JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI

PERAN MEDIASI KEPUASAN KERJA PADA PENGARUH BUDAYA ORGANISASI DAN PENGEMBANGAN KARIR TERHADAP KOMITMEN ORGANISASI

2025-07-16T12:23:05+07:00

This study aims to determine the mediating role of job satisfaction on the influence of organizational culture and career development on organizational commitment. The number of samples is 85 employees with saturated sampling technique. Data collection method with questionnaire. Data testing with validity test, reliability test, classical assumption test, multiple linear regression test, determination coefficient test (adjusted R²), partial significance test (t test), simultaneous significance test (f test), and mediation test (sobel test). The results of the study indicate that: 1). Partial significance test: organizational culture has a positive and insignificant effect on organizational commitment; Career development has a positive and significant effect on organizational commitment; Organizational culture has a positive and significant effect on job satisfaction; Career development has a positive and significant effect on job satisfaction; Job satisfaction has a positive and significant effect on organizational commitment; 2). Simultaneous significance test: organizational culture and career development have a positive and significant effect on organizational commitment; Organizational culture and career development have a positive and significant effect on job satisfaction; 3). Mediation test: job satisfaction is able to mediate organizational culture on organizational commitment; Job satisfaction is able to mediate career development on organizational commitment

PENGARUH BUDAYA ORGANISASI DAN PELATIHAN TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI DALAM MENINGKATKAN PENDAPATAN RUMAH SAKIT PELABUHAN JAKARTA

2025-07-16T12:37:24+07:00

The purpose of this study was to analyze the influence of organizational culture and training on employee performance with job satisfaction as a mediating variable in increasing the income of the Jakarta Port Hospital. The population in this study were all employees of the Jakarta Port Hospital totaling 839 employees. Because the population size can be identified, the Slovin formula can be used to determine the sample size of the population, which is 89 employees. The data analysis technique used in this study was Partial Least SquareStructural Equation Modeling (PLS-SEM) using smartPLS software version 4. The results showed that organizational culture significantly influenced employee performance. Training significantly influenced employee performance. Organizational culture significantly influenced job satisfaction. Training significantly influenced job satisfaction. Job satisfaction significantly influenced employee performance. Job satisfaction mediates the influence of organizational culture on employee performance. Job satisfaction mediates the influence of training on employee performance. Employee performance significantly influenced Hospital income.

PENGARUH WORK-LIFE BALANCE DAN GAYA KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA PEGAWAI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MEDIASI PADA PEGAWAI KELURAHAN DI LINGKUNGAN KECAMATAN BUGUL KIDUL KOTA PASURUAN

2025-07-16T13:50:34+07:00

The purpose of this study is to obtain empirical evidence of the influence of work-life balance and transformational leadership style on employee performance, both directly and through the mediation of organizational commitment.This study was quantitative and employed the SEM-PLS method. Data were obtained through questionnaires distributed to 60 village employees in the Bugul Kidul District, Pasuruan City.Five of the seven hypotheses tested showed significant effects. However, hypotheses three and six did not. Work-life balance did not improve employee performance, either directly or through the mediation of organizational commitment. Transformational leadership style, on the other hand, significantly influenced the performance of village employees in the Bugul Kidul District, Pasuruan City, both directly and through the mediation of organizational commitment.

PENGARUH PENEMPATAN DAN KARAKTERISTIK PEKERJAAN TERHADAP KINERJA PEGAWAI SERTA PERAN TUNJANGAN KINERJA SEBAGAI VARIABEL MODERASI (Studi Pegawai di Lingkungan Kecamatan Panggungrejo Kota Pasuruan)

