Jurnal Manajemen dan Kewirausahaan

WORK CONDITION FACTORS AND EMPLOYEE ENGAGEMENT: THE MEDIATING ROLE OF PSYCHOLOGICAL CAPITAL

Ononye Uzoma Heman — 2024-03-01

Work conditions influenced employee engagement, but its influence was still unclear owing to its multifaceted nature and variations across professions and industries in highly dynamic environments. In addition, studies on the psychological mechanisms explaining this relationship were limited. The study examined specific work condition factors comprising leader-member exchange and role clarity as influences on employee engagement, given psychological capital as a mediating variable. Data were obtained from 231 customer-contact employees working in hotels in two major cities, Asaba and Warri, in Delta State, Nigeria, and analyzed using the partial least squares analytical procedure. The study found that leader-member exchange and role clarity relationships with employee engagement were positive and significant, and psychological capital mediated these relationships. Also, role clarity and psychological capital sequentially mediated the relationship between leader-member exchange and employee engagement. The study contributed an integrated research framework that uncovered the sequential effect of leader-member exchange on employee engagement and the simple and sequential mediation of psychological capital in this framework. The practical implications of the findings were discussed for improving employee engagement.

IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND CREATIVE ACCOUNTING ON FINANCIAL REPORTING QUALITY

Erni Komalasari — 2024-03-01

This research aimed to test whether the implementation of governance in banking in Indonesia influenced the possibility of unethical creative accounting which had an impact on the quality of banking financial reporting. The sample used in this research were accountants who worked at banks in the DKI Jakarta and Bandung areas, totaling 315 respondents. The data analysis technique used was the Structural Equation Model. The research results showed that the implementation of good governance influences the occurrence of unethical creative accounting and the quality of financial reports. The implementation of good governance also influenced the occurrence of creative accounting which had an impact on the quality of financial reports. This showed the importance of implementing good corporate governance in limiting the occurrence of creative accounting which led to unethical actions, to provide reliable quality financial reports for its users. This research contributed to empirical testing of decision-usefulness theory which states the need for rules that must be fulfilled in presenting accounting information reports so that they could be useful in making decisions for users.

HARMONIOUS SOCIAL ENTREPRENEURSHIP: A BUSINESS INNOVATION MODEL FOR EMPOWERING INDONESIAN COMMUNITIES THROUGH RELIGIOUS ORGANIZATIONS

Waraney Alfonsus Matthew Punuh — 2024-03-01

Religious organizations possessed significant potential for community empowerment through social entrepreneurship practices. Although social entrepreneurship had emerged as a strategy within religious institutions to bolster congregational and community economies, it had yet to garner adequate attention. This study aimed to identify social entrepreneurship implementations, explore challenges, and formulate a suitable social entrepreneurship model within the context of religious organizations. The research was conducted within a religious organization in North Sulawesi, Indonesia. The findings suggested that achieving harmonious social entrepreneurship in Indonesia required an inclusive, collaborative stakeholder approach and increased NGO involvement through mentoring roles in entrepreneurial activities. Through a business innovation model integrated into religious organizations, community well-being could be achieved by synergizing entrepreneurship and spiritual values.

IS COAL ABLE TO SHINE? THE ROLE OF LEGAM IN SUPPORTING COAL JEWELRY-BASED SOCIAL ENTREPRENEURSHIP

Rakhman Priyatmoko — 2024-03-01

As coal mining activities ceased in Sawahlunto, tourism, and the creative industry emerged as alternative avenues for the city's development. Legam is a player in the creative industry, specifically in the fashion sub-sector, specializing in coal-based jewelry production, a material abundant in Sawahlunto. Employing a narrative approach and conducting interview data collection, this research aimed to identify the role of Legam Jewelry in supporting social entrepreneurship. A social entrepreneurship approach served as the analytical framework, considering Legam Jewelry's unique business operations. Differences in the locations of raw material sources, workers' residences, and the business owner's domicile increased operational costs. It was interesting to comprehend Legam's motivation for maintaining this location difference between Bandung and Sawahlunto. The research findings indicated that Legam aligned its business processes with social entrepreneurship elements such as social value, civil society, innovation, and economic activities. Despite being deemed capable of fulfilling these social entrepreneurship elements, several critical points required attention in Legam's business processes. One such point related to the need for government support to facilitate physical exhibitions after the coronavirus disease (COVID-19) pandemic. In creating a massive social impact, efforts were necessary to encourage the emergence of similar entrepreneurs in Sawahlunto and other regions.

RESILIENCE AND CONFLICT: THE ROLES OF COPRENEURSHIP, TRANSGENERATION, AND DARK SIDE OF FAMILY BUSINESS

Purwanto Purwanto — 2024-03-01

The present study aimed to examine the role of copreneurship, transgeneration, and the dark side with conflicts in and continuity of family-managed small and medium-sized enterprises (SMEs) or family businesses. Data was derived from 178 owners of batik SMEs, consisting of both those managed by spouses and those inherited. Data analysis was done using SEM-AMOS.22 and showed that (1) copreneurship positively related to family business conflicts; (2) transgeneration positively related to business management conflicts; (3) member family’s dark side positively related to conflicts; and (4) conflicts occurred due to tenuous family social identity (decreased copreneurship bond, transgenerational process failure and dark side) positively related to family business resilience. The present study also included control variables for business size and generational order in order to determine the extent and resilience of business continuity.

GEN Z AND THE FUTURE OF BANKING: AN ANALYSIS OF DIGITAL BANKING ADOPTION

Chitra Laksmi Rithmaya — 2024-03-01

In the era of digitalization, a digital bank was the development of banking services. Bank innovation led to innovation in providing various alternative services and improved the ease of transactions for digital banking applications. This study aimed to discuss how digital banks used service features using a modified UTAUT2 approach. The data used was that of respondents belonging to generation Z in Indonesia who used digital banking services on mobile devices. Data analysis was done using PLS-SEM. The findings demonstrated that performance expectancy was the highest variable determining behavioral intention and used behavior. Habit and trust on service provider also predicted intention, and facilitating conditions also had a direct effect on usage behavior when adopting digital banking in generation Z. Surprisingly, effort expectancy, social influence, hedonic motivation, price value, and trust in the internet did not have a significant relationship, for which some possible reasons were explained further. In this article, theoretical and practical implications were also discussed.