KnE Social Sciences最新文献

{"title":"Entrepreneurial Success Strategies Through Competitive Advantage And Financial Literacy on Batik MSMES in Jepara and Kudus","authors":"Nurul Rizka Arumsari, Aprilia Whetyningtyas, Ashari","doi":"10.18502/kss.v9i17.16370","DOIUrl":"https://doi.org/10.18502/kss.v9i17.16370","url":null,"abstract":"The success of Micro, Small, and Medium Enterprises are influenced by several internal and external factors. This quantitative research aims to analyze the influence of competitive advantage and financial literacy on entrepreneurial success in Jepara and Kudus Batik MSMEs. The population in this study were Batik MSME owners in Jepara and Kudus, with a sample size of 44 respondents. Data collection techniques were surveys and questionnaires. Data were analyzed using multiple linear regression analysis with SPSS version 25 tools. The t-test results show that competitive advantage positively affects entrepreneurial success, while financial literacy does not. The results of the f-test show that the variables of competitive advantage and financial literacy positively affect entrepreneurial success. \u0000Keywords: entrepreneurial success, competitive advantage, financial literacy, batik SMEs","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":"67 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141387441","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}

{"title":"Gross Up For PPH 21 Cuts: Is it the Suitable Solution?","authors":"Zuliyati, Alfiyani Nur Hidayanti, Naila Rizki, Nafi' Inayati, Dian Wis, Mochammad Edris","doi":"10.18502/kss.v9i17.16374","DOIUrl":"https://doi.org/10.18502/kss.v9i17.16374","url":null,"abstract":"Implementing good university governance in totality and consistency in the academic field is essential. Finance, human resources, and accountability are important elements of higher education governance. This study aims to determine the the calculation of PTKP and the reporting of Article 21 Income Tax, as well as steps that must be taken when there is an error in reporting Article 21 Income Tax by MSE employees under the XYZ Foundation. This study uses primary data. Data has been collected and then analyzed to find out various calculations, namely the net method, gross method, and gross-up method. Results show that the calculation of the Gross-Up Income Tax Method article 21 for employees according to PSAK 46 to minimize Corporate Income Tax is very appropriate as a solution for taxpayers and the XYZ Foundation. \u0000Keywords: PPh 21; Gross Up; Personal Taxpayer; KUP","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":"103 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141387330","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}

{"title":"The Effect of Pandawa Service Quality and Switching Cost on Loyalty of National Health Insurance Participants","authors":"Syarifatun Karuniaekawati, Mochamad Edris, Sutono","doi":"10.18502/kss.v9i17.16349","DOIUrl":"https://doi.org/10.18502/kss.v9i17.16349","url":null,"abstract":"Social Security Administrator (Badan Penyelenggara Jaminan Sosial, BPJS) for Health is a national health insurance. The variable “Loyalty” needs to be researched for the continuity of programs of the National Health Insurance (Jaminan Kesehatan Nasional, JKN) through participants’ satisfaction. With the occurrence of COVID-19, BPJS Kesehatan made innovation by opening a non-face-to-face channel service via WhatsApp known as Pandawa. The presence of COVID-19 has reduced the use of healthcare services in the JKN program, so there is a need for a study of the effect of switching costs on the loyalty of JKN participants. This research was conducted by distributing questionnaires via Google form to JKN participants who accessed Pandawa in October 2023, totaling 148 respondents. The novelty of this research is that innovation in membership administration services carried out by the Pandawa is still rarely studied. Smart PLS is used as a test tool with Pandawa service quality results which influence satisfaction and loyalty. It shows that good service quality will increase satisfaction and loyalty. Switching costs impact satisfaction but do not influence loyalty. JKN participants who switch to other healthcare service financing are not related to loyalty but to satisfaction. \u0000Keywords: Service quality, Switching Cost, Loyalty, JKN, Pandawa, Satisfaction","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":"30 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141388089","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}

{"title":"Quadrilateral Brand: The Journey of Brand Trust in Building Brand Equity","authors":"Dina Lusianti, Indah Dwi Prasetyaningrum, Pipit Sundari","doi":"10.18502/kss.v9i17.16322","DOIUrl":"https://doi.org/10.18502/kss.v9i17.16322","url":null,"abstract":"This study aims to analyze the role of brand trust as a mediator in building brand equity with the structural equation model on bottled water objects with a high product price value, and it is believed that the Quadrilateral Brand is a powerful brand strategy. The sample in this study was consumers of drinking water AQUA brand in the market in Central Java, Indonesia. Using a sample of 449 respondents, research on Quadrilateral Brand proves that brand equity can be formed from the positive and significant influence of brand authenticity, brand awareness, and the mediating role of brand trust. This research showed that brand trust can mediate the indirect impact of brand authenticity and brand awareness on brand equity. \u0000Keywords: quadrilateral brand, brand authenticity, brand awareness, brand trust, brand equity","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":"148 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141387245","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}

