Company Expects Research Articles

Analisis Pengaruh Kedisiplinan Kerja, Keselamatan dan Kesehatan Kerja (K3), Serta Lingkungan Kerja Terhadap Kinerja Karyawan PT. BBIC BERCA CABLES di Kabupaten Tangerang

PT. BIIC Berca Cables is a company that produces electrical cables and fiber optic cables. Supervising employee discipline, safety & health and the work environment is a way to maintain or improve employee performance. In the preliminary survey conducted, it showed that employee performance was considered to have not met the company's expectations, where many failures were still found during the Optic Cable Quality Test process. The aim of this research is to partially analyze (1) the influence of work discipline variables, (2) occupational safety and health (OSH), and (3) the work environment on employee performance and simultaneously analyze the influence of work discipline, occupational safety and occupational health (OSH) as well as the work environment on employee performance. The research design is associative quantitative, which is a depiction of the relationship between one variable and another. Researchers distributed questionnaires to employees as a method of data collection techniques. The analysis technique used is Correlation Test, Multiple Linear Regression Analysis. In the classical assumption test there is a normality test, multicollinearity test and heteroscedasticity test. From the research results it can be concluded that partially the work discipline variable has a significant positive effect on employee performance, the occupational safety and health (OSH) variable has a significant positive effect, and the work environment variable has a significant positive effect. Simultaneously, work discipline variables, occupational safety and health (K3) variables, and work environment variables have a positive and significant effect on the performance of PT employees. BIIC Berca Cables in Tangerang Regency.
 Keywords : Discipline, Safety, Health, Environment, Employee Performance

THE EFFECT OF WORKLOAD, WORK ENVIRONMENT AND MOTIVATION ON EMPLOYEE PERFORMANCE AT PT KEJAR JEMBER

This study aims to determine and analyze the effect of workload, physical work environment, and motivation partially or simultaneously on the performance of PT Kejar Jember employees. The respondents of this research were 38 employees of PT Kejar Jember which were determined by a census technique. The data analysis method used is multiple linear regression analysis. The results showed that the workload affected the performance of the employees of PT Kejar Jember. The workload which consists of working conditions, use of time and targets to be achieved is perceived as high by employees so employees must be able to manage the workload to produce a good performance. The physical work environment affects the performance of PT Kejar Jember employees. The work environment which consists of lighting/lighting, documentation, space, room coloring, air temperature, noise, and work safety is perceived by employees as good so that employees can produce a good performance by company expectations. Motivation affects the performance of PT Kejar Jember employees. Motivation consisting of encouragement to achieve goals, morale, initiative, and a sense of responsibility is perceived well by employees so that employees can strive to achieve work results by company targets.

Pengaruh Modal Kerja, Likuiditas, Umur Perusahaan dan Pertumbuhan Perusahaan terhadap Profitabilitas; Studi Kasus pada Perusahaan Food and Beverage yang terdaftar di BEI Tahun 2014-2018

Food and beverage companies are industrial companies involved in managing the food and beverage industry and play an important role in Indonesia's economic growth. Every business tries to achieve optimal profit or profit in continuing its business in the future. The purpose of this research is to analyze the effect of working capital, liquidity, company age and company growth on profitability. In this study the number of population is 41. Target sampling, the technique used with certain criteria. Samples were obtained from 16 sample companies. Descriptive statistical panel data and regression using SPSS 2.1 software are used as data analysis techniques. As a data processing tool for presenting statistical data Based on the results of the study it was stated that the working capital variable had a positive and significant effect on profitability, while the liquidity variable was assumed to have a positive effect on profitability, while the company expectation variable was assumed to have a positive effect on profitability, and the company growth variable was assumed to have a positive effect on profitability profitability. From this it can be concluded that the variables of working capital, solvency, firm age together influence profitability.

Tax Planning and Avoidance on Firm Value

The practice of collecting taxes on companies is one of the burdens that will reduce the company's profits. While the company expects to achieve maximum profits, high profits will make the company's value high, as a result of which it can prosper its shareholders. The company therefore minimizes tax payments through planning and tax avoidance. This study aims to test the effect of tax planning and tax avoidance on firm value in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange in the 2019–2021 period. This study used secondary data. Measuring the value of the firm using PBV (price to book value), which is the market price per share divided by the book value of the shares, The sampling technique used is purposive sampling. Of the 26 manufacturing companies in the food and beverage subsector, only 17 met the sample criteria for this study. The analysis method used is multiple linear regression. By using regression analysis, it can be partially known that tax planning affects the value of the company. Meanwhile, tax avoidance does not affect the value of the company. Simultaneously, it can be seen that tax planning and tax avoidance do not affect the value of the company.

