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Structural Equation Modeling on the Quality of Batam City Government Financial Reports with Accounting Information Systems as Intervening Variables Ukhriyawati, Catur Fatchu
International Journal of Artificial Intelligence Research Vol 8, No 1.1 (2024)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v8i1.1.1343

Abstract

Financial statements are deemed to be of high quality when they are relevant, comparable, understandable, and reliable. The implementation of an accounting information system significantly contributes to ensuring the production of reports that are effective, relevant, efficient, and accurate. Without integrating an internal control system into the accounting information system, its benefits may be limited. The primary objective of establishing an accounting internal control system is to generate reliable financial reports, thereby ensuring the production of high-quality financial statements. This research investigates the impact of Accounting Internal Control on the Quality of Financial Statements in the Batam City Government, with the Accounting Information System serving as an intervening variable. The study's sample includes 155 employees working in the finance department across various SKPK (regional government work units) in the Batam City Government. The analysis was conducted using AMOS version 22.0. The findings reveal that Accounting Internal Control has a positive and significant influence on both the Accounting Information System and the Quality of the Batam City Government's Financial Statements. Moreover, the Accounting Information System mediates the relationship between Accounting Internal Control and the quality of financial statements.
Financial Nexus: Empirical Analysis of Knowledge, Income, and Behavior: Nexus Keuangan: Analisis Empiris tentang Pengetahuan, Pendapatan, dan Perilaku Keuangan Tibrani, Tibrani; Wulandari, Sri; Ukhriyawati, Catur Fatchu; Wibowo, Edwin Agung; Arnesih, Arnesih
Indonesian Journal of Law and Economics Review Vol. 18 No. 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.926

Abstract

This study investigates the relationship between financial knowledge, financial experience, income, lifestyle, and the financial behavior of employees in a financial institution. A sample of 37 employees from PT. Pegadaian CP Mega Legenda Batam was utilized. The research employed a saturated sample method, and validity and reliability tests were conducted for instrument trials. The findings indicate that financial knowledge exerts a positive and significant influence on financial behavior, while financial experience, income, and lifestyle do not individually impact financial behavior significantly. Moreover, when considered collectively, financial knowledge, financial experience, income, and lifestyle collectively exhibit a positive impact on financial behavior. These variables collectively account for 41.8% of the variance in financial behavior, with the remaining 58.2% attributed to unexamined factors. This study provides insights into the complex relationship between employee characteristics and financial behavior, highlighting the need for targeted interventions to enhance financial literacy and decision-making among employees, thereby fostering improved financial well-being. Highlights: Financial knowledge positively influences employee financial behavior. Financial experience, income, and lifestyle do not significantly affect financial behavior individually. Collectively, financial knowledge, experience, income, and lifestyle have a positive impact on financial behavior. Keywords: Financial Knowledge, Financial Experience, Income, Lifestyle, Financial Behavior.
IMPLEMENTASI MENABUNG SEJAK DINI SERTA DAMPAKNYA TERHADAP KEMANDIRIAN FINANSIAL PADA ANAK PANTI ASUHAN YAA BUNAYYA Aini, Shayla Hurul; Ukhriyawati, Catur Fatchu; tibrani, Tibrani; Marpaung, Junierrisa
BENING Vol 12, No 2 (2025): NOVEMBER 2025
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/bening.v12i2.8609

Abstract

Penelitian ini bertujuan untuk mengetahui implementasi kegiatan menabung sejak dini serta dampaknya terhadap kemandirian finansial anak-anak Panti Asuhan Yaa Bunayya. Masih rendahnya literasi finansial di kalangan anak - anak panti asuhan yang selama ini lebih berfokus pada pendidikan karakter dan akademik dibandingkan pembelajaran pengelolaan keuangan. Metode penelitian yang digunakan adalah kualitatif deskriptif, melalui observasi, wawancara, dan dokumentasi terhadap anak panti dan pengurus. Hasil penelitian menunjukkan bahwa kegiatan menabung sejak dini di Panti Asuhan Yaa Bunayya memberikan dampak signifikan terhadap peningkatan kemampuan anak dalam mengelola uang saku, belajar untuk mengatur kebutuhan, membedakan antara keinginan dan kebutuhan, serta menunda hal lain untuk tujuan jangka panjang. Implementasi kegiatan menabung di lingkungan panti asuhan terbukti berperan penting dalam membangun karakter anak yang mandiri secara finansial. Kesimpulan penelitian ini menegaskan bahwa pembiasaan menabung sejak dini tidak hanya memperkuat literasi keuangan, tetapi juga berperan penting dalam membentuk perilaku mandiri, tanggung jawab, dan perencanaan masa depan anak panti.
The Effects of Innovative Work Practices on Employee Health and Happiness as Measured by Engagement and Job Satisfaction Andi Marta; Dhenny Asmarazisa; Catur Fatchu Ukhriyawati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8072

