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E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Published by Universitas Udayana
ISSN : -     EISSN : 23373067     DOI : https://doi.org/10.24843/EEB.2025.v14.i08
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
E-Jurnal Ekonomi dan Bisnis aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business, science in management, business strategy and entrepreneurship and scientific papers with emphasis contents of the article on the use of quantitative analysis tools (econometrics, parametric and non-parametric statistics, descriptive statistics, input-output, CGE, etc.) in studies of economic and social. E-Jurnal Ekonomi dan Bisnis recognizes that informational problems are pervasive in financial markets and business organizations and that accounting plays an important role in resolving such problems. E-Jurnal Ekonomi dan Bisnis welcomes both theoretical and empirical contributions. Nonetheless, theoretical papers should yield novel testable implications, and empirical papers should be theoretically well-motivated. The Editors view management, business strategy and entrepreneurship as being closely related to economics and, as a consequence, papers submitted will often have theoretical motivations that are grounded in economics, however, also seeks papers that complement economics-based theorizing with theoretical developments originating in other social science disciplines or traditions. While many papers in E-Jurnal Ekonomi dan Bisnis use econometric or related empirical methods, the Editors also welcome contributions that use other empirical research methods. Although the scope of E-Jurnal Ekonomi dan Bisnis is broad, it is not a suitable outlet for highly abstract mathematical papers or empirical papers with inadequate theoretical motivation. Also, papers that study asset pricing, or the operations of financial markets, should have direct implications for one or more of preparers, regulators, users of financial statements, and corporate financial decision-makers, or at least should have implications for the development of future research relevant to such users.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 108 Documents
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SELF-LEADERSHIP, ENTREPRENEURIAL SELF-EFFICACY, DAN KINERJA WIRAUSAHA: PERAN MEDIASI KOMITMEN BERWIRAUSAHA SEKTOR PENDIDIKAN Titi Hardiyati; Ayu Desi Indrawati; Ida Bagus Ketut Surya; I Made Artha Wibawa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.07.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i07.p03

Abstract

Penelitian ini dilatarbelakangi oleh adanya diskrepansi hasil studi yang terdahulu terkait pengaruh self-leadership dan entrepreneurial self-efficacyterhadap optimalisasi kinerja wirausaha, terutama pada organisasi di sektor pendidikan yang masih jarang dieksplorasi dalam literatur kewirausahaan. Studi ini memiliki tujuan untuk menginvestigasi bagaimana komitmen berwirausaha bertindak sebagai variabel mediasi dalam menghubungkan self-leadership dan entrepreneurial self-efficacy dengan capaian kinerja. Dengan menggunakan pendekatan kuantitatif, penelitian ini melibatkan 47 manajer PT. ATE di Provinsi Kalimantan Timur sebagai sampel yang ditentukan melalui metode purposive sampling, serta menerapkan analisis SEM-PLS menggunakan aplikasi SmartPLS. Temuan empiris mengonfirmasi bahwa baik self-leadership maupun entrepreneurial self-efficacy memiliki dampak positif terhadap komitmen serta performa wirausaha. Komitmen berwirausaha sendiri teridentifikasi sebagai mediator parsial yang krusial dalam memperkuat hubungan tersebut. Secara teoretis, penelitian ini dapat memperluas cakupan pengetahuan mengenai Social Cognitive Theory pada manajemen pendidikan, sekaligus menegaskan bahwa sinergi antara kapasitas psikologis individu dan komitmen yang kuat merupakan determinan utama dalam peningkatan kinerja organisasi pendidikan.     This study was motivated by inconsistencies in previous research findings regarding the influence of self-leadership and entrepreneurial self-efficacy on the optimization of entrepreneurial performance, particularly within organizations in the education sector, which remains underexplored in entrepreneurship literature. This study aims to investigate how entrepreneurial commitment acts as a mediating variable in linking self-leadership and entrepreneurial self-efficacy to performance outcomes. Using a quantitative approach, this study involved 47 managers of PT. ATE in East Kalimantan as the sample, selected through purposive sampling, and employed SEM-PLS analysis using SmartPLS. The empirical findings confirm that both self-leadership and entrepreneurial self-efficacy have positive effects on entrepreneurial commitment and performance. Entrepreneurial commitment was also identified as a crucial partial mediator in strengthening these relationships. Theoretically, this study extends the application of Social Cognitive Theory in educational management while emphasizing that the synergy between individual psychological capacities and strong commitment constitutes a key determinant in improving the performance of educational organizations.
PENGARUH PERCEIVED ORGANISATIONAL COMMITMENT OF CO-WORKERS TERHADAP NIAT KELUAR DENGAN MEDIASI KOMITMEN AFEKTIF ⁠I Gusti Ayu Widya Ari Cahyathi; Ni Putu Dhanan Kumaradewi M; Ida Bagus Gede Prabawa Putra Udiyana; Ni Putu Dera Yanthi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.06.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i06.p08

