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Vifada Management and Social Sciences
Published by Yayasan Vifada Cendikia Indonesia
ISSN : -     EISSN : 29871999     DOI : https://doi.org/10.70184/9s5x8326
Core Subject : Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Physics Social Sciences
Vifada Management and Social Sciences We are dedicated to empowering researchers, educators, and practitioners from all corners of the world to explore the frontiers of science Management - General Management Marketing, Information Technology, Finance, Business, Human Resources, Operations, International Business, Entrepreneurship
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 40 Documents
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Integrasi Nilai Budaya Bugis Sipakatu, Sipakalebbi’, Sipakainge’ Dalam Kode Etik Akuntan Akbar, Wina Ayudia; Ramadhani, Febrina Nur; Dahlan, Lukman
Vifada Management and Social Sciences Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/v67hq224

Abstract

Penelitian ini berusaha mengintegrasikan nilai budaya bugis yakni Sipakatu, Sipakalebbi’, dan Sipakainge’ ke dalam prinsip etika profesi akuntan. Perilaku akuntan turut mempengaruhi kualitas laporan keuangan sehingga dengan adanya nilai budaya bugis dalam diri seorang Akuntan dapat mengarahkannya untuk menjunjung kode etik profesi.  Penelitian ini menggunakan metode Literatur Review dengan mengkaji artikel yang sesuai dengan tujuan penelitian ini. Jumlah artikel yang direview sebanyak 20 artikel, diambil melalui Platform Google Schooler. Dalam profesi akuntan, saling memanusiakan, menghormati dan menghargai sesama anggota penting untuk menciptakan lingkungan kerja yang harmonis dan produktif. Pujian atas prestasi dapat meningkatkan motivasi dan kinerja akuntan, serta mendorong mereka untuk meningkatkan kualitas pekerjaannya. Sementara, saling mengingatkan memastikan akuntabilitas dan kepatuhan terhadap standar etika yang berlaku. Oleh karena itu, nilai budaya bugis Sipakatu, Sipakalebbi’, dan Sipakainge’ dapat diintegrasikan dalam kode etik profesi akuntan sehingga diperlukan adanya internalisasi nilai budaya ini ke dalam diri setiap akuntan.
Service Quality and Facilities on Satisfcation Through Individual Emotional for Bpjs Participants in Sinjai District Nurlaela, Nurlaela; Syarifuddin, Umar; Liong, Harlina; Munawwarah, Rofiqah Al
Vifada Management and Social Sciences Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/13969058

Abstract

This research aims to analyze product innovation and marketing strategies implemented by Bundang's Sweet and Sour Candy MSMEs to increase competitiveness in the market. The research method used is descriptive qualitative with data collection through interviews, observation and documentation studies. The research results show that product innovation, such as the development of more attractive flavor variants and packaging, contributes significantly to increasing consumer interest. On the other hand, digital-based marketing strategies through social media and marketplaces have also succeeded in expanding market reach. With a combination of product innovation and effective marketing, these MSMEs are able to compete with similar products and increase market share. This research recommends strengthening the synergy between product innovation and marketing as the key to success in facing increasingly fierce competition
Analisis Lingkungan Kerja Dan Kompensasi Melalui Motivasi Kerja Terhadap Kinerja Kepolisian Daerah Sulawesi Selatan Syahruddin, Syahruddin; B. Ilyas , Jamaluddin; Maddatuang, Bahtiar
Vifada Management and Social Sciences Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/vaxt0t72

Abstract

Kepolisian merupakan salah satu pilar utama dalam menjaga keamanan dan ketertiban masyarakat. Dengan keberadaannya, kepolisian dapat melakukan tindakan preventif dan penindakan terhadap berbagai tindak kejahatan yang dapat mengancam stabilitas sosial dan keamanan negara. Pelaksanaan fungsi peran anggota kepolisian, maka salah satu faktor dalam menilai anggota kepolisian penanganan perkerjaannya adalah terletak dari kinerja kerjanya. Kinerja anggota kepolisian berperan penting dalam menjaga keamanan dan ketertiban masyarakat serta menegakkan hukum. Riset ini bertujuan guna mengetahui dan menganalisis bagaimana dampak lingkungan kerja dan kompensasi dalam meningkatkan kinerja anggota kepolisian melalui motivasi kerja dalam penanganan kasus tindak pidana umum pada polisi daerah di Sulawesi Selatan. Penelitian ini menggunakan metode kuantitatif, yakni metode penelitian yang berlandaskan pada filsafat positivism. Dimana teknik pengumpulan data melalui pengedaran kuesioner, dengan menentukan sampel yakni anggota kepolisian yang ditentukan sejumlah 94 respondent, dengan teknik analisis data memakai analisis path. Dari hasil uji jalur diperoleh temuan bahwa lingkungan kerja berdampak nyata pada motivasi kerja. Kompensasi berdampak nyata pada motivasi kerja. Lingkungan kerja dan kompensasi berdampak nyata pada kinerja anggota Kepolisian. Kemudian motivasi kerja berdampak nyata pada kinerja. Kemudian temuan uji mediasi antara dampak lingkungan kerja dan kompensasi pada kinerja anggota kepolisian melalui motivasi kerja maka dapat dinyatakan bahwa motivasi kerja bisa memediasi dampak lingkungan kerja dan kompensasi pada kinerja anggota polisi Daerah Sulsel.
Audit Manajemen Sebagai Kontrol Terhadap Efektivitas Fungsi Sumber Daya Manusia  (Studi Pada PT. Bumi Sarana Beton) Ananda, Fitria; Susanto , Idil Rakhmat; Arizah , Ainun
Vifada Management and Social Sciences Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/nanda2024

