Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)

Pengaruh work-Life balance dan pengembangan karir terhadap loyalitas karyawan dengan kepuasan kerja sebagai variabel moderasi

Kania Najmi Azzahra — 2025-11-24

Employee loyalty is an important factor in achieving organizational success. Employees who show their dedication have the motivation to achieve organizational goals. The purpose of this study was to determine the effect of the independent variables work-life balance and career development on employee loyalty with job satisfaction as moderator. This quantitative research uses questionnaires and snowball sampling techniques. The sample consists of private employees. The findings show that work-life balance variables have a positive but statistically insignificant influence on employee loyalty variables. Career development variables have a positive and significant influence on employee loyalty. Job satisfaction strengthens the relationship between career development and employee loyalty.

Green entrepreneurship capabilities and strategic accounting as dual drivers of MSME sustainability: the moderating dynamics of financial technology adoption

Yudhi Prasetiyo — 2025-11-24

This study aims to analyze the influence of green entrepreneurial orientation and strategic accounting on business sustainability, with financial technology (Fintech) as a moderating variable. This study uses quantitative approach with an explanatory research type. Data collection was conducted by distributing questionnaires to 100 micro, small, and medium enterprises (MSMEs) in South Tangerang City. The data analysis technique used the Structural Equation Modeling method based on Partial Least Squares (PLS-SEM). The results show that green entrepreneurial orientation and strategic accounting have a direct positive and significant effect on MSME business sustainability. This finding emphasizes the importance of integrating environmental awareness and strategic financial management in building sustainable small and medium enterprises in the modern era. However, the results also show that Fintech as a moderating variable does not have a significant influence in strengthening the relationship between green entrepreneurial orientation and strategic accounting on business sustainability. The research model used has met the validity and reliability indicators and has good predictive power. Based on the results of this study, it’s recommended that MSMEs increase their understanding and capacity in implementing green entrepreneurship principles, strengthen strategic accounting practices, and gradually optimize the use of Fintech to support long term business sustainability.

Pengaruh literasi keuangan, financial technology, dan dompet online pada kinerja keuanggan UMKM: peran moderasi inklusi keuangan (studi kasus UMKM di Kota Yogyakarta)

Sri Ayem — 2025-11-24

This study analyzes the effect of financial literacy, financial technology, and e-wallets on the financial performance of MSMEs, with financial inclusion as a moderating variable among MSMEs in Yogyakarta City. Using a quantitative method with 100 MSME respondents selected through purposive sampling, the multiple linear regression results show that financial literacy and financial technology positively influence financial performance, while e-wallets have no significant effect. The Moderated Regression Analysis (MRA) indicates that financial inclusion does not moderate the relationship between the three independent variables and MSME financial performance. Simultaneously, all three variables affect financial performance. Theoretically, this study expands the application of RBV and TAM by integrating knowledge and digital technology aspects, enriching the literature on MSME performance determinants in the Industry 4.0 era. Practically, the findings provide insights for MSMEs, policymakers, and financial institutions to enhance financial literacy and the adoption of financial technologies.

Peran entrepreneurial self-efficacy dalam hubungan digital competence dan opportunity recognition capacity terhadap nascent entrepreneurial behavior

Rejas Pratama — 2025-11-24

This study addresses the intention–behavior gap in university entrepreneurship by testing how digital competence (DC) and opportunity recognition capacity (ORC) shape nascent entrepreneurial behavior (NEB) through entrepreneurial self-efficacy (ESE). A causal-confirmatory quantitative design was applied to 120 student members of HIPMI PT at Universitas Pendidikan Indonesia; data were analyzed using PLS-SEM (SmartPLS 4). Results show ORC significantly increases ESE and NEB, whereas DC affects only ESE; ESE neither predicts NEB nor mediates the effects of DC and ORC. Theoretically, the findings position ESE as necessary but not sufficient for early entrepreneurial action and identify ORC as a proximal cognitive trigger that channels capability into behavior under supportive conditions. Practically, the study recommends experiential learning and structured opportunity pipelines (e.g., project-based tasks, mentoring/incubation, market validation) to convert self-efficacy into observable nascent behavior.

