Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) International Journal of Management Science and Information Technology (IJMSIT)
Dusty Widha Hutama
Universitas Muhammadiyah Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis of the Influence of Organizational Commitment and Budget Participation on Managerial Performance Dusty Widha Hutama; Masiyah Kholmi
International Journal of Management Science and Information Technology Vol. 5 No. 2 (2025): July - December 2025
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v5i2.5889

Abstract

This study aims to: (1) analyze the partial influence of organizational commitment on managerial performance. (2) analyze the partial influence of budget participation on managerial performance. Using a quantitative method with 120 respondents who were surveyed and analyzed using the SPSS data processing application. The research results show that: (1) Organizational commitment partially influences managerial performance. (2) Budget participation partially influences managerial performance.
THE MODERATING ROLE OF LOYALTY ON FINANCIAL PERFORMANCE OF LOGISTICS SOES Dusty Widha Hutama; Masiyah Kholmi
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/1e1egb46

Abstract

This study aims to examine the effects of accountability, service quality, and asset management on the organizational performance of logistics SOEs, with employee loyalty serving as a moderating variable. The population of this study comprises all employees of logistics sector SOEs in Indonesia. A purposive sampling technique was employed, resulting in 133 valid responses collected from various logistics SOEs, which met the minimum requirements for statistical analysis. Partial Least Squares Structural Equation Modeling (PLS-SEM) was utilized to analyze both direct relationships and moderating effects within the proposed research model. The results indicate that accountability has a positive and significant effect on organizational performance, while asset management and service quality do not have a direct effect on organizational performance. However, employee loyalty significantly moderates the relationships between asset management and organizational performance as well as between service quality and organizational performance. Employee loyalty functions as a pure moderator, indicating that asset management and service quality contribute to organizational performance only when supported by high levels of employee loyalty.
Co-Authors Masiyah Kholmi