Forecasting Employee Potential through Probationary Assessment

Effective corporate governance necessitates the continual nurturing and cultivation of employee potential for long-term professional success. However, assessing an employee's potential and performance objectively and consistently from the start of their career presents a substantial difficulty in reducing any mismatches with the company's goals and expectations. This study introduces a predictive methodology that uses probationary employee performance to map their potential. The study focuses on Performance (Y-axis) and Potential (X-axis) variables using data from 265 employees at Company X who went through a probationary period. Various machine learning models, including Logistic Regression, Naive Bayes, k-NN, SVM, and Decision Tree, were used to analyze data using Orange Data Mining software. The Logistic Regression model has the highest accuracy, at 90% (0.906). Validity testing, using the Confusion Matrix, allowed individuals to be classified into nine potential groups, in accordance with the 9-Box Matrix Talent Management paradigm. This classification provides HR with a strategic tool for tailoring career development strategies based on expected potential within their respective sectors.

Evaluation of Impact of ESG Rating and Environmental Performance Factors on the Level of Credit Risk and Shareholder Expectations of Companies in Carbon-Intensive Industries from BRICS Countries

The objective of the study was to evaluate the impact of ESG ratings, environmental (E) pillar scores and environmental performance metrics of non-financial companies from BRICS countries on their credit risks (measured by credit rating) and shareholder expectations (measured by enterprise value (EV) to sales multiple). Environmental performance metrics included emission scores, water efficiency scores, environmental management team scores and the ability to cope with climate risks scores. The relevance of the study is underpinned by the limited number of research in the field for BRICS countries and contradictory conclusions in research about the strength and direction of the influence of ESG factors onthe value and financial metrics of the companies. The ordered logit regression and OLS regression models were applied for credit ratings and EV/Sales multiple respectively. The sample included 206 companies from carbon-intensive industries from Brazil, China, India, South Africa and Russia for 2018-2021. Financial and ESG metrics were taken from Refinitiv while companies' credit ratings were taken from Moody’s and S&P. The results showed that the improvements in ESG and E-scores as well as environmental performance metrics hurt companies’ credit ratings. Conversely, the improvements in ESG, E-scores and environmental performance metrics had a positive impact on EV/Sales metrics. The latter confirms the TGMT (too-much-of-a-good-thing) effect of environmental performance as equity investors expect a positive effect from climate-related actions on equity performance in the long term.

Implementasi Branding Dan Digitalisasi Bisnis Pada UMKM Di Wilayah Klampok Kota Blitar

In this journal, the authors will discuss Branding and Digitalization in UMKM in the Klampok Village, Sananwetan District, Blitar City. This journal will discuss in detail what branding and digitization are that we will apply to UMKM in this Klampok village. Branding itself is an attempt to provide a company with a certain design or symbol as an identity in a business or company. Branding is usually synonymous with logos, designs, packaging, brands, etc. Branding is very important because branding can create an impression on consumers so they can find out what the company expects. In addition, Branding is also a way to differentiate yourself from performance competitors or other companies. Digitalization is a process of change that is analog to digital technology. This digitalization is also a framework for increasing the efficiency and effectiveness of performance in each section. The digitalization that we are doing is more focused on digitalizing marketing, digitizing marketplaces, digitizing social media and also creating websites for the UMKM we assist. The Branding and Digitalization that we do is of course to help the UMKM that we assist can develop properly.

