JWM (JURNAL WAWASAN MANAJEMEN)

Pengaruh Keseimbangan Kehidupan Kerja dan Efikasi Diri terhadap Kinerja Dosen Tersertifikasi di Perguruan Tinggi Negeri dengan Kepuasan Kerja sebagai Variabel Mediasi

2025-10-01T04:29:44+00:00

This study aims to examine the influence of work-life balance and self-efficacy on the performance of certified lecturers at state universities in Bengkulu City, with job satisfaction as a mediating variable. This research employed a quantitative approach with a causal design. The population consisted of all certified lecturers in three state universities in Bengkulu City, using a saturated sampling method. Primary data were collected through an online questionnaire distributed to 306 respondents and analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with SmartPLS. The results reveal that work-life balance and self-efficacy have a positive and significant effect on lecturer performance, and job satisfaction mediates the relationship between these variables and performance.

Bridging The Gap: Kebijakan Dividen Sebagai Katalis Penguatan Performa Finansial Terhadap Valuasi Perusahaan

2025-10-01T05:55:47+00:00

This study aims to investigate the effects of liquidity, leverage, and profitability on firm valuation, while also examining the role of dividend policy as a moderating variable within these relationships. A quantitative associative approach was employed, utilizing secondary data sourced from quarterly financial statements of com-panies listed in the IDXHIDIV20 index during the 2022–2024 period. Samples were selected through purpos-ive sampling, and data analysis was performed using panel regression via EViews 13, applying the Moderated Regression Analysis (MRA) technique. The Chow, Hausman, and Lagrange Multiplier tests were conducted to identify the most appropriate estimation model. Results reveal that profitability exerts a positive and signifi-cant influence on firm valuation, whereas liquidity and leverage have no substantial effect. Additionally, divi-dend policy was found to moderate the relationships between liquidity and leverage and firm valuation, but did not serve as a moderating factor for profitability. These findings highlight the importance of dividend policy as a moderating mechanism and suggest that strategic management of financial ratios coupled with a consistent dividend policy can enhance firm value and strengthen investor confidence.

Keberlanjutan Perusahaan: Pengaruh Biaya Lingkungan terhadap Kinerja ESG dan pada Kinerja Keuangan Perusahaan Sektor Energi

2026-06-30T07:35:34+00:00

Sustainability issues have become a major concern as stakeholders increasingly focus on companies responsible for environmental sustainability. ESG performance is increasingly used as an indicator to assess a company's commitment to sustainability practices. This study aims to analyze the influence of Environmental Costs on ESG Performance and Financial Performance, as well as the influence of ESG Performance on Financial Performance in energy sector companies listed on the Indonesia Stock Exchange (IDX). The sample was selected using a purposive sampling method from 89 energy sector companies for the 2021-2024 period, resulting in 27 companies meeting the research criteria, resulting in 108 data observations. A quantitative approach with causality was used in this study. Data analysis used simple and multiple linear regression to examine the influence of Environmental Costs and ESG Performance on Financial Performance. The results showed that Environmental Costs had a positive influence on ESG Performance, but an insignificant effect on Financial Performance. Other results indicated that ESG Performance had a positive influence on Financial Performance. These results indicate that environmental expenditures reflect a company's commitment to meeting stakeholder expectations regarding environmental sustainability, and that companies that effectively manage environmental, social, and governance aspects are able to achieve better economic benefits. A company's success in meeting the needs of various stakeholder groups can increase trust, customer loyalty, investor relations, and regulatory support, which ultimately will enhance the company's sustainable growth.

The Development of Sustainability Reports In Indonesia: Management Approaches and Performance Indicators (Case Study in the Energy Sector 2020-2024)

2026-06-30T06:17:14+00:00

The issue of sustainability reports is a growing concern impacting numerous domestic and international companies. This phenomenon can be attributed to the emergence of sustainability report practices, which enhance corporate image and ensure corporate sustainability. This study utilizes a comprehensive dataset to assess the sustainability reports of Indonesian companies. The analysis employs two distinct types of information: a management approach to the extent of corporate governance disclosure and performance indicators (economic, environmental, and social performance) in sustainability disclosure reporting. A longitudinal approach was employed to evaluate developments up to 2020 – 2024, specifically for companies operating dengan 222 sampel in the energy sector , because the energy sector is an industry with a fairly significant operational impact on the environment. The content analysis framework aligns with the Global Reporting Initiative (GRI) Standards. The findings indicate a positive development in the disclosure of information types, with companies reporting an average governance performance of 77.77% in corporate management. However, the disclosure of economic performance indicators (39.57%), environmental performance (40.47%), and social performance (47.05%) was found to be lower. Aggregate EESG (economic, environmental, social, and governance) disclosure was 48.68%. The quantity of information utilized exhibited considerable variation across diverse sustainability domains. This study also conducted additional testing by performing statistical tests to examine the impact of the disclosure of these two types of information (management approach-performance indicators) on financial performance. The findings indicate that economic and social indicators exert a substantial influence on financial performancems.