Abstract

Examining the mediating roles of Employee Engagement (EE) and Employee Job Satisfaction (EJS), this study seeks to understand how Innovative Work Practices (IWP) affect Employee Health and Happiness (EHH) at PT. Bank XYZ. The researchers used Partial Least Squares (PLS) analysis as part of a quantitative study strategy. Using a 5-point Likert scale, 187 respondents from PT. Bank XYZ Region 02 were surveyed online to gather data on IWP, EHH, EE, and EJS. The research concluded that IWP significantly affects EHH both directly and indirectly via EE and EJS. In order to keep employees healthy, happy, and productive, the results stress the significance of making the workplace accommodating and supportive. Management at PT. Bank XYZ should, therefore, make promotion policies clearer, increase stress management training, and make work location flexibility more robust. Staff morale and output can be boosted and turnover can be decreased by creating a more positive work atmosphere that values and supports employees emotionally. To further enhance Employee Health and Happiness and support the organization's overall goals, it is essential to strengthen IWP practices, such as flexible work arrangements and the use of helpful technological tools.
How the Department of Youth and Sports Does Job Analysis Erwin Erwin; Dhenny Asmarazisa; Catur Fatchu Ukhriyawati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8075

Abstract

The method by which the Kemenpora Department of Youth and Sports conducts job analyses is the focus of this research. Due to a lack of specificity on the duties expected of the Department, the findings demonstrate that the present job analysis is inadequate. The guidelines of Permenpan RB No. 1 of 2020 are not followed, and it becomes difficult to map out responsibilities. The data is primarily gathered by an internal staff using templated approaches, which raises concerns regarding its validity and dependability. The job analyst, the person actually performing the work, and the person in charge of the job are the three key people who provide information for job analyses. There is a lack of understanding between jobholders and their managers regarding organizational strategy and job tasks. Additionally, job analysts are not very competent in their roles. Additionally, the study found that due to a lack of checks and balances, the data is not accurate or dependable. We propose a four-stage job analysis paradigm to address this issue. Planning, data collection, data treatment, and result sharing are all parts of this approach. The objective is to improve the thoroughness and accuracy of job analyses.
An in-Depth Investigation into the Impact That Awards and Recognition Have on the Performance of Staff Members Burhaini Burhaini; Dhenny Asmarazisa; Catur Fatchu Ukhriyawati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8077

Abstract

This study aims to examine the relationship between employee awards and performance. This investigation made use of publicly available information in its design, technique, and approach. Internet search engines and connected periodicals were used to compile the secondary data. In order to back up the research, the necessary textbooks were reviewed. Both monetary and non-monetary incentives have an effect on workers' productivity, according to the studies that have been done. In contrast to the long-term effects of intrinsic rewards, the short-term effects of extrinsic rewards on employee behavior are widely acknowledged. Research Originality and Theory Contribution: This study adds to the body of knowledge on the topic of total incentives, which encompass monetary and non-monetary rewards, by deepening our comprehension of how these programs affect employee performance. Management Implications: This study's results will help workers and bosses understand the power of employee rewards to boost productivity. Research Limitations and Implications: The researcher in this study had no means of verifying the reliability of the data since the study relied entirely on secondary sources.
An Investigation into the Impact of Organizational Culture and Leadership Style on Employee Performance, With Job Satisfaction Serving as an Intervening Variable (A Case Study of BPJS Employment in Serang City) Supriadi Supriadi; Dhenny Asmarazisa; Catur Fatchu Ukhriyawati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8091

Abstract

This research aims to test the analysis of organizational culture factors and leadership style through job satisfaction as an intervening variable on the performance of BPJS Employment Employees in Pekanbaru City. The analytical technique used to analyze the effects of intervening variables is the path analysis method, with several tests carried out, including, validity test, reliability test, descriptive analysis, classic tests which include multicollinearity tests, autocorrelation tests, heteroscedasticity tests, and normality tests. The population and sample in this research were 162 BPJS Employment employees in Pekanbaru City. The results of the path analysis prove that Organizational Culture has an indirect positive and significant influence on the Performance of BPJS Employment Employees in Pekanbaru City which is mediated by Job Satisfaction. This is evident from the results of the t test where the t-count of 2.164 for Organizational Culture is greater than the t-table of 1.990. Meanwhile, Leadership Style has an indirect positive and significant influence on the Performance of BPJS Employment Employees in Pekanbaru City which is mediated by Job Satisfaction. This is evident from the results of the t test where the t-count of 2.103 for Leadership Style is greater than the t-table of 1.990.
How Knowledge Sharing and Human Resource Management Affect How Well Employees Do Their Jobs Adelmi Parera; Dhenny Asmarazisa; Catur Fatchu Ukhriyawati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8252

