Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)

The Analisis Talent Acquisition dan Job Satisfaction Terhadap Employee Perfomance pada Karyawan CV. Roda Mas

Padila Nurmala — 2026-05-30

This study aims to analyze the influence of Talent Acquisition and Job Satisfaction on Employee Performance of CV. Roda Mas Auto Lestari employees. The pre-survey showed low effectiveness of career development, job satisfaction, and a high Turn Over Rate of 40.60%. This quantitative study involved 93 employees as the population and sample with a saturated sampling technique. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression through SPSS. The results show that partially Talent Acquisition has no positive and significant effect on performance, while Job Satisfaction has a positive and significant effect. Simultaneously, both have a positive and significant effect. This indicates that good Talent Acquisition is not enough to improve performance without the support of internal factors such as job satisfaction. Based on the Resource-Based View (RBV) theory, this study emphasizes HR as a strategic asset and suggests optimizing the company's Talent Acquisition system.

Evaluasi Kinerja Keuangan PT Telkom Indonesia Tbk Berdasarkan Rasio Keuangan

Agusanto Pala’langan — 2026-05-30

This study aims to evaluate the financial performance of PT Telkom Indonesia (Persero) Tbk during the period 2020–2023 using the Du Pont System approach and to analyze the impact of community service activities on improving partners’ understanding of financial performance analysis. The research employs a descriptive quantitative method using secondary data derived from the company’s annual financial statements, while the community service impact is assessed through pre- and post-activity surveys. The results indicate that the company’s financial performance experienced fluctuations in Net Profit Margin, Total Asset Turnover, and Return on Equity during the study period. These fluctuations reflect the dynamics of the company’s ability to manage profitability, asset efficiency, and equity utilization. The survey results show a significant improvement in partners’ understanding of financial performance concepts, the application of the Du Pont System, and Return on Equity analysis after the implementation of the program. The findings suggest that the Du Pont System is an effective tool for comprehensive financial performance evaluation, and the community service activities successfully enhanced partners’ analytical capabilities. This study is expected to contribute academically to financial performance literature and practically to the development of financial statement analysis skills.

Penempatan dan Lingkungan Kerja Non Fisik Terhadap Kinerja Melalui Semangat Kerja Pegawai pada Kantor Wilayah Badan Pertanahan Nasional Provinsi Kalimantan Timur

Afni Dwi Astuti — 2026-05-15

This study aims to analyse the influence of staff placement and the non-physical work environment on staff performance, with work motivation serving as a mediating variable, at the Regional Office of the National Land Agency in East Kalimantan Province. Furthermore, this study also aims to identify the extent to which the alignment of staff placement with their competencies and educational background can enhance work motivation and contribute to optimal performance. This study employs a quantitative approach using a survey method, involving the distribution of questionnaires to 120 respondents who are Civil Servants who have undergone a transfer and have more than two years' service. Data analysis utilises Structural Equation Modelling based on Partial Least Squares (SEM-PLS) with the assistance of SmartPLS. The results indicate that placement and the non-physical work environment have a positive and significant effect on work motivation. Placement also has a positive and significant effect on employee performance, whilst the non-physical work environment does not have a direct significant effect on performance. Work motivation was found to have a positive and significant influence on performance and was the most dominant variable in the research model. Furthermore, work motivation was found to partially mediate the influence of placement on performance and fully mediate the influence of the non-physical work environment on performance.

Pengaruh Kepuasan Pelanggan, Social Media Marketing dan Word of Mouth Terhadap Keputusan Pembelian

Marisa Adellia Lubis — 2026-05-31

This study aims to analyze the influence of customer satisfaction, social media marketing, and word of mouth both partially and simultaneously on purchasing decisions at PT Mitra Jaya Perabot. The study uses a quantitative approach with an associative method. The study population is consumers of PT Mitra Jaya Perabot who have made purchases with a sample of 120 respondents using the Lemeshow formula and purposive sampling technique. The results of the study indicate that partially the Customer Satisfaction variable does not affect purchasing decisions where (t count < t table) is 969 < 1.980 and Social Media Marketing also does not affect purchasing decisions where (t count < t table) is 1.429 < 1.980. On the other hand, Word of Mouth has a positive and significant effect on purchasing decisions with a value (t count> t table) of 6.178> 1.980. Simultaneously, these three variables have a positive and significant effect on purchasing decisions of consumers of PT Mitra Jaya Perabot. These results indicate that Word of Mouth is the most dominant factor in influencing purchasing decisions, so companies are advised to strengthen communication strategies and relationships with customers through recommendation-based promotions.

