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Integrasi Faktor Eksternal Dan Internal Dalam Pembentukan Kemampuan Akuntansi Siswa SMK Negeri Kabupaten Tangerang Purnamasari, Atika; Sari, Mau Dhea; Sumaryo; Purwanti
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.219

Abstract

This quantitative study aims to examine the influence of internship experience and learning quality on the accounting competency of state vocational high school students in Tangerang Regency, with learning motivation as a moderating variable. Data were collected from 200 12th-grade students through questionnaires using a purposive sampling technique. Data were then analyzed using multiple linear regression and Moderated Regression Analysis (MRA) using IBM SPSS Statistics. The results indicate that internship experience and learning quality significantly contribute to improving students' accounting skills. Similarly, independent learning motivation has been shown to enhance mastery of the material. However, the MRA test revealed that learning motivation did not act as a moderating variable. This means that students' internal motivation was unable to strengthen or weaken the effect of internships or mutual teaching on their technical competency achievement. Practically, these findings confirm that strengthening the accounting skills of vocational high school graduates is more effectively achieved through synchronizing relevant work experience programs and transforming interactive and applicable pedagogies. Focusing on these external elements is far more crucial than solely psychological interventions, given the procedural and exact nature of accounting competency. These results are expected to serve as a strategic reference for a more industry-oriented vocational development curriculum.
THE EFFECT OF WORK-LIFE BALANCE AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE WITH MENTAL HEALTH AS AN INTERVENING VARIABLE AN AUDIO EQUIPMENT MANUFACTURING Purwanti; Rismawati
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.840

Abstract

This research examines the impact of workplace equilibrium and physical-social conditions on employee productivity mediated by psychological well-being in PT. EMSONIC INDONESIA Audio Company Indonesia's Unit Department, addressing performance variability from extended hours and inadequate support amid rising mental health issues in Indonesia. A quantitative approach employed saturated sampling of 113 employees, with primary data from 5-point Likert questionnaires via Google Forms, analyzed via PLS-SEM in SmartPLS 4.0.9.9, including measurement model evaluation (outer loadings, AVE, HTMT), structural assessment, bootstrapping (5,000 resamples), and validity-reliability checks. Findings reveal workplace equilibrium (β=0.327, p=0.007) and organizational environment (β=0.467, p<0.001) significantly enhance psychological well-being and productivity (direct effects: β=0.354/0.288, p<0.05), with indirect mediation (β=0.104/0.148, p<0.05) and strong predictive power (R²=0.733; AVE>0.5, α>0.87). The core synthesis supports Social Exchange Theory in manufacturing contexts. Policy implications urge firms to promote work-life balance through flexible hours, improved lighting, and support to safeguard mental health and boost productivity. Originality stems from the first PLS-SEM analysis using full population data from an Indonesian audio firm, resolving prior conflicting findings and highlighting mediation in non-shift overtime settings.