Wiga : Jurnal Penelitian Ilmu Ekonomi

Determinants of Customer Satisfaction at Starbucks Coffee Outlets in Denpasar

Putu Primayana Surya Jaya — 2024-03-26

The significance of customer happiness in business lies in its substantial influence on the enduring prosperity of a company. The primary objective of this study is to examine and evaluate the mediating effect of purchasing decisions in relation to the elements that impact consumer satisfaction, specifically brand equity and product quality. The present study employs a descriptive quantitative methodology, focusing on all Starbucks coffee establishments in Denpasar. The participants of this study consisted of consumers from eight Starbucks coffee establishments located throughout the city of Denpasar. The selection of participants was conducted using a simple random sampling method. The data collection methodology employs a Google Form using an interval scale ranging from one to ten points. The present study employs the Structural Equation Model (SEM) technique, explicitly using the Path Analysis path approach for data analysis. The clever PLS program is employed for this purpose. The findings of this study indicate that the factors of brand equity and product quality exert a favorable and statistically significant impact on consumer satisfaction, either partially or via intermediaries, in the purchasing decision process. The purchase decision variable effectively acts as a mediator in the indirect impact of brand equity and product quality on customer happiness, albeit with a weaker mediating effect compared to the direct influence.

Analyzing the Drivers of Clinical Teaching Doctors Performance and Quality of Medical Graduates

Catur Setiya Sulistiyana — 2024-03-26

This study uses descriptive verificative approach to determine, analyze, and examine the influence of competence, organizational commitment, and motivation on clinical teaching doctor performance and its implication for quality of medical graduates at the Faculty of Medicine of Association of Indonesian Medical Education Institutions (AIPKI) Region III. This study is carried out using causal explanatory survey to examine the causal relationship between independent, intervening, and dependent variables using path analysis. The research sample is 185 clinical teaching doctors, which is chosen using proportional random sampling. The data obtained is first analyzed for validity and reliability, and is then tested for the hypothesis using path analysis. The findings indicate that competence, organizational commitment, and motivation partially has a positive and significant influence on clinical teachning doctor performance. Furthermore, it is also found that competence, organizational commitment, and motivation simultaneously have positive and significant influence on clinical teaching doctor performance. This implies that when the competence, organizational commitment, and motivation of clinical teaching doctor increase, this will lead to higher performance. In addition, this study found that clinical teaching doctor performance has a positive and significant influence on quality of graduates.

The Role Of Job Satisfaction In Mediating Organizational Culture And Motivation On Organizational Commitment Of Contract Midwives.

Imam Abrori — 2024-03-26

Early efforts are needed to realize the next generation of a quality nation. Midwives are one of the parties who play an important role in realizing this. This study aims to examine the effect of motivation and organizational culture on organizational commitment through job satisfaction in contract midwives in Jember Regency. The research design used is explanatory research. The population of this study were all contract midwives in Jember Regency, totaling 149 people. The sample taken was 112 respondents using purposive sampling technique with a quota sampling approach. The analytical tool used is Structural Equation Modeling (SEM). Stages of data testing in this study through validity, reliability, Structural Equation Modeling, hypothesis testing, interpretation and model identification. The model used in this study as a whole is good enough because it has met 7 of the 8 Goodness of Fit measurements. The results of this study prove that motivation has a significant positive effect on job satisfaction and organizational commitment. Organizational culture has a significant positive effect on job satisfaction and organizational commitment. Job satisfaction has a significant positive effect on organizational commitment, and job satisfaction has a positive effect in mediating motivation and organizational culture on organizational commitment.

Internal Audit Effectiveness Antecedents In Higher Education: Do Competency And Time Budget Pressure Matter?

Agus Turnanto — 2024-03-26

Internal control plays an important role in increasing accountability and operational efficiency in higher education institutions. This study aims to prove the effect of competency, independence, and time budget pressure on the effectiveness of internal audits. The sampling technique for this research was snowball sampling of lecturers who were internal supervisory unit members at universities in East Java. The samples obtained were from 60 respondents. Data analysis technique using smartPLS. The results of this study indicate that competency and time budget pressure have a significant effect on internal audit effectiveness, while independence has no significant effect on internal audit effectiveness. The rectorate is expected to be able to provide an additional budget for internal supervisory unit members to attend training in order to improve their competency. The rectorate also ordered internal supervisory unit members to work on audit assignments more quickly and efficiently.