The effect of mindfulness on work engagement mediated by psychological capital and psychological empowerment

Mohammad Ahyar Syafwan Lysander — 2025-11-24

This study aims to examine the effect of mindfulness on work engagement, mediated by psychological capital and psychological empowerment, among Generation Z employees in Yogyakarta. The primary issue addressed is the rising levels of stress and job demands experienced by this demographic, necessitating effective strategies to boost engagement and mental resilience. Methodology: This study obtained data by questionnaires, with data collected from 100 respondents selected through stratified sampling from the Base Jogja Menfess Community. Data were analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM) via SmartPLS 4. Finding: The study findings indicate that mindfulness has a positive effect on psychological capital and psychological empowerment, but does not directly influence work engagement. Psychological empowerment emerged as a significant mediator, enhancing work engagement, while psychological capital demonstrated limited influence, possibly due to regional cultural and economic factors. Conclusion: The study concludes that while mindfulness effectively strengthens psychological resilience and empowerment, its impact on work engagement is more pronounced when supported by empowering work environments.

Pengaruh cyberloafing, stres kerja, dan komitmen organisasional terhadap niat untuk berpindah kerja pada karyawan generasi z di Jakarta Selatan

Daffa Harits Suwandi — 2025-11-24

This study aims to analyze the influence of cyberloafing, job stress, and organizational commitment on turnover among Generation Z employees in South Jakarta. The phenomenon of high turnover rates of young employees in the digital era is a significant issue that requires special attention in human resource management. This study uses a quantitative approach with a survey method by distributing structured questionnaires to Generation Z employees selected using a purposive sampling technique. The data obtained were analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS) to test the direct influence between variables. The results show that cyberloafing and job stress have a positive and significant effect on turnover, while organizational commitment has a negative and significant effect, thus reducing turnover intentions among Generation Z. These findings provide a theoretical contribution by expanding the study of turnover models in the Generation Z group, which is still limited in the context of developing markets. Practically, the results of this study can be a basis for organizations to reduce cyberloafing behavior, reduce job stress, and increase organizational commitment through appropriate digital policies, training, and career development

Profitability analysis of cigarette sub-sector companies with capital structure as an intervening variable

Rifa Adila Bilqiis — 2025-11-24

This study aims to examine and analyze the effects of liquidity and activity on profitability, with capital structure as an intervening variable. Liquidity and activity are proxied by the Current Ratio and Total Asset Turnover, respectively, while profitability is measured by Return on Assets, and capital structure is represented by the Debt to Equity Rasio. This study employs a quantitative research approach. The population consists of cigarette sub-sector companies that are officially registered and listed on the Indonesia Stock Exchange from 2018 to 2023. The study adopts a full sampling method, in which all members of the population serve as the research sample, comprising five cigarette sub-sector companies listed on the Indonesia Stock Exchange during the 2018–2023 period. Data analysis was conducted using the Panel Data Regression Model with the assistance of the EViews 12 software. The results of the study indicate that liquidity and capital structure have a negative effect on profitability, while activity has a positive effect on profitability. In addition, both liquidity and activity negatively affect capital structure as the intervening variable. Furthermore, capital structure is found to mediate the effects of liquidity and activity on profitability. The findings reveal that liquidity and capital structure have a significant negative effect on profitability, while activity has a significant positive effect, and capital structure effectively mediates the relationship between liquidity, activity, and profitability

Impact of Social Media Marketing and Service Quality on Engagement and Purchase Intention at Moria Café

