Dinasti International Journal of Management Science

Analysis Driving Factor Implementation 5S in Manufacture (Case in PT. XYZ)

2025-03-11T14:15:56+00:00

This research aims to analyze the driving factors of implementation with 5S (Seiri, Seiton, Seiso, Seiketsu, Shitsuke) in the Manufacturing industry. The method used in this research is a literature study from various sources of journals, books, and related publications. The results of the analysis can be identified five main factors that encourage the application of the 5S concept in the manufacturing industry are the first increase in production process efficiency. Second, there is an increase in employee discipline and work culture. Third, creating a safe and comfortable work environment. Fourth, increased productivity and competitiveness of the company due to efficiency and good work reputation. Fifth, there is a management commitment to continuous improvement with the support of resources and consistent evaluation. Effective implementation of the 5S concept is proven to benefit companies, especially manufacturers, by increasing efficiency, productivity, and a good work culture. These can be key factors that encourage the adoption of 5S in the manufacturing industry.

The Impact of Good Corporate Governance (GCG) Mechanisms on Financial Statement Fraud with Firm Size as a Moderating Variable

2025-03-11T18:49:35+00:00

This study aims to determine the Effect of Good Corporate Governance (GCG) Mechanisms on Financial Statement Fraud with Firm Size as a Moderating Variable. The population in this study were Primary Consumer Goods Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) during 2020 - 2022. There were 210 samples selected using the purposive sampling method. The tool used in this study is Econometrical Views (Eviews) 10. The results of this study indicate that independent commissioner has a negative impact on financial statement fraud. Audit committee, institutional ownership, and managerial ownership have no impact on financial statement fraud. Firm size is able to moderate the impact of independent commissioner on financial statement fraud. Firm size is unable to moderate the impact of audit committee on financial statement fraud, firm size is unable to moderate the impact of institutional ownership on financial statement fraud, and firm size is unable to moderate the impact of managerial ownership on financial statement fraud.

Consumer Satisfaction at Coffee Shop Pintu Dua Jakarta is Influenced by Store Atmosphere and Product Quality Through Price

2025-03-11T19:17:08+00:00

The purpose of this research is to determine the influence of customer satisfaction at Coffee Shop Pintu Dua Jakarta, which is affected by store atmosphere and product quality through pricing. The research method used is multiple linear regression to analyze the impact of independent variables on the dependent variable, as well as the Sobel test to analyze the effect of the price mediation variable. The data used is primary data obtained from consumer responses to questionnaires. The results show that, partially, store atmosphere has a significant positive effect on customer satisfaction, as does product quality, which also has a significant positive effect on customer satisfaction. Price mediates the effect of store atmosphere on customer satisfaction, and it also mediates the effect of product quality on customer satisfaction.

The Impact of Rice Price Increase and Financial Distress Risk on Student Finance (A Cast Study of Management Student at Unismuh Makassar)

2025-03-11T18:54:27+00:00

This study aims to examine the influence of rice price increases and financial distress risk on the financial management of Management Department students at Muhammadiyah University of Makassar. The population of this study consisted of 376 students from the 2021 cohort of the Management Department, Faculty of Economics and Business, Muhammadiyah University of Makassar. The sample size was determined using the Slovin formula, resulting in 79 respondents. This research employed a quantitative approach with data collected through questionnaires. The data were analyzed using multiple linear regression analysis with SPSS version 22. The results show that the rice price increase variable (X1) has a positive and significant effect on student finances (Y) with a regression coefficient of 0.470 and a significance value of 0.004. Similarly, the financial distress risk variable (X2) also has a positive and significant effect on student finances (Y) with a regression coefficient of 0.435 and a significance value of 0.010. Both independent variables explain 45.7% of the variation in the student finances variable, while the remaining 54.3% is influenced by factors not examined in this study.

