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The Effect of Implementing Work Ethics and Islamic Leadership on Employee Performance 实施工作伦理和伊斯兰领导对员工绩效的影响
Pub Date : 2023-12-28 DOI: 10.31098/ijeass.v3i2.1610
Rini Lestari, Dimas Nurjaya, Innez Assyffa Andien Wahyuningtyas
The performance of employees in a company is a parameter of success in realizing the vision and mission to achieve the goals of a company. Poor employee performance stems from a lack of implementation of work ethics and leadership. For a Muslim, work ethics and Islamic leadership are matters relating to the actions, attitudes, and attributes that a person performs and considers work as worship for Allah SWT and it is based on the Al-Quran and Hadith to get grace and a better quality of life. The purpose of this study was to determine the influence of the application of Islamic work ethics and Islamic leadership on the performance of employees at the Bandung Islamic University Foundation. The research method used in this study is a survey method with a quantitative approach. The data source used in this study is primary data. The sampling technique in this study is non-probability sampling with a convenience sampling technique. The results of this study state that the Application of Islamic Work Ethics and Islamic Leadership influences Employee Performance.
公司员工的绩效是衡量公司能否成功实现愿景和使命、实现目标的参数。员工表现不佳的原因在于缺乏职业道德和领导力。对于穆斯林来说,工作道德和伊斯兰领导力是与一个人的行为、态度和特质有关的问题,他们将工作视为对真主的崇拜,并以古兰经和圣训为基础,以获得恩典和更好的生活质量。本研究的目的是确定伊斯兰工作伦理和伊斯兰领导力的应用对万隆伊斯兰大学基金会员工绩效的影响。本研究采用的研究方法是定量调查法。本研究使用的数据来源是原始数据。本研究采用的抽样技术是非概率抽样和便利抽样技术。研究结果表明,伊斯兰工作伦理和伊斯兰领导力的应用会影响员工的绩效。
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引用次数: 0
Environmental, Social, and Governance (ESG) Performance Evaluation to Reduce Potential Greenwashing Based on Sustainable Fitch Index 基于可持续惠誉指数的环境、社会和治理 (ESG) 绩效评估,以减少潜在的 "洗绿 "行为
Pub Date : 2023-12-28 DOI: 10.31098/ijeass.v3i2.1773
Juniati Gunawan, Irene Gunawan, Ying Chieh Liu
Increasing company awareness of environment, social, and governance (ESG) issues is getting more important in relation to financial performances. Investors and other stakeholders require ESG-related information to help them making decisions, in particular investment decisions. This study employed the Sustainable Fitch index to assess the ESG performance, by examining Company G as a case study as this company is considered the first company in Indonesia which went through Sustainable Fitch index evaluation. Sustainable Fitch index was chosen as this index is considered the most related ESG index for companies who would like to publish sustainability bonds and it has a unique methodology.  The findings suggest that any companies conducting a Sustainable Fitch ESG assessment should calculate scope 3 emissions and clarify the emission reduction target timeline, including target verification with respect to the United Nations' Science-Based Target (SBT) or net zero targets. These measurements are considered as part of environmental accounting, an emerging accounting issues, related to sustainability. Besides, social performances are also crucial, and one of them is improving the number of women in management positions at all levels.
