scholarly journals Employee Empowerment and Compensation as A Consequence on Employee Job Performance with the Moderating Role of Employee Accountability

2021 ◽  
Vol 3 (3) ◽  
pp. 218-232
Author(s):  
Muhammad Adnan ◽  
Samia Zarrar ◽  
Kamran Zaffar

Using data from 200 employees of FMCG companies in Multan, this study aims to analyze the effect of Employee Empowerment and Employee Compensation on Employee Job Performance while moderating the role of Employee Accountability. The partial least square method is used to estimate the results. The results of PLS-SEM reveal that Employee Empowerment, Employee Compensation, and Employee Accountability are all positively and significantly related to Employee Job Performance. Employee Accountability was found to partially moderate the relationship between Employee Empowerment and Employee Compensation using moderated regression. It is recommended that, in order to improve employee job performance, the organization develop and implement strategies for providing appropriate compensation. After processing and analyzing information from the labor market and internal regulations of the company, there seems a need to modify an appraisal system in line with the specified compensation structure and other benefits.

2020 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
I Nyoman Darmayasa ◽  
Bagus Putra Wibawa ◽  
Ketut Nurhayanti

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pedro Cuesta-Valiño ◽  
Pablo Gutiérrez-Rodríguez ◽  
Estela Núnez-Barriopedro

Purpose The study of the antecedents to loyalty is of great interest to both academics and professionals in the context of fashion consumption. The purpose of this paper is to define a SEM model, in which brand image and its dimensions, as well as consumer satisfaction and consumer happiness as mediators, are explained as antecedents to loyalty. Design/methodology/approach A transversal descriptive study based on primary data were, therefore, carried out using a survey with a sample of 2,515 consumers representing the Spanish population. The Partial Least Square method was applied to test the hypotheses. Findings The results of this research tell us which variables have a positive influence on consumer loyalty to fashion brands, where brand image, satisfaction and consumer happiness are the determining variables of loyalty. Research limitations/implications This model has important implications and contributes both to the literature and to the choice of differentiation and brand positioning strategies for marketing to a global and highly competitive market. Originality/value One of the novelties of this study is the fact that it considers the consumer happiness variable as an antecedent to loyalty in the fashion consumer sector.


2019 ◽  
Vol 1 (2) ◽  
pp. 63-68
Author(s):  
Dadah Muliansyah ◽  
Rima Rahmayanti

In the current era of communication globalization, the role of social media is needed by humans to interact with each other. Social media is a medium for socializing with each other online, which allows users to interact with each other without being limited by time and space. This social media has a big influence on society especially young people who are the main consumers. The influence of social media as a marketing communication media, where users can give opinions and provide information to each other. On the other hand social media can also change the character of consumers, especially teenagers who are unstable and tend to be easily influenced. This study examines the role of websites and YouTube in influencing the character of consumers in buying products or services. The research population was selected by University Students in Bandung and 100 (one hundred) students were taken at University X in Bandung who were active in social media. The results of the questionnaire were processed using the partial least square method.


2017 ◽  
Vol 2 (01) ◽  
pp. 80
Author(s):  
Mamlu Atul Hasanah ◽  
Prasetyo Hadi ◽  
Hariyanto Ridwan

<p>Impulsive purchases is one factor, which are considered by retailers and manufacturers. The purpose of this study was to determine the role of positive emotions in mediating the store atmosphere on impulsive purchases. The population in this study is the community in Cilandak West district which often make impulsive purchases in Matahari Cilandak Town Square. The size of the samples which are taken by as many as 50 people, with a non-probability sampling method particularly purposive sampling. Data is collected through questionnaires. The data analysis technique used is the PLS (Partial Least Square) method of analysis. These results indicate that the store atmosphere has a positive and significant impact on impulsive purchases at 0.387. Indirect effect store atmosphere of impulsive purchases through positive emotion at 0.431. Hence the indirect effect has more impact on the direct effect.</p><p><br />Keywords: Impulsive Purchases, Positive Emotion, Store Atmosphere</p>


2017 ◽  
Vol 2 (1) ◽  
pp. 80
Author(s):  
Mamlu Atul Hasanah ◽  
Prasetyo Hadi ◽  
Hariyanto Ridwan

<p>Impulsive purchases is one factor, which are considered by retailers and manufacturers. The purpose of this study was to determine the role of positive emotions in mediating the store atmosphere on impulsive purchases. The population in this study is the community in Cilandak West district which often make impulsive purchases in Matahari Cilandak Town Square. The size of the samples which are taken by as many as 50 people, with a non-probability sampling method particularly purposive sampling. Data is collected through questionnaires. The data analysis technique used is the PLS (Partial Least Square) method of analysis. These results indicate that the store atmosphere has a positive and significant impact on impulsive purchases at 0.387. Indirect effect store atmosphere of impulsive purchases through positive emotion at 0.431. Hence the indirect effect has more impact on the direct effect.</p><p><br />Keywords: Impulsive Purchases, Positive Emotion, Store Atmosphere</p>


2018 ◽  
Vol 2 (1) ◽  
pp. 13 ◽  
Author(s):  
Muhammad Ariffin ◽  
Suharmiati Suharmiati ◽  
Andi Yudha Amwilla

The Purpose of  this research is to measure the influence of the service quality of Laboratorium Bank Mini on student’s satisfaction. This research was conducted in STIE Kesatuan Bogor with 100 respondents. Data were analyzed using partial least square method. The results showed that the Physical Evidence, Reliability, Responsiveness, Assurance and Empathy has a significant and positive influence on the student satisfaction of Laboratorium Bank Mini STIE Kesatuan.   Keywords: Service Quality, Student Satisfaction, Laboratorium Bank Mini.


2020 ◽  
Vol 4 (2) ◽  
pp. 113-124
Author(s):  
Mardiyah Anugraini ◽  
Hidayatul Khusnah

This study aims to investigate the effect of the employee stock ownership program (ESOP) on profitability and firm value. In addition, this study also aims to see the mediating effect of profitability on the effect of ESOP on firm value. This research was conducted on manufactures listed on the Indonesia Stock Exchange (BEI) during 2015-2019. The data analysis technique in this study used the PLS (Partial Least Square) method. The results of this study indicate that the results of this study indicate that profitability partially mediates the effect of ESOP on firm value. This study also found that ESOP has a positive effect on profitability and firm value. This study also found the same thing for the effect of profitability on firm value.


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