Assets : Jurnal Ekonomi, Manajemen dan Akuntansi

THE EFFECT OF DIGITAL SKILLS ON EMPLOYEE PERFORMANCE MEDIATED BY INNOVATIVE BEHAVIOR IN DIGITAL COMPANIES IN JABABEKA CIKARANG INDUSTRIAL ESTATE

Asep Saeful — 2024-06-22

This study aims to analyze the effect of digital skills on employee performance mediated by innovative behavior in digital companies in the Jababeka Industrial Estate. The population used in this study are employees of digital companies in the JABABEKA Cikarang industrial area. to determine the sample size, this study used the probality sampling method simple random sampling, so that 85 respondents were obtained. This quantitative research uses Partial Least Square (PLS) as a data analysis technique. The results showed that digital skills have a significant positive effect on employee performance. innovative behavior has a significant positive effect on employee performance. digital skills have a significant positive effect on innovative behavior. digital skills have a significant positive effect on employee performance through the mediating role of innovative behavior. This research provides important implications for digital companies in designing digital skills development programs and encouraging innovative behavior to improve employee performance.

THE EFFECT OF WORK ETHIC, POSITION MUTATION, AND JOB SATISFACTION ON LECTURER PERFORMANCE WITHIN THE FACULTY OF ECONOMICS AND ISLAMIC BUSINESS UIN ALAUDDIN MAKASSAR

Nuraeni Gani — 2024-06-22

This study aims to analyze the effect of work ethic, job transfer, and job satisfaction on lecturer performance at the Faculty of Economics and Islamic Business, State Islamic University of Alauddin Makassar. The background of this research is the importance of these factors in improving the performance of lecturers in the academic environment. The research was conducted using purposive sampling method, with a sample size of 55 lecturers. Data were collected through questionnaires in accordance with the research objectives. Data analysis used multiple linear regression, T test, F test, and coefficient of determination (R2) test. The results showed that work ethic has a positive and significant effect on lecturer performance, job transfer has a positive and significant effect on lecturer performance, and job satisfaction has a positive and significant effect on lecturer performance within the Faculty of Economics and Islamic Business. In conclusion, work ethic, job transfer, and job satisfaction have an important role in improving the performance of lecturers at the Faculty of Economics and Islamic Business, State Islamic University of Alauddin Makassar.

These research applied in Faculty of Islamic Economics and Business, Alauddin State Islamic University Makassar. The sample uses the purposive sampling, that is, sampling based on certain considerations or criteria. All samples of 55 respondents at Faculty of Islamic Economics and Business, Alauddin State Islamic University Makassar. A method of data used is live interview to the many involved in the problem under discussion and give a questionnaire for lecturer according to research conducted. . Data analysis was done using multiple linear regression analysis, test T test, test F test and The coefficient of determination (R²).

The results of an analysis of shows that work ethic is a influenced to lecturer performance at Faculty of Islamic Economics and Business, Alauddin State Islamic University Makassar; job transfers is a influenced to lecturer performance at Faculty of Islamic Economics and Business, Alauddin State Islamic University Makassar; job satisfaction is a influenced to lecturer performance at Faculty of Islamic Economics and Business, Alauddin State Islamic University Makassar; and x01, job transfers and job satisfaction is a influenced to lecturer performance atFaculty of Islamic Economics and Business, Alauddin State Islamic University Makassar

Keywords: Work ethic, Job transfers, Job satisfaction and Lecturer performance.

THE INFLUENCE OF BOPO, DPK, MUDHARABAH FINANCING ON FINANCIAL PERFORMANCE WITH CAPITAL STRUCTURE AS AN INTERVENING VARIABLE

Nora Wafiq Azizah — 2024-06-22

This study examines the effect of BOPO, DPK, and mudharabah financing on the financial performance of Islamic banking institutions by considering capital structure as a mediating factor. These institutions have obtained official registration from the financial service authority. This quantitative research uses the annual financial report for 2015-2020. The sample of this study consists of 5 Islamic commercial banks that are officially registered with the financial services authority. These companies were selected using purposive sampling. This study analyzes data using path analysis. The research evidence shows that BOPO, DPK, capital structure affect financial performance, but mudharabah financing does not affect financial performance. BOPO and mudharabah financing affect capital structure, but DPK does not affect capital structure. Capital structure is less able to mediate the effect of BOPO and mudharabah financing on financial performance, but capital structure is able to mediate the effect of DPK on financial performance.

