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THE SYSTEMATIC REVIEW OF EFFECTIVE PERFORMANCE MANAGEMENT SYSTEMS IN ORGANIZATIONS 对组织中有效的绩效管理体系的系统评审
Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.04
Dickson Mdhlalose
This study aims to determine the impact of Performance Management Systems (PMS) on employee and organizational performance. The researcher utilized exploratory research in the study because the investigation tries to identify known/unknown factors and evaluate established hypotheses. Data was gathered through secondary research methods. Online research was conducted. Secondary information was collected using many online search tools and specialized journals, textbooks, articles in scientific journals, and online sources related to the topic. Establishing an efficient PMS is a difficult task for organizations. There are a variety of PMS tools that exist. The 360-feedback approach is the most suited appraisal method for executing the PMS for employees in an organization. PMS enhances employee performance employees' performance fairly since connections between performance reviews and improved productivity do not hold. Managers' engagement, senior management involvement, and performance feedback are key indicators of PMS's efficacy. The relevance of this research contributes to the current body of knowledge about performance management systems. Organizations would find this study's conclusions valuable and intriguing. Organizations will comprehend the influence of a successful PMS on employee and organizational performance and, as a result, devise effective countermeasures or capitalize on the advantages. This study will bring about novel knowledge of PMS and further provide future research leads. Because of its reliance on secondary sources, this investigation could only include published academic papers that existed when the study was done.
本研究旨在确定绩效管理系统(PMS)对员工和组织绩效的影响。研究人员在研究中使用探索性研究,因为调查试图识别已知/未知因素并评估已建立的假设。通过二次研究方法收集数据。进行了在线调查。次要信息是通过许多在线搜索工具和专业期刊、教科书、科学期刊上的文章以及与该主题相关的在线资源收集的。建立有效的PMS对组织来说是一项艰巨的任务。有各种各样的PMS工具存在。360-反馈方法是最适合于组织中对员工执行PMS的评估方法。PMS公平地提高了员工的绩效,因为绩效评估与提高生产率之间的联系并不成立。管理者的敬业度、高层管理者的参与度和绩效反馈是PMS有效性的关键指标。这项研究的相关性有助于目前关于绩效管理系统的知识体系。组织会发现这项研究的结论是有价值的和有趣的。组织将理解成功的PMS对员工和组织绩效的影响,因此,制定有效的对策或利用优势。本研究将为经前症候群的研究带来新的认识,并为今后的研究提供线索。由于它依赖于二手资料,这项调查只能包括研究完成时存在的已发表的学术论文。
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引用次数: 0
THE ROLE OF LOCUS OF CONTROL IN CONSUMER CREDIT DEBT BEHAVIOR DURING THE PANDEMIC COVID-19 BY USING RELIGIOSITY AS A MODERATING VARIABLE 以宗教信仰为调节变量的新冠肺炎大流行期间控制源在消费者信贷债务行为中的作用
Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.15
Moch Nurhidayat, H. Kusuma, S. M. Hanafi
This study aims to empirically analyze the influence of locus of control variables on debtor behavior. In addition, this study also includes religiosity as a moderating variable to influence locus of control on the debtor behavior of consumption credit debtors during the Covid-19 pandemic. This research is quantitative, namely by conducting direct research on 155 respondent, objects to be analyzed using the statistical tool STATA version 14. The source of data in this study is primary data, namely, through surveys of respondents to obtain information in the form of respondents' opinions about debt management behavior during the pandemic Covid-19, the object of this research is Muslim respondents who have debt financial institutions, both Islamic/conventional and non-banking banks. The results showed that locus of control moderated by religiosity had a negative and significant effect on debt behavior so that the higher the locus of control moderated by religiosity, the lower the intensity of debt during the Covid-19 pandemic, religiosity had a positive and significant effect on debt repayment behavior where individuals who experience an increase in the locus of control moderated by religiosity will increasingly understand and carry out religious orders, namely to immediately pay off debts so that they do not become a burden in their lives. These findings indicate that the concept of locus of control can be used as an individual psychological factor to determine attitudes in making decisions on debt behavior, where individuals who have an increased locus of control are moderated by high religiosity, and these individuals have good self-control in managing debt.