2025-07-16T14:06:47+07:00

This study uses a quantitative approach with a survey method to test the effect of placement and job characteristics on employee performance, as well as the role of performance allowances as a moderating variable.The population studied was all Civil Servants (PNS) who worked in the Panggungrejo District, Pasuruan City, totaling 124 people. Given the relatively large population in this study, determining the sample size was considered necessary for the efficiency of the research implementation. The sample size in this study was calculated using the Slovin formula, which was 94.66 rounded up to 95 employees. In this study, the sampling technique used was proportional stratified random sampling. This study used Partial Least Square (PLS), which is a Structural Equation Modeling (SEM) equation model. In practice, data processing is assisted by the SmartPLS data processing application.As a result of comprehensive data analysis and structured discussions in the previous chapter, this study concludes several main points as follows: Job placement can play a role in improving employee performance. Job characteristics can play a role in improving employee performance. Although performance allowances are getting stronger, it turns out that they are not able to encourage increased employee performance. Performance allowance plays a role in moderating the influence of job placement on employee performance. Performance allowance plays a role in moderating the influence of job characteristics on employee performance.

PENGARUH KEPEMIMPINAN INSTRUKSIONAL TERHADAP KINERJA PEGAWAI: MOTIVASI SEBAGAI VARIABEL MEDIASI DAN TAMBAHAN PENGHASILAN PEGAWAI (TPP) SEBAGAI VARIABEL MODERASI (Studi pada Pegawai Bagian Umum Sekretariat Daerah Kabupaten Malang)

2025-07-16T14:19:08+07:00

This study aims to analyze the influence of instructional leadership on employee performance, with motivation as a mediating variable and Employee Additional Income (TPP) as a moderating variable.The population of this research consists of all 64 employees of the General Section of the Regional Secretariat of Malang Regency. Given a population of 64 employees, total sampling was determined as the most appropriate sampling method. In this study, inferential statistical analysis will be at the core of hypothesis testing, utilizing a Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS). SmartPLS version 4 was used to facilitate these hypothesis tests.The results show that instructional leadership has a positive and significant effect on employee performance. Instructional leadership also has a positive and significant effect on motivation. Motivation has a positive and significant effect on employee performance. Employee Additional Income (TPP) has a positive and significant effect on employee performance. Motivation mediates the effect of instructional leadership on employee performance. However, Employee Additional Income (TPP) does not moderate the relationship between instructional leadership and employee performance, nor does it moderate the relationship between motivation and employee performance

PENGARUH BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN MELALUI KOMPETENSI TERHADAP KINERJA PEGAWAI DI KECAMATAN GADINGREJO KOTA PASURUAN

2025-07-16T14:30:12+07:00

The purpose of this study is to analyze and empirically test the influence of organizational culture and leadership style through competence on employee performance. The population in this study were all employees in the Gadingrejo District, Pasuruan City, totaling 55 employees. This study used a census to determine the sample. The data analysis technique used in this study was Partial Least Square-Structural Equation Modeling (PLS-SEM) using smartPLS software version 4. The results showed that organizational culture did not directly affect employee performance. Organizational culture directly affected employee competence. Leadership style did not directly affect employee performance. Leadership style directly affected employee competence. Competence directly affected employee performance. Organizational culture affected employee performance through perfect mediation of competence. Leadership style affected employee performance through perfect mediation of competence

PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI DAN DAMPAKNYA TERHADAP KUALITAS PELAYANAN MASYARAKAT DI WILAYAH KECAMATAN GADINGREJO KOTA PASURUAN