BUSINESS PROCESS TRANSFORMATION AND ITS INFLUENCE ON MARKETING PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES WAJO SILK IN SOUTH SULAWESI

Murtiadi Awaluddin — 2024-06-22

The aims of this research are to determine : (1) the influence of business process orientation on customer orientation and competitor orientation in small and medium silk businesses; (2) the influence of customer orientation and competitor orientation on innovation orientation in small and medium silk businesses; (3) the influence of innovation orientation on the marketing performance of small and medium silk enterprises; (4) the influence of business process orientation on innovation orientation through customer orientation and competitor orientation in small and medium silk enterprises; (5) the influence of business process orientation on marketing performance through customer orientation, competitor orientation and innovation orientation in small and medium silk businesses. The sampling technique used purposive sampling.Sample size plays an important role in estimating and interpreting the results of Structural Equation Modeling (SEM) analysis, with the estimation model using maximum likelihood (ML), so the number of samples determined in thisstudy was 160 respondents. The analytical method used in this research is structural equation modeling (SEM). The conclusions of this research are as follows:(1) business process orientation has a positive and significant effect on customer orientation and competitor orientation in small and medium silk businesses; (2) customer orientation and competitor orientation have a positive and significant effect on innovation orientation in small and medium silk businesses; (3) innovation orientation has a positive and significant effect on the marketing performance of small and medium silk enterprises; (4) business process orientation has a positive and significant effect on innovation orientation through customer orientation and competitor orientation in small and medium silk businesses; (5) business process orientation has a positive and significant effect on marketing performance through customer orientation, competitor orientation and innovation orientation in small and medium silk businesses.

ANALYSIS OF IMPORT-EXPORT TRENDS AND MARKET INTEGRATION OF RICE IN ASEAN-5 IN 2017.1 - 2021.12

Novita Dea Asmarawati — 2024-06-22

Rice plays an important role in the economic, social, and political stability of ASEAN. The presence of the ASEAN Economic Community (AEC) in 2015 shows that market integration in ASEAN is becoming more real. The objective of this study is to analyze trends in rice imports and exports in ASEAN, integration of rice markets, causality relationships, and impulse response based on rice prices in the ASEAN. Data used include annual data on import and export of rice from Indonesia, Malaysia, the Philippines, Thailand, and Vietnam in 2000-2021 as well as monthly data on rice price in 2017.1 - 2021.12. The methods used are trend analysis, Johansen cointegration test, Vector Autoregression (VAR) estimate with Vector Error Correction Model (VECM), Granger causality test, and impulse response analysis. The result is that the trend pattern of rice imports in Indonesia tends to decrease, while the trend of imports to Malaysia and the Philippines as well as exports to Thailand and Vietnam rises every year. There is integration of the rice market in ASEAN as well as a pattern of coherent and reciprocal inter-national causal relations.

Keywords: rice, market integration, ASEAN and VECM

THE NEXUS OF SELF-ASSESSMENT, MONEY ETHICS, AND TAX SANCTIONS IN TAX COMPLIANCE

Cornelia Marcheline Joham — 2024-06-22

This research seeks to explore and examine the connection between self-assessment systems, money ethics, and tax sanctions on individuals' views regarding tax evasion. Primary data were gathered using questionnaires distributed at the North Makassar KPP Pratama research location, involving a sample of 100 taxpayers. Quantitative methods were employed to test the analytical model using multiple linear regression. The findings indicate that the self-assessment system negatively impacts tax evasion, while money ethics have a positive impact. Conversely, tax sanctions do not have a significant effect on tax evasion. Overall, self-assessment systems, money ethics, and tax sanctions collectively influence taxpayers' views on tax evasion. This research is crucial for further examination as it can provide valuable insights for the government in formulating tax regulations.