Analysis of The Effect of Perceived Price, Social Media Review, Brand Image, And Word of Mouth on The Re-Purchase Intention

2025-03-06T07:51:37+00:00

The purpose of this study is to understand the drivers underpinning repurchase intention by analyzing the influence of perceived price, social media review, brand image, and word of mouth on the repurchase intention of Pond's Age Miracle. In addition, the cognitive-affective attitude is explored as a mediating variable in this research, which encompasses consumers' rational assessments and emotional attachment to the product. This dual-process mechanism allows for further understanding of the implications of consumer perception and emotion concerning their purchasing behavior. A quantitative approach was adopted to analyze the relationships. Data were collected from 350 respondents who had previously bought or were at least considering buying Pond's Age Miracle. The Structural Equation Model was used to analyze the direct and indirect relationships between the variables, capturing a whole understanding of the associations. The results confirm that perceived price, social media reviews, brand image, and word of mouth are antecedents to consumer repurchase intention. More specifically, a strong brand image and favorable social media reviews enhance consumer trust and further encourage brand loyalty. Furthermore, word of mouth acts as an essential factor in influencing purchase decisions, as consumers are more likely to trust recommendations from peers before purchasing skincare products. Moreover, perceived price is important in this regard, as the consumer is looking for a product that is worthy in terms of price and quality. Cognitive-affective attitude is also an important mediating variable that underlines the influence of these factors on repurchase intention. Thus, consumers consider both logic, such as price and reviews, as well as emotional attachment to the brand, strengthening their intention to repurchase.

The Influence of Social Media Marketing and Product Variations on Buying Interest in Courses at Easy Course Institutions in Makassar City

2025-03-11T19:01:07+00:00

This study aims to analyze the effect of social media marketing and product variation on the interest in purchasing courses at Easy Course Institute in Makassar City. The research uses a quantitative approach, with data collected through questionnaires distributed to 130 respondents. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 30. The results indicate that social media marketing and product variation have a positive and significant effect on course Purchase Intention. These findings suggest that the more effective the social media marketing strategies and the more varied the courses offered, the higher the interest of potential participants. Therefore, Easy Course Institute should optimize social media utilization and enhance course variations to attract more participants.

The Influence of Price and Promotion on Consumer Preferences for Eco-Friendly Products at PT Karya Rappo Indonesia in Makassar City

2025-03-11T19:06:34+00:00

This study aims to analyze the effect of price and promotion on consumer preferences for environmentally friendly products at PT Karya Rappo Indonesia in Makassar City. The research population is consumers who have purchased environmentally friendly products from PT Karya Rappo Indonesia in Makassar City. The population size cannot be determined with certainty due to the continuous increase in consumers. Determination of the sample size using the Malkhotra formula with the approach of the number of variables multiplied by 5, so that 120 respondents were obtained. The study used a quantitative approach with data collection through questionnaires. The results showed that the price (X1) and promotion (X2) variables had a positive and significant effect <0.05 on consumer preferences (Y) for environmentally friendly products. The promotion variable has a more dominant influence with a regression coefficient of 0.489 than the price variable with a regression coefficient of 0.425.

Analysis of the Effect of Sharia Microfinance on Economic Growth of UMJ Food Court MSMEs

2025-03-14T07:52:25+00:00

This study aims to analyze the effect of Islamic microfinance on the economic
growth of Micro, Small, and Medium Enterprises (MSMEs) in the food court at the University
of Muhammadiyah Jakarta (UMJ). The research method used is a qualitative approach with
data collection techniques through in-depth interviews, observations, and document analysis.
The results of the study indicate that Islamic microfinance provides a significant contribution
to the economic growth of MSMEs by increasing capital accessibility, strengthening financial
management, and encouraging business innovation. This study concludes that Islamic
microfinance is an effective instrument to support the development of MSMEs in higher
education environments

Utilization of Customer Entrepreneurs as a Strategy to Improve Business Performance Performance of Micro, Small and Medium Enterprises (MSMEs)

2025-03-11T19:22:21+00:00

The role of MSMEs is important in economic growth in Indonesia, it can improve people's welfare. Indonesian MSMEs contribute to Gross Domestic Product and national exports. Utilizing consumer participation in marketing is a strategy that can be carried out by following technological developments. Implementing consumer utilization requires consideration of customer knowledge management, entrepreneurial collaborative capability and customer network quality so that business performance increases. The aim of this research is to examine the role of customer knowledge management, entrepreneurial collaborative capability and customer network quality in mediating the influence of customer entrepreneurship on MSME business performance. The data analysis method used is Structural Equation Modeling (SEM) measurements using SmartPLS software. The research results are (1) customer knowledge management as a mediating influence of customer entrepreneurs has a significant positive effect on MSME business performance; (2) customer network quality as a mediating influence of customer entrepreneurs has a significant positive effect on MSME business performance; (3) entrepreneurial collaborative capability as a mediating influence of customer entrepreneurship has a significant positive effect on MSME business performance.

