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ENVIRONTMENTAL MANAGEMENT ACCOUNTING, COMPETITIVE ADVANTAGE, FIRM PERFOMANCE: INDONESIA’S MANUFACTURING SECTOR. thomas wijanarko; Peggy Delita Merida
Jurnal Riset Akuntansi Vol 20 No 2 (2021): Jurnal Riset Akuntansi Aksioma, Desember 2021
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v20i2.138

Abstract

Abstrack This study aims to examine the indirect relationship between Environmental Management Accounting (EMA) and Firm Performance through Competitive Advantage. The contribution of this paper is that there is a Competitive Advantage mediating the relationship of EMA and improving firm performance. The study was conducted on 444 manufacturing companies in Indonesia from 2013-2017. The novelty in this study is a research model that makes Competitive Advantage a mediation for EMA and Firm performance variables, and Competitive Advantage variables using market share proxy. The results of this study are EMA has a positive effect on Firm Performance, EMA has a positive effect on Competitive Advantage, Competitive Advantage has a positive effect on Firm Performance, and Competitive Advantage as Quasi Mediating from the influence of EMA on Firm Performance. Abstrak Penelitian ini bertujuan untuk menguji hubungan tidak langsung antara environmental management accounting (EMA) dan kinerja perusahaan (firm performance) terhadap keunggulan kompetitif (competitive advantage). Kontribusi penelitian ini ialah menunjukan keunggulan kompetitif memediasi antara EMA dan meningkatkan kinerja perusahaan. Penelitian ini dilakukan pada 444 perusahaan manufaktur di Indonesia selama 2013-2017. Kebaruan dari penelitian ini penggunaan keunggulan kompetitif sebagai variabel mediasi untuk EMA dan kinerja perusahaan, serta penggunaan pangsa pasar sebagai proksi variabel keunggulan kompetitif. Hasil penelitian ini ialah EMA memiliki pengaruh positif terhadap kinerja perusahaan, keunggulan kompetitif memiliki pengaruh positif terhadap kinerja perusahaan, dan keunggulan kompetitif, keunggulan kompetitif sebagai mediasi semu dari pengaruh EMA terhadap kinerja perusahaan.
Peningkatan Service Quality of Employee dengan Servant Leadership dan Self-Efficacy di Kementerian Kelautan dan Perikanan (KKP) Syavina Amalia Putri; Tri Siwi Agustina; Peggy Delita Merida; Anis Eliyana
Matra Pembaruan: Jurnal Inovasi Kebijakan Vol 5 No 1 (2021)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/mp.5.1.2021.25-38

Abstract

The concept of servant leadership has been referred to as a form of leadership approach that is committed to empowering the abilities and needs of employees. Currently, the concept of leadership has attracted the attention of most researchers in terms of the increasing number of moral violations of management and workplace irregularities. This study aims to know how the direct influence of servant leadership and self-efficacy on employee service quality and the effect of servant leadership moderation on two variables, namely self-efficacy of service quality of employees and service quality of employees. The researcher used Structural Equation Modeling (SEM) methodologically with AMOSGrapchics. There were two studies in this research. The data in the first and second studies was obtained from the distribution of online questionnaires to the State Civil Service (SCS) of the Ministry of Marine Affairs and Fisheries (KKP). A total of 222 Civil Servants were available. The study resulted in several tests related to (1) servant leadership has a significant effect on the service quality of Civil Servants employees at KKP, (2) self-efficacy has a significant effect on employee service quality, and (3) servant leadership can significantly moderate between self-efficacy and service quality employees of Civil Servants at the KKP.