Publication Search

79,575 articles from 739 journals · 2,111 citations tracked

Showing 181-200 of 566

Analytics

Lily Haryati; Graverra Personata; Gita Sugiyarti

International Journal of Management Research and Economics 2025 Institut Teknologi dan Bisnis (ITB) Semarang

The purpose of this research is to evaluate the relationship between work ethic and workload with job satisfaction, which affects employee performance. Participants in this study consisted of 100 employees at Ngudi Waluyo University, located in Ungaran, Central Java, Indonesia. The research uses quantitative methods, with data collection carried out by filling out questionnaires. The analysis tool used is SPSS. The results show that work motivation has no significant impact on the level of job satisfaction. However, workload has a significant influence on the level of job satisfaction. On the other hand, work ethic has no effect on employee performance, and workload also has no impact on employee performance. Nonetheless, it was found that job satisfaction is related to employee performance. Keywords : work ethic, workload, job satisfaction, employee performance.

Robbi Malik; Kris Witono

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

In manufacturing industries, machining processes play a critical role in ensuring product quality, precision, and production efficiency. However, in the production of swing arm parts, the machining process has been identified as a bottleneck due to its non-optimal cycle time. One of the main issues contributing to this inefficiency is the disorganized handling of circlip inner parts. These components are often scattered without a designated placement system, which creates significant difficulties for operators when retrieving and installing circlips onto the swing arm. Such abnormalities disrupt workflow continuity, extend production time, and reduce overall productivity. To address this challenge, a circlip feeder machine was designed as a supporting device to assist operators and streamline the machining process. The design emphasizes efficiency, integration, and systematic operation by utilizing readily available workshop materials. The developed feeder machine is equipped with a robust frame construction and has a storage dimension capable of accommodating up to 200 circlips. In addition, mechanical analysis demonstrates that the feeder structure can withstand a maximum applied force of 31,475 N, ensuring durability and reliability during operation. The introduction of this circlip feeder machine directly impacts the production process by reducing operator workload, minimizing delays caused by disorganized parts, and ensuring faster and more accurate installation of circlips. Consequently, the overall machining cycle time is shortened, thereby improving production flow and enhancing the efficiency of swing arm part manufacturing. Beyond immediate time savings, the use of the feeder machine contributes to better resource utilization, reduced ergonomic strain on operators, and improved consistency in product quality. This study highlights the significance of simple yet effective mechanical innovations in overcoming production bottlenecks and optimizing manufacturing processes in automotive component industries.

Ni Putu Angelyani Sugiantari Putri; I Wayan Wirga; Ayu Mirah Kencanawati

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of workload and compensation on turnover intention, with job satisfaction serving as a mediating variable. The research was conducted at PT Aerofood ACS Denpasar, a company engaged in catering services, involving a total of 150 employees. The sample size was determined using a non-probability sampling technique with a quota sampling approach to ensure representativeness of the respondents. Data collection was carried out through a structured questionnaire distributed via Google Forms, consisting of 25 measurement items based on a 5-point Likert scale ranging from strongly disagree to strongly agree. This quantitative research design employed both descriptive analysis and inferential statistical testing through Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS 4.0 software. The results of the analysis indicate that workload has a negative and significant influence on job satisfaction, suggesting that higher workload levels tend to reduce employees’ satisfaction with their jobs. On the other hand, compensation demonstrates a positive and significant influence on job satisfaction, indicating that adequate and fair compensation can enhance employees’ feelings of fulfillment and fairness within the organization. Furthermore, job satisfaction is found to have a negative and significant effect on turnover intention, meaning that employees who are more satisfied with their jobs are less likely to develop intentions to leave the company. The mediating test reveals that job satisfaction plays a crucial role in bridging the relationship between workload and turnover intention, as well as between compensation and turnover intention. Specifically, job satisfaction partially mediates the negative impact of workload on turnover intention and the positive impact of compensation on turnover intention. Overall, this research highlights the importance of managing workload effectively and providing fair compensation as strategic efforts to enhance job satisfaction and reduce employees’ tendency to leave the organization.

