Garuda - Garba Rujukan Digital

Kepemimpinan Transformasional, Motivasi Kerja, dan Kinerja Karyawan pada Perbankan Go Public di Indonesia Siswanda H. Sumarto; Hetifah Sjaifudian; Nuzul Husnah; Inta Budi Setya Nusa
JEMBA Vol 6 No 1 (2026): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v6i1.19854

Penelitian ini bertujuan untuk menguji pengaruh kepemimpinan transformasional dan motivasi kerja terhadap kinerja karyawan sektor perbankan di Indonesia. Sektor perbankan menghadapi tantangan sumber daya manusia yang signifikan, terutama dalam mempertahankan kinerja karyawan di tengah transformasi digital yang pesat, tekanan adaptif pascapandemi, dan persaingan yang meningkat dari perusahaan teknologi keuangan (fintech). Menggunakan pendekatan kuantitatif dengan Structural Equation Modeling melalui SmartPLS 4.0, penelitian ini melibatkan 361 responden dari karyawan bank umum yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2024. Responden dipilih menggunakan teknik purposive sampling. Pengukuran setiap konstruk menggunakan skala Likert (1–5) dengan validitas dikonfirmasi melalui loading factor > 0,70 dan AVE > 0,50, serta reliabilitas dikonfirmasi melalui Composite Reliability > 0,70. Hasil penelitian menunjukkan bahwa kepemimpinan transformasional berpengaruh positif dan signifikan terhadap kinerja karyawan (β = 0,412; p = 0,000), dan motivasi kerja juga berpengaruh positif dan signifikan terhadap kinerja karyawan (β = 0,387; p = 0,000). Kedua variabel secara bersama-sama menjelaskan 58,1% variasi kinerja karyawan (R² = 0,581). Temuan ini mendukung Transformational Leadership Theory (Bass & Avolio, 1994) dan Teori Hierarki Kebutuhan Maslow (1943), serta memiliki implikasi penting bagi kebijakan manajemen sumber daya manusia di lembaga perbankan Indonesia.

Kelelahan Kerja dan Dampaknya Terhadap Kepuasan Kerja Karyawan Usaha Mikro, Kecil, dan Menengah di Era Transformasi Digital Nuzul Husnah; Siswanda H. Sumarto; Hetifah Sjaifudian; Inta Budi Setya Nusa
JEMBA Vol 6 No 1 (2026): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v6i1.19855

ABSTRAK Penelitian ini mengkaji pengaruh kelelahan kerja (burnout) terhadap kepuasan kerja karyawan Usaha Mikro, Kecil, dan Menengah (UMKM) di era transformasi digital. Penelitian menggunakan pendekatan kuantitatif dengan desain explanatory research yang melibatkan 120 karyawan UMKM di Kota Bandung yang dipilih melalui purposive sampling. Data dikumpulkan menggunakan kuesioner skala Likert dan dianalisis melalui uji validitas, uji reliabilitas, regresi linier berganda, dan uji hipotesis dengan SPSS versi 25. Hasil penelitian membuktikan bahwa burnout memberikan pengaruh negatif yang signifikan terhadap kepuasan kerja karyawan (t = −6,214; p = 0,000; Beta = −0,572), dengan burnout menjelaskan 32,7% variasi kepuasan kerja. Analisis lanjutan mengungkap bahwa tekanan transformasi digital memperparah efek burnout, terutama pada karyawan milenial yang menanggung beban ganda berupa adaptasi teknologi dan peran kerja multifungsi. Temuan ini mengkonfirmasi Conservation of Resources Theory (Hobfoll, 1989; 2018) yang menyatakan bahwa penipisan sumber daya psikologis secara berkelanjutan menghambat penilaian positif karyawan terhadap lingkungan kerjanya. Penelitian ini memberikan kontribusi bukti empiris dalam pengelolaan SDM UMKM di era digital dan merekomendasikan agar pemilik UMKM menerapkan mekanisme redistribusi beban kerja, membangun budaya kerja yang suportif secara emosional, serta berinvestasi pada pelatihan literasi digital yang diintegrasikan dengan program manajemen stres karyawan.

