Journal of Applied Management and Business

The Importance of Financial Literacy in Financial Management in Micro, Small and Medium Enterprises (MSMEs)

Dwyanti Dwyanti — Tue, 02 Jul 2024 00:00:00 +0700

This research examines the impact of financial literacy on the financial management of Micro, Small, and Medium Enterprises (MSMEs) by building upon previous studies. A robust level of financial literacy within MSMEs is crucial for enhancing the effectiveness of financial management practices. Literature review indicates that a heightened understanding of fundamental financial concepts empowers MSMEs to make informed financial decisions, contributing to their overall resilience and sustainability. A deeper comprehension of financial management aids MSMEs in identifying financial opportunities and mitigating risks when formulating long-term financial strategies. Collaborative efforts involving various stakeholders, such as government bodies, financial institutions, and non-government organizations, are essential to elevate financial literacy among MSME stakeholders. It is anticipated that this literacy enhancement will positively impact the welfare and sustainability of the MSME sector as a whole, fostering local economic growth.

Job Burnout Among Hotel Employees: The Impact on OCB and Employee Performance

Dhyah Harjanti, Agatha Charistianty — Tue, 02 Jul 2024 00:00:00 +0700

The company’s success is determined by employee performance. To ensure that the employees are able to deliver their best performance, the company must pay attention on various factors, for instance: job burnout. Job burnout often occurs among hotel employees. Hotels must operate resourcefully to deliver good quality service continuously. The tasks at the hotel are very demanding, and the work environment is stressful. Every employee is forced to be able to work multitasking rapidly and skillfully so that the hotel can operate effectively and efficiently. The research objective is to determine the impact of job burnout on employee performance by using organizational citizenship behavior as an intervening variable for hotel employees. In this quantitative research, a survey was conducted on 120 employees who worked in a number of two-star hotels in Surabaya. The sample was determined using a purposive sampling technique. The data obtained was processed using the Partial Least Square analysis technique. The research results show that job burnout can significantly disrupt employee performance and organizational citizenship behavior. Meanwhile, organizational citizenship behavior can significantly improve employee performance. Organizational citizenship behavior has also been proven to be able to act as a mediating variable in the relationship between job burnout and employee performance.

Enhancing Competitive Edge: Green Commerce and Digital Marketing Implementation in Supply Chain Industry

Iqbal Ramadhani Mukhlis — Tue, 02 Jul 2024 00:00:00 +0700

Green business or sustainable business includes sustainable operational activities, using environmentally friendly materials, producing minimal waste products, managing labor sustainably, and responsible delivery methods. The goal of sustainable business is to eliminate negative impacts on the environment, both on a local and global scale. PT. Abaka Supply Chain is a company operating in the supply chain sector in Indonesia which has long been dedicated to providing the best solutions in renewable fuels. This company is known for its commitment to environmentally friendly business with the production of Biomass Wood Pellets. The application of Green Commerce is the main focus in research, with a focus on environmentally friendly practices that can be implemented in industrial supply chains. This research is included in the applied research category because it uses a qualitative descriptive analysis methodology to provide practical findings that are relevant to digital marketing. Additionally, the Digital Marketing aspect involves implementing online marketing strategies, optimizing social media, and how to approach the market efficiently through digital platforms. Integrating Green Commerce and Digital Marketing can provide valuable insight, as well as being an important milestone in advancing the industry towards a more sustainable and highly competitive future.

The effect of Corporate Social Responsibility, Capital Intensity and Managerial Ownership on Tax Avoidance at Mining Company

Eva Herianti, Agung Setia Budi — Tue, 02 Jul 2024 00:00:00 +0700

The objective of this study is to analyze and examine the effect of corporate social responsibility, capital intensity, and managerial ownership on tax avoidance in mining companies listed on the Indonesian stock exchange. The sample was processed with purposive sampling technique, amounting 72 respondents were obtained from mining companies in the oil, gas and coal subsectors at www.idx.co.id for the period 2020-2022. The research method used is quantitative method with panel data regression as a data analysis technique. The results of this study demonstrate that corporate social responsibility, capital intensity, and managerial ownership simultaneously affect tax avoidance. Corporate social responsibility and capital intensity partially have a significant and negative effect on tax avoidance. Meanwhile, managerial ownership has no effect on tax avoidance.

Attracting Generation Z: How Employer Attractiveness and Prestige Affect Application Decisions

Wardhana Daniel Yudistya, Angelina Chrysilla Gita Astrellia — Tue, 02 Jul 2024 00:00:00 +0700

This study was conducted to investigate the influence of employer attractiveness and prestige on job intention to apply for higher education students in Yogyakarta. Data in this study was obtained through online questionnaires distributed to students, with a total of 78 validated answers. The multiple regression analysis used as the research methods using the SPSS software. The hypothesis results showed that there was no positive and significant influence between employer attractiveness on intention to apply. However, there is a positive and significant influence between employer prestige on the intention to apply.