This study aims to analyze the integration of digital marketing with corporate financial reporting, focusing on its impact on transparency, accountability, and the challenges associated with its implementation. The research adopts a qualitative approach through an extensive literature review, systematically examining scholarly articles, industry reports, and case studies from reputable sources. The analysis uses thematic coding to identify trends, challenges, and the implications of integrating digital marketing data into financial reporting. The findings reveal that digital marketing significantly enhances financial transparency and accountability by providing real-time data and facilitating dynamic stakeholder engagement. Platforms such as social media and corporate websites are pivotal in disseminating financial information and receiving real-time feedback, improving financial reports' accuracy. However, integrating digital marketing data poses challenges, including data security, regulatory compliance, and the need for new skills among financial professionals. Companies that effectively harness AI and big data analytics in their financial reporting demonstrate improved forecasting and decision-making capabilities. This integration offers transformative opportunities for businesses to enhance their financial reporting's accuracy and timeliness. Nevertheless, addressing the challenges of data integration and security, as well as bridging the skills gap, is crucial for realizing the full potential of digital marketing in financial reporting.
{"title":"Digital Marketing and the Presentation of Corporate Financial Statements: An Analysis of the Literature on Transformation and Impact","authors":"Yuliantini Yuliantini, E. Saribanon, Olfebri Olfebri, Aisyah Rahmawati, Ika Utami Yulihapsari","doi":"10.57178/atestasi.v7i2.912","DOIUrl":"https://doi.org/10.57178/atestasi.v7i2.912","url":null,"abstract":"This study aims to analyze the integration of digital marketing with corporate financial reporting, focusing on its impact on transparency, accountability, and the challenges associated with its implementation. The research adopts a qualitative approach through an extensive literature review, systematically examining scholarly articles, industry reports, and case studies from reputable sources. The analysis uses thematic coding to identify trends, challenges, and the implications of integrating digital marketing data into financial reporting. The findings reveal that digital marketing significantly enhances financial transparency and accountability by providing real-time data and facilitating dynamic stakeholder engagement. Platforms such as social media and corporate websites are pivotal in disseminating financial information and receiving real-time feedback, improving financial reports' accuracy. However, integrating digital marketing data poses challenges, including data security, regulatory compliance, and the need for new skills among financial professionals. Companies that effectively harness AI and big data analytics in their financial reporting demonstrate improved forecasting and decision-making capabilities. This integration offers transformative opportunities for businesses to enhance their financial reporting's accuracy and timeliness. Nevertheless, addressing the challenges of data integration and security, as well as bridging the skills gap, is crucial for realizing the full potential of digital marketing in financial reporting.","PeriodicalId":395112,"journal":{"name":"ATESTASI : Jurnal Ilmiah Akuntansi","volume":"36 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141818482","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to systematically review the relationship between employee satisfaction and corporate financial performance, examining the influence of various factors such as job satisfaction, work environment, compensation, and career development opportunities. It also explores mediating variables and contextual factors that moderate this relationship. A qualitative systematic review approach was employed, analyzing existing literature to identify key themes and relationships. The study focused on understanding how employee satisfaction influences financial performance, the mediating roles of motivation, productivity, and retention, and the moderating effects of company size, industry type, and geographic location. The review found that employee satisfaction significantly improves financial performance. Key factors such as job satisfaction, a positive work environment, fair compensation, and career development opportunities enhance employee satisfaction, boosting motivation, productivity, and retention. These mediating variables were found to impact financial performance positively. Additionally, contextual factors like company size, industry type, and geographic location moderate the strength of this relationship. Companies with supportive organizational cultures and robust employee satisfaction initiatives tend to perform better financially. The findings provide valuable insights for both academics and practitioners. Organizations can enhance financial performance by improving employee satisfaction through targeted strategies. This study also highlights the need for future research to explore the impact of emerging trends, such as remote work and technological advancements, on this relationship.