Literature Review: Factors Influencing the Interest of Indonesian Air Force (TNI AU) Applicants in Batam City

2025-03-05T18:43:34+00:00

Previous research or relevant studies are crucial in scientific research or articles, as they serve to strengthen theories and explain the relationships or influences between variables. This article reviews the factors influencing the interest of applicants for the Indonesian Air Force (TNI AU) in Batam City. Optimizing applicant interest is highly expected by the organization to recruit high-quality human resources. Several factors influence the interest of applicants for the Indonesian Air Force. The purpose of this article is to identify these factors, and the findings indicate that; 1) Social media influences applicant interest; 2) The image of the Indonesian Air Force affects applicant interest;3) The recruitment process has an impact on applicant interest. This research is a literature study based on previous relevant studies, serving as a reference for future research in the field of human resource management to help organizations determine strategies and policies.

The Influence of Human Resource Development Strategy, Personnel Competence and Work Motivation On Performance of The Personnel of 242 Radar Unit Tanjung Warari

2025-03-05T18:47:41+00:00

This research aims to the influence of human resource development strategy, personnel competence, and work motivation on the performance of Radar Unit 242 Tanjung Warari. This research uses a quantitative approach, survey methods and path analysis. The population is 90 of personnel. With a simple random sampling technique, 70 respondents were obtained. Data were analyzed using Excel and SPSS. The research results show that: human resource development strategy has a direct positive and significant effect on work motivation of 0,432; personnel competence has a direct positive and significant effect on work motivation of 0,450; human resource development strategy has a direct positive and significant effect on performance of 0,428; personnel competence has a direct positive and significant effect on performance of 0,262; work motivation has a direct positive and significant effect on performance of 0,234. Implications, to increase the performance of Radar Unit 242 Tanjung Warari to improve the human resource development strategy, personnel competence, and work motivation.

The Influence of Job Satisfaction and Reward Systems on Turnover Intention

2025-03-05T18:52:24+00:00

High turnover intention poses a significant challenge for many organizations, particularly in retaining skilled employees. This study aims to analyze the influence of job satisfaction and reward systems on turnover intention through a literature review. The research employs a systematic literature review method by examining previous studies that discuss the relationship between job satisfaction, reward systems, and employees' intention to leave an organization. The findings indicate that job satisfaction plays a crucial role in reducing turnover intention. Factors such as a supportive work environment, good relationships with colleagues and supervisors, and career development opportunities contribute to increased job satisfaction. Furthermore, a fair and competitive reward system, both financial and non-financial, is proven to be effective in enhancing employee retention. Conversely, dissatisfaction with the reward system is a primary driver for employees to seek alternative job opportunities. Therefore, organizations must develop appropriate strategies to manage job satisfaction and reward systems to minimize turnover intention and enhance employee loyalty.

The Influence of Competency, Work Motivation, and Work Discipline on the Performance of the Ground Crew of the Skadron Udara 17 Pangkalan TNI Angkatan Udara Halim Perdanakusuma

2025-03-05T18:55:28+00:00

This research aims to prove the influence of competence, work motivation, and work discipline on the performance of Ground Crew in Skadron Udara 17 Pangkalan TNI Angkatan Udara Halim Perdanakusuma. This research uses a quantitative approach, survey methods and path analysis. The population is 130 of Ground Crews. With a simple random sampling technique, 80 respondents were obtained. Data were analyzed using Excel and SPSS version 25.00. The research results show that: Competence has a direct positive and significant effect on work discipline of 0.412; work motivation has a direct positive and significant effect on work discipline of 0.468; competency has a direct positive and significant effect on performance of 0.369; work motivation has a direct positive and significant effect on performance of 0.291; work discipline has a direct positive and significant effect on performance of 0.281. Implications, to increase the performance of Ground Crews in Skadron Udara 17 Pangkalan TNI Angkatan Udara Halim Perdanakusuma to improve the competence, work motivation and work disciplin.

