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Pondrinal, Muhammad
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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The Evolution of Accounting Information Systems Research: a 10-Year Bibliometric Analysis Pondrinal, Muhammad; Bahari, Asniati; Rahayu, Rita; Juita, Verni
Jurnal Ilmiah Universitas Batanghari Jambi Vol 26, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v26i1.6399

Abstract

This study provides a comprehensive bibliometric assessment of Accounting Information Systems (AIS) research spanning 2016-2025, utilizing Dimensions.ai as the primary data source and VOSviewer for scientific mapping. A total of 4,041 publications were retained after structured filtering procedures. Temporal analysis indicates accelerated growth in AIS scholarship, largely driven by the integration of enterprise technologies, cloud infrastructures, and data-centric decision frameworks. Network visualizations highlight the United States as the epistemic core of AIS research, exhibiting superior productivity and collaboration metrics, while emerging contributions from Asia signal developing regional research clusters. Institutional analysis reveals concentrated knowledge production within leading global universities, whereas journal density mapping underscores the multidisciplinary diffusion of AIS discourse. Citation network analysis identifies seminal works that serve as intellectual anchors within the field. These findings collectively underscore the expanding theoretical boundary and technological orientation of AIS. Future research should advance inquiries into automation, AI-enabled accounting systems, digital audit ecosystems, and cross-institutional research synergies to strengthen the field’s scientific maturity.
Pengaruh Beban Kerja dan Disiplin Kerja terhadap Produktivitas Kerja dengan Motivasi Kerja sebagai Variabel Intervening pada Dinas Komunikasi dan Informatika Kota Padang Panjang Muchdi, Fajar; Sari, Selvi Yona; Pondrinal, Muhammad
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6545

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh beban kerja dan disiplin kerja terhadap produktivitas kerja dengan motivasi kerja sebagai variabel intervening pada Dinas Komunikasi dan Informatika Kota Padang Panjang. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, dengan data primer yang diperoleh melalui penyebaran kuesioner tertutup kepada seluruh Aparatur Sipil Negara (ASN) pada Dinas Komunikasi dan Informatika Kota Padang Panjang sebanyak 50 responden menggunakan teknik sampling jenuh. Instrumen penelitian disusun berdasarkan indikator masing-masing variabel dan diukur menggunakan skala Likert lima poin. Analisis data dilakukan menggunakan metode Structural Equation Modeling–Partial Least Square (SEM-PLS) dengan bantuan perangkat lunak SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa beban kerja dan disiplin kerja berpengaruh positif dan signifikan terhadap motivasi kerja pegawai, sedangkan beban kerja tidak berpengaruh signifikan secara langsung terhadap produktivitas kerja. Disiplin kerja dan motivasi kerja terbukti berpengaruh positif dan signifikan terhadap produktivitas kerja pegawai. Selain itu, motivasi kerja mampu memediasi pengaruh beban kerja terhadap produktivitas kerja serta memediasi pengaruh disiplin kerja terhadap produktivitas kerja pegawai. Temuan ini mengindikasikan bahwa motivasi kerja memiliki peran strategis dalam meningkatkan produktivitas kerja pegawai, khususnya pada instansi pemerintahan daerah yang dihadapkan pada tuntutan pelayanan publik dan kinerja yang semakin kompleks. Beberapa hasil penelitian ini menunjukkan perbedaan dengan teori dan penelitian terdahulu, yang dipengaruhi oleh perbedaan fenomena, karakteristik organisasi, serta objek penelitian yang diteliti.
Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan Melalui Motivasi Sebagai Variabel Intervening Pada Badan Pengelolaan Keuangan dan Aset Daerah Provinsi Sumatera Barat Pratama, M Fikri; Sari, Marta Widian; Pondrinal, Muhammad
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v3i3.4200

Abstract

The purpose of this study is to identify and examine the effect of Leadership and Work Discipline on Employee Performance through Motivation as an intervening variable at the Regional Financial and Asset Management Agency of West Sumatra Province. The data analysis method used a questionnaire, with a sample of 45 respondents. The data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach. Based on the results of this study, it can be concluded that: (1) Leadership has a positive and significant effect on Motivation at the Regional Financial and Asset Management Agency of West Sumatra Province; (2) Work Discipline has a positive and significant effect on Motivation at the Regional Financial and Asset Management Agency of West Sumatra Province; (3) Leadership does not have a positive and significant effect on Employee Performance at the Regional Financial and Asset Management Agency of West Sumatra Province; (4) Work Discipline does not have a positive and significant effect on Employee Performance at the Regional Financial and Asset Management Agency of West Sumatra Province; (5) Motivation does not have a positive and significant effect on Employee Performance at the Regional Financial and Asset Management Agency of West Sumatra Province; (6) Motivation does not mediate the effect of Leadership on Employee Performance at the Regional Financial and Asset Management Agency of West Sumatra Province; and (7) Motivation does not mediate the effect of Work Discipline on Employee Performance at the Regional Financial and Asset Management Agency of West Sumatera Province
Pengaruh Kepemimpinan Transformasional Dan Pelatihan Kerja Terhadap Kinerja Pegawai Dengan Kepuasan Kerja Sebagai Variabel Intervening Pada Pengadilan Negeri Pariaman Husna, Fidya Tul; Sari, Marta Widian; Pondrinal, Muhammad
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v3i3.4261

