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Sartika Afrida Padang; Tahadodo Waruwu; Sabar Rudi Sitompul; Maria Widiastuti; Sandy Ariawan

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2024 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

The aim of this research is to determine the influence of PAK teachers' social competence on the morality of class VII students at SMP Negeri 1 Laguboti for the 2024/2025 academic year. The method used in this research uses quantitative, descriptive and inferential research methods. The population, namely all Protestant Christian students in class VII of SMP Negeri 1 Laguboti for the 2024/2025 academic year, totaled 199 people and a sample of 50 people was determined, namely 25% of the population using a simple random sampling technique. Data was collected using a positive closed questionnaire with 40 items. The results of data analysis show that there is an influence of the social competence of PAK teachers on the morality of class VII students of SMP Negeri 1 Laguboti for the 2024/2025 academic year: 1) Test the analysis requirements: a) positive relationship test obtained by the value rxy = 0,433 > rtabel(=0,05,n=50) = 0,297 thus it is known that there is a positive relationship between variable X and variable Y. b) Testing a significant relationship obtained a value of thitung= 3,333 > ttabel(=0,05,dk=n-2=48)= 2,021 thus there is a significant relationship between variable X and variable Y. 2) Test the effect: a) Test the regression equation, obtained the regression equation =46,75+0,26X. b) Regression coefficient of determination test (r2) = 18,8%. 3) Test the hypothesis using the F test to obtain Fhitung > Ftabel=(=0,05), dk numerator k=20,dk denominator=n-2=50-2=48) namely 11,08 > 1,51. Thus, Ha, that is, there is an influence of the social competence of PAK teachers on the morality of class VII students at SMP Negeri 1 Laguboti for the 2024/2025 academic year is accepted and H0 is rejected.

Nur Suaimah; Rina Devianty; Edi Saputra

Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya 2024 Asosiasi Periset Bahasa Sastra Indonesia

This research aims to determine the influence of the Indonesian language contextual learning model in writing e-book based reviews in class VII of SMP Negeri 1 Batang Kuis and to obtain an overview of the influence of the Indonesian language contextual learning model in writing e-book based reviews in class VII of SMP Negeri 1 Batang Kuis This research was carried out on May 29 2024 at SMP Negeri 1 Batang Kuis. The approach taken in this research is quantitative. The sample technique is taken 20% of the total population. The research instrument used was a questionnaire. The results found in this research are that there is a significant influence between the Indonesian contextual learning model in writing e-book based reviews in class VII SMP Negeri 1 Batang Kuis. The results of the research show that if you look at the accumulated data in table 21, there are respondents in the strongly agree category with a score of 412, respondents in the agree category with a score of 579, respondents in the disagree category with a score of 196 and respondents in the disagree category with a score of 11 so that it can be drawn. The conclusion is that students generally admit that they have the ability to write e-book based reviews using the contextual learning model.

Ika Febriana; Harry Mustary Purba; Ingat Berkat Giawa; Janter Andre Suman Hasibuan; Titus Manik

Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya 2024 Asosiasi Periset Bahasa Sastra Indonesia

This research aims to identify barriers to the use of Indonesian in the learning process in the Physical Education, Health and Recreation study program. To measure perceptions and experiences regarding the use of Indonesian in learning, especially in understanding technical content, providing teaching, and communicating between students. This research uses a quantitative approach method by distributing questionnaires to third semester students. The research results show that the majority of respondents think that using Indonesian is effective in understanding basic concepts, but it is difficult to understand technical terms in foreign languages. In addition, misunderstandings often occur between instructors and students, especially in teaching practice environments. Another barrier identified was the lack of specific vocabulary in Indonesian to explain complex concepts in the fields of sport and health. The results of this research indicate that there is a need to adopt terminology in Indonesian that is easier to understand and improve instructors' abilities in creating teaching materials in language that is easier to understand.

