Prosiding Working Papers Series In Management
type: channel
description: Perkembangan dunia ilmu semakin cepat. Hal ini didukung dengan semakin tingginya minat orang dalam bidang penelitian. Maka menyebabkan penemuan-penemuan diberbagai bidang yang ada, baik eksa maupun sosial. Contohnya dengan penemuan teknologi yang semakin canggih. Begitu juga penemuan pada bidang sosial salah satu contohnya adalah penemuan pada perubahan perilaku konsumen. Hasil penelitian mereka membutuhkan wadah untuk mempublikasikan, maka untuk menyediakan wadah tersebut, Fakultas Ekonomi dan Bisnis Unika Atma Jaya mengadakan acara Call for paper dan seminar nasional. Hasil penelitian ini akan dipublikasikan pada proseding. Sehingga hasil penelitian mereka tidak hanya tersimpan saja, tetapi dapat semakin bermanfaat bagi perkembangan ilmu yang ada dan berguna bagi kesejahteraan masyarakat. E-ISSN : 2620-6544
publisher: Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya
language: en
publication name: Prosiding Working Papers Series In Management
issn: 2406-9310
items: DAMPAK PENGGUNAAN KECERDASAN ARTIFISIAL TERHADAP KEPUASAN KERJA YANG DIMEDIASI OLEH KETERIKATAN KERJA
items: PERAN TRANSFORMASI DIGITAL DALAM MENINGKATKAN PROFITABILITAS PERBANKAN MELALUI ROA
items: PENGARUH SOLVABILITAS, PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CSR PERUSAHAAN MANUFAKTUR SEKTOR KONSUMSI PRIMER DI BEI PERIODE 2021 - 2023
items: PENGARUH FIRM SIZE, DIVIDEND PAYOUT RATIO, DAN CASH HOLDING TERHADAP INCOME SMOOTHING PERUSAHAAN CONSUMER NON-CYCLICAL DI BURSA EFEK INDONESIA
items: ANALISIS LABELISASI HALAL DALAM MENINGKATKAN PENJUALAN PRODUK UMKM LOKAL BADUY
items: TOURIST ATTITUDES TOWARD SUSTAINABLE TOURISM DEVELOPMENT IN BALI: THE ROLES OF POSITIVE IMPACT, EXPERIENTIAL SATISFACTION, AND MOTIVATION
items: GREEN HUMAN RESOURCE MANAGEMENT AND SUSTAINABILITY
items: FLEXIBLE WORKING ARRANGEMENT & HYBRID WORK: SYSTEMATIC REVIEW DARI 2015 SAMPAI 2025
items: PENGARUH PENGGUNAAN QRIS TERHADAP PENINGKATAN PENJUALAN PADA KIOS PELAKU UMKM PRODUK LOKAL BADUY, DESA KADUKETUK
items: MEMBEDAH RELASI: BAGAIMANA NILAI PREDIKTIF AKUNTANSI MENGOPTIMALKAN VAIC
items: PENGARUH ENVIRONMENT, INNOVATION DAN CSR STRATEGY TERHADAP FINANCIAL PERFORMANCE PERUSAHAAN TBK. YANG DIMODERASI OLEH ARTIFICIAL INTELLIGENCE
items: ANALISA SWOT DAN PEMASARAN PADA BISNIS PENITIPAN ANABUL “KAYAK DI RUMAH” DI DAERAH JAKARTA
items: PEMBENTUK KEPUTUSAN PEMBELIAN PADA E-COMMERCE
items: KOMITMEN ORGANISASIONAL FAKTOR DAN DAMPAKNYA TERHADAP KINERJA PERUSAHAAN
items: PELUANG BISNIS PENGEMBANGAN USAHA KATERING MENJADI “DAPUR BERSAMA” BAGI PENGHUNI KOMPLEK PERUMAHAN
items: REVIEW ARTIKEL: BANK GREEN LENDING AND CREDIT RISK
items: PENGARUH PROFITABILITAS, SALES GROWTH, LEVERAGE, DAN MAJORITY SHAREHOLDERS TERHADAP NILAI PERUSAHAAN
items: PENGARUH WORK FAMILY CONFLICT TERHADAP TURNOVER INTENTION KARYAWAN CV. ABC DENGAN VARIABEL MEDIASI WORK ENGAGEMENT
items: PENGARUH BLOCKHOLDER OWNERSHIP, KINERJA KEUANGAN, DAN STRUKTUR MODAL TERHADAP PRAKTIK EKSPROPRIASI PADA PERUSAHAAN MANUFAKTUR
items: PERAN MEDIA SOSIAL SEBAGAI STRATEGI MENINGKATKAN MINAT CALON MAHASISWA MELANJUTKAN PENDIDIKAN DI UNIKA ATMA JAYA TAHUN AJARAN 2025 – 2026
items: PREDIKSI HARGA SAHAM PT. BANK BCA Tbk. DENGAN MENGGUNAKAN MACHINE LEARNING LONG SHORT-TERM MEMORY PERIODE 2014-2024
items: https://ejournal.atmajaya.ac.id/index.php/WPM/article/view/6532
items: PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE DAN CORPORATE GOVERNANCE TERHADAP FIRM VALUE PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS INFOBANK15 PERIODE 2019 – 2022
items: PENGARUH DIVERSITAS GENDER MANAJEMEN, KONEKSI POLITIK, DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP AGRESIVITAS PAJAK
items: KINERJA KEUANGAN SEBELUM DAN SETELAH IMPLEMENTASI PSAK 72
items: PENGARUH SISTEM KERJA HYBRID TERHADAP JOB SATISFACTION DENGAN MOTIVASI KERJA SEBAGAI MEDIASI STUDI PADA KARYAWAN SWASTA YANG BERPROFESI SEBAGAI DIGITAL MARKETING OFFICER DI JAKARTA SELATAN
items: PENGARUH ARTIFICIAL INTELLIGENCE TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA DENGAN MODERASI SUSTAINABILITY
items: PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN PENERAPAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN
items: ANALISIS PENGARUH GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN DENGAN STRATEGI BISNIS SEBAGAI VARIABEL MODERASI
items: FAKTOR-FAKTOR YANG BERDAMPAK PADA HARGA SAHAM KLUB-KLUB SEPAK BOLA EROPA