{"title":"The Relationship Between Employee Satisfaction and Corporate Financial Performance: A Systematic Review","authors":"Erjayana Ginting, Popong Nurhayati, Anggraini Sukmawati","doi":"10.57178/atestasi.v7i2.910","DOIUrl":"https://doi.org/10.57178/atestasi.v7i2.910","url":null,"abstract":"This study aims to systematically review the relationship between employee satisfaction and corporate financial performance, examining the influence of various factors such as job satisfaction, work environment, compensation, and career development opportunities. It also explores mediating variables and contextual factors that moderate this relationship. A qualitative systematic review approach was employed, analyzing existing literature to identify key themes and relationships. The study focused on understanding how employee satisfaction influences financial performance, the mediating roles of motivation, productivity, and retention, and the moderating effects of company size, industry type, and geographic location. The review found that employee satisfaction significantly improves financial performance. Key factors such as job satisfaction, a positive work environment, fair compensation, and career development opportunities enhance employee satisfaction, boosting motivation, productivity, and retention. These mediating variables were found to impact financial performance positively. Additionally, contextual factors like company size, industry type, and geographic location moderate the strength of this relationship. Companies with supportive organizational cultures and robust employee satisfaction initiatives tend to perform better financially. The findings provide valuable insights for both academics and practitioners. Organizations can enhance financial performance by improving employee satisfaction through targeted strategies. This study also highlights the need for future research to explore the impact of emerging trends, such as remote work and technological advancements, on this relationship.","PeriodicalId":395112,"journal":{"name":"ATESTASI : Jurnal Ilmiah Akuntansi","volume":"71 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141819097","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-15DOI: 10.57178/atestasi.v7i2.905
Deny Hidayatullah, M. Munir, A. Sobandi, C. Furqon
This study aims to analyze the effect of Business Process Reengineering (BPR) and service quality with the use of technology on the performance of educational institutions at the National University, with stakeholder satisfaction as an intervening variable. The research methodology uses a quantitative approach with data collection through surveys to various stakeholders of the National University, including leaders, lecturers, education personnel, students, and parents, with a total sample of 200 people. The results showed that Business Process Reengineering (BPR) significantly improves educational institutions' performance, reflecting increased operational efficiency, reduced costs, and improved quality of educational services. In addition, the utilization of appropriate and integrated information technology in educational services also shows a significant influence on the performance of educational institutions, as seen in increased student and staff satisfaction and reduced operational time and costs. Implementing BPR also increases stakeholder satisfaction as more efficient processes and better services meet their expectations and needs. Similarly, service quality with effective utilization of information technology increases stakeholder satisfaction through faster service, easy access to information, and simpler administrative processes. This stakeholder satisfaction, in turn, affects the performance of educational institutions as satisfied stakeholders tend to provide more significant support, thus improving the institution's overall performance. Finally, stakeholder satisfaction mediates the relationship between BPR and service quality and technology utilization in educational institutions' performance, indicating that combining BPR and information technology significantly improves institutional performance through increased stakeholder satisfaction.
{"title":"The Effect of Business Process Reengineering (BPR) and Service Quality with Technology Utilization on Educational Institutional Performance through Stakeholder Satisfaction","authors":"Deny Hidayatullah, M. Munir, A. Sobandi, C. Furqon","doi":"10.57178/atestasi.v7i2.905","DOIUrl":"https://doi.org/10.57178/atestasi.v7i2.905","url":null,"abstract":"This study aims to analyze the effect of Business Process Reengineering (BPR) and service quality with the use of technology on the performance of educational institutions at the National University, with stakeholder satisfaction as an intervening variable. The research methodology uses a quantitative approach with data collection through surveys to various stakeholders of the National University, including leaders, lecturers, education personnel, students, and parents, with a total sample of 200 people. The results showed that Business Process Reengineering (BPR) significantly improves educational institutions' performance, reflecting increased operational efficiency, reduced costs, and improved quality of educational services. In addition, the utilization of appropriate and integrated information technology in educational services also shows a significant influence on the performance of educational institutions, as seen in increased student and staff satisfaction and reduced operational time and costs. Implementing BPR also increases stakeholder satisfaction as more efficient processes and better services meet their expectations and needs. Similarly, service quality with effective utilization of information technology increases stakeholder satisfaction through faster service, easy access to information, and simpler administrative processes. This stakeholder satisfaction, in turn, affects the performance of educational institutions as satisfied stakeholders tend to provide more significant support, thus improving the institution's overall performance. Finally, stakeholder satisfaction mediates the relationship between BPR and service quality and technology utilization in educational institutions' performance, indicating that combining BPR and information technology significantly improves institutional performance through increased stakeholder satisfaction.","PeriodicalId":395112,"journal":{"name":"ATESTASI : Jurnal Ilmiah Akuntansi","volume":"18 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141649248","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-05DOI: 10.57178/atestasi.v7i2.823
Tuty Hajriati, Aulia Fuad Rahman, M. Rusydi
This study investigated the effect of financial constraints and political connections on tax aggressiveness. Additionally, ESG disclosure was used as a moderating variable to examine the impact of financial constraints and political connections on tax aggressiveness. Quantitative research uses secondary data. Data was collected from company reports, annual reports, and sustainability reports. The data was analyzed using hypothesis tests. The results of this study demonstrated that financial constraints and political connections positively influenced tax aggressiveness. Furthermore, this study revealed that ESG disclosure could weaken the positive influence of financial constraints on tax aggressiveness. In addition, ESG disclosure did not moderate the influence of political connections on tax aggressiveness. The tax authority can improve PMK No. 22/PMK.03/2020, about procedures for implementing transfer price agreements in unique company relationships by considering ESG disclosure to prevent an increase in tax aggressiveness. This study adds ESG disclosure to classify the inconsistency of previous research (Adela et al., 2023; Solikin & Slamet, 2022; Octaviani & Sofie, 2018), which are thought to have a combined influence on the financial constraints and political connections on tax aggressiveness.
