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                  <text>Vol 7, No 3 (2023) IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023</text>
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                <text>MSME FINANCIAL REPORT QUALITY SEEN FROM HUMAN RESOURCE COMPETENCE, IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS, AND SOCIAL CAPITAL</text>
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                <text>human resource competence, application of financial accounting standards, social capital, quality of financial reports.</text>
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                <text>The quality of financial reports is very much needed by the entity as a business component and is useful in making decisions. The research was conducted to examine the quality of financial reports in terms of the competence of human resource, the application of Financial Accounting Standards (SAK), and social capital as a mediating variable. This study uses a quantitative approach using Partial Least Square (PLS). The population of this research is MSMEs on the slopes of Mount Arjuna. The sampling technique used was purposive sampling. The results of this study indicate that the competence of human resources and the application of SAK have an effect on the quality of financial reports. Meanwhile, social capital mediates both the competence of human resources and the application of SAK to the quality of financial reports. Social capital facilitates knowledge sharing, value creation, and competitive advantage, as well as better and faster performance and sustainable organizational development. The finding of social capital mediating human resource competence and the application of SAK is the novelty of this research.</text>
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                <text>peri irawan</text>
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                  <text>Vol 7, No 3 (2023) IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023</text>
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                <text>JOB SECURITY ANALYSIS OF EMPLOYE INTENTION TO LEAVE THROUGH EMPLOYE ENGAGEMENT</text>
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                <text>job security, employee intention, employee engagement</text>
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                <text>Objective research This is For know influence direct or not direct job security towards employee intention to leave and influence employee engagement towards employee intention to leave as well the influence of job security on employee intention to leave via employee engagement. Method study use method descriptive quantitative population target study all over working employees special do production at 42 MSMEs in Sasirangan, South Kalimantan with number of 796 employees. Based on calculation obtained amount minimum sample of 266. Collection sample done with proportional cluster random sampling technique . Research results show that Job security has an influence significant on Employee Engagement of Sasirangan MSME employees in South Kalimantan. Job security matters significant on Employee Intention to Leave employees of UMKM Sasirangan in South Kalimantan. Employee Engagement has an influence significant on Employee Intention to Leave employees of UMKM Sasirangan in South Kalimantan. Employee Engagement is capable mediating Job security for Employee Intention to Leave employees of Sasirangan MSMEs in South Kalimantan.</text>
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                <text>Firdaus</text>
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                <text>https://jurnal.stie-aas.ac.id/index.php/IJEBAR</text>
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                <text>english</text>
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              <name>Title</name>
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              <elementTextContainer>
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                  <text>Vol 7, No 3 (2023) IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023</text>
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            <description>A name given to the resource</description>
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                <text>INFLUENCE STYLE LEADERSHIP AND MOTIVATION WORK TO PERFORMANCE EMPLOYEE</text>
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                <text>Leadership Style , Motivation and Performance Employee</text>
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                <text>Goal study This For now influence style leadership and motivation Work in a way partial and simultaneous to performance employee Central Kalimantan provincial DPRD secretariat office . Population in study This is employee office Central Kalimantan Province DPRD Secretariat . Sample in study This employee office Central Kalimantan DPRD secretariat , totaling 61 employees Based on the results of the tests carried out, the leadership style variable partially shows that there is a significant influence on employee performance variables. The work motivation variable partially shows that there is a significant influence on the employee performance variable, and the two independent variables, namely leadership style and work motivation together (simultaneously) have an effect on the employee performance variable.</text>
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            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
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                <text>Jimmy Carter1 , Lita Norfiana2</text>
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            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
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                <text>https://jurnal.stie-aas.ac.id/index.php/IJEBAR</text>
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            <description>An entity responsible for making contributions to the resource</description>
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            <description>A language of the resource</description>
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                <text>english</text>
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                  <text>Vol 7, No 3 (2023) IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023</text>
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            <name>Title</name>
            <description>A name given to the resource</description>
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                <text>THE EFFECT OF MANAGERIAL OWNERSHIP, BONUS COMPENSATION, FIRM SIZE, AND PROFITABILITY ON EARNING MANAGEMENT</text>
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            <name>Subject</name>
            <description>The topic of the resource</description>
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                <text>Managerial Ownership, Bonus Compensation, Firm Size, Profitability, and Earning Management</text>
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            <description>An account of the resource</description>
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                <text>This study intends to determine the effect of Managerial Ownership, Bonus Compensation, Firm Size, and Profitability on Earning Management for manufacturing sector companies that are listed on the Indonesia Stock Exchange in 2020-2022. The population in this study is manufacturing sector companies listed on Indonesia Stock Exchange in 2020-2022. The technique of sampling in this study is purposive sampling. The total number of companies as samples is 45 and the total number of data samples for 3-year observation is 135. The analysis technique used in this study is multiple linear analysis with an SPSS application. The result of this study is Managerial Ownership, Bonus Compensation, Firm Size, and Profitability simultaneously affect Earning Management. Partially, Managerial Ownership affects Earning Management in the negative direction, Bonus Compensation affects Earning Management in the negative direction, Firm Size does not affect Earning Management, and Profitability does not affect Earning Management.</text>