Efi Nur Farianti

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Performance improvement can be measured through fair workload and appropriate compensation, but the problem that occurs at SMK Negeri 1 Bukateja is the opposite. There are several teachers who receive excessive workload and inappropriate compensation, resulting in a decline in teacher performance. This study aims to analyze the mediating role of compensation in the relationship between workload and teacher performance, thereby increasing motivation and job satisfaction which will have an impact on teacher performance. This study is a quantitative study with data analysis techniques using Part Least Square (PLS-SEM) using SmartPLS 3.0 software. Sampling used a purposive sampling technique, namely 91 teachers, with a data collection method using a questionnaire. The results of the analysis of the research hypothesis show that workload has a positive and significant effect on the performance of SMK Negeri 1 Bukateja teachers, compensation has a positive and significant effect on workload of SMK Negeri 1 Bukateja, workload has a positive and significant effect on the performance of SMK Negeri 1 Bukateja teachers, and compensation can mediate workload on the performance of SMK Negeri 1 Bukateja teachers. The findings of this study indicate that fair and adequate compensation can reduce excessive workload on teacher performance at SMK Negeri 1 Bukateja. The R-Square result is 60.1%, which is in the moderate category, with the remaining 39.9% explained by other variables outside the study.

Wiwik Maulidah; Moh. Edy Marzuki

Majelis : Jurnal Hukum Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines organizational communication within the General Election Supervisory Body (Bawaslu) of Pasuruan Regency in handling violations during the 2024 Regional Elections (Pilkada). Using a qualitative case study approach, data were obtained through in-depth interviews, observation, and documentation involving Bawaslu members, technical staff, and the Integrated Law Enforcement Center (Gakkumdu). The results show that vertical and horizontal communication flows are generally effective in supporting internal coordination and violation handling, despite challenges such as limited human resources, high workloads, and inter-agency coordination gaps. To address these, Bawaslu strengthens internal meetings, leverages digital media, provides technical training, and enhances external collaboration and public outreach. The study concludes that effective organizational communication significantly improves election monitoring performance and offers insights for communication strategies in other supervisory bodies.To address these issues, Bawaslu has taken several proactive steps. These include strengthening internal meetings to improve coordination and decision-making, leveraging digital media for more efficient communication and reporting, providing technical training to staff to enhance their skills in violation detection and reporting, and fostering stronger collaboration with external agencies such as Gakkumdu for coordinated law enforcement. Additionally, Bawaslu has focused on improving public outreach through social media campaigns to increase awareness of the electoral process and violations. The study concludes that effective organizational communication significantly improves election monitoring performance and offers insights for communication strategies in other supervisory bodies. It recommends that other institutions facing similar challenges in managing complex, multi-agency processes adopt similar strategies to improve both internal and external communication for more efficient operations and outcomes.  

Rissa Syabrina

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Vocational High School 2 Purbalingga will continue to face challenges related to teacher performance in 2024. Based on pre-research results and the data obtained, a shortage of teaching staff has been identified, leading to excessive teaching loads and hours, job stress, and dissatisfaction among some teachers with their compensation. This study aims to determine the extent to which job stress, workload, and compensation influence teacher performance at Vocational High School 2 Purbalingga. This study used a quantitative method with a survey approach. The population in this study was all 84 teachers, all of whom were sampled using a saturated sampling technique. Data processing was performed using SPSS version 25. The results showed that job stress had no effect on teacher performance, while workload and compensation had a significant effect. Simultaneously, job stress, workload, and compensation influenced teacher performance. The coefficient of determination value of 0.451 indicates that these three variables influence teacher performance by 45.1%, while the remaining 54.9% is influenced by other factors not examined in this study. Therefore, it is recommended that the school increase the number of teaching staff to reduce excessive teacher workload

Iman Ridho Purnama Mendrofa; Ayler Beniah Ndraha; Fatolosa Hulu; Eliagus Telaumbanua