Abstract

Gelombang pemutusan hubungan kerja yang melanda perusahaan rintisan di Indonesia mendorong meningkatnya pengunduran diri sukarela di kalangan karyawan yang tersisa, terutama pada perusahaan yang mengalami restrukturisasi pasca akuisisi. Penelitian ini bertujuan menganalisis pengaruh Perceived Organisational Commitment of Co-Workers (POCC) terhadap niat keluar karyawan, dengan komitmen afektif sebagai variabel mediasi. Studi dilakukan pada PT XYZ, sebuah perusahaan alih daya berbasis teknologi di Indonesia yang mengalami pemutusan hubungan kerja dalam tiga gelombang sepanjang tahun 2024. Pendekatan kuantitatif diterapkan melalui survei daring terhadap 160 responden yang dipilih menggunakan teknik purposive sampling. Analisis data menggunakan metode Structural Equation Modelling-Partial Least Squares (SEM-PLS) dengan perangkat lunak SmartPLS 4. Hasil pengujian menunjukkan bahwa POCC berpengaruh negatif dan signifikan terhadap niat keluar, serta komitmen afektif terbukti memediasi pengaruh tersebut secara parsial. Temuan ini menegaskan bahwa dinamika sosial di lingkungan kerja, khususnya persepsi terhadap loyalitas kolektif rekan kerja, memainkan peran penting dalam membentuk keterikatan emosional individu yang pada akhirnya menentukan keputusan untuk bertahan atau meninggalkan organisasi. Penelitian ini memberikan kontribusi pada pengembangan literatur turnover contagion dalam konteks industri alih daya di negara berkembang.Waves of layoffs affecting startup companies in Indonesia have triggered a surge in voluntary resignations among remaining employees, particularly in organizations undergoing post-acquisition restructuring. This study examines the effect of perceived organisational commitment of co-workers (POCC) on employees' turnover intention, with affective commitment as a mediating variable. The research was conducted at PT XYZ, a technology-based outsourcing company in Indonesia that carried out three rounds of layoffs throughout 2024. A quantitative approach was employed through an online survey of 160 respondents selected using purposive sampling. Data were analyzed using Structural Equation Modelling-Partial Least Squares (SEM-PLS) with SmartPLS 4. Results indicate that POCC has a significant negative effect on turnover intention, and affective commitment partially mediates this relationship. These findings confirm that workplace social dynamics, particularly employees' perceptions of coworkers' collective loyalty, play a critical role in shaping individual emotional attachment, which ultimately influences the decision to stay or leave the organization. This study contributes to the turnover contagion literature within the context of the outsourcing industry in developing countries.
DINAMIKA PENGANGGURAN DI BALI: PERAN KREDIT USAHA RAKYAT DAN VARIABEL EKONOMI MAKRO Cunda Yokosantha; Anak Agung Ketut Ayuningsasi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.06.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i06.p03

