Service Companies Research Articles

PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN, MOTIVASI KERJA, DAN KEPUASAN KERJA TERHADAP KINERJA MANAJERIAL

This study aims to see the effect of management accounting information systems, work motivation, and job satisfaction on the managerial performance of managers and supervisors who work at hotel service companies in the city of Bengkulu. This study uses a quantitative approach. Respondents in this study are managers and supervisors who work in five-star hotels in Bengkulu. The sample selection in this study using purposive sampling. Sources of data in this study using primary data with a questionnaire. Data analysis using multiple linear regression analysis using the SPSS program.The results of this study indicate that there is a positive effect of management accounting information systems, work motivation, and job satisfaction on managerial performance, which means that the better the application of management accounting information systems, providing work motivation, and job satisfaction can improve managerial performance.Theoretically, the results of this study support the contingency theory which states that in carrying out their duties, managers need conformity to be able to implement a particular strategy. Contingency theory is a theory that is used as an analysis tool for forms and systems of management accounting, work motivation, and job satisfaction that are useful for providing information to companies, one of which is information to be able to face competition.The limitation in this study is the reduction in the sample because most of the hotel service companies in the capital city are temporarily closed, thus narrowing the results of this study to the number of samples that do not include all hotels in Bengkulu City.

Chatbot as a Corporate Communication Tool: Best Practice of a Hungarian HR Services Company

The advent of cutting-edge technologies has changed the way humans communicate. Corporate communication also has to face the challenges and take advantage of the opportunities stemming from the evolution of infocommunication technologies. The paper aims to present the best practice of a Hungarian certified company providing full HR services regarding the use of a chatbot software application as a corporate communication tool. The company applies its award-winning chatbot to communicate with its temporary workforce in five different languages. The paper is a single-case study based on secondary and primary research. The empirical research is carried out by means of an in-depth interview with the examined company’s representative to get details about the successful application of the chatbot software. The results reveal that the company was able to successfully integrate a rule-based chatbot into its corporate communications. The use of the chatbot has brought a number of benefits, e.g. time- and cost-effectiveness, satisfaction from both the temporary workforce and the internal staff. The paper concludes that even the most basic type of chatbot software can be applied effectively if the users are informed and well-prepared in advance, meanwhile the knowledge base of the chatbot software is appropriately determined and constantly updated.

Diseño de un Sistema Integral para la Formación de Capital Humano en la pequeña y mediana empresa de Yucatán

The purpose of this study is to design an Integral System for the Formation of Human Capital (SIFCH), which allows the strengthening and specialization of this resource and, in this way, helps in the economic growth and consolidation of the market to which the products and services of small and medium-sized companies are directed. The method integrates the qualitative research approach with phenomenological processes, descriptive and analytical scope; for this purpose, interviews were conducted with 35 people, 17 businessmen of the State of Yucatan and 18 experts in the training area (consultants, private training companies, government agencies, business chambers, and business incubators). As a result, the Integral System of Human Capital Formation (SIFCH) was established, which consists of two parts. The internal part (the system's core) contemplates the organization's specific needs in terms of its size, business line, and resources; the entrepreneurial culture and innovation as an added value. The external part was designed according to a compendium of the elements that training experts consider at the time of training; these are: Diagnosis of the learning needs and the Evaluation of the Human Capital Training Process, that is, the results obtained in the productivity and personal growth of the worker in a period of time determined by the organization to measure the impact and effectiveness of this. The conclusions establish the processes to be followed in the implementation of SIFCH.

Methodological Planning to Determine the Technological Expansion of Smart Metering Systems for Utilities

This research uses data analysis and mining techniques to determine the technological expansion of measurement systems in a public service company. It integrates technical, economic, geographic, and social variables into the analysis using machine learning techniques to discover patterns and relationships in large data sets. The fuzzy logic methodology is applied using the MATLAB programming tool “Fuzzy Logic” to build algorithms that allow for the correct selection of measurement, achieving greater efficiency and precision in the assignment of meter types. The results show that 98% of the metering systems in the significant part are electronic meters, with the “Residential BT” rate being the most extensive data set. Implementing the “fuzzy logic” technique recognizes that more than 60% of the meters are electronic, with the registration of active energy, reactive energy, and demand, allowing for greater control over the marketing variables of the distribution system operator. This research suggests that a future restructuring of electrical metering systems benefits the company and its users. By applying the analysis, a portfolio of viable projects for the replacement of measurement systems is obtained, and they are grouped into two clusters based on the total cost of the technological change.