Neng Alismi Anjarwati

Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya 2024 Asosiasi Periset Bahasa Sastra Indonesia

Literature serves as a medium that can be used to educate and entertain its audience. In comprehending a literary work, readers can employ various approaches, one of which is the structural approach. This approach can be utilized to analyze a short story. This study aims to analyze a short story titled "Hujan untuk Ayu" by Heri Isnaini through a structural approach. The research was conducted by collecting data through qualitative methods and analyzing the elements that constitute the short story. The data used is the short story "Hujan untuk Ayu" by Heri Isnaini, which was published in the daily newspaper Pos Jawa Radar Banyuwangi on July 20, 2024. By conducting a study using a structural approach, readers can more easily understand the overall meaning contained in the short story. The research results will describe the elements that make up the short story, such as (1) theme, (2) plot, (3) characters and characterization, (4) setting, (5) message, (6) point of view, and (7) style of language found in the short story "Hujan untuk Ayu" by Heri Isnaini. It is hoped that this research can provide an understanding of analyzing a short story using a structural approach.

Sabda Bagus Baswara

Jurnal Rumpun Ilmu Bahasa dan Pendidikan 2024 Asosiasi Periset Bahasa Sastra Indonesia

Education plays an important role in shaping learners' competencies, including cognitive, affective and psychomotor aspects to face the challenges of the times. In Indonesia, education should look at holistic aspects that include character development, life skills and social abilities as mandated in Law No. 20/2003. However, challenges in classroom management and learning boredom often become obstacles. For this reason, innovative approaches are needed, such as the use of interactive learning media. This study aims to examine the effect of using Fun Learning Card media on the learning outcomes of grade XI students at SMA Negeri 21 Surabaya. This media is expected to significantly increase student participation and understanding, overcome boredom, and create more meaningful learning. By using descriptive statistical analysis techniques, standard deviation, and learning outcome categories, the following results were found before using the learning media in cycle 1 with an average score of 49.6. The score was obtained from the lowest score of 35 and the highest score of 70, then also obtained a standard deviation score (P) of 10.2. In cycle 2 using Fun Learning Card media, the highest score was 97 while the lowest score was 76 with an average score of 85.4 and a standard deviation of 6.3.

Eyani Sisilia Simbolon; Frainskoy Rio Naibaho; Mariyska Debora Silalahi

Jurnal Budi Pekerti Agama Kristen dan Katolik 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The purpose of this study was to determine the positive and significant influence between PAK Teacher Pedagogical Competence on Student Discipline of Class V SD Negeri 1 Pardomuan 1 Pangururan, Pangururan District, Samosir Regency in the 2023/2024 Academic Year. The method used is a quantitative research method, with a population of 45 students, the sample of this study was 45 students so it is called population research. The instrument used in this study used a closed questionnaire of 42 statement items, where 27 questionnaire items were for variable X and 15 items for variable Y which had been tested on 30 students. The results of the study showed a positive and significant influence between PAK Teacher Pedagogical Competence on Student Discipline of Class V SD Negeri 1 Pardomuan 1 Pangururan, Pangururan District, Samosir Regency in the 2023/2024 Academic Year. 1) Test of the relationship rcount> rtable, namely 0.632> 0.294; 2) Significant test tcount>ttable which is 5.348>2.021; 3) Determination test is 39.94%, 4) Regression equation is obtained from Y ̂ = "15.56" + 0.41X; 5) Hypothesis test using F test obtained Fcount>Ftable = (α = 0.05, dk numerator k = 19, dk denominator = n-2 = 45-2 = 43) which is 28.45> 1.51. Thus Ha, namely there is a positive and significant influence between Pedagogical Competence of PAK Teachers on the Discipline of Class V Students of SD Negeri 1 Pardomuan 1 Pangururan, Pangururan District, Samosir Regency in the 2023/2024 Academic Year is accepted and H0 is rejected.