Abstract

Penelitian ini menganalisis pengaruh Kredit Usaha Rakyat (KUR) terhadap Tingkat Pengangguran Terbuka (TPT) di Provinsi Bali. Namun, penelitian mengenai efektivitas KUR dalam menurunkan pengangguran dengan mempertimbangkan dinamika sebelum, selama, dan setelah pandemi Covid-19 masih terbatas. Penelitian ini bertujuan menguji pengaruh dinamis KUR satu tahun sebelumnya, pertumbuhan ekonomi, partisipasi angkatan kerja, pendidikan, pandemi COVID-19, dan periode pasca pandemi terhadap pengangguran. Data sekunder dari sembilan kabupaten/kota di Provinsi Bali selama periode 2017–2024 dianalisis menggunakan regresi data panel dengan Common Effect Model. Hasil penelitian menunjukkan bahwa KUR satu tahun sebelumnya berpengaruh negatif tetapi tidak signifikan terhadap TPT. Pertumbuhan ekonomi satu tahun sebelumnya dan Tingkat Partisipasi Angkatan Kerja berpengaruh negatif dan signifikan, sedangkan Rata-rata Lama Sekolah tidak berpengaruh signifikan. Pandemi COVID-19 dan periode pasca pandemi berpengaruh positif dan signifikan terhadap pengangguran. Variabel interaksi menunjukkan bahwa efektivitas KUR tidak berubah signifikan selama pandemi maupun pasca pandemi. Temuan ini menunjukkan bahwa pengangguran di Bali lebih dipengaruhi oleh kondisi makroekonomi dan dinamika pasar tenaga kerja daripada ekspansi kredit semata. Kebijakan pengurangan pengangguran perlu didukung oleh pertumbuhan ekonomi yang inklusif dan diversifikasi ekonomi di luar pariwisata.This study examines the effect of Kredit Usaha Rakyat (KUR) on the Open Unemployment Rate in Bali Province. However, empirical studies examining the effectiveness of KUR in reducing unemployment across the pre-pandemic, pandemic, and post-pandemic periods remain limited. The study aims to analyze the dynamic effect of lagged KUR, economic growth, labor force participation, education, the COVID-19 pandemic, and the post-pandemic period on unemployment. Secondary data from nine regencies/cities in Bali during 2017–2024 were analyzed using panel data regression with the Common Effect Model. The results show that lagged KUR has a negative but statistically insignificant effect on the Open Unemployment Rate. Lagged economic growth and labor force participation significantly reduce unemployment, while average years of schooling has no significant effect. The COVID-19 pandemic and the post-pandemic period significantly increase unemployment. The interaction terms indicate that the effectiveness of KUR does not change significantly during the pandemic or post-pandemic periods. These findings suggest that unemployment in Bali is driven more by macroeconomic conditions and labor market dynamics than by credit expansion alone. Policies to reduce unemployment should strengthen inclusive economic growth and economic diversification beyond tourism.
PERAN MOTIVASI KARIER DAN PENGETAHUAN PERPAJAKAN DALAM PILIHAN KARIER DI BIDANG PERPAJAKAN Nabila Putry Priantina; Amir Hidayatulloh
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.07.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i07.p06