Abstract

This study aims to determine the effect of transformational leadership and job training on employee performance with job satisfaction as an intervening variable at the Pariaman District Court (Pengadilan Negeri Pariaman). The research method used was quantitative with a total sampling technique, involving the entire population of 33 employees as respondents. Data collection was conducted through questionnaires and analyzed using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach utilizing SmartPLS 3.0 software. The results showed that transformational leadership and job training had a significant effect on job satisfaction. Directly, transformational leadership, job training, and job satisfaction also had a significant effect on employee performance. Path analysis findings proved that job satisfaction is able to mediate the effect of transformational leadership on employee performance. However, job satisfaction was found unable to mediate the effect of job training on employee performance. The contribution of independent variables to employee performance was recorded at 87.2%..
ESG Disclosure, Intellectual Capital, and Firm Financial Performance: The Role of Board Gender Diversity as a Moderator Pondrinal, Muhammad; Luthan, Elvira
Jurnal Manajemen Bisnis dan Kewirausahaan Vol. 6 No. 1 (2026): MARCH
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jamanika.v6i1.43141

Abstract

This study examines whether ESG disclosure and intellectual capital affect Indonesian banks’ financial performance and whether board gender diversity (BGD) moderates these effects. Panel data from 14 IDX-listed banks during 2019–2023 (n = 70 firm-year observations) were analyzed using a Random Effect Model and Moderated Regression Analysis in EViews 12. ROA represents financial performance; ESG is a GRI-based disclosure index; intellectual capital is measured by VAIC; and BGD is the proportion of female directors. Results show ESG disclosure improves ROA (β = 0.010735; t = 2.199; p = 0.031), whereas intellectual capital is negative and not significant (β = −0.000196; t = −0.112; p = 0.911) and BGD has no significant direct effect (β = −0.015360; t = −1.292; p = 0.201). The baseline model explains modest variation in ROA (R² = 0.093; adjusted R² = 0.052). Interaction tests indicate that BGD strengthens the ESG–ROA link at the 10% level (βESG×BGD = 0.080093; p = 0.055) and significantly strengthens the intellectual capital–ROA link (βIC×BGD = 0.022174; t = 2.762; p = 0.007), suggesting gender-diverse boards help convert sustainability transparency and knowledge-based resources into profitability. The study contributes to Resource-Based Theory and Stakeholder Theory by showing that governance diversity is a boundary condition for realizing performance payoffs from ESG disclosure and intellectual resources in an emerging-market banking context. Practically, banks should enhance ESG reporting quality, improve intellectual-capital efficiency, and increase female representation in boards and key committees to strengthen oversight and strategic use of intangible assets. Overall, the findings highlight inclusive governance as a strategic lever to amplify the financial benefits of ESG disclosure and intellectual capital in Indonesian banking.
Pengaruh Promosi Dan Kepercayaan Konsumen Terhadap Keputusan Pembelian dengan Minat Beli Sebagai Variabel Intervening(Studi Kasus Mahasiswa Universitas Putra Indonesia “YPTK” Padang Khusus Manajemen) Syawalni, Mutia Riski; Salim, Emil; Pondrinal, Muhammad
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v3i3.4211

Abstract

This study aims to analyze the effect of promotion and consumer trust on purchasing decisions with buying interest as an intervening variable on the Shopee e-commerce platform. The rapid growth of digital commerce in Indonesia has intensified competition among e-commerce platforms, requiring companies to implement effective promotional strategies and build strong consumer trust. This research employed a quantitative approach with a causal associative design. The population consisted of Management students of Universitas Putra Indonesia YPTK Padang class of 2022 who actively use Shopee. A purposive sampling technique was applied, resulting in 100 respondents. Data were collected using questionnaires and analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The results indicate that promotion and consumer trust have a positive and significant effect on buying interest. Furthermore, promotion, consumer trust, and buying interest significantly influence purchasing decisions. Buying interest is also proven to mediate the effect of promotion and consumer trust on purchasing decisions. These findings suggest that strengthening promotional programs and maintaining consumer trust can increase buying interest and ultimately encourage purchasing decisions on Shopee.
Co-Authors Aprilia, Berliana Bahari, Asniati Dilova, Gisha Dodi Suryadi, Dodi Elvira Luthan Emil Salim Husna, Fidya Tul Mayendri, Yoli Vanezi Muchdi, Fajar NILA PRATIWI, NILA Ningsih, Yuyun Dwi Yulia Pratama, M Fikri Putri, Della Asmaria Rahayu, Rita Saputra, Idris Sari, Marta Widian Sari, Marta Widian Sari, Selvi Yona Sari, Vivi Nila sari, yosi puspita Syawalni, Mutia Riski Verni Juita Wahyudi Rahmat Wiska, Mayroza Yanti, Vivi Yosefri Yusvi Diana