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

This study examines the implementation of home care-based health service innovations at Dr. M. Thomsen Nias Regional General Hospital as an adaptive strategy to overcome limited access to services in island regions. The aim is to analyze the benefits, challenges, and strategies for strengthening the program, with a focus on human resource management aspects. The research method employs a descriptive qualitative approach through in-depth interviews, participatory observation, and documentary studies involving relevant stakeholders. The results indicate that home care significantly improves accessibility for vulnerable groups, reduces geographical barriers, and enhances the quality of interaction between healthcare workers and patients. The program's success is influenced by visionary leadership, selective recruitment, continuous training, and sustained work motivation. However, challenges such as high workloads, logistical limitations, and suboptimal cross-unit coordination remain. The implications of this research emphasize the importance of institutional strengthening, the establishment of a dedicated home care unit, the use of information technology, and cross-sector collaboration based on local values to ensure the sustainability of the program and improve the health status of communities in remote areas. Furthermore, this study underscores the importance of continuously evaluating the performance of home care services through measurable indicators based on local needs. Routine monitoring and active community involvement as beneficiaries can increase accountability and encourage participation in maintaining service continuity. Strengthening an organizational culture that is adaptive and responsive to changes in the external environment is also key to anticipating the dynamic health needs of island communities. Thus, the home care approach is not merely a short-term solution but also part of the transformation of the health care system toward a more inclusive and socially just model. 

Salvia Mahmuda Ghaly; Rini Septiowati

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze workload in improving employee performance at PT XYZ Indonesia in Tangerang City. Two core informants and five key informants met the sample criteria. The method used was a qualitative descriptive phenomenological approach with data collection techniques through observation, in-depth interviews, documentation of company management, NVivo, triangulation, and SWOT analysis. The results of this study indicate that PT XYZ Indonesia's workload is managed flexibly through setting targets based on Key Performance Indicators (KPIs) tailored to the capabilities of each employee. The work environment, both physical and non-physical, significantly influences work effectiveness and comfort. Some employees experience fatigue, especially when the workload increases, but the company provides compensation such as workload adjustments and work from home. The main obstacles in achieving targets are mostly caused by external factors such as client demands, the amount of work piling up, and limited work equipment. All employees follow clear Standard Operating Procedures (SOPs), and evaluations are conducted periodically to ensure the quality and quantity of performance are maintained. This research is expected to serve as a reference for companies in managing workloads and increasing employee productivity in the digital age.

Tati susilawati; Duta Liana; Rina Anindita

International Journal of Health and Social Behavior 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

The Emergency Department (ED) plays a pivotal role as the frontline of hospital services, requiring rapid and accurate response to ensure patient safety and optimal care outcomes. This study aims to analyze the influence of nurse competence and inter-team coordination on the effectiveness of patient transfers from ED to inpatient units, with nurse work motivation as a mediating variable. A quantitative approach was employed with hypothesis testing using path analysis (Structural Equation Modeling - SEM). The study was conducted at Graha Juanda Hospital, Bekasi, involving a sample of 55 nurses selected through total sampling from both the ED and inpatient departments.Primary data were collected through structured questionnaires, and data analysis was performed using SPSS 26 The results demonstrate that nurse competence and team coordination significantly affect service effectiveness, both directly and indirectly through work motivation. The findings also indicate that low work motivation—linked to factors such as limited professional development opportunities and unbalanced workloads—contributes to delays in transferring patients to inpatient care, with the average Length of Stay (LOS) exceeding six hours.The study concludes that improving nurse competence, strengthening inter-team coordination, and enhancing nurse motivation are critical strategies to improve the quality and timeliness of emergency services. This integrated internal performance approach is vital for reducing LOS in the ED and ensuring seamless, patient-centered care transitions.

