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INDONESIA
Vifada Management and Social Sciences
ISSN : -     EISSN : 29871999     DOI : https://doi.org/10.70184/9s5x8326
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
Articles 52 Documents
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