Garuda - Garba Rujukan Digital

Kesenjangan Literasi Digital antara Staf Gudang Senior dan Driver Muda dalam Menggunakan Sistem Barcode Mobile: Studi Fenomenologi terhadap Kesalahan Verifikasi Sandopart, Dewa Putu Yohanes Agata L.
PERSEPTIF: Jurnal Ilmu Sosial dan Humaniora Vol. 4 No. 1 (2026): PERSEPTIF: Jurnal Ilmu Sosial dan Humaniora
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/perseptif.v4i1.503

This study aims to explore in depth the subjective experiences of the digital literacy gap between senior warehouse staff and young drivers in using mobile barcode systems and to analyze how this gap contributes to verification errors in warehouse environments. This study employs a qualitative approach with an interpretative phenomenological design. Twelve participants were selected through purposive sampling, consisting of six senior warehouse staff aged 47–55 years and six young drivers aged 22–28 years. Data were collected through semi-structured in-depth interviews, non-participant observation, and document review, and analyzed using a seven-stage phenomenological analysis framework. The study identifies five main themes, including technological disorientation among senior staff reflected in confusion with new interfaces and difficulty distinguishing visual feedback, disparities in digital processing speed that create psychological pressure, cross-generational communication barriers due to differences in terminology and age hierarchy, failure of informal knowledge transfer caused by training methods that do not align with senior workers’ characteristics, and maladaptive coping strategies such as responsibility reduction and the use of dual manual-digital systems. This study contributes by shifting the focus from quantitative measurement of error rates to a phenomenological understanding of how the digital literacy gap is experienced by both groups and by identifying a positive feedback loop that exacerbates the gap in warehouse environments.

Risiko Operasional yang Tersembunyi: Grounded Theory tentang Hambatan Proses dan Tata Kelola Otomasi Gudang Sandopart, Dewa Putu Yohanes Agata L.
PERSEPTIF: Jurnal Ilmu Sosial dan Humaniora Vol. 3 No. 4 (2025): PERSEPTIF: Jurnal Ilmu Sosial dan Humaniora
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/perseptif.v3i4.504

Penelitian ini bertujuan untuk mengeksplorasi dan mengembangkan teori substantif tentang bagaimana hambatan proses dan tata kelola dalam implementasi sistem otomasi gudang membentuk risiko operasional tersembunyi serta menganalisis implikasinya terhadap loyalitas profesional dan tata kelola perusahaan melalui analogi dengan hubungan antara pemegang saham minoritas dan mayoritas dalam korporasi. Penelitian ini menggunakan pendekatan kualitatif dengan strategi grounded theory konstruktivis. Pengumpulan data dilakukan melalui wawancara semi-terstruktur dengan 15 partisipan dari tiga lokasi pergudangan di Jawa Barat dan Banten, observasi lapangan, serta telaah dokumen. Analisis data dilakukan melalui prosedur tiga tahap pengkodean dengan metode constant comparative analysis. Temuan penelitian menunjukkan bahwa kegagalan tata kelola menciptakan kondisi yang analog dengan pelanggaran duty of loyalty dalam korporasi, di mana aktor organisasi bertindak sebagai instrumen dari tekanan teknologis tanpa mempertimbangkan kepentingan seluruh stakeholder. Penelitian ini memberikan kontribusi teoretis melalui pengembangan model Loop of Escalating Dysfunction serta perluasan kerangka Technology-Organization-Environment menjadi TOE-I dengan menambahkan dimensi interaksi.