Impact of Digital Technologies on Business Performance in Serbia

Research Question: The main goal of the study was to investigate the degree to which Serbian businesses accept and use digital technologies as part of the digital business transformation process. Motivation: The main aim was to research the specific determinants of the digital economy, digital technology and digital business transformation. Through an empirical analysis, digital technologies were classified as primary and secondary and the motive was to examine whether digital technologies affect revenue growth, productivity improvement, increase in market share, customer satisfaction and employee satisfaction, reduction in operating costs, development and use of digital products, digital market expansion and digital platform development. Idea: The main idea behind the study was to determine to what extent the said technologies are employed in Serbian businesses, as well as to develop a model of the impact of digital technologies on business performance, which may serve as a basis for further research. Data: The research was conducted from October 2020 to March 2021. A questionnaire was sent to over 500 email addresses of Serbian companies, and 98 questionnaires were filled in and duly returned. We displayed the most important characteristics of our sample and that way pointed out its randomness and representativeness and explained the choice of data analytics methods we use. Tools: The research instrument was a questionnaire including the general information (Part I). Part II included the question regarding the primary and secondary digital technologies used in their daily business activities. In Part III, the participants were required to state the specific outcomes their company expects to obtain as a result of digital business transformation. Findings: Mobile technologies, social networks and cloud computing were found to be dominantly employed technologies by the Serbian businesses from the sample. In percentage terms, the second class of disruptive technologies was shown to be insignificantly present in the Serbian companies. Finally, it appears that the role and importance of robotics and artificial intelligence have started to be recognised on the business scene. There is a significant impact of digital technologies on business performances, and we also give correlations between specific digital technologies and business performances, and intensity and statistical significance of impact in each case. We have also determined that some significant technologies make a latent, indirect impact on performances and shown the way that occurs. The analysis is performed after standardizing the ordinal scale values of variables making the results more accurate. Contribution: The paper provides the state of affairs regarding digital technologies use by Serbian businesses, as well as that of digital business transformation.

Pengaruh Kompetensi Karyawan, Motivasi, Dan Lingkungan Kerja Terhadap Kinerja Karyawan Di PT. Berkah Utama Traktor

Performance is an important aspect for companies. Every company expects employees to work diligently according to their abilities in order to achieve good work results. Without good performance from all employees, the success in achieving goals will be difficult to attain. This research aims to determine the impact of employee competence, motivation, and work environment on employee performance at PT. Berkah Utama Traktor. This research used quantitative. The number of sample for this research consists of 47 permanent employees working at PT. Berkah Utama Traktor. Data collection for this research use of primary and secondary data, using a questionnaire as the data collection technique. This research used multiple linear regression model. The dependent variable in this research is employee performance, while the independent variables are employee competence, motivation, and work environment. The results of this study indicate that employee competence, motivation, and work environment have a positive influence on employee performance.

Analisis Pengupahan Terhadap Sistem Upah Kerja Borongan Buruh Bangunan Berdasarkan Fatwa DSN MUI Nomor 09/DSN-MUI/VI/2000 dan Peraturan Pemerintah Nomor 36 Tahun 2021

Wages are an important component of the relationship between companies and their workers. Researchers analyzed wage practices carried out by PT. Raytama Bintang Arbani where the company is one of the companies in the construction sector that uses the services of workers/laborers who work according to what the company expects. The rampant remuneration is arbitrary because it is caused by the ignorance of both parties about the wage system. Researchers use the theories of wages that exist in the Fatwa regarding ijarah, and Government Regulations regarding wages. The purpose of this study is to find out and explain the practice of giving wages to construction workers at PT. Raytama Bintang Arbani. Second, to find out and explain the analysis of Islamic law on the practice of wages for construction workers at PT. Raytama Bintang Arbani. The researcher analyzed using Fatwa No. 09 of 2000 concerning ijarah contracts and also Government Regulation Number 36 of 2021 concerning Wages. The method used in this research is qualitative research, a type of research that describes systematically what is happening in the field. The data collection techniques used in this study are observation, interviews, and documentation. Based on the results of research in the field, it is true that at PT. Raytama Bintang Arbani under this contract labor wage system, the standard wages given to workers are not the same value as the same work because wages are also based on the length of work of workers/laborers at PT. Raytama Bintang Arbani. The amount of wages, which also has a value, has been determined by the company, so workers cannot negotiate, for fear of losing their jobs. The average worker in this company has a low level of education, so they don't understand regulations. Companies should be wiser and understand wage regulations.

Penerapan Six Sigma Dalam Pengendalian Kualitas Produk Mebel Pada PT Alis Jaya Ciptatama

The obstacle faced by PT Alis Jaya Ciptatama is that the production process carried out in 2022 still has many product defects. For this reason, it is necessary to improve the quality of the product. In this case the method used is the Six Sigma method as a quality improvement tool. The results of analysis using Pareto diagrams obtained the highest type of defect with a percentage of 38.2%, and there are three elements that influence this type of defect, namely human, machine and material elements. Through DMAI analysis, the company's average sigma value of 2.70 is still far from the company's expectations of 6, with a Defect Por Million Opportunities (DPMO) of 115362.894. This value is the most critical failure mode so it needs to be repaired. The proposed improvement is by implementing 5S and providing Standard Operating Procedures (SOP) so that operators work in accordance with operational standards in the mill 1 work area. Then a comparison is made between before and having been given the SOP, so the DPMO value is 72,666 and the sigma value is increased by 0.53.

