Global Journal of Business, Economics & Social Development最新文献

The Effect of Location Accessibility on Borrowing Decisions through Quality of Services at Bank BTPN Tebing Tinggi, Indonesia 印度尼西亚 BTPN Tebing Tinggi 银行的服务质量对借款决策的位置可达性影响

Global Journal of Business, Economics & Social Development Pub Date : 2023-12-12 DOI: 10.56225/gjbesd.v1i2.12

Nikson Sitindaon

{"title":"The Effect of Location Accessibility on Borrowing Decisions through Quality of Services at Bank BTPN Tebing Tinggi, Indonesia","authors":"Nikson Sitindaon","doi":"10.56225/gjbesd.v1i2.12","DOIUrl":"https://doi.org/10.56225/gjbesd.v1i2.12","url":null,"abstract":"This study aims to determine the influence of location accessibility on lending decisions, with the quality of services provided as a mediating variable for Bank BTPN Tebing Tinggi customers. The research method used is the method of qualitative data and quantitative data. While the data used is primary data. The data analysis method in this study uses simple linear regression analysis to obtain a comprehensive picture of the effect of location accessibility on loan decisions and service quality provided as a mediation variable for Bank BTPN Tebing Tinggi customers by using the SPSS 25 for Windows program. A simple linear regression model is used to determine whether the independent variable significantly affects the dependent variable. As for the results of this study, the first hypothesis was accepted, meaning that Location Accessibility (X) has a positive and significant effect on Service Quality (Z). The second hypothesis is accepted, meaning that Location Accessibility (X) has a positive and significant effect against the Customer Decision (Y). The third hypothesis is accepted, meaning Service Quality (Z) positive and significant effect on Customer Decision (Y) and while the indirect effect through the Z variable is 0.622 x 0.388 = 0.2413 from the calculation results obtained, it shows that the direct effect through the X variable is greater than the indirect effect on the Y variable.","PeriodicalId":170397,"journal":{"name":"Global Journal of Business, Economics & Social Development","volume":"37 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139008860","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Relationship between Social Capital and Digital Competence in Indonesia Senior High School Population 印度尼西亚高中生的社会资本与数字能力之间的关系

Global Journal of Business, Economics & Social Development Pub Date : 2023-12-12 DOI: 10.56225/gjbesd.v1i2.10

Nursaimatussaddiya Nursaimatussaddiya

{"title":"Relationship between Social Capital and Digital Competence in Indonesia Senior High School Population","authors":"Nursaimatussaddiya Nursaimatussaddiya","doi":"10.56225/gjbesd.v1i2.10","DOIUrl":"https://doi.org/10.56225/gjbesd.v1i2.10","url":null,"abstract":"Employee performance is the issue that gets the most attention in every scientific study. Once performance is important for an organization's progress, policymakers must know the factors affecting employee or organizational performance. This study aims to determine the effect of digital competence, social capital, and emotional intelligence on teacher performance through job satisfaction as an intervening factor. Data were obtained by distributing questionnaires to 419 public high school teachers in Batam City. The research uses qualitative and quantitative approaches. The data analysis method is a structural equation model using the Smart-PLS device. The study's results found that digital competence, social capital, and emotional intelligence directly positively and significantly affected teacher job satisfaction. Second, digital competence, emotional intelligence, and job satisfaction have a direct positive and significant effect on teacher performance. In contrast, social capital directly does not have a significant effect on teacher performance. Third, job satisfaction fully mediates the effect of social capital and emotional intelligence on teacher performance, but job satisfaction does not mediate the effect of digital competence on teacher performance. The results of this study recommend that school leaders or principals at State High Schools improve digital competence and social capital.","PeriodicalId":170397,"journal":{"name":"Global Journal of Business, Economics & Social Development","volume":"44 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139007163","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Quality of Company Audit in Indonesia during COVID-19 Pandemic: A Review of Literature 印度尼西亚在 COVID-19 大流行期间的公司审计质量：文献综述

Global Journal of Business, Economics & Social Development Pub Date : 2023-11-30 DOI: 10.56225/gjbesd.v1i2.14

