadap Brand Loyalty melalui Brand Trust pada Pengguna Shopee di Surabaya Agus Surya Bharmawan; Agustiawan Djoko Baruno; Indrasto Kurniadi; Gendy Prijambodo
Journal of Management and Creative Business Vol. 4 No. 4 (2026): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v4i4.8052

Abstract

In the competitive e-commerce landscape, a company's success depends not only on attracting new customers but also on retaining them by fostering Brand Loyalty. However, building Brand Loyalty is affect by factors such as Digital Experience and Brand Trust. This research goals to analyze the impact of Digital Experience on Brand Loyalty, mediated by Brand Trust, among Shopee users in Surabaya. A quantitative descriptive approach was employed, with the research population consisting of Shopee users in Surabaya. The determination of the research sample through a purposive sampling technique with the following criteria: 1) Users of the Shopee Platform for at least 1 month and 2) Have a registered Shopee account. Then, the determination of the number of samples through the Hair formula so that a sample of 130 Shopee Users in Surabaya was obtained. The research data collection method was through a questionnaire with PLS data analysis. The results of the study prove that Digital Experience and Brand Trust have a significant impact on Brand Loyalty of Shopee Indonesia Users. Digital Experience has a significant impact on Brand Trust of Shopee Indonesia Users. Then Digital Experience has a significant impact on Brand Loyalty through Brand Trust of Shopee Indonesia Users.
Co-Authors Agustiawan Djoko Baruno Andi Hepy Susanti Deti Kurniati Didik Tugas Suprianto Gendy Prijambodo Indrasto Kurniadi Iradat Rayhan Sofyan Rika Puspita Sari Waqiah