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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 69 Documents
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Analysis of the Demographic Bonus Phenomenon in the Province of North Kalimantan Ariani Ariani; Charitin Devi; Wong Sing Yun
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 Eny Lestari Widarni
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.
Innovation Opportunity, Social Media Utilization, and Customer Orientation: Empirical Study From The West Part of Java Land Cipta Canggih Perdana; Fulgentius Danardana Murwani; David Sukardi Kodrat
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/sjjjnr63

Abstract

Purpose: This study investigates the impact of social media utilization on innovation opportunities, mediated by customer orientation, in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, focusing on information technology-based sectors in Banten, DKI Jakarta, and West Java. Research Design and Methodology: Using a purposive sampling technique and Partial Least Squares Structural Equation Modeling (PLS-SEM) for parameter estimation Findings and Discussion: The study finds that effective social media usage positively influences both innovation opportunities and customer orientation, which in turn impacts innovation opportunities. Moreover, customer orientation mediates the relationship between social media utilization and innovation opportunity. Data from 228 MSMEs confirm the validity and reliability of the tested variables. Implications: The study underscores that technology-based MSMEs should prioritize social media to enhance innovation and gather real-time customer data for market insights. With a strong customer orientation and effective social media capabilities, MSMEs can convert information into valuable insights to drive high-value-added product and service development, bolstering competitiveness. While highlighting managerial implications, the study acknowledges limitations in its regional scope and variables and recommends further research to explore the impact of social media capabilities on innovation.
Financial Well-Being and Self-Efficacy in Sandwich Generation: The Role of Mindfulness Yuyun Karystin Meilisa Suade; Wirawan Endro Dwi Radianto; Murpin Josua Sembiring
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/pw3n6566

Abstract

Purpose: Financial Mindfulness is essential for complementing self-confidence in managing personal finances to achieve financial well-being. This study aims to investigate how individuals' self-efficacy influences their mindfulness in making prudent financial decisions, thereby attaining financial well-being. The research subjects are members of the Sandwich Generation, who face the dual financial burden of caring for aging parents and supporting children, often experiencing stress and complexity in financial management. Research Design and Methodology: This study employs a quantitative design with a sample of 281 respondents from the Sandwich Generation in Indonesia. Data were analyzed using Structural Equation Modelling - Partial Least Square (SEM-PLS) with SMARTPLS Version 3. Findings and Discussion: The findings indicate that Financial Self-Efficacy positively influences Financial Mindfulness, Financial Mindfulness positively impacts Financial Well-Being, and Financial Self-Efficacy positively affects Financial Well-Being. Additionally, Financial Mindfulness has been found to positively mediate the effect of Financial Self-Efficacy on Financial Well-Being, which is a novel contribution of this research Implications: The managerial implications of these findings are valuable for financial planners, financial institutions, and policymakers focusing on the financial well-being of the Sandwich Generation in Indonesia.
Shocks, Stocks, and Rocks: Precious Metals as Safe Haven in Crises for Equity Market in South-East Asian Tri-nation Yudha Ari Wijaya; Powell Gian Hartono; Elia Ardyan
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/vphkv253

Abstract

Purpose: Southeast Asian equity markets face recurring crises in which cross-asset correlations rise and diversification weakens. Evidence on the joint defensive roles of gold, silver, platinum, and palladium for the equity markets of Indonesia, Singapore, and Malaysia remains fragmented. Research Design and Methodology: This study evaluates the hedge and safe-haven properties of gold (XAU), silver (XAG), platinum (XPT), and palladium (XPD) for the Jakarta Composite Index (JKSE), the Straits Times Index (STI), and the Kuala Lumpur Composite Index (KLCI) using daily data from July 1st, 2005 to June 30th, 2025, divided into two sub-periods. Metals are priced in domestic currency, trading days are synchronized, and returns are computed as log differences. GARCH(1,1) models estimated under Gaussian, generalized error distribution, and Student-t innovations are combined with quantile regression (τ = 0.10–0.50) to capture tail dependence. Findings and Discussion: Results indicate that XAU is the only metal consistently hedging the three indices, evidenced by negative average coefficients, while its safe-haven role is state-dependent, strengthening during specific distress episodes. XAG, XPT, and XPD exhibit positive co-movement even at low quantiles, consistent with diversification or pro-cyclicality. Implications: The findings reinforce safe-haven status as regime- and tail-dependent and support gold as an adaptive crisis overlay in ASEAN equity risk management.
The Impact of Net Profit Margin, Return on Assets, and Return on Equity on the Stock Prices of Telecommunications Companies in Indonesia Mustafa Mustafa; Hajar Hajar; Adnan Hasan
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/c4npsv37