"Hún gæti alveg verið múslimi og allt það": Ráðning fólks af erlendum uppruna til íslenskra fyrirtækja

Erlendar rannsóknir benda á að innflytjendur standa oft höllum fæti á vinnumarkaði og sérfræðiþekking þeirra er oft ekki metin að verðleikum. Markmið þessarar greinar er að skoða ráðningarferlið hjá þjónustufyrirtækjum út frá viðhorfum mannauðsstjóra til erlendra umsækjenda. Rannsóknin, sem er eigindleg, byggir á svokallaðri, hugsa upphátt (e. think aloud) aðferð. Rannsakendur útbjuggu sex ferilskrár kvenkyns umsækjenda, frá jafnmörgum löndum, með umsókn um starf bókara hjá stóru þjónustufyrirtæki. Mannauðsstjórar voru beðnir um að lesa yfir starfslýsingu og hugsa svo upphátt á meðan þeir fóru yfir ferilskrárnar og mátu umsækjendur. Eftir að yfirferð yfir ferilskrár var lokið voru mannauðsstjórar spurðir nánar út í ráðningar á innflytjendum í vinnu. Helstu niðurstöður greinarinnar eru að mannauðsstjórar virðast meðvitaðir um fordóma gagnvart einstaklingum frá Austur-Evrópu og setja ekki fyrir sig að ráða konu frá Litháen eða Póllandi í starf bókara. Mikilvægt er að undirstrika kynjaðar birtingarmyndir fordóma og hvernig niðurstöður gætu hafa verið aðrar ef um karlkyns umsækjendur hefði verið að ræða. Niðurstöður greinarinnar benda jafnframt til að fordómar á íslenskum vinnumarkaði birtast helst í kringum trúarbrögð, þ.e. sem andstaða við Íslam. Viðmælendur reyndu þó að aðskilja sig frá þessum fordómum með vísun til kynjajafnréttis. Einnig bendir rannsóknin til þess að varasamt sé að draga of skörp skil á milli starfsfólks með reynslu eða menntun (skilled) og fólks sem hefur litla reynslu eða menntun (unskilled). Niðurstöðurnar benda einnig til að reynsla umsækjenda sé að miklu leyti metin eftir uppruna. Það er, að reynslan skipti mun meira máli ef hennar var aflað á íslenskum vinnumarkaði.

The impact of soft lean practices on business performance: mediating role of customer satisfaction

Purpose Many firms have adopted different methodologies such as lean management to increase customer satisfaction. This is because they need to respond to customer demands for improved products and responsive service. This study aims to evaluate the influence of soft lean practices (SLP) on business performance in the service sector. Design/methodology/approach Out of 702 questionnaires distributed to various service companies in Zimbabwe, 260 valid responses were received. Structural equation modeling was used to assess the relationship among the factors of the proposed model. Findings The implementation of SLP leads to improvement in the business performance of the service companies. However, the impact of SLP on business performance is mainly indirect, mediated by customer satisfaction. Research limitations/implications The research focused on the implementation of SLP in the service industry of a developing country; hence, the results obtained may require further investigations before generalization to other countries with different sociocultural contexts is made. Originality/value Most previous studies focused mainly on the implementation of the technical lean practices in the manufacturing industry without properly acknowledging the importance of SLP. This research investigates the importance of SLP in the service sector and further explores the mediatory role of customer satisfaction on business performance. The findings also validate the service-profit-chain theory.