Abstract

Tujuan dari penelitian ini untuk menguji pengaruh motivasi karier dan pengetahuan perpajakan terhadap pilihan karier mahasiswa Program Studi S1 Akuntansi di bidang perpajakan pada PTS berakreditasi unggul di Yogyakarta. Fenomena menunjukkan adanya ketidakseimbangan antara pertumbuhan jumlah wajib pajak dengan ketersediaan tenaga profesional perpajakan yang diperparah dengan tren penurunan jumlah mahasiswa akuntansi. Penelitian ini memfokuskan analisis pada mahasiswa yang telah menempuh mata kuliah Perpajakan 1, Perpajakan 2, dan Praktikum Pajak sehingga memiliki dasar pengetahuan perpajakan yang memadai. Teknik pengambilan sampel penelitian ini menggunakan purposive sampling. Data dikumpulkan dengan menyebarkan kuesioner, dan diperoleh 181 sampel. Data dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian menunjukan motivasi dan pengetahuan perpajakan berpengaruh positif terhadap pilihan karier dibidang perpajakan. Hal ini mengindikasikan semakin tinggi motivasi karier dan tingkat pemahaman perpajakan mahasiswa, maka semakin besar kecenderungan mereka dalam memilih karier di bidang perpajakan. Penelitian ini diharapkan dapat memberi kontribusi bagi institusi pendidikan dalam meningkatkan kualitas pembelajaran serta mendorong minat mahasiswa untuk berkarier dibidang perpajakan.The purpose of this study was to examine the influence of career motivation and tax knowledge on the career choices of undergraduate students in accounting majoring in taxation at a highly accredited private university in Yogyakarta. This phenomenon indicates an imbalance between the growth in the number of taxpayers and the availability of tax professionals, exacerbated by the declining trend in the number of accounting students. This study focused on students who had completed Taxation 1, Taxation 2, and Tax Practicum courses, thus possessing a sufficient foundation of tax knowledge. The sampling technique used was purposive sampling. Data were collected by distributing questionnaires, resulting in 181 samples. The data were analyzed using multiple linear regression analysis. The results showed that motivation and tax knowledge positively influenced career choices in taxation. This indicates that the higher a student's career motivation and level of tax understanding, the greater their tendency to choose a career in taxation. This research is expected to contribute to educational institutions in improving the quality of learning and encouraging students' interest in pursuing a career in taxation.
DETERMINANTS OF PRODUCTION AND TECHNICAL EFFICIENCY IN THE SIWALAN SUGAR BUSINESS IN KARDULUK VILLAGE Dwi Wahyu; Norita Vibriyanto
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.07.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i07.p07

Abstract

Despite the economic importance of siwalan sugar for rural livelihoods, studies integrating production determinants and technical efficiency analysis using the stochastic frontier approach remain limited. This study aims to analyse the effects of labour, nira volume, and business capital on siwalan sugar production and to measure the technical efficiency of producers in Karduluk Village, Pragaan Subdistrict, Sumenep Regency. This study employs a quantitative approach using primary data obtained from 101 siwalan sugar producers selected through purposive sampling. The analysis was conducted using Stochastic Frontier Analysis (SFA) approach. The results of the study indicate that the labor force, sap volume, and business capital have a positive and significant effect on siwalan sugar production, suggesting that an increase in the number of workers, sap volume, and business capital is associated with an increase in siwalan sugar production. The average technical efficiency score was 0.9625, indicating that producers operated close to the estimated production frontier, although output could still increase by approximately 3.8 percent through more efficient utilization of existing inputs. These findings imply that policies should prioritize strengthening raw material management through better utilization of untapped siwalan resources while simultaneously improving production technology and institutional support, including extension services, producer organizations, and market access for small-scale siwalan sugar producers.   Meskipun gula siwalan memiliki peran ekonomi yang penting bagi mata pencaharian masyarakat pedesaan, penelitian yang mengintegrasikan analisis faktor-faktor penentu produksi dan efisiensi teknis dengan menggunakan pendekatan stochastic frontier masih terbatas. Penelitian ini bertujuan menganalisis pengaruh tenaga kerja, volume nira, dan modal usaha terhadap produksi gula siwalan serta mengukur efisiensi teknis para produsen di Desa Karduluk, Kabupaten Sumenep. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data primer dari 101 produsen gula siwalan yang dipilih melalui metode purposive sampling. Analisis menggunakan pendekatan Stochastic Frontier Analysis (SFA). Hasil penelitian menunjukkan bahwa tenaga kerja, volume nira, dan modal usaha berpengaruh signifikan terhadap produksi gula siwalan. Hal ini menunjukkan bahwa peningkatan jumlah tenaga kerja, volume nira, dan modal usaha berkaitan dengan peningkatan produksi gula siwalan. Nilai rata-rata efisiensi teknis yang diperoleh sebesar 0,962, yang mengindikasikan bahwa produsen telah beroperasi mendekati batas produksi (production frontier) yang diperkirakan, meskipun output masih dapat ditingkatkan sekitar 3,8 persen melalui pemanfaatan input yang tersedia secara lebih efisien. Temuan ini menunjukkan kebijakan perlu memprioritaskan penguatan pengelolaan bahan baku melalui pemanfaatan sumber daya siwalan yang belum optimal, sekaligus meningkatkan teknologi produksi dan dukungan kelembagaan, termasuk layanan penyuluhan, organisasi produsen, serta akses pasar bagi produsen.
INVESTIGATING LOCAL MOTORCYCLISTS DECISION TO USE ELECTRIC MOTORCYCLES DOMINATED TRAFFIC ENVIRONMENT REGION I Made Dwi Budiana Penindra; Dewa Made Priyantha Wedagama; I Gusti Ngurah Priambadi; Anak Agung Istri Agung Sri Komaladewi; I Ketut Suarsana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.06.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i06.p01