公司对环境、社会和治理(ESG)问题的认识日益提高,这对财务业绩也越来越重要。投资者和其他利益相关者需要 ESG 相关信息来帮助他们做出决策,尤其是投资决策。本研究采用可持续惠誉指数评估环境、社会和治理绩效,以 G 公司为案例进行研究,因为该公司被认为是印度尼西亚首家通过可持续惠誉指数评估的公司。之所以选择可持续惠誉指数,是因为该指数被认为是与希望发布可持续发展债券的公司最相关的环境、社会和公司治理指数,而且它有一套独特的方法。 研究结果表明,任何进行可持续惠誉 ESG 评估的公司都应计算范围 3 排放量,并明确减排目标时间表,包括与联合国科学目标(SBT)或净零目标相关的目标验证。这些测量被视为环境会计的一部分,是与可持续发展相关的新兴会计问题。此外,社会绩效也至关重要,其中之一就是增加各级管理职位中的女性人数。
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引用次数: 0
The Effect of Eco-Friendly Packaging on Purchase Intention with Consumer Perception as an Intervening Variable 以消费者认知为干预变量,环保包装对购买意向的影响
Pub Date : 2023-12-28 DOI: 10.31098/ijeass.v3i2.1818
Megia Esvandiari
The increasing use of plastic water bottles has exacerbated the global plastic waste crisis. Eco-friendly packaging is the concept of reducing and recycling plastic packaging waste. AQUA carried out this concept with Danone, who launched the AQUA Life product. This study aimed to determine the direct and indirect effects of eco-friendly packaging on the purchase intention of AQUA Life products through consumer perception and to analyze descriptively how eco-friendly packaging, consumer perception, and purchase intention of AQUA Life products. The analysis technique in this study uses Path Analysis to determine the role of consumer perception in mediating eco-friendly packaging on the purchase intention of AQUA Life products. The results showed that descriptive analysis for eco-friendly packaging, consumer perception, and purchase intention for AQUA Life products received good responses. ]And it was found that the magnitude of the indirect effect of eco-friendly packaging on purchase intention was more significant than the direct effect. This means that consumer perception as an intervening variable significantly influences eco-friendly packaging on purchase intention. The research results are expected to help the company add other features, such as the reuse idea for consumers, and reconsider product selling prices. To directly increase purchase intention, the company should pay attention to factors that influence consumer purchasing intentions, such as increasing the popularity of products.
越来越多地使用塑料水瓶加剧了全球塑料垃圾危机。环保包装是减少和回收塑料包装废弃物的概念。AQUA 与达能公司合作,推出了 AQUA Life 产品,从而贯彻了这一理念。本研究旨在通过消费者感知确定环保包装对 AQUA Life 产品购买意向的直接和间接影响,并对环保包装、消费者感知和 AQUA Life 产品购买意向进行描述性分析。本研究采用路径分析法来确定消费者感知在环保包装对 AQUA Life 产品购买意向的中介作用。结果显示,对环保包装、消费者感知和 AQUA Life 产品购买意向的描述性分析得到了很好的回应。结果发现,环保包装对购买意向的间接影响比直接影响更显著。这说明,消费者感知作为一个干预变量,对环保包装对购买意向的影响非常明显。研究结果有望帮助公司增加其他功能,如为消费者提供重复使用的理念,并重新考虑产品售价。要直接提高购买意向,企业应关注影响消费者购买意向的因素,如提高产品的知名度。
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引用次数: 0
Potential Benefits of Crowd-Collaborative Farming in Sustaining Small Scale Dairy Farming Business Performance 众包协作式农业对维持小型奶牛场经营业绩的潜在益处
Pub Date : 2023-12-28 DOI: 10.31098/ijeass.v3i2.1972
Mokoena Oratilwe Penwell, Ntuli Thembelihle Sam, Ramarumo Tshepo, Seeletse Solly Matshonisa
The importance of small scale agricultural sustainability is gradually declining in low and middle income economies due to the assortment of changes in agriculture and the environment. Moreover, the high withdrawal of small scale farmers from the market disrupts the direct relationships between producers and consumers, and also puts at risk food security, primarily on the local and regional scale. This paper focuses on optimizing farming activities of the small scale dairy farmers (SSDFs) through crowdsourcing and synergy (CSS) platforms. The methodology for this paper is anchored on the construction of resolve using logic and rationality. This paper points that agricultural outputs are more valuable when delivered by teams because of positive synergies. Moreover, agricultural activities could be optimized through collaborative farming and community supported agriculture as CSS platforms known as crowd-collaborative farming (CCF). CCF could effect increased benefits due to suitability of the crafted member composition, yielding improved local market performance in many settings. Moreover, research on CCF as a tool to develop efficient mechanisms for revenue distribution among the collaborators is necessary. The study further recommends that SSDFs should be trained towards CCF to enhance their production output, especially those experiencing high failures and less returns due to debt erosion. SSDFs they should keep in sync with the consumers.