Strategi Adaptasi Perusahaan Logistik terhadap Gangguan Rantai Pasok akibat Kenaikan Harga BBM: Studi Kasus Perusahaan Angkutan Barang di Provinsi Banten Sandopart, Dewa Putu Yohanes Agata L.
PERSEPTIF: Jurnal Ilmu Sosial dan Humaniora Vol. 2 No. 4 (2024): PERSEPTIF: Jurnal Ilmu Sosial dan Humaniora
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/perseptif.v2i4.505

This study aims to explore the adaptation strategies developed by freight transportation companies in Banten Province in response to supply chain disruptions caused by the fuel price hike in September 2022. This study employs a qualitative approach with a case study design and involves six freight transportation companies selected through purposive sampling. Data were collected through in-depth interviews, passive participant observation, and document analysis, and analyzed using thematic analysis. The findings identify three main adaptation strategies, including cost-based operational efficiency through route optimization and preventive fleet maintenance, financial and relational adaptation through gradual tariff negotiation and customer base diversification, and collaborative strategies through inter-firm fleet sharing and the utilization of industry association roles. The novelty of this research lies in identifying horizontal collaboration practices as a specific adaptive capability in the context of land transportation in Indonesia, extending the vulnerability and capability factors framework. This study contributes to the development of supply chain resilience theory in the logistics sector of developing countries and provides practical recommendations for company management, industry associations, and policymakers.

Stock Price Growth Target as a Predictor of Earnings Manipulation: A Fraud Triangle Analysis of Technology Sector Issuers in Indonesia Lie Adek; Dewa Putu Yohanes Agata L. Sandopart; Erma Wijayanti; Dewa Ayu Indiana Ida Loemongga Sandopart
Journal of Economics and Management Vol. 4 No. 2 (2026): Journal of Economics and Management, June 2026
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/ecoma.v4i2.496

This study aims to explore the role of stock price growth targets as a predictor of earnings manipulation among Indonesian technology sector issuers through the lens of the Fraud Triangle framework. Employing an exploratory qualitative approach with a single holistic case study design, the research involved 18 participants from 12 technology issuers listed on the Indonesia Stock Exchange during the 2020–2025 period. Data were gathered through semi-structured in-depth interviews, annual report reviews, and news documentation, and subsequently analyzed using six-phase thematic analysis. The findings reveal seven primary themes: aggressive target pressure as the dominant predictor; technical opacity as an opportunity for manipulation; collective rationalization within the technology ecosystem; manifestations of earnings manipulation; governance weaknesses; consequences of manipulation; and detection mechanisms. The novelty of this research lies in introducing stock price growth targets as a more contextually relevant proxy for pressure in the technology sector, in contrast to conventional proxies such as financial stability or leverage. Policy implications include the need for technology-specific accounting guidance, red-flag-based supervision using indicators such as extreme PER ratios and low free float, and the strengthening of criminal sanctions against manipulators.

Stock Price Growth Target as a Predictor of Earnings Manipulation: A Fraud Triangle Analysis of Technology Sector Issuers in Indonesia Lie Adek; Dewa Putu Yohanes Agata L. Sandopart; Erma Wijayanti; Dewa Ayu Indiana Ida Loemongga Sandopart
Journal of Economics and Management Vol. 4 No. 2 (2026): Journal of Economics and Management, June 2026
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/ecoma.v4i2.496

This study aims to explore the role of stock price growth targets as a predictor of earnings manipulation among Indonesian technology sector issuers through the lens of the Fraud Triangle framework. Employing an exploratory qualitative approach with a single holistic case study design, the research involved 18 participants from 12 technology issuers listed on the Indonesia Stock Exchange during the 2020–2025 period. Data were gathered through semi-structured in-depth interviews, annual report reviews, and news documentation, and subsequently analyzed using six-phase thematic analysis. The findings reveal seven primary themes: aggressive target pressure as the dominant predictor; technical opacity as an opportunity for manipulation; collective rationalization within the technology ecosystem; manifestations of earnings manipulation; governance weaknesses; consequences of manipulation; and detection mechanisms. The novelty of this research lies in introducing stock price growth targets as a more contextually relevant proxy for pressure in the technology sector, in contrast to conventional proxies such as financial stability or leverage. Policy implications include the need for technology-specific accounting guidance, red-flag-based supervision using indicators such as extreme PER ratios and low free float, and the strengthening of criminal sanctions against manipulators.