本研究旨在实证分析控制源变量对债务人行为的影响。此外,本研究还将宗教信仰作为调节变量影响2019冠状病毒病大流行期间消费信贷债务人行为的控制点。本研究是定量的,即通过对155名受访者进行直接研究,使用统计工具STATA version 14分析对象。本研究的数据来源为原始数据,即通过对受访者的调查,以受访者对Covid-19大流行期间债务管理行为的意见的形式获取信息,本研究的对象是拥有债务金融机构的穆斯林受访者,包括伊斯兰/传统银行和非银行银行。结果表明,宗教信仰调节的控制点对债务行为具有显著的负向影响,即宗教信仰调节的控制点越高,债务强度越低,宗教信仰对债务偿还行为具有显著的正向影响,宗教信仰调节的控制点增加的个体对宗教秩序的理解和执行程度越高;也就是说,立即还清债务,这样他们就不会成为生活中的负担。研究结果表明,控制点的概念可以作为一个个体的心理因素来决定债务行为决策的态度,其中控制点增加的个体受到高宗教信仰的调节,这些个体在管理债务方面具有良好的自我控制能力。
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引用次数: 0
THE EFFECTS OF FOREIGN DIRECT INVESTMENT AND PROFITABILITY ON THE STOCK RETURNS 外商直接投资和盈利能力对股票收益的影响
Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.11
Vierkury Metyopandi, U. Salim, S. Aisjah
This research aimed to identify how to examine and analyze the effects of foreign direct investment and profitability on the stock returns in manufacturing companies registered on IDX during 2016 – 2018. The total population was 91 companies registered and filtered into 32 registered companies according to the sample criteria and analyzed through Eviews 10 software. The research result referred that the foreign direct investment received by multinational companies could not yet affect stock return directly. Also, foreign direct investment was not able to influence the return on asset (ROA), but it was able to affect the return on equity (ROE). Further, ROA was not able to affect the increase of stock returns, while ROE was able to affect the rise of stock returns. Another research finding showed that ROE was the only one that could be a mediation variable in the relationship between foreign direct investment affecting stock returns. At the same time, ROA could not be a mediation variable. For the next studies, the researchers suggested exploring the other financial performance variables suited to foreign direct investment to affect the stock returns. In practice implication from this research, the investors must see how strong the capital owned by a company that accepts foreign direct investment and the relation, how the capital they receive can improve or maintain the company's financial performance within a certain period of time.
本研究旨在确定如何检验和分析2016年至2018年期间外国直接投资和盈利能力对在IDX上注册的制造业公司股票回报的影响。总人口为91家注册公司,根据样本标准筛选为32家注册公司并通过Eviews 10软件进行分析。研究结果表明,跨国公司获得的外国直接投资还不能直接影响股票收益。此外,外国直接投资不能够影响资产回报率,但能够影响股本回报率。此外,ROA不能够影响股票收益的增加,而ROE能够影响股票回报的增加。另一项研究发现,ROE是唯一一个可以成为外国直接投资影响股票回报关系的中介变量。同时,ROA不能成为一个中介变量。在接下来的研究中,研究人员建议探索适合外国直接投资的其他财务绩效变量,以影响股票回报。从这项研究的实践意义来看,投资者必须看到接受外国直接投资的公司所拥有的资本有多强及其关系,他们所获得的资本如何在一定时间内改善或维持公司的财务业绩。
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引用次数: 0
EXAMINING THE MEDIATING ROLE OF DIGITAL CULTURE ON DIGITAL TALENT IN THE TELECOMMUNICATION SECTOR 研究电信行业数字文化对数字人才的中介作用
Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.13
Nurul Khaira, Y. Triyonggo, A. Sukmawati
The digital era is an era that cannot be avoided anymore. This era is characterized by the development of technology and the rapid flow of information. This digital transformation means that employees must have digital skills to adapt to the times. PT Telkom Indonesia Tbk (Telkom), the largest telkom company in Indonesia, also faces challenges in preparing digital talent that suits the company's needs in the future. One of these challenges is the existence of a talent war that results in each company having to be able to compete. The purpose of this study is to identify the characteristics of digital talent and analyze the influence of HR management, digital literacy, HR risk, digital leadership, and digital culture on PT Telkom Indonesia's digital talent. This study uses primary data obtained from 140 respondents of PT Telkom Indonesia employees from 14 work locations of digital talent employees. The method used in this research is Structural Equation Modeling - Partial Least Square (SEM-PLS) analysis. The results of this study indicate that HR management, digital literacy, HR risk, digital leadership, and digital culture affect digital talent. Then, digital culture can mediate HR management, digital literacy, HR risk on digital talent. Meanwhile, digital culture does not successfully mediate digital leadership. The managerial implication of this research is that companies are expected to know the factors that form digital talent so that companies can prepare the right methods in managing digital talent.