在中低收入经济体中,由于农业和环境的各种变化,小规模农业可持续性的重要性正在逐步下降。此外,小规模农户大量退出市场扰乱了生产者和消费者之间的直接关系,也危及了粮食安全,主要是地方和区域范围的粮食安全。本文的重点是通过众包与协同(CSS)平台优化小规模奶农(SSDFs)的养殖活动。本文的方法论立足于利用逻辑和理性构建决心。本文指出,由于积极的协同作用,由团队提供的农业产出更有价值。此外,农业活动可以通过协作耕作和社区支持农业这一 CSS 平台(即众筹-协作耕作(CCF))得到优化。CCF 可以通过精心设计的成员组成的适宜性提高效益,从而在许多情况下改善当地市场的表现。此外,有必要对 CCF 进行研究,将其作为在合作者之间建立高效收入分配机制的工具。研究进一步建议,应向 SSDF 提供 CCF 方面的培训,以提高其生产产出,尤其是那些由于债务侵蚀而导致失败率高、回报率低的 SSDF。SSDF 应与消费者保持同步。
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引用次数: 0
Saving, Buying and Spending Patterns of Overseas Filipino Workers in the Ilocos Region 伊洛戈斯地区菲律宾海外劳工的储蓄、购买和消费模式
Pub Date : 2023-12-28 DOI: 10.31098/ijeass.v3i2.1619
Eric S Parilla, M. E. Abadilla
This research study discusses the saving, buying and spending patterns of Overseas Filipino Workers. It used quantitative research design and has 772 OFW-respondents coming from all parts of the country. The sampling design was convenience-snowball non-probability sampling design. Findings suggest that most of the respondents were female, college graduate, have 1-2 dependents and are currently working in Hong Kong. As to buying and spending preferences of OFWs, they intend to plan ahead of time what they are buying. They are responsible spenders since they know how hard it is to earn money abroad. Food, remittance and health and wellness are the major expenses of OFWS. Many OFWs also allot portion of their income to savings. One of the limitations of this study is that this research paper only considered one point in time.
本研究探讨了菲律宾海外劳工的储蓄、购买和消费模式。研究采用定量研究设计,共有来自全国各地的 772 名海外菲律宾工人作为受访者。抽样设计为方便-雪球非概率抽样设计。研究结果表明,大多数受访者为女性,大学毕业,有 1-2 名受抚养人,目前在香港工作。关于海外菲律宾人的购买和消费偏好,他们打算提前计划好要购买的东西。他们是负责任的消费 者,因为他们知道在国外挣钱有多难。食品、汇款和保健是海外菲律宾工人的主要支出。许多海外菲律宾工人还将收入的一部分用于储蓄。本研究的局限性之一是本研究报告只考虑了一个时间点。
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引用次数: 0
Quality Control Management Practices in a Semiconductor Company in Laguna, Philippines and its Impact on Customer Satisfaction 菲律宾拉古纳一家半导体公司的质量控制管理实践及其对客户满意度的影响
Pub Date : 2023-12-28 DOI: 10.31098/ijeass.v3i2.1976
Jesus Briones, Racquel G Rivera, Flormando P. Baldovino, Amrie Firmansyah
Quality control management practices (QCMP) are a driving force in augmenting organizational quality performance. This study determined the QCMP of a semiconductor company in Laguna, Philippines and assessed its perceived impact on customer satisfaction. A researcher-made survey instrument was validated and pilot-tested, establishing a Cronbach Alpha of 0.892. The surveyed respondents are 150 employees of the subject-semiconductor company who consented to participate in the study. The collected data were analyzed utilizing frequency, percentage, weighted mean, and ANOVA. The study found that employees were aware of the implementation of company-wide QCMP, and they likewise perceived that the quality system was appropriately set in place. The study proved that the company's dedication to continuous improvement and employee engagement leading to customer satisfaction is evident. Moreover, the study also proved that profile indicators employed in the study are not varying factors for the company's QCMP implementation. To continue reaping the highest implementation, it is recommended that the company sustain the commitment to maintain its QCMP through continuous training, employee feedback, exploring opportunities, better customer relations, and enhancing cross-functional processes.