Stock Price Growth Target as a Predictor of Earnings Manipulation: A Fraud Triangle Analysis of Technology Sector Issuers in Indonesia Lie Adek; Dewa Putu Yohanes Agata L. Sandopart; Erma Wijayanti; Dewa Ayu Indiana Ida Loemongga Sandopart
Journal of Economics and Management Vol. 4 No. 2 (2026): Journal of Economics and Management, June 2026
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/ecoma.v4i2.496

This study aims to explore the role of stock price growth targets as a predictor of earnings manipulation among Indonesian technology sector issuers through the lens of the Fraud Triangle framework. Employing an exploratory qualitative approach with a single holistic case study design, the research involved 18 participants from 12 technology issuers listed on the Indonesia Stock Exchange during the 2020–2025 period. Data were gathered through semi-structured in-depth interviews, annual report reviews, and news documentation, and subsequently analyzed using six-phase thematic analysis. The findings reveal seven primary themes: aggressive target pressure as the dominant predictor; technical opacity as an opportunity for manipulation; collective rationalization within the technology ecosystem; manifestations of earnings manipulation; governance weaknesses; consequences of manipulation; and detection mechanisms. The novelty of this research lies in introducing stock price growth targets as a more contextually relevant proxy for pressure in the technology sector, in contrast to conventional proxies such as financial stability or leverage. Policy implications include the need for technology-specific accounting guidance, red-flag-based supervision using indicators such as extreme PER ratios and low free float, and the strengthening of criminal sanctions against manipulators.

Stock Price Growth Target as a Predictor of Earnings Manipulation: A Fraud Triangle Analysis of Technology Sector Issuers in Indonesia Lie Adek; Dewa Putu Yohanes Agata L. Sandopart; Erma Wijayanti; Dewa Ayu Indiana Ida Loemongga Sandopart
Journal of Economics and Management Vol. 4 No. 2 (2026): Journal of Economics and Management, June 2026
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/ecoma.v4i2.496

This study aims to explore the role of stock price growth targets as a predictor of earnings manipulation among Indonesian technology sector issuers through the lens of the Fraud Triangle framework. Employing an exploratory qualitative approach with a single holistic case study design, the research involved 18 participants from 12 technology issuers listed on the Indonesia Stock Exchange during the 2020–2025 period. Data were gathered through semi-structured in-depth interviews, annual report reviews, and news documentation, and subsequently analyzed using six-phase thematic analysis. The findings reveal seven primary themes: aggressive target pressure as the dominant predictor; technical opacity as an opportunity for manipulation; collective rationalization within the technology ecosystem; manifestations of earnings manipulation; governance weaknesses; consequences of manipulation; and detection mechanisms. The novelty of this research lies in introducing stock price growth targets as a more contextually relevant proxy for pressure in the technology sector, in contrast to conventional proxies such as financial stability or leverage. Policy implications include the need for technology-specific accounting guidance, red-flag-based supervision using indicators such as extreme PER ratios and low free float, and the strengthening of criminal sanctions against manipulators.

Adaptation Strategies of Gen Z Employees in Maintaining Quality of Work Life and Motivation Under High Work Pressure: An Interpretive Phenomenology Study Dewa Ayu Indiana Ida Loemongga Sandopart; Dewa Putu Yohanes Agata L. Sandopart
Journal of Economics and Management Vol. 4 No. 2 (2026): Journal of Economics and Management, June 2026
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/ecoma.v4i2.505

