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Work-Family Conflict and Family-Work Conflict as Mediating Variables in Workload and Social Support for Work Stress (The Case of Female Workers in Creative Indus-tries) 工作-家庭冲突和家庭-工作冲突作为工作量和社会支持对工作压力的中介变量(以创意产业女性员工为例)
Pub Date : 2022-12-05 DOI: 10.35384/jime.v14i1.289
Novita Lis Setiyawan, S. Rimadias
This study aims to analyze how workload and social support affect work stress with work-family conflict and family-work conflict as mediation variables. The samples used in the study were 225 female employ-ees working in the creative industries. Female employees in the creative sectors were given surveys in the form of Google forms as part of the study's data collection methodology. The data analysis method used in this research is Structural Equation Modelling (SEM) analysis and processed using AMOS 23 applications. The results of analysis using SEM showed that Work-family conflict mediates the relationship between workload and job stress. Family-work conflict mediates the relationship between workload and job stress. Work-family conflict does not mediate the relationship between supervisor support and job stress. Family-work conflict mediates the relationship between supervisor support and job stress. Work-family conflict mediates the relationship between family support and job stress. Family-work conflict mediates the rela-tionship between family support and job stress. Work-family support mediates the relationship between organizational support for reconciling and job stress and Family-work conflict mediates the relationship between organizational support for reconciling and job stress. The importance of more support provided by families and organizations for the management of work stress of female workers in the creative industry.
本研究以工作-家庭冲突和家庭-工作冲突为中介变量,分析工作负荷和社会支持对工作压力的影响。研究中使用的样本是225名在创意产业工作的女性员工。作为研究数据收集方法的一部分,研究人员以谷歌表格的形式对创意部门的女性员工进行了调查。本研究使用的数据分析方法是结构方程模型(SEM)分析,并使用AMOS 23应用程序进行处理。SEM分析结果显示,工作家庭冲突在工作量与工作压力之间起中介作用。家庭工作冲突在工作量和工作压力之间起中介作用。工作-家庭冲突不能调解主管支持与工作压力之间的关系。家庭工作冲突在主管支持与工作压力之间起中介作用。工作-家庭冲突在家庭支持与工作压力之间起中介作用。家庭-工作冲突在家庭支持与工作压力之间起中介作用。工作-家庭支持在组织调解支持与工作压力之间起中介作用,家庭-工作冲突在组织调解支持与工作压力之间起中介作用。家庭和组织为管理创意产业女工的工作压力提供更多支持的重要性。
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引用次数: 0
The Influence of Convenience, Expediency, and Trust on Consumers' Decisions in Using Digital Platforms as A Means of Paying Zakat, Infaq, and Alms 便利性、权宜之计和信任对消费者使用数字平台支付天课、教法和施舍的影响
Pub Date : 2022-12-05 DOI: 10.35384/jime.v14i1.291
Rizma Adinda, Alvien Nur Amalia
Advances in technology and information have made zakat, infaq, and alms managers innovate and collabo-rate with various digital platforms in Indonesia which aim to facilitate the distribution of zakat, infaq, and alms (ZIS). This research was conducted to find out and analyze the variables of convenience, expediency, and trust that influence consumers' decisions in using digital platforms to pay zakat, infaq, and alms. The sample used in this study was 155 respondents who were domiciled in the Jakarta, Bogor, Depok, Tange-rang, and Bekasi (Jabodetabek) regions. In the selection of samples, this study used purposive sampling techniques and data processing was carried out using the IBM Version 26.0 Statistical Package for the So-cial Sciens (SPSS) application. The results showed that all independent variables, namely convenience, expediency, and trust have an influence both partially and simultaneously on consumers' decisions to use digital platforms as a means of paying zakat, infaq, and alms. The easier it is to use, the benefits are felt, and consumer trust in digital platforms when paying for ZIS using digital platforms can increase consum-ers' decision to use digital platforms as a means of paying for ZIS.