Abstract

Purpose: This study aims to analyze the effect of profitability ratios—comprising net profit margin, return on assets, and return on equity—on the stock prices of telecommunications companies listed on the Indonesia Stock Exchange during the observation period. Research Design and Methodology: This study employs a quantitative approach using secondary data sourced from financial statements and stock prices of telecommunications companies for the period from 2015 to 2020. The research sample was determined using purposive sampling, resulting in five companies that met the data completeness criteria. Data analysis was conducted using multiple linear regression supported by classical assumption tests, hypothesis testing, and the coefficient of determination using SPSS software. This study employs a quantitative approach using secondary data sourced from financial statements and stock prices of telecommunications companies from 2015 to 2020. The research sample was determined using purposive sampling, resulting in five companies that met the data completeness criteria. Data analysis was performed using multiple linear regression supported by classical assumption tests, hypothesis testing, and the coefficient of determination using SPSS software. Findings and Discussion: The results of the study show that net profit margin and return on equity have a significant relationship with stock prices, while return on assets shows a weaker relationship. These findings indicate that profitability indicators based on earnings and returns to shareholders are more relevant in determining the market value of telecommunications companies than the efficiency of asset utilization. Implications: This study provides an empirical basis for investors and company management to use specific profitability ratios as key indicators in assessing and managing stock value in the telecommunications sector.
Divine Values in the Business Strategies of Private Companies: A Phenomenological Study of Charity and Zakat Arfandi Arfandi; Alimuddin Alimuddin; Syarifuddin Syarifuddin
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: 10.70184/87f3dr91

Abstract

Purpose: This study aims to understand the meaning and implementation of divine values in the business strategies of private companies through the practices of zakat and sadaqah at the Kalla Group. The study is motivated by the dominance of the conventional business paradigm, which tends to focus on profit maximization while neglecting spiritual dimensions and social justice. Research Design and Methodology: This study employs a qualitative approach, using interpretive phenomenology, to explore the subjective experiences of organizational actors in interpreting the concepts of Tawhid and Allah’s absolute ownership (Al-Milk al-Haqiqi) within corporate business management. Data were collected through in-depth interviews, observation, and documentation, and were then analyzed using data reduction, thematic classification, data presentation, and phenomenological interpretation. Findings and Discussion: The research findings indicate that zakat and charity are not only viewed as religious obligations but also serve as strategic instruments in fostering corporate blessings, moral responsibility, and social sustainability. The value of Tawhid promotes the development of a business orientation that is more ethical, humanistic, and focused on the common good. Implications: This study contributes to the development of a spiritual business paradigm and broadens the scope of phenomenological research in contemporary Islamic business.
Designing Software Quality Assurance Framework Integrated With Scrum And Rsm For Multi-Project Devi Veronica; Muharman Lubis; Basuki Rahmad
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: 10.70184/3ejnrd38

Abstract

Purpose: This study aims to design an integrated Software Quality Assurance (SQA) framework combining Scrum and the Recognize, Scrutinize, Materialize (RSM) approach to mitigate context switching, priority ambiguity, and technical debt in multi-project environments. Research Design and Methodology: Utilizing a mixed-methods approach with sequential triangulation based on Design Science Research (DSR), secondary data were gathered from SOP studies at PT. Boer Technology. Framework evaluation involved a 1–5 Likert-scale questionnaire administered to a purposive sample of 9 active expert Scrum Masters Findings and Discussion: Descriptive statistics and inter-rater reliability analysis confirm a high expert consensus, with a 99.02% cumulative positive response rate. Gwet’s AC2 yielded a fair agreement of 0.2279, demonstrating that integrating RSM strengthens shift-left testing and continuous quality execution without compromising Scrum's iterative nature Implications: This framework offers an original, implementable quality governance solution for medium-to-large software industries to enhance compliance, product stability, and business value. Future research should conduct empirical pilot implementations to test scalability and quantitatively measure long-term impacts using metrics like defect density

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