The Effect of Service Recovery and Situational Factors on Consumer Forgiveness

The purpose of this study is to (1) determine the effect of service recovery on consumer forgiveness, (2) determine the effect of situational factors on consumer forgiveness. The respondents of this research were 100 consumers of the Tirta Dharma Regional Drinking Water Company, Bengkulu City. The collected data was analyzed using multiple linear regression analysis. The results showed that service recovery has a positive effect on consumer forgiveness. That is, the better service recovery, the higher consumer forgiveness will be. Situational factors have a positive effect on consumer forgiveness. That is, the higher the situational factor of consumers the higher the consumer forgiveness. Implementing service recovery management is considered to have a significant impact on customer evaluation because customers tend to be more emotional when involved in service restoration than during the interactional time of service. When this is done well, a dissatisfied customer can become one of the most loyal customers who acts as public relations for the organization through word of mouth. Improve service quality so that the possibility of service failure can be avoided. With good service quality there will be a positive social environment talk of company services.

Tour and Travel Services Company Website Design with Enhanced Awareness of Transportation Safety

<p><em>Transportation safety is a critical aspect of the tour and travel industry. With increased focus on passenger safety and comfort, tour and travel companies must adopt information technology to enhance safety aspects. This article discusses the design and development of a tour and travel company website that is more safety-conscious, integrating important features such as NIK usage, passenger tracking, real-time notifications, and customer awareness education regarding safety. The design process employs the Analysis, Design, Development, Implementation, and Evaluation (ADDIE) methodology. In summary, the new features added to the booking system have greatly improved user satisfaction and operational efficiency for the company. The safety-conscious website has positively impacted passenger safety and comfort. Technologies like NIK integration, real-time tracking, and automatic notifications have made the service more reliable and user-friendly. However, there's still a need for better education on safety requirements for drivers and vehicles, as many users admit to lacking understanding in this area. Continued efforts to educate users transparently can enhance trust and safety in transportation services.</em></p>

International experience of partnership of private companies and special services in the interests of national security and its significance for Ukraine

The article is devoted to topical issues of national security. Its purpose is to justify the need to review approaches to the partnership of special services of Ukraine and private companies. The current state of threats to national security from the aggressor country is characterized within the scope of scientific research. Attention was drawn to the fact that after the attack of the Russian Federation on Ukraine, there were changes in the security paradigm and approaches to national security and the world system as a whole, and the need, in this connection, to find additional resources to counter the Russian Federation, to develop new effective models of organizing the activities of national special services by involving the potential and resources of non-state institutions in this activity. It was established that the effective partnership of special services and private enterprises in the interests of national security is a stable international practice, and in some cases, the only means of increasing the effectiveness of special services in conditions of shortage of personnel and resources, which meets the requirements of international and national legislation. The international experience of such a partnership is characterized using the examples of the “Griffin”, “ECSA – CERBERUS”, “ProtectUK” projects, as well as the activities of private intelligence and security companies. Prospective directions for strengthening the capabilities of Ukraine’s special services through partnership with private enterprises and their security structures are highlighted, including: creation of security platforms (educational and informational and communicative in nature); obtaining operationally significant information in the interests of ensuring state security both in the country and abroad, including its processing; assistance in the use of existing and development of new software products for the search and identification of persons who pose a threat to the state security of Ukraine, the recording of their criminal activities, etc.; carrying out analytical studies, summarizing a large array of data in the interests of national security; personnel training for work in modern conditions, including using the latest technologies. The need for clear legal regulation of the rights and obligations of the parties to such a partnership is emphasized.

Factors Affecting for Using Services of Mobile Phone Network for Customer of the Lao Telecommunications Company, Oudomxay Province

The purpose of this study was1) to study the situationof customers using mobile phone network services of Lao Telecommunications Company, 2) to studythe significantbetween customers andthe mobile network of Lao Telecommunications Company, 3) to findout the factors affecting customer's loyalty to the mobile phone network service of Lao Telecommunication Public Company.It was a quantitative research with the target group being customers who use the service through the mobile phone network of customers of Lao Telecommunications Company in Uodomxay province, used402 sample group and questionnaires were usedto collect data and analyzedthe data by usingSPSS program. The results found that most of the users of the Lao Telephony network service wereusing the Internet (Data), spending 50,000-100,000 kip per month, the period of using the number is more than 2 years. The important aspects in makinga relationship with Lao Telecom customers are marketing promotion, service process, customer monitoring, administration, communication between customers, and partnership which are in the high level. Factors affecting customers' loyalty to Lao Telecommunication Public Company's mobile network services include repeat service use factors, referral factors, and non-switching network factors with a statistical significancelevel of 0.01