{"title":"Green Business: A Review based Green HRM","authors":"Agung Subono, Ullya Kurnisa","doi":"10.18502/kss.v9i17.16375","DOIUrl":"https://doi.org/10.18502/kss.v9i17.16375","url":null,"abstract":"The idea of a green company has been around since the 1980s. Thinking about the availability of high-quality natural and organic foods in a way that benefits the company, serves consumers, and preserves nature in business processes. “Green not (only) for profit” needs an understanding of related technological literacy in the era of society 5.0. by creating green product innovations. This review article identifies how corporations (Small and Medium Enterprises /SMEs) today develop human resource policies to support Green Business and create Green Product Innovations. There are six Propositions based on theory and research in this article: the direct and simultaneous effect of green HRM and green management on green business processes and green product innovations. Future research in this area also will be discussed. \u0000Keywords: green business process, green HRM practices, green management, green product innovations","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":"266 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141386940","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}

{"title":"Can Work Motivation Strengthen Citizens' Behavior in Old Organizations? Work Environment and Career Development Approach","authors":"Riska Putri Dewi Setianingrum, Dina Lusianti, Keke Tamara Fahira","doi":"10.18502/kss.v9i17.16324","DOIUrl":"https://doi.org/10.18502/kss.v9i17.16324","url":null,"abstract":"This study aims to determine the influence of the work environment and career development on Organizational Citizenship Behavior (OCB) through work motivation as an intervening variable at Percetakan Menara Kudus. The study uses quantitative methods with the object of research at Percetakan Menara Kudus. The research sample consisted of 103 respondents using a purposive sampling technique with the criteria of employees who have worked for at least one year at Percetakan Menara Kudus. The data analysis method used was Partial Least Square (PLS), operated using the SmartPLS version 3.0 program. The study results show that the work environment and career development each positively and significantly affect work motivation. The work environment and career development do not affect OCB. Another result of this research is that work motivation positively and significantly affects OCB. Apart from that, research also shows that work motivation can be an intervening variable in the work environment and for career development on OCB as well. \u0000Keywords: work environment, career development, work motivation, organizational citizenship behavior","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":"52 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141387536","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}

{"title":"The Impact of Financial Literacy, FinTech Utilization, and Literacy of Risk in FinTech on MSMEs Business Continuity in Yogyakarta","authors":"Elma Ayu Aprialita, Wika Harisa Putri, Handoko Arwi Hasthoro","doi":"10.18502/kss.v9i17.16383","DOIUrl":"https://doi.org/10.18502/kss.v9i17.16383","url":null,"abstract":"Micro, Small, and Medium Enterprises (MSMEs) can face significant challenges, including financial interruptions, operational hazards, and inadequate financial management. The government’s efforts to safeguard the sustainability of MSMEs include implementing priority support programs, providing working capital credit, and promoting their digitalization. Risk considerations impede the successful adoption of financial technology (FinTech), presenting obstacles to company continuity. This study aims to ascertain the impact of financial literacy, FinTech utilization, and literacy of risk in FinTech on the continuity of MSMEs in Yogyakarta. One hundred twelve samples of the entrepreneurs in Yogyakarta were acquired using a nonprobability sampling technique. However, after implementing rigorous data purification methods, only 100 sample replies were deemed suitable for data processing. The data from the investigations were examined using multiple linear regression. The study’s findings suggest that the introduction of FinTech-based partial assessments for financial literacy and literacy of risk in FinTech significantly affects the ability of small companies in Yogyakarta to continue their economic operations. Conversely, the utilization of FinTech has little impact on the uninterrupted operation of MSMEs in Yogyakarta. \u0000Keywords: business continuity, MSMEs, financial literacy, financial technology","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":"69 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141387174","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}

{"title":"The Effect of Compensation and Work Motivation on Employee Work Productivity through Employee Satisfaction As an Intervening Variable at PT. Tarindo 3 Juwana Pati","authors":"Na'immia Nur Hidayah, Noor Indah Rahmawati, Dian Wismar'ein","doi":"10.18502/kss.v9i17.16318","DOIUrl":"https://doi.org/10.18502/kss.v9i17.16318","url":null,"abstract":"This study aims to analyze the effect of compensation and work motivation on employee work productivity through employee satisfaction as an intervening variable at PT. Tarindo 3 Juwana Pati. The research adopts a quantitative approach, with a sample of 115 respondents obtained through a saturated sampling technique. Data were analyzed using the SEM (Structural Equation Modeling) analysis techniques with the AMOS 24 program. Based on the results of the study it can be concluded that: (1) Compensation has a positive and significant effect on employee satisfaction; (2) Work motivation has a negative but not significant effect on employee satisfaction; (3) Compensation has a positive and significant effect on employee work productivity; (4) Work motivation has a positive and significant effect on employee work productivity; (5) Employee satisfaction has a positive and significant effect on employee work productivity; (6) Employee satisfaction cannot be a mediation of compensation on employee work productivity; and (7) Employee satisfaction cannot be a mediation of work motivation on employee work productivity PT. Tarindo 3 Juwana Pati. \u0000Keywords: compensation, work motivation, employee work productivity, employee satisfaction","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":"68 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141387431","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}