Implementasi Ekonomi Sirkular Melalui Platform Bisnis Digital Hetifah Sjafudian; Nuzul Husnah; Siswanda H. Sumarto; Inta Budi Setya Nusa
JEMBA Vol 6 No 1 (2026): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v6i1.19909

The global sustainability crisis caused by the linear economic model has resulted in 92.8% of material flows being wasted, while Indonesia faces a "food paradox" with household food waste reaching 14.7 million tons per year. This study aims to explore the technological mechanisms, success factors, and barriers to implementing a circular economy through digital business platforms between 2020 and 2026. This study uses a Systematic Literature Review (SLR) method compiled based on the PRISMA protocol using the Scopus database and Sinta 1 and 2 accredited journals. It was found that digital platforms operate 15 main mechanisms to integrate circular ecosystems. The use of Artificial Intelligence (AI) as a decision-making neural system can reduce waste by up to 26%, while the synergy of IoT and Blockchain strengthens material traceability and market trust. In Indonesia, platforms such as CIRCLE show great potential in addressing food inefficiencies, although they are still hampered by digital literacy and investment costs. This research is expected to provide strategic insights for academics, business practitioners, and policymakers in aligning technological innovation with cultural and regulatory transformation to maintain competitiveness in a resource-constrained global economy.

PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN(Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2025) Hetifah Sjaifudian; Siswanda H. Sumarto; Nuzul Husnah; Inta Budi Setia Nusa
Jurnal Riset Akuntansi Vol. 18 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v18i1.19818

This study aims to examine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX). GCG is operationalized through governance mechanisms consisting of institutional ownership, the proportion of independent commissioners, and audit committee size based on agency theory. Meanwhile, CSR disclosure is measured using the Corporate Social Responsibility Index (CSRI), which refers to the Global Reporting Initiative (GRI Standards) framework covering economic, environmental, and social dimensions. Firm value is proxied by Tobin's Q, which reflects the market's assessment of a company's future prospects. This research employs a quantitative approach with a verification method and uses purposive sampling to select the research sample. Data were analyzed using multiple linear regression after satisfying all classical assumption tests. The findings indicate that institutional ownership, independent commissioners, audit committee size, and CSR disclosure have a positive effect on firm value. These results support agency theory in explaining the role of corporate governance mechanisms and stakeholder theory in emphasizing the importance of corporate social responsibility in enhancing firm value. This study contributes to the literature on corporate governance and sustainability by providing evidence from the context of Indonesian manufacturing companies in response to evolving regulatory requirements and increasing stakeholder expectations.

PENERAPAN ARTIFICIAL INTELLIGENCE (AI) DAN BIG DATA ANALYTICS DALAM AKUNTANSI MANAJEMEN UNTUK PENGAMBILAN KEPUTUSAN BISNIS DIGITAL: SYSTEMATIC LITERATURE REVIEW Siswanda H. Sumarto; Hetifah Sjaifudian; Nuzul Husnah; Inta Budi Setya Nusa
Jurnal Riset Akuntansi Vol. 18 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v18i1.19870

This study highlights the shift in the digital business paradigm that makes data a key strategic asset. This phenomenon demands that management accounting transform from a reactive to a proactive function through the integration of Artificial Intelligence (AI) and Big Data Analytics (BDA). This study aims to analyze the adoption status of these technologies and the evolution of the role of accountants in the digital era. The method used is a Systematic Literature Review (SLR) with the PRISMA protocol. The results show that the use of Machine Learning and RPA significantly improves operational efficiency and supports predictive analytics and dynamic pricing. Key findings emphasize the fundamental shift in the role of accountants from number crunchers to future-oriented strategic analysts. Recommendations for organizations include investing in technology and human resource development through reskilling, and strengthening ethical and transparent AI governance to mitigate bias and privacy risks.

DAMPAK TRANSFORMASI DIGITAL TERHADAP EVOLUSI SISTEM INFORMASI AKUNTANSI PADA MODEL BISNIS E-COMMERCE: SYSTEMATIC LITERATURE REVIEW Nuzul Husnah; Hetifah Sjaifudian; Siswanda H. Sumarto; Inta Budi Setya Nusa
Jurnal Riset Akuntansi Vol. 18 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v18i1.19872

Digital transformation has redefined the global business landscape. The growth of e-commerce, particularly in Indonesia, which is projected to reach 30.5%, demands an Accounting Information System (AIS) that is responsive to massive data volumes, exceeding the capacity of traditional systems. This study aims to explore the evolution of AIS in e-commerce business models. The research method uses a Systematic Literature Review (SLR) with the PRISMA protocol of reputable literature from 2016-2026. The results show that overall, digital AIS is no longer just a supporting tool for e-commerce companies, but rather a core enabler for sustainability and competitive advantage. The synergy between market intelligence from digital platforms and financial accuracy from AIS creates a solid foundation for intelligent decision-making in the evolving digital economy. Strategic recommendations for organizations are to continue investing in robust data architecture, strengthening cybersecurity governance, and fostering a culture of continuous learning for their finance workforce.

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