ARE MARRIED FEMALE EMPLOYEES SATISFIED WITH WORKING FROM HOME DURING THE COVID-19 PANDEMIC?

This study identified and analysed the job satisfaction of married female employees working from home during the prolonged COVID-19 pandemic. The research was conducted in Jakarta. This study adopted a quantitative approach, using surveys and sturctural equation modelling (SEM). The results were then obtained using the Lisrel 8.5 program. The population in this study were female employees who were married and working from home in Jakarta. The sampling technique used was a nonprobability sampling method, with a purposive sampling technique. The findings are surprising, as work from home (WFH) had no positive effect on work stress and work-life balance. Work-life balance also had no negative effect on job satisfaction. The implication of this finding is that companies can make new policies that regulate working hours and put in place new mechanisms for working in the office or from home. © 2022, Nigerian Economic Society. All rights reserved.

Auditors' Competence, Audit Fee, Quality Control, and Audit Quality

The COVID-19 pandemic limits public social activities due to the virus spreading in overcrowded areas. It becomes a challenge for Public Accounting Firms to provide quality financial statement audit services to auditees. Therefore, this study aimed to analyze the influence of auditors' competence as well as audit fee and quality control on audit quality during the COVID-19 pandemic. Data were collected through a survey filled by 100 auditors at Public Accounting Firms (KAP) in Indonesia. The survey was distributed through Google Forms for two months in 2021. The data were processed and analyzed using the Partial Least Square (PLS) method with Smart PLS 3 software. The results indicated that auditors' competence and audit quality control positively affect audit quality. Meanwhile, the audit fee does not significantly affect audit quality. This study implies that Public Accounting Firms should optimize employees' soft skills in recruitment and training activities. Additionally, the firms are expected to improve supervision and increase the auditors' work commitment to strengthen audit engagement quality. © 2023 SCMS Group of Educational Institutions. All rights reserved.

Cultural Changes and Willingness to Change in Indigenous People of Penglipuran Bali Tourism Village During the Covid-19 Pandemic

As economic drivers (especially in rural communities), touristic villages have faced a very difficult situation during the COVID-19 pandemic. The sluggish tourism industry has greatly impacted the income of rural communities that depend on tourists who visit them. This study aims to understand and explore how the Penglipuran tourism village community survives amid the sluggish tourism industry due to the COVID-19 pandemic. The unit of analysis in this study was the Penglipuran Bali tourism village community, which is included in the Top 100 World Sustainable Destinations. This case study used a qualitative approach to both data collection and data analysis. Observations and semi-structured interviews were used to obtain information. The study results found that the indigenous people of the Penglipuran tourism village are willing to change and are adaptive to cultural changes to use technology without eliminating traditional norms to survive in sluggish tourism. The habit can be seen in the activities of indigenous people who return to farming and raising livestock as well as utilizing social media and e -commerce in marketing tourism villages' products, including local handicrafts.

Determinant Of Purchase Intention on Online Menu Restaurant Through Organism Response (SOR) Model

Various innovations are also being made by business actors in the restaurant sector. One of them is the improvisation to provide various online media to serve its consumers, especially in providing menus online. In Indonesia itself, various restaurants have also started the process of transforming to digital. Several large restaurants are currently providing menu offers online, either through their direct website or through various e-commerce media. However, many studies have focused on factors related to the adoption of an application's technology and the use of UTAUT's theory of technology adoption. While in this study, the factors that were seen focused on the Organism Response Model (SOR). This model focuses on two things in looking at the factors that affect the intensity of purchases, namely from the marketing side and the social side. The purpose of this research is to see both in terms of marketing and terms of what social factors can encourage people to have purchase intensity for online ordering services provided by service providers. From the survey results carried out, some factors encourage someone to desire food on the online menu, including the visualization of the menu, the information on the menu, and the perception of risk for COVID-19. These three things have a positive influence on consumer desires for the online menu they see. Furthermore, purchase intentions can be influenced by the consumer desire that already exists and the convenience of consumers in making food purchases online. © 2022, SRAC - Romanian Society for Quality. All rights reserved.

Exploring Working Capital Management and Performance of Manufacturing Firms in Indonesia

The economic recession in Indonesia at 2020 as impact of the Covid-19 outbreak has affected human life in all aspects. Firms must survive in carrying out their economic activities, including in managing working capital. It is important for managers to manage the use of their funds, especially in times of crisis. This study aims to determine how important role of working capital management (WCM) affects the performance of manufacturing firms in Indonesia. The research will also analyze whether financial constraints have an effect on improving WCM and company performance. WCM is measured by NTS, firm performance is measured by ROE, and financial constraint is measured by cash flow. This study also use variable control it is Size, Lev, CR, AT and Age. All data all data is processed using panel data regression through Eviews software. Sample in this study are manufacturing firms in Indonesia that listed in IDX between 2018-2020. The results show that working capital management has a significant positive effect on the performance of manufacturing firms in Indonesia. For financial constraints it is partially affect the company's performance significantly negative, meanwhile financial constraints negatively moderate the relationship between working capital management and company performance, but not significant. The results of this study could be a useful information for companies to make decisions in managing the company's working capital, especially facing the crisis amid the Covid-19 pandemic. © 2022, SRAC - Romanian Society for Quality. All rights reserved.