数字时代是一个无法避免的时代。这个时代的特点是技术的发展和信息的快速流动。这种数字化转型意味着员工必须具备适应时代的数字化技能。印尼最大的电信公司PT Telkom Indonesia Tbk(Telkom)在培养适合公司未来需求的数字人才方面也面临挑战。其中一个挑战是人才大战的存在,这导致每家公司都必须能够竞争。本研究的目的是确定数字人才的特征,并分析人力资源管理、数字素养、人力资源风险、数字领导力和数字文化对PT Telkom Indonesia数字人才的影响。本研究使用了来自14个数字人才员工工作地点的140名PT Telkom Indonesia员工受访者的主要数据。本研究采用的方法是结构方程建模-偏最小二乘(SEM-PLS)分析。研究结果表明,人力资源管理、数字素养、人力资源风险、数字领导力和数字文化对数字人才有影响。然后,数字文化可以中介数字人才的人力资源管理、数字素养和人力资源风险。同时,数字文化并不能成功地调解数字领导力。这项研究的管理含义是,希望公司了解形成数字人才的因素,以便公司能够为管理数字人才制定正确的方法。
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引用次数: 0
TRUST, SATISFACTION, AND LOYALTY OF ISLAMIC BANK CUSTOMERS: ROLE OF RELIGIOSITY 伊斯兰银行客户的信任、满意和忠诚:宗教信仰的作用
Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.17
E. Wijaya, A. Junaedi, Luciana Fransisca, Stefani Chandra, S. Suyono
As one of the largest Muslim countries in the world, Indonesia has an important role in building a Sharia economy. The initial effort that can be made is to strengthen Sharia-based financial services. Currently, several Sharia-based banks are operating in Indonesia. However, the presence of Islamic banking has not been optimal in attracting customers to conduct financial transactions through Islamic banks. One of which is not optimal banking in applying the principle of religiosity in financial transactions. This research aimed to analyze the effect of religiosity on the trust, satisfaction, and loyalty of Islamic bank customers. The research population was all customers of Islamic banks in Pekanbaru City. An accidental sampling technique was used to get the sample of 220 respondents. Data analysis was done using path analysis with the help of the AMOS SEM program. The study's results stated that religiosity has a significant effect on customer trust and loyalty but is not significant on customer satisfaction. Customer trust has a significant effect on customer satisfaction. Customer satisfaction has no significant effect on customer loyalty. Therefore, Islamic banking must introduce and offer Sharia-based financial products to build loyal customers banks. Banks should continue to uphold Islamic teachings in every development of banking products and services to increase the trust, satisfaction, and loyalty of Islamic bank customers. In addition, banks need to retain customers who are already loyal to banks, considering that banking loyalty cannot be formed in a short timeThis research indicates that customer trust and loyalty can be formed if Islamic banks appropriately apply the principles of religious teaching in accordance with Islamic Sharia.