Akhmad Adi Darmawan; Asyhari Asyhari

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

This analysis aims to evaluate the influence of Islamic Work Ethic and Task Load Level on Employee Productivity and Job Satisfaction at Kendal Islamic Hospital. Islamic Work Ethic in this study is measured through five main dimensions, namely siddiq (integrity), istiqamah (steadfastness), fathanah (intellectual intelligence), amanah (reliability), and tabligh (communication capacity). Meanwhile, Task Load Level is understood as work pressure reflected by three main indicators, namely physical fatigue, emotional fatigue, and psychological fatigue. This study uses a quantitative approach with an explanatory research design to test the causal relationship between variables. Primary data were collected through the distribution of structured questionnaires to hospital employees using probability sampling techniques, so that respondent representation is more assured. Data analysis was carried out using multiple linear regression through SPSS software, to determine the level of direct and indirect influence between variables. The results of the study indicate that Islamic Work Ethic has a positive and significant influence on Employee Job Satisfaction and Productivity, indicating that the application of Islamic values in work ethic can encourage motivation, loyalty, and performance. Conversely, the Level of Task Load has a significant negative effect on Job Satisfaction, indicating that excessive workload can reduce satisfaction, although it is not proven to have a significant impact on Employee Productivity. Furthermore, Job Satisfaction is proven to have a positive and significant influence on Employee Productivity, so it can play a role as an important mediating variable in the relationship between work ethic and performance. This study provides a theoretical contribution to the development of human resource management concepts based on Islamic values, while also offering practical recommendations for hospital managers to strengthen Islamic work ethic and manage workload proportionally to improve employee welfare and performance.  

Ansar Ansar

Aljabar : Jurnal Ilmuan Pendidikan, Matematika dan Kebumian 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to describe the application of the Jigsaw Learning method in Islamic Religious Education (PAI) learning at SMP 3 Sendana and to identify the advantages and obstacles encountered during the learning process. The research method used is descriptive qualitative, with data collection techniques through observation, interviews, and documentation. The results of the study indicate that the application of the Jigsaw Learning method can increase student activeness, strengthen group cooperation, and help understand the material more deeply and comprehensively. In this activity, students not only act as recipients of information from the teacher, but also as conveyors of material to their group mates. The process of sharing information between members encourages students to be more active in seeking out, understanding, and explaining the concepts being studied. In addition, this method also creates a collaborative and enjoyable learning atmosphere, due to the positive social interactions between students. This can increase a sense of responsibility and concern for the success of the group. However, in its implementation, several obstacles were found that require attention. Some of these include limited study time within the available lesson hours, inequality in contributions between group members which sometimes results in an uneven workload, and a lack of student readiness to understand the material independently before the group discussion process takes place. Despite the challenges, these obstacles can be minimized through effective classroom management, such as balanced group division, motivation, and intensive teacher support throughout the learning process. With the right strategy, Jigsaw Learning remains an effective and relevant method for Islamic Religious Education (PAI) learning, as it encourages the achievement of learning objectives in a participatory, active, and enjoyable manner. Therefore, this method is a worthy alternative to cooperative learning that can improve the quality of religious education at the junior high school level.

FA. Luky Primantari; Silvia Yulita Ratih Setyo Rahayu; Zandra Dwanita Widodo

International Journal of Industrial Innovation and Mechanical Engineering 2025 Asosiasi Riset Ilmu Teknik Indonesia

Steel structure projects are increasingly favored in the construction industry due to their benefits in execution time efficiency and long-term cost savings. However, the suboptimal management of human resources (HRM) remains a significant challenge in achieving these efficiencies. This study aims to systematically review the role of HRM in enhancing time and cost efficiency in steel structure projects. A Systematic Literature Review (SLR) was conducted based on the PRISMA protocol, analyzing 35 accredited scientific articles published between 2013 and 2023. The articles were sourced from national databases such as Garuda and Neliti, and data were extracted using standardized documentation instruments. The analysis reveals that workforce planning, project-based training, performance monitoring, and inter-team coordination are key managerial aspects that consistently contribute to improving both time and cost efficiency. Visualization of topic networks using VOSviewer highlights strong interconnections between themes such as "training," "schedule control," and "performance evaluation," all of which are critical components of strategic HRM practices. This study concludes that HRM plays a crucial role in achieving efficiency in steel structure projects, especially through the integration of technical workflows and managerial control systems. Effective workforce planning ensures that the right skills are available at the right time, while performance monitoring and training programs help enhance productivity and reduce delays. The findings suggest the necessity for formulating HR policies that are based on workload analysis and the improvement of real-time workforce evaluation mechanisms. Furthermore, the study calls for further research to test integrative models for HRM practices in steel-based construction projects in Indonesia. This research opens avenues for refining HRM strategies to support the construction industry’s efficiency goals, offering insights for future studies and practical applications in the field.