技术和信息的进步使得印尼的天课、教法和布施管理者创新并与各种数字平台合作,旨在促进天课、教法和布施(ZIS)的分发。本研究旨在找出并分析影响消费者使用数字平台支付天课、补贴和施舍决策的方便性、权宜之计和信任变量。本研究中使用的样本是155名居住在雅加达、茂物、德波、丹格朗和勿加西(Jabodetabek)地区的受访者。在样本的选择上,本研究采用目的性抽样技术,数据处理使用IBM Version 26.0 Statistical Package for the so - social Sciens (SPSS)应用程序。结果表明,所有自变量,即便利性、权宜之计和信任,都对消费者使用数字平台作为支付天课、infaq和施舍的手段的决定产生部分和同时的影响。越容易使用,越能感受到好处,消费者在使用数字平台支付ZIS时对数字平台的信任可以增加消费者使用数字平台作为ZIS支付手段的决定。
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引用次数: 0
The Effect of Islamic Corporate Governance Disclosure in Financial Performance Me-diation on Islamic Social Reporting 财务绩效评估中伊斯兰公司治理披露对伊斯兰社会报告的影响
Pub Date : 2022-12-05 DOI: 10.35384/jime.v14i1.287
Ade Onny Siagian, Asep Muhammas Lutfi, Aris Ariyanto, H. Wijoyo
The social role of Islamic banks shows inconsistencies both at home and abroad; this is the basis for con-ducting this research to re-explain the Islamic Corporate Governance (ICG) and Islamic Social Reporting (ISR) relationship, models. This study aims to examine the indirect effect of ICG disclosure on ISR disclo-sure with financial performance as a mediating variable in Islamic Banking in Indonesia. This study uses secondary data with annual report data sources and financial statements on Islamic banking in Indonesia. They are testing this study using stepwise regression analysis with data for the annual reporting period of 2016 through 2019. The result that financial performance mediates the effect of disclosure of ICG on ISR; this shows that proper management of Islamic banks will produce high financial performance so that they can carry out their social roles well too. The contribution of this study is to develop a new model of the part of financial performance mediating the effect of ICG disclosure on ISR so that it is beneficial for the development of science.
伊斯兰银行的社会角色在国内外表现出不一致性;这是进行本研究以重新解释伊斯兰公司治理(ICG)和伊斯兰社会报告(ISR)关系模型的基础。本研究旨在考察印尼伊斯兰银行ICG披露对ISR披露的间接影响,并以财务绩效为中介变量。本研究使用的二手数据与年度报告数据来源和财务报表上的伊斯兰银行在印度尼西亚。他们正在使用逐步回归分析对2016年至2019年年度报告期间的数据进行测试。财务绩效中介ICG披露对ISR的影响;这表明,伊斯兰银行管理得当,将产生良好的财务业绩,从而也能很好地履行其社会角色。本研究的贡献在于建立了财务绩效部分中介ICG披露对ISR影响的新模型,从而有利于科学的发展。
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引用次数: 0
The Impact of Internal Audit, Internal Control and Whistleblowing System on Fraud Prevention in the Indonesia Banking Companies during the COVID-19 Pandemic 内部审计、内部控制和举报制度对2019冠状病毒病大流行期间印尼银行公司欺诈预防的影响
Pub Date : 2022-12-05 DOI: 10.35384/jime.v14i1.290
Kelvin Haryanto, Kenny Ardillah
This study aims to analyze the factors that influence fraud prevention, which consists of the role of internal audit, internal control and the sistem whistleblowing. The population of this study are employees who work as internal auditor in the Indonesia banking companies. The number of samples selected through con-venience sampling method are 100 employees of the three private bank in Jakarta domiciled base that rep-resent Indonesia’s banking industry. The hypothesis in this study was tested using multiple linear regres-sion. The results of the study indicate that internal audit, internal control and the whistleblowing system have a significant positive effect on fraud prevention. Meanwhile, internal audit and internal control are the most dominant variables that affect fraud prevention. This result proved that for the companies, the best practices of implementing internal audit, internal control, and the whistleblowing system in the banking industry will further increase the efforts of fraud prevention in anticipating fraud practices by company’s employees.
