Journal of Applied Management and Business

The Relevance of Human Resource Accounting in Indonesia

Andre Alif Hatta Sugiarta, dwy anti, Grisviana Diva Nabilla — Wed, 06 Dec 2023 00:00:00 +0700

The purpose of this study is an effort to manage human resources from the perspective of accounting as assets and investments and show the costs that arise from each human resource activity. This research contributes to human resource management from an accounting perspective. This research emphasizes human resource accounting as assets and capital invested by the business world. The literature review is used as the basis for research methods. The results obtained that human resource accounting has an important role for companies where there are activities that use costs in managing human resources. The role of human resources as company assets and accounting information system supporters can determine company performance, internal control, and human resources as meaningful capital for the company.

The Impact of Job Satisfaction and Role Conflict on Turnover Intention of Bakti Timah Nurses

Muchtadin, Zelvy Emmelya Sundary — Wed, 06 Dec 2023 00:00:00 +0700

Turnover intention causes increased costs for health organizations and reduces nurse performance. The research is aimed at knowing the impact of job satisfaction and role conflict on turnover intention. Respondents were 91 nurses at the Bakti Timah Pangkal Pinang hospital who were taken by purposive sampling method. The research design is quantitative causality with the data analysis method, namely PLS SEM. The results of the study found that job satisfaction has a negative impact on turnover intention, while role conflict has a positive impact on turnover intention. Future researchers can use the mediation of work engagement, work stress, and commitment to explain the weak relationship between variables.

Factors Influencing Customer Loyalty Among Optical Clinics in The City of Koronadal, South Cotabato, Philippines

Jayson Diaz, Ray Lorenzo, Corine Mag-aso, Bai Sarah Akilan — Wed, 06 Dec 2023 00:00:00 +0700

This paper investigates customer loyalty factors in Koronadal's optical clinic industry. It aims to provide insights for enhancing customer service and loyalty. Key factors identified in past studies include service quality, customer satisfaction, trust, and brand image. Using a quantitative approach with a descriptive-multivariate correlational design (predictive analysis), this study collects primary data through purposive-convenient sampling. Statistical results confirm that customer satisfaction and brand image significantly influence customer loyalty in the optical clinic industry, accounting for 46.7% of the loyalty variance. However, this study also revealed significant findings specific to this industry. Researchers observed that customer satisfaction and brand image played crucial roles in influencing customer loyalty in these clinics. Surprisingly, neither service quality nor customer trust exhibited a statistically significant impact on customer loyalty.These findings have important implications, stressing businesses' need to prioritize customer satisfaction and brand image to enhance loyalty, particularly given the pandemic's impact.

Vicenarian Professionals’ Awareness and Determinants of Engagement in Cryptocurrency in Koronadal City, South Cotabato, Philippines

Jayson Diaz, Mikko Abang, Maria Atam, Mark Ballados — Wed, 06 Dec 2023 00:00:00 +0700

This research delves into investigating the awareness and engagement of vicenarian professionals with cryptocurrency and the digital economy in Koronadal City, Philippines. The study examined the demographic profiles to gain a comprehensive understanding of the participants. Furthermore, it assesses the participants' level of awareness concerning cryptocurrency applications, trading platforms, and associated risks and opportunities. To achieve its objectives, the research adopts a descriptive multivariate correlational approach, leveraging confirmatory predictive analysis to identify significant factors influencing engagement. The study reveals a balanced gender distribution among the participants, showcasing diverse income levels and educational backgrounds. Interestingly, most respondents demonstrate neutral levels of awareness concerning cryptocurrency applications and the associated risks and opportunities. Surprisingly, technological awareness, economic conditions, government regulations, and security concerns do not emerge as significant factors influencing engagement. However, the study uncovers that social media factors play a pivotal role as a significant determinant of engagement among vicenarian professionals. This finding provides valuable insights for policymakers and industry stakeholders aiming to boost cryptocurrency and digital economy participation among young professionals in the region.

The Effect Of E-Wallet, a Hedonist Lifestyle with Self Control as an Intervening Variable on Consumptive Behavior

nikma yucha, Ria Angelina Nur Rohmah — Wed, 06 Dec 2023 00:00:00 +0700

This study aims to prove and analyze the effect of e-wallet, a hedonist lifestyle with self-control as an intervening variable on Consumptive Behavior. This study uses quantitative methods, and data collection using questionnaires. The sample was selected using non-probability sampling with a total of 182 respondents. And data processing and analysis using path Analyzes. The results of this study can be concluded that E-wallet Variable has a positive and significant effect on self-control. Hedonic lifestyle variables have a positive and significant effect on self-control. The hedonic lifestyle has a positive and significant effect on consumer behavior. Self-control variable has a positive and significant effect on consumptive behavior. E-wallet variables have a positive and unsignificant effect on consumptive behavior through self-control. Hedonic lifestyle variable has a positive and unsignificant on consumptive behavior through self-control.