Indatu Journal of Management and Accounting

Exploring Organizational Citizenship Behavior to Identify Job Performance Based on Perspectives Organizational and Psychological Empowerment in the Hospitality Sector

Mon, 17 Nov 2025 00:00:00 +0700

In an era of global competition and digital transformation, improving human resource performance has become a strategic factor for the hospitality industry, which is highly dependent on service quality. This study aims to analyze the role of organizational citizenship behavior (OCB) in mediating the influence of perceived organizational support and psychological empowerment on the job performance of hospitality employees. A quantitative approach was used, with a survey method targeting star-rated hotel employees in Banda Aceh City, Indonesia. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to test the direct and indirect relationships between latent variables. The results showed that perceived organizational support and psychological empowerment had a positive and significant effect on job performance, both directly and through the mediation of OCB. OCB was found to play an important role in strengthening the relationship between psychological factors and job performance, particularly through voluntary behaviors such as helping colleagues, maintaining the organization’s image, and improving service effectiveness. These findings confirm that superior performance in the hospitality industry is not only determined by managerial systems, but also by the psychological and social aspects of employees. In the context of Aceh Province, which has distinctive religious values and social norms, organizational citizenship behavior becomes an important mechanism for building professionalism and work ethics in line with Sharia principles. This study provides practical implications for hotel management to improve organizational support, strengthen psychological empowerment, and create a collaborative work culture oriented toward service quality.

How Financial Ratios and Firm Size Affect Profitability: Evidence from Chemical Industry in Indonesia

Sun, 14 Dec 2025 00:00:00 +0700

This study investigates the impact of financial ratios and firm size on the profitability of companies in the chemical industry listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023 . Profitability is measured using Return on Assets (ROA), while the independent variables include Working Capital to Total Assets (WCTA), Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT), and Firm Size (SZ). A quantitative approach was employed using multiple linear regression analysis. The sample consisted of 25 chemical companies selected through purposive sampling. The findings reveal that CR, TAT, and SZ have a significant positive effect on ROA, while DER has a significant negative effect. WCTA, however, shows no significant impact on profitability. The adjusted R² value of 0.742 indicates that 74.2% of the variation in profitability can be explained by the model. These results highlight the importance of liquidity management, efficient asset utilization, optimal capital structure, and firm scale in driving profitability in the chemical sector. The study provides valuable insights for company management, investors, and policymakers in enhancing financial performance and strategic decision-making within the industry.

How Is Research Connecting Artificial Intelligence, Sustainability Governance, and Agri-Food Supply Chains Evolving? A Bibliometric Analysis

Thu, 25 Dec 2025 00:00:00 +0700

This study examines the development of research situated at the intersection of artificial intelligence, sustainability governance, and agri-food supply chains through a comprehensive bibliometric analysis of 988 Scopus-indexed articles published between 2017 and 2025. This time range was selected because scholarly attention to artificial intelligence in sustainability and agri-food systems began to intensify after 2017, alongside the emergence of Industry 4.0, data-driven governance frameworks, and circular economy agendas, allowing the analysis to capture both the formative and consolidation phases of this research domain. A structured search, screening, and eligibility process was applied to ensure thematic relevance and methodological rigor, followed by performance analysis and science-mapping techniques using VOSviewer, CiteSpace, and complementary normalization procedures. The findings reveal accelerating publication growth, concentrated collaboration networks, and thematic convergence around digital sustainability, circularity, and data-driven supply-chain optimization. Keyword and citation structures indicate that the field increasingly integrates technological and environmental perspectives, although research contributions remain unevenly distributed across authors, institutions, and countries. The study highlights the emergence of a more coherent knowledge base while underscoring the need for broader participation and deeper conceptual synthesis. These insights provide a consolidated foundation for guiding future work toward stronger theoretical development and more impactful applications in sustainable agri-food systems.

The Impact of Income Diversification on Bank Stability in Indonesia: A Comparative Analysis of Conventional and Sharia Banks

Juwita Daria, Khaira Amalia Fachrudin, Syahyunan Syahyunan, Nisrul Irawati — Fri, 26 Dec 2025 00:00:00 +0700

Banks play a major role in economic activities worldwide, but until now, there has been no clear consensus on the impact of income diversification on bank stability and its potential to help banks survive during a crisis, especially when relying on interest income. This study aims to determine whether income diversification affects the stability of Islamic and conventional banks in Indonesia during the period 2019–2023. This research uses quantitative data from 10 samples over five years, selected through the purposive sampling method. The study finds that income diversification has a significant positive effect on the stability of Islamic banks but is not significant for the stability of conventional banks. This indicates that income diversification can significantly enhance the stability of Islamic banks, while for conventional banks, it has the potential to improve stability. Overall, income diversification has different impacts on different types of banks. Bank debt has a negative but insignificant effect on the stability of both conventional and Islamic banks, showing a similar effect across bank types. Bank size has a positive but insignificant effect on conventional bank stability, while it has a positive and significant effect on Islamic bank stability, indicating differences in the impact of bank size on different types of banks. This study is a pioneering assessment of the effect of income diversification on the major types of banks in Indonesia (Islamic and conventional) and is expected to be useful for banking management, decision-makers with religious investment considerations, and regulators.

The Effect of Disaster Management Preparedness and Risk Perception on Community Psychological Resilience with Stress Coping as a Mediating Variable

Sat, 27 Dec 2025 00:00:00 +0700

Communities living in disaster-prone areas need not only structural preparedness but also a strong psychological capacity to survive and recover from disaster threats. This study examines the influence of Disaster Management Preparedness and Risk Perception on Community Psychological Resilience, with Stress Management as a mediating variable. Using a quantitative associative approach, data were collected from residents of disaster-prone areas in Banda Aceh City and Aceh Besar Regency, Indonesia, through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that disaster management preparedness and risk perception significantly influence stress management and psychological resilience. Stress management emerged as the strongest predictor of resilience and served as a significant mediator in the relationship between preparedness and resilience, as well as between risk perception and resilience. These results highlight that resilience is strengthened not only by knowledge and structural preparedness, but also by adaptive coping strategies such as problem-focused coping, emotion regulation, and religion-based coping. In the context of Aceh Province, where socio-cultural and religious values strongly shape individual responses to disaster threats, coping mechanisms act as important psychological pathways that transform preparedness and risk awareness into resilient behavior. This study provides practical implications for disaster management authorities to integrate psychosocial strengthening into preparedness programs, emphasizing community education, simulation activities, and culturally rooted psychosocial support to enhance community resilience. Further research is encouraged to adopt mixed methods and explore additional socio-cultural variables to deepen the understanding of resilience dynamics in disaster-prone communities.