Zeffry Zeffry — 2025-11-24

This study aims to analyze the influence of Social Media Marketing (SMM) and Service Quality (SQ) on Customer Engagement (CE) and Purchase Intention (PI) among customers of Moria Coffee, a growing local coffee shop in Lembang, West Java. A quantitative approach was employed using Structural Equation Modeling Partial Least Squares (SEM-PLS), processed with SmartPLS 4 software. Data were collected from 160 respondents using a closed-ended questionnaire with a Likert scale. This study employs a quantitative approach using an explanatory survey method. The quantitative approach was chosen as it allows for the collection of numerical data that can be statistically analyzed to objectively and systematically examine causal relationships between research variables. : The findings show that SMM does not directly influence PI but has a significant effect on CE. Conversely, SQ directly and significantly affects both CE and PI. Furthermore, CE is proven to mediate the relationship between both SMM and PI, and SQ and PI. The R-square values indicate strong predictive power (R² PI = 0.671), and PLS Predict results confirm that the model has a reliable predictive capability for new data. These results underscore the strategic role of Customer Engagement as a mediator between external marketing stimuli and consumers’ purchase intention. The study offers practical implications for digital marketing management and service strategies, as well as theoretical contributions to consumer behavior literature focusing on engagement and experiential marketing

The influence of education, credit access, and entrepreneurship on community welfare in Buleleng Regency

Gde Indra Surya Diputra — 2025-11-24

This study aims to examine the influence of education, credit access, and entrepreneurship on the level of community welfare in Buleleng Regency. The research seeks to provide evidence-based recommendations for more effective regional development policies. A quantitative associative approach was employed using primary data collected through questionnaires and secondary data from relevant institutions. Data analysis was conducted using SPSS and SmartPLS software, involving validity and reliability tests, structural model evaluation, and hypothesis testing. Significance was assessed using t-statistics (>1.96) and p-values (<0.05). The results reveal that both education and entrepreneurship have a significant positive effect on community welfare, with entrepreneurship emerging as the most influential factor. In contrast, access to credit was found to have a negative effect, indicating the need for improved financial literacy and credit management among the population. This study contributes to the limited body of literature that simultaneously examines education, credit access, and entrepreneurship in relation to community welfare in rural areas. It offers a comprehensive framework for policymakers to integrate educational development, entrepreneurial support, and prudent credit governance to enhance sustainable socio-economic outcomes

Makna utang dan praktik mental accounting: studi kualitatif terhadap nasabah PT. Pegadaian Syariah di Madura

Vega Melati Sukma — 2025-11-24

This study aims to examine the relationship between debt perception and mental accounting, particularly self-control and time-consistent behavior, within the context of Islamic finance and their influence on preventing non-performing financing (NPF) at PT Pegadaian Syariah in Madura, Indonesia. A qualitative descriptive approach was employed through in-depth interviews, observations, and documentation involving ten purposively selected active customers who had used Islamic financing products for at least six months. Data analysis revealed variations in financial behavior based on gender and age, focusing on debt perception, budgeting strategies, and repayment discipline. The findings show that most customers perceive debt positively as a productive financial tool, a moral responsibility, and a means to enhance business and family welfare. Female customers tend to manage detailed budgets and involve family in financial decisions, while males focus on separating business and personal funds. Older customers (>40 years) exhibit greater repayment discipline. Self-control is reflected in prioritizing installments over discretionary spending, while time-consistent behavior is maintained through fixed schedules and reserve funds. These findings align with Mental Accounting Theory, indicating that effective fund allocation and repayment discipline significantly reduce NPF risk. The study contributes to behavioral finance literature and offers practical insights for Islamic financial institutions in developing targeted financial education programs to promote disciplined budgeting and minimize default risk.

An analysis of job satisfaction as mediator to employee retention at bank employee

Yuli Indah Fajar Dini — 2025-11-24

This study analyzes the effects of work environment, job security, and transformational leadership on employee retention, with job satisfaction as a mediating variable among Bank Perkreditan Rakyat (BPR) employees in Batam City. This quantitative study involved 205 BPR employees in Batam City. Data were collected through Google Forms questionnaires and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS 3.0 software. Findings indicate that work environment, job security, and transformational leadership positively influence job satisfaction. This elevated job satisfaction subsequently enhances employee retention, confirming the mediating role of job satisfaction in these relationships. This research contributes novel insights by empirically testing the mediating role of job satisfaction in the banking context, which faces high turnover rates and unique organizational pressures. The findings offer practical implications for human resources management in the financial sector to design more effective employee retention strategies.