DAMPAK PENGGUNAAN KECERDASAN ARTIFISIAL TERHADAP KEPUASAN KERJA YANG DIMEDIASI OLEH KETERIKATAN KERJA
type: item
description: This study examines the effect of the utilization of Artificial Intelligence (AI) on employee Job Satisfaction, with Work Engagement positioned as a mediating variable. The respondents were full-time employees aged 20 to 54 years who actively use AI-based chatbots or virtual assistants in their daily work in the Jabodetabek area. Data were collected from 64 respondents through an online questionnaire distributed using convenience sampling, and analyzed using a mediation regression approach with the PROCESS Macro Hayes procedure. The results show that the utilization of Artificial Intelligence has a significant positive effect on Work Engagement, and that Work Engagement has a significant positive effect on Job Satisfaction. However, the utilization of Artificial Intelligence does not have a significant direct effect on Job Satisfaction. The indirect effect through Work Engagement is significant, indicating that Work Engagement acts as a full mediator between the utilization of Artificial Intelligence and Job Satisfaction.
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Work Engagement
  topic: keywords
creator: Beatrice Patricia Ottilie
creator: Yohanes Arianto Budi Nugroho
rights: Copyright (c) 2026
date: 2026-05-25
publication date: 2026-05-25
starting page: 80
ending page: 92
doi: 10.25170/wpm.v18i1.8327

PERAN TRANSFORMASI DIGITAL DALAM MENINGKATKAN PROFITABILITAS PERBANKAN MELALUI ROA
type: item
description: The purpose of this study is to examine how digital transformation has affected the financial performance of banking sector companies listed on the Indonesia Stock Exchange (IDX), as measured by Return on Assets (ROA). The study uses secondary data from yearly reports and financial statements for the 2024–2025 period, utilizing a quantitative methodology with an explanatory method. Purposive sampling was used to choose 47 banking firms for the sample, yielding 94 observations. While ROA is computed as the ratio of net income to total assets, digital transformation is quantified using an index based on 15 digital maturity indicators taken from the Financial Services Authority (OJK) Digital Transformation Blueprint. Using SPSS version 27, simple linear regression was used to analyze the data. The findings show that ROA is positively and significantly impacted by digital transformation. The Resource-Based View (RBV) and Dynamic Capabilities Theory, which contend that digital capabilities function as strategic resources capable of improving operational efficiency, maximizing asset utilization, and increasing company profitability, are supported by these findings. According to the survey, banks may enhance their financial performance and maintain a competitive edge by implementing digital transformation successfully.
subject: Articles
  topic: section
subject: digital transformation
  topic: keywords
subject: Return on Assets
  topic: keywords
subject: ROA
  topic: keywords
subject: banking
  topic: keywords
subject: Resource-Based View
  topic: keywords
subject: Dynamic Capabilities
  topic: keywords
creator: Yanuar Nanok Soenarno
rights: Copyright (c) 2026
date: 2026-05-25
publication date: 2026-05-25
starting page: 66
ending page: 79
doi: 10.25170/wpm.v18i1.8313

PENGARUH SOLVABILITAS, PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CSR PERUSAHAAN MANUFAKTUR SEKTOR KONSUMSI PRIMER DI BEI PERIODE 2021 - 2023
type: item
description: This study aims to analyze the effects of liquidity, solvency, profitability, and firm size on Corporate Social Responsibility (CSR) disclosure among primary-sector manufacturing companies in Indonesia during the 2021–2023 period.In this study, liquidity is measured using the Current Ratio (CR), calculated by dividing current assets by current liabilities. Solvency is measured using the Debt-to-Asset Ratio (DAR), while profitability is measured using Return on Assets (ROA). Firm size is measured using the natural logarithm of the company's total assets.The study employs a purposive sampling technique to select companies that meet the predetermined criteria. The collected data are analyzed using SPSS through multiple linear regression analysis and classical assumption tests.The results indicate that liquidity and profitability have no significant effect on CSR disclosure. In contrast, solvency and firm size has a significant effect on CSR disclosure.
subject: Articles
  topic: section
subject: Financial Ratios
  topic: keywords
subject: Firm Size
  topic: keywords
subject: CSR Disclosure
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Solvency
  topic: keywords
subject: Profitability
  topic: keywords
creator: Elvina Christianty
creator: Rilo Pambudi
rights: Copyright (c) 2026
date: 2026-05-25
publication date: 2026-05-25
starting page: 45
ending page: 65
doi: 10.25170/wpm.v18i1.8298

PENGARUH FIRM SIZE, DIVIDEND PAYOUT RATIO, DAN CASH HOLDING TERHADAP INCOME SMOOTHING PERUSAHAAN CONSUMER NON-CYCLICAL DI BURSA EFEK INDONESIA
type: item
description: This paper investigates whether firm size, dividend payout ratio, and cash holding shape earnings-smoothing behavior among Indonesian food and beverage issuers classified under the consumer non-cyclical sector. Ninety-four firm-year observations covering sixteen listed companies (2019-2024) were selected through purposive sampling and evaluated with the Eckel index alongside a binary logistic regression model. Findings indicate that larger firms are significantly less likely to smooth earnings, consistent with the view that closer external scrutiny narrows managerial discretion. Dividend payout ratio and cash holding, however, do not show a statistically meaningful link to smoothing behavior in this sample.
subject: Articles
  topic: section
subject: Income Smoothing
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Dividend Payout
  topic: keywords
subject: Cash Holding
  topic: keywords
subject: Food and Beverage
  topic: keywords
creator: Stevani Angelique Gracia
creator: Ni Luh Gde Lydia Kusumadewi
rights: Copyright (c) 2026
date: 2026-05-25
publication date: 2026-05-25
starting page: 35
ending page: 44
doi: 10.25170/wpm.v18i1.8270