COGNITIVE BACKGROUND OF VERTICAL FDI SPILLOVERS: AWARENESS MOTIVATION COGNITIVE CAPACITY

This study aims to investigate how the awareness, motivation, and capacity of local organizations affect vertical FDI spillovers in the Turkish automotive industry within the framework of institutional theory. A multiple case study method was used in this study, in which interviews, observations, and documents of seven local supplier organizations were subjected to content analysis. The findings show that the expectations of multinational companies for efficiency in buyer-supplier relationships have limited the awareness, motivation and capacity of local suppliers for internationalization and innovation. This situation prevents local organizations, especially those located at the lower rungs of the supply chain, from capturing the positive effects of vertical FDI spillovers.

Host communities’ infrastructural development expectations of multinational mining companies in Ghana’s mining industry

ABSTRACT This paper, through an ethnographic research approach, examines the infrastructural development expectations that host communities have of multinational mining companies (MNMCs) and how these expectations influence corporate-community relationships in two of Ghana’s mining districts. Using data triangulation from multiple stakeholder perspectives, two MNMCs ranked among the ten best corporate social responsibility firms in the world are studied to explore how and why these expectations impact corporate-community relationships. Theoretically, the paper argues that the Ubuntu philosophy (culture) of the rich sharing their wealth with the underprivileged in society influences community expectations. These expectations, in turn, affect social legitimacy of companies. It therefore emphasizes the need to consider the informal context when using institutional and stakeholder theory to examine corporate social responsibility (CSR) in African countries. By this, the paper contributes to the reorientation of stakeholder theory from a firm-centric to community-centric focus. Managerially, the paper suggests that multinational companies coming to Africa’s mining communities need to understand this cultural norm and set aside enough resources to provide infrastructure projects in host communities to enhance corporate-community relations.

Formation of leadership style of Generation Z

The struggle to find and keep good employees in European companies is in full swing, and it poses a big problem on the desks of HR departments and leaders at all levels. Aside from a general shortage due to demographic developments, a new generation of future employees (Generation Z or ‘Gen Z’) is growing and will join the labor markets soon. A new generation, Gen Z, is entering the workforce, and companies must provide their future employees with a fitting employer value proposition. This study attempts to shed light on the features of leadership style for Gen Z. European companies have already started engaging in research to understand generational differences regarding company expectations better. The motivation of this study is to identify and categorize criteria that help to distinguish a ‘perfect from an average leader’ in the eyes of a Gen Z candidate. The central question of this empirical study was: ‘What does Generation Z expect from its future leaders, and which leadership style fits best to these requirements to unfold the full potential of this generation?’ The results show that Gen Z representatives are motivated and willing to perform. However, social and convenience factors play an essential role. The study comprises 550 pupils and students from Austrian education institutions entering the labor market in a few years. The study’s findings show a shift from ‘doing to being’ and from ‘managing to understanding’. Gen Z emphasizes social aspects like team spirit, working environment, work-life balance, and job security. Density, variety, and flexibility in the job are essential to Gen Z. Gen Z is accustomed to fast changes, which also determines their media-dominated private lives. Cross-functional jobs include job rotation, interdisciplinary tasks, tasks in groups with changing team members, etc., are exciting for Gen Z. Keywords: Generation Z, leadership style, transformational leadership, coaching leadership, servant leadership, employer marketing.

Turquality Support: A Study of Firms in İstanbul

Countries provide to improve their social and economic structure and to raise the country to modern countries through development. Ensuring and sustaining development is directly dependent on economic power. The financing and promotion of foreign trade, which is one of the important dynamics of economic power, is provided in line with appropriate opportunities. The aim of this study is to interpret Turquality's contribution to branding and company expectations through the interview form, which helps our country achieve its sustainable development goals. In the study, 10 of 112 companies operating in and around Istanbul were selected by random sampling method. Appointment meetings were held with the senior managers responsible for the Turquality processes of these companies in different sectors. In this context, the data were arranged and analyzed using "Open Analysis" and "NVivo" qualitative analysis methods. It has been concluded that the enterprises have expectations from the Turquality program on issues such as "accelerating the payments, reducing the formalities, providing freight and R&D support".