Sarah Citra Kasih Silalahi; Tiurma Berasa; Risden Anakampun; Ratna Saragih; Rida Gultom

Tri Tunggal: Jurnal Pendidikan Kristen dan Katolik 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to determine how much positive and significant influence there is between the Use of Storytelling Methods on the Activeness of PAK Learning and Character of Class VIII Students of SMP N 3 Simanindo, with the hypothesis that there is a positive and significant influence between the Use of Storytelling Methods on the Activeness of PAK Learning and Character of Class VIII Students of SMP N 3 Simanindo. This study uses a quantitative descriptive inferential approach, with a population of all students of Class VIII SMP N 3 Simanindo who are Protestant Christians totaling 34 people as the research sample. Data were collected with a closed questionnaire of 38 items compiled by the author based on variable indicators according to expert theory. The questionnaire trial was conducted on 30 student respondents outside the research respondents, and its validity and reliability have been tested. The results of the data analysis show that there is a positive and significant influence between the Use of the Storytelling Method on the Activeness of PAK Learning and Character Education of Class VIII Students of SMP N 3 Simanindo in the 2024/2025 Academic Year: 1) Analysis requirements test: a) positive relationship test obtained rxy value = 0.871> rtable (α = 0.05, n = 34) 0.339, thus there is a positive relationship between variable X and variable Y. b) Significant relationship test obtained tcount value of 10.035> ttable (α = 0.05, dk = n-2 = 32) 2.03693 thus there is a significant relationship between variable x and variable y. 2) Influence test: a) Regression equation test, obtained regression equation Ŷ = 2.27 + 0.67X. b) Determination coefficient test (r2) = 75.9%. 3) Hypothesis testing using the F test obtained Fcount > Ftable (α = 0.05, dk numerator k = 2, dk denominator = n-23 = 34-2 = 32) namely 98.71 > 3.23, thus Ha is accepted and H0 is rejected.

Fuspa Esika Manik; Hasudungan Simatupang; Johari Manik; Risden Anakampu; Nisma Simorangkir

Tri Tunggal: Jurnal Pendidikan Kristen dan Katolik 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The purpose of this study was to develop and produce effective image media on the material of loving others like loving oneself in Christian Religious Education and Character Education learning for grade IV elementary school Merdeka Curriculum. This study uses a development method with the ADDIE approach model. The research location in North Tapanuli Regency consists of Elementary School 173290 Butar, Pagaran District, Elementary School 173291 Butar, Pagaran District, Elementary School 173292 Butar, Pagaran District, Elementary School 178492 Pagarbatu, Elementary School 174573 Hutaraja. The study was conducted in May - August 2024. Data collection used a validation questionnaire and a response questionnaire. The validation questionnaire was used for language expert lecturers, media experts, and material experts. The response questionnaire was used for PAK teachers for grade IV elementary school and grade IV elementary school students totaling 11 elementary school students for small groups and 76 students for large groups. The data analysis used in this study is qualitative descriptive analysis and quantitative descriptive analysis. The results of this study are in the form of image media products of loving others like loving oneself in the subject of Christian Religious Education and Character Education for grade IV of elementary school, Merdeka curriculum. The results of the study indicate that the products made are valid and suitable to be used as learning media. The assessment is based on validation experts, teachers, and students, namely language experts obtained an assessment percentage of 100% (very valid), material experts 100% (very valid), media experts 100% (very valid), religious teachers 96% (very valid) and finally students in small groups obtained results of 96.9% (very good) and large groups 96.36% (very good).

Maria Betauli Manurung; Sudirman Lase; Damayanti Nababan; Senida Harefa; Gracetinovitria Butar-butar

Tri Tunggal: Jurnal Pendidikan Kristen dan Katolik 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The purpose of this research is to determine the influence of the teaching style of Christian Religious Education and Character Education teachers on the learning motivation of class Xl students at SMA Negeri 1 Siborong-borong, North Tapanuli Regency for the 2024/2025 academic year. The method used in this research uses quantitative descriptive inferential research methods. The population was all students who were Protestant Christians in class Data was collected using a positive closed questionnaire with 35 items. The results of data analysis show that there is an influence of the teaching style of Christian Religious Education and Character Education teachers on the learning motivation of class rxy value = 0.494 > rtable(a=0.05,n=50) = 0.279, thus it is known that there is a positive relationship between variable .05,dk=n-2=48)= 2.021, thus there is a significant relationship between variable .81X. b) Regression coefficient of determination test (r2) = 24.4%. 3) Test the hypothesis using the F test to obtain Fcount > Ftable=(a=0.05, dk numerator k=15, dk denominator=n-2=50-2=48) namely 15.45 > 1.92. Thus, Ha, that is, there is an influence of the teaching style of Christian Religious Education and Character Education teachers on the learning motivation of class.