Integration of Sentinel Imagery and Geographic Information System for Analysing Spatial Distribution of Senior and Vocational High School Education Facilities in West Bandung Regency, Indonesia

2025-03-02T01:52:25+00:00

Disparity in the distribution of educational facilities in developing regions is an issue to achieve equity in access to education. For example, access to senior high school (SMA) and vocational high school (SMK) has remained unequal across different sub-districts within West Bandung Regency of Indonesia and will pose a problem in attaining 12 years of compulsory education. In this research, the methods of remote sensing and GIS were integrated for analyzing the spatial distribution and accessibility to senior and vocational high school. Using data from Google Maps in 2021 and Sentinel imagery, the ANN and kernel density methods have been used in identifying the distribution pattern, while conducting buffer analysis to map coverages. In fact, there is a clustered distribution in sub-districts like Lembang, Padalarang, and Cipongkor, with isolated sub-districts like Parongpong and Rongga showing huge accessibility gaps where settlement exists over 7.5 km away from the school. These findings raise awareness of the pressing need for concerted infrastructure planning and investment at sub-national levels in pursuit of equal opportunities that are imperative for sustainable development and social equity in developing countries.

Work Effectiveness and Discipline Affect Organizational Performance Achievement at Ornamental Fish Cultivation Research Center (BRBIH – KKP)

2025-03-05T18:58:51+00:00

Work effectiveness and discipline affect organizational performance achievement. This study aims to determine and examine the effect of work effectiveness with Work Discipline on the performance goals of an organization. This research provides an overview and approach to the organization to optimize Standard Operating Procedures in work effectiveness and discipline in order to achieve the expected performance targets and output. The performance goals of an organization are the main indicator of the progress of an organization so that achievements and rewards are obtained. Meanwhile, downgrading and punishment can provide a warning that an organization is indicated to be not good. This research uses qualitative research methods. This research focuses on in-depth observation to understand the phenomena experienced by the research subject. The population in this study were all employees of the Ornamental Fish Cultivation Research Center. This study consisted of 60 employees. It is hoped that this research will produce a clear picture of the importance of effectiveness and work discipline in building a structured system and building solid cooperation. the results are expected, with discipline and work effectiveness, the goals in the service that have been set, will be achieved optimally and maximally. main performance target indicators achieved, giving a positive impression.

The Role of Human Resource Management in Improving Organizational Performance

2025-03-07T10:53:00+00:00

The implementation of human resource management strategies is useful for evaluating how well employees perform their jobs and their competence in the field. Apart from that, there is an increase in employee performance due to system changes as well as motivation, targets, compensation and rewards. The objective of this research is to explore how human resource management strategies improve employee performance. The research results show that in the realm of business and management, the role of human resource management (HR) in improving organizational performance is very important. This type of research is qualitative research, with collection tools. The data uses observation, interviews and documentation methods. This research is characterized as descriptive qualitative, in its data analysis techniques using data reduction, data display, and conclusion drawing or verification, by analyzing several HR journals and reference books, it produces evidence that Human Resource Management is recognized as a vital element for improving organizational performance. Resource Management is seen as a strategic resource that can give a company a competitive advantage in the long term. The main goal of Resource Management management is to provide a workforce that is productive and successful in achieving the company's strategic goals.

The Impact of Digital Transformation on the Business Sustainability of MSMEs in Denpasar City

2025-03-04T23:12:42+00:00

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economy; however, they face significant challenges in sustaining their businesses in the digital era. This study aims to analyze the impact of digital technology adoption and digital skills on the business sustainability of MSMEs in Denpasar City. A quantitative descriptive approach was employed, utilizing primary data collected through questionnaires from 100 respondents. The findings indicate that both digital technology adoption and digital skills have a positive and significant influence on MSME business sustainability. The implementation of digital technology has been proven to enhance operational efficiency, expand market reach, and strengthen competitiveness. However, challenges such as limited digital literacy, financial constraints, and uneven technological infrastructure remain significant obstacles. This study concludes that digital transformation, supported by well-planned strategies and stakeholder collaboration, can drive the sustainability of MSMEs in Denpasar City.

