AbstractThe digitalization era emerges a cashless lifestyle. The study aims to determine the effect of perceived usefulness and ease of use on the intention of using e-money, with subjective norms and social image as moderators. This study uses a quantitative method by distributing online questionnaires to 197 respondents in Surabaya who have used e-money for at least three months. The results of the questionnaire data were processed with SmartPLS 3.0. The urgency of the study is that the use of social image and subjective norms as external variables still needs to be studied. All of the objectives of this study are significant, except that social image can weaken the influence of intention in using electronic money, so this is the study's uniqueness.
AbstractThis study aims to examine the relationship between digital literacy, information and technology literacy in relation to digitalization in accounting and how the technology adoption mediates these relationships. Through quantitative approach, questionnaires were distributed to the auditors of the public accounting firms in Semarang City using non-probability sampling method. In this study, multiple regression analysis is used to predict partially or simultaneously the effect of independent variables on the dependent variable. The statistical results show that digital literacy, information and technology literacy have a positive and significant relationship with digitalization in the accounting profession. In contrast, digital literacy has no effect on the technology adoption, while the technology adoption has a positive and significant effect on digitalization in the accounting profession.
AbstractThis study examines the impact of toxic workplace environments and negative workplace gossip on information concealing among lecturers. Furthermore, this research also investigates the influence of spirituality in the workplace from an Islamic standpoint as a moderating factor. This study centres on the academicians of private universities in Lampung, Indonesia. Data collection was conducted by delivering questionnaires to participants through both offline and online channels. The software application for data analysis is Jeffreys's Amazing Statistics Program (JASP). These results indicate a positive correlation between toxic workplace environments, unfavourable gossip, and knowledge hiding. Hence, it has been shown that workplace spirituality moderates the relationships inside toxic workplace environments. Negative workplace gossip correlates favourably with knowledge hiding. This study enhances the existing body of knowledge on social exchange theory by providing empirical evidence that validates the existence of social exchange in interpersonal interactions among academicians.
AbstractThis research aims to analyze the impact of work-life balance and employee engagement on employee performance, proposing job satisfaction as a mediating variable. The study was conducted at PT. Nindya Karya (Persero) Region 2. The study sample comprised 220 employees. The data analysis technique uses Smart PLS to employ the Structural Equation Model (SEM). The findings highlight that work-life balance and employee engagement significantly impact both job satisfaction and performance. Moreover, job satisfaction plays a crucial role in enhancing employee performance. The relationship between work-life balance and employee engagement in performance is significantly influenced by job satisfaction as a mediating factor. Consequently, the endorsement of the mediating role of job satisfaction emphasizes its importance as a strategy for improving employee performance at PT. Nindya Karya (Persero) Region 2.
AbstractThis study examines the impact of the Investment Opportunity Set, Liquidity, Ownership Structure, and Company Size on Company Value in firms conducting Fixed Asset Revaluations on the Indonesian Stock Exchange (2015-2022). Using a quantitative approach with hypothesis testing, the research analyzes 211-panel data samples through multiple linear regression. Findings reveal that Ownership Structure does not significantly affect Company Value, while the Investment Opportunity Set, Liquidity, and Company Size have a partial influence. The study contributes to financial literature by highlighting the role of fixed asset revaluation in modifying company value. Additionally, it provides insights for policymakers in shaping revaluation policies and serves as a key reference for businesses considering asset revaluation.