质量控制管理实践(QCMP)是提高组织质量绩效的推动力。本研究确定了菲律宾拉古纳一家半导体公司的 QCMP,并评估了其对客户满意度的影响。研究人员自制的调查工具经过验证和试点测试,其 Cronbach Alpha 值为 0.892。调查对象是该半导体公司的 150 名员工,他们都同意参与这项研究。收集到的数据利用频率、百分比、加权平均值和方差分析进行了分析。研究发现,员工了解全公司范围内 QCMP 的实施情况,同样他们也认为质量体系的建立是适当的。研究证明,公司致力于持续改进和员工参与,从而使客户满意。此外,研究还证明,研究中采用的概况指标并不是公司实施 QCMP 的不同因素。为了继续获得最高的实施效果,建议该公司通过持续培训、员工反馈、发掘机会、改善客户关系和加强跨职能流程来保持对 QCMP 的承诺。
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引用次数: 0
Value Co-creation of Food Bank and Stakeholder to Achieve Sustainable NGOs 粮食银行与利益相关方价值共创,实现可持续发展的非政府组织
Pub Date : 2023-12-28 DOI: 10.31098/ijeass.v3i2.1793
Yasmin Shofiyyah, Santi Novani
Food banks appear to be a socially desirable solution to better utilizing food waste from the standpoint of waste reduction since it provides a “win-win” solution. Despite having a valuable mission, sadly, food bank faces several barriers due to their reliance on donations. As a result, collaboration is becoming a desirable step for food banks to increase resources which lead to corporate sustainability. This paper employs a systematic literature review approach to analyze 26 “Food Bank and Stakeholder Partnerships” papers published in the Scopus database over the past five years. The findings indicate that most of research comes from US which have a sustain system of food bank. Numerous studies have examined the collaboration between food banks and different institutions, including healthcare, community, retail, academic, self-organizing, and multi-stakeholder entities which each collaboration gain a uniqueness objective of partnership. This paper discussed the existing of stakeholders and food bank partnership with Four-Co-phase Models of Value Co-creation Process to better understand the phases and traits of partnerships. Communication become an important point on build a sustain partnership. Based on the findings, the topic of communication is widely addressed in articles on collaborative efforts, necessitating further research on trust within collaboration. Further research is needed to explore the sustainability of food banks in developing countries due to limited existing studies. In addition to external collaboration, internal collaboration within the food bank is also important for ensuring organizational harmony in the future.
从减少浪费的角度来看,食物银行似乎是更好地利用食物浪费的一种社会理想解决方案,因为它提供了一种 "双赢 "的解决方案。尽管食物银行肩负着宝贵的使命,但遗憾的是,由于其对捐赠的依赖,食物银行面临着一些障碍。因此,合作正成为食物银行增加资源、实现企业可持续发展的一个可取步骤。本文采用系统的文献综述方法,分析了 Scopus 数据库在过去五年中发表的 26 篇 "食品银行与利益相关者合作关系 "论文。研究结果表明,大多数研究来自美国,而美国拥有一个持续的粮食银行体系。许多研究探讨了粮食银行与不同机构之间的合作,包括医疗保健、社区、零售、学术、自组织和多利益相关方实体,每种合作都有其独特的合作目标。本文通过价值共创过程的四个阶段模型,讨论了利益相关者与食物银行合作关系的现状,以更好地理解合作关系的阶段和特征。沟通是建立可持续伙伴关系的重要一环。根据研究结果,在有关合作努力的文章中广泛涉及了沟通这一主题,因此有必要对合作中的信任问题进行进一步研究。由于现有研究有限,需要进一步研究发展中国家粮食银行的可持续性。除了外部合作,粮食银行内部合作对于确保未来组织和谐也很重要。
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引用次数: 0
Strategic Implementation of OneStream Systems: Identifying and Prioritizing User-Centric Criteria OneStream 系统的战略实施:确定和优先考虑以用户为中心的标准
Pub Date : 2023-12-28 DOI: 10.31098/ijeass.v3i2.2014
Ery Restu Prabowo, U. Putro