Abstract

This study seeks to understand the factors that influence local motorcyclists in Bali to adopt electric motorcycles (e-MCs). Earlier research highlighted several research gaps, including differences in people's readiness to switch, inconsistent findings regarding the effects of environmental concern, and variations in the influence of government support across regions. Based on these gaps and local characteristics, the research looks at how motorcyclists in the SARBAGITA region in Bali view the idea of moving to e-MCs. By collecting data from local motorcyclists and using structural equation modeling (SEM), a model was created to analyze the behavior of adopting e-MCs, leading to nine hypotheses—eight of which were confirmed. The study results show motorcyclists in Bali are influenced by various factors when considering a switch to e-MCs, including government policies, risk perceptions, and pricing. Improved conditions and government support enhance switching intentions, while high effort expectations and perceived risks act as barriers. Interestingly, ease of use doesn't always lead to higher adoption rates, and environmental concerns have minimal impact. The study emphasizes the need for better infrastructure and pricing strategies, highlighting the importance of hedonic motivations in Bali's tourism context. Bali government subsidies could lower costs, and enhance charging facilities, while raissing public awareness can further encourage e-MC adoption. The findings highlight also the importance of contextual and psychological factors in technology adoption, suggesting that policy incentives alone are insufficient without supporting infrastructure and risk mitigation. The study is limited to local motorcyclists and does not include domestic or international tourists.
DAMPAK PERSEPSI PENGGUNA TERHADAP PERILAKU IMPULSIFGENERASI Z: MEDIASI ADOPSI PAYLATER DAN MODERASI LITERASI KEUANGAN Yandi Suprapto; Laurenzia Angelina Yonata; Isnaini Nuzula Agustin
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.07.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i07.p09