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi audit manajemen dalam menilai fungsi sumberdaya manusia (SDM) pada PT. Bumi Sarana Beton. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan deskriptif. Informan dalam penelitian ini adalah top management team perusahaan yang memiliki relevansi dengan fokus analisis. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode observasi, wawancara dan dokumentasi. Penelitian ini menggunakan data primer yang diperoleh secara langsung dari informan. Hasil penelitian menunjukkan bahwa diantara sepuluh fungsi SDM yang dianalisis terdapat delapan fungsi SDM sudah berjalan efektif yaitu, rekrutmen, pelatihan dan pengembangan karyawan, perencanaan dan pengembangan karir, penilaian kinerja karyawan, kompensasi dan balas jasa, hubungan ketenagakerjaan, keselamatan dan kesehatan kerja karyawan, dan kreativitas karyawan. Sedangkan dua fungsi SDM yang belum dilakukan secara efektif oleh perusahaan yaitu perencanaan sumber daya manusia dan seleksi dan penempatan sumber daya manusia. Penelitian ini berkontribusi terhadap pentingnya perusahaan dalam melakukan pengelolaan fungsi SDM dalam mendukung jalannya aktivitas bisnis. Penelitian ini juga memberikan tambahan wawasan literatur tentang pengembangan penelitian yang memfokuskan analisis pada pengelolan SDM pada perusahaan.
Analysis of Fiscal Policy and Financial Sustainability in Improving the Country's Economic Stability Muslim, Muslim; Bata Ilyas, Muh. Fadhel G; Sani, Amar
Vifada Management and Social Sciences Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/yessman2024

Abstract

This study aims to comprehensively analyze the role of fiscal policy and financial sustainability in enhancing economic stability, particularly in developing nations facing budgetary constraints and economic uncertainty. The research seeks to identify key components of fiscal sustainability and highlight the importance of proactive fiscal planning, institutional reforms, and evidence-based strategies to foster resilience and mitigate economic vulnerabilities. This research adopts a qualitative systematic literature review (SLR) approach to synthesize findings from relevant empirical and theoretical studies published after 2018. The study develops a multidimensional framework for understanding the interaction between fiscal policies and financial sustainability by examining a broad range of scholarly articles, reports, and policy papers. The analysis focuses on key fiscal mechanisms, including countercyclical measures, automatic stabilizers, and governance frameworks. The findings reveal that fiscal discipline, efficient taxation, and responsible debt management are essential to financial sustainability. Proactive budgetary policies, such as automatic stabilizers and counter-cyclical spending, can help stabilize economies during crises. However, the study identifies significant challenges in developing nations, including limited fiscal capacity, weak institutional frameworks, and reliance on external debt. The research emphasizes the need for institutional reforms to strengthen fiscal transparency, enhance public financial management, and foster accountability to build public trust and investor confidence. This study contributes to fiscal policy literature by presenting a holistic framework integrating budgetary sustainability and economic resilience. The practical recommendations highlight the importance of equitable tax policies, strategic public spending, and institutional capacity-building to support sustainable economic growth and long-term financial stability. Future research is recommended to validate these findings further through empirical case studies across different economic contexts.
The Role of AI-Driven HR Analytics in Enhancing Employee Performance and Decision-Making in Retail Industries Syukur, Abdul; Fachmi , Muhammad
Vifada Management and Social Sciences Vol. 3 No. 1 (2025): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/0n8fjw81

Abstract

AI-driven HR analytics is reshaping how retail companies understand workforce dynamics, optimize performance, and strengthen strategic decision-making. This study examines the extent to which AI-powered analytical tools support employee performance improvement and managerial decision quality within retail industries. Using a quantitative approach, the research analyzes the relationship between predictive HR analytics, performance monitoring systems, and data-driven HR decision processes. Findings indicate that AI-driven HR analytics significantly enhances the accuracy of performance evaluations, enables proactive identification of skill gaps, and supports more effective workforce planning. Moreover, AI-supported insights help managers make faster and more precise decisions regarding staffing, training, and employee development initiatives. The study concludes that integrating AI-based HR analytics provides substantial value for retail organizations aiming to strengthen competitiveness through improved human resource management practices.
Understanding Consumer Trust Formation in Social Commerce: The Impact of Influencer Credibility and Algorithmic Transparency Sharma, Aarav R.
Vifada Management and Social Sciences Vol. 3 No. 1 (2025): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/nyvg3k48