This study explores the adaptation strategies developed by Generation Z employees to maintain a high quality of work life and motivation to achieve optimal performance under high work pressure. Using a qualitative, interpretive phenomenological design, this study involved 12 Generation Z participants aged 22–26 years from various employment sectors in Indonesia. Data were collected through semi-structured in-depth interviews and analyzed using six-phase thematic analysis. The findings identified three domains of adaptation strategies, including cognitive strategies characterized by cognitive reframing, meaning-making, and future self-projection; behavioral strategies reflected in digital time management, help-seeking, flexible boundary management, and job crafting; and relational strategies involving the mobilization of digital and physical social support as well as negotiation with supervisors. The main contribution of this study is the development of a Hybrid-Technological Adaptation model that represents the distinctive characteristics of Generation Z, including comfort with digital technology as an extension of self, preference for flexible yet clear work boundaries, strong values of autonomy and transparency, and the capacity to reframe crises as opportunities for personal development. The novelty of this research lies in the finding that Generation Z does not strictly separate digital and non-digital adaptation strategies, but instead integrates both seamlessly into daily practices. These findings enrich Conservation of Resources theory and the Job Demands-Resources model by incorporating the perspective of the digital native generation. Practically, organizations need to design adaptation interventions that accommodate Generation Z's technological preferences without sacrificing humanistic and relational aspects.

Adaptation Strategies of Gen Z Employees in Maintaining Quality of Work Life and Motivation Under High Work Pressure: An Interpretive Phenomenology Study Dewa Ayu Indiana Ida Loemongga Sandopart; Dewa Putu Yohanes Agata L. Sandopart
Journal of Economics and Management Vol. 4 No. 2 (2026): Journal of Economics and Management, June 2026
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/ecoma.v4i2.505

This study explores the adaptation strategies developed by Generation Z employees to maintain a high quality of work life and motivation to achieve optimal performance under high work pressure. Using a qualitative, interpretive phenomenological design, this study involved 12 Generation Z participants aged 22–26 years from various employment sectors in Indonesia. Data were collected through semi-structured in-depth interviews and analyzed using six-phase thematic analysis. The findings identified three domains of adaptation strategies, including cognitive strategies characterized by cognitive reframing, meaning-making, and future self-projection; behavioral strategies reflected in digital time management, help-seeking, flexible boundary management, and job crafting; and relational strategies involving the mobilization of digital and physical social support as well as negotiation with supervisors. The main contribution of this study is the development of a Hybrid-Technological Adaptation model that represents the distinctive characteristics of Generation Z, including comfort with digital technology as an extension of self, preference for flexible yet clear work boundaries, strong values of autonomy and transparency, and the capacity to reframe crises as opportunities for personal development. The novelty of this research lies in the finding that Generation Z does not strictly separate digital and non-digital adaptation strategies, but instead integrates both seamlessly into daily practices. These findings enrich Conservation of Resources theory and the Job Demands-Resources model by incorporating the perspective of the digital native generation. Practically, organizations need to design adaptation interventions that accommodate Generation Z's technological preferences without sacrificing humanistic and relational aspects.

The Mediation of Buying interest to Shopping Lifestyle and Discount on Product Purchase Decision Budiman Abdulah; Dewa Putu Yohanes Agata L. Sandopart; Denintha Dwi Hapsari
Widya Cipta: Jurnal Sekretari dan Manajemen Vol. 8 No. 2 (2024): September
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/widyacipta.v8i2.12230

This study aims to determine the effect of shopping lifestyle on buying interest, discounts on buying interest, buying interest in purchasing decisions, shopping lifestyle on purchasing decisions through buying interest and discounts on purchasing decisions through product buying interest in the Shopee Indonesia marketplace. This study uses a quantitative approach, with an unknown population and a sample of 200 respondents. The sampling technique uses a statistical calculation method, namely using the Hair et al formula. While the type of sample used is purposive sampling, the analysis method uses Structural Equation Modeling (SEM) SmartPLS software version 3.0. The results showed that shopping lifetsyle had a positive and significant effect on purchase intention, discount had a positive and significant effect on purchase intention, purchase intention had a positive and significant effect on purchasing decisions, shopping lifestyle had a positive and significant effect on purchasing decisions through purchase intention, discount had a positive and significant effect on purchasing decisions through purchase intention. The practical implications of this research are expected to help shopee companies to maintain sales promotions by providing discounts to their consumers, because shopping lifestyle and discounts have a significant influence on buying interest and purchasing decisions.

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