ANALISIS LABELISASI HALAL DALAM MENINGKATKAN PENJUALAN PRODUK UMKM LOKAL BADUY
type: item
description: Increasing consumer awareness of halal products has made halal certification a strategic necessity for small and medium enterprises (SMEs). This study investigates the implementation of halal labeling, the factors influencing SME owners’ decisions, and its effects on consumer trust, competitive advantage, and sales of Baduy local products. A qualitative approach was employed through interviews with 6 SME owners and 10 consumers, complemented by observation and documentation in Kaduketug Villages, Outer Baduy. The findings reveal that halal labeling functions only as an initial sales trigger rather than a direct determinant of sales. Consumers place greater emphasis on the positive image of Baduy products as natural, healthy, chemical-free, traditional, and unique. Nevertheless, halal labeling strengthens consumer trust, purchase intention, loyalty, and positive word-of-mouth. Strengthened legal training and collaboration among BPJPH, the Cooperative and SME office, Halal Centers, and traditional authorities (Jaro) are recommended to accelerate halal certification.
subject: Articles
  topic: section
subject: Halal Labeling
  topic: keywords
subject: Baduy SME
  topic: keywords
subject: Consumer Trust
  topic: keywords
subject: Customer Loyalty
  topic: keywords
subject: Product Competitiveness
  topic: keywords
creator: Asih Anggarani
rights: Copyright (c) 2026
date: 2026-05-25
publication date: 2026-05-25
starting page: 20
ending page: 34
doi: 10.25170/wpm.v18i1.8252

TOURIST ATTITUDES TOWARD SUSTAINABLE TOURISM DEVELOPMENT IN BALI: THE ROLES OF POSITIVE IMPACT, EXPERIENTIAL SATISFACTION, AND MOTIVATION
type: item
description: This study examines tourists' attitudes toward sustainable tourism development in Bali. Adopting a quantitative explanatory design, data from an online survey of 200 respondents who visited Bali within the past five years were analyzed using PLS-SEM. The results reveal that perceived positive impact and experiential satisfaction significantly influence attitudes toward sustainable tourism development. While motivation has no significant direct effect, it strengthens the relationship between perceived positive impact and attitude. Conclusively, tourists respond most strongly to visible destination benefits and lived experiences. Therefore, Bali's sustainable tourism communication should emphasize tangible local benefits and memorable visitor experiences.
subject: Articles
  topic: section
subject: sustainable tourism
  topic: keywords
subject: tourist attitude
  topic: keywords
subject: positive impact
  topic: keywords
subject: experiential satisfaction
  topic: keywords
subject: motivation
  topic: keywords
subject: Bali
  topic: keywords
subject: PLS-SEM
  topic: keywords
creator: Daniel Tumpal Hamonangan Aruan
creator: Ruben Samuel Halomoan Lumban Gaol
rights: Copyright (c) 2026
date: 2026-05-25
publication date: 2026-05-25
starting page: 1
ending page: 19
doi: 10.25170/wpm.v18i1.8098

GREEN HUMAN RESOURCE MANAGEMENT AND SUSTAINABILITY
type: item
description: This literature review examines the growing body of research on Green Human Resource Management (Green HRM) in response to increasing organizational demands for sustainability. Based on an analysis of ten international journals, this study synthesizes findings on the relationships between Green HRM practices, employee green behavior, green innovation, environmental performance, and organizational sustainability. The review reveals that Green HRM practices such as green recruitment, green training, green involvement, green rewards, and green performance management consistently have positive effects on pro-environmental behavior, green innovation, environmental performance, and sustainability outcomes. Several studies highlight the mediating roles of green entrepreneurship, green knowledge sharing, and green commitment, while environmental regulations strengthen the implementation of Green HRM across sectors.
subject: Articles
  topic: section
subject: Green HRM
  topic: keywords
subject: sustainability
  topic: keywords
subject: environmental performance
  topic: keywords
subject: green behavior
  topic: keywords
subject: green innovation
  topic: keywords
creator: Novita Agatha Viqri Alves
creator: Chelsea Henriques Dos Santos
creator: Baquita Asoi Vilanova
creator: Adriana Pereira
creator: Sylvia Diana Purba
rights: Copyright (c) 2025
date: 2025-11-25
publication date: 2025-11-25
starting page: 182
ending page: 200
doi: 10.25170/wpm.v17i2.7747

FLEXIBLE WORKING ARRANGEMENT & HYBRID WORK: SYSTEMATIC REVIEW DARI 2015 SAMPAI 2025
type: item
description: This study is a systematic review of reputable articles from SINTA 2–3 and SCOPUS (Q1–Q3) journals that examine Flexible Working Arrangements (FWA) and hybrid working across various sectors, including private companies, government institutions, higher education institutions, digital startups, and e-commerce. The findings indicate that FWA generally has a positive impact on performance, job satisfaction, employee engagement, loyalty, productivity, and the improvement of employees’ work–life balance. The effectiveness of FWA implementation is strongly influenced by supervisory support, the readiness of technological infrastructure, internal organizational policies, as well as job characteristics and types of work. Nevertheless, several challenges remain, such as communication barriers, disparities in technological skills among employees, and coordination difficulties in collaborative work. Overall, these findings suggest that FWA and hybrid working have significant potential as long-term work strategies to enhance employee well-being and productivity, provided they are supported by clear management systems, adaptive human resource practices, and a flexible work culture.
subject: Articles
  topic: section
subject: Flexible Working Arrangements
  topic: keywords
subject: Hybrid Working
  topic: keywords
subject: Work–Life Balance
  topic: keywords
subject: Productivity
  topic: keywords
subject: Employee Performance
  topic: keywords
subject: Systematic Review
  topic: keywords
creator: Darielle Fathan Prabaswara
creator: Abryan Michael Sirait
creator: Juan Felix Wilmoore Nainggolan
creator: Novita Safitri
creator: Yatishaa Arihant
creator: Sylvia Diana Purba
rights: Copyright (c) 2025
date: 2025-11-25
publication date: 2025-11-25
starting page: 166
ending page: 181
doi: 10.25170/wpm.v17i2.7744