Strategi Manajemen SDM dalam Menangani Burnout Karyawan: Literature Review terhadap Pendekatan Kesejahteraan Karyawan

2026-06-10T07:42:40+00:00

This study aims to examine Human Resource Management (HRM) strategies in addressing employee burnout through a literatur riview of 21 national and international articles published between 2021 and 2025. Burnout is understood as an individual problem caused by high workloads, role ambiguity, lack of emotional support, and weak HR policies. Using a descriptive qualitative approach, this study analyzes key themes covering the causes of burnout, HR strategies, and approaches to work well-being. The Study result indicate that strategies such as work-life balance programs, organizatonal support, HR development,and emotional intelligence training are highly effective in reducing burnout levels. These strategies support mental health, increase employee productivity, and support organizational sustainability. This research provides a practical contribution to organizations in developing HR policies oriented towards employee well – being

Budaya Kerja dan Motivasi pada Kinerja: Kepuasan Kerja sebagai Mediasi

2025-09-10T06:57:43+00:00

The purpose of this study is to analyze the influence of work culture and motivation on employee performance with job satisfaction as a mediating variable among employees of PT Bank Bengkulu. The data used in this study are primary data obtained through questionnaires distributed to PT Bank Bengkulu employees via an online survey. The research sample consisted of 274 respondents. The data analysis method used includes descriptive analysis and Partial Least Squares (PLS) analysis. The study reveals that work culture, motivation, and job satisfaction each have a significant positive effect on employee performance. A supportive work culture and strong motivation not only enhance performance directly but also improve job satisfaction, which in turn leads to better work outcomes. Furthermore, job satisfaction serves as a key mediating variable, strengthening the impact of both work culture and motivation on performance. This highlights job satisfaction as a central factor in linking organizational environment and individual drive to overall employee performance.

Mediasi Kepuasan Wajib Pajak dalam Pengaruh Digitalisasi Perpajakan terhadap Kepatuhan Wajib Pajak

2026-06-08T04:40:38+00:00

Tax digitalization refers to the integration of digital technology to enhance the efficiency and effectiveness of tax administration processes, including taxpayer registration, tax payment, and tax reporting. The Banjarmasin City Government, through BPKPAD, has adopted digital tax innovations for local taxes and introduced the Bijak (Banjarmasin Integrasi Pajak) application at the end of 2023 to support taxpayers in conducting digital tax transactions. This study aims to analyze the impact of tax digitalization on local taxpayer compliance and to assess the mediating role of taxpayer satisfaction in this relationship. The research involved 100 registered taxpayers who have used the Bijak application. The findings reveal that tax digitalization positively influences taxpayer compliance. Furthermore, the results confirm that taxpayer satisfaction acts as a mediator between tax digitalization and taxpayer compliance, emphasizing the crucial role of user experience in strengthening the effectiveness of digital tax systems.

Flow Experience and Behavioral Intentions In K-Pop Concert

2026-06-10T17:40:08+00:00

This study aims to identify the factors influencing flow experience and its impact on memory and behavioral intentions in the context of K-Pop concerts. This study places greater emphasis on the context of K-Pop concerts, which have distinct characteristics compared to music festivals that are generally the focus of previous research. Using a quantitative approach, data were collected from 309 respondents through a 5-point Likert scale questionnaire with purposive sampling and analyzed using Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM) with IBM SPSS Amos 26. The findings reveal that character and visual quality, self-congruence, visitor enthusiasm, and interactions among visitors positively influence flow experience. Furthermore, flow experience significantly impacts memory and behavioral intentions, while memory also contributes to behavioral intentions. This study practical implications for concert organizers and the tourism industry in designing emotional experiences that foster satisfaction and organic promotion, while also expanding the theoretical discourse on flow experience.

Determinants of Repurchase Intention in Shopee: The Role of Trust as Mediation

2026-06-21T05:10:19+00:00

The purpose of this study is to analyse Perceived Enjoyment, Perceived Ease of Use, and Perceived Security in influencing Repurchase Intention. This study also explores the role of Trust as a mediator in the purchase of beauty products on Shopee. The primary data was obtained through a questionnaire administered to 190 re-spondents who had previously purchased beauty products on Shopee, using the SEM-PLS data analysis model. The findings indicate that Perceived Ease of Use and Perceived Security have a significant influence on trust and repurchase intention, both through direct and indirect relationships. Meanwhile, Perceived Enjoyment has a direct effect on repurchase intention, but not significantly on Trust. These findings highlight the importance of trust as a mediator in building customer loyalty in online stores. Practically, this study implies that Shopee needs to prioritise improving system security and ease of use of the application to strengthen trust and encour-age repurchase intention.

