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All Journal IJBE (Integrated Journal of Business and Economics) RATIO: Reviu Akuntansi Kontemporer Indonesia
Imro'ah, Alfiany Alim
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

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Boosting Performance through Contingen Incentives: The Mediation Effect Of Organizational Commitment Imro'ah, Alfiany Alim
Integrated Journal of Business and Economics (IJBE) Vol 10, No 1 (2026): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v10i1.1476

Abstract

This study examines the effect of types of incentive schemes on performance mediated by organizational commitment. This research aims to expand the investigation regarding the factors that may influence performance, as well as the impact of different incentive schemes on performance by incorporating the mediating variable of organizational commitment, which is believed to have a positive effect on individual performance. To achieve that goal, the research method used in this study is the experimental method. This research uses laboratory experiments. The participants are undergraduate students majoring in Accounting from the Faculty of Economics and Business at Ahmad Dahlan University Yogyakarta who have completed or are currently taking Management Accounting courses. This study predicts that the quota incentive scheme results higher performance and commitment organizational than the piece rate incentive scheme. This study also predicts that the type of incentive scheme affects performance through organizational commitment. The test results of 54 participants showed that the quota incentive scheme resulted higher organizational performance and commitment than the piece rate incentive scheme. This research also found that organizational commitment influences performance. However, this study did not find evidence that organizational commitment mediates the effect of the type of incentive scheme on performance. Therefore, a deeper theoretical study is still needed regarding organizational commitment as a mediating variable in the relationship between types of incentive schemes and employee performance.
Is Digitalizaion Really Enchance SMEs Financial Performance? Empirical Evidence from Bangka Belitung Ridwan, Muhammad Qomaruddin; Wardhani, Rulyanti Susi; Bahri, Alim; Altin, Darus; Karmawan, Karmawan; Imro'ah, Alfiany Alim
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.28133

Abstract

This study examines the impact of digitalization on the financial performance of small and medium-sized enterprises (SMEs) by comparing key performance indicators—Return on Assets (ROA), Return on Equity (ROE), Total Asset Turnover (TATO), and Profit Margin (PM)—before and after digital adoption. Using a sample of 275 SMEs, descriptive statistics and Wilcoxon tests (paired and one-sample) were employed to evaluate changes in financial outcomes. The results indicate significant improvements in ROA, ROE, and PM following digitalization, while TATO remained stable, suggesting that digitalization’s benefits are most immediate in profitability rather than operational efficiency. These findings reinforce the role of digital tools as strategic enablers of SME performance, emphasizing their contribution to cost management, financial transparency, and market expansion. The study offers practical recommendations for SMEs and policymakers to accelerate digital transformation and highlights avenues for future research, including sector-specific analysis, longitudinal studies, and cross-country comparisons.
Co-Authors Bahri, Alim Darus Altin karmawan karmawan Muhammad Qomaruddin Ridwan Rulyanti Susi Wardhani