Erwin Indriyanto, Molina Molina, Muhammad Nur, K. Digdowiseiso, W. Zakaria

{"title":"The Quality of Company Audit in Indonesia during COVID-19 Pandemic: A Review of Literature","authors":"Erwin Indriyanto, Molina Molina, Muhammad Nur, K. Digdowiseiso, W. Zakaria","doi":"10.56225/gjbesd.v1i2.14","DOIUrl":"https://doi.org/10.56225/gjbesd.v1i2.14","url":null,"abstract":"As many companies transform, auditing is crucial in a company's development process, especially during the COVID-19 pandemic. Transformation without a financial audit can lead to problems because it may not effectively minimize fraud or unanticipated risks. With the advent of COVID-19, auditors' work is constrained by government policies that limit on-site work, preventing auditors from accessing necessary data freely. This situation has the potential to result in lower-quality audit reports. Research on the quality of company audits during the COVID-19 pandemic was conducted using review literature. The research process involved collecting data from offline and online journals and proceedings. This study revealed a general decline in audit quality, but there were also cases where the quality remained consistent with the pre-COVID-19 period. This study concludes that the quality of audit analysis results plays a crucial role in ensuring company transparency and integrity, particularly in the presentation of financial reports. By leveraging the audit findings provided by the auditors, stakeholders will have a robust and thorough foundation for making informed conclusions and decisions regarding the company's future. Amidst the COVID-19 pandemic, the integrity of audits came under scrutiny due to the numerous changes implemented by companies striving to endure the crisis.","PeriodicalId":170397,"journal":{"name":"Global Journal of Business, Economics & Social Development","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139198939","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A Review of Internal Control and Accountability of Regional Financial Management Literature 区域财务管理文献中的内部控制和问责制审查

Global Journal of Business, Economics & Social Development Pub Date : 2023-11-30 DOI: 10.56225/gjbesd.v1i2.13

Arni Karina, Muhammad Nur, Molina Molina, K. Digdowiseiso, Azwadi Ali

{"title":"A Review of Internal Control and Accountability of Regional Financial Management Literature","authors":"Arni Karina, Muhammad Nur, Molina Molina, K. Digdowiseiso, Azwadi Ali","doi":"10.56225/gjbesd.v1i2.13","DOIUrl":"https://doi.org/10.56225/gjbesd.v1i2.13","url":null,"abstract":"Regional financial management is increasingly important in achieving development goals and maintaining regional economic stability. This study aims to examine the impact of internal control on regional financial management accountability through a systematic literature review approach in the realm of qualitative research. The results of this study reveal the complexity of the relationship between internal control, financial accounting systems, achievement of value for money, presentation of financial statements, accessibility of financial statements, implementation of good governance, and other factors that affect the accountability of regional financial management. Despite obstacles such as lack of understanding, lack of qualified human resources, and lack of support from local leaders, serious efforts to overcome these obstacles can help internal control run effectively. Overall, internal controls play a central role in creating an environment that supports more accountable and efficient regional financial management to ensure sustainable economic growth and the well-being of local communities.","PeriodicalId":170397,"journal":{"name":"Global Journal of Business, Economics & Social Development","volume":" 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139197459","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A Review of Chief Executive Officer Behavioral Aspects and Company Performance in Indonesia Literature 印度尼西亚有关首席执行官行为与公司业绩的文献综述

Global Journal of Business, Economics & Social Development Pub Date : 2023-11-30 DOI: 10.56225/gjbesd.v1i2.11

Molina Molina, Dhieka Avrilia Lantana, Erwin Indriyanto, K. Digdowiseiso, Zalailah Salleh

{"title":"A Review of Chief Executive Officer Behavioral Aspects and Company Performance in Indonesia Literature","authors":"Molina Molina, Dhieka Avrilia Lantana, Erwin Indriyanto, K. Digdowiseiso, Zalailah Salleh","doi":"10.56225/gjbesd.v1i2.11","DOIUrl":"https://doi.org/10.56225/gjbesd.v1i2.11","url":null,"abstract":"his study aims to comprehend the aspects of CEO personality and behavior on company performance in Indonesia. This study uses a Systematic Literature Review (SLR), which involves an in-depth analysis of relevant literature topics. This study found that CEOs who hold ethical leadership and are committed to the principles of good governance tend to create a work environment that is transparent and with integrity. A work culture that values honesty and accountability motivate employees, increases shareholder trust, and contributes to the company's growth. Ethical leadership, integrity, and commitment to the principles of good corporate governance are considered to have a positive impact on company performance. Besides that, less ethical and self-interest-oriented behavior can have a negative impact. However, CEO behavior that is less ethical, authoritarian, or overly self-interest-oriented can have negative repercussions, including manipulation of financial statements and conflicts of interest. We concluded that the CEO has a significant role in influencing the performance of companies in Indonesia. The development of ethical leadership, integrity, and commitment to the principles of good corporate governance are key to achieving sustainable corporate performance. The role of a responsible and integrity CEO establishes a work culture oriented towards honesty, transparency, sustainable performance and long-term success of companies in Indonesia.","PeriodicalId":170397,"journal":{"name":"Global Journal of Business, Economics & Social Development","volume":"52 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139205143","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Determinants of the Selection of Accounting Conservatism in Indonesia: A Systematic Literature Review Approach 印度尼西亚选择会计保守主义的决定因素：系统文献综述法

