Journal of Business and Behavioural Entrepreneurship

The Influence of Transaction Speed and Top-Up Facilities on the Decision to Use Fintech OVO with Partner Quantity as the Moderating Variable

Muhammad Junaid Kamaruddin — 2023-12-05

This study aims to analyze whether there is a significant influence between Transaction Speed and the Decision to Use and Partner Quantity on the Top Up Facility. The population in this study are all people who use fintech ovo in the Jakarta area. The sample of this research is 175 people. The type of data created is primary data using a questionnaire which is filled in directly by the respondents and then processing the data using Partial Least Square (PLS). Statistical results from research data processing show that transaction speed has a positive and significant effect, top up facilities can have a positive and significant effect, partner quantity is not yet significant, transaction speed has a positive and significant effect on usage decisions, top up facility has a positive and significant effect on usage decisions.

The Influence of Occupational Safety and Health on Employee Performance which is Mediated by Employee Work Motivation at PT PIP

Suyatno — 2023-12-06

Background: Employee performance is an aspect that must be considered by every company. Because if the employee's performance is not good, it will affect the progress and development of the company in the future. However, in recent years the performance of employees at PT PIP has decreased. Many factors affect the decline in employee performance at PT PIP, one of which is the occurrence of work accidents due to inconsistent implementation of Occupational Safety and Health, resulting in decreased employee motivation.

Purpose: This study aims to examine and analyze the variables that can affect employee performance with Occupational Safety and Health at PT PIP through employee motivation as mediation.

Originality/Value: Updates in this research have not been found in previous research discussing efforts to improve employee performance by implementing the Occupational Safety and Health program and employee motivation at PT PIP.

Research Limitations: The limitations in this study are only to analyze efforts to increase employee performance with Occupational Safety and Health and employee motivation at PT PIP.

Research Design/Methodology: In this study, a quantitative descriptive method was used. There are 2 types of data sources used in this study, namely primary data and secondary data. The population in this study were all permanent employees of PT PIP. In this study, a saturated sample was used for the sampling method, which means that all the people in the population are used as the sample. As a result, all permanent employees of PT PIP or 103 respondents became the research sample.

Findings: Based on the research results show that Occupational Safety and Health has a positive effect on employee performance but not significant. Occupational Safety and Health has a positive and significant effect on employee motivation. Employee motivation has a positive effect on employee performance. Employee motivation mediates the effect of Occupational Safety and Health on employee performance.

Integrating Spirituality in Accounting Research: A Novel Methodological Approach

Rismawati — 2023-12-13

Accounting research has traditionally been emphasized from a quantitative and rational perspective. However, accounting as a social science encompasses deeper and more diverse dimensions, including spirituality. This article explores the potential of integrating spiritual methodology in accounting research, considering that spirituality can provide a novel and profound perspective in understanding the realities of accounting. Utilizing hermeneutics and phenomenology approaches, this article attempts to comprehend how spirituality can be applied in accounting research and the benefits that can be derived. The findings suggest that through a spiritual approach, researchers can attain a more holistic and in-depth understanding of accounting realities. Additionally, spiritual methodology fosters self-reflection and heightened awareness in researchers, enriching the research process itself. This article contributes to the literature by offering an alternative viewpoint in accounting research methodology and emphasizing the importance of integrating spirituality in research.

Determinants of Capital Structure in Retail Companies Listed on The Indonesian Stock Exchange

Obing Zaid Sobir — 2023-12-13

The determinant of the capital structure of retail companies listed on the Indonesia Stock Exchange (IDX) is the factors that influence how companies in this sector decide to finance their operations, including how they incorporate debt and equity into their capital structure. The capital structure is the comparison between debt and equity used by companies to finance their activities. This research aims to construct a concept and model and analyze the determinants of capital structure in retail companies in Indonesia using a Panel Data Regression approach. The research population includes all retail sector companies in Indonesia listed on the Indonesia Stock Exchange from 2017 to 2022. The capital structure is proxied by Debt Equity Ratio (DER). Meanwhile, the determinants of capital structure in this study consist of Profitability, Size, Growth, Liquidity, and Distance From Bankruptcy (DFB). The research shows that Profitability, Size, Growth, Liquidity, and Distance From Bankruptcy (DFB) significantly influence the capital structure policy. The results of this research can assist companies in making more informed financial decisions and can serve as a foundation for the development of policies that support the growth of the retail sector in the Indonesian capital market.

The Influence of Tax Avoidance, Cash Flow Operations, Firm Size and Return on Assets on the Cost of Debt in Coal Mining Companies in Indonesia

Nurul Kamila — 2023-12-15

This research is intended to reveal the effect of tax avoidance, operational cash flow, company size and Return on Assets (ROA) to the cost of debt in coal mining sector companies listed on the Indonesia Stock Exchange during the period 2017 to 2022. Multiple regression analysis as a statistical test is applied in this research. The findings from this research are evidence that tax avoidance, cash flow operations, company size and ROA have an effect on the cost of debt. From this evidence, tax avoidance and ROA have a positive direction, while cash flow operations and company size have a negative direction towards the cost of debt.