作为世界上最大的穆斯林国家之一,印尼在建设伊斯兰经济方面发挥着重要作用。首先可以采取的措施是加强以伊斯兰教为基础的金融服务。目前,有几家伊斯兰教银行在印尼开展业务。然而,伊斯兰银行的存在在吸引客户通过伊斯兰银行进行金融交易方面并不是最理想的。其中之一是在金融交易中应用宗教信仰的原则并不是最理想的银行业务。本研究旨在分析宗教信仰对伊斯兰银行客户信任、满意度和忠诚度的影响。研究对象均为北干巴鲁市伊斯兰银行的客户。采用偶然抽样技术获得220名受访者的样本。在AMOS SEM程序的帮助下,采用路径分析方法进行数据分析。研究结果表明,宗教信仰对顾客信任和忠诚有显著影响,但对顾客满意度没有显著影响。顾客信任对顾客满意有显著的影响。顾客满意对顾客忠诚无显著影响。因此,伊斯兰银行必须引进和提供基于伊斯兰教的金融产品,以建立忠诚的客户银行。银行应继续在银行产品和服务的每一个发展中坚持伊斯兰教义,以增加伊斯兰银行客户的信任、满意度和忠诚度。此外,银行需要留住已经对银行忠诚的客户,因为银行忠诚度不可能在短时间内形成。这项研究表明,如果伊斯兰银行根据伊斯兰教法适当地应用宗教教义的原则,就可以形成客户的信任和忠诚。
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引用次数: 0
DEBT RATIO, RETURN ON ASSET, FIRM SIZE AND EARNINGS MANAGEMENT: AGE MODERATION 负债率、资产回报率、公司规模和盈余管理:年龄调节
Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.05
Y. Soesetio, S. Subagyo, Lulu Nurul Istanti, Fadia Zen
Earnings management still become a phenomenon both in Indonesia and abroad. Many cases of earnings management practices have occurred and the company's amount of leverage is one of the drivers of earnings management practices. This research aims to examine and describe the relationship between various debt policy, profitability, and company size on earning management moderated by firm age. The selected samples were 102 companies listed on the Indonesia Stock Exchange (IDX) in 2010-2018. The independent variables in this study include DER, bank debt, short-term debt and long-term debt, age, and company size. Earnings management as the dependent variable in this study uses the Modified Jones Model. The results of the regression equation analysis show that all debt policy proxies consistently have a negative and significant effect on earnings management. Furthermore, the company's experience as a proxy for firm age strengthens the relationship between debt policy and earnings management practices. More interestingly, specifically among the three debt policies, bank debt is the policy that is most able to represent the influence on earnings management practices. This indicates that the most effective monitoring of earnings management practices comes from banking institutions. Overall, the profit information shown in financial statements is the product of earnings management, so the level of quality of financial reports is deserving of close inspection and prudence when making decisions based simply on profit information.