Ulfi Jefri; Muhammad Aldi Alfikhar; Muhamad Irfan; Nur Cholis Majid; Mohammad Rifki Riadi +1 more

Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia 2025 Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

This community service program was implemented to address the needs of farmers in Kalicaah Village, Tanjung Jaya Village, Panimbang District, for an affordable, simple, and user-friendly fertilizing tool. Traditionally, the application of solid fertilizer has been done manually, which not only leads to inefficiency but also significantly increases the physical workload of farmers. To overcome this issue, the program team designed a solid fertilizer spreader using appropriate technology, constructed from recycled materials such as PVC pipes and used water gallons. This innovation was aimed at creating a sustainable, low-cost solution for the local agricultural community. The program’s implementation involved several key activities, including identifying the farmers' challenges, conducting assembly training sessions, demonstrating the tool’s use, and running direct field trials in local farms. The results showed that the use of the newly developed fertilizer spreader led to a 45% reduction in the time spent applying fertilizer, which directly contributed to more efficient farming practices. Additionally, there was a significant reduction in physical complaints, particularly lower back pain, which had been a common issue due to the manual labor involved in fertilizing. The tool proved to be easy to construct, requiring minimal technical knowledge, and the farmers were able to adopt the technology independently. The high rate of adoption among farmers further emphasizes the tool’s potential for widespread use. The success of this program also suggests that this simple, affordable technology could be replicated in other agricultural regions, benefiting more communities by improving work efficiency, reducing physical strain, and fostering a sustainable approach to farming practices.

Radithia Adji Nugraha; Maryeti

Jurnal Manajemen Pariwisata dan Perhotelan 2025 International Forum of Researchers and Lecturers

The compensation system is an important element in human resource management, because it plays a direct role in influencing employee motivation, performance, and job satisfaction. In human resource management, the existence of human resources plays a vital role that must be considered by the company, including in terms of compensation. The ideal compensation system is one based on the principles of fairness and appropriateness, which can be directly felt by employees. The assessment of fairness and appropriateness can be seen from several dimensions, namely the internal dimension relating to the suitability of workload and rewards received, the external dimension considering company policies and market standards, and the individual dimension relating to the ability of compensation to meet employee living needs. Based on this, this study focuses on the compensation system implemented at the Double-Tree By Hilton Bintaro Jaya Hotel, specifically for banquet kitchen staff consisting of contract staff and daily workers. This study uses a descriptive qualitative approach with data collection through interviews, observations, and documentation. The results show that the compensation system for contract staff has been running optimally. From the internal side, the workload is considered commensurate with the rewards received. Externally, the compensation provided is competitive compared to competing companies. Furthermore, from an individual perspective, employees' living needs are met, even supported by a substantial service charge that exceeds their base salary. However, for daily workers, the compensation system is deemed suboptimal. Although their workload is equivalent to that of contract staff, their compensation is not the same, and they do not receive a service charge. Based on these findings, this study recommends optimizing the compensation system, particularly for daily workers, to ensure fairness and equity across all staff levels, thereby increasing work motivation, loyalty, and overall performance.