2025-07-16T14:59:36+07:00

The purpose of this study is to analyze and empirically test the influence of leadership style and work motivation on employee performance and its impact on the quality of public services in the Gadingrejo District, Pasuruan City. This type of research is a correlational study, namely research that aims to identify the relationship between two or more variables. The research approach used in this study is a quantitative approach. In this study, the population is grouped into two categories based on its characteristics, namely: The Gadingrejo District employee group, Pasuruan City, totaling 75 people, and the service user community group in Gadingrejo District, Pasuruan City, which at the time of the study (data collection) the number is not known with certainty (undefined population). Determination of the number of samples for the Gadingrejo District employee group, Pasuruan City used saturated sampling. Determination of the number of samples for the service user community group in Gadingrejo District, Pasuruan City used a sampling quota, which was set at 75 people which was based on the same as the number of samples of the first group (employee group) in order to make it easier to analyze the data. The data analysis technique used in this study is Partial Least Square-Structural Equation Modeling (PLS-SEM) using smartPLS software version 4. Research conclusion: Leadership style does not have a positive and significant effect on the quality of public services. Leadership style has a positive and significant effect on employee performance. Employee work motivation has a positive and significant effect on the quality of public services. Employee work motivation has a positive and significant effect on employee performance. Employee performance has a positive and significant effect on the quality of public services. Leadership style has a positive and significant effect on the quality of public services through employee performance as a mediator and is full mediated. Employee work motivation has a positive and significant effect on the quality of public services through employee performance as a mediator and is partially mediated.

PENGARUH KEPEMIMPINAN SITUASIONAL DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI YANG DIMEDIASI MOTIVASI (Studi pada Pegawai Kelurahan di Lingkungan Kecamatan Panggungrejo Kota Pasuruan)

2025-07-16T15:12:38+07:00

Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan situasional dan budaya organisasi terhadap kinerja karyawan yang dimediasi oleh motivasi. Jika ditinjau dari metode analisis, penelitian ini merupakan jenis penelitian verifikatif. Dari aspek pendekatan penelitian, penelitian ini menggunakan pendekatan kuantitatif karena gejala hasil observasi dikonversi menjadi angka-angka yang dianalisis menggunakan statistik. Populasi dalam penelitian ini adalah seluruh Pegawai Kelurahan di wilayah Kecamatan Panggungrejo Kota Pasuruan yang berjumlah 87 orang karyawan. Peneliti memilih sampel dengan menggunakan teknik sampling jenuh karena jumlah populasinya relatif kecil. Sehingga sampel yang digunakan dalam penelitian ini berjumlah 87 responden. Berdasarkan data mentah atau data primer yang terkumpul dari kuesioner, selanjutnya diolah melalui Software SmartPLS versi 4 yang menghasilkan informasi/data untuk keperluan uji statistik parametrik atau pengujian hipotesis. Berdasarkan analisis hasil pengujian hipotesis, dapat diambil beberapa simpulan: Kepemimpinan situasional berpengaruh terhadap kinerja karyawan. Budaya organisasi berpengaruh terhadap kinerja karyawan. Kepemimpinan situasional berpengaruh terhadap motivasi kerja karyawan. Budaya organisasi berpengaruh terhadap motivasi kerja karyawan. Motivasi berpengaruh terhadap kinerja karyawan. Motivasi memediasi pengaruh kepemimpinan situasional terhadap kinerja karyawan. Motivasi memediasi pengaruh budaya organisasi terhadap kinerja karyawan.

IMPLEMENTASI PENGELOLAAN DANA DEPOSITO PT. BPR SENTRAL MANDIRI

2025-07-23T08:27:56+07:00

This study aims to determine the procedures for managing deposits and how to calculate the results of deposit management and the risks that may be present in deposits at PT. BPR Sentral Mandiri. This study uses a qualitative method that covers various aspects, such as analysis of procedures and management of deposits at BPR, starting from the opening process, setting interest rates, to policies related to deposits, this study will also explore the perception and motivation of the community in choosing deposits as a form of investment, including their level of satisfaction. In addition, it will be traced how funds obtained from deposits affect the distribution of credit by BPR to the community. This study also aims to identify the advantages and challenges faced by customers and BPR in managing deposits. finally, the deposit marketing strategy implemented by BPR to attract public interest will be an important part of this study. The results of the study, management of PT. BPR Sentral Mandiri is in accordance with OJK Regulation Number 4 / POJK.03 / 2015. and Number 13 / POJK.03 / 2015 concerning the implementation of BPR risk management

AKUNTANSI MASJID SEBAGAI SOLUSI DALAM TRANSPARANSI DAN AKUNTABILITAS PUBLIK (Di Masjid Besar Nur Muhammad Sumenep)