Factors Influencing the Intention to Use Human Resource Information Systems Among Employees of SMEs in Iraq

Introduction:In light of technological development and digital transformation, today's Small and Medium-Sized Enterprises (SMEs) rely heavily on their ability to use technology to succeed. Employees' acceptance or rejection of modern technology and the factors affecting it are crucial topics for SMEs. Methods:This study investigates the moderating roles of Technology Readiness (TR), Experience (EX), Trust, and Voluntariness of Use (VU) on the relationship between Effort Expectancy (EE), Performance Expectancy (PE), Social Influence (SI), Task-Technology Fit (TTF), Facilitating Condition (FC), and the Intention to Use (ITO) Human Resources Information Systems (HRIS) among employees of SMEs in Iraq. Data from 304 employees of Iraqi SMEs will be collected. Statistical analysis will be performed using SPSS and Partial Least Squares (PLS). Results:This research provides insight into the reasons behind employees' resistance to adopting HRIS, supporting the organization's policy of developing employee skills and training them in information technology systems. Discussion:Additionally, evaluating the acceptance of information technology systems can develop the framework for technical services in companies, including human resource units. Furthermore, defining the model's architecture will update stakeholder knowledge and enhance human resource management services in Iraq

Fervo Showed Fractured Geothermal Works, Now Must Do It Bigger, Cheaper, and Soon

Earlier this year, one of the founders of Fervo Energy announced that the geothermal innovator had reached its “Mitchell moment.” Jack Norbeck, chief technology officer for Fervo, likened a test where it used a pair of fractured wells to create water hot enough to generate electricity to the time when Mitchell Energy adopted slickwater fracturing to economically extract large amounts of gas from the ultratight rock in the Barnett Formation. “We have derisked all those core challenges, we reached the Mitchell Energy moment for geothermal,” Norbeck said. By doing all that and supplying 3.5 MW of electricity to the local grid that powers Google facilities, he announced that the firm’s enhanced geothermal system (EGS), had reached the highest level of technical readiness. Now comes the hard part—proving that technical triumph can be turned into something really big. The Mitchell moment in 1997 is remembered because it led to a series of innovations that allowed hydraulic fracturing and horizontal drilling to add enough oil and gas production to move global markets. What has been learned about fracturing in the decades since allowed oil industry veterans at Fervo to effectively use those tools to do what others had failed to accomplish—create high-volume EGS capable of generating power. One big difference between the moments is that Houston-based Fervo’s next step looks like a leap compared to Mitchell’s. After Mitchell’s moment, no innovation was required to sell shale gas from the Barnett or find the oilfield services needed to develop and produce it. Plus, it could learn from the many other companies working in tight rock plays. Its moment was the culmination of years of innovations by oil and service companies who continued finding ways to build on that advance. The endless arguments over who can claim credit for the innovations behind the Mitchell moment are evidence of the size of that support network. Today, Fervo’s efforts are also supported by the oil industry’s service sector and supply chain. Oil company Devon Energy, drilling contractor Helmerich & Payne, and pressure-pumping specialist Liberty Energy are among its early backers. And Fervo is benefiting from the government-funded research and site-evaluation work at the Utah Frontier Observatory for Research in Geothermal Energy (FORGE) site, which is the key site for geothermal testing funded by the US Department of Energy (DOE). But unlike Mitchell, the path to commercial success will require Fervo and others to show they can create large operations to convert the heat they harvest into a cost-competitive commodity in a fast-changing, highly competitive industry. Sage Geosystems recently was added to the short list of geothermal startups with big projects, signing a deal with Meta to build a 150-MW plant somewhere east of the Rockies. Also high on the list is Eavor whose first commercial project will use its closed-loop heating technology for home heating and electric generation in Germany.

