Penelitian ini bertujuan menganalisis pengaruh fasilitas kerja dan kompensasi terhadap kinerja karyawan Bengkel RST Product. Dengan pendekatan kuantitatif eksplanatori, seluruh 35 karyawan dijadikan sampel melalui teknik total sampling. Data dikumpulkan menggunakan kuesioner skala Likert lima poin dan dianalisis dengan SPSS versi 25 melalui uji validitas, reliabilitas, asumsi klasik, regresi linear berganda, uji t, uji F, serta koefisien determinasi. Hasil menunjukkan fasilitas kerja berpengaruh positif signifikan (t = 26,669; sig. 0,000), kompensasi juga signifikan (t = 3,535; sig. 0,001). Secara simultan, keduanya berpengaruh signifikan (F = 379,475; sig. 0,000) dengan R² = 0,960. Artinya, peningkatan fasilitas kerja dan kompensasi adil efektif meningkatkan kinerja karyawan.
This study aims to analyze internal and external factors influencing MSMEs' upgrading based on previous research findings. The method used is a Systematic Literature Review (SLR) with stages of inquiry, literature search, article screening, feasibility assessment, and thematic synthesis. The results of the study indicate that internal factors—entrepreneurial capacity, innovation, and resource management—and external factors—policy support, access to financing, and the business ecosystem—play a significant role in encouraging MSMEs to upgrade. While the synergy of these two factors is key, internal factors are the primary determinant of MSME success. This study provides a conceptual contribution in strengthening the understanding of the determinants of MSME upgrading through a systematic synthesis of previous research
Penelitian ini mengkaji mekanisme integrasi strategi korporasi dan unit bisnis dalam menciptakan keunggulan kompetitif berkelanjutan pada PT Indofood CBP Sukses Makmur Tbk. (ICBP). Menggunakan pendekatan kualitatif dengan desain studi kasus tunggal, penelitian ini menganalisis dokumen perusahaan periode 2019-2023. Kerangka teoritis menggabungkan Resource-Based View (VRIO), Strategic Alignment Theory, dan konsep strategi korporasi multi-unit. Hasil penelitian mengungkap empat mekanisme integrasi strategis: sentralisasi pengadaan bahan baku, berbagi platform distribusi, transfer kapabilitas manajerial lintas unit, serta manajemen portofolio merek berjenjang. Analisis VRIO menunjukkan keempat mekanisme tersebut menghasilkan sumber daya yang bernilai, langka, sulit ditiru, dan didukung organisasi membentuk keunggulan kompetitif defensif. Penyelarasan strategi berlangsung melalui struktur divisionalisasi dan sistem pengendalian manajemen yang memadukan kontrol strategis dengan otonomi operasional terbatas. Bukti empiris mengonfirmasi keunggulan kompetitif ICBP: pangsa pasar mi instan konsisten di atas 70%, margin laba kotor di atas rata-rata industri, serta ketahanan strategis saat pandemi COVID-19. Penelitian ini mengisi celah literatur tentang mekanisme integrasi internal korporasi multi-unit di negara berkembang dan memberikan implikasi praktis bagi perancangan sistem penyelarasan strategi yang efektif.
Considering the growing pressure for socio-environmental transparency from banks, this study investigates whether enhanced climate disclosure impacts bank lending portfolios. To assess these effects, we developed measures to evaluate loan portfolio sustainability and the likelihood of greenwashing. Using panel data from Brazilian financial institutions between 2014 and 2021, our findings indicate that increased transparency is associated with a reduced carbon footprint in credit allocation. Conversely, entities with higher carbon exposure are more prone to greenwashing. These results provide valuable insights for regulators and stakeholders seeking to strengthen the role of both openness and corporate governance in promoting sustainable finance and mitigating greenwashing practices in the banking sector.