PENGARUH PENGGUNAAN QRIS TERHADAP PENINGKATAN PENJUALAN PADA KIOS PELAKU UMKM PRODUK LOKAL BADUY, DESA KADUKETUK
type: item
description: The development of digital payment technology through QRIS has driven significant transformation in transaction systems in Indonesia, including among micro, small, and medium enterprises (MSMEs) producing local Baduy products in Kaduketuk Village. This study aims to objectively analyze the impact of QRIS usage on increasing sales among Baduy MSMEs. A qualitative research approach was employed, with data collected through interviews with ten MSME actors conducted in July 2025. The findings indicate that QRIS implementation has contributed to improved transaction efficiency and convenience; however, it has not yet had a significant impact on increasing sales or customer numbers. The main constraints include frequent signal disruptions, low levels of digital payment literacy, limited socialization and training, and a high risk of fraud. Therefore, continuous assistance and support from banking institutions are necessary.
subject: Articles
  topic: section
subject: QRIS
  topic: keywords
subject: UMKM
  topic: keywords
subject: Local Baduy Products
  topic: keywords
subject: Sales Growth
  topic: keywords
creator: Asih Anggarani
rights: Copyright (c) 2025
date: 2025-11-25
publication date: 2025-11-25
starting page: 150
ending page: 165
doi: 10.25170/wpm.v17i2.7734

MEMBEDAH RELASI: BAGAIMANA NILAI PREDIKTIF AKUNTANSI MENGOPTIMALKAN VAIC
type: item
description: This study aims to examine the effect of intellectual capital efficiency on the predictability of financial statements in raw materials sub-sector companies listed on the Indonesia Stock Exchange. Intellectual capital efficiency is measured using the Value Added Intellectual Coefficient (VAIC) developed by Pulic (1998), while financial statement predictability is measured based on the earnings predictability model proposed by Dechow (1994). This study uses a quantitative approach with secondary data in the form of the company's annual financial statements. The research sample was selected using a purposive sampling method, and the data were analyzed using linear regression with the help of SPSS software. The test results show that VAIC has a negative and significant effect on financial statement predictability. This finding indicates that the higher the efficiency of a company's intellectual capital, the lower the ability of earnings to predict future performance. These results do not support the research hypothesis that states a positive influence between VAIC and financial statement predictability. In addition, the relatively low value of the coefficient of determination indicates that financial statement predictability is influenced by factors other than intellectual capital efficiency. This study provides an empirical contribution by demonstrating that intellectual capital efficiency does not always improve financial reporting quality, particularly in terms of earnings predictability, in the raw materials industry, which faces high levels of uncertainty. These findings are expected to form the basis for further research examining this relationship by considering additional variables and a more comprehensive methodological approach.
subject: Articles
  topic: section
subject: intellectual capital
  topic: keywords
subject: VAIC
  topic: keywords
subject: predictability of financial reports
  topic: keywords
subject: earnings quality
  topic: keywords
subject: raw materials sub-sector
  topic: keywords
creator: Yanuar Nanok Soenarno
rights: Copyright (c) 2025
date: 2025-11-25
publication date: 2025-11-25
starting page: 140
ending page: 149
doi: 10.25170/wpm.v17i2.7733

PENGARUH ENVIRONMENT, INNOVATION DAN CSR STRATEGY TERHADAP FINANCIAL PERFORMANCE PERUSAHAAN TBK. YANG DIMODERASI OLEH ARTIFICIAL INTELLIGENCE
type: item
description: With the recent worsening climate conditions in Indonesia, companies listed on the Indonesia Stock Exchange need to consider how to maintain sustainability amidst developments, particularly in the environmental, social, and governance sectors. Artificial Intelligence (AI) has been rapidly developing in Indonesia recently, and companies must utilize it sustainably to achieve strong financial performance. This study examined 14 ESG variables on company financial performance, including ROA and ROE, moderated by AI. The study found that three ESG variables—Environment, Innovation, and CSR Strategy—significantly influenced ROE, moderated by AI.
subject: Articles
  topic: section
subject: Environment
  topic: keywords
subject: Innovation
  topic: keywords
subject: CSR Strategy
  topic: keywords
subject: ROE
  topic: keywords
subject: Artificial Intelligence
  topic: keywords
creator: Reinandus Aditya Gunawan
rights: Copyright (c) 2025
date: 2025-11-25
publication date: 2025-11-25
starting page: 133
ending page: 139
doi: 10.25170/wpm.v17i2.7721

ANALISA SWOT DAN PEMASARAN PADA BISNIS PENITIPAN ANABUL “KAYAK DI RUMAH” DI DAERAH JAKARTA
type: item
description: The growth of pet ownership, presents an attractive business opportunity, especially when implemented within a niche marketing framework. This study examines the business model of a pet boarding facility called "Kayak di Rumah" from SWOT analysis and marketing strategy perspective. The research was conducted through interviews and on-site observations. The results indicate that the strengths of this business are its cage-free pet boarding service and regular customer reports. Customers are largely repeat customers, indicating a positive perception of service quality. Customers are willing to pay a premium for this. A successful niche marketing strategy requires continued maintenance of its strengths.
subject: Articles
  topic: section
subject: SWOT analysis
  topic: keywords
subject: niche marketing
  topic: keywords
subject: pet boarding business
  topic: keywords
creator: Royani
creator: Francisca Hermawan
rights: Copyright (c) 2025 Prosiding Working Papers Series In Management
date: 2025-11-25
publication date: 2025-11-25
starting page: 127
ending page: 132
doi: 10.25170/wpm.v17i2.7720

PEMBENTUK KEPUTUSAN PEMBELIAN PADA E-COMMERCE
type: item
description: This study aimed to examine brand image and promotion on e-commerce purchasing decisions. To achieve this, a total of 82 respondents were recruited, with data collection conducted using purposive sampling method in the Cibinong area. Subsequently, validity and reliability tests were applied to test the variables, and multiple regression was used to test the hypotheses. The results revealed that both brand image and promotion influence consumer purchasing decisions. Notably, the greatest influence on these decisions occurs when e-commerce offers promotions.
subject: Articles
  topic: section
subject: brand image
  topic: keywords
subject: promotion
  topic: keywords
subject: purchase decision
  topic: keywords
subject: e-commerce
  topic: keywords
creator: Herlina Siregar
creator: Johan David Wetik
rights: Copyright (c) 2025
date: 2025-05-15
publication date: 2025-05-15
starting page: 107
ending page: 126
doi: 10.25170/wpm.v17i1.7343