Santika Delviani Ramadhani; Rauly Sijabat; Shofif Sobaruddin Akbar

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of work-life balance and workload on turnover intention, with work stress as a mediating variable in employees of PT Semarang Garment. The phenomenon of high turnover in the garment industry is the background of this study, which is triggered by large production targets, high work pressure, and imbalance between work and personal life. These conditions have the potential to reduce employee welfare and increase the desire to leave the company. This study uses a quantitative method with Structural Equation Modeling (SEM) analysis techniques using AMOS version 24. The research sample of 360 respondents was selected through a simple random sampling technique, and data was collected using a structured online questionnaire. The results of the analysis show that: (1) Work-life balance does not have a significant effect on turnover intention, but has a significant negative effect on work stress, which means the better the work-life balance, the lower the level of work stress; (2) Workload has a significant positive effect on work stress, but does not have a significant effect on turnover intention; (3) Work stress has a significant positive effect on turnover intention, which indicates that the higher the work stress, the greater the employee's desire to leave. Furthermore, it was found that job stress mediates the relationship between work-life balance and turnover intention, so improving work-life balance can indirectly reduce turnover intention through reduced job stress. Theoretically, this study adds to the human resource management literature on factors influencing turnover intention. Practically, the results recommend that company management create a healthy work environment, manage workloads proportionally, and design policies that support work-life balance to reduce turnover intention.

Nabila Rahma Syafira

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The Depok City Social Service is a local government agency with important responsibilities in providing various social services for the community, including services for vulnerable groups, social empowerment, and handling welfare issues. Employee performance in this agency is a key factor in the successful implementation of planned programs. This study aims to analyze the effect of workload and internal communication on the work productivity of Depok City Social Service employees. The study used a quantitative approach with 34 respondents, where the entire population was sampled through a saturated sampling technique. Data were collected using a Likert-scale questionnaire instrument, designed to measure employee perceptions regarding the level of workload, the effectiveness of internal communication, and the level of work productivity. The results of the analysis show that the workload variable (X1) has a positive and significant effect on work productivity (Y), as evidenced by the calculated t value of 4.235, which is greater than the t table of 1.695, and a significance level of 0.000 <0.05. These findings indicate that proper workload management can encourage increased employee productivity. The internal communication variable (X2) was also proven to have a positive and significant influence on work productivity, with a calculated t of 2.332 > ttable 1.695 and a significance value of 0.026 < 0.05, which confirms the importance of effective information flow and coordination in the work environment. Simultaneously, workload and internal communication have a significant influence on employee work productivity, with an Fcount value of 41.065 greater than the Ftable of 3.29 at a significance level of 0.000 < 0.05. The coefficient of determination (R²) value of 0.726 indicates that the two variables together are able to explain 72.6% of the variation in employee work productivity, while the remaining 27.4% is influenced by other factors not examined in this study.

Nia Kurniati; Wahyu Wijaya Widiyanto

International Journal of Health and Medicine 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

This study investigates the adoption of Electronic Medical Records (EMR) by registration staff at Tangkiling Health Center, Palangka Raya, using the Technology Acceptance Model (TAM) framework. Out of 61 total healthcare workers, five medical record staff with educational backgrounds in midwifery, nursing, dental nursing, and non-medical high school were purposively selected as research participants. The study employed a qualitative descriptive method, combining in-depth interviews and direct field observations. Results indicate that while the staff acknowledged the usefulness of EMR in improving service efficiency and data accessibility, several barriers hindered its effective use—primarily a lack of training, limited digital literacy, unstable internet connectivity, and inadequate hardware such as computers and printers. Observations showed that only the registration unit had a single shared computer, while other units like outpatient clinics, pharmacy, and cashier still relied on manual documentation. This fragmentation has led to duplicate workloads and disrupted patient data continuity. Despite these challenges, the staff demonstrated a positive attitude and strong behavioral intention to adopt EMR if provided with sufficient infrastructure and regular training. The study concludes that successful EMR implementation in primary healthcare requires not only user acceptance but also institutional readiness, adequate resources, and integrated systems across all service units.