本研究旨在分析影响舞弊预防的因素,包括内部审计、内部控制和制度举报的作用。本研究的人群是在印尼银行公司担任内部审计师的员工。通过方便抽样法选取的样本数量为代表印尼银行业的三家私人银行在雅加达注册基地的100名员工。本研究的假设采用多元线性回归进行检验。研究结果表明,内部审计、内部控制和举报制度对欺诈预防具有显著的正向作用。同时,内部审计和内部控制是影响舞弊预防的最主要变量。这一结果证明,对于公司而言,银行业实施内部审计、内部控制和举报制度的最佳做法,将进一步加大对公司员工欺诈行为的防范力度。
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引用次数: 1
The Effect of Capital Structure on Company Value With Corporate Governance As A Moderating Variable 以公司治理为调节变量的资本结构对公司价值的影响
Pub Date : 2022-12-05 DOI: 10.35384/jime.v14i1.288
Oki Ragil Wardana, Tri Gunarsih
This study aimed to analyze the effect of capital structure on a company's value as a moderating variable and company size as a control variable. The population in this study was a company going public regis-tered with the perception index (CGPI) during 2010-2019. Hypothesis testing is performed using a multi-ple linear regression model moderated regression analysis (MRA). The independent variable in this study is the capital structure. Other variables in the study were moderation variables and company size as control variables. The capital structure is measured by the debt-equity ratio, which compares the company's debt and equity. This study uses a perception index (CGPI) rating published by The Indonesian Institute for (IICG). The size of the company is measured by the natural logarithm of the total assets. The results showed that the capital structure did not affect the value of the company. In contrast, the company's size has a positive and significant effect on the company's value. At the same time, corporate governance weak-ens the relationship of capital structure to the company's value but positively and significantly affects the company's value.
本研究旨在分析资本结构作为调节变量对公司价值的影响,公司规模作为控制变量对公司价值的影响。本研究的人群是2010-2019年期间注册感知指数(CGPI)的上市公司。假设检验采用多元线性回归模型缓和回归分析(MRA)进行。本研究的自变量为资本结构。研究中的其他变量是调节变量和公司规模作为控制变量。资本结构是通过债务-权益比率来衡量的,它比较了公司的债务和权益。这项研究使用了印尼研究所(IICG)发布的感知指数(CGPI)评级。公司的规模用总资产的自然对数来衡量。结果表明,资本结构对公司价值没有影响。相反,公司规模对公司价值有显著的正向影响。同时,公司治理弱化了资本结构与公司价值的关系,但对公司价值有显著的正向影响。
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引用次数: 0
Analysis of Factors Affecting the Timeliness of Financial Statement Submission 影响财务报表提交及时性的因素分析
Pub Date : 2022-11-23 DOI: 10.35384/jime.v13i2.282
Fira Alya Putri, Wiwi Idawati, Dwi Jaya Kirana
The purpose of this study to examine the effect of Profitability, Firm Size, Auditor’s Opinion, Reputation of Public Accounting Firm on Timeliness Reporting Financial Statement. In this study Logistic Regression is carried out with significance 5% on 39 sample of mining companies on the IDX during period 2017-2019. Profitability is measured by ROE, Firm Size is measured by ln asset total, Audit’s Opinion and Rep-utation of Public Accounting Firm are measured by dummy variable. This research showed that (1) Profita-bility has no significant effect on Timeliness Reporting Financial Statement, (2) Firm Size has no signifi-cant effect on Timeliness Reporting Financial Statement, (3) Auditor’s Opinion has significant effect on Timeliness Reporting Financial Statement and (4) Reputation of Public Accounting Firm has significant effect on Timeliness Reporting Financial Statement.
