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All Journal Jurnal Wacana Ekonomi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ilmiah Raflesia Akuntansi Journal of Office Administration : Education and Practice
Anni Safitri
Politeknik Balekambang Jepara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Buy Now, Worry Later? Analisis Motivasi dan Preferensi Pengguna Pay later terhadap Consumer Spending Decision Mar'atus Sholikah; Anni Safitri
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.881

Abstract

Pay later use is increasingly popular today, but there is no research specifically investigating the influence of shopping motivations and pay later preferences on consumer spending decisions. However, this is a highly interesting topic to explore to create a healthier, more responsible and smarter shopping environment. Quantitative research and data collection techniques using online surveys via Google Form are used in this study. The findings of this study indicate that utilitarian and hedonic motivations have a positive and significant effect on consumer spending decisions through the pay later payment mode. Perceived convenience has no effect on pay later user preferences, while perceived trust has an effect on consumers' decisions to pay later. Overall, motives and trust influence the purchase decision, while hedonics have a stronger influence.
Analysis Of The Implementation Of Profit And Loss Distribution Based On Capital Portion Anni Safitri; Mar'atus Sholikah; Kresna Rahma Aji
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i1.2800

Abstract

This study examines the profit and loss sharing mechanism in CV Icons Indonesia based on the partnership agreement and the method of calculating the cost of goods manufactured (COGM). The research employs the job order costing method to determine the COGM of Denim Bags and Levis Bags in August 2025. According to the partnership agreement, where 100% of the capital is contributed by the wife as a passive partner, all partnership profits are allocated to her. The study highlights the importance of a clear partnership agreement in ensuring equitable profit distribution and the sustainability of the business.
Enhancing Innovative Work Behavior Through High-Involvement HRM Practices and Knowledge Management Capability Mar’atus Sholikah; Anni Safitri; Kusuma Wijaya; Kresna Rahma Aji
Jurnal Wacana Ekonomi Vol 25 No 02 (2026): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v25i02.43625

Abstract

High-Involvement Human Resource Management (HI-HRM) has been recognized as an important driver of employee innovation; however, the mechanism through which it influences Innovative Work Behavior (IWB) remains underexplored. This study examines the mediating role of Knowledge Management Capability (KMC) in the relationship between HI-HRM and IWB among workers in the MSME and industrial sectors in Jepara Regency, Indonesia. This study employed a quantitative approach using Partial Least Squares Structural Equation Modeling (SEM-PLS). Data were collected from 132 workers in the MSME and industrial sectors through purposive sampling. The structural model demonstrated substantial explanatory power, with R² values of 0.734 for IWB and 0.600 for KMC. The results indicate that HI-HRM has a significant positive effect on KMC (β = 0.775; p < 0.001) and IWB (β = 0.455; p < 0.001). KMC also has a significant positive effect on IWB (β = 0.454; p < 0.001). Furthermore, KMC partially mediates the relationship between HI-HRM and IWB (β = 0.352; p < 0.001), highlighting the importance of knowledge management capability in translating HRM practices into innovative employee behavior. These findings support the Resource-Based View (RBV) and Dynamic Capability Theory by demonstrating that KMC functions as a strategic capability linking human resource management practices and innovation outcomes. The study suggests that organizations should strengthen knowledge management systems and implement high-involvement HRM practices to enhance sustainable innovation and competitiveness.
Enhancing Remote Work Satisfaction and Performance based on Information and Digital Literacy Mar'atus Sholikah; Anni Safitri
Journal of Office Administration : Education and Practice Vol. 5 No. 1 (2025): May
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/joaep.v5n1.p36-43

Abstract

In the digital transformation era and the widespread adoption of remote work, employees must possess strong information and digital literacy skills. This study aims to examine the effect of information and digital literacy on remote work satisfaction and performance. The study also aims to investigate the mediating role of information literacy in the relationship between digital literacy and remote work performance. This study employed a quantitative research design using a cross-sectional survey approach. A total of 68 remote workers were selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The findings indicate that both information and digital literacy significantly and positively impact remote work satisfaction and performance. Furthermore, information literacy was found to mediate the effect of digital literacy on remote work performance, suggesting that individuals with higher digital skills are more likely to perform effectively when they can also effectively manage and utilize information. This study contributes a novel perspective by highlighting the dual role of literacy as a foundational and mediating factor in enhancing remote work outcomes. Then, the practical standpoint, the results underscore the importance of organizations investing in literacy development programs to enhance employee satisfaction and productivity in digital environments.
Co-Authors Kresna Rahma Aji Kusuma Wijaya Mar'atus Sholikah Mar’atus Sholikah