Collaborative Governance as an Innovative Strategy in Overcoming Stunting in East Flores District

Siti Noor Khatija Ibrahim — 2024-03-26

Despite various intervention programs to address stunting in East Flores Regency, the stunting prevalence rate has not yet reached the target of 10% by 2023. One of the challenges is the lack of community and private sector involvement in handling stunting. In fact, stunting intervention is not only the responsibility of the government, but also requires cross-sector collaboration to work together in optimizing the program. This research discusses collaborative governance as an innovative strategy in overcoming stunting in East Flores Regency. The research method used was qualitative with a descriptive approach. Five health workers and two community development cadres became research informants who were selected purposively. Data analysis used the interactive model of Miles B. Huberman. Data validity was strengthened through triangulation. The results showed that the application of collaborative governance with the penta helix model, namely government, entrepreneurs, academics, civil society, and mass media, is an innovative solution that can be applied in overcoming stunting. The five main stakeholders in the penta helix collaborative governance model can work together synergistically to achieve optimal results in overcoming stunting problems.

Effect of the Technology Acceptance Model on the Use of QRIS on The Financial Literacy Needs of Surakarta Klewer Market Traders

Mi'raj Akbar Pradianto — 2024-03-26

The spread of technology and the increasing number of internetiusers have significantly impacted society and individuals in the era of the fourth industrial revolution. This research aims to determine the influence of the technology acceptance model perspective (perception of usefulness, perception of ease of use), product knowledge, social influence on the financial literacy needs of Klewer Market traders in the city of Surakarta, using data collection techniques through questionnaires. Samples were taken using probability sampling, namely, proportionate stratified random sampling with a sample of 325 traders. The instrument validity test in this research used Pearson product moment and the instrument reliability test used Croanbach alpha. Research data analysis techniques use descriptive statistics, multiple regression analysis, and t-test analysis. The results of this research show that there is a significant influence between perceived usefulness ofiQRIS, perceived ease ofiuse of QRIS, knowledge of QRIS products, social influence on the financial literacy needs of Klewer Market traders in Surakarta city.

The Concept of Blockchain-Based Triple Entry Accounting in Indonesia

Farhani Nugraha — 2024-03-26

The business world, especially accounting and financial reporting, is experiencing disruptions due to a new technology called blockchain. By using blockchain technology in business, important information within the company becomes well integrated. However, in Indonesia, the development of blockchain both in concept and practice is still very slow. This paper aims to examine the blockchain-based triple entry accounting concept that exists and is developing in Indonesia using a literature review. As a result, Indonesia can apply blockchain-based triple entry accounting to increase transparency, reduce the level of fraud, and increase tax convenience. So, this paper provides regulation implications so that the government develops standardization of the application of blockchain technology.

Comparative Analysis of Portfolio Performance Between Value Stocks and Growth Stocks During the Covid-19 Pandemic

Aulia Nurul Huda — 2024-03-26

This research aims to analyze the performance of value-stock and growth-stock portfolio during the pandemic to learn which investment strategy gave better performance during the period. This research is conducted using t-test to compare the average weekly return between value-stock and growth-stock portfolio. The performance of value stock portfolio is represented by IDX Value 30 index performance, while growth stock portfolio is represented by IDX Growth 30 index performance. This research shows that there is no significant difference between the performance of value-stock and growth stock portfolio during the pandemic. Later, this research also uses risk-adjusted return in the return to include risk in return calculation. However, the result remains the same as there is no significant difference between these two portfolios. Therefore, we can conclude that the two investment strategies did not give different results significantly during the pandemic.

Antecedents of Mobile Banking User Loyalty Factors

Ni Made Indah Mirandasari — 2024-03-26

The growth of a nation's economy cannot occur without the presence of strong financial institutions. The purpose of this research is to investigate a variety of factors that have an impact on the level of fidelity displayed by customers who use mobile banking. The trust of the business and the satisfaction of its customers are essential components. The research was conducted in a non-bank financial institution known as the Village Credit organization (LPD), which is situated in Kelan Traditional Village in Badung Regency in the province of Bali. The study included a total of 120 participants who were clients of LPD Kelan and regularly utilized Mobile Banking. The participants were chosen through the use of a straightforward random sampling method. The dissemination of surveys was done directly through the use of Google Forms as part of the process of data collection. Quantifying replies in the questionnaire is done using a scale that ranges from strongly disagreeing to strongly agreeing on a 1-10 point interval scale. For the purpose of this study, the Structural Equation Modeling-Partial Least Squares (SEM-PLS) methodology was applied to the data analysis, and the SmartPLS 3.2 program was utilized. The findings of this investigation indicate that all hypotheses have been confirmed. Client loyalty is directly and significantly influenced in a positive way by factors such as quality of service, trust in the provider, and overall level of happiness with the provider's offering. Conversely, the influence of trust and service quality on loyalty is mediated by customer satisfaction, resulting in a positive and significant impact. As a result, the level of satisfaction functions as an efficient mediator of the study model