Analysis of the Influence of Leadership Style and Work Motivation on Employee Performance (Literature Review)

2025-03-07T10:58:12+00:00

The success rate of employee performance can be determined by the leadership within a company, specifically by examining the leadership style implemented. Leadership style is an approach or method chosen to direct and influence subordinates so that the company's productivity level, effectiveness, profitability, performance, and employee motivation can be achieved in accordance with the desired goals. An effective leadership style in managing company resources will naturally influence employee behavior, as indicated by the creation of work motivation, which in turn will ultimately affect the company's overall performance. The literature review provides a framework related to new findings and previous findings in identifying indications of progress or lack thereof in the results of a particular study. The method used in the literature review follows a systematic approach to analyzing data through a simplified approach. The stages involved in the simplified approach analysis include summarizing each piece of literature, conducting a critical appraisal simultaneously to determine the strengths and weaknesses of the literature, and examining the relationship between one piece of literature and another. The author considers all research designs used in identifying the influence of leadership style and work motivation on employee performance.

The Influence of Local Revenue and Balancing Funds on Capital Expenditure with Economic Growth as an Intervening Variable

2025-03-11T14:27:01+00:00

This research employs economic growth as an intervening variable to analyze the impact of local revenue and equalization funds on capital expenditure. It falls under the category of quantitative research and utilizes secondary data sourced from https://jambi.bps.go.id/id and www.djpk.kemenkeu.go.id. The study's population consists of all district and city governments in Jambi Province. However, by applying a saturated sampling technique, 66 data points were selected for analysis. The findings indicate that local revenue positively influences economic growth, while equalization funds have a negative effect on economic growth. Additionally, local revenue does not significantly impact capital expenditure, whereas equalization funds positively influence capital expenditure. Furthermore, economic growth does not affect capital expenditure. The results of the Sobel test, used for hypothesis testing, suggest that economic growth does not mediate the relationship between local revenue and capital expenditure, nor does it mediate the relationship between equalization funds and capital expenditure.

Influence of Leadership and Communication on the Performance of South Jakarta District Court Employees

2025-03-07T11:01:35+00:00

This study examines the influence of leadership, communication on employee performance at the South Jakarta District Court. The author highlights the importance of synergy between competent human resources and effective work systems to achieve organizational goals. Employee performance is influenced by good leadership and effective communication, where lack of understanding of tasks can hinder coordination and target achievement. This study uses qualitative methods, focusing on collecting descriptive data to describe existing conditions. The results of the study indicate that effective leadership and good communication can improve employee motivation and performance.

The Influence of Transformational Leadership and Work Motivation on Job Satisfaction (Literature Review Study)

2025-03-07T11:05:12+00:00

Previous research or relevant research is very important in a research or scientific article that serves to strengthen the theory and phenomenon of the relationship or influence between variables. This article reviews the influence of transformational leadership and work motivation on job satisfaction. Work motivation and transformational leadership style are closely related to employee job satisfaction because they are driving factors that create work enthusiasm in humans to work together, efficiently and integrated. This study uses a qualitative descriptive method. The results of the study indicate that transformational leadership and work motivation have an effect on job satisfaction. Transformational leadership has a significant positive effect on employee job satisfaction. Work motivation has a positive and significant effect on job satisfaction. The aim is to determine the effect of transformational leadership style and work motivation on employee job satisfaction.

Strategies for Controlling Gambling Practices in Military Personnel Settings

2025-03-07T11:11:32+00:00

Gambling practices are vulnerable among the military. There are many risk factors for gambling addiction, including work stress, being away from family and loneliness, low levels of screening from the start of admission, screening during work, and post-placement. This review aims to identify strategies for managing the impact of gambling addiction on personnel in the military environment. A literature review design was used in this study using the ScienceDirect, PsycInfo, and Google Scholar data bases. The articles reviewed are articles published for the 2020-2024 period. There were 5 articles that met the inclusion criteria and were reviewed. The results of this review show that there is no specific strategy for managing gambling addiction in the military environment, but it needs to be designed to control the negative effects of gambling addiction in the military environment

The Influence of Salary, Incentives, Work Environment on Job Satisfaction in the Finance Division at PT TIP TOP Pondok Gede