2025-07-23T08:35:43+07:00

Akuntansi masjid Sebagi solusi dalam transparansi dan akuntabilitas publik. masjid juga merupakan salah satu bentuk organisasi yang mempunyai peran penting dan meningkatkan kesajahteraan masyarakat, seperti pusat aktivitas yang meliputi pendidikan, ekonomi, sosial, budaya dan hukum. Fenomena yang sering terjadi di masyarakat bahwa praktik pengelolaan dana masid di dasari oleh kepercayaan tesebut. Tujuan penelitian ini ialah untuk mengetahui Akuntansi masjid sebagai solusi dalam transparansi dan akuntabilitas publik yang di lakukan masjid besar nur Muhammad kepada jamaah Penelitian menggunakan metode deskriptif kualitatif yang meliputi observasi wawancara dan teknis dukomentasi yang digunakan untuk mengindentifikasi informan menggunakan purposive sampling teknik pengunpulan sumber data dengan pertimbangan tertentu. Hasil penelitian ini menunjukkan bahwa Akuntansi masjid di masjid besar nur Muhammad menngunakan buku, papan mading, dan Microsoft excel. Transparansi pelaporan keuangan masjid sudah transparan tidak ada yang ditutup-tutupi. Adapun untuk akuntabilitas publik bentuk pertanggung jawabannya dilakukan setiap satu minggu sekali kemudian hasil dari satu minggu langsung dipapparkan di papan mading masjid besar nur Muhammad

ANALISIS KUALITAS KINERJA PELAKSANAAN ANGGARAN BELANJA PADA DIREKTORAT BIMBINGAN MASYARAKAT KATOLIK KEMENTERIAN AGAMA REPUBLIK INDONESIATAHUN ANGGARAN 2022-2024

2025-08-14T14:45:01+07:00

Indikator Kinerja Pelaksanaan Anggaran (IKPA) adalah parameter yang disahkan dari Kementerian Keuangan selaku Bendahara Umum Negara untuk menilai kualitas kinerja pelaksanaan anggaran belanja Kementerian/Lembaga dari segi kualitas perencanaan pelaksanaan anggaran, kualitas implementasi pelaksanaan anggaran, dan kualitas hasilpelaksanaan anggaran.Reformulasi IKPA Tahun 2024untuk mendukung percepatan belanja dan realisasi output belanja, perlakuan adil dan wajar dalam penilaian kinerja, serta melengkapi unsur penilaian sesuai dengan konsep efektif, efisien dan ekononi. Penelitian ini untuk mengidentifikasi faktor-faktor penyebab pelaksanaan anggaran pada Direktorat Bimbingan Masyarakat Katolik Kementerian Agama Republik Indonesia belum berhasil terlaksana secara efisien dan efektif, sesuai dengan aturan dan kebijakan yang berlaku. Metode dalam pengkajian ini adalah penelitian kualitatif deskriptif. Terdapat tiga indikator yang masih perlu ditingkatkan agar nilai yang didapatoptimal, yaitu indikator Deviasi Halaman III Daftar Isian Pelaksanaan Anggaran(DIPA), indikatorPenyerapan Anggaran serta indikator Pengelolaan Uang Persediaan (UP) dan Tambahan Uang Persediaan (TUP).Hasil penelitian menunjukkan bahwa Kualitas Kinerja Pelaksanaan Anggaran Belanja pada Direktorat Bimbingan Masyarakat Katolik Kementerian Agama Republik Indonesia Tahun Anggaran 2022-2024 secara agregat telah baik, dibuktikan dengan nilai akhir IKPA jika di rata-rata selama tiga tahun terakhir sebesar 90,08(dari skala100).Ini merefleksikan bahwa pengelolaan pelaksanaan anggaran belanja pada APBN Tahun Anggaran 2022-2024 dalam kondisi yang baik.