本研究旨在探讨盈利能力、事务所规模、审计师意见、会计师事务所声誉对财务报表及时性的影响。本研究对2017-2019年期间IDX上的39家矿业公司样本进行了显著性5%的Logistic回归。盈利能力以净资产收益率衡量,事务所规模以总资产衡量,审计意见和会计师事务所声誉采用虚拟变量衡量。本研究表明:(1)盈利能力对报告财务报表的及时性没有显著影响,(2)事务所规模对报告财务报表的及时性没有显著影响,(3)审计意见对报告财务报表的及时性有显著影响,(4)会计师事务所声誉对报告财务报表的及时性有显著影响。
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引用次数: 0
The Modelling of Stock Price Based on Dividend Policy, Intellectual Capital, Sales Growth, and Capital Structure 基于股利政策、智力资本、销售增长和资本结构的股票价格模型
Pub Date : 2022-11-23 DOI: 10.35384/jime.v13i2.284
Kenny Ardillah, I. Juana
This research was aimed to know the influences of dividend policy, intellectual capital, sales growth and capital structure on stock prices. The population in this study were all mining companies listed on the Indo-nesia Stock Exchange in 2015 – 2019. The number of research samples obtained was 38 companies with purposive sampling technique and the number of observations of research data obtained was 190. This study used the multiple linear regression method with a fixed effects approach model. The results show that dividend policy has no influence on stock prices, intellectual capital has no influence on stock prices, sales growth has no influence on stock prices, and capital structure has a negative and significant effect on stock prices. The results of this study can provide insight to the companies, so that it can more effectively manage its capital structure.
本研究旨在了解股利政策、智力资本、销售成长和资本结构对股价的影响。本研究中的人口都是2015 - 2019年在印度证券交易所上市的矿业公司。采用有目的抽样技术,获得的研究样本数量为38家,获得的研究数据观察点数量为190个。本研究采用多元线性回归方法,采用固定效应方法建立模型。结果表明,股利政策对股价没有影响,智力资本对股价没有影响,销售增长对股价没有影响,资本结构对股价有显著的负向影响。本研究的结果可以为企业提供启示,使其能够更有效地管理其资本结构。
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引用次数: 0
Effect Analysis of CAR, BOPO, NPL, ROA, and Total Assets on LDR at Bank DKI (Period of 2014 – 2018) DKI银行CAR、BOPO、NPL、ROA、总资产对LDR的影响分析(2014 - 2018年)
Pub Date : 2022-11-23 DOI: 10.35384/jime.v13i2.281
Yuda Adipraya Iskandar
Managing liquidity at a bank as an intermediary institution, is very important. Liquidity itself is considered as a reflection of the trust of customers or investors to bank. By knowing the factors that affect liquidity, banks are able to manage liquidity better. This study aims to analyze the variables that affect liquidity which is proxied by Loan to Deposit Ratio (LDR) at Bank DKI. The independent variables used are Capi-tal Adequacy Ratio (CAR), Operating Expenses on Operating Income (BOPO), Non Performing Loans (NPL), Return On Assets (ROA), and Total Assets. The data was obtained from secondary data from fi-nancial statements issued by Bank DKI in the period January 2014 to December 2018. The sampling tech-nique used purposive sampling. The hypothesis in this study is based on previous research and various oth-er supporting theories which are then analyzed using multiple linear regression analysis with Eviews 9. The results of this study indicate that CAR and NPL have a positive effect on LDR, Total Assets negative-ly affect LDR, ROA has no effect on LDR while BOPO cannot be used because of multicollinearity.