This research explores the implementation of OneStream, a sophisticated software platform used in financial planning and reporting, within an organization. It emphasizes a thorough internal and external analysis to evaluate the organization's resources and capabilities, and to understand the external factors influencing the adoption of OneStream. The internal analysis identifies strengths such as technical expertise and a skilled workforce, and weaknesses including insufficient training and limitations in OneStream's utilization. The external analysis uncovers opportunities like market growth and strategic partnerships, alongside threats from competition and global economic uncertainties. Data collection involved in-depth interviews with six OneStream experts, followed by a detailed Analytic Hierarchies Process (AHP) for quantitative analysis. The findings reveal key factors influencing OneStream implementation, categorized under Security and Reliability, Accuracy and Data Integration, Efficiency and Performance, and Ease of Use. AHP results indicate a lower consensus in Security and Reliability than expected, with System Reliability and Availability emerging as critical. Accuracy and Data Integration show a moderate consensus, emphasizing the importance of Data Accuracy.  Based on these analyses, three strategic pathways for advancing OneStream usage are proposed: preserving the status quo, refining and enhancing OneStream, and integrating OneStream with other systems. The research concludes that integration is the most preferred solution, receiving the highest preference in the AHP analysis. This strategy involves not only technical adjustments but also organizational developments, particularly within the Capital Accounting Administration, to ensure effective integration and collaboration. This study provides valuable insights for organizations considering similar technology adoption, balancing the preservation of foundational principles with embracing technological innovations for sustainable growth and efficiency.
本研究探讨了 OneStream 这一用于财务规划和报告的先进软件平台在某组织内的实施情况。研究强调进行全面的内部和外部分析,以评估组织的资源和能力,并了解影响 OneStream 应用的外部因素。内部分析可发现优势,如专业技术知识和熟练的员工队伍,以及不足之处,包括培训不足和 OneStream 使用的局限性。外部分析揭示了市场增长和战略合作伙伴关系等机遇,以及来自竞争和全球经济不确定性的威胁。数据收集包括对六位 OneStream 专家的深入访谈,以及详细的层次分析法(AHP)定量分析。调查结果揭示了影响 OneStream 实施的关键因素,这些因素被归类为安全性和可靠性、准确性和数据整合、效率和性能以及易用性。AHP 结果表明,安全性和可靠性方面的共识低于预期,系统可靠性和可用性成为关键因素。准确性和数据整合显示出中等程度的共识,强调了数据准确性的重要性。 根据这些分析,提出了推进 OneStream 使用的三条战略途径:保持现状、完善和增强 OneStream 以及将 OneStream 与其他系统集成。研究得出结论,整合是最可取的解决方案,在 AHP 分析中获得最高优先级。这一战略不仅涉及技术调整,还涉及组织发展,特别是基本建设会计管理部门内部的发展,以确保有效的整合与协作。这项研究为考虑采用类似技术的组织提供了有价值的见解,在维护基本原则与拥抱 技术创新之间取得平衡,以实现可持续增长和提高效率。
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引用次数: 0
Type Passion, Family Life, Government Support: Explaining the Success of MSME Women Entrepreneurs 类型激情、家庭生活、政府支持:微中小企业女企业家成功的解释
Pub Date : 2023-07-27 DOI: 10.31098/ijeass.v3i1.1263
R. Ratnaningrum, Heni Susilowati, Titin Hargyatni, Dewi Widyaningsih, Ahmad Zaenuri
The Covid-19 pandemic is a hard time for entrepreneurs because economic activity will undoubtedly suffer. Women entrepreneurs, in particular, are more vulnerable to the pandemic's adverse effects on their businesses due to their dual role as entrepreneurs and housewives, which limits their movements more than men. This study investigates the impact of passion, family life, and government support on the success of  women entrepreneurs.  As a statistical analysis tool, the Partial Least Square Structural Equation Modeling method was employed. The findings show that passion and government support have a positive impact on the success of female entrepreneurs, whereas family life has no impact on it. The results are expected  taken into account by the government so that the programs and systems put in place to support the success of women entrepreneurs can be maintained and improved.    