ANALISIS POTENSI PENERAPAN AKAD MUSYARAKAH MUTANA QISAH (MMQ) TO ACTUALIZE ASSET BACKED SUKUK DI DIREKTORATPENGELOLAAN PEMBIAYAAN DAN RISIKO, KEMENTERIAN KEUANGAN

2025-08-14T14:49:47+07:00

Penelitian ini bertujuan menganalisis potensi implementasi akad Musyarakah Mutanaqisah (MMQ) sebagai struktur underlying untuk penerbitan Asset Backed Sukuk di Direktorat Pembiayaan Syariah, Kementerian Keuangan Republik Indonesia. Metode penelitian menggunakan pendekatan kualitatif dengan analisis deskriptif komparatif, studi literatur, dan benchmarking praktik MMQ internasional. Hasil penelitian menunjukkan bahwa MMQ memiliki karakteristik unik berupa fleksibilitas kepemilikan bertahap, mekanisme risk sharing yang efektif, dan natural hedging mechanism yang dapat mengoptimalkan struktur Asset Backed Sukuk. Analisis SWOT mengidentifikasi kekuatan berupa strong institutional capacity dan government backing, namun menghadapi tantangan complexity of structure dan limited market understanding. Potensi implementasi MMQ sangat promising mengingat kebutuhan besar pembiayaan infrastruktur Indonesia dan growing Islamic finance market. Framework operasional yang diusulkan mencakup tiga fase: pre-issuance, issuance, dan post-issuance management dengan comprehensive risk management framework. Implementasi MMQ dalam Asset Backed Sukuk berpotensi meningkatkan likuiditas pasar sukuk Indonesia, memperluas basis investor, dan mendukung program pembiayaan infrastruktur pemerintah melalui mekanisme yang sepenuhnya Sharia-compliant. Rekomendasi strategis meliputi pengembangan framework konseptual, capacity building, pilot project development, dan penyesuaian regulasi untuk mendukung implementasi MMQ sukuk secara bertahap dalam jangka waktu 10 tahun

ANALISIS KINERJA LAYANAN PENCAIRAN DANA DALAM PENGAJUAN SKPP PENSIUN ELEK TRONIK DI KANTOR PELAYANAN PERBENDAHARAAN NEGARA TIPE 1A BANDUNG II

2025-08-14T14:54:06+07:00

Penelitian ini bertujuan untuk menganalisis kualitas layanan Surat Keterangan Penghentian Pembayaran (SKPP) Elektronik pada Kantor Pelayanan Perbendaharaan Negara (KPPN) Bandung II menggunakan model Servqual (Parasuraman, 1990). Layanan ini merupakan bagian dari transformasi digital dalam perbendaharaan negara yang diharapkan mampu memberikan pelayanan yang cepat, akurat, transparan, dan akuntabel. Penelitian menggunakan pendekatan kualitatif deskriptif dengan metode wawancara dan observasi terhadap pelaksanaan layanan SKPP elektronik. Hasil penelitian menunjukkan bahwa secara umum KPPN Bandung II telah menerapkan pelayanan digital dengan cukup baik, namun belum sepenuhnya optimal karena masih terdapat kendala teknis seperti gangguan aplikasi dan keterbatasan wewenang dalam pengambilan keputusan. Analisis lima dimensi Servqual menunjukkan bahwa dimensi tangible, reliability, dan responsiveness masih menghadapi hambatan, terutama pada performa aplikasi dan keterlambatan respons pusat. Sementara itu, dimensi assurance dan empathy dinilai cukup baik dengan adanya pelayanan gratis, profesionalisme pegawai, serta komunikasi aktif dengan satuan kerja. Penelitian merekomendasikan peningkatan kualitas teknologi, penambahan fitur aplikasi, serta pelatihan kepada pegawai dan mitra kerja untuk mewujudkan layanan digital SKPP yang lebih efisien dan terintegrasi. Model Servqual terbukti tetap relevan dalam mengukur kualitas layanan digital dan dapat digunakan sebagai dasar perbaikan berkelanjutan.