银行作为一个中介机构,管理流动性是非常重要的。流动性本身被认为是客户或投资者对银行信任的反映。通过了解影响流动性的因素,银行能够更好地管理流动性。本研究旨在分析影响DKI银行流动性的变量,以贷存比(LDR)为代表。使用的自变量是资本充足率(CAR),营业收入的营业费用(BOPO),不良贷款(NPL),资产收益率(ROA)和总资产。数据来自2014年1月至2018年12月期间DKI银行发布的财务报表的辅助数据。抽样技术采用目的性抽样。本研究中的假设是基于先前的研究和各种其他支持理论,然后使用Eviews 9进行多元线性回归分析。本研究结果表明,CAR和NPL对LDR有正向影响,总资产对LDR有负向影响,ROA对LDR没有影响,而BOPO由于多重共线性而不能使用。
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引用次数: 0
Mediation Role of Work Stress on the Effect of Work-Life Balance and Work Environ-ment on Employee Performance of XYZ Leasing Company 工作压力对工作生活平衡和工作环境对XYZ租赁公司员工绩效影响的中介作用
Pub Date : 2022-11-23 DOI: 10.35384/jime.v13i2.285
Tinjung Desy Nursanti, Monica Julianti
The purpose of this study was to determine the effect of work life balance and work environment on work stress and its impact on the performance of XYZ leasing company’s employees. The research method used in this research is associative research method which aims to find out the relationship between two or more variables. Data collection was carried out by distributing questionnaires to 124 respondents and analyzed using the path analysis method. The results of this study are the variable work life balance and work envi-ronment affect work stress and have an impact on the performance of employees of XYZ leasing company. The conclusion from the results of this study is the variable work life balance and work environment sig-nificantly and negatively affect work stress then significantly and positively affect performance. Some practical implications that might be useful for XYZ leasing company are as follows, the company needs to take a look at the ability of employees to balance work demands with personal activities that have become routine, hence the company needs to realize that the process of digitizing work is the answer to the issue of work life balance. Moreover, the company must also try to contribute or improve work support facilities so that the work environment becomes more comfortable, as well as providing more sufficient work equip-ment. With the various improvements made, it is hoped that employees can have punctuality in finishing off their work.
本研究的目的是确定工作生活平衡和工作环境对工作压力的影响及其对XYZ租赁公司员工绩效的影响。本研究使用的研究方法是关联研究方法,旨在找出两个或多个变量之间的关系。通过对124名调查对象发放问卷进行数据收集,并采用通径分析法进行分析。本研究的结果是:XYZ租赁公司员工的可变工作生活平衡和工作环境影响工作压力,并对工作绩效产生影响。研究结果表明,工作生活平衡和工作环境对工作压力有显著的负向影响,对绩效有显著的正向影响。一些可能对XYZ租赁公司有用的实际意义如下,公司需要看看员工平衡工作需求和个人活动的能力,因此公司需要意识到数字化工作的过程是工作与生活平衡问题的答案。此外,公司还必须努力贡献或改善工作支持设施,使工作环境变得更加舒适,以及提供更充足的工作设备。通过各种改进,希望员工能够准时完成工作。
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引用次数: 0
Analysis of The Influence of Global Branding on Purchase Intention Through Per-ceived Product Quality (Study on The Executive Men's Clothing Products) 通过感知产品质量分析品牌全球化对购买意愿的影响(以行政男装产品为例)
Pub Date : 2022-11-23 DOI: 10.35384/jime.v13i2.283
S. Fatimah, Wasi Bagasworo
Rapid global competition, ease of entry and exit of products from abroad to Indonesia, can be a threat to Indonesia. One of the strategies that company can do to compete with foreign products is by global brand-ing strategy. One of the Indonesian products that using this strategy is The Executive. The purpose of this research is to know the consumer's buying interest to the men’s product of The Executive through variable perceived product quality. This research is quantitative descriptive research. This research used survey method and questionnaire for data retrieval. The sample of this study are the prospective buyers of men’s product of The Executive who know the product but has never bought the product. Respondents were se-lected based on purposive sampling technique with 112 respondents and using Structural Equation Model-ing (SEM) as data analysis technique. Result of this research revealed that: 1. Global branding does not related to purchase intention 2. Global branding is positively related with perceived product quality 3. Per-ceived product quality is positively related with purchase intention.
快速的全球竞争,国外产品进出印尼的便利,可能对印尼构成威胁。企业可以采取的与国外产品竞争的策略之一是全球品牌战略。使用这种策略的印尼产品之一是the Executive。本研究的目的是了解消费者的购买兴趣,通过可变感知产品质量的执行的男性产品。本研究为定量描述性研究。本研究采用调查法和问卷法进行数据检索。本研究的样本是The Executive男士产品的潜在买家,他们知道该产品但从未购买过该产品。采用有目的抽样方法,采用结构方程模型(SEM)作为数据分析技术,选取112名调查对象。研究结果表明:1。全球品牌与购买意愿无关。全球品牌与感知产品质量呈正相关。感知产品质量与购买意愿正相关。
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引用次数: 0
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