Abstract

Penelitian ini bertujuan menganalisis perilaku impulsif Generasi Z dalam penggunaan layanan beli sekarang bayar nanti (paylater) dengan menguji pengaruh persepsi kemudahan, persepsi kesenangan, dan persepsi manfaat terhadap adopsi paylater, serta peran literasi keuangan sebagai variabel moderasi. Riset ini menerapkan pendekatan kuantitatif dari pembagian kuesioner kepada pengguna paylater Generasi Z di Indonesia. Dari 312 responden yang terkumpul, sebanyak 309 data dianalisis menggunakan Structural Equation Modeling (SEM) dengan bantuan SmartPLS 4.0. Hasil riset membuktikan bahwa persepsi manfaat dan persepsi kesenangan berpengaruh positif terhadap adopsi paylater, sedangkan persepsi kemudahan tidak berpengaruh. Adopsi paylater terbukti meningkatkan perilaku impulsif pada Generasi Z. Selain itu, adopsi paylater memediasi hubungan antara persepsi manfaat dan persepsi kesenangan dengan perilaku impulsif, tetapi tidak memediasi pengaruh persepsi kemudahan. Sementara itu, literasi keuangan tidak memoderasi hubungan antara adopsi paylater dan perilaku impulsif. Temuan ini menegaskan bahwa manfaat dan kesenangan yang dirasakan menjadi pendorong utama penggunaan paylater dan perilaku impulsif pada Generasi Z.This study aims to analyze the impulsive behavior of Generation Z in using buy now pay later (paylater) services by examining the influence of perceived ease, perceived pleasure, and perceived usefulness on paylater adoption, as well as the role of financial literacy as a moderating variable. This research applies a quantitative approach by distributing questionnaires to Generation Z paylater users in Indonesia. A total of 312 respondents were collected, 309 of whom analyzed data using Structural Equation Modeling (SEM) with the help of SmartPLS 4.0. The results of the study prove that perceived usefulness and perceived pleasure have a positive effect on paylater adoption, while perceived ease has no effect. Paylater adoption has been shown to increase impulsive behavior in Generation Z. In addition, paylater adoption mediates the relationship between perceived usefulness and perceived pleasure with impulsive behavior, but does not mediate the effect of perceived ease. Meanwhile, financial literacy does not moderate the relationship between paylater adoption and impulsive behavior. These findings confirm that perceived benefits and pleasure are the main drivers of paylater use and impulsive behavior in Generation Z.
INTELLECTUAL CAPITAL EFFECTS ON EMPLOYEE PRODUCTIVITY: MODERATING INFLUENCE OF TANGIBLE ASSETS IN INDONESIA'S NON-CYCLICAL MANUFACTURING Sevi Rachmawati; Bima Cinintya Pratama; Sri Wahyuni; Tiara Pandansari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.07.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i07.p11

Abstract

Increasing employee productivity in the manufacturing sector is crucial for driving the accumulation of industrial value-added and national gross domestic product growth. This study aims to examine the effect of intellectual capital on employee productivity, with tangible assets as a moderator. The research sample consists of non-cyclical manufacturing sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A total of 117 observation data met the research criteria, selected through purposive sampling. The results of panel data regression show that value added intellectual coefficient, human capital efficiency, physical capital efficiency, and tangible assets have a positive and significant effect on employee productivity, while structural capital efficiency has a significant negative effect. Tangible assets are proven to significantly strengthen positive effects of value added intellectual coefficient, human capital efficiency, and physical capital efficiency, but fail to mitigate the negative effect of structural capital efficiency on employee productivity in the Indonesian non-cyclical manufacturing firms. Peningkatan produktivitas karyawan di sektor manufaktur merupakan faktor penting dalam mendorong akumulasi nilai tambah industri dan pertumbuhan produk domestik bruto (PDB) nasional. Penelitian ini bertujuan untuk menguji pengaruh modal intelektual terhadap produktivitas karyawan dengan aset berwujud sebagai variabel moderasi. Sampel penelitian terdiri atas perusahaan manufaktur sektor non-siklikal yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024. Sebanyak 117 data observasi memenuhi kriteria penelitian dan dipilih menggunakan teknik purposive sampling. Hasil regresi data panel menunjukkan bahwa value added intellectual coefficient (VAIC), efisiensi modal manusia (human capital efficiency), efisiensi modal fisik (physical capital efficiency), dan aset berwujud berpengaruh positif dan signifikan terhadap produktivitas karyawan, sedangkan efisiensi modal struktural (structural capital efficiency) berpengaruh negatif dan signifikan. Selain itu, aset berwujud terbukti secara signifikan memperkuat pengaruh positif value added intellectual coefficient (VAIC), efisiensi modal manusia, dan efisiensi modal fisik terhadap produktivitas karyawan. Namun, aset berwujud tidak mampu memoderasi atau mengurangi pengaruh negatif efisiensi modal struktural terhadap produktivitas karyawan pada perusahaan manufaktur sektor non-siklikal di Indonesia.

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