The Impact of Policies Regulating the Development of Private Equity on the Growth of Investment Firms

In the current economic environment, there are many kinds of private investment. The importance of how to ensure that investment companies operate rationally and invest successfully, regulate investment behavior and private equity fund managers of investment companies is becoming more and more apparent. Stable and reasonable regulatory policies are conducive to the promotion of improved profitability of investment companies and the long-term stable development of the capital market, among which the promulgation of the Regulations on Supervision and Administration of Private Investment Funds (the "Regulations") has had a profound impact on the growth of investment companies. This paper focuses on the positive and negative impacts of the Regulations on the growth of companies, and selects representative companies in the capital market services for comparative analysis. The results of the study show that the promulgation of the Regulations further regulates the development of the private equity fund industry, making investors more cautious in their decision-making, and thus promotes the development of the growth of private equity fund investment companies.

Evaluation of the Impact of an Ergonomics-Based Educational Program on Preventing Neck Pain Among Employees of a Telecommunications Services Company in Tehran

Evaluation of the Impact of an Ergonomics-Based Educational Program on Preventing Neck Pain Among Employees of a Telecommunications Services Company in Tehran

THE ROLE OF DIGITALIZATION IN THE FORMATION OF THE COMPETITIVE ENVIRONMENT OF THE FINANCIAL AND CREDIT SECTOR OF THE ECONOMY OF UKRAINE

The purpose of the article is to formalize the genesis of digital financial technologies (DFT), identify: the impact of its stages on the competitiveness of representatives of the financial and credit sector (RFKS), the features of digital competition; quantitative assessments of the specified impacts. Achieving this goal has scientific and practical significance, in particular, for the formation of an effective digital strategy of the RFKS. It is noted that the genesis of digitalization was not uniform and took place in stages, which are a consequence of the level of development of the DFT, the need to adapt the RFKS ​​to them and determine the peculiarities of the competition of the RFKS. The dynamics of changes in the market share by types of digital financial services of fintech companies were studied, and a significant fluctuation in their competitive positions was noted. It is indicated that the complex application of DFT by fintech companies gives them the opportunity to strategically gain a significant competitive advantage over traditional RFKS. The prospects of mutually beneficial cooperation in the market of digital services of fintech companies and banks are indicated. It is noted that a new phenomenon is manifested on the example of fintech companies - mutual multiplicative strengthening of the development of DFT, which leads to increased competition. According to the results of the study of the effects of digitalization on the PFKS, the factors of the formation of threats to the competitiveness of banks in a strategic plan are determined and the directions of actions of institutional structures that will contribute to the strengthening of the market competitiveness of non-bank financial structures are indicated.

The Effect of Service Quality and Company Image on Customer Satisfaction of Ubasyada Cooperative in Ciputat Market, South Tangerang

The purpose of this study is to ascertain how customer satisfaction at Ubasyada Cooperative in Pasar Ciputat, Tangerang Selatan, is influenced, both partially and simultaneously, by service quality and corporate image. Quantitative technique is the approach employed. Customers of Ubasyada Cooperative in Pasar Ciputat Tangerang Selatan made up the study's population. Probability sampling, which makes use of the Slovin formula, was the sample strategy employed. There were 97 responders in the research sample. Based on the study's findings, it can be said that customer satisfaction is positively and significantly impacted by service quality, as evidenced by the T_count value> T_table or (13.300> 1.986) with a significance value of 0.000 <0.05. Customer satisfaction is positively impacted by corporate image, as seen by the value of T_count > T_table, or (12.093 > 1.986), with a significance level of 0.000 < 0.05. Customer satisfaction is positively and significantly impacted by service quality and corporate image, as evidenced by the values of F_count > F_table or (99.944 > 3.090) with a significance level of 0.000 < 0.05. The regression effect of service quality and company image on customer satisfaction is Y = 8.282 + 0.322 X1 + 0.482 X2.