2025-03-07T11:59:48+00:00

This study aims to determine the effect of salary, incentives and work environment on job satisfaction of the cashier division of PT Tiptop Pondok Gede branch both passively and simultaneously using SPSS version 24. The population in this study was the cashier division employees, namely 40 respondents with sempel determination using the Saturated Sampling Technique with a total of 40 respondents. This study uses quantitative methods, namely by using primary data collection through distributing questionnaires to respondents. From the results of data analysis obtained, it shows that there is a positive and significant influence between the variables of Salary (X1), Incentives (X2) and Work Environment (X3) on Job Satisfaction (Y). This is proven by the X1 tcount value of 3.550 greater than the ttable of 2.0261 and a significant value of 0.001 (0.001 < 0.05) then the ) and the X3 tcount value of 2.734 greater than the ttable of 2.0261 and a significant value of 0.010 (0.010 < 0.05). From the analysis of this data shows that there is a joint (simultaneous) and significant influence between the variables of Salary (X1), Incentives (X2), Work Environment (X3) on Job Satisfaction (Y), which in this case is proven by the Fcount value of 61.331> Ftable 2.87, which is reinforced by a significant value of 0.000 < Ftable 0.05.

The Influence of Product Quality, Live Streaming, and Online Reviews in the TikTok Application on Purchase Decisions (A Study on Ponds)

2025-03-11T18:44:39+00:00

This study aims to analyze the impact of product quality, live streaming, and online reviews on purchasing decisions on Ponds in the TikTok Application. This research is quantitative research. The population in this research is uncertain. This research used a 140 sample with a purposive sampling for analyzed. The questionnaire presents statements that respondents must choose from strongly agree to strongly disagree on a Likert scale of 1-5 points. The analysis method was carried out using partial least square through the SmartPLS 4.0 statistical software. The results of the study show that quality product has a positive and significant effect on purchasing decisions, live streaming has a positive and significant effect on purchasing decisions, and online reviews have a positive and significant effect on purchasing decisions.

Literature Study on the Influence of Transformational Leadership, Motivation, and Job Satisfaction on Employee Performance

2025-03-07T12:04:49+00:00

In the context of rapidly occurring globalization, human resources management has become critically important for achieving organisational success, enabling operations to be conducted more efficiently and productively. One of the primary challenges faced is the management of workforce diversity, which encompasses differences in gender, age, and educational background. Effective diversity management necessitates a fair and inclusive approach, ensuring that every individual can contribute to their fullest potential. Therefore, it is essential to integrate various backgrounds to enhance productivity and support the company's vision and mission. The main objective of this academic article is to reinforce existing theoretical foundations and to provide a detailed explanation of the phenomena related to the relationships or influences occurring between the variables under investigation. This article will specifically discuss and analyse various factors that affect employee performance, a critical aspect of human resource management. Through meticulous identification and a review of the existing literature, it has been discovered that: 1) Transformational Leadership has a significant impact on job satisfaction; 2) Motivation influences employee performance; 3) Job Satisfaction affects performance; and 4) Whether these three variables simultaneously influence performance. Relevant prior research serves as a reference point for the literature review in this academic article, thereby providing a basis for future research, particularly in the realm of human resource management.

Literature Review the Influence of Organizational Culture, Human Resource Management and Leadership on Performance

2025-03-07T12:10:59+00:00

This literature review aims to propose a hypothesis concerning the connections between factors for prospective studies in human resource management (HRM). The review focuses on organizational culture, HRM, leadership, and performance, presented as a scientific article in HRM. The study utilizes a descriptive qualitative approach, relying on data obtained from literature reviews and analyses of pertinent previous studies. The data is derived from previous research and academic sources, including Dinasti Publisher, Semantic Scholar, Google Scholar, and digital reference materials. Each independent variable is analyzed using at least one relevant article to ensure reliability. The findings indicate that organizational culture, HRM, and leadership play a crucial role in influencing performance. Positive organizational culture fosters collaboration and innovation, HRM aligns employee potential with organizational goals through effective recruitment, training, and management practices, while leadership inspires and empowers employees to achieve optimal performance. This research emphasizes the significance of incorporating organizational culture, HRM, and leadership to drive exceptional performance and offers insights into how these elements are interconnected in improving both individual and organizational results.