KOMITMEN ORGANISASIONAL FAKTOR DAN DAMPAKNYA TERHADAP KINERJA PERUSAHAAN
type: item
description: This study aims to determine the effect of organizational commitment on employee performance, as well as the factors that influence this commitment, such as organizational culture and job satisfaction. This study uses the three-dimensional commitment model (Three-Component Model) developed by Meyer and Allen, as well as the organizational culture theory proposed by Denison. The results show that organizational commitment has a significant effect on employee performance, and organizational culture and job satisfaction are factors that influence this commitment. This research is expected to contribute to the development of human resource management and improve company performance.
subject: Articles
  topic: section
subject: Organizational Commitment
  topic: keywords
subject: Organizational Culture
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Herry Pramono
creator: Josef Tjahjo Baskoro
rights: Copyright (c) 2025
date: 2025-05-15
publication date: 2025-05-15
starting page: 95
ending page: 106
doi: 10.25170/wpm.v17i1.7135

PELUANG BISNIS PENGEMBANGAN USAHA KATERING MENJADI “DAPUR BERSAMA” BAGI PENGHUNI KOMPLEK PERUMAHAN
type: item
description: The restructuring of the Makan Nyoo Catering business is an urgent need to change the image of the business with traditional management, while also being a rebranding step that opens up significant growth opportunities. Professional business management in various management fields, by utilizing information technology and digitalization, will encourage the business's growth into a business like a soup kitchen for customers, by providing daily side dishes with menus that still prioritize clean, healthy, quality food containing vitamins and daily nutrition for customers. For the owner and employees, this business can be a source of sufficient income in the long term.
subject: Articles
  topic: section
subject: inovation
  topic: keywords
subject: digitalitation
  topic: keywords
subject: customer
  topic: keywords
subject: healthy food
  topic: keywords
subject: profit growth
  topic: keywords
creator: Paskah Joshua Beckham
creator: A Bambang Sungkowo
rights: Copyright (c) 2025
date: 2025-05-15
publication date: 2025-05-15
starting page: 80
ending page: 94
doi: 10.25170/wpm.v17i1.7134

REVIEW ARTIKEL: BANK GREEN LENDING AND CREDIT RISK
type: item
description: Perubahan iklim merupakan salah satu tantangan terbesar pada abad 21 yang dapat mengancam perekonomian dunia. Hal ini mendorong pemerintah untuk mengeluarkan regulasi bagi perusahaan-perusahaan agar lebih memperhatikan aspek lingkungan dalam aktifitas bisnisnya. Sektor keuangan merupakan salah satu sektor yang diharapkan pemerintah dapat mendukung usaha pemerintah ini karena hampir seluruh sektor bisnis menggunakan jasa sektor keuangan. Oleh karena itu, sektor keuangan memainkan peran yang penting dalam usaha untuk memitigasi perubahan iklim. Akan tetapi upaya sektor keuangan ini dapat menimbulkan ketidakstabilan perekonomian apabila tidak dikelola dengan baik. Dengan demikian perlu diteliti bagaimana dampak dari pembiayaan hijau terhadap risiko kredit perbankan. Hasil penelitian menunjukkan bahwa dampak pembiayaan hijau masih tergantung pada faktor ukuran dan kepemilikan dari bank.
subject: Articles
  topic: section
subject: Perubahan Iklim
  topic: keywords
subject: Pembiayaan Hijau
  topic: keywords
subject: Risiko Kredit
  topic: keywords
subject: Kestabilan Sistem Keuangan
  topic: keywords
creator: Adji Pratikto
creator: Engelbertha E. Silalahi
rights: Copyright (c) 2025
date: 2025-05-15
publication date: 2025-05-15
starting page: 69
ending page: 79
doi: 10.25170/wpm.v17i1.7118

PENGARUH PROFITABILITAS, SALES GROWTH, LEVERAGE, DAN MAJORITY SHAREHOLDERS TERHADAP NILAI PERUSAHAAN
type: item
description: This study aims to determine the effect of profitability, sales growth, leverage, and majority shareholder ownership on firm value in manufacturing companies listed on the Indonesia Stock Exchange 2021-2023. This study used a quantitative approach with secondary data in the audited financial reports. The sample was selected using a purposive sampling method based on certain criteria, resulting in 109 manufacturing companies with a total of 327 observations over three years. Data analysis was performed using multiple linear regression using SPSS version 27 with a significance level of 0.05. The results showed that profitability had a positive effect on firm value, while sales growth, leverage, and majority shareholder ownership had a negative effect on firm value.
subject: Articles
  topic: section
subject: profitability
  topic: keywords
subject: sales growth
  topic: keywords
subject: leverage
  topic: keywords
subject: majority shareholder ownership
  topic: keywords
subject: firm value
  topic: keywords
creator: Angelina Eka Riapastika Tapobaly
creator: Theresia Dian Widyastuti
rights: Copyright (c) 2025
date: 2025-05-15
publication date: 2025-05-15
starting page: 45
ending page: 68
doi: 10.25170/wpm.v17i1.7098

