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INDONESIA
Jurnal Manajemen Bisnis
Published by Institut Bisnis Nusantara
ISSN : 14108992     EISSN : 26542757     DOI : -
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
​Esensi: Jurnal Bisnis dan Manajemen adalah jurnal ilmiah yang diterbitkan oleh Institut Bisnis Nusantara Jakarta. Jurnal ini fokus pada bidang akuntansi, bisnis, ekonomi, keuangan, dan manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 102 Documents
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The Influence of Work Passion, Employee Engagement, and Performance Appraisal on Turnover Intention: The Mediating Role of Job Satisfaction at Shieraki Group Sri Nadiroh; Mombang Sihite; Seta A Wicaksana
ESENSI: Jurnal Manajemen Bisnis Vol. 29 Issue 1 (2026)
Publisher : Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/esensi.v29i1.478

Abstract

The fashion industry is among the retail and consumer products sectors with the highest employee turnover rates, as reported by a LinkedIn survey in 2024. This study was conducted at a fashion brand company called Shieraki Group, aiming to examine the influence of Work Passion, Employee Engagement, and Performance Appraisal on Turnover Intention, with Job Satisfaction as a mediating variable among Shieraki Group employees. Data were collected through questionnaires distributed to all 35 employees using a five-point Likert scale, with a saturated sampling technique. Data analysis included descriptive statistics, validity and reliability tests, and hypothesis testing using a bootstrapping method with 5,000 bootstrap samples and a 95% Confidence Interval through the Jamovi application. The results show that Work Passion has a significant negative effect on Turnover Intention, and Employee Engagement has a significant negative effect on Turnover Intention. Performance Appraisal has no significant effect on Turnover Intention. Job Satisfaction is unable to mediate the effects of Work Passion, Employee Engagement, or Performance Appraisal on Turnover Intention, as the psychological attachment of employees to their work operates directly and independently without requiring Job Satisfaction as an intermediary.
Legitimacy Debt: The Erosion of Professional Judgment in Human-AI Accounting Gregorius Rudy Antonio
ESENSI: Jurnal Manajemen Bisnis Vol. 29 Issue 1 (2026)
Publisher : Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/esensi.v29i1.490

Abstract

Accounting firms increasingly report that AI adoption improves measurable performance, even as separate evidence points to a decline in the judgment capacity that professional licensure presupposes. This article develops a conceptual explanation for why both can be true at once. Following a theory-synthesis method, it integrates five theoretical traditions, human-AI symbiosis, virtue ethics, institutional theory, governmentality, and sustainability accounting, into a single mechanism. It introduces legitimacy debt, the accumulated gap between the judgment institutions still recognize as belonging to accountants and the judgment those accountants can still exercise, and presents a revised SIGMA model specifying the conditions under which this debt forms, stays concealed, and is eventually repaid. The article traces the mechanism through developmental displacement, in which task substitution erodes the practice that builds professional judgment, and through miscalibration under algorithmic visibility, in which both excessive trust and excessive discounting of AI output produce the same failure of proportionate judgment. Six falsifiable propositions link these mechanisms across individual, organizational, and profession-wide levels, with Indonesia examined as a boundary condition that reveals the double-edged role of collective deliberation. The article offers accounting research a testable construct for a phenomenon current frameworks describe only partially, and reframes integrity as a designable organizational infrastructure rather than an individual disposition, with direct implications for accounting education, firm practice, professional standards, and regulation.

Page 11 of 11 | Total Record : 102

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