无论是在印尼还是在国外,盈余管理仍然是一种现象。盈余管理实践的许多案例已经发生,公司的杠杆金额是盈余管理实践的驱动因素之一。本研究旨在检视和描述各种债务政策、盈利能力和公司规模对盈余管理的关系,这些关系受公司年龄的调节。所选样本为2010-2018年在印尼证券交易所(IDX)上市的102家公司。本研究的自变量包括DER、银行债务、短期债务和长期债务、年龄、公司规模。盈余管理作为本研究的因变量,采用修正的Jones模型。回归方程分析结果表明,所有债务政策代理对盈余管理均具有显著的负向影响。此外,公司的经验作为公司年龄的代理,加强了债务政策和盈余管理实践之间的关系。更有趣的是,具体而言,在三种债务政策中,银行债务是最能代表对盈余管理实践影响的政策。这表明,对盈余管理实践最有效的监控来自银行机构。总的来说,财务报表中显示的利润信息是盈余管理的产物,因此,仅根据利润信息进行决策时,财务报告的质量水平值得密切检查和谨慎。
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引用次数: 0
ONLINE SHOPPING MOTIVES OF MICRO, SMALL AND MEDIUM ENTERPRISES' PRODUCTS TOWARDS NEW NORMAL ERA 新常态下中小微企业产品的网购动机
Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.06
Popy Novita Pasaribu, Dewi Megawati, Agung Wibowo, Titing Suharti, Leny Muniroh
The study aimed to see the nexuses of motives on behavior intention online shopping of MSMEs products in Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek) areas with Price, Halal, and Food Product as moderator variables. The research was conducted using quantitative methods. The data analysis used in this research were validity and reliability tests for instrument tests. The assumption classical tests were the heteroscedasticity, multicollinearity, and multiple linear regression tests. Multiple linear regression tests were t-test, F test, and Moderated Regression Analysis (MRA), calculated using the SPSS 26 application. Results are Hedonic motivation, perceived usefulness, and external subjective norms gave a positive and significant effect on behavior intention online shopping. Price as the moderator variable on Hedonic motivation and perceived usefulness did not have a significant influence, similarly for the result of Halal as the moderator variable on the internal subjective norm and external subjective norm. The interaction with Price and Halal as moderators has a positive effect. Oppositely, Food Products as a moderator variable of the pandemic covid-19 possess a negative response. The contribution of the research can be used by e-commerce, specific sellers, and others where the level of halalness is still very much considered by consumers. The implication for the price is not an issue for online shopping of MSME products in moderating motives, while food product negatively moderates the pandemic covid 19 towards online shopping. Therefore, online food sellers should consider applying the health protocol if there is a new wave of pandemic toward a new normal era to anticipate a negative response.
该研究旨在观察雅加达、茂物、德波克、丹格朗和贝卡西(Jabodetabek)地区中小微企业产品网上购物行为意向动机的相关性,价格、清真和食品作为调节变量。这项研究采用了定量方法。本研究中使用的数据分析是仪器测试的有效性和可靠性测试。假设经典检验是异方差检验、多重共线性检验和多元线性回归检验。多元线性回归检验采用t检验、F检验和适度回归分析(MRA),使用SPSS 26应用程序进行计算。结果表明,Hedonic动机、感知有用性和外部主观规范对网上购物的行为意向产生了积极而显著的影响。价格作为调节变量对Hedonic动机和感知有用性没有显著影响,Halal作为调节变量的结果对内部主观规范和外部主观规范也没有显著影响。与Price和Halal作为主持人的互动产生了积极影响。相反,食品作为新冠肺炎大流行的调节变量具有负面反应。这项研究的贡献可以用于电子商务、特定卖家以及消费者仍然非常重视清真程度的其他人。价格的影响对于中小微企业产品的网上购物来说并不是一个调节动机的问题,而食品对网上购物的新冠肺炎大流行19起到了负面调节作用。因此,如果出现新一波疫情进入新常态,在线食品销售商应该考虑应用健康协议,以预测负面反应。
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引用次数: 0
ASSESSING THE EFFECT OF ONLINE LEARNING SERVICE QUALITY ON CUSTOMER RETENTION THROUGH CUSTOMER SATISFACTION AS MEDIATION VARIABLE IN THE CULINARY STUDY PROGRAM BACHELOR DEGREE DURING THE COVID-19 PANDEMIC 新冠肺炎大流行期间,以客户满意度为中介变量评估在线学习服务质量对客户留存的影响
Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.20
Fabiola Leoparjo, Eric Harianto, Riduan Mas'ud, G. Ilyas, Y. Hasanah
This quantitative study explores the relationship between online learning service quality, customer satisfaction, and customer retention in the Culinary Study Program during the Covid-19 pandemic. Using data from 217 students in a private university, specifically in Surabaya. The analysis employed in this study is Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the relationship between the research variables, including the measurement model (outer model) for validity and reliability testing, and the structural model (inner model) for hypothesis testing and mediation analysis. The research reveals a significant direct effect of online learning service quality on customer satisfaction. Higher levels of service quality positively impact customer satisfaction, aligning with previous research in e-learning contexts. Additionally, the study establishes a significant indirect effect of online learning service quality on customer retention through customer satisfaction as a mediation variable. Higher customer satisfaction levels lead to increased customer retention in the Culinary Study Program. These findings offer insights for educational institutions to enhance service quality and customer satisfaction, focusing on dimensions such as content, system functionality, and interaction quality. Implementing strategies to prioritize student satisfaction can improve online learning effectiveness during challenging times like the Covid-19 pandemic. Overall, this study contributes to the knowledge of online learning service quality, customer satisfaction, and customer retention, emphasizing the importance of high-quality online learning experiences for student satisfaction and retention in the Culinary Study Program during the Covid-19 pandemic.