PENGARUH WORK FAMILY CONFLICT TERHADAP TURNOVER INTENTION KARYAWAN CV. ABC DENGAN VARIABEL MEDIASI WORK ENGAGEMENT
type: item
description: This study aims to analyze the influence of work-family conflict on turnover intention, with work engagement as a mediating variable among employees of CV. ABC, considering that the company's employee turnover rate has reached 18%, with an annual increase of 3% since 2021. Based on the background, conflicts between work and family demands can affect job performance and satisfaction, which in turn impacts the turnover rate. Using a quantitative approach with hypothesis testing, this study found that work-family conflict does not have a significant effect on work engagement, whereas work engagement significantly affects turnover intention, where lower levels of engagement increase employees' desire to leave. In addition, work-family conflict was found to have a significant effect on turnover intention, indicating that role conflict increases employees' intention to resign. However, no indirect effect was found between work-family conflict and turnover intention through work engagement as a mediator. These findings highlight the importance of human resource management strategies that focus on enhancing employee engagement to reduce turnover rates.
subject: Articles
  topic: section
subject: work-family conflict
  topic: keywords
subject: turnover intention
  topic: keywords
subject: work engagement
  topic: keywords
subject: CV. ABC
  topic: keywords
creator: Yongki Salim
creator: Yohanes Arianto Budi Nugroho
rights: Copyright (c) 2025 Prosiding Working Papers Series In Management
date: 2025-05-15
publication date: 2025-05-15
starting page: 34
ending page: 44
doi: 10.25170/wpm.v17i1.7079

PENGARUH BLOCKHOLDER OWNERSHIP, KINERJA KEUANGAN, DAN STRUKTUR MODAL TERHADAP PRAKTIK EKSPROPRIASI PADA PERUSAHAAN MANUFAKTUR
type: item
description: This research aims to analyze the influance of blockholders ownership, financial performance, capital structure on expropriation practices on manufacture company in Indonesia. Agency theory and Stakeholder theory used to explaine the influance between independent variable and dependent variable. The research periode were 2021 – 2023 with total sampels were 30 companies. Analyses method used descriptive statistic and multiple linear regression using spss version 19. The result shows that blockholder ownership and financial performance have no effect to exproriation practises, while capital structure has positive effect to expropriation practices.
subject: Articles
  topic: section
subject: blockholders ownership
  topic: keywords
subject: financial performance
  topic: keywords
subject: capital structure
  topic: keywords
subject: expropriation practices
  topic: keywords
creator: Geofanny Andreas
creator: Caecilia Atmini Susilandari
rights: Copyright (c) 2025 Prosiding Working Papers Series In Management
date: 2025-05-15
publication date: 2025-05-15
starting page: 18
ending page: 33
doi: 10.25170/wpm.v17i1.7078

PERAN MEDIA SOSIAL SEBAGAI STRATEGI MENINGKATKAN MINAT CALON MAHASISWA MELANJUTKAN PENDIDIKAN DI UNIKA ATMA JAYA TAHUN AJARAN 2025 – 2026
type: item
description: Social media is currently used as a promotional tool for various services, including higher education. One higher education institution that utilizes social media is Atma Jaya Catholic University of Indonesia, Jakarta. This study aims to describe the importance of social media in promoting study programs to prospective students. This study used a quantitative method using a questionnaire to 60 prospective students from SMA Strada Tangerang and SMA Pangudi Luhur 2, Bekasi. Data were analyzed using SPSS software to generate descriptive statistics. The research results show that social media has proven to be a reference tool for prospective new students in choosing study programs and universities. The most effective social media is Instagram because advertisements displayed on it are chosen by 90% of respondents. Other social media, such as TikTok, is the second most popular choice, chosen by 85% of respondents. Meanwhile, other social media, such as YouTube and Facebook, received a mean score below Instagram and TikTok. In addition, prospective students also expressed that they were helped by the information provided by Instagram and TikTok promotional media because they are easily accessible and have interesting content. The use of Instagram and TikTok social media needs to be managed well and attractively by including content containing information about lectures and scholarships, alumni and user testimonials, career opportunities, collaborations with well-known influencers, Q&A and F&Q can increase interest and strengthen prospective students' decisions when choosing a college. The research concludes that selecting the right and engaging social media platform plays a crucial role in influencing prospective students' perceptions and decisions about the institution, making social media an effective tool for promoting higher education to prospective students.
subject: Articles
  topic: section
subject: Social Media
  topic: keywords
subject: Engaging Content
  topic: keywords
subject: Prospective Students
  topic: keywords
subject: Increasing Interest
  topic: keywords
creator: Asih Anggarani
creator: Herlin Hidayat
rights: Copyright (c) 2025 Prosiding Working Papers Series In Management
date: 2025-05-15
publication date: 2025-05-15
starting page: 6
ending page: 17
doi: 10.25170/wpm.v17i1.7077

PREDIKSI HARGA SAHAM PT. BANK BCA Tbk. DENGAN MENGGUNAKAN MACHINE LEARNING LONG SHORT-TERM MEMORY PERIODE 2014-2024
type: item
description: One of the most advanced tools for predicting current stock prices is using artificial intelligence, specifically machine learning using the Long Short-Term Memory (LTSM) method, which is a development of the previous recurrent neural network method. This prediction trial was conducted on one of the largest banking stocks in Indonesia, namely PT. Bank BCA shares for the 2014-2024 period. The research was processed with machine learning using Python coding with a total of 2503 data observations where the model was divided into 80% for training and 20% for testing. Next, an evaluation of model performance was carried out using RMSE (Root Mean Squared Error), MAE (Mean Absolute Error), and MAPE (Mean Absolute Percentage Error) and conducted a test of predicted vs. actual data. The results of the study showed that the predicted results were quite close to the actual results, therefore it was concluded that stock price prediction with the LTSM method was quite reliable.
subject: Articles
  topic: section
subject: artificial intelligence
  topic: keywords
subject: machine learning
  topic: keywords
subject: LTSM
  topic: keywords
subject: python
  topic: keywords
creator: Reinandus Aditya Gunawan
rights: Copyright (c) 2025 Prosiding Working Papers Series In Management
date: 2025-05-15
publication date: 2025-05-15
starting page: 1
ending page: 5
doi: 10.25170/wpm.v17i1.7064