Abstract

This research explores how human resource management (HRM) and knowledge sharing affect employee performance in the Kurdistan Region. The literature review discusses the importance of HRM and Knowledge sharing for organizations and companies and their effects on employee performance. An investigation studied how HRM and knowledge sharing affect employee performance. A questionnaire was used to collect demographic data and assess the correlation between the two factors. The research methodology includes a quantitative approach with a survey of employees working in governmental and non-governmental organizations and companies. A total of 210 responses were collected through the questionnaire. We analyzed data using SPSS software to enhance HRM practices and promote knowledge sharing among employees, which resulted in improved performance. Using SPSS software, data was analyzed to improve HRM practices and encourage knowledge sharing among employees, ultimately leading to better performance.
A Spiritual Analysis of the ASN East Java Province Workplace, the Ethical Approach, and the Organization's Dedication to Addressing Deviant Behavior Amiruddin Amiruddin; Dhenny Asmarazisa; Catur Fatchu Ukhriyawati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8258

Abstract

This research aims at examining and analyzing: (1) the effect of ethical climate on deviant behavior; (2) the effect of workplace spirituality on deviant behavior; (3) the effect of organizational commitment on deviant behavior; (4) the effect of ethical climate on workplace spirituality; (5) the effect of ethical climate on organizational commitment; (6) the effect of ethical climate on deviant behavior mediated by workplace spirituality; (7) the effect of ethical climate on deviant behavior mediated by organizational commitment. This research using quantitative study with SmartPLS analysis methode, and the population is 207 people of the regional unit apparatus holding the structural positions of echelon 2b, 3a, and 3b in East Java Province Government, and 67 of them are taken as the samples. The results of the study show that ethical climate does not influence deviant behavior, but workplace spirituality affects deviant behavior. Meanwhile, organizational commitment does not affect deviant behavior, but ethical climate affects organizational commitment. In addition, ethical climate influences workplace spirituality, also the organizational commitment. Furthermore, the results of the study also reveal that the ethical climate influences deviant behavior mediated by workplace spirituality, but not through organizational commitment.
What Role Do Makassar Mall Employee Engagement and Work-Life Balance Play in Determining Job Satisfaction? Saiful Lizan; Dhenny Asmarazisa; Catur Fatchu Ukhriyawati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8262

Abstract

Using employee engagement as an intermediary variable, this quantitative study examines the effect of work-life balance and work environment on job satisfaction among mall employees in Makassar. The validity, reliability, and causal linkages between variables were examined in this study using the SmartPLS program version 4.0. Employee involvement acted as a mediator between work-life balance, work environment, and job satisfaction, according to the results. employment satisfaction is enhanced when there is a good work-life balance, less work pressure, employment stability, and a pleasant and supportive work environment. While a healthy work-life balance is still important, high employee engagement has a smaller but favourable impact on job satisfaction. If mall management wants their employees to be happy in their jobs, they need to make sure they have a healthy work-life balance, create a positive work atmosphere, and encourage employee engagement. Furthermore, poll results show that employees are still not very satisfied with their jobs because of issues with work-life balance, the workplace, and employee engagement. Employees and a number of internal firm elements are both responsible for the current level of job satisfaction. The role of employee engagement as a moderating variable between work-life balance, work environment, and job satisfaction is further illuminated by this study.
Co-Authors Adelmi Parera ahmad arifin Aini, Shayla Hurul Albert Efendi Pohan Alisa, Inayah Risqi Amin, Saifuddin Amiruddin Amiruddin Amsakar Achmad Ana Rio Fika Anderi Anderi Andi Kushermanto Andi Marta Andika Andika Aris Mulyadi Arna Suryani, Arna Arnesih Arnesih, Arnesih Arnold AF Sihombing Asniati Ayu Pratiwi, Ayu Aznendra Aznendra Aznendra Aznendra Bella Aprilia Bin A. Ghani, Muhammad Faizal Burhaini Burhaini Cahyo Budi Santoso Celina Cicilia Margaritha Deby Andriany Dede Willis Silalahi Dewi Kartika Dhenny Asmarazisa Dhenny Asmarazisa Dhenny Asmarazisa Dhenny Asmarazisa Dhenny Asmarazisa Dhenny Asmarazisa Dhenny Asmarazisa Diana Widyastika Dina Amalia Mahmudah Dini Anggraini Dino Manarso Donanda, Pronica Imel Edo Saputra Edwin Agung Wibowo Ervin Nora Susanti, Ervin Nora Erwin Erwin Fanny Islami Nasution Febiola Maria Tampubolon Firdaus Firman Arifianto Fitriansyah, Dimas Frans Hasibuan Gabriella Panjaitan Gandhi Sutjahjo Giriati, Giriati Hanafi Siregar Hans Cristian Hardono, Indra Hati, Ravika Permata Herman Herman Herman MS Ignasius Wahyudi Arianto Ika Listyawati Ilham Fajri Indra Yani Indria Sri Retnaningrum Intan Juniarti Iswahyudi Jasmine Afifah Jayana Salesti Julianda, Dedi Taufik Juniarti, Intan Kartika Simanjuntak Kartika