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All Journal Value Added : Majalah Ekonomi dan Bisnis Jurnal Akuntansi Multiparadigma JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Jurnal Pendidikan Ekonomi, Akuntansi dan Kewirausahaan (JPEAKU) Proceeding Of International Conference On Education, Society And Humanity
Run, Pharatt
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Factors' Influence on Employee Performance of Small Companies in Shandong Qi, Weijie; Run, Pharatt
Value Added : Majalah Ekonomi dan Bisnis Vol 20, No 1 (2024): Value Added : Majalah Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/vameb.v20i1.14521

Abstract

This research investigated the factors influencing employee performance in Shandong small companies. The study explores the influence of demographic factors, including gender, age, education level, monthly income, nature of employment, work experience, and number of employees' influence on employee performance. Additionally, it examines the influence of organizational culture, encompassing Clan, Adhocracy, Market, and Hierarchy cultures on employee performance. This study, based on a survey of 400 employees in small companies in Shandong, utilized a questionnaire as the primary data collection tool. The statistics used to analyze the data were descriptive statistics, including Frequency, Percentage, Mean, and Standard Deviation, and inferential statistics, including Independent Samples t-test, One-way ANOVA, LSD, and Multiple Linear Regression at a significance level of 0.05. The results found that most of the respondents were male, 25-34 years old, with an education level of bachelor, Full-time worker and monthly income of less than 5,000 CNY, work experience of less than 1 year, and Number of employees is 1-10 members. The first hypotheses were tested, and the results found that the differences in gender, age, education level, monthly income, work experience, and Number of employees significantly influenced employee performance. The results of the second hypothesis tested showed that adhocracy, market, clan, and hierarchy cultures significantly influenced employee performance.
Manajemen Perubahan di Sektor Pemerintahan: Peran Digital leadership dalam Transformasi Digital Suharyoto, Suharyoto; Nuswantara, Dian Anita; Nugrohoseno, Dwiarko; Run, Pharatt
JPEAKU (Jurnal Pendidikan Ekonomi Akuntansi Kewirausahaan) Vol 5 No 1 (2025): JPEAKU (Jurnal Pendidikan Ekonomi Akuntansi Kewirausahaan)
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jpeaku.v5i1.25311

Abstract

Transformasi digital telah menjadi agenda utama dalam sektor pemerintahan di berbagai negara. Namun, implementasi perubahan dalam birokrasi pemerintahan sering kali menghadapi berbagai tantangan, seperti resistensi organisasi, keterbatasan sumber daya manusia dan teknologi, serta kompleksitas regulasi. Dalam konteks ini, kepemimpinan digital (digital leadership) menjadi faktor kunci yang dapat menentukan keberhasilan transformasi digital dalam sektor publik. Penelitian ini mengadopsi pendekatan Systematic Literature Review (SLR) dengan metode PRISMA untuk mengkaji tren penelitian terkait strategi manajemen perubahan dan digital leadership dalam pemerintahan selama dua dekade terakhir. Hasil analisis menunjukkan bahwa keberhasilan transformasi digital tidak hanya bergantung pada adopsi teknologi, tetapi juga pada kesiapan budaya organisasi, peran kepemimpinan visioner, serta kebijakan yang mendukung inovasi. Selain itu, faktor organisasi, kompetensi digital pegawai, serta regulasi yang adaptif juga berkontribusi dalam mempercepat implementasi perubahan.  
IMPACT OF CUSTOMER BEHAVIOR AND SHORT VIDEO MARKETING ON CHINESE CUSTOMER LOYALTY TO ETHNIC MINORITY CLOTHING Zhou, Zijing; Run, Pharatt
PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY Vol 2, No 2 (2024): Third International Conference on Education, Society and Humanity
Publisher : PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY

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Abstract

This study aims to investigate the impact of customer behavior and short video marketing on the loyalty of Chinese consumers toward ethnic minority clothing. A total of 407 responses were collected from Chinese consumers who had purchased ethnic minority clothing through short video marketing platforms. The data was gathered from Kunming, Honghe, and Xishuangbanna. The statistics used to analyze the data were descriptive statistics, including frequency, percentage, mean, standard deviation, and standard deviation, and inferential statistics, including independent samples t-test, one-way ANOVA, LSD, and multiple linear regression with a statistical significance level of 0.05. The results found that the most representative age group is 25-34. The majority of respondents are from the Dai ethnic group. They are from Honghe. In terms of gender, the majority are female. Regarding occupation, the proportion of freelancers among the respondents is the highest. The education level of the respondents is relatively high, with the majority having received higher education. In terms of income, the middle-income group (4000-6000 per month) constitutes the largest portion of the sample. The first hypothesis was tested, and it was found that occupation significantly impacted customer loyalty. The second hypothesis was tested, and it was found that customer behavior did not generate the difference in customer loyalty based on various customer behavior factors such as buying time, way to buy, times per month, payment method, video marketing app, reasons for care, and reasons for buy. The third hypothesis was tested, and it was found that Short video marketings impact customer loyalty to ethnic minority clothing.
DO HUMAN RESOURCES ACCOUNTING DISCLOSURE DETER INVESTORS' DECISIONS IN THE BANKING SECTOR? Sundari, Siti; Hidayat, Widi; Isnalita; Nuswantara, Dian Anita; Run, Pharatt
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 12 No. 2 (2024)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jepk.v12n2.p273-296

Abstract

A different perspective of management and shareholders may cause conflict that hampers long-term organizational objectives. Human Resources Accounting (HRA) as an element of long-term investment has become more prevalent as information that deters investor decisions. This study enlarges shareholder theory that focuses on HRA disclosure as voluntary disclosure. The quantitative approach using PLS-SEM provides empirical evidence that HRA disclosure mediates the relationship between firm size-firm value and profitability-firm size in a negative direction. The mediation form of HRA disclosure on profitability's effect on firm value is full mediation. Q2 of 25.2% indicates that the Firm's Size, profitability, and HRA disclosure can explain the variation in the firm's value change by 25.2%. Therefore, future research should include other variables that affect the firm's value, including NPL, CAR, and company age. This finding contributes to revisiting voluntary disclosure theory by questioning the theory. And give additional evidence from the signaling theory perspective that the voluntary one failed to send a good signal to the receiver.
THE ILLUSION OF TECHNOLOGICAL FRAUD DETECTION: WHY AUDITOR COMPETENCE STILL RULES? Tantini, Dewi; Nuswantara, Dian Anita; Run, Pharatt
Jurnal Akuntansi Multiparadigma Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya

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Abstract

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Co-Authors Dian Anita Nuswantara Dwiarko Nugrohoseno Isnalita Qi, Weijie Siti Sundari Suharyoto, Suharyoto Tantini, Dewi Widi Hidayat Zhou, Zijing