The Influence of Profitability and Tax Planning on Earnings Management with Company Size as a Moderating Variable

Yelis G Matalauni — 2024-03-26

This research aims to determine the effect of profitability on earnings management with company size as a moderating variable in cigarette sub-sector companies listed on the Indonesia Stock Exchange for the 2012-2021 period. The research object is a cigarette sub-sector company listed on the Indonesian Stock Exchange. Purposive sampling was used in sampling so that the remaining 3 company samples remained for the 10 year observation period. This research uses secondary data obtained from www.idx.co.id, www.gudanggaramtbk.com, www.sampoerna.com, and www.wismilak.com. Data analysis uses classical assumption tests, multiple linear regression analysis, hypothesis testing and Moderated Regression Analysis tests. The results of the study partially show that profitability and tax planning have no effect on earnings management. Simultaneously, profitability and tax planning have no effect on earnings management. Based on the results of the MRA interaction test, company size can moderate the effect of profitability on earnings management. However, company size cannot moderate the influence of tax planning on earnings management

Efficiency Analysis of Financing Companies Listed on the Indonesia Stock Exchange (IDX) During Covid-19

Engga Jalaludin — 2024-03-26

Economic shocks that occur during Covid-19 are also a risk for finance companies. The purpose of this study is to analyze efficiency as an indicator of the performance of finance companies. Company performance will be stable if it is able to allocate resources to produce maximum output. The Data Envelopment Analysis (DEA) method as a non-parametric approach is used to measure company efficiency during the 2020-2022 period. The research was conducted on 7 go public finance companies, data obtained from financial statements. Measurement of input variables, namely Assets, Equity, Operating Expenses. Output variables are net income and ROE. The results showed the efficiency value experienced a significant increase in line with economic recovery during Covid-19 in Indonesia. The lowest average efficiency was obtained in 2020, the first time Covid-19 was present in Indonesia at 70.52%, in 2021 at 76.59%, and in 2022 at 84.30%. Companies that consistently obtain 100% efficiency are Buana Finance Tbk and Wahana Ottomitra Multiartha Tbk. The result shows that the DEA projection value is lower than the actual data of the company. Company policy is needed to evaluate the use of inputs.

Can Social Advertising And Internet Meme Enhance Consumer Trust And Satisfaction?

Fakhruriyah Agustin Latif — 2024-03-26

Despite some companies using social advertising and internet meme on social media, less research focuses on the impact of both brand image and also its effect on customers trusts and satisfaction. In fashion industry in Indonesia some of companies used social advertising and internet meme for enhanching their brand image. This research focus on Zoya which produce Moslem wear and in the top position in the market, but recently many new competitor entrants in this market. The objective of this research is to examine the effect of social advertising and internet memes on brand image, and the effect of brand image on customer trust and customers satisfaction. The research was designed by survey which. Involved 232 respondents. Data were analyzed using the Partial Least Square method. The research found that social advertising and internet memes have a positive significantly effect on Brand Image, and Brand Image has positive significantly affect consumer trust and satisfaction.The implication of the research is that company should manage internet meme and social advertising effectively and always improve the content fit in the trend and customer expectation.

Analysis of Factors Affecting the Potential Bankruptcy of Construction Companies Before and During Covid-19

Hadha Alamajibuwono — 2024-03-26

Every company has goals to achieve, including construction companies. However, a problem that cannot be avoided in every company is bankruptcy. This study aimed to determine differences in the financial distress of construction companies before and during the COVID-19 pandemic and whether financial and macroeconomic factors affected financial distress before and during the COVID-19 pandemic crisis. The population in this research is all construction companies on the Indonesian Stock Exchange. The sampling technique used was purposive sampling. The samples obtained were 25 construction sector companies on the Indonesia Stock Exchange during 2017-2022. The research method uses a panel data regression model involving company financial and macroeconomic factors on the financial distress of companies as measured by the bankruptcy model Altman (1968) and Ohlson (1980). The study's results confirmed no differences between Z-scores and O-scores before and during the Covid-19 pandemic. However, there were differences in construction companies' Z-score and O-score patterns before and during the Covid-19 pandemic. In addition, it was also found that before and during the Covid-19 pandemic crisis, only the company's financial factors affected the Z-score and O-score model.