{"title":"The Effect of Financial Constraints and Political Connections on Tax Aggressiveness with ESG Disclosure as a Moderating Variable","authors":"Tuty Hajriati, Aulia Fuad Rahman, M. Rusydi","doi":"10.57178/atestasi.v7i2.823","DOIUrl":"https://doi.org/10.57178/atestasi.v7i2.823","url":null,"abstract":"This study investigated the effect of financial constraints and political connections on tax aggressiveness. Additionally, ESG disclosure was used as a moderating variable to examine the impact of financial constraints and political connections on tax aggressiveness. Quantitative research uses secondary data. Data was collected from company reports, annual reports, and sustainability reports. The data was analyzed using hypothesis tests. The results of this study demonstrated that financial constraints and political connections positively influenced tax aggressiveness. Furthermore, this study revealed that ESG disclosure could weaken the positive influence of financial constraints on tax aggressiveness. In addition, ESG disclosure did not moderate the influence of political connections on tax aggressiveness. The tax authority can improve PMK No. 22/PMK.03/2020, about procedures for implementing transfer price agreements in unique company relationships by considering ESG disclosure to prevent an increase in tax aggressiveness. This study adds ESG disclosure to classify the inconsistency of previous research (Adela et al., 2023; Solikin & Slamet, 2022; Octaviani & Sofie, 2018), which are thought to have a combined influence on the financial constraints and political connections on tax aggressiveness.","PeriodicalId":395112,"journal":{"name":"ATESTASI : Jurnal Ilmiah Akuntansi","volume":" 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141673538","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-04DOI: 10.57178/atestasi.v7i2.830
Sugiarti, Zulfikar, Triyono
This study aims to explore the application of the Beyond Budgeting method as a strategic approach to enhance performance within the Surakarta City Government. Through observational methods and SWOT analysis, the strengths, weaknesses, opportunities, and threats facing the local government were identified. The findings reveal a pressing need for innovative management strategies, particularly in addressing issues such as corruption prevention, financial deficits, and the efficient allocation of resources. Embracing the Beyond Budgeting method emerges as a novel solution to streamline operations, foster transparency, and promote accountability. This research underscores the importance of adaptive governance models in navigating complex challenges faced by municipal administrations. The implications of adopting the Beyond Budgeting method include improved decision-making processes, enhanced service delivery, and sustainable development outcomes.