Moh. As’adi

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Digital transformation is a shift from traditional (manual) working methods to more modern and efficient ways of utilizing technology. This study aims to describe the digital transformation process in population administration services and the supporting and inhibiting factors in Banyuwangi Regency. The research method uses a qualitative approach. There are three data collection types: observation, interviews, and documentation. While the data analysis used is interactive. The results of the study show that the implementation of digital transformation in population administration services in Banyuwangi Regency has had a positive impact, especially in accelerating and facilitating access to services. Despite facing challenges such as limited technology, digital literacy, and human resource readiness, the government has taken strategic steps to overcome them. Continued infrastructure support and education programs are the key to success.    

Hari Wahyudi; Mega Nugraha; Sunarto Sunarto

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Hari Wahyudi, English translation. This study aims to describe the effectiveness of the company's waste control at the Prabumulih City Environmental Service. This research was conducted for three months using a descriptive qualitative approach. Data was collected through interviews, observation, and documentation. Data analysis techniques were carried out by presenting data, reducing data, and drawing conclusions. The results showed that from the aspect of Organizational Characteristics, namely the form of supervision carried out by the Environmental Service through employees who worked in the field, it was approved and recommended by the Head of the Department of Environment. For specialized employees or field staff who carry out supervision, there must be a specialization to support better work abilities, as well as DLH employees in carrying out their duties, namely supervising companies that are directly related, more flexible and able to adapt, if this is indeed the case. not something urgent. For the Environmental Characteristic aspect, it is important for employees to adapt to the work environment, in this case, the Prabumulih City DLH employees must be able to adjust the conditions in the DLH office and also adapt to the conditions in the field in carrying out supervision in the hope that any decisions to be taken are right there. Aspects of Employee Characteristics, namely DLH employees in having good quality because they are in accordance with the educational qualifications and skills possessed, then also in carrying out employee duties ensuring that every company in Prabumulih City can progress but still ensuring the environment in the form of rivers, land and others does not damaged by pollution. As for the aspects of Management Policy and Practice, namely internal vertical and horizontal communication within the DLH Department, it is quite good, then communication with other institutions is also quite good. Then at the DLH Office, there are rarely awards given to employees, so it can be said that the reward system has not been able to stimulate employees to seek effective performance creation and performance and performance development.

Mohammad Hardiansyah; Sunarto Sunarto; Ignasius Hendrasmo

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Mohammad Hardiansyah. Strategy to Improve The Discipline of FireFighting Personnel to the Palembang Fire and Disaster Management Service. This study aims to Improve the Discipline of Fire Fighting Personnel to the Palembang Fire And Disaster Management Service. The results show that from the results of research that has been carried out it can be said that the Strategy for Increasing Discipline of Personnel Related to Fire Fighting Services to the Community at the Palembang City Fire and Disaster Management Service has not been effective because there are several indicators that have not been met from the side of external training that are not. can be followed by all personnel due to limited funds, as well as the support of facilities and facilities that are still not supported. For training activities carried out by employees, namely internal training for Levels I, II and III, while external training is held at the DKI Jakarta Fire Department in Ciracas, and has now been implemented by the Ministry of Home Affairs.  The supporting factor in this research is where the ASN development policy, as well as agency support for internal training and personal motivation are the main and important things, although in the future there will need to be other improvements. In addition, the existence of rewards and punishments is also a motivation to improve work discipline. Improving the quality of work is apart from the quality of personnel, also in terms of improving supporting facilities and infrastructure, currently the facilities owned are still not in accordance with the needs, so this is the inhibiting factor in this research. Then a lot of fire fighting equipment is still lacking, be it hoses, pumps, for reasons of budget constraints, of course this triggers the fire fire operation process