Graduate employability is a pressing concern in higher education, particularly in lower-and middle-income countries such as Bangladesh. Many graduates struggle to find employment due to skill mismatches, limited workintegrated learning, and unequal access to networks. Research on students' views regarding employability in this context is scarce, highlighting a critical gap in understanding. This qualitative research examines Bangladeshi students' and recent graduates' perceptions of employability and early career navigation through 21 structured interviews across various academic fields. By integrating Career Ecosystem Theory, Perceived Employability, and Social Capital Theory, the study finds that employability is influenced by academic learning, experiential exposure, psychological resources, and social networks. Participants emphasized adaptability, communication skills, and self-improvement, while recognizing challenges like the experience paradox and institutional hierarchies. The findings inform higher education institutions, employers, and policymakers seeking to promote inclusive and sustainable graduate employability in developing-country contexts.
This study aims to analyze the influence of Intellectual Capital and Islamic Performance Index on Company Value with Financial Performance as an Intervening variable in Islamic Commercial Banks in Indonesia during the period 2019 to 2024. Intellectual Capital is an intangible asset owned, while the Islamic Performance Index is used to measure Company Performance based on Sharia principles. Company Value is an important indicator that reflects investor perceptions of the Company's prospects in the future. This type of research is quantitative with secondary data derived from annual financial reports published by the Financial Services Authority (OJK) and each bank. The sample in this study was selected using purposive sampling, resulting in 7 banks that met the criteria in the study. The data obtained were then processed using the Eviwes Student 12 application.The results of the study show that IC consisting of VACA, VAHU, and STVA has no effect on Financial Performance, and IPI consisting of EDR has no effect, and PSR has an effect on Financial Performance. IC consisting of VACA and VAHU has an effect on Company Value, STVA has no effect, and IPI consisting of EDR has no effect, and PSR has an effect on Company Value
Aims: This paper argues that even a single business undertaking such as telework implementation demands multifaceted and composite perspectives and analysis through interdisciplinary research. Interdisciplinarity is both necessary and effective. It constructs a matrix that organizes the comprehensive considerations for telework implementation by classifying the multifaceted meanings of telework into eight dimensions, synthesizing prior research that has been fragmented across individual academic disciplines. It advances the thesis that historical and cultural conditions undergird the other analytical dimensions, thereby demonstrating the foundational positioning of the humanities and historical perspective within interdisciplinary research. These eight dimensions exert multilayered and cyclical influences on three actor levels involved in telework adoption: the micro level (individual teleworker), the meso level (intermediate organizations such as labor unions and corporations), and the macro level (government/policy). The discussion focusses on comparative analysis of telework adoption patterns across EU member states and Japan, review of prior research in management science, labor economics, sociology, and organizational psychology. The analysis of the divergent national responses to uniform national-level lockdowns during the COVID-19 crisis reveals that cultural factors exert foundational influence across all three actor levels. Examining positive and negative factors affecting telework adoption rates by country, the Netherlands is identified as an exemplary case in which tripartite cooperation among government, labor, and management-rooted in the cultural heritage of Christian Democracy and personalism-has structurally enabled flexible working. Taking this cultural perspective into account, the paper demonstrates that historical and cultural conditions do not merely constitute one dimension among many, but function as the bottom line of foundational stratum undergirding law and policy, corporate systems, job design, and individual psychology. From this perspective, the distinctive feature of telework adoption in Japan is identified in the spontaneous civic behavior of workers within noninstitutionalized and non-discretionary domains. The proposed eight-domain matrix model provides a bird's-eye framework that foregrounds the foundational positioning of the humanities and historical perspective within interdisciplinary research on telework.
Against the backdrop of intensifying global competition, digital transformation has gradually become a strategic choice for firms to cultivate market advantages; however, financing deficiencies remain a pivotal constraint on transformation. This study treats China's industry–finance collaboration policy as a quasi-natural experiment and finds that the policy significantly fosters corporate digital transformation, with effects particularly pronounced in firms whose executives possess financial expertise, those facing severe bank–firm information asymmetries, and those with urgent innovation demands. These findings are validated by the parallel trends test and remain robust after accounting for heterogeneous treatment effects, PSM-DID estimation, and the substitution of core variables. From the perspective of the financing environment, we demonstrate that industry–finance collaboration facilitates digital transformation by alleviating financing constraints, reducing financing costs, and expanding financing channels. This research underscores the crucial role of the financing environment in digital transformation and enriches the understanding of how industrial policy shapes corporate strategic choices through financial mechanisms.