这项定量研究探讨了新冠肺炎大流行期间烹饪研究项目中在线学习服务质量、客户满意度和客户留存率之间的关系。使用217名私立大学学生的数据,特别是在泗水。本研究采用偏最小二乘结构方程建模(PLS-SEM)来检验研究变量之间的关系,包括用于有效性和可靠性测试的测量模型(外部模型),以及用于假设测试和中介分析的结构模型(内部模型)。研究表明,在线学习服务质量对客户满意度有显著的直接影响。更高水平的服务质量会对客户满意度产生积极影响,这与之前在电子学习环境中的研究一致。此外,该研究通过将客户满意度作为中介变量,建立了在线学习服务质量对客户忠诚度的显著间接影响。更高的客户满意度可以提高烹饪学习项目的客户忠诚度。这些发现为教育机构提高服务质量和客户满意度提供了见解,重点关注内容、系统功能和交互质量等维度。在新冠肺炎大流行等充满挑战的时期,实施优先考虑学生满意度的策略可以提高在线学习的有效性。总体而言,本研究有助于了解在线学习服务质量、客户满意度和客户保留率,强调了新冠肺炎大流行期间,高质量在线学习体验对学生满意度和保留率的重要性。
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引用次数: 0
FOSTERING EMPLOYEE COMMITMENT IN PHARMACEUTICAL COMPANY THROUGH GREEN HUMAN RESOURCES MANAGEMENT 通过绿色人力资源管理培养制药企业员工的敬业精神
Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.07
R. Anindita, Siti Nur Rapiah
Currently, companies are faced with competition not only to get the best talent but to retain competent employees in the company, especially in the Pharmaceutical Industry, which in a pandemic situation still survives in the market. Companies need to create a strategy that can support increased employee commitment, and Employer Branding can be one of the strategies that can build a positive view so that it can influence employees to stay in the company. This research aims to analyze the effect of Employer Branding, Green Human Resources Management (GHRM), on Corporate Reputation and Employee Commitment among employees who understand GHRM with at least 1 year working period as a permanent employee in the Pharmaceutical Industry. This research was conducted on 238 respondents who met the research criteria, by distributing online questionnaires. The data processing method uses Structural Equation Modeling (SEM)-Partial Least Square (PLS). The research found that Employer branding has an influence on company reputation, but employer branding has no effect on employee commitment. Then, Green Human Resources Management (GHRM) has an influence on company reputation, company reputation has an influence on employee commitment, and green human resources management (GHRM) has a role that can affect employee commitment. This condition requires an active role of leaders in dealing with talent war condition in talent market by finding effective ways to retain competent employees in the company by fostering a sense of commitment in employees. Leaders in the company need to create better plans which support increased employee commitment, one of the plans is optimizing employee involvement through the application of green human resources management (GHRM). In this condition, leaders must play an active role to increase employee’s commitment, such as clarifying the goals that the company wants to achieve, involving employees in every decision or policy making in the team, and increasing employees' emotional feelings towards the company by paying attention to employee comfort at work and in the work environment.