Covid-19大流行对企业家来说是一段艰难的时期,因为经济活动无疑会受到影响。女性企业家尤其容易受到疫情对其业务的不利影响,因为她们既是企业家又是家庭主妇,这比男性更限制她们的行动。本研究探讨了激情、家庭生活和政府支持对女性企业家成功的影响。采用偏最小二乘结构方程建模方法作为统计分析工具。研究结果表明,激情和政府支持对女性企业家的成功有积极影响,而家庭生活对其没有影响。预计政府将考虑到这些结果,以便维持和改进为支持女企业家成功而实施的项目和制度。
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引用次数: 0
School Environment Impact on Entrepreneurial Intention Mediated By Financial Literacy and Entrepreneurial Characteristics 学校环境对财务素养和创业特征中介的创业意向影响
Pub Date : 2023-07-27 DOI: 10.31098/ijeass.v3i1.1554
Maya Syafriana Effendi, Fenus F Firdaus, Nastiti Edi Utami, Jayanti Apri Emarawati, Djoni Maison, Roosdiana Roosdiana
This latest research discusses the need for a better understanding of interest in entrepreneurship in vocational high school students. Financial literacy is knowledge needed by everyone (including vocational high school students) in everyday life. It consists of studying theory, mastering practical skills and developing financial thinking, all of which will make each of us financially successful. This study aims to analyze the importance of the school environment and understanding of financial literacy and entrepreneurial characteristics that mediate students' interest in entrepreneurship. The saturated sample in this study consisted of 41 class 11 vocational student respondents, with an age range of 16-18 years who participated in community service activities held by UPI YAI lecturers. Data collection was carried out using a questionnaire survey which was carried out at the end of the presentation of the material by the lecturers with 45 question indicators. Structural Equation Model with Partial Least Square is an analytical technique used in this study. Testing path analysis with a measurement model (outer model) is carried out to find out the correctness of the answers given to the questions, namely measurements of internal consistency, convergent validity and discriminative validity, then proceed with testing the structural model (Inner Model). The results of the study show that the school environment has a direct effect on financial literacy and this financial literacy has an effect on the entrepreneurial characteristics of students. Meanwhile, the school environment and financial literacy have no effect on students' interest in entrepreneurship. This study shows that school environment, financial literacy and business characteristics can be valuable indicators to increase and trigger students' interest in entrepreneurship. These results can be used to guide policy makers where to place more emphasis on financial education for vocational
这项最新的研究讨论了更好地理解职业高中学生创业兴趣的必要性。金融素养是每个人(包括职业高中学生)在日常生活中所需要的知识。它包括学习理论、掌握实践技能和发展财务思维,所有这些都将使我们每个人在财务上取得成功。本研究旨在分析学校环境的重要性以及对金融素养和创业特征的理解对学生创业兴趣的中介作用。本研究的饱和样本包括41名参加UPI YAI讲师举办的社区服务活动的11班学生,年龄在16-18岁之间。数据收集是通过问卷调查进行的,问卷调查是在讲师介绍材料结束时进行的,有45个问题指标。偏最小二乘结构方程模型是本研究中使用的一种分析方法。通过测量模型(外部模型)进行测试路径分析,找出问题答案的正确性,即测量内部一致性、收敛效度和判别效度,然后对结构模型(内部模型)进行测试。研究结果表明,学校环境对金融素养有直接影响,而这种金融素养对学生的创业特征有影响。同时,学校环境和金融素养对学生创业兴趣没有影响。本研究表明,学校环境、金融素养和商业特征可以成为提高和触发学生创业兴趣的有价值指标。这些结果可用于指导政策制定者在哪些方面更加重视职业金融教育
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引用次数: 1
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