The Effect of Disclosure of Sustainable Development Goals on the Financial Performance of Banking Companies in Indonesia

This study aims to analyze the impact of Sustainable Development Goals (SDG) disclosure on the Return On Assets (ROA) of banking companies in Indonesia, to analyze the impact of SDG disclosure on the Return On Equity (ROE) of banking companies in Indonesia, and to analyze the impact of SDG disclosure on the Return On Investment (ROI) of banking companies in Indonesia. The data used in this research are secondary data sourced from the Annual Reports and Sustainability Reports of financial service companies in the banking sector listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The research sample was selected using purposive sampling method, resulting in 15 companies as samples. The data analysis used for hypothesis testing is panel data analysis using Eviews 12 software. The results of the study indicate that SDG disclosure has a positive effect on ROA, SDG disclosure has a positive effect on ROE, and SDG disclosure has a positive effect on ROI of banking companies in Indonesia. These findings provide important empirical evidence that can encourage banking companies to pay more attention to and integrate SDGs into sustainable business strategies to achieve optimal financial performance, and promote more comprehensive and transparent SDG disclosure regulations to help investors make better investment decisions, as well as encourage investors to consider sustainability factors in their investment decisions. The implication of this research is the encouragement for banking companies to pay more attention and integrate SDGs in business strategy.

Build a Better Personal Abilities for a Sustainable Motivation: a Community Services in Penang, Malaysia

The aim of this community service is to empower informal workers and learning sector facilitators by strengthening the individual potential of the Indonesian Community Association (PERMAI) Pulau Pinang with a differentiated learning approach that favors the informal sector workers themselves, as well as an effort to adapt the adjustment process to the work community which exists. With minimal levels of education and skills, these job seekers have to compete with each other. To alleviate poverty, the government implemented a program to place Indonesian Migrant Workers (TKI) abroad. The government's role in this program is focused on aspects of training, protection and providing various conveniences to related parties, especially TKI and Indonesian Migrant Worker Placement Services Companies (PJTKI). Stage 1: Map and collect data on initial partner conditions; Stage 2, Socialization through discussions with partners regarding implementation preparations, implementation time, members involved and service topics at Partners; Stage 3: Training and empowerment of differentiated learning and learning pattern approaches that focus on increasing productivity levels; Stage 4: Assistance in implementing learning approaches to learning patterns that favor increasing productivity levels; Stage 5: monitor and evaluate all partner activities; Stage 6: Follow-up on program implementation

Leadership transition: Challenges faced by millennial leaders in leading multigenerational employees at a service company in Surabaya

Purpose: The purpose of this research is to find out what challenges are faced by millennial leaders and the efforts made in carrying out their role as new company leaders, where the employees currently working at the company are multi-generational. Method: Qualitative study approach using a phenomenological approach. Result: Generational transition in a company where the gap between generations is quite large and causes internal conflict which has an impact on the company's internal condition. A leadership transition occurred in a service company in Surabaya where the previous leader was from the baby boomer generation who was then replaced by a leader from the millennial generation. Baby boomer leaders who have a command and control leadership style cause internal conflict which has an impact on low levels of engagement and several employees decide to resign from Company X due to differences in viewpoints between generations. Company X has multi-generational employees. The new leader of Company X, the millennial leader, must start leading the company under conditions that are far from ideal. However, the millennial leader succeeded in overcoming this problem and made Company X employees more productive and positive by adopting a transformational leadership style. Conclusion: The subject tends to apply a transformational and adaptive leadership style. Not only that, the main principle possessed by the participant, where the participant always tries to serve and help his team members well, makes him can be said to be a leader who has the servant leader type.

THE INFLUENCE OF BLOCKHOLDER OWNERSHIP , PROFITABILITY, AND FIRM SIZE ON TAX AGGRESSIVITY

In Indonesia, foreign direct investment is increasing, but in the field, companies with foreign capital say they are making losses to avoid paying taxes, so this is very counterproductive by opening up foreign investment, but the companies are actually losing money both fiscally and commercially. This research aims to analyze the influence of blockholder ownership , profitability, and firm size on tax aggressiveness. This research uses the data analysis method that will be used in this research, namely partial and multiple regression analysis, where the processing uses descriptive statistical analysis. This research uses computer program tools to manage data in the form of Eviews software version 10 . The research results show that the blockholder ownership variable has no effect on tax aggressiveness, but the profitability and firm size variables do tax aggressiveness. So that service companies are expected to pay more attention to the possibility of tax aggressiveness occurring both internally and externally to the company, and the government to tighten and clarify the contents of regulations regarding tax aggressiveness so that companies truly comply with the obligation to pay taxes