https://ejournal.atmajaya.ac.id/index.php/WPM/article/view/6532
type: item
title: ANALISIS KELAYAKAN PENDIRIAN KAMPUNG BELAJAR MENGAJAR BERWAWASAN ECOPRENEUR DI DUSUN CIHOE, DESA RIDOGALIH KECAMATAN CIBARUSAH - KABUPATEN BEKASI, KERJA SAMA ANTARA FAKULTAS EKONOMI & BISNIS UNIKA ATMA JAYA DENGAN PERHIMPUNAN VINCENTIUS JAKARTA
description: The establishment of a Cihoe Ecopreneur-oriented Learning Village in Ridogalih Village, Cibarusah District, Bekasi Regency, is one of the work plans of the Jakarta Vincentius Association Management. This was done as part of its responsibility to nature and others, in particular providing a training place for young people who are still studying at elementary school to high school levels in Jakarta, Bogor, Depok, Tangerang and Bekasi, as well as children social orphanage under the Jakarta Vincentius Association, especially in the areas of improving soft skills and character building. Apart from that, it is also an effort to participate in improving the welfare of the people of Ridogalih Village, especially those living in Cihoe Hamlet.
subject: Articles
  topic: section
subject: Teaching and Learning Village
  topic: keywords
subject: PKM & KKN
  topic: keywords
subject: Ecopreneneurship
  topic: keywords
subject: Prosperous Independent Society
  topic: keywords
creator: Bambang Sungkowo
creator: Benedictus Elnath Aldi
creator: Sri Hapsari Wijayanti
creator: Vincents Iggy Prince
rights: Copyright (c) 2024
date: 2024-11-25
publication date: 2024-11-25
starting page: 252
ending page: 266
doi: 10.25170/wpm.v16i2.6532

PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE DAN CORPORATE GOVERNANCE TERHADAP FIRM VALUE PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS INFOBANK15 PERIODE 2019 – 2022
type: item
description: In the era of evolving business dynamics, disclosure of information about enterprise risk and corporate governance practices is crucial for the sustainability and growth of a business entity. Enterprise Risk Management Disclosure (ERMD) and corporate governance can play an important role in shaping firm value. Therefore, this study aims to investigate how ERMD and corporate governance as measured by the size of the Board of Directors, Audit Committee, and Independent Commissioner affect Firm value in banking companies listed in the Infobank15 Index for the period 2019 - 2022. Multiple regression analysis is used to test the relationship, focusing on 14 banking sector companies that have records for at least 5 semesters in the period. The results show that Enterprise Risk Management Disclosure (ERMD) has a positive significant effect on firm value, indicating that the level of information disclosure related to risk management can increase firm value. On the other hand, the Board of Directors shows a significant negative effect on firm value. Meanwhile, the Audit Committee and Independent Commissioner have no significant influence on firm value.
subject: Articles
  topic: section
subject: Enterprise Risk Management
  topic: keywords
subject: Corporate Governance
  topic: keywords
subject: Firm Value
  topic: keywords
creator: Sherly Angela
creator: Yudith Dyah Hapsari
rights: Copyright (c) 2024
date: 2024-11-25
publication date: 2024-11-25
starting page: 233
ending page: 251
doi: 10.25170/wpm.v16i2.6531

PENGARUH DIVERSITAS GENDER MANAJEMEN, KONEKSI POLITIK, DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP AGRESIVITAS PAJAK
type: item
description: This study examines the effect of management gender diversity, political connections, and the effectiveness of internal control systems on tax aggressiveness in health and telecommunications sector companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. Using 80 samples selected through a purposive sampling method, tax aggressiveness is measured through the Cash Effective Tax Rate (CETR), gender diversity is measured by the ratio of female managers, political connections are measured using a dummy, and internal control effectiveness is measured through the scoring method. Data analysis using SPSS and multiple linear regression methods shows that management gender diversity and political connections have no effect on tax aggressiveness, while internal control effectiveness has a negative effect on tax aggressiveness.
subject: Articles
  topic: section
subject: Tax Aggressiveness
  topic: keywords
subject: Management Gender Diversity
  topic: keywords
subject: Political Connections
  topic: keywords
subject: Internal Control Effectiveness
  topic: keywords
subject: Cash Effective Rate (CETR)
  topic: keywords
creator: Veronica Irene Pricilla
creator: Christianus Yudi Prasetyo
creator: Andang Wirawan Setiabudi
creator: Thia Margaretha Tarigan
rights: Copyright (c) 2024
date: 2024-11-25
publication date: 2024-11-25
starting page: 209
ending page: 232
doi: 10.25170/wpm.v16i2.6528

KINERJA KEUANGAN SEBELUM DAN SETELAH IMPLEMENTASI PSAK 72
type: item
description: The purpose of research to prove the difference in financial performance before and after the implementation of PSAK 72 by using liquidity ratios with current ratio and acid test ratio proxies, solvency ratios with debt ratio and debt to equity proxies, profitability ratios with return on assets and return on equity proxies, activity ratios with account receivable turnover proxies, and market test ratios with earnings per share and market to book proxies. Property and real estate companies that have implemented PSAK 72 (as of January 1, 2020) and are listed on the Indonesia Stock Exchange for the 2018-2022 became the population of research. A total of 15 companies (60 observation units) based on purposive sampling techniques were elected as sample. The method of data analysis was used by descriptive statistics, Paired Sample T-Test for normally distributed data, and Wilcoxon Signed-Rank Test for non-normally distributed data. The results of the finding successfully proved that financial performance before and after the implementation of PSAK 72 as measured by solvency ratio, profitability ratio, activity ratio, and market test ratio showed differences. Meanwhile, financial performance using the liquidity ratio measurement does not differ between before and after the implementation of PSAK 72.
subject: Articles
  topic: section
subject: PSAK 72
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Liquidity Ratio
  topic: keywords
subject: Solvency Ratio
  topic: keywords
subject: Profitability Ratio
  topic: keywords
subject: Activity Ratio
  topic: keywords
subject: Market Test Ratio
  topic: keywords
creator: Valerie Angelique Natalie Puteri Makasihi
creator: Thio Anastasia Petronila
rights: Copyright (c) 2024
date: 2024-11-25
publication date: 2024-11-25
starting page: 192
ending page: 208
doi: 10.25170/wpm.v16i2.6527