The Influence of Job Satisfaction and Competence on Auditor Performance

2025-03-07T12:15:29+00:00

This study aims to examine the influence of job satisfaction and competence on the performance of auditors. Auditor performance is a critical factor in maintaining the quality and reliability of financial reports and ensuring compliance with applicable auditing standards. Auditors often face significant work pressures, such as tight deadlines, complex regulations, and demands for transparency, which can negatively impact their performance if not properly managed. This study employs a bibliometric method using the VOSviewer software to analyze academic journal articles published between 2020 and 2024. Data were collected from Google Scholar, and 22 relevant articles were selected for detailed review. The findings indicate that both job satisfaction and competence have a significant and positive impact on auditor performance. Visualizations generated by VOSviewer software illustrate the interconnectedness of job satisfaction, competence, and other factors influencing auditor performance. High levels of job satisfaction are associated with increased organizational commitment, enhanced motivation, and lower turnover intentions, contributing to better overall performance. Meanwhile, competence improves work efficiency, decision-making quality, and fosters a collaborative and supportive work environment. The study emphasizes the importance of addressing both job satisfaction and competence as key strategies to enhance auditor performance, which in turn strengthens the effectiveness of auditing processes and contributes to improved organizational outcomes.

Sistematic Literature Review: The Effect of Tax Planning and Tax Management on Financial Performance

2025-04-05T04:12:48+00:00

Tax planning and tax management are strategies used by companies to optimize tax obligations to improve financial efficiency and minimize tax risks. This study aims to identify research gaps and understand the relationship between tax planning, tax management, and tax strategies on financial performance. The method used in this research is Sistematic Literature Review (SLR) by analyzing 25 academic literatures from scientific databases such as Garuda, Sinta, ResearchGate, MDPI, and Springer in the 2020-2025 publication period. This study highlights tax regulations, corporate governance, financial transparency, and industry characteristics that influence tax strategies. The results reveal that there are inconsistencies in the results of previous studies, especially regarding the effect of tax planning and earnings management on tax strategies. Some studies find that tax planning can improve financial performance, while other studies show that aggressive tax strategies risk reducing financial transparency and stability. In addition, it was found that external factors such as tax policy, corporate governance, and international regulations have a significant role in shaping corporate tax strategies. This finding confirms that the effectiveness of tax strategies does not only depend on internal corporate factors, but is also influenced by regulatory dynamics and macroeconomic factors. This study has limitations in the scope of the literature analyzed, so future studies are expected to expand references and deepen the analysis of tax strategies in various industrial sectors and different jurisdictions.

Enhancing Human Resource Competence: A Case Study of Personnel at Maintenance Depot 10

2025-03-07T14:05:51+00:00

The maintenance Depot 10 or what so-called Depohar 10 is a unit having the responsibility to conduct middle and heavy-level maintenance for all of aircraft TNI AU. In recent days, the task implementation, and the professionalism of Depohar personnel still could not be fully achieved as it is expected, so it requires research to study it. The research also describes the condition of the personnel capability, infrastructure and supporting equipment and also the integrity of the Depohar Personnel. Professionalism according to Longman (in Hasanah,2019) can also be interpreted as the behaviour, skills or qualities of a professional person. The research applies the qualitative and SWOT analysis, which has been formulated to be the selected called as diversification strategy as the result to implement the professionalism of the Depohar 10 Personnel. The result of the analysis is Strategy Diversification, meaning that the Depohar 10 organization is in a stable condition but faces a number of formidable challenges, so it is predicted that the institution will experience difficulties in carrying out daily activities if it only sticks to the previous strategy. Therefore Depohar 10 is advised to immediately expand its tactical strategy; so that the strategy will focus on using force to overcome the threats it faces. It is hoped that if this strategy is implemented, the professionalism of Depohar 10 soldiers can be realized soon.