Global Journal of Business, Economics & Social Development Pub Date : 2023-11-30 DOI: 10.56225/gjbesd.v1i2.9

Muhammad Nur, Molina Molina, Erwin Indriyanto, K. Digdowiseiso, H. A. Hashim

{"title":"Determinants of the Selection of Accounting Conservatism in Indonesia: A Systematic Literature Review Approach","authors":"Muhammad Nur, Molina Molina, Erwin Indriyanto, K. Digdowiseiso, H. A. Hashim","doi":"10.56225/gjbesd.v1i2.9","DOIUrl":"https://doi.org/10.56225/gjbesd.v1i2.9","url":null,"abstract":"In the current era of globalization and the internationalization of capital markets, it is crucial to have clear and prompt financial reporting. Accounting conservatism is an essential qualitative characteristic in the field of accounting information. This study employs the Systematic Literature Review (SLR) approach to examine the factors influencing the selection of accounting conservatism within the framework of recognized national journals. By implementing rigorous inclusion and exclusion criteria, this study utilized Google Scholar to identify 10 nationally recognized journals that have received accreditation. The literature search process was meticulously overseen and employed the Publish or Perish application to guarantee precision and consistency in data compilation. The research findings indicate that managerial ownership of shares has a substantial and favorable impact on implementing accounting conservatism practices. Specifically, 81.22% of the companies in the sample were in a state of non-financial distress. Also, factors such as profitability, capital intensity, CEO gender, and board size impact accounting conservatism. Financial and non-financial factors influence such policies, including financial stress, leverage, and institutional ownership. These findings offer valuable insights into the dynamics of accounting conservatism in companies, inform financial decisions and the development of company policies, as well as provide guidance for future research in accounting and finance.","PeriodicalId":170397,"journal":{"name":"Global Journal of Business, Economics & Social Development","volume":"65 7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139198857","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Examining the Effect of Job Description on Employee Performance at PT. Karya Hevea, Indonesia: A Mediating Role of Compensation 职位描述对员工绩效的影响研究:薪酬的中介作用

Global Journal of Business, Economics & Social Development Pub Date : 2023-08-18 DOI: 10.56225/gjbesd.v1i1.5

Hastuti Handayani Harahap

{"title":"Examining the Effect of Job Description on Employee Performance at PT. Karya Hevea, Indonesia: A Mediating Role of Compensation","authors":"Hastuti Handayani Harahap","doi":"10.56225/gjbesd.v1i1.5","DOIUrl":"https://doi.org/10.56225/gjbesd.v1i1.5","url":null,"abstract":"This study examines the effect of job descriptions on employee performance with compensation as an intervening variable at PT. Karya Hevea Indonesia. The research method used is the method of qualitative data and quantitative data. At the same time, the data used is primary data. The data analysis method in this study uses simple linear regression analysis to obtain a comprehensive figure of the effect of the job description on employee performance with compensation as an intervening at PT. Karya Hevea Indonesia by using the SPSS-25 for Windows program. The data was analyzed using a simple linear regression model. The result indicates that job description has a significant positive effect on employee performance. Besides that, this study found that compensation does not significantly affect employee performance. In addition, compensation does not mediate the relationship between job description and employee performance. In conclusion, this study has successfully identified the relationship between job description, compensation, and employee performance. Sadly, this study failed to prove that compensation mediates the relationship between job description and employee performance.","PeriodicalId":170397,"journal":{"name":"Global Journal of Business, Economics & Social Development","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127695827","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Investigating the Consumers’ Perception of Prices on English Food Menu: A Case Study of STIE Bina Karya’s Students 调查消费者对英语食品菜单价格的感知:以STIE Bina Karya学生为例