PENGARUH SISTEM KERJA HYBRID TERHADAP JOB SATISFACTION DENGAN MOTIVASI KERJA SEBAGAI MEDIASI STUDI PADA KARYAWAN SWASTA YANG BERPROFESI SEBAGAI DIGITAL MARKETING OFFICER DI JAKARTA SELATAN
type: item
description: This study aims to determine the influence of the Hybrid Work System on Job Satisfaction among private employees working as digital marketing officers in South Jakarta, with Work Motivation as a mediating variable. This study was conducted by taking samples from 78 individuals using the purposive sampling method. The results obtained from this study show a positive and significant influence between each variable. The direct influence between the Hybrid Work System and Job Satisfaction has a stronger effect compared to the indirect influence, although Work Motivation can mediate the relationship between the Hybrid Work System and Job Satisfaction.
subject: Articles
  topic: section
subject: Hybrid Working System
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Work Motivation
  topic: keywords
creator: Aloisius Aditya Kurniawan
creator: Yohanes Arianto Budi Nugroho
rights: Copyright (c) 2024
date: 2024-11-25
publication date: 2024-11-25
starting page: 180
ending page: 191
doi: 10.25170/wpm.v16i2.6526

PENGARUH ARTIFICIAL INTELLIGENCE TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA DENGAN MODERASI SUSTAINABILITY
type: item
description: With sustainability as a variable that either increases or weakens the relationship between the two, the study examines how Indonesia's conventional banking sector's deployment of artificial intelligence (AI) has affected financial performance as measured by ROA and ROE. The 10 biggest public banks in Indonesia that were listed on the Indonesian Stock Exchange between 2022 and 2023 provided the data. Most banks often include information on sustainability initiatives and the usage of AI technology in their annual reports. Analyzing data with linear regression models and SPSS tests. Research indicates that, when sustainability is taken into account as a moderating component, the adoption of AI has no discernible effect on ROA. Nonetheless, implementing AI with a moderate degree of sustainability has a favorable and noteworthy impact on ROE.
subject: Articles
  topic: section
subject: artificial intelligence
  topic: keywords
subject: banking
  topic: keywords
subject: financial performance
  topic: keywords
subject: sustainability
  topic: keywords
creator: Reinandus Aditya Gunawan
creator: Rakhdiny Sustaningrum
rights: Copyright (c) 2024
date: 2024-11-25
publication date: 2024-11-25
starting page: 167
ending page: 179
doi: 10.25170/wpm.v16i2.6475

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN PENERAPAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN
type: item
description: The purpose of this study is to analyze how profitability, company size and green accounting affect a firm value. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2020 - 2022 were the research population, and used purposive sampling method, obtaining 149 sample data. This study used financial reports and annual reports as secondary data. Multiple linear regression and descriptive statistics are the data analysis method. The Statistical Package for Social Science (SPSS) version 27 software was used to process the data. The study's result, at a significance level of 5%, indicate that profitability and company size have positive effect on firm value while green accounting has no effect on firm value.
subject: Articles
  topic: section
subject: profitability
  topic: keywords
subject: company size
  topic: keywords
subject: green accounting
  topic: keywords
subject: firm value
  topic: keywords
creator: Margaretha Verli Pramestya
creator: Julianti Sjarief
rights: Copyright (c) 2024
date: 2024-11-25
publication date: 2024-11-25
starting page: 149
ending page: 166
doi: 10.25170/wpm.v16i2.6202

ANALISIS PENGARUH GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN DENGAN STRATEGI BISNIS SEBAGAI VARIABEL MODERASI
type: item
description: This study was conducted to examine the impact of green accounting and other variable of green action on firm value, with business strategy serving as a moderating variable. The data for this research was gathered from sustainability and financial reports of non-financial companies listed on the Indonesia Stock Exchange in 2018-2022. The sample consisted of 18 non-financial companies, with a total of 90 data points analyzed. The research employed descriptive statistical analysis and multiple linear regression analysis using SPSS 26. The findings indicate that green innovation and green intellectual capital positively affect firm value, while green accounting does not have an impact. Additionally, the study reveals that business strategy strengthens the effect of green intellectual capital on firm value and weakens the effect of green accounting on firm value, but does not moderate the effect of green innovation on firm value.
subject: Articles
  topic: section
subject: Firm Value
  topic: keywords
subject: Green innovation
  topic: keywords
subject: Green accounting
  topic: keywords
subject: Green intellectual capital
  topic: keywords
subject: Business Strategy
  topic: keywords
subject: Environmental Sustainability
  topic: keywords
creator: Cindy Flontama
creator: Synthia Madyakusumawati
rights: Copyright (c) 2024
date: 2024-11-25
publication date: 2024-11-25
starting page: 119
ending page: 148
doi: 10.25170/wpm.v16i2.6201

FAKTOR-FAKTOR YANG BERDAMPAK PADA HARGA SAHAM KLUB-KLUB SEPAK BOLA EROPA
type: item
description: The goal of this research is to examine how financial and non-financial factors affect the share prices of European football clubs. Financial factors are evaluated through various financial ratios, including profitability, liquidity, solvency, and activity ratios. In contrast, non-financial factors are assessed based on the clubs' football performance. This comprehensive approach allows for a thorough analysis of the influences on share prices. The research focuses on European football clubs that are publicly traded on the stock exchange between 2021 and 2023. Data analysis was conducted using multiple linear regression with SPSS 26. The findings indicate that liquidity is the only financial factor that significantly influences share prices, while the other three financial ratios have no effect. Additionally, non-financial factors, specifically football performance, have a positive impact on stock prices.
subject: Articles
  topic: section
subject: Profitability ratio
  topic: keywords
subject: Liquidity ratio
  topic: keywords
subject: Solvency ratio
  topic: keywords
subject: Activity ratio
  topic: keywords
subject: Football performance
  topic: keywords
subject: Stock prices
  topic: keywords
creator: Huda Aulia Rahman
creator: Muhammad Takrim
rights: Copyright (c) 2024
date: 2024-11-25
publication date: 2024-11-25
starting page: 103
ending page: 118
doi: 10.25170/wpm.v16i2.6200