Pengaruh Pembiayaan Syariah, Rata-Rata Lama Sekolah dan PDRB di Pulau Sumatera 2015-2024

Nadya Nafisha — 2026-05-31

Economic inequality in Sumatra remains an important issue in regional development, as reflected in disparities in income distribution across provinces. This inequality is presumed to be influenced by various factors, including access to financing, education levels, and regional economic performance. This study aims to analyze the effect of Islamic financing, average years of schooling, and Gross Regional Domestic Product (GRDP) per capita on economic inequality across 10 provinces in Sumatra during the period 2015–2024. The research employs a quantitative approach using panel data regression with the Common Effect Model, and data processing is conducted using EViews software to examine the relationships among variables. The results indicate that Islamic financing, average years of schooling, and GRDP per capita do not have a significant effect on economic inequality, either partially or simultaneously. The coefficient of determination of 2.33% suggests that the variables in the model explain only a small portion of the variation in economic inequality, while the remaining 97.67% is influenced by other factors outside the model. These findings imply that reducing economic inequality in Sumatra requires a more comprehensive approach by incorporating additional relevant variables.

Pengaruh Inovasi Produk, Gaya Hidup Sehat, dan Agama terhadap Keputusan Pembelian Makanan Vegetarian di Kalangan Konsumen Indonesia

Nicholas Evan — 2026-05-31

A greater understanding of the factors influencing vegetarian food choices is necessary due to the public's increased interest in plant-based diets. Three factors—product innovation, a healthy lifestyle, and religion—are thought to have an impact on customer purchase decisions. To find out how these three aspects work and how much they affect customers' vegetarian food choices, more research is required. This study aims to investigate how product innovation, a healthy lifestyle, and religion affect Indonesian consumers' decisions to buy vegetarian cuisine. The context for this study is the increased public interest in plant-based diets and earlier research that produced contradictory findings regarding the factors influencing vegetarian food purchasing. Quantitative data was gathered from 100 respondents using a questionnaire. The study was then conducted using partial least squares structural equation modeling (PLS-SEM). The results show that purchasing decisions are positively and significantly impacted by product innovation. On the other hand, leading a healthy lifestyle has little impact. The biggest and most powerful factor influencing shopping decisions is religion.

Pengaruh Harga, Promosi, dan Suasana Toko (Store Atmosphere) Terhadap Loyalitas Pelanggan Ask Coffee Marelan

Tara Febrianti — 2026-05-31

This study aims to examine the effect of price, promotion, and store atmosphere on customer loyalty at Ask Coffee Marelan. This research is a quantitative study with an associative approach. Data were collected through questionnaires distributed to 100 respondents who are customers of Ask Coffee Marelan. The analytical methods used include multiple linear regression, t-test, F-test, and the coefficient of determination (R²) with the help of SPSS 27. The results of the t-test show that Price (X1) has a t-value of 6.724, which is greater than the t-table value of 1.984, with a significance level of 0.000 < 0.05, indicating a positive effect. Thus, H1 is accepted and H0 is rejected, meaning that Price (X1) has a positive and significant effect on Customer Loyalty (Y). Promotion (X2) has a t-value of 2.944, which is greater than the t-table value of 1.984, with a significance level of 0.004 < 0.05, indicating a positive effect. Thus, H2 is accepted and H0 is rejected, meaning that Promotion (X2) has a positive and significant effect on Customer Loyalty (Y). Store Atmosphere (X3) has a t-value of 2.056, which is greater than the t-table value of 1.984, with a significance level of 0.043 < 0.05, indicating a positive effect. Thus, H3 is accepted and H0 is rejected, meaning that Store Atmosphere (X3) has a positive and significant effect on Customer Loyalty (Y). Furthermore, the F-test results indicate that the three variables simultaneously have a significant effect on Customer Loyalty (Y) at Ask Coffee Marelan.

