Business Economic, Communication, and Social Sciences Journal (BECOSS)

The Influence of Work Environment and Authoritarian Leadership with Work Experience as a Moderating Variable on Job Satisfaction and its Impact on Employee Performance PT. XYZ

Shelvy Kurniawan, Dea Yolandri, Steven Jose Andreas, Farel Gunawan — Fri, 31 May 2024 00:00:00 +0000

This research aims to analyze the impact of work environment and authoritarian leadership towards job satisfaction moderated by work experience and towards employee performance. Questionnaire was used as the data collection technique and distributed using Google Forms to 200 employees of PT. XYZ. The data analysis technique uses SEM-PLS with smartPLS software. The result of this research shows that Work Environment have a significant effect on Job Satisfaction, Work Environment have a significant effect on Employee Performance, Authoritarian Leadership does not have a significant effect on Job Satisfaction, Authoritarian Leadership have a significant effect on Employee Performance, Job Satisfaction have a significant effect on Employee Performance, Work Experience have a significant effect on moderating Work Environment to Job Satisfaction, Work Environment does not have a significant effect on moderating Authoritarian Leadership to Job Satisfaction on PT XYZ.

Analysis on Behavioral Intention of Financial Auditors in Adopting Big Data Analytics

Archie Nathanael Mulyawan, Kevin Deniswara, Rudy Setiadi — Fri, 31 May 2024 00:00:00 +0000

The rapid development of technology brings significant changes to all business activities, where auditors need to collaborate with IT. A financial auditor's ability to adopt the system is caused by several factors that encourage greater audit competence, where in-depth analysis is needed to identify all these factors, so this research aims to analyse financial auditors in adopting Big Data Analytics in financial report audits with the UTAUT Model. This research uses an explanatory quantitative method by gathering 70 auditors from public accounting firms in the Jakarta area by adopting SEM-PLS which was processed with SmartPls ver3. The results found all variables have a positive effect on behavioural intention. However, the relationship is not moderated by gender and Audit firm size. Thus, it is known that large and small Audit firm size have already adopted big data analytics, where the advances of companies require auditors to be able to practice. Therefore, it is necessary to analyst the potential of auditors to improve audit quality.

Keywords: Big data analytics, Financial auditors, UTAUT model, Audit quality

The The Perceived Privacy Risk in the Modern Society (Case in Customer E-Commerce)

Sambudi Hamali, Vincent Polim, Yohanes Yohanes — Fri, 31 May 2024 00:00:00 +0000

One of the main characteristics of modern society is technological progress in everyday life, but on the other hand, challenges in modern society include the spread of fake news, disinformation, and leaks of personal data. The study's goal is to investigate the influence of social commerce information sharing (SCIS) on consumer trust and the risk of privacy perceived by consumers, as well as the effect of consumer trust on the risk of privacy perceived by Tokopedia users, as mediated through trust. A questionnaire was issued to 100 Tokopedia customers to collect data. SEM-PLS (Structural Model) with WarpPLS software version 8.0 is used for data analysis. SCIS has an effect on trust and consumer-perceived privacy risk, while trust has no effect on consumer-perceived privacy risk, according to the findings. SCIS has a higher impact on consumer trust than on their perceived privacy risks. This demonstrates the need for Tokopedia to build consumer trust.

Optimizing SMEs Through Digital Design for Sustainable Industrial Development

Ferric Limano — Wed, 31 May 2023 00:00:00 +0000

SMEs (Small and Medium Enterprises) are the pillars of Indonesia's economy, as evidenced by their significant contribution to the country's gross domestic product. The digital disruption era, particularly during the pandemic, has necessitated changes in product development and marketing strategies for SMEs, pushing them towards digital approaches. This research aims to study the application of digital design in branding and digital marketing strategies by SMEs, providing recommendations based on the ADDIE model (Analysis, Design, Development, Implementation, Evaluation). The qualitative research method utilized data from two product samples: Maicih (Food) and Compass (Fashion). In the case of Maicih, engagement was built through a viral snack brand known for its unique spicy flavors, enjoyed socially. The brand's social media, featuring the tagline "cerita emak" (mother's stories), helped foster interaction and drive traffic to online marketplaces. For Compass, the focus was on building a sneaker community, facilitating buying and selling within the community, and fostering emotional connections through collaborations. This study encompasses market analysis, brand design, and the digital development and implementation process. SMEs that can adapt and sustain themselves can address the sustainability goal: "Build resilient infrastructure, promote inclusive and sustainable industrialization, and foster innovation.”