FINANCIAL STATEMENT FRAUD: PENGUJIAN FRAUD HEXAGON DENGAN MODERASI AUDIT COMMITTEE

Financial statement fraud has received a lot of attention over the past few years and will continue to become a concern because financial statement fraud can appear in various forms such as hiding assets, exaggerating assets, sales and profits, understating liabilities and costs. Even once deceptive fraudulent accounting practices are initiated, a whole system of manipulation will be used to maintain the appearance of sustainability. Financial reports are used by shareholders to measure company performance versus expectations. However, sometimes manipulated to fulfill one's greed. Many studies have been conducted in detecting and predicting the occurrence of financial statement fraud. This study explores the significant impact on corporate culture in the occurrence of financial statement fraud. Culture has been widely accepted as behavior pattern that influences society's character. In studying the occurrence of financial statement fraud, elements of corporate culture need to be considered along with other factors. This research provides a holistic view of the concept of culture and its influence on organizations and behavior. The second objective is to discuss the influence of corporate culture from the perspective of financial statement fraud. The research findings provide suggestions for improving corporate culture.

Platforms for helping: Companies’ CSR communication and consumers’ response on Weibo during the pandemic lockdown

The current study examined companies’ use of social media platforms for CSR communication during the pandemic lockdown. We examined 1768 companies’ posts on Weibo and tested how the content and the features of the posts influenced retweets and likes. We used “fit” to describe a circumstance where an outside factor made a certain business more capable to alleviate the situation. We defined it as high in the perceived firm-situation fit. Results showed that for high-fit companies, the inclusion of pandemic content and CSR had a significant positive effect on retweets, while for low-fit companies, pandemic content hurt the number of retweets; the CSR factor did not influence retweets. The inclusion of CSR information had a significant positive effect on likes for both high-fit and low-fit companies. The results indicated that consumers have more moral expectations of high-fit companies to provide help during the pandemic lockdown. Moreover, increased interactivity has a significant positive effect on retweets and likes. Drawing from these results, practical suggestions on how to use social media platforms for future CSR communication to promote social good were also discussed.

Olon enters ADC arena with investment

Olon, an Italian pharmaceutical services firm with expertise in high-potency active ingredients, will begin manufacturing antibody drug conjugates (ADCs) with the construction of a new plant in Milan. The $23 million facility will be dedicated to manufacturing ultrapotent compounds, which are linked to antibodies as payloads for the production of ADCs. The company expects the first phase of the project, a payload R&D area, to be completed in the first half of 2024; a production line will be installed in a second phase.

Effect of Work Motivation and Work Discipline on Employee Performance

Employee performance can be used as a means to gain a competitive advantage if employee performance is superior to that of competing company employees. One of the companies experiencing problems with employee performance is the Wates Post office, which is located in the Wates sub-district, Kulon Progo district. There are indications that the performance of the Wates Post office employees is still not in line with the company's expectations. The low performance of these employees is partly influenced by work motivation and discipline. Based on these problems, the purpose of this study was to examine the effect of work motivation on employee performance and to examine the effect of work discipline on employee performance. The population in this study were 70 employees of the Wates Post office, Kulon Progo Regency, Yogyakarta Special Province. The data collection technique used a questionnaire, while the data analysis technique used multiple linear regression. The results showed that work motivation has a significant effect on employee performance and work discipline also has a significant effect on employee performance.

The decision to present comparative financial statements in a mandatory IFRS adoption setting

PurposeThis study analyzes the factors behind the decisions made by the largest listed Chilean companies that mandatorily adopted the International Financial Reporting Standards (IFRS) in 2009 to present comparative IFRS financial statements that year. The authors focus on the role of the expected impact of the change in the accounting standards on a company's financial position as a determinant of this decision.Design/methodology/approachThe sample comprises 105 nonfinancial companies, of which 57 decided to present comparative IFRS financial statements (full adoption) and 48 did not (proforma adoption). Logistic regression is employed to model the decision of interest.FindingsThe decision for full adoption is positively associated with the company's expectation that the change in the accounting standards would improve its financial position, albeit only up to a certain threshold, as evidenced by their inverse U-shaped association.Originality/valueIFRS adoption in Chile creates a unique scenario that allows us to contribute to the literature on the determinants of voluntary disclosure by focusing on a specific case in which the decision to disclose comparative financial statements is associated with mandatory IFRS adoption. The present study provides evidence that opportunistic behavior influences this decision.