Pengaruh Pengaruh Struktur Aset, Profitabilitas, dan Likuiditas Terhadap Struktur Modal Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

Zihan — 2026-05-31

This study aims to analyze the effect of asset structure, profitability, liquidity, and firm size on capital structure partially in food and beverage companies listed on the Indonesia Stock Exchange during the 2019–2023 period. In addition, this study also aims to determine the role of firm size as a moderating variable in strengthening or weakening the effect of asset structure, profitability, and liquidity on capital structure. The population of this study consisted of 83 food and beverage companies listed on the Indonesia Stock Exchange during the observation period. The sampling technique used was purposive sampling based on certain criteria, resulting in 17 companies as the research sample. With a five-year observation period, the total data used in this study amounted to 85 observations. The data analysis technique used was Moderated Regression Analysis (MRA) to examine the direct relationship between variables and the moderating effect of firm size. The results show that asset structure has a significant effect on capital structure, indicating that the composition of company assets is an important factor in determining financing policies. Profitability has no significant effect on capital structure, meaning that the level of company profits is not a primary factor in determining capital structure. Liquidity has a significant effect on capital structure, indicating that a company’s ability to meet short-term obligations is related to its financing decisions. Furthermore, firm size is unable to moderate the effect of asset structure, profitability, and liquidity on capital structure in food and beverage companies listed on the Indonesia Stock Exchange during the 2019–2023 period.

Ukuran Perusahaan Memoderasi Pengaruh Leverage, Likuiditas dan Audit Tenure Terhadap Opini Audit Going Concern

Dicko Reynaldi Pasaribu — 2026-06-06

This research aims to examine how leverage, liquidity, and audit tenure affect going concern audit opinions, with company size acting as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange from 2019 to 2023. This research uses a quantitative method, with purposive sampling as the sampling technique. The sample criteria obtained were 72 companies with a period of 5 years. The analysis techniques used in this study are Logistic Regression Analysis and Moderated Regression Analysis (MRA). The results of the analysis show that the three independent variables, namely leverage, liquidity, and audit tenure, do not affect the going concern audit opinion. Company size, which acts as a moderating variable, cannot moderate the relationship between leverage, liquidity, and audit tenure on the going concern audit opinion.

Pengaruh Pelatihan, Disiplin Kerja dan Jenjang Karir Teradap Kinerja Karyawan

Indra Kurniawan — 2026-06-06

This study aims to determine and analyze the effect of Training, Work Discipline, and Career Path on Employee Performance at PT Capella Dinamik Nusantara, SM. Raja Branch. This research is classified as associative research and employs a quantitative method. The population in this study consists of all employees of PT Capella Dinamik Nusantara, SM. Raja Branch, the exact number of which is unknown. The sampling technique used was non-probability sampling with a saturated sampling approach. The total sample taken in this study amounted to 64 respondents, with the distribution of questionnaires focused on all employees of PT Capella Dinamik Nusantara, SM. Raja Branch The results of the study indicate that Training has a positive and significant partial effect on Employee Performance, Work Discipline has a positive and significant partial effect on Employee Performance, and Career Path also has a positive and significant partial effect on Employee Performance. Simultaneously, Training, Work Discipline, and Career Path have a positive and significant effect on Employee Performance. The adjusted R square value of 0.721 can be referred to as the coefficient of determination, meaning that 72.1% of the variation in Employee Performance can be explained by Training, Work Discipline, and Career Path, while the remaining 27.9% which is not scrutinized.