{"title":"Embracing the Beyond Budgeting Method to Enhance Performance in the Surakarta City Government","authors":"Sugiarti, Zulfikar, Triyono","doi":"10.57178/atestasi.v7i2.830","DOIUrl":"https://doi.org/10.57178/atestasi.v7i2.830","url":null,"abstract":"This study aims to explore the application of the Beyond Budgeting method as a strategic approach to enhance performance within the Surakarta City Government. Through observational methods and SWOT analysis, the strengths, weaknesses, opportunities, and threats facing the local government were identified. The findings reveal a pressing need for innovative management strategies, particularly in addressing issues such as corruption prevention, financial deficits, and the efficient allocation of resources. Embracing the Beyond Budgeting method emerges as a novel solution to streamline operations, foster transparency, and promote accountability. This research underscores the importance of adaptive governance models in navigating complex challenges faced by municipal administrations. The implications of adopting the Beyond Budgeting method include improved decision-making processes, enhanced service delivery, and sustainable development outcomes.","PeriodicalId":395112,"journal":{"name":"ATESTASI : Jurnal Ilmiah Akuntansi","volume":" 29","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141679059","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.57178/atestasi.v7i1.800
Muhammad Nasrun, Muhammad Adil
This research explores earning management practices through a qualitative analysis of accounting literature. It aims to elucidate the motives, mechanisms, and consequences of earning management, considering diverse industry contexts and regulatory environments. The study utilizes a comprehensive review of empirical studies, industry-specific research, and regulatory interventions to uncover nuanced patterns and emerging trends in earning management behavior. Findings indicate that earning management practices vary across industries, with regulated sectors exhibiting higher manipulation levels. Competitive dynamics also influence earning management decisions, with firms in fiercely competitive environments more likely to engage in aggressive tactics. Regulatory interventions, notably the Sarbanes-Oxley Act of 2002, have played a crucial role in deterring opportunistic practices. Despite regulatory efforts, challenges persist, including adaptive responses and unintended consequences such as regulatory arbitrage and greenwashing. The study underscores the importance of contextual factors in shaping earning management practices and highlights the need for tailored regulatory interventions and governance mechanisms. The research contributes to theoretical advancement in accounting, finance, and corporate governance and provides managerial insights into navigating ethical dilemmas and upholding transparency and integrity in financial reporting.
{"title":"Unveiling Earning Management Practices: A Qualitative Analysis of Accounting Research","authors":"Muhammad Nasrun, Muhammad Adil","doi":"10.57178/atestasi.v7i1.800","DOIUrl":"https://doi.org/10.57178/atestasi.v7i1.800","url":null,"abstract":"This research explores earning management practices through a qualitative analysis of accounting literature. It aims to elucidate the motives, mechanisms, and consequences of earning management, considering diverse industry contexts and regulatory environments. The study utilizes a comprehensive review of empirical studies, industry-specific research, and regulatory interventions to uncover nuanced patterns and emerging trends in earning management behavior. Findings indicate that earning management practices vary across industries, with regulated sectors exhibiting higher manipulation levels. Competitive dynamics also influence earning management decisions, with firms in fiercely competitive environments more likely to engage in aggressive tactics. Regulatory interventions, notably the Sarbanes-Oxley Act of 2002, have played a crucial role in deterring opportunistic practices. Despite regulatory efforts, challenges persist, including adaptive responses and unintended consequences such as regulatory arbitrage and greenwashing. The study underscores the importance of contextual factors in shaping earning management practices and highlights the need for tailored regulatory interventions and governance mechanisms. The research contributes to theoretical advancement in accounting, finance, and corporate governance and provides managerial insights into navigating ethical dilemmas and upholding transparency and integrity in financial reporting.","PeriodicalId":395112,"journal":{"name":"ATESTASI : Jurnal Ilmiah Akuntansi","volume":"16 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359256","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-30DOI: 10.57178/atestasi.v7i1.799
Dede Suleman
Abstract: This study investigates the relationships between marketing capability, product innovation, and financial performance in small and medium-sized enterprises (SMEs). Data were collected from a diverse sample of 50 SMEs operating across various industry sectors in Mataram City, West Nusa Tenggara. Participants were selected using stratified sampling to ensure representation across different demographic groups. The measurement scales for marketing capability, product innovation, and financial performance were adapted from established instruments in the literature and further validated through a pilot test. The results reveal significant positive relationships between marketing capability and both product innovation and financial performance. However, the hypothesized relationship between product innovation and financial performance was not supported. These findings underscore the importance of investing in and enhancing marketing capabilities as a strategic imperative for SMEs seeking to drive innovation and achieve sustainable financial success.