Game-based Learning Sustainability During Social Distance: The Role of Gamification Quality

Online learning is an obligation in teaching and learning activities during the Coronavirus disease (COVID-19). Game-based learning is a solution in improving student learning outcomes. This research aims to determine the level of acceptance of gamification in terms of Gamification quality (GQ), instructor characteristic (IC), and technology anxiety (TA). The target respondents were students taking information systems courses based on enterprises resources planning (ERP) Gamification. The sample used is a census. That is, the entire population is taken as a sample. A total of 93 students filled out the online questionnaire. Then, data analysis using Structural Equation Model - Partial Least Square (SEM-PLS). Student satisfaction (SS) and perceived ease of use (PEOUG) are the most influences. PEOUG is also the construct that has the most significant relationship impact, especially with the perceived usefulness (PUG). Meanwhile, two constructs do not significantly impact TA on PUG and PUG on Intention to use gamification (INTG). The obligation of students requires students to ignore the impact and function of gamification. The results of this research also show that technology acceptance model (TAM), the constructs IC, TA, and GQ have a positive effect on PEOUG. Then PUG and PEOUG can positively affect SS. © 2022 The Author(s).

What Drives People Visit Restaurants During COVID-19 Pandemic? Findings in Indonesia

The current COVID-19 pandemic has had a wide impact on the global economic sector. Restaurants are one of the sectors affected by the regulation of distance restrictions during the COVID-19 pandemic. Therefore, this study looks at what factors can encourage people to visit restaurants when government regulations have allowed consumers to make food purchases offline. This study looks at five factors;disease denial, perceived safety, perceived fair price, sociability and affect regulation. The sample in this study were 133 respondents. Furthermore, the data is processed using SEM-PLS using SmartPLS 3.0. The study results indicate that perceived safety, sociability and affect regulation have a significant positive impact on a person's intention to visit a restaurant. This research contributes to both improving the theory of a person's intention to visit a restaurant during the Covid-19 pandemic and helping restaurant service providers decide on an effective strategy in encouraging someone to have the intention to visit a restaurant.

Understanding Employee Performance During Work from Home in Indonesia

This study aimed to determine the effect of the work from home (WFH) policy on employee performance and discipline during the COVID-19 pandemic. Data were quantitatively collected from 105 employees in Indonesia through questionnaires and online survey methods due to social restrictions. Data collected were analyzed using structural equation modeling (SEM). The results showed that WFH did not affect employee performance (beta = .10, p = .08), rather it has a significant positive effect on work discipline (beta = .52, p = .00) and employee performance (beta = .83, p = .00). Furthermore, WFH has a positive effect on employee performance through work discipline (beta = .53, p = .00). The results provide an academic and practical picture that the prolonged WFH policy does not improve employee performance. These findings have implications for human resource management in organizations in the form of designing work systems, providing a supportive environment, good communication relationships between employees to encourage their involvement in improving performance.

Cloud-based learning management: An effective learning during social distancing

The existence of social restrictions in the global pandemic conditions makes teaching on campus more flexible. Every campus is required to do online learning. One of the newest technologies is a cloud-based learning management system. A cloud-based education platform can help lecturers provide knowledge anywhere and anytime without worrying about the physical context. A total of 220 students are asked to fill out an online questionnaire after students have completed their studies. The results of the spread were then described and analyzed by SEM-PLS using SmartPLS 3.0. The result is effort expectancy, and information quality has a significant impact on student satisfaction. Meanwhile, student satisfaction has a significant impact on the net benefit. This research also shows that the versatility and ease of obtaining quality information, especially in terms of flexibility, convenience, and interactive learning, is a critical factor in fulfilling the net benefits of students in achieving learning outcomes in student satisfaction. © 2021 Musyaffi et al.

Understanding of Digital Payment Usage During COVID-19 Pandemic: A Study of UTAUT Extension Model in Indonesia

The COVID-19 pandemic has fundamentally changed the world as we know it, especially consumer behavior. Users turn to digital transactions for fear of making physical contact when transacting. However, security issues and user convenience are obstacles to making users adopt digital payments. So, this research was made to solve the problem of adopting digital payments through the UTAUT extension model with perceived security and personal innovativeness as the main issues in the COVID-19 pandemic. This research focuses on digital payment users in Indonesia. A total of 457 users were used as research samples. The questionnaires were distributed online using a google form, after which they were processed and analyzed using SEM-PLS. This evaluation shows that performance expectancy, effort expectancy, and personal innovativeness have a significant positive effect on behavioral intention to use digital banking. However, perceived security has a significant negative effect on behavioral intention. Moreover, social influence does not have a significant influence on behavioral intention. Meanwhile, Facilitating Conditions and behavioral intention have a significant positive impact on digital payment usage. This study's findings indicate that the use of technological and personal mental factors impacts the adoption of digital payments, especially in the COVID-19 pandemic.