Peran Gender dan Education dalam Membentuk Entrepreneurial Orientation pada Pelaku UKM

Indah Yani — 2026-05-31

This research analyze whether entrepreneurial orientation (EO) in the Small and Medium Enterprises (SMEs) depends on the level of education and gender, in the face of inconsistencies between theoretical assumptions and available empirical evidence. The design of this study was a survey of 126 purposely selected SME owners in Indonesia, a quantitative approach. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to analyze the data and determine the relationship between variables. The findings indicate that education level positively and significantly impacts EO and there is no significant impact of gender. The result implies that cognitive capacity and access to knowledge have a greater impact on entrepreneurial orientation than the demographic attributes based on gender. The novelty of the present study can be seen in its critical point of view at revisiting the role of gender as a social construction in models of entrepreneurship and identifying discrepancies in the nature of the relationship between education and EO in the case of SMEs in Indonesia. The contribution of this study to the literature on entrepreneurship is that the contextual and non-demographic factors are important in explaining differences in entrepreneurial orientation and that the study offers a concrete foundation to the formulation of more extensive follow-up studies.

Pengaruh CR, DAR, dan DER Terhadap ROA pada Perusahaan Sub Sektor Asuransi Terdaftar di BEI

Dewi Astuti — 2026-05-31

This study analyzes the effect of Current Ratio (CR), Debt to Asset Ratio (DAR), and Debt to Equity Ratio (DER) on Return on Asset (ROA) in insurance sub-sector companies listed on the Indonesia Stock Exchange during 2021-2024. Profitability in insurance companies is important to examine because this sector has characteristics related to risk management, claim obligations, liquidity needs, and financing structures that differ from non-financial companies. This research applies a quantitative approach with a causal associative method. The data used are secondary data obtained from annual financial statements published on the website of the Indonesia Stock Exchange. The population consists of 19 insurance companies, while the sample was selected using purposive sampling, resulting in 9 companies and 36 observations. Data were analyzed using multiple linear regression with SPSS 27, preceded by assumption tests consisting of normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that CR has no significant effect on ROA, suggesting that liquidity is not the main factor in improving profitability among insurance companies. DAR has a positive and significant effect on ROA, indicating that assets financed by debt can support profit generation when managed productively. DER has a negative and significant effect on ROA because dependence on debt compared with equity may increase financial expenses and reduce profitability. Simultaneously, CR, DAR, and DER have a significant effect on ROA. The Adjusted R Square value of 0.275 indicates that 27.5% of ROA variation is explained by the three independent variables, while 72.5% is affected by other outside factors.

Pengaruh CAR, LDR dan NPL Terhadap Profitabilitas Bank BUMN Indonesia Periode 2019–2024

Sherly Putri J — 2026-05-31

The profitability of state-owned banks plays an important role in maintaining the stability of the national financial system, particularly during periods of crisis and post-pandemic economic recovery. A bank’s ability to generate profit serves as a key indicator in assessing the effectiveness of asset management, capital adequacy, liquidity, and credit risk management. This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Non-Performing Loan (NPL) on Return on Assets (ROA) in state-owned banks during the 2019–2024 period. The research employed a quantitative approach using panel data regression analysis to examine the relationship between CAR, LDR, NPL, and ROA. The sample consisted of four state-owned banks listed on the Indonesia Stock Exchange with a total of 24 observations. The results indicate that CAR, LDR, and NPL partially and simultaneously do not have a significant effect on ROA. The coefficient of determination of 10.57% suggests that other factors, such as operational efficiency and macroeconomic conditions, play a more dominant role in influencing bank profitability

Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Kebijakan Dividen Sebagai Variabel Moderasi Pada Perusahaan Sektor Consume Non Cylicals yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2024