{"title":"Enhancing SME Success: Exploring the Nexus of Marketing Capability, Product Innovation, and Financial Performance","authors":"Dede Suleman","doi":"10.57178/atestasi.v7i1.799","DOIUrl":"https://doi.org/10.57178/atestasi.v7i1.799","url":null,"abstract":"Abstract: This study investigates the relationships between marketing capability, product innovation, and financial performance in small and medium-sized enterprises (SMEs). Data were collected from a diverse sample of 50 SMEs operating across various industry sectors in Mataram City, West Nusa Tenggara. Participants were selected using stratified sampling to ensure representation across different demographic groups. The measurement scales for marketing capability, product innovation, and financial performance were adapted from established instruments in the literature and further validated through a pilot test. The results reveal significant positive relationships between marketing capability and both product innovation and financial performance. However, the hypothesized relationship between product innovation and financial performance was not supported. These findings underscore the importance of investing in and enhancing marketing capabilities as a strategic imperative for SMEs seeking to drive innovation and achieve sustainable financial success.","PeriodicalId":395112,"journal":{"name":"ATESTASI : Jurnal Ilmiah Akuntansi","volume":"18 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140362732","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-29DOI: 10.57178/atestasi.v7i1.749
Nelly Masnila, Jovan Febriantoko, R. Mayasari, Indri Ariyanti
Ease of access to finance serves as a driving force for the development of entrepreneurship. Entrepreneurship, in turn, has the capability to stimulate the creation of new employment opportunities. Sound financial access is crucial for supporting the sustainability and growth of the Micro, Small, and Medium Enterprises (MSMEs) sector. The objective of this research is to delve deeper into the challenges faced by MSMEs in accessing finance and analyze its influence on the business performance of MSMEs. The survey for this research was conducted on 324 MSMEs in the South Sumatra Province. The sample selected used the quota sampling technique. The research framework was developed and tested using a Structural Equation Model (SEM). The research findings indicate that business traits, financial resources, and growth phases of MSMEs have a significantly positive impact on financial access, while financial challenges have a negative impact that hinders the growth of MSMEs and affects overall MSME Performance.
{"title":"Unlocking Economic Landscape: Understanding the Dynamics of Financial Challenges, Business Traits, Financial Resources, Growth Phases, Financial Accessibility, and MSME Performance","authors":"Nelly Masnila, Jovan Febriantoko, R. Mayasari, Indri Ariyanti","doi":"10.57178/atestasi.v7i1.749","DOIUrl":"https://doi.org/10.57178/atestasi.v7i1.749","url":null,"abstract":"Ease of access to finance serves as a driving force for the development of entrepreneurship. Entrepreneurship, in turn, has the capability to stimulate the creation of new employment opportunities. Sound financial access is crucial for supporting the sustainability and growth of the Micro, Small, and Medium Enterprises (MSMEs) sector. The objective of this research is to delve deeper into the challenges faced by MSMEs in accessing finance and analyze its influence on the business performance of MSMEs. The survey for this research was conducted on 324 MSMEs in the South Sumatra Province. The sample selected used the quota sampling technique. The research framework was developed and tested using a Structural Equation Model (SEM). The research findings indicate that business traits, financial resources, and growth phases of MSMEs have a significantly positive impact on financial access, while financial challenges have a negative impact that hinders the growth of MSMEs and affects overall MSME Performance.","PeriodicalId":395112,"journal":{"name":"ATESTASI : Jurnal Ilmiah Akuntansi","volume":"54 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140365749","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-29DOI: 10.57178/atestasi.v7i1.795
J. Suyono, Arasy Alimudin, Damarsari Ratnasahara Elisabeth, Sukaris Sukaris, Novi Darmayanti
This research aims to investigate the impact of integrating Work From Home (WFH) and Work From Office (WFO) work methods on organizational financial efficiency and employee performance. The study employs a systematic literature review methodology to synthesize relevant theoretical frameworks and empirical evidence. The findings reveal that the strategic implementation of WFH-WFO integration can lead to significant improvements in both financial efficiency and employee performance. Key determinants of successful implementation include robust technological infrastructure, managerial support, and a conducive organizational culture. Theoretical implications highlight advancements in organizational theories, behavioral theories, and management theories, while managerial implications underscore the importance of strategic planning, investment in technological infrastructure, cultivation of organizational culture, promotion of employee well-being, training and development initiatives, and performance measurement and evaluation. Overall, this research provides actionable insights for organizations seeking to optimize financial efficiency and employee performance through the strategic integration of WFH-WFO work methods.
