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Analytics

Putra, Ryan Ardana; Medissiana, Hega Anindita

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to examine the influence of employee engagement and intrinsic motivation on employee performance, and examine employee engagement and intrinsic motivation on organizational learning, as well as examine employee engagement and intrinsic motivation on employee performance through organizational learning. The population used in this study was 84 employees of the Department of Industry, Trade, Cooperatives, and Micro, Small, and Medium Enterprises (MSMEs) of Pekalongan Regency.The data analysis techniques used in this study were descriptive and inferential analysis. Seven hypotheses were tested using Structural Equation Modeling Partial Least Squares (PLS).The results of the study showthere is a positive and significant influenceemployee engagementon employee performance, intrinsic motivation has a positive and significant effect on employee performance, employee engagementpositive and significant influenceon organizational learning, intrinsic motivation has a positive and significant effect on organizational learning, employee engagement has a positive and significant effect on employee performance through organizational learning, intrinsic motivation has a positive and significant effect on employee performance through organizational learning.

Helta Magrita Kalalo; Ludi Wishnu Wardhana; Sutomo Sutomo

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Optimal performance of teacher performance appraisers (PKG) is a significant challenge in improving the quality of education in Malalayang District, Manado. The main problem that arises is the low perception of organizational justice and institutional support that influence the performance of these employees. This study aims to analyze the influence of organizational justice and perceived support on the performance of PKG employees through the mediation of Organizational Citizenship Behavior (OCB). The method used is quantitative with an associative design, involving 92 employees as a sample taken proportionally from a population of 119 PKG employees. Data were collected using a questionnaire and analyzed using Structural Equation Modeling Partial Least Square (SEM-PLS) techniques. The results showed that organizational justice and perceived support significantly influence OCB and performance, and OCB proved to be a mediator that strengthens the relationship. These findings indicate that improving organizational citizenship behavior can be an effective strategy in improving employee performance that impacts the quality of teacher assessment. The practical implications of this study suggest the need to strengthen fair organizational policies and provide optimal support to create a conducive work environment that supports the performance of PKG employees.

Dina Juniarti Barokah; Istianingsih Sastrodiharjo; Aloysius Harry Mukti

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to test and analyze the influence of independence, task complexity, and auditor experience on audit judgment. Audit judgment is one of the important components in the audit process that determines the quality of audit report results. The better the auditor's consideration, the higher the level of reliability of the audited financial statements. This research was conducted at Public Accounting Firms (KAP) operating in the Bekasi area. The variables used in this study consisted of audit judgment as a dependent variable, and independence, task complexity, and auditor experience as independent variables. The sampling technique was carried out using a non-probability sampling method, using a purposive sampling approach. The sample obtained was 12 companies with a total of 76 auditor respondents. The analysis method used is Structural Equation Modeling Partial Least Square (SEM-PLS) by measuring three stages: outer model test, inner model test, and hypothesis test. The results of the study show that the three independent variables, namely independence, task complexity, and auditor experience, have a positive and significant influence on audit judgment. This means that the higher the level of auditor independence, the more complex the tasks handled, and the more experience the auditor has, the better the audit considerations will be in the audit decision-making process. The implications of this study underscore the importance of maintaining and improving the quality of auditor professionalism, through continuous training, increasing flight hours, and maintaining an independent attitude in carrying out the audit process. In addition, the organization is also expected to provide adequate support for the sustainable development of auditor competencies. It is hoped that these findings can be an input for public accounting firms and related institutions in improving the quality of financial audit results and strengthening public trust in the auditor profession.

Christylia Gita Fairy Lukman; Ratri Wahyuningtyas

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

As one of the banking service providers in Indonesia, PT ABC employs more than 30,000 employees nationwide. As one of the largest banking institutions in the country, PT ABC encounters various challenges, particularly in the area of human resources. The increasing trend of employees leaving the company has led to a higher turnover intention rate at PT ABC compared to its competitors. This elevated intention to resign has become a critical concern for the company, as it directly impacts workplace stability and overall productivity. As a result, retaining employees has become a continuous challenge for the organization. This study aims to examine the influence of career advancement and compensation on employee turnover intention at PT ABC Area XYZ. In this research, career advancement and compensation are considered two key factors that affect employee loyalty. The research adopts a quantitative method with a descriptive approach. The sample consisted of 150 permanent employees of PT ABC Area XYZ, and data were collected using a questionnaire distributed via Google Forms. The data analysis techniques applied in this study include descriptive statistical analysis and the Structural Equation Modeling Partial Least Squares (SEM-PLS) method, using SmartPLS Version 4 software. The findings reveal that career advancement has a negative but statistically insignificant effect on turnover intention, whereas compensation has a significantly negative effect on turnover intention. This research is expected to provide valuable input, particularly for the Human Capital Management department, in developing strategies to retain employees and reduce turnover intention within the company.

Salwatul Muslimah; Rini Puji Astuti; Puput Dwi Wulandari; Salsabilah Aurani Faradilah

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study is to examine how risk management techniques can reduce credit risk and increase liquidity in the Indonesian banking industry. It used quantitative methods and collected information from 130 banking professionals through a survey created on a Likert scale ranging from 1 to 5. The Structural Equation Modeling Partial Least Squares (SEM-PLS 3) approach was used to test the hypothesis. According to research, practicing efficient risk management techniques significantly lowers credit risk while increasing liquidity. The findings of this study emphasize the crucial importance of having a strong risk management framework due to its role in ensuring financial stability and enhancing the performance of the Indonesian banking sector. The conclusion of this study offers strategic benefits to banking institutions and policymakers in maximizing risk management procedures in the face of shifting economic conditions.

Muzakki, Muzakki; Asep Herryanto

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2023 Universitas Sains dan Teknologi Komputer

This study's objective is to examine the influence of servant leadership on turnover intention and the impact of organizational affective commitment as a mediator between these two relationship constructs. This investigation employs a quantitative methodology by surveying restaurant employees in Surabaya using questionnaires. Utilizing Structural Equation Modeling Partial Least Square (SEM PLS), the collected survey data were analyzed. 78 restaurant employees participated in this investigation as respondents. According to the findings of this study, servant leadership and affective organizational commitment have a significant negative effect on turnover intention. In addition, affective organizational commitment can substantially and negatively moderate the relationship between servant leadership and turnover intention. In this research, both theoretical and practical implications are discussed.

Sukmawati Melati Putri Kedaton; Suwandi Suwandi

Akuntansi dan Ekonomi Pajak: Perspektif Global 2016 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The study aims to analyze the influence of internal control systems and the use of information technology on the quality of financial reports, with human resource competence serving as a mediating variable. The study was conducted at 18 Community Health Centers (Puskesmas) in Gresik Regency, with the main indicators being internal control systems, the use of information technology, financial report quality, and human resource competence. Using purposive sampling, a sample of 70 respondents comprising the population of Puskesmas employees in the Gresik region was selected for the study. The Partial Least Squares Structural Equation Modeling (SEM-PLS) method was used as the data analysis technique after all primary data were collected via a questionnaire specifically designed to represent the relevant variables. Based on the research results, the quality of financial reports has a positive impact when utilizing an information technology-based internal control system. However, human resource competence does not have a maximal impact on the utilization of the internal control system; nevertheless, a positive impact can be leveraged through the use of information technology. Further mediation analysis indicates that human resource competency mediates the correlation between internal control systems and financial statement quality. Conversely, human resource competency does not mediate the relationship between the utilization of information technology and financial statement quality. This study underscores the importance of internal control systems, the utilization of information technology, and human resource competency in producing optimal financial statement quality.