Pekalongan, The World’s City of Batik, Embraces Plurality Through Cultural Events with Religious Background

Wisnu Murti Sri Budiarto, Arum Dyah Restiani, Lidya Wati Evelina — Fri, 31 May 2024 00:00:00 +0000

This journal investigates Pekalongan’s city branding through the Giant Lopis tradition and the Ritual & Culture Carnival. As the world’s batik hub, Pekalongan’s cultural richness and diverse communities, epitomized as the Batik City, are integral to its identity. The Giant Lopis tradition, featuring colossal rice cakes, symbolizes unity among diverse ethnic and religious groups, fostering harmony. Conversely, the Ritual & Culture Carnival by Klenteng Po An Thian Pekalongan highlights Chinese cultural expressions, enhancing the city’s cultural tapestry. Using qualitative methods such as ethnographic observations and content analysis, this research explores how these traditions contribute to Pekalongan’s branding as a plural city. Additionally, various cultural backgrounds, including Chinese and Islamic, contribute to the diversity of Batik motifs. Findings underscore their positive impact, fostering resident pride, intercultural bonds, and attracting domestic visitors. This study offers valuable insights for policymakers and marketers aiming to leverage cultural heritage for inclusive city promotion.

Determinants of Business Resilience in Small and Medium Enterprises in Pekalongan: Business Process Capability as a Mediating Variable

Fri, 31 May 2024 00:00:00 +0000

The purpose of this article is to investigate the model of how business process skills, through system adoption, affect business resilience and performance. empirical research on small and medium-sized businesses that currently run their operations using ERP systems. The adoption of accounting information systems is shaped by the use of business intelligence, the deployment of dynamic accounting information systems, and human resource competences associated with the use of accounting information systems. Additionally, the adoption of accounting information systems and organizational resilience are moderated by business process capabilities. One way to get empirical data is through surveys. Path analysis was conducted using partial least squares. Information systems adoption as a foundation for enhancing organizational resilience, including the use of business intelligence, resource competences associated with accounting information system use, and dynamic accounting information system deployment. As a mediating variable, business process capability has the power to boost business resilience, which will enhance organizational performance. Creation of ideas that serve as a foundation for assessing organizational performance and resilience models through the use of accounting information systems in business processes.

Digital Marketing: A Case Study of Social Media Marketing of Indonesia Real Estate Companies

Herman Widjaja, Handri Santoso — Fri, 31 May 2024 00:00:00 +0000

Real Estate industry, like other industries, is also heavily influenced by digital marketing especially the social media. Websites, Facebook, Instagram and YouTube become necessity in modern marketing of real estate. Indonesia’s real estate industry is a dynamic industry considering the country’s economy growth, population size and growth. Although several research has been conducted in this area, the topic focusing on Indonesia’s real estate Social Media Management System (SMMS) is still very limited. The qualitative comparative study is intended to explore and compare social media marketing strategy among top developers in Indonesia, and how they utilize the platforms to distribute marketing content and company’s other information. The data are collected from observation of the companies’ official websites and 138 accounts in YouTube, Facebook and Instagram. The study shows that each company has different strategy, depends on project locations, product / project size, project / product lifetime, target audience (prospects, affiliates, public in general, community etc), project’s ownership structure (fully owned, joint venture, franchise), sales / recurring / operational, management of social media team. Among the surveyed platforms, Instagram has been the most popular to distribute sales information for either recurring products, sales products group of products and even corporate or general public information.

Hubungan Bermain Peran Dalam Pembelajaran Daring Dengan Tingkat Perkembangan Sosial Emosional Anak Usia Dini

Muhamad Nanang Suprayogi, Alya Fadia Soeriaatmadja — Fri, 31 May 2024 00:00:00 +0000

This study aims to examine the relationship between role play in online learning and the socio-emotional development level of early childhood. This study uses a quantitative method with 76 respondents from kindergarten and early childhood education teachers in DKI Jakarta. In measuring dramatic play, this study adapts Smilansky's Scale for the Evaluation of Dramatic and Socio-dramatic Play measuring instrument and in measuring social emotional development adapts the Social-emotional development assessment. The data obtained in this study are based on the results of respondents' observations. The results of this study found that there was a significant and positive relationship between role playing and social emotional development level. This is based on the results of the correlation coefficient analysis (r = 0.570, p < 0.05) and the linearity analysis of the scatter plot spreads diagonally on the graph. The result of the study suggests that the teacher can use the role-playing for increasing the development of social-emotional among early childhood.

Editorial Page and Table of Content

Muhamad Nanang Suprayogi — Fri, 31 May 2024 00:00:00 +0000