目前,公司面临的竞争不仅是为了获得最优秀的人才,而且是为了留住公司中有能力的员工,尤其是制药行业,在疫情期间,制药行业仍然在市场上生存。公司需要制定一项能够支持员工增加承诺的战略,而雇主品牌可以是建立积极观点的战略之一,从而影响员工留在公司。本研究旨在分析雇主品牌、绿色人力资源管理(GHRM)对了解GHRM并在制药行业长期工作至少一年的员工的企业声誉和员工承诺的影响。这项研究是通过发放在线问卷对238名符合研究标准的受访者进行的。数据处理方法采用结构方程建模(SEM)-偏最小二乘法(PLS)。研究发现,雇主品牌对公司声誉有影响,但雇主品牌对员工承诺没有影响。然后,绿色人力资源管理(GHRM)对公司声誉有影响,公司声誉对员工承诺有影响,绿色人力资本管理(GHRM:Green Human Resources Management)对员工承诺也有影响。这种情况要求领导者在应对人才市场的人才战争条件时发挥积极作用,通过培养员工的承诺感,找到有效的方法在公司留住有能力的员工。公司的领导者需要制定更好的计划来支持提高员工的承诺,其中一项计划是通过应用绿色人力资源管理(GHRM)来优化员工的参与度。在这种情况下,领导者必须发挥积极作用,增加员工的承诺,例如明确公司想要实现的目标,让员工参与团队的每一个决策或政策制定,以及通过关注员工在工作和工作环境中的舒适度来增加员工对公司的情感。
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引用次数: 0
VALUE CHAINS AND ILLICIT FINANCIAL FLOWS FROM TRADE MISINVOICING: INDONESIA-SINGAPORE 价值链和贸易虚开发票带来的非法资金流动:印尼-新加坡
Pub Date : 2023-06-01 DOI: 10.21776/ub.jam.2023.021.02.16
M. Rusydi, G. Irianto, M. Achsin
This study aimed to analyze the potential for illicit financial flows with the practice of misinvoicing the impact of differences in recording the value of exports and imports of Indonesia and Singapore, as well as calculating the potential loss of state revenue from the tax sector of the trade balance disparity in Indonesia and Singapore. This research is a type of quantitative research. The data source is secondary data collected from the Indonesia-Singapore trade balance in 2016-2020 with a sample of 20 leading Indonesian export commodities to Singapore. Data analysis focuses on estimating the size of illicit financial flows and the potential loss of state revenue. The trade misinvoicing scenario is under-invoicing exports and over-invoicing exports. Meanwhile, the focus is on under-invoicing exports for calculating the potential lost state revenue. This study has found that from the 20 commodities traded between Indonesia and Singapore, there was a difference between over-invoicing and under-invoicing of US$.830 million, which means that illicit financial flows from Indonesia to Singapore have reached US$830 million from trade misinvoicing practices from Indonesia—2016 to 2020. Meanwhile, the potential loss of state revenue from the tax sector due to under-invoicing exports in the 5 (year) 2016-2020 period is around US$563 million. This potential loss results from Income Shifting by exporting companies to Singapore.
本研究旨在分析印度尼西亚和新加坡在记录进出口价值方面的差异所产生的错误发票影响的非法资金流动的可能性,以及计算印度尼西亚和新加坡贸易平衡差异的税收部门的国家收入的潜在损失。本研究是一种定量研究。数据来源是从2016-2020年印尼-新加坡贸易平衡中收集的二手数据,样本为印尼对新加坡出口的20种主要商品。数据分析的重点是估计非法资金流动的规模和国家收入的潜在损失。贸易错开发票的情况是少开出口发票和多开出口发票。与此同时,重点是低估出口,以计算潜在的国家收入损失。本研究发现,从印尼和新加坡之间交易的20种商品中,存在美元的高发票和低发票之间的差异。8.30亿美元,这意味着2016年至2020年,由于印尼的贸易虚假发票行为,从印尼流入新加坡的非法资金已达到8.3亿美元。与此同时,2016-2020年期间,由于低开出口发票,税收部门的潜在收入损失约为5.63亿美元。这种潜在损失是由于出口公司向新加坡转移收入造成的。
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