Moderasi Return Saham dan Kinerja Keuangan pada GCG terhadap Nilai Perusahaan IDX30

2026-06-09T06:45:32+00:00

This research analyzes the impact of Good Corporate Governance (GCG) on firm valuation, focusing on wheth-er stock return and financial performance moderate that relationship in IDX30 companies during 2022–2024. GCG is indicated by institutional ownership, while firm value, stock return, and financial performance are measured through PBV, total annual return, and ROA, respectively. The study employs panel data regression combined with Moderated Regression Analysis (MRA) using a Random Effects Model. Findings reveal no sta-tistically significant influence from institutional ownership, ROA, or stock return. The results highlight that strengthening GCG implementation quality is more crucial than depending solely on ownership structure.

Marketing Mix (4P) and Consumer Perception: Evidence from CNI Indonesia

2026-06-11T04:26:49+00:00

This study aims to analyze the effect of marketing mix elements (product, price, place, and promotion) on the perceptions of PT Citra Nusa Insan Cemerlang (CNI) consumers in Indonesia. The research method used a quantitative approach involving 210 respondents who had used CNI products, and the data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results show that all marketing mix variables have a positive and significant effect on consumer perceptions (p < 0.05), with an R² value of 0.557, which means that the model can explain 55.7% of the variation in consumer perceptions. These findings confirm that the integrated application of the 4P strategy can strengthen positive consumer perceptions. Practically, this study provides input for CNI and similar companies in designing more effective marketing strategies, as well as filling the gap in studies related to the transition from MLM systems to marketing mix in Indonesia.

Social Media Marketing and Brand Loyalty: Evidence from Mobile Banking Users

2025-10-08T07:54:31+00:00

This study tests the influence of five social media marketing (SMM) dimensions on brand loyalty among mobile banking users in Indonesia, mediated by brand perceptions of attractiveness, trustworthiness, and expertise. Data from 217 users were collected via an online survey and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that functional and relational SMM dimensions specifically customization, entertainment, and interactivity significantly enhance brand loyalty. Conversely, trend focused content proved ineffective and negatively impacted perceptions of brand expertise. This study contributes by demonstrating that in high-trust financial services, SMM strategies must prioritize credibility and personalization over fleeting trends, challenging the universal effectiveness of trend-based marketing. Practically, banks should design social media campaigns emphasizing credibility, personalization, and customer engagement.

Pengaruh Work-Life Balance dan Kompensasi Terhadap Kinerja Karyawan pada PT. Pelabuhan Indonesia II Cabang Bengkulu Melalui Stres Kerja sebagai Variabel Mediasi

2026-06-15T05:10:40+00:00

This research seeks to explore the influence of work-life balance and compensation on employee performance, incorporating job stress as a mediating factor. The case study was carried out at PT Pelabuhan Indonesia II, Bengkulu Branch. The sample consisted of employees selected through random sampling, and the data were analyzed using (SEM). The findings indicate that both work-life balance and compensation positively and significantly enhance employee performance, both directly and indirectly via the mediating role of job stress. Moreover, these two factors help to lower job stress, while job stress itself exerts a negative impact on performance. Consequently, job stress operates as a partial mediator that weakens the positive contribution of work-life balance and compensation to performance. These results highlight that maintaining a healthy work-life balance and providing fair compensation are crucial for boosting productivity, while effective management of job stress is essential for sustaining optimal employee outcomes.

Peran FinTech bagi UMKM Provinsi Bengkulu

2026-06-19T18:16:31+00:00

This research is to find out the role of FinTech for MSMEs in Bengkulu Province through the variables FinTech, financial inclusion and financial literacy as variable x and MSMEs as variable Y. The sampling process in this study used purposive sampling technique with a total sample of 150 people who are owners of MSMEs in Bengkulu Province. This research uses quantitative methods using primary data using a Likert scale in the form of an online questionnaire or G-Form and then this data will be analyzed using the SmartPLS 4 tool. The results of this study indicate that FinTech, financial inclusion and Financial Literacy have a positive and significant effect on the development of MSMEs in Bengkulu Province. The results of this study are expected to help MSME players to make decisions in running and developing their businesses and business actors who have not used FinTech can use this technology in supporting their business.

Financial Determinants of Audit Quality: Longitudinal Evidence from a Single Non-Public Firm

2026-02-24T06:04:52+00:00

Audit quality is essential for maintaining the credibility of financial reporting. This study examines the effects of profitability, firm size, leverage, and audit fee on audit quality in a single non-public manufacturing compa-ny, PT Decorindo Inti Alam Wood, using longitudinal data from 2013–2024 and multiple linear regression estimated through the Ordinary Least Squares (OLS) method. The results indicate that audit fee positively influences audit quality, whereas profitability and leverage exhibit negative effects, and firm size shows a posi-tive but inconsistent association. These findings suggest that audit engagement characteristics are more deci-sive than internal financial performance factors in shaping audit quality within a privately held corporate en-vironment. Theoretically, this study provides firm-level longitudinal evidence from a single non-listed compa-ny, thereby extending audit quality literature beyond the dominant focus on publicly listed firms. Practically, the findings emphasize the importance of audit fee structuring and engagement governance in strengthening audit quality in contexts characterized by limited external monitoring mechanisms.