Global Journal of Business, Economics & Social Development Pub Date : 2023-08-18 DOI: 10.56225/gjbesd.v1i1.6

Haya Haratikka, M. A. K. Nizar, Imelda Mardayanti, Yenni Arfah, Dedy Dwi Arseto

引用次数: 0

The Effect of Human Resource Competence on Entrepreneurial Intention among Millennial Generation: Mediating Role of Technology 人力资源胜任力对千禧一代创业意向的影响:技术的中介作用

Global Journal of Business, Economics & Social Development Pub Date : 2023-08-18 DOI: 10.56225/gjbesd.v1i1.3

Rodi Syafrizal

{"title":"The Effect of Human Resource Competence on Entrepreneurial Intention among Millennial Generation: Mediating Role of Technology","authors":"Rodi Syafrizal","doi":"10.56225/gjbesd.v1i1.3","DOIUrl":"https://doi.org/10.56225/gjbesd.v1i1.3","url":null,"abstract":"Today, the COVID-19 pandemic impacts declining economic activities due to an increase in the number of unemployed on a large scale. The significant increase in the number of open unemployed is not only caused by a slowdown in economic growth but also due to changes in people's behavior related to the COVID-19 pandemic and social restriction policies, both on a small and large scale. This study investigates the mediating role of technology in the relationship between human resource competence and entrepreneurial intention among the millennial generation. This quantitative study was designed using a survey questionnaire to 97 respondents. The data were analyzed using Structural Equation Modelling (SEM) with Partial Least Square (PLS). SEM consists of two sub-models: measurement model (outer model) and structural model (inner model). The result indicates that human resource competence significantly affects the role of technology and entrepreneurial intention. Besides that, this study found that the role of technology mediates the relationship between human resource competence and entrepreneurial intention. In conclusion, this study proves that the role of technology is a significant factor in the relationship between the competence of human resources and the millennial generation's entrepreneurial intention.","PeriodicalId":170397,"journal":{"name":"Global Journal of Business, Economics & Social Development","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115006530","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Determining the Effect of Wage on Employee Satisfaction through Work Environment: A Case Study of Cooperative Office of PRIMKOPPOL, Tebing Tinggi, Indonesia 通过工作环境确定工资对员工满意度的影响——以印尼特宾廷吉PRIMKOPPOL合作办事处为例

Global Journal of Business, Economics & Social Development Pub Date : 2023-08-18 DOI: 10.56225/gjbesd.v1i1.8

Kumala Vera Dewi, Rakhmawati Purba

{"title":"Determining the Effect of Wage on Employee Satisfaction through Work Environment: A Case Study of Cooperative Office of PRIMKOPPOL, Tebing Tinggi, Indonesia","authors":"Kumala Vera Dewi, Rakhmawati Purba","doi":"10.56225/gjbesd.v1i1.8","DOIUrl":"https://doi.org/10.56225/gjbesd.v1i1.8","url":null,"abstract":"Various factors, such as wage and work environment, can influence employee job satisfaction. Rewards in the form of wages or salaries are extrinsic rewards that someone, through work activities, can achieve. It can help organizations achieve these workers to work hard to achieve high performance. In contrast, the work environment is the company's physical, social, and psychological life, affecting employee performance and productivity. This research aims to determine the influence of wages on employee satisfaction with the work environment as an intervening variable. In this study, the population was 32 employees of the PRIMKOPPOL cooperative in Tebing Tinggi. Because the target population is less than 100, the sampling technique used is the census method, where the entire population of 32 Tebing Tinggi PRIMKOPPOL Cooperative employees will be used as the research sample. This study also uses path analysis with the help of SPSS for Windows software. The results are that wage has a positive and significant effect on the work environment, wage has a positive and insignificant effect on employee satisfaction, the work environment has a positive and significant effect on employee satisfaction, and the path analysis showed that the work environment could be an intervening variable between wage and employee satisfaction.","PeriodicalId":170397,"journal":{"name":"Global Journal of Business, Economics & Social Development","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129562978","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Global Journal of Business, Economics &amp; Social Development最新文献

Global Journal of Business, Economics & Social Development最新文献