{"title":"Optimizing the Management of Village-owned Enterprises to Increase the Village's Original Income toward Independent Villages in Jepara Regency","authors":"Zuli Lestari, Supriyono, Mochamad Edris","doi":"10.18502/kss.v9i17.16313","DOIUrl":"https://doi.org/10.18502/kss.v9i17.16313","url":null,"abstract":"Village-owned Enterprises (BUM Desa) are businesses owned and established by the village. The aim of establishing Village-owned Enterprises includes increasing the Village’s Original Income by exploiting the potential in the village. BUM Desa in the Jepara Regency was created in 2012, however, based on the results of classification of the development of BUM Desa in 2023 from 184 BUM Desa in the Regency Jepara only, there are 10 BUM Desa in the advanced category. Problems faced by BUM Desa in the Regency Jepara are the average development of BUM Desa in category base and growth, less than optimal management of BUM Desa, insignificant contribution of BUM Desa to Village Original Income, and not yet visible impact of BUM Desa on village independence. Therefore, optimizing the management of BUM Desa is necessary to increase Village Original Income. This research aims to determine the optimization of BUM Desa management in Jepara Regency, to find out the supporting and inhibiting factors in the direction of BUM Desa in Jepara Regency, and to find out the strategies used to optimize the management of BUM Desa to increase Village Original Income toward an independent village. The research method used is descriptive qualitative with data collection through interviews, observation, and documentation. The data analysis technique was SWOT analysis. The research results show that the management of BUM Desa in the Regency Jepara according to the optimization concept is still not maximized because of supporting and inhibitor factors in the management of BUM Desa in the Regency Jepara. SWOT analysis results show that the strategies that can be implemented to optimize the management of BUM Desa in Jepara Regency are optimizing business promotion by using information technology, building good cooperation with BUM Desa business partners, developing new business units by utilizing village potential, increasing the professionalism of BUM Desa management through education and training, capital support from the District Government and Village Government, utilizing marketing networks both online and offline in introducing and marketing products and new business. \u0000Keywords: BUM Desa management, Village Original Income, Independent Village","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":"209 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141387216","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}

{"title":"The Role of Stakeholders in Accelerating Halal Certification for SMEs","authors":"Nyata Nugraha, Samani, Andriyan Eka Sapta, Iwan Budiyono, Siti Hasanah, Nur Maziyah Ulya, Suryani Sri Lestari, Atif Windawati, Mella Katrina Sari, Rola Nurul Fajria","doi":"10.18502/kss.v9i17.16321","DOIUrl":"https://doi.org/10.18502/kss.v9i17.16321","url":null,"abstract":"In today’s business landscape, sustainability is imperative for all companies, including Small and Medium-sized Enterprises (SMEs) operating in the food and beverage sector. Specifically, businesses in this sector in Indonesia face the imminent deadline of October 17, 2024, stipulated by Law Number 33 of 2014 concerning Halal Product Guarantees and its derivative regulations. Compliance with these regulations requires SMEs to obtain halal certification, failure of which could jeopardize their business continuity. Despite the significance of halal certification, the number of certified SMEs in Indonesia remains limited. This research endeavors to identify alternative solutions to encourage more SMEs to register their products for halal certification. Employing a qualitative research approach with Interpretative Phenomenological Analysis (IPA), the study involved seven informants, including representatives from SMEs, government officials, a Halal Auditor, and individuals from Sharia Banking. The findings underscore the necessity for comprehensive support to facilitate SMEs in obtaining halal certification. This includes streamlining bureaucratic processes, offering financial assistance, and providing human resources. Collaboration among the government, academic institutions, and the community is crucial in this regard. The study reveals that SMEs require assistance in navigating bureaucratic hurdles, financial support, and human resources. To expedite the halal certification process, it is essential for the government to enact regulations that simplify the certification requirements for SMEs, ensuring compliance without compromising consumer trust. Given the financial constraints faced by SMEs during the certification process, financial aid from the government, academic institutions, and the community is pivotal. Additionally, the provision of competent human resources poses a significant challenge for SMEs, necessitating collaborative efforts from the government, academic institutions, and the community to address this hurdle effectively. In conclusion, this research not only highlights the challenges faced by food and beverage SMEs in obtaining halal certification but also underscores the need for coordinated efforts to support these businesses in their sustainability endeavors. \u0000Keywords: SMEs, sustainable business, halal certification, interpretative phenomenological analysis (IPA)","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":"62 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141387632","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}