Feriadi Feriadi; Mega Nugraha; Sunarto Sunarto

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Feriadi. This study focuses on analyzing the effectiveness of land certificate services at the Land Office of Banyuasin Regency. The purpose of the study was to find out how much effective the land certificate service was at the Land Office of Banyuasin Regency. The theory of effectiveness uses the theory of Martani and Lubis (2012) where the service effectiveness parameters include efficiency in service, the spirit of cooperation and work group loyalty. service procedures, responsiveness of employees, facilities and infrastructure. The method used is descriptive method. qualitative.. The results showed that the land certificate service at the Land Office of Banyuasin Regency had been running quite effectively, but not yet optimally. This can be seen from the following indicators: 1. Efficiency in Service, in terms of cost and time. Service fees are in accordance with applicable regulations and there are no additional fees (extortion) charged to the community. However, in terms of time, namely the speed and timeliness of the service, it is felt by the community that it is not fast and precise, even though the employee has clearly and transparently informed about the standard time for completion of land certificate management.2. The Spirit of Cooperation and Loyalty of the Working Group, the Spirit of Cooperation in the Land Office of Banyuasin Regency both between the leadership and staff have a good cooperative relationship, the open nature of the leadership and subordinates increases the loyalty of the working group. A sense of working group loyalty that is instilled through the placement of employees in accordance with the educational background and expertise and discipline of employees in serving the community.3. The service procedure is clear but has not been implemented in accordance with the existing service mechanism, because there are still complaints from the public about the service process which is still convoluted and there are many administrative requirements. Responsiveness (responsiveness) of employees, has been maximal in responding to community complaints by being responsive, friendly and speaking politely and easily understood by the community which gives the impression of being a pleasant person. Facilities and infrastructure, the condition of the service room is clean, comfortable and gives a safe impression. While the availability of supporting facilities such as waiting rooms, TV, air conditioning, places of worship and parking lots are already there and adequate. The existence of media/information sources that can be easily and directly accessed by the public and an Online Service System (Website) is applied.

Zahira Salsabila; Dina Sartika

Jurnal Manajemen Bisnis Era Digital 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Globalization has led to an increasing number of international students. One of the major challenges faced by exchange students is adjusting to a new culture. This study aims to examine the influence of cross-cultural mentoring and cultural intelligence on the cross-cultural adjustment of Padjadjaran University students participating in the IISMA/IISMAVO programs in 2023.This quantitative study, using a descriptive-verificative approach, involved 91 respondents. The results showed that cultural intelligence had a significant positive impact on cross-cultural adjustment. Students with high cultural intelligence were more likely to adapt to new cultural environments. Meanwhile, cross-cultural mentoring alone did not show a significant influence, but when combined with high cultural intelligence, mentoring contributed positively to improving cross-cultural adjustment.This study concludes that developing cultural intelligence is the key to enhancing students' ability to adapt to new cultures. Cross-cultural mentoring can be an effective complement, especially for students with high cultural intelligence. The findings of this study are expected to provide valuable input for the development of pre-departure programs for future exchange students.

Wandarman Lombu; I Made Wardana

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The increasing number of businesses using e-commerce in Bali, the use of e-wallets like OVO is expected to integrate technology into daily life and drive the growth of the digital economy in the region. Factors indicated to influence the intention to reuse include satisfaction, perceived usefulness, and perceived ease of use. This study employs an associative research design with causal relationships and was conducted in Badung Regency. The sample size consisted of 105 respondents. Data was collected through questionnaires and then analyzed using descriptive analysis and structural equation modeling (SEM) based on PLS. The results showed that perceived usefulness has a positive and significant influence on the intention to reuse. Perceived ease of use also has a positive and significant impact on the intention to reuse. Perceived usefulness has a positive and significant effect on satisfaction. Perceived ease of use has a positive and significant effect on satisfaction. Satisfaction has a positive and significant influence on the intention to reuse. Satisfaction significantly mediates the indirect effect of perceived ease of use on the intention to reuse. It also significantly mediates the relationship between perceived usefulness and the intention to reuse. These findings underscore the importance of usefulness, ease of use, and satisfaction in increasing users' intention to continue using the technology. OVO e-wallet managers should focus on enhancing the benefits, ease of use, and user experience to improve user retention and loyalty.    