{"title":"Increasing Financial Efficiency and Employee Performance through Work From Home - Work From Office Work Method Implementation Strategies: A Conceptual Framework for Future Research Agenda","authors":"J. Suyono, Arasy Alimudin, Damarsari Ratnasahara Elisabeth, Sukaris Sukaris, Novi Darmayanti","doi":"10.57178/atestasi.v7i1.795","DOIUrl":"https://doi.org/10.57178/atestasi.v7i1.795","url":null,"abstract":"This research aims to investigate the impact of integrating Work From Home (WFH) and Work From Office (WFO) work methods on organizational financial efficiency and employee performance. The study employs a systematic literature review methodology to synthesize relevant theoretical frameworks and empirical evidence. The findings reveal that the strategic implementation of WFH-WFO integration can lead to significant improvements in both financial efficiency and employee performance. Key determinants of successful implementation include robust technological infrastructure, managerial support, and a conducive organizational culture. Theoretical implications highlight advancements in organizational theories, behavioral theories, and management theories, while managerial implications underscore the importance of strategic planning, investment in technological infrastructure, cultivation of organizational culture, promotion of employee well-being, training and development initiatives, and performance measurement and evaluation. Overall, this research provides actionable insights for organizations seeking to optimize financial efficiency and employee performance through the strategic integration of WFH-WFO work methods.","PeriodicalId":395112,"journal":{"name":"ATESTASI : Jurnal Ilmiah Akuntansi","volume":"96 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140365980","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-29DOI: 10.57178/atestasi.v7i1.793
Edy Jumady, Syamsul Alam, Hasbiyadi Hasbiyadi, Yana Fajriah, Yaisa Anggraini
This qualitative study investigates the complex interplay between financial literacy, financial behavior, self-control, debt management, and financial well-being. Utilizing in-depth interviews with a purposively selected group of individuals engaged in financial planning to manage personal or household debt, the research aims to explore how financial literacy, self-efficacy, and financial motivation mediate the relationship between financial planning and consumer debt management. The methodology encompasses a thematic analysis of participants' narratives to identify and interpret the underlying themes related to financial management practices. Findings reveal a multifaceted relationship where financial literacy emerges as a foundational element, enhancing participants' ability to manage debt effectively. High financial self-efficacy, influenced by literacy, motivates proactive financial behaviors, leading to improved financial well-being. Conversely, low self-control and procrastination were identified as significant barriers to effective debt management. The study also highlights the pivotal role of quantitative literacy and material values in shaping financial behavior, with strong quantitative skills and lower materialism associated with forward-looking financial decisions. These insights underscore the need for comprehensive financial education that addresses not only the cognitive aspects of financial decision-making but also the psychological factors influencing financial behaviors. Tailoring financial education to individual needs and contexts is critical for enhancing financial literacy, self-efficacy, and motivation, ultimately leading to better debt management and financial health.
{"title":"The Effect of Financial Planning on Consumer Debt Management: The Role of Financial Literacy, Self-Efficacy, and Financial Motivation","authors":"Edy Jumady, Syamsul Alam, Hasbiyadi Hasbiyadi, Yana Fajriah, Yaisa Anggraini","doi":"10.57178/atestasi.v7i1.793","DOIUrl":"https://doi.org/10.57178/atestasi.v7i1.793","url":null,"abstract":"This qualitative study investigates the complex interplay between financial literacy, financial behavior, self-control, debt management, and financial well-being. Utilizing in-depth interviews with a purposively selected group of individuals engaged in financial planning to manage personal or household debt, the research aims to explore how financial literacy, self-efficacy, and financial motivation mediate the relationship between financial planning and consumer debt management. The methodology encompasses a thematic analysis of participants' narratives to identify and interpret the underlying themes related to financial management practices. Findings reveal a multifaceted relationship where financial literacy emerges as a foundational element, enhancing participants' ability to manage debt effectively. High financial self-efficacy, influenced by literacy, motivates proactive financial behaviors, leading to improved financial well-being. Conversely, low self-control and procrastination were identified as significant barriers to effective debt management. The study also highlights the pivotal role of quantitative literacy and material values in shaping financial behavior, with strong quantitative skills and lower materialism associated with forward-looking financial decisions. These insights underscore the need for comprehensive financial education that addresses not only the cognitive aspects of financial decision-making but also the psychological factors influencing financial behaviors. Tailoring financial education to individual needs and contexts is critical for enhancing financial literacy, self-efficacy, and motivation, ultimately leading to better debt management and financial health.","PeriodicalId":395112,"journal":{"name":"ATESTASI : Jurnal Ilmiah Akuntansi","volume":"90 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140366193","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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