Abellia Nababan — 2026-05-31

This research aims to analyze the effect of Leverage, Profitability, and Firm Size on Firm Value with Dividend Policy as a moderating variable in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Firm Value is one of the important indicators that reflects shareholders’ welfare and investors’ perceptions of the company’s future prospects. Factors such as Leverage, Profitability, Firm Size, and Dividend Policy are expected to influence the increase or decrease in Firm Value. This research employed a quantitative approach with a descriptive method. The data used were secondary data obtained from the companies’ annual financial statements. The sampling technique used purposive sampling, resulting in 27 companies with six years of observation as the research sample. The data analysis methods used were multiple linear regression analysis and Moderated Regression Analysis (MRA) or interaction testing with the assistance of IBM SPSS Statistics 26 software. The results showed that Leverage had a positive and significant effect on Firm Value. Profitability and Firm Size had a negative and significant effect on Firm Value. Meanwhile, Dividend Policy was unable to moderate the effect of Leverage, Profitability, and Firm Size on Firm Value in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the 2019–2024 period.

Pengaruh Store Ambience, Harga dan Food Quality Terhadap Keputusan Pembelian Pelanggan pada Bisnis Coffeshop

Nur Windi Nabilah — 2026-05-31

This study aims to analyze the influence of store ambience, price, and food quality on customer purchasing decisions in coffee shops. This study uses a quantitative method with an associative approach. The research was conducted at Rahasia Coffee and Space and Katana Coffee, located in the Marelan district of Medan. The sampling technique used was purposive sampling with calculations using the Lemeshow formula, resulting in a sample size of 120 respondents. Data were collected through questionnaires distributed to customers who met the research criteria. The data was processed using SPSS software. The results of the t-test showed that for the store ambience variable, the t-value was > t-table (3.963 > 1.980), which means that the Store Ambience variable (X1) had a positive and significant partial effect on purchasing decisions (Y). The price had a t-value > t-table (2.406 > 1.980) which means that the Price variable (X2) has a positive and significant partial effect on purchasing decisions (Y), and food quality has a t-value > t-table (2.550 > 1.980), which means that the Food Quality variable (X3) has a positive and significant partial effect on purchasing decisions (Y). Furthermore, the results of the F test show that f count > f table (21.843 > 2.68) and the significance value < 0.05 (0.000 < 0.05), which means that the three independent variables, namely store ambience, price, and food quality, simultaneously influence and significant on purchasing decisions Customers of Rahasia Coffee and Space and Katana Coffee.

Analisis Dampak Kualitas Produk, Promosi dan Brand Image Terhadap Loyalitas Konsumen Teh Botol Sosro di Kota Medan

Nur Fatdillah — 2026-05-31

This study aims to analyze the impact of Product Quality, Promotion and Brand Image on Consumer Loyalty of Teh Botol Sosro in Medan City. This study uses a quantitative method with an associative approach. The location of this study was conducted in five sub-districts in Medan City, namely: Medan Marelan, Medan Belawan, Medan Deli, Medan Area and West Medan. The sample collection technique used was Purposive Sampling using the Lameshow formula with a sample size of 120 respondents. The results of the study indicate that partially Product Quality does not have a positive and significant effect on Consumer Loyalty with a t-count value < t-table of 0.861 < 1.980. Promotion partially has a significant and positive effect on Consumer Loyalty with a t-count value < t-table of 2.407 > 1.980. Brand Image has a positive and significant effect on Consumer Loyalty with a t-count value < t-table of 6.638 > 1.980. Furthermore, the results of the F test show that the quality of promotional products and brand image simultaneously have a positive and significant effect on Consumer Loyalty of Teh Botol Sosro in Medan City with a calculated F value < F table of 2.407 > 1.980

Analisis Pengaruh Human Capital dan Efisiensi Biaya terhadap Profitabilitas Perusahaan melalui Kinerja Keuangan

Suginam — 2026-05-31

This study aims to analyze the effect of Human Capital and Cost Efficiency on Corporate Profitability through Financial Performance as an intervening variable. The research employed a quantitative approach using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. The research objects consisted of companies listed on the Indonesia Stock Exchange with a total of 25 company respondents. The results indicated that Human Capital had a positive and significant effect on Financial Performance with a coefficient value of 0.651, while Cost Efficiency had a positive effect of 0.582 on Financial Performance. Furthermore, Financial Performance was proven to have a significant effect on Profitability with a coefficient value of 0.721. The mediation effect test results demonstrated that Financial Performance significantly mediated the relationship between Human Capital and Cost Efficiency on Profitability. In addition, the model evaluation results showed that all research indicators were declared valid and reliable based on loading factor, AVE, Composite Reliability, and Cronbach’s Alpha values that met SEM-PLS standards. This study indicates that improving the quality of human resources and operational cost efficiency can enhance corporate financial performance, which subsequently impacts sustainable profitability improvement.