A bibliometric analysis of leadership management

Bahri Bahri — 2025-11-24

Being a leader means having to use the resources that are available to you, whether they be material or human, in order to achieve goals and maintain organizational unity. Analysts define leadership as the process by which one individual inspires a group of people to work together toward a single objective. The main objective of this study was to quantify and identify the current state of leadership management through bibliometric analysis, to identify emerging issues, and to lay the foundation for subsequent research in the area. We use bibliometric analysis with VOS Viewer and have outlined the research literature from 2013 to 2023 to demonstrate the outlook for leadership management. This paper resulting in a refined dataset of 3691 articles. This study provides an in-depth bibliometric analysis of leadership management, revealing the global research landscape, international collaboration, publication trends, research hotspots, and emerging frontiers. The global output of publications maintains a balanced growth, highlighting the active engagement in this field. The analysis recognizes leading researchers and institutions globally, with the United States standing out as a major contributor.

Pengaruh green innovation, green organizational culture, dan environmental leadership terhadap green competitive advantage pada UMKM

Rafika Hana Wiratri — 2025-11-24

This study was conduct to analys theinfluence of Green Inovation, Green Organization Culture, and Environmental Leadership on Green Competitive Advantage in MSMEs in Giriloyo Batik Village, Bantul. The research method used was a quantitative method with a non-probability sampling technique, namely saturated or census sampling. There were 60 respondents who were managers of Giriloyo Batik Village MSMEs in Bantul. The data colection method use was a questionaire constructed based on previous research with 28 statement items in the form of a1-5 Likert scale, then the data was analyzed using SmartPLS version 4.1.1.5. The result of the study show that the three independen variables have a positif and significant effect on the dependent variable. This means that Green Innovation, Green Organizational Culture, and Environmental Leadership are variables that can strengthen the formation of GreenCompetitive Advantage in Giriloyo Batik Village MSMEs in Bantul. The findings of this study are expect to contributed to the development oftheoretical literatur on Human Resource Management (HRM) and have practical implications for MSMEs in developing sustainable business strategies.

Circular economy practices by upcycling waste product creation at local coffee shop

Nubzatu Nazwa — 2025-11-24

The swift expansion of Indonesia's coffee sector has led to rising environmental issues, especially concerning coffee grounds and plastic waste. This research investigates the ways in which local coffee shops adopt circular economy principles via upcycling efforts that transform waste into useful products. Employing a qualitative case study method with 21 participants, comprising both managers and consumers, the data were thematically analyzed to uncover significant patterns of circular practices. The findings highlight three primary themes: (1) Circular Economy Principles, which focus on reducing waste, substituting eco-friendly materials, and implementing standardized waste management systems;(2) The Waste Transformation Process includes a five-stage upcycling workflow and cooperative partnerships with local MSMEs to handle 1.8–3.5 tons of waste each month; and (3) Upcycling Product Creation phase, where waste materials are converted into unique and visually appealing products like eco-bags, coffee soap, and furniture panels. These initiatives not only minimize waste but also generate social and economic benefits through community empowerment. In summary, this study illustrates that local coffee shops can function as micro-laboratories for sustainability, merging environmental accountability, creative innovation, and inclusive circular economy practices.

Effect of motivation and work patterns on performance through incentive intervention at Pertamina IHC clinic

Desi Meilani — 2025-11-24

This study aims to analyze the influence of motivation and work patterns on employee performance with incentives as an intervening variable for employees at the Pertamina IHC Clinic. The background of the study is based on the importance of improving employee performance in facing the demands of competitive healthcare services, where individual motivation and work pattern arrangements are believed to play a significant role. This study uses a quantitative approach with a survey method through questionnaires distributed to a number of employees as respondents. Data were analyzed using Structural Equation Modeling (SEM) or Partial Least Square (PLS) techniques to test direct and indirect relationships between variables. The results show that motivation and work patterns have a significant positive effect on employee performance. Incentives are only proven to play a role as an intervening variable that strengthens the relationship between work patterns and performance. This finding emphasizes the importance of human resource management strategies that not only pay attention to internal factors (motivation) and work systems (work patterns), but also strengthen them through the provision of appropriate incentives.