The Effect of Training and Work Professionalism on the Performance of Soldiers and Civil Servants at the TNI Historical Center

2025-03-07T14:08:52+00:00

The research objectives are as follows to determine whether together the influence of Training and Work Professionalism on the Performance of Soldiers and Civil Servants at the TNI Historical Center. The sampling technique used in this study the author used Total Sampling technique or randomly All soldiers are the population and sampled as a whole. Based on the results of multiple correlation tests, it is known that the magnitude of the relationship between Training (X1), Work Professionalism (X2) simultaneously on the Performance of Soldiers and Civil Servants (Y) calculated by the correlation coefficient is 0.962. This shows a very strong influence. While simultaneously the contribution or contribution of the variables Training (X1), Work Professionalism (X2) to the Performance of Soldiers and Civil Servants (Y) is 92.6% while 7.4% is determined by other variables, not examined in this study. The intercept constant value of 42.983 can be defined that if the Training (X1), Work Professionalism (X2) variable increases by 1 unit, the Soldier and Civil Servant Performance (Y) variable will increase by 42.983. It can also be defined that the intercept constant value of 42.983 describes the performance of Soldiers and Civil Servants (Y) on average if the variables Training (X1) and Work Professionalism (X2) are 0 (zero).

Influence of Customer Relationship Strategy and Product Innovation on Marketing Performance of Small and Medium Enterprises (SMEs) in Bekasi City Indonesia

2025-04-16T03:33:59+00:00

This study is to determine the influence of customer relations and Innovation Product to Performance Marketing Small and medium enterprises UKM in Bekasi City. This research is a quantitative research. The object of this research is UKM actors in field food in Bekasi City. Technique collection data Which used in study This is with use questionnaire. Study This done with technique incidental sampling with amount sample that is 100 respondents. Analysis Which used in study This is analysis descriptive with model regression linear let's go. The results showed that (1) partial use of Customer Relations has a positive and significant effect on the performance business of SMEs, (2) partial innovation has a positive and significant effect on the performance of SMEs, (3) simultaneously the use of Customer Relations and innovation has a positive and significant effect on the marketing performance of SMEs.

Social Media Optimization for Healthy Lifestyle Promotion Campaigns

2025-03-07T14:12:19+00:00

Abstracts are written in one paragraph using standard Indonesian with enhanced spelling. Social media plays a significant role in promoting a healthy lifestyle to the wider community. With its wide reach and ability to deliver information in various formats, platforms such as Instagram, TikTok, Facebook, and YouTube are effective tools to raise awareness and encourage changes in people's health behavior. This study aims to analyze the potential, challenges, and strategies for optimizing social media in a healthy lifestyle campaign. The research method uses a qualitative approach with a literature study. The results of the study show that social media is not only effective as a means of delivering health information, but also functions to build a mutually supportive online community. Strategies such as selecting the right platform, collaborating with influencers, and presenting interesting and interactive content have been shown to increase audience engagement. Factors such as content quality, consistency, and relevance of information influence the success of a promotional campaign. Campaigns through social media have positive impacts, such as increasing public awareness of the importance of a healthy diet, regular exercise, and mental health balance. In addition, people are also more active in health programs organized by various parties. This study concludes that social media can be optimized as an effective tool to promote a healthy lifestyle, as long as it is supported by the right strategy and evidence-based content.

The Effect of Work-Life Balance and Work Engagement on Employee Performance: A Literatur Review

2025-03-07T14:16:32+00:00

Work-life balance and work engagement are key factors influencing employee performance in workplace settings. In the current highly competitive environment, companies need to enhance productivity and operational efficiency. Workers who effectively manage their work and personal lives often experience reduced stress and improved performance results. This equilibrium enhances job satisfaction while also bolstering employee loyalty, thereby boosting overall organizational efficiency. Moreover, individuals who are deeply involved in their work frequently attain remarkable outcomes as they tackle their responsibilities with heightened enthusiasm and responsibility. Still, numerous organizations struggle to establish an environment that fosters both work-life balance and employee involvement. The study titled "The Effect of Work-Life Balance and Work Engagement on Employee Performance" seeks to examine the connection among work-life balance, work engagement, and employee performance. This qualitative study employs library survey techniques and descriptive analytical methods to elucidate events that have happened recently or historically. The findings suggest that the connection between work-life balance and work engagement can significantly enhance employee performance. However, several studies indicate that while job engagement greatly affects performance, the effect of work-life balance might not be as clear.