Pengaruh Labelisasi Halal, Citra Merek, dan Kesadaran Halal terhadap Keputusan Pembelian Produk Makanan Kemasan Impor (Studi pada Mahasiswa di Kota Medan)

Salman Munthe — 2026-05-31

Consumer purchase decisions regarding imported packaged food products are an important aspect influenced by the interaction between global marketing appeal and adherence to religious values. This study aims to explore the influence of halal labeling, brand image, and halal awareness on the purchase decisions of imported packaged food products among university students in Medan. Utilizing a quantitative approach with a sample of 100 student respondents and applying multiple linear regression analysis, this study finds that halal labeling, brand image, and halal awareness partially and simultaneously have a significant impact on purchase decisions. The results indicate that brand image has the most dominant positive influence, highlighting the strong exposure of global trends and lifestyles among university students in the short term. However, the presence of
official halal labeling and high consumer halal awareness are also proven to have a significant influence, acting as crucial screening instruments in providing spiritual security and mitigating doubts regarding foreign products. This study also highlights the importance of credible halal certification and information transparency from manufacturers to minimize uncertainty in the imported product market and support the protection of Muslim consumers.

Pengaruh Rotasi Auditor, Audit Tenure, dan Ukuran KAP terhadap Kualitas Audit Dimoderasi Audit Fee

Ronid Ramadhan — 2026-05-31

This study aims to determine the effect of auditor rotation, audit tenure, and public accounting firm size on audit quality with audit fees as a moderating variable, in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This study study quantitative method using a population of manufacturing companies in the consumer goods industry listed on the IDX. Sampling using purposive sampling technique so that the number of samples in this study was 370. The data analysis used is moderated regression analysis (MRA) with the EViews 12 data processing application. The results of the study show that auditor rotation does not affect audit quality, audit tenure does not affect audit quality, while the size of the public accounting firm has a positive effect on audit quality. In addition, audit fees cannot moderate the effect of auditor rotation on audit quality, audit fees cannot moderate the effect of audit tenure on audit quality, and audit fees cannot moderate the effect of the size of the public accounting firm on audit quality.

Competency Mapping Practices and Organisational Development: Evidence it Companies in Bengaluru

Madhumati Kadkol — 2026-05-31

Competency mapping has become an integral human resource management practice for aligning employee capabilities with organisational objectives, particularly in knowledge-intensive industries. The present study assesses competency mapping practices and examines their perceived contribution to organisational development among employees working in selected Information Technology companies in Bengaluru. A quantitative research approach was adopted using a descriptive cross-sectional survey design. Primary data were collected from 400 employees through a structured questionnaire and descriptive statistics, including mean, standard deviation and ranking analysis, were used for data analysis with IBM SPSS Statistics (Version 29). The findings show that competency mapping practices are widely adopted across the selected organisations, with Competency Identification, Skill Development and Organisational Productivity emerging as the most prominent dimensions. Employees also perceived competency mapping as making a significant contribution to organisational development through stronger strategic alignment, effective workforce utilisation, greater employee commitment and improved organisational adaptability. The study establishes the importance of competency mapping in strengthening organisational capability and supporting sustainable organisational development within the Information Technology sector.