Tujuan penelitian ini adalah mengetahui pengaruh kualitas pelayanan pajak terhadap kepatuhan Wajib Pajak Orang Pribadi Pekerja Bebas di KPP Pratama Jakarta Selatan. Populasi penelitian mencakup wajib pajak terdaftar di lingkungan Kanwil Ditjen Pajak Jakarta Selatan I dan II. Sampel ditentukan dengan teknik non probability sampling menggunakan rumus Lemeshow, menghasilkan 100 responden. Data dikumpulkan melalui kuesioner (primer) serta laporan Kementerian Keuangan, APBN, data internal KPP, dan publikasi daring (sekunder). Hasil penelitian menunjukkan kualitas pelayanan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, dengan thitung 24,457 > ttabel 1,984 dan signifikansi 0,000 < 0,05. Nilai R² sebesar 0,859 mengindikasikan 85,9% kepatuhan dipengaruhi kualitas pelayanan, sedangkan 14,1% dipengaruhi faktor lain di luar penelitian.
Penelitian ini menganalisis pengaruh ukuran perusahaan dan struktur modal terhadap kinerja keuangan Bank ABC di tengah digitalisasi, perubahan regulasi, dan tekanan pascapandemi COVID-19. Metode kuantitatif dengan desain kausalitas digunakan, data diperoleh dari laporan keuangan, lalu dianalisis melalui regresi linier berganda setelah uji asumsi klasik. Hasil menunjukkan ukuran perusahaan berpengaruh positif signifikan terhadap kinerja, menandakan skala aset mendorong efisiensi dan profitabilitas. Struktur modal juga berpengaruh positif signifikan, sesuai teori trade-off tentang keseimbangan utang dan risiko. Secara simultan, keduanya menjadi determinan utama kinerja keuangan. Temuan ini memberi implikasi praktis bagi manajemen dalam strategi pertumbuhan aset dan kebijakan pendanaan berkelanjutan, sekaligus memperkaya literatur empiris perbankan Indonesia.
Penelitian ini menganalisis pengaruh financial distress dan leverage terhadap accounting prudence pada perusahaan manufaktur sub sektor food and beverage di BEI periode 2020–2024. Dari 16 populasi, diperoleh 8 sampel dengan 40 observasi melalui purposive sampling. Data sekunder berupa laporan keuangan dianalisis menggunakan regresi linier berganda dengan uji asumsi klasik, uji F, uji t, dan R². Hasil menunjukkan financial distress dan leverage berpengaruh signifikan secara simultan. Secara parsial, financial distress (X-score) berpengaruh positif signifikan, Z-score positif tidak signifikan, sedangkan leverage berpengaruh negatif tidak signifikan terhadap accounting prudence.
Penelitian ini menganalisis pengaruh Balanced Scorecard dan sistem reward terhadap pengambilan keputusan manajerial pada perusahaan industri makanan di Bekasi dengan pendekatan kuantitatif dan desain asosiatif. Data diperoleh melalui kuesioner terstruktur kepada 60 manajer menengah dan atas menggunakan purposive sampling, lalu diuji dengan regresi linier berganda setelah uji validitas, reliabilitas, dan asumsi klasik. Hasil menunjukkan Balanced Scorecard dan sistem reward berpengaruh positif serta signifikan, baik secara parsial maupun simultan, sehingga menegaskan adanya sinergi antara pengukuran kinerja strategis dan mekanisme penghargaan. Temuan ini menekankan pentingnya integrasi indikator Balanced Scorecard dengan sistem reward untuk menciptakan manajemen kinerja komprehensif dan berorientasi jangka panjang.
