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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 54 Documents
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Analysis of the Demographic Bonus Phenomenon in the Province of North Kalimantan Ariani, Ariani; Devi, Charitin; Yun, Wong Sing
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: 10.70184/6wfge966

Abstract

Purpose: This study investigates the role of the demographic bonus in shaping economic growth and labor market outcomes in North Kalimantan Province. Specifically, it examines its effects on GRDP, labor force participation rate (LFPR), and open unemployment rate (OUR), while contributing to the limited empirical evidence at the sub-provincial level and offering implications for evidence-based regional policy. Research Design and Methodology: This study employs a quantitative descriptive approach using secondary data from the Central Bureau of Statistics (CBS) for the period 2018–2023. The unit of analysis covers regencies and cities in North Kalimantan Province. The study examines one independent variable (demographic bonus) and three dependent variables: gross regional domestic product (GRDP), labor force participation rate (LFPR), and open unemployment rate (OUR). Data analysis techniques include descriptive analysis, sign test, and panel data regression using the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM). The best model is selected through Chow, Hausman, and Lagrange Multiplier tests. Classical assumption tests are also conducted to ensure the validity of the model.   Findings and Discussion: The results show that the demographic bonus has a significant effect on gross regional domestic product (GRDP), the labor force participation rate (LFPR), and the open unemployment rate (OUR). Implications: This research indicates the need for government policy strategies in utilizing the demographic bonus to improve the quality of human resources and develop work programs that can absorb labour optimally.
Analysis Of Internal Control And Internal Audit On Financial Performance Through Good Corporate Governance Lestari Widarni, Eny
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/kn0kvz85

Abstract

Purpose:This study aims to examine the effect of internal control and internal audit on financial performance, with Good Corporate Governance serving as a mediating variable, at PT. Pegadaian Malang Branch. Research Design and Methodology: A quantitative research design was employed, involving 73 respondents. Data were collected via questionnaires and analyzed using the Partial Least Square (PLS) method with SmartPLS 3.0 to test the relationships among the variables. Findings and Discussion: The results show that both internal control and internal audit have a positive and significant impact on financial performance. Additionally, Good Corporate Governance was found to mediate these relationships, enhancing the effect of internal control and internal audit on financial outcomes. These findings highlight the critical role of integrating governance practices and internal oversight to improve operational efficiency, financial reporting accuracy, and overall company profitability. Implications:This study provides practical insights for management to strengthen governance structures, enhance the effectiveness of internal supervision, and ensure sustainable financial performance and corporate reputation 
Determinants of Going Concern Audit Opinions: Evidence from Textile and Garment Companies Listed on the Indonesia Stock Exchange Nikma Bilondatu; Wahyudin Hasan; Zubaidah Rahman
Vifada Management and Social Sciences Vol. 4 No. 1 (2026): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/3vwhbd09

Abstract

Purpose: This study aims to examine the effects of profitability, liquidity, firm size, debt default, and firm growth on going concern audit opinions among textile and garment manufacturing companies listed on the Indonesia Stock Exchange (IDX). Research Design and Methodology: A quantitative approach was employed using multiple linear regression analysis with the assistance of Statistical Package for the Social Sciences (SPSS). The study utilized secondary data obtained from the annual financial reports of 18 textile and garment manufacturing firms listed on the IDX during the 2023–2025 period, resulting in 54 firm-year observations selected through purposive sampling. Findings and Discussion: The results indicate that profitability, firm size, and firm growth have a negative and significant effect on going concern audit opinions. In contrast, debt default has a positive and significant effect on the likelihood of receiving a going concern audit opinion, while liquidity does not significantly influence the auditor’s opinion. These findings suggest that financial performance and debt-related conditions are important considerations in auditors’ assessments of business continuity. Implications: The study provides practical insights for auditors, managers, and investors regarding the financial determinants of going concern audit opinions. Future research is encouraged to incorporate additional governance and macroeconomic variables and extend the observation period to enhance the generalizability of the findings.
How Self-Efficacy Influences Traffic Police Performance: The Mediating Role of Organizational Commitment in Indonesia ? Muh. Asdar; Mamat Rahmat; Dedy Darmawan
Vifada Management and Social Sciences Vol. 4 No. 1 (2026): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/cqd35f29

Abstract

Purpose: This study examines the mediating role of organizational commitment in the relationship between self-efficacy and the performance of traffic police officers in Indonesia. It hypothesizes that self-efficacy positively influences performance both directly and indirectly through organizational commitment. Research Design and Methodology: A quantitative approach with a causal research design was employed. Data were collected through a structured questionnaire from 300 traffic police officers working in several major cities across Indonesia. The constructs of self-efficacy, organizational commitment, and performance were measured using validated and reliable instruments. Structural Equation Modeling (SEM) was utilized to test the proposed relationships and mediation effect. Findings and Discussion: The results reveal that self-efficacy has a significant positive effect on traffic police performance (β = 0.30, p < 0.001) and organizational commitment (β = 0.45, p < 0.001). Organizational commitment also significantly enhances performance (β = 0.40, p < 0.001). Furthermore, organizational commitment partially mediates the relationship between self-efficacy and performance, indicating that officers with higher confidence in their capabilities tend to develop stronger commitment, which subsequently improves their work performance. Implications: The findings suggest that police organizations should strengthen officers’ self-efficacy through continuous training and professional development while fostering organizational commitment through supportive human resource policies and employee engagement initiatives. These efforts may contribute to improved service effectiveness, organizational performance, and public safety outcomes.

Page 6 of 6 | Total Record : 54

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