Pengaruh ROA, DER, dan Opini Audit terhadap Audit Delay Dimoderasi Reputasi KAP

Ariya Maulana Bakri — 2026-05-31

The research aims to determine the return on assets (ROA), debt to equity ratio (DER), and audit opinion on audit delay with the reputation of the Public Accounting Firm as a moderating variable in the study of consumer goods industry companies with the food and beverage sub-sector listed on the Indonesian Stock Exchange for the period 2019-2023. The sample selection method used is purposive sampling. The total observations in this study were 255 samples with 5 years of observation consisting of 51 companies. The data analysis technique used in this study is moderation analysis using moderated regression analysis. The research results found that return on assets, debt-to-equity ratio, and audit opinion influenced audit delay. Furthermore, the reputation of the public accounting firm did not moderate the influence of ROA, DER, and audit opinion on audit delay.

Insentif Dan Kompetensi Sebagai Kunci Keunggulan Kinerja Karyawan

Sikumbang Muharmansyah — 2026-05-31

This study analyzes the influence of incentives and competence on employee performance at the Serdang Indah Mandiri Savings and Loan Cooperative (KSP) in Medan City. Using a quantitative approach with an explanatory survey design, the study involved 85 employees as respondents through a saturated sampling technique. Data were collected using a structured questionnaire with a Likert scale and analyzed using multiple linear regression with SPSS 29.0. The results showed that: (1) incentives had a positive and significant effect on employee performance with a t-count of 4.213 > t-table 1.96 (p <0.001); (2) competence had a positive and significant effect on employee performance with a t-count of 3.784 > t-table 1.96 (p <0.001); and (3) incentives and competence simultaneously had a significant effect on employee performance with an F-count of 37.487 > F-table 3.11 (p <0.001). The research model was able to explain 56.6% of the variation in employee performance (R² = 0.566).

Indian Economy in the Post-Reform Period: An Empirical Overview of Economic Performance and Inequality

Vishnu I Raj — 2026-05-31

The economic reforms of 1991 marked a paradigm shift in India’s economic policy, with the adoption of Liberalisation, Privatisation, and Globalisation-based policy. The economy has undergone substantial transformation since the reforms, with growth accelerating and making India one of the largest and fastest growing economies in the world. At the same time, serious concerns have arisen due to rising economic inequalities persisting and rising in the country in the post-reform period. This study addresses these concerns by examining the overall performance and the economic inequality of the Indian economy in the post-reform period. It provides an empirical analysis of economic development, as well as distributional equities, using descriptive and trend-based analyses of secondary data and relevant indicators to evaluate economic performance and economic inequalities. The study found that while India’s economic performance has improved according to conventional indicators in the post-reform period, income and wealth inequalities have markedly increased. The study highlights the need for sustained policy attention to the distributional aspects of India’s economic growth, recommending progressive taxation and legislative interventions for distributional equity.

An Empirical Analysis of Sustainable Agricultural Finance Adoption among South Indian Farmers

Antony Francis — 2026-05-31

Sustainable agricultural finance has become an important mechanism for promoting climate-resilient agriculture and supporting the long-term sustainability of farming systems. Despite its growing importance, the adoption of sustainable financial products among farmers remains uneven, particularly in developing regions where institutional, technological and financial constraints continue to shape investment decisions. This study examines the determinants of sustainable agricultural finance adoption among farmers in Kerala, Karnataka and Tamil Nadu by analysing the influence of financial literacy, climate risk awareness, digital readiness and institutional support. A quantitative cross-sectional survey was conducted among 438 farmers using a structured questionnaire. The collected data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings show that all four determinants significantly influence sustainable agricultural finance adoption. Institutional support emerged as the strongest predictor (β = 0.312), followed by digital readiness (β = 0.241), financial literacy (β = 0.218) and climate risk awareness (β = 0.186). The proposed model demonstrated satisfactory explanatory power (R² = 0.524), strong predictive relevance (Q² = 0.391) and good model fit (SRMR = 0.067; NFI = 0.914). The findings indicate that strengthening institutional mechanisms, expanding digital financial infrastructure, improving financial literacy and increasing climate risk awareness are essential for encouraging sustainable agricultural finance adoption. The study adds to the growing literature on sustainable agricultural finance by providing empirical evidence from South India and offers practical guidance for policymakers, financial institutions and agricultural development agencies seeking to strengthen sustainable financial systems and promote resilient agricultural development.