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            <description>An entity primarily responsible for making the resource</description>
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                <text>Mohamad Waliyya Amananto1, Titiek Suwarti2</text>
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            <description>A related resource from which the described resource is derived</description>
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                <text>https://jurnal.stie-aas.ac.id/index.php/IJEBAR</text>
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                <text>peri irawan</text>
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                  <text>Vol 7, No 3 (2023) IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023</text>
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            <name>Title</name>
            <description>A name given to the resource</description>
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                <text>THE INFLUENCE OF LEADERSHIP STYLE, WORK DISCIPLINE, ORGANIZATIONAL CULTURE, AND PERFORMANCE BENEFITS ON THE PERFORMANCE OF POLICE AND ASN POLRI THE BIDDOKKES SOUTH KALIMANTAN POLICE</text>
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                <text>leadership style, work discipline, organizationalculture, performance benefits, police performance and ASN Polri.</text>
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                <text>This study aims to examine and analyze the influence of leadership style, work discipline, organizational culture and performance benefits on the performance of the police and the State Civil apparatus of the National Police in South Kalimantan. Data collection was carried out through the dissemination of questionnaires and carried out on 79 police officers and State Civil apparatus at the South Kalimantan Police Health Office. Data analysis in this study using the help of SPSS version 21. Sampling techniques used are census methods and data testing techniques used in this study include validity test with Factor Analysis, reliability test with Alpha Cronbach. Classical assumption test and multiple liner regression analysis, to test and prove the research hypothesis. The results of the analysis show that leadership style, work discipline, organizational culture and performance benefits have a significant effect on the performance of the police and the Civil apparatus of the Polri State in the South Kalimantan Police Health Biddokkes both partially and simultaneously.</text>
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                <text>Diyewaleku Lelono1, Titien Agustina2*, Nurhikmah3</text>
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                <text>This study aims to determine the effect of service quality and price on customer&#13;
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analyzed, the more the number of respondents, the better the results of the analysis.&#13;
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                <text>THE ROLE OF TRAINING, MOTIVATION AND ORGANIZATIONAL CULTURE&#13;
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                <text>The role of the teacher as an educator has a very important influence in improving the&#13;
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so that they are able to do all the work correctly and produce perfect performance,&#13;
both in quantity and quality. The purpose of this study was to determine the effect of&#13;
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East Lampung. This research uses quantitative methods. Data collection was carried&#13;
out using questionnaires, observations and interviews. The population and sample in&#13;
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determination or R-Square was 0.987 which means that the independent variables&#13;
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                <text>Eka Rahmawati, Syaiful Bakhri</text>
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                <text>THE EFFECT OF TACIT KNOWLEDGE SHARING ON INNOVATIVE WORK&#13;
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AND TRUST AS ANTACEDENTS&#13;
(Study on the Academic Staff of the Surakarta Batik Islamic University)</text>
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                <text>Tacit Knowledge Sharing,Extraversion, Conscientiousness, Agreeableness,&#13;
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Behavior</text>
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          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
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                <text>This study aims to determine the relationship between Tacit Knowledge Sharing in&#13;
Innovative Work Behavior: Big Personality, Motivation, Self-Efficacy and Trust as&#13;
Antecedents (Study on Academic Staff of the Islamic University of Batik Surakarta).&#13;
This research method uses quantitative methods with a total population of UNIBA&#13;
academic staff100 personnel. The sampling technique for this study used nonprobability&#13;
sampling by taking samples from all of the respondent's data. Data&#13;
collection techniques using questionnaires that will be givenUNIBA academic staff.&#13;
The data analysis tool uses the Smart-PLS application. The research results show&#13;
thatextraversion variable has a positive effect on tacit knowledge sharing,&#13;
conscientiousness variable has a positive effect on tacit knowledge sharing,&#13;
agreeableness variable has a positive effect on tacit knowledge sharing, emotional&#13;
stability variable has a positive effect on tacit knowledge sharing, openness variable&#13;
has a positive effect on tacit knowledge sharing, motivation variable has a positive&#13;
effect on tacit knowledge sharing, self-efficacy variable has a positive effect on tacit&#13;
knowledge sharing, trust variable has a positive effect on tacit knowledge sharing,&#13;
tacit knowledge sharing variable has a positive effect on innovative work behavior.</text>
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          <element elementId="39">
            <name>Creator</name>
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                <text>Rosyida Nur Laili, Sinto Sunaryo</text>
              </elementText>
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          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
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              <elementText elementTextId="80854">
                <text>https://jurnal.stie-aas.ac.id/index.php/IJEBAR</text>
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            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
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              <elementText elementTextId="80855">
                <text>2023</text>
              </elementText>
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          <element elementId="37">
            <name>Contributor</name>
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              <elementText elementTextId="80856">
                <text>peri irawan</text>
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            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
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              <elementText elementTextId="80857">
                <text>pdf</text>
              </elementText>
            </elementTextContainer>
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          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="80858">
                <text>english</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="51">
            <name>Type</name>
            <description>The nature or genre of the resource</description>
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              <elementText elementTextId="80859">
                <text>text</text>
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