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New Applied Studies in Management, Economics & Accounting - Volume:7 Issue: 2, Summer 2024

Journal of New Applied Studies in Management, Economics & Accounting
Volume:7 Issue: 2, Summer 2024

  • تاریخ انتشار: 1403/01/27
  • تعداد عناوین: 8
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  • Adri Surya, Arumega Zarefar *, Zirman Zirman, Atika Zarefar Pages 7-17
    The purpose of this research was to determine the effect of extrinsic rewards and intrinsic rewards on job satisfaction with organizational performance and commitment as an intervening variable in the organization of the Pekanbaru city region. The data used in this study were primary data which were obtained by distributing questionnaires and conducting direct interviews with Pekanbaru City government institution (OPD) staff. The population in this study was all the staffs of Pekanbaru city institution (OPD). In this study, the total number of institutions in Pekanbaru was 43 institutions. The sample used by researchers was Pekanbaru city institution employees, approximately 109 respondents. Data analysis in this study used Structural Equation Modelling-Partial Least Square (SEM-PLS) with WarPLS version 5.0. The results of this study indicated: extrinsic and intrinsic rewards did not directly influence job satisfaction, extrinsic and intrinsic rewards had direct effect organizational performance and commitment, and performance could not be intervening between extrinsic rewards for job satisfaction, whereas organizational commitment was mediating between intrinsic rewards and job satisfaction.
    Keywords: Reward, performance, organizational commitment, Job Satisfaction
  • Behnoush Jovari *, Kamran Yeganegi Pages 18-31

    This study aimed to study the relationship between financial performance and the diversity of organizational activities of private banks' efficiency of human resources. The research is practical in terms of purpose with a descriptive survey approach. The researcher-made questionnaire based on the standardized questionnaires of Redman and Karabulut was used to examine 384 managers and experts as a sample group, who were selected by a simple random method. For this purpose, statistical tests including Cronbach's alpha, Kolmogorov-Smirnov, and structural equations with SPSS and Smart PLS software were used. The significance of the relationship between financial performance, diversity of organizational activities, and human capital efficiency was confirmed at an error level below 1% and with a 99% confidence level. In the fitting of the model, the index value of diversity of activities, human capital efficiency, and human performance are 78%, 91%, and 82%, respectively, which shows that one of the most effective ways to increase the financial performance of private banks in the dimensions of internal trade, is to pay attention to the growth and learning of employees in the dimensions of individual and organizational efficiency, as well as diversifying their organizational activities.