Kamsinah Kamsinah; Nurasia Natsir; Nuraziza Aliah

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates the pragmatic strategies employed in digital communication, specifically within social media platforms. As the use of social media continues to rise, understanding how users navigate language and meaning in these contexts becomes increasingly vital. Utilizing a qualitative approach, the research analyzes user interactions on platforms such as Twitter, Instagram, and Facebook to identify key pragmatic strategies, including politeness, implicature, and contextual cues. The findings reveal that social media users employ diverse strategies to convey messages effectively in an environment characterized by brevity and immediacy. Additionally, the research highlights significant cultural influences on language use, showcasing variations in communication styles, humour, and politeness norms across different cultural backgrounds. These insights underscore the importance of cultural awareness in fostering effective cross-cultural communication. Ultimately, this research contributes to the field of pragmatics by enhancing our understanding of the interplay between language, culture, and digital communication. The study also offers practical recommendations for social media users to improve their communication effectiveness, facilitating more respectful and meaningful interactions in the digital space. As digital communication evolves, further exploration of emerging trends and challenges in this area is essential for adapting to the dynamic landscape of human interaction.

Feky Reken; Nadya Nurlailya Ningsih

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The role of the promotion mix is crucial to the survival of a company or organization. Through a mixture of promotions, companies can inform and influence consumer or customer decisions just as they do with a beach tour. As for this study, it aims to measure the role of the mix of promotions carried out by coastal tourism galeong on the decision of visiting tourists. This research uses descriptive qualitative methods. Data is collected through interviews and observations. The results of the research showed that the coastal tourism management made adjustments to the role of the promotion mix. This adjustment is made by leveraging digital media and establishing good relationships with people, governments and end-users.

Andi Nur Sakinah; Haliah Haliah; Andi Kusumawati

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the role of IPSAS in increasing transparency and accountability to control corruption in developing countries such as Indonesia. This research uses descriptive analysis method with literature study approach. The implementation of IPSAS in Indonesia is the right step to take to control corruption that is currently rampant. This study analyzes that IPSAS can improve the quality of public sector financial reporting by creating transparency and accountability that can prevent fraud. However, to adopt IPSAS optimally, Indonesia needs to pay attention to the quality of its staff to be more competent, and improve its infrastructure.

Bashiruddin Ahmad; Haliah Haliah; Andi Kusumawati

International Journal of Economics and Management Sciences 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The transformation of public sector accounting is critical for enhancing the quality of public services. This evolution is driven by the need for greater transparency, accountability, and efficiency within government operations. Traditional accounting practices, often characterized by a focus on compliance and financial reporting, are being replaced by more comprehensive frameworks that emphasize performance measurement and management. This shift is largely influenced by globalization, technological advancements, and the increasing expectations of citizens for improved public services. By adopting modern accounting practices, public sector organizations can better align their financial management strategies with service delivery goals, thus fostering a culture of continuous improvement. Key elements of this transformation include the integration of performance indicators into accounting systems, the use of budgeting as a tool for strategic planning, and the implementation of accrual accounting. These practices facilitate more nuanced understanding of the resources used in delivering services and the outcomes achieved. Moreover, the adoption of digital technologies in accounting processes enhances data accessibility and enables real-time reporting, which supports informed decision-making. Ultimately, the transformation of public sector accounting is not merely a technical change but a fundamental shift in how public organizations operate. By focusing on outcomes and accountability, this transformation encourages  more responsive and efficient public service, thereby improving the overall quality of services provided to citizens.

Gede Rio Selwy Ferdinan; I Gusti Ayu Manuati Dewi

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Successful organizations need employees who will go beyond their formal duties and are willing to deliver performance that exceeds expectations. The purpose of this research is to explain the influence of perceived organizational support on organizational citizenship behavior with organizational commitment as a mediating variable in NOOK restaurant Bali employees. The theory used in this research is Social Exchange Theory. The sample in this study amounted to 90 people who were determined using saturated sampling techniques. Data was collected through distributing a Google Form questionnaire using the SMART PLS 3.0 model data analysis technique. The results of this research show that perceived organizational support has a positive and significant effect on organizational citizenship behavior, perceived organizational support has a positive and significant effect on organizational commitment, organizational commitment has a positive and significant effect on organizational citizenship behavior, and organizational commitment is able to mediate the effect of perceived organizational support on organizational citizenship behavior. It is hoped that the results of this research can be used as consideration and input for restaurant management in making policies to improve organizational citizenship behavior.