Bayu Muktiono; Tri Widyastuti; Pratiwi Nila Sari

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to investigate the influence of workload, competence, and red flags on auditors' ability to detect financial statement fraud. Fraud detection is a crucial aspect of the audit process, especially amidst increasing business complexity and pressure on the integrity of financial reporting. This study was conducted on 104 external auditors working at 12 Public Accounting Firms (KAP) operating in the Bekasi area. Respondents were selected using a purposive sampling technique, namely selecting samples based on certain criteria relevant to the research objectives. Data collection was carried out by distributing questionnaires compiled based on research variable indicators, then analyzed using hypothesis testing with the help of SPSS Statistics software version 26. The results of the analysis indicate that partially, the variables of workload and red flags have a negative influence on auditors' ability to detect financial statement fraud. This indicates that auditors with high workloads or who do not accurately identify red flags have a lower tendency to detect fraud. Conversely, auditor competence shows a significant positive influence on fraud detection ability. Auditors who have adequate knowledge, skills, and experience tend to be more capable of identifying and analyzing indications of fraud in financial statements. Simultaneously, the three independent variables—workload, competence, and red flags—significantly influence auditors' ability to detect financial statement fraud. This finding underscores the importance of managing auditor workload, improving competence through ongoing training, and developing a thorough understanding of red flag indicators to enhance audit effectiveness and financial statement quality. This research is expected to contribute to the development of audit practices and the enhancement of auditor professionalism in Indonesia.

Fitria Fandalisah; Iswat Iswat; Anis Fitriyasari

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

The purpose of this study is to determine the impact of work culture and imbalance on employee performance at PT. Pulau Nusantara Indonesia. In the era of global competition, human resources play a vital role in determining a company's competitiveness in facing market dynamics. Based on the results of the Key Performance Indicator (KPI) survey, most employees fall into category B, indicating that their performance has not yet reached the company's optimal standards. This condition is strongly suspected to be influenced by several factors, including a work culture that does not support innovation, high workloads, and an imbalanced system that does not provide adequate work satisfaction and motivation. This study uses a quantitative approach involving 35 permanent employee respondents at PT. Pulau Nusantara Indonesia, selected using a saturated sampling method. Data were collected through literature studies, direct field observations, and the distribution of Likert-based questionnaires. Furthermore, the data were analyzed using multiple linear regression methods to determine the extent of influence of each independent variable on the dependent variable. The results of the analysis indicate that both work culture and the imbalance system have a positive and significant influence on employee performance, both partially and simultaneously. Based on these findings, management is advised to build a collaborative and adaptive work culture and review structural imbalances to align with employee expectations and the company's vision. These efforts are believed to sustainably increase employee productivity and loyalty. Based on these findings, management is advised to build a collaborative and adaptive work culture and review structural imbalances to align with employee expectations and the company's vision.

A. Junaedi Karso

International Journal of Law, Crime and Justice 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

According to Law Number 6 of 2023, which stipulates a maximum of 40 working hours per week, a survey conducted by the Kompas Daily Data Journalism Team reveals that the average working hours of lecturers in Indonesia reach 69.64 hours per week throughout 2024. This data highlights a significant discrepancy between the legal provisions and the reality of lecturers' workloads. Despite the law setting limits, many lecturers at Indonesian state universities are facing workloads that far exceed the stipulated working hours. These workloads consist of teaching responsibilities, research, community service, campus administration, and even side jobs, making it clear that the working conditions for lecturers are far from ideal. Moreover, the low salaries, especially for lecturers in private universities, have severe implications not only on individual welfare but also on the broader educational system. The low income of lecturers contributes to a looming teaching crisis on campus, which will inevitably affect the quality of education and lecturer performance. This crisis is further reflected in public sentiment. Google Trend data shows a sharp increase in searches for the phrase "don't be a lecturer," reaching a peak of 100 at the end of January 2025, indicating a growing disillusionment with the profession. In addition, a staggering 76.5% of lecturers have side jobs outside of their academic duties. The most common side jobs include consulting (32.4%), teaching (18.9%), research (16.2%), and writing (2.7%). A smaller percentage (5.41%) are engaged in informal work, such as being online motorcycle taxi drivers. These figures reveal the heavy burden on lecturers to seek additional income, which ultimately compromises their focus and performance in their primary academic roles.