    Keywords: Human Capital Efficiency, financial performance, Diversity of organizational activities, Private Banks
  • Sasiska Rani *, Aida Rakhmawati, Wulandari Wulandari Pages 32-43
    The benchmarks used to measure company performance use the triple bottom line concept, namely the company's financial success and resilience (profit), social welfare (people), and environmental health (planet). This research combines planetary and profit aspects by examining the influence of environmental performance (planet) and capital structure (profit) on financial performance in mining sector companies. Mining sector companies have a large environmental impact due to their business activities. A company's environmental performance is assessed by the Ministry of Environment and Forestry of the Republic of Indonesia through the Company Performance Rating Assessment Program (PROPER). The sample for this research consists of 12 mining sector companies listed on the Indonesian Stock Exchange in 2017-2021. The sampling technique used was purposive sampling. The research analysis technique uses multiple regression analysis which shows the results that environmental performance has a partial effect on financial performance, but capital structure has a partial effect on financial performance.
    Keywords: Environmental performance, Capital structure, financial performance
  • Dewi Marheni *, Arienda Ramadani, Kelvin Kelvin Pages 44-59
    Savings make a significant contribution to a nation's economic development and are beneficial to people's lives. This study will analyze the variables affecting Generation Z's saving behaviors in Batam City. Data were gathered between November 2022 and March 2023 from 458 Generation Z members in Batam City using purposive sampling through an online questionnaire survey. The method used to analyze the data is the partial least squares - structural equation model (PLS-SEM). The result of this study indicates that financial literacy, religious belief, and future orientation significantly influence saving Intention. Furthermore, peer influence, parent socialization, and saving Intention significantly influence saving behavior. Saving Intention also mediates the relationship between financial literacy, religious belief, and future orientation with saving behavior. This study's limitation is that it solely examines Generation Z in Batam City. It is advised to conduct more studies to include other factors in the model.
    Keywords: Financial Literacy, generation z, Savings, Saving behavior, Saving intention
  • Majid Moradi *, Vahid Oskou, Roqaye Talebi, Fereshte Namdar Pages 60-71
    This research aimed to investigate the unsystematic risk related to the financing policy and behavior of companies in Tehran Stock Exchange. For this purpose, 114 companies listed in the Tehran Stock Exchange from 2015 to 2021 were selected as the statistical sample. This research was correlation using descriptive methods for applied purposes. For data collection, field and library methods were used. The statistical method to test the hypotheses was panel/pooled data, using multiple regression analysis. The results indicated that unsystematic risk has a significant and negative relationship with the financing policies of companies. Also, unsystematic risk had a significant and negative relationship with the financing policy of companies in Tehran Stock Exchange. Also, unsystematic risk had a significant and negative relationship with the financing policy of companies in Tehran Stock Exchange.
    Keywords: Financing policy, unsystematic risk, Financing behavior, Tehran Stock Exchange
  • Robby Zulkifli *, Baiq Anggun Hilendri Lestari, Tri Hanani Pages 72-83
    Islamic banks in Indonesia are experiencing a positive trend marked by Islamic bank profits, which continue to grow yearly. This study analyzes the effect of Islamic financial literacy, Islamic financial inclusion, and Islamic higher education on the profit growth of Islamic banks. Marketability represented by market concentration and market share is included as mediation. This study uses data taken from reports of Indonesia Financial Services Authority and annual reports of Islamic banks in Indonesia from 2018 to 2022. The population of samples in this study was 60 data samples from 12 sharia banks. Data were analyzed using Path Analysis. Two intervening variables as mediation are used to explore further regarding Islamic banking and as a differentiator from other research. The results of this study with the direct effect found that Islamic bank profit growth was influenced by Islamic financial literacy and Islamic financial inclusion, but higher education did not affect Islamic bank profit growth. Indirect effect with marketability as mediation results in findings that Islamic financial literacy and Islamic financial inclusion affect the growth of Islamic bank profits but higher education does not influence the growth of Islamic bank profit. The results of this study can be used as consideration for Islamic banking in making decisions to increase profit.
    Keywords: Islamic Banking, Earnings growth, Literation, Higher education
  • Sumarny Manurung, Michael Christian * Pages 84-101
    Digitalization is the process of using technology in a company in its operational activities, and in the process, this digitalization involves management and employees in a company and can cause additional workload on the team that is the front line for the occurrence of digitalization. The purpose of this study is to see whether the workload on employees in a shipping company with digitalization crowned technostress (technostress creators and technostress inhibitors) during the digitization process and how it affected job satisfaction mediated by employee engagement.This study found that technostress creators and technostress inhibitors did not influence job satisfaction directly, but both variables would have a positive and significant influence if mediated by employee engagement. Hence, it can be concluded that employee engagement is fully mediating between technostress creators and technostress inhibitors on job satisfaction in the shipping company.
    Keywords: digital transformation, Technostress creators, Technostress inhibitors, Job Satisfaction, Employee Engagement
  • Robert Mesrob Dermesrobian * Pages 102-114
    Using the data of the second wave of Armenia’s Financial Capability Barometer, this research analyzes the factors influencing people’s savings behavior in Armenia. Based on a total sample size of n=1447, the results show significant differences in people’s savings behavior based on geographical, demographic, and social characteristics. People in different Armenian regions display different savings behaviors, and those living in rural areas save more than their compatriots living in urban areas or the capital. The results also show that gender, generation, educational level, and marital status are important in people’s savings decision-making. In addition, those who receive seasonal incomes from agriculture, tourism, or remittances, exhibit better savings behaviors. Employment and income levels showed no significant effect. Moreover, a simple linear regression shows that savings knowledge and savings attitude are positively related to people’s savings behavior, yet savings attitude shows a stronger influence than savings knowledge. This research work provides several policy implications and provides important indications to improve people’s savings behavior in Armenia.
    Keywords: Savings behaviors, Savings knowledge, Savings attitude, Descriptive analysis, Armenia