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All Journal BJRM (Bongaya Journal of Research in Management) Sinergi International Journal of Accounting and Taxation
Firmansyah
Stie Yapis Dompu
Humanities Economics, Econometrics & Finance Education

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Pengaruh Ketidaklayakan Gaji terhadap Beban Kerja Mental Melalui Kepuasan Kerja pada Pegawai Paruh Waktu di SMPN 2 Dompu Hendra Ferdiansyah; Samsudin; Firmansyah
BJRM (Bongaya Journal of Research in Management) Vol. 9 No. 2 (2026): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v9i2.1016

Abstract

This study aims to examine the effect of inadequate wages on mental workload through job satisfaction as a mediating variable among part-time employees at SMPN 2 Dompu. Using a quantitative approach, this study involved a population and a saturated sample of 31 part-time employees at the institution. Research data were obtained through field observations and the distribution of a Likert-scale questionnaire, which were subsequently analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method via SmartPLS 3.0 software. The results of the data analysis demonstrate that inadequate wages have a direct, positive, and significant effect on both mental workload and employee job satisfaction. Furthermore, job satisfaction was found to have a positive and significant effect on mental workload and was able to positively and significantly mediate the relationship between inadequate wages and mental workload. It can be concluded that disproportionate compensation triggers a decline in job satisfaction, which ultimately exacerbates the accumulation of employees’ mental workload; therefore, an evaluation and improvement of wage allocation by school management and relevant local government agencies are strongly recommended to maintain educators’ well-being and cognitive stability.
Pengaruh Gaya Kepemimpinan Terhadap Inovasi Pelayanan Publik Melalui Organizational Citizenship Behavior (OCB) Sakila; Nurul Hayat; Firmansyah
BJRM (Bongaya Journal of Research in Management) Vol. 9 No. 2 (2026): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v9i2.970

Abstract

Fokus utama penelitian ini adalah untuk menyelidiki bagaimana gaya kepemimpinan memengaruhi inovasi dalam pelayanan publik, dengan Perilaku Kewarganegaraan Organisasi (Organizational Citizenship Behavior/OCB) sebagai variabel mediasi. Studi ini dilakukan di lingkungan administrasi desa Kecamatan Woja menggunakan pendekatan kuantitatif. Dari total populasi 238 individu yang tersebar di 11 desa, sampel sebanyak 69 responden dipilih. Ukuran sampel ditentukan menggunakan kalkulator ukuran sampel dengan margin kesalahan 10%. Analisis data menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa gaya kepemimpinan memiliki pengaruh positif dan signifikan terhadap inovasi pelayanan publik. Gaya kepemimpinan juga memiliki pengaruh positif dan signifikan terhadap Perilaku Kewarganegaraan Organisasi (OCB). Lebih lanjut, OCB memiliki pengaruh positif dan signifikan terhadap inovasi pelayanan publik. Selain itu, OCB memediasi pengaruh gaya kepemimpinan terhadap inovasi pelayanan publik. Temuan ini menunjukkan bahwa kepemimpinan yang efektif dapat mendorong perilaku sukarela di antara pejabat publik yang mendukung peningkatan kualitas pelayanan bagi masyarakat.
The Role of Transparency in Mediating the Effects of Human Capital and E-Budgeting on Village Fund Accountability in Dompu Regency Nawadiah Ramechi; Mulyati; firmansyah
Sinergi International Journal of Accounting and Taxation Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v4i1.1023

Abstract

This study addresses the limited and inconsistent empirical evidence on the roles of human capital and digital financial systems in improving accountability in village fund management in Dompu Regency, West Nusa Tenggara, Indonesia, a setting underrepresented in public sector accountability research. While prior studies have examined these factors separately, insufficient attention has been given to how transparency functions as a mediating mechanism, a gap that limits both theoretical understanding and practical guidance on whether accountability improvements should target internal capacity and system adoption directly or through strengthening transparency as an intermediary mechanism. Drawing on stewardship theory and institutional theory, transparency is theorized as a mediator because it serves as the critical bridge through which improvements in internal capacity and system utilization become visible and verifiable to stakeholders without adequate transparency, gains in human capital and e-budgeting may not translate into accountable practices. This study therefore examines the effects of human capital and e-budgeting on accountability, with transparency positioned as a mediating variable. A quantitative approach was employed using purposive sampling of village government officials, with data collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings are predominantly nonsignificant across the proposed relationships, with the sole exception being the positive effect of human capital on e-budgeting. These results challenge the assumption that technical capacity and system adoption automatically generate accountability, suggesting that broader institutional and governance factors may play a more critical role though these implications should be interpreted with caution given the limited explanatory power of the model and the narrow geographic scope of this study.
Co-Authors Hendra Ferdiansyah Mulyati Mulyati Nawadiah Ramechi Nurul Hayat Sakila Samsudin