WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains )

Pengaruh Audit Operasional Dan Tata Kelola Keuangan Terhadap Optimalisasi Gross Profit Margin Dengan Komite Audit Sebagai Variabel Moderasi Pada Industri Konstruksi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022

Wiluk Lianawati — Mon, 02 Jun 2025 06:10:38 SE Asia Daylight Time

The The growth of the construction industry is experiencing a trend that tends to decline from year to year. This study aims to determine the influence of operational audit and financial governance with the audit committee as a moderation variable on gross profit margin optimization. The research method used is descriptive verification using a quantitative approach by collecting secondary data in the form of financial statements and annual reports of construction companies obtained from the Indonesia Stock Exchange in 2020-2022 with the population being construction industry companies, while the number of samples in this study is 10 companies that meet the sample criteria during the research period with sampling techniques using purposive sampling method. Data analysis method and hypothesis test using the logistic regression method and Moderated Regression Analysis (MRA) with the support of the SPSS Version 27 program. The results showed that that operational audit and financial governance have a significant influence on the optimization of gross profit margin. And the results of the research for the moderation variables of the audit committee were simultaneously able to moderate the operational audit to the optimization of gross profit margin, but the audit committee was not able to moderate the financial governance variables to the optimization of gross profit margin.

Self Efficacy and Person Job Fit as Determinants of Employee Performance: A Study on CV. Surya Gemilang Motor Surabaya

Achmad Zaki Fadhil, Waras Waras, Mochamad Syaiful Arif — Sun, 27 Jul 2025 16:42:47 SE Asia Daylight Time

This study aims to examine and analyze the effect of Self Efficacy and Person Job Fit on employee performance. The population of this research is employees of CV. Surya Gemilang Motor Surabaya. The sampling technique used Total Sampling, namely the technique of all members of the population used as a sample of 30 employees with marketing status at CV. Surya Gemilang Motor Surabaya. Data analysis techniques were performed using statistical tools with SPSS version 25. Based on the results of the t hypothesis test it is known that partially Self Efficacy and Person Job Fit have a significant effect on employee performance. Meanwhile, based on the results of the F test hypothesis test, it is known that simultaneously Self Efficacy and Person Job Fit have a significant effect on employee performance. Thus for CV. Surya Gemilang Motor Surabaya is advised to pay attention to the Self-Efficacy and Person Job Fit conditions of employees so that employee performance continues to increase.

EFEK DARI BEBAN KERJA, SUASANA KERJA DAN INTERAKSI SOSIAL PADA PRESTASI KERJA SERTA KEMANTAPAN KERJA VARIABEL INTERVENING DI DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN KUDUS

Aditya Angger Wibowo — Thu, 31 Jul 2025 00:00:00 SE Asia Daylight Time

This study aims to analyse the effects of workload, work atmosphere, and social interaction on work performance and job stability as intervening variables. To collect data, quantitative analysis was conducted on weighted questionnaires; the validity and reliability of the questionnaires were calculated; and data were collected from independent variables and mediating variables that support them. For estimation and interpretation of results, determining the sample size is crucial, particularly in the context of Structural Equation Modelling (SEM) study. 140 people made up the study's sample size, which employed 27 indicators. The following are the findings of the analysis carried out with Structural Equation Modelling (SEM): Workload significantly and negatively affects job stability. Job stability is positively and significantly impacted by the workplace. Social interaction has a positive and significant effect on job stability. Workload has a negative and significant effect on job performance. Work environment has a positive and significant effect on work performance. Social interaction has a positive and significant effect on work performance. Work performance is positively and significantly impacted by job stability. Job stability can operate as an intermediary between social interaction and job performance, but it cannot act as an intermediary between workload and work environment on work performance.

DAMPAK FINTECH TERHADAP PERUBAHAN PERILAKU KONSUMEN DALAM AKSES LAYANAN KEUANGAN DIGITAL

Reo Zaputra — Sat, 02 Aug 2025 06:06:31 SE Asia Daylight Time

The development of information technology has brought significant changes across various sectors of life, including the financial sector. Financial technology (fintech) has emerged as an innovation capable of disrupting traditional financial systems and offering fast, efficient, and easily accessible solutions for the public. This study aims to analyze the impact of fintech on changes in consumer behavior in accessing digital financial services. Using a descriptive qualitative approach and a literature review from various sources, the study shows that fintech has transformed consumer behavior from relying on conventional financial services to embracing digital ones. The positive impacts include increased financial inclusion, time efficiency, and ease of access. However, there are also negative effects, such as rising consumerism, dependence on technology, and low financial literacy among the public. Therefore, proper education and regulation efforts are needed so that the development of fintech can be utilized optimally and sustainably.

PERKEMBANGAN DAN DAMPAK PENGGUNAAN E-MONEY TERHADAP PERILAKU KONSUMTIF MASYARAKAT

Ayang Sukma — Tue, 05 Aug 2025 05:53:56 SE Asia Daylight Time

The development of digital technology has driven a significant transformation in Indonesia's payment systems, notably through the use of e-money. The convenience and practicality offered by e-money have made it increasingly popular across various segments of society. However, alongside these benefits, concerns have emerged that uncontrolled usage may encourage consumptive behavior, particularly among the younger generation. This research aims to examine the relationship between the use of e-money and the tendency towards consumptive behavior through a literature review approach. Data sources were obtained from relevant scientific journals, official reports, and academic articles published within the last five to ten years. The findings indicate a positive correlation between the intensity of e-money usage and an increase in consumptive behavior. The ease of transactions, attractive promotions, and the absence of physical interaction with money are the primary factors driving this behavior. On the other hand, the levels of digital financial literacy and self-control are proven to mitigate the negative impacts of e-money usage. Therefore, collaborative efforts from the government, service providers, and educational institutions are necessary to raise public awareness about using e-money wisely. This research is expected to serve as a foundation for developing educational policies and for further studies related to consumer behavior in the digital era.