Abstract

This study investigates how consumer trust is formed in social commerce environments through two primary drivers: influencer credibility and algorithmic transparency. As social commerce increasingly shapes online purchasing behavior, understanding the psychological mechanisms behind trust becomes essential for digital marketers, platforms, and businesses. Using a quantitative approach with 412 respondents from active social commerce users, the findings reveal that influencer credibility—comprising expertise, authenticity, and social attractiveness—significantly enhances consumer trust and purchase intention. Furthermore, algorithmic transparency, including clarity of recommendation logic and perceived fairness of content distribution, moderates the relationship between influencer credibility and trust formation. The results underscore the importance of transparent platform practices and credible influencer partnerships in improving consumer confidence and reducing perceived risk. This research contributes to the growing literature on digital trust-building while offering practical insights for social commerce platforms to design more ethical, transparent, and user-centered recommendation ecosystems.
Sustainable Supply Chain Resilience: Analyzing the Effects of Green Innovation and Circular Economy Practices in Emerging Markets Mehta, Rohan K.; Haris, Abdul
Vifada Management and Social Sciences Vol. 3 No. 1 (2025): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/rrb0nr62

Abstract

This study examines how green innovation and circular economy (CE) practices influence sustainable supply chain resilience (SCR) in emerging-market firms. Drawing on dynamic capabilities and resource-based perspectives, we propose and test a model where green innovation (product, process, and organizational) directly enhances SCR and indirectly does so by promoting circular practices (reverse logistics, reuse/remanufacturing, and eco-design). Using survey data from 438 managers across manufacturing and fast-moving consumer goods (FMCG) firms in three emerging economies, structural equation modeling shows that: (1) green innovation has a significant positive effect on SCR; (2) circular economy practices mediate the relationship between green innovation and SCR; and (3) digitalization (supply-chain analytics / Industry 4.0 tools) strengthens the effect of circular practices on resilience. The findings imply that firms in emerging markets can build both sustainability and robustness by combining green R&D, circular operational routines, and targeted digital investments. Practical recommendations include phased CE adoption (start with reverse logistics and eco-design), capability building for green innovation, and policy incentives to de-risk circular investments. This research contributes an integrated empirical view linking innovation, CE practices, and resilience in contexts where resource constraints and institutional barriers matter.
The Dynamics of Remote Work Culture: How Psychological Well-Being and Digital Collaboration Tools Shape Employee Productivity Willie, Michael Mncedisi; Menon, Aarav R.
Vifada Management and Social Sciences Vol. 3 No. 1 (2025): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/kc639716

Abstract

This study explores how psychological well-being and digital collaboration tools interact to influence employee productivity within remote work environments. As remote and hybrid work models become increasingly normalized, organizations must understand the human–technology dynamics that drive sustainable performance. Using a quantitative approach with data from 462 remote employees across technology, education, and service sectors, this research applies structural equation modeling to examine direct and mediated relationships among work stress, digital overload, collaboration-tool usability, communication quality, and productivity outcomes. Findings reveal that psychological well-being significantly predicts productivity, with work engagement acting as a partial mediator. Digital collaboration tools also demonstrate a strong positive effect on productivity, particularly when usability, responsiveness, and synchronization are high. Furthermore, effective digital collaboration moderates the negative effects of stress and communication breakdowns. The study highlights the need for organizations to strategically manage digital ecosystems while supporting employee mental health to maximize performance in remote contexts.
Enhancing Talent Attraction and Retention Through Strategic Recruitment Policy Innovation in Modern Organizations Bahri, Syamsul; Murfat, Moh. Zulkifli; Rakhimov, Dilshodbek A.
Vifada Management and Social Sciences Vol. 3 No. 1 (2025): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/qk4dgg09

Abstract

This study examines how strategic recruitment policy innovation enhances talent attraction and retention in modern organizations facing rapid digital, demographic, and competitive shifts. As firms confront increasing skill shortages and dynamic workforce expectations, innovative recruitment policies—such as data-driven hiring, employer branding optimization, candidate experience enhancement, and competency-based selection—are viewed as critical drivers of organizational talent outcomes. Using a mixed-method approach involving survey responses from 328 HR professionals and interviews with 22 recruitment managers across technology, financial services, and public-sector organizations, the findings reveal that recruitment innovation significantly improves talent attraction, with employer branding and digital recruitment platforms acting as the strongest predictors. Retention is positively influenced by personalized onboarding systems, transparent career pathways, and alignment between organizational values and candidate expectations. Additionally, digital recruitment analytics moderates the relationship between policy innovation and overall recruitment effectiveness. The study offers practical insights for HR leaders to redesign recruitment frameworks that integrate technology, human-centered design, and strategic workforce planning to strengthen long-term talent sustainability.

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