IMPLEMENTATION OF FULL COST RECOVERY AND PERFORMANCE BASED REMUNERATION PERUMDA AIR MINUM TIRTA AMPERA BOYOLALI

Insan Adi Asmono — 2024-06-22

The implementation of Full Cost Recovery and Performance-Based Remuneration at Perumda Tirta Ampera Boyolali is a real step and best practice in BUMD Drinking Water governance. Tariff adjustments and governance reforms, especially performance-based remuneration, with static performance incentive patterns and dynamic incentives, performance deduction factors, individual performance and group performance and measurement of achievements or performance results. Performance-based remuneration is also followed by an Efficiency Work policy that is expected to reduce water loss (NonRevenue Water/NRW). The results of the tariff adjustment and performance-based remuneration have been positive. Based on 2002 and 2003 performance, there was an increase in performance from 3.12 to 3.39 contributed by service aspects, reduced water loss, increased customer connection water pressure, increased water meter replacement and human resource training. This policy has an impact on a significant increase in local revenue of Rp.493,137,143.50 fulfillment of employee rights which previously the company paid welfare benefits (50%) in 2022, in 2023 it can fulfill 100% welfare benefits, year-end incentives, incentives for Eid al-Fitr and Christmas.

INFLUENCE OF FINANCIAL REPORT QUALITY, AUDIT QUALITY, AND ENVIRONMENTAL, SOCIAL, AND GOVERNANCE ON INVESTMENT EFFICIENCY

Jesica Amalia Chandra — 2024-06-25

Research was conducted to identify and analyze the impact of financial report quality, audit quality, and Environmental, Social, and Governance (ESG) on investment efficiency with company size, leverage, and industry type as control variables. The data in this research are quantitative data obtained secondarily from the annual reports of non-financial companies listed on the IDX for the 2020-2022 period and ESG scores published by Bloomberg Terminal. The data were analyzed with multiple linear regression models and processed using SPSS software version 23. The findings of this research are that financial report quality and audit quality have a significant and positive impact on investment efficiency, while ESG has no impact on investment efficiency. These findings are expected to provide additional knowledge and empirical evidence related to factors that have an impact on investment efficiency and provide knowledge for companies and investors in order to make the right decisions regarding efficient investment. This research has limitations, namely using ESG scores from Bloomberg where the data obtained is the final result so that the value of its various aspects, namely environmental, social, and governance, is unknown. This means that it is not known specifically what aspects of the company are good. This research does not classify investment efficiency into overinvestment, underinvestment, and efficient conditions.

Z-MART BAZNAS PROGRAM IN IMPROVING MUSTAHIK'S ECONOMIC WELFARE

Anisa — 2024-06-25

This research aims to examine and analyze the management of the Z-Mart program in improving the economic welfare of mustahik in BAZNAS, South Kalimantan Province. As well as analyzing the obstacles in implementing the Z-Mart program in improving the economic welfare of mustahik in BAZNAS South Kalimantan Province. This research uses field research with a qualitative approach. The research location is at BAZNAS, South Kalimantan Province. The subjects of this research were the Zakat utilization team and mustahik recipients of the Z-Mart program as informants. Data collection methods used include observation, interviews and documentation. Data validation was carried out through source triangulation and data analysis involving the stages of collection, reduction, presentation and concluding. The research results show that Z-Mart management includes five main aspects: namely planning, organizing, movement or implementation, monitoring and evaluation. BAZNAS South Kalimantan Province succeeded in managing the Z-Mart program without significant obstacles thanks to good management, careful planning, effective organization, comprehensive training and strict supervision. With this approach, every aspect of the program is managed optimally so that the program objectives carried out by BAZNAS South Kalimantan Province are planned and realized well and systematically.

THE INFLUENCE OF STRATEGIC AGILITY ON COMPETITIVE ADVANTAGE WITH ORGANIZATIONAL AMBIDEXTERITY AS MEDIATION AT MSME'S IN BANDAR LAMPUNG

Salsa Nurfitriani — 2024-07-01

Changes in economic behavior can be an obstacle for MSMEs, because there are still many MSMEs that are not ready for the changes that are occurring. In fact, the changes that often occur in the economic world can actually be used as a success factor for competitive advantage, if the company is able to take the right steps and strategies in a short time. This research aims to show strategies that can be used to increase the competitive advantage of MSMEs by involving strategic agility and through organizational ambidexterity as mediating variables. The population of this research is MSMEs in the culinary sector in Bandar Lampung City, namely 1,162 MSMEs. The total sample was 298 respondents obtained using the Slovin method. The analysis method uses a structural equation model (SEM) approach with the SmartPLS application. The research results show that strategic agility can have a positive and significant effect on competitive advantage. Strategic agility has a positive and significant effect on organizational ambidexterity. Organizational ambidexterity can have a positive and significant effect on competitive advantage. And organizational ambidexterity is able to mediate the influence of strategic agility on competitive advantage. Apart from that, MSMEs must be run in accordance with Islamic business ethics.