Female Representative in Audit Committee and Audit Fees: Evidence from Indonesia

Anlika Putra Wahyoedi — 2024-03-26

This research is motivated by the conflicting results of literature discusses on gender in the audit committee on audit fees in Indonesia. The purpose of this study is to analyze the effect of the presence of females on the audit committee on audit fees using the context of Indonesian companies. In addition, this study also discusses the positive relationship on the presence of females in audit committee that strengthens firm inherent situational factors (firm complexity and risk) on audit fees using the Ordinary Least Square (OLS) model. The sample consists of public companies in Indonesia and listed on the Indonesia Stock Exchange (IDX) in the period 2019, 2020 or 2021. The results showed that there was no significant effect of the presence of females on the audit committee on audit fees in Indonesia that can be caused by female characteristics that have converged with male’s characteristics. Thus, females on the audit committee will have the same effect as men in the audit committee. This study contributes to the literature by providing new evidence regarding the relationship of female presence on audit committees to audit fees.

The Fama-French Three Factor Model Test on Excess Stock Return: Evidence From Hong Kong, Indonesia and Singapore Capital Market

Silfia Silfia — 2024-03-28

The presence of the capital market has a very important role in the world economy because the capital market carries out economic and financial functions. One of the instruments in the capital market is stock. In stock investment, investors expect a return with a size that is in accordance with the level of risk they can afford. This study wants to test whether the Fama-French Three Factor Model variables, namely market excess returns, book-to-market equity and firm size, can be used to explain excess returns on the stock markets of Hong Kong and Indonesia with the observation period of 2018–2022. Based on the test results multiple linear regression, Gibbons, Ross, and Shanken test (GRS test) and spanning test, this study found that the variables in the Fama-French Three Factor Model can simultaneously be used to explain the excess return on all stock portfolios on the stock market in Hong Kong and Indonesia, and can only be used to explain the excess return on Big and S-H portfolios in Singapore. Based on the results of the GRS-test, in the Hong Kong market the most efficient portfolio is S-M, in the Indonesian market the most efficient portfolio is the Big portfolio, while in the Singapore market all portfolios are efficient and based on the spanning test, in the Hong Kong market the potential redundant factor is SMB, in in the Indonesian market, the potential redundant factor is HML, while in the Singapore market, there is no redundant potential factor.

Role of Talent Management and Culture in Performance at Perum Perhutani

Hermanto Hermanto — 2024-03-26

Enhancing the effectiveness of employees within an organization to achieve both quality and quantity in goal attainment is a primary objective. This pursuit considers a thorough evaluation of assessments and respects the organizational cultural values. This research aims to explore the impact of Talent Management, Organizational Culture, and Competence as moderating factors on employee performance within Perum Perhutani City "PB". A comprehensive sample of 74 respondents was thoughtfully selected for this study. The research employed a quantitative approach, utilizing the SmartPLS 4 tool for data analysis through Partial Least Square (PLS) analysis. The findings from this study underscore a significant correlation between organizational culture and employee performance. However, it's noteworthy that the research did not identify a substantial impact of talent management on employee performance. In terms of employee competence, it's evident that it exerts a considerable influence on employee performance. Nevertheless, it's important to mention that employee competence does not exhibit a moderating effect on the relationship between talent management, organizational culture, and employee performance at Perum Perhutani City "PB". In other words, competence is not a variable that strengthens or weakens the influence of talent management and organizational culture on employee performance

Organizational Culture, Internal Auditors, and Fraud Prevention with Internal Control and Good Corporate Governance as Intervening

Husnul Irfan Efendi — 2024-03-26

A survey conducted out by the Association of Certified Fraud Examiners (ACFE) Indonesia Chapter (2019) shows that the highest fraud cases in Indonesia are corruption. This type of research is explanatory research. The population in this study were all employees in the BLUD Puskesmas environment in Sumenep Regency. The sample selection used the Purposive Sampling method, totaling 210 respondents. The research results show that Organizational Culture has no effect on Fraud Prevention. The role of Internal Auditors influences Fraud Prevention. Organizational culture influences the effectiveness of internal control. The role of Internal Auditors influences the Effectiveness of Internal Control. Organizational culture influences the implementation of Good Corporate Governance. The role of Internal Auditors influences the Implementation of Good Corporate Governance. The effectiveness of Internal Control influences Fraud Prevention. Implementation of Good Corporate Governance influences Fraud Prevention. Organizational culture influences fraud prevention through the effectiveness of internal control. The role of Internal Auditors influences Fraud Prevention through the Effectiveness of Internal Control. Organizational culture influences fraud prevention through the implementation of good corporate governance. The role of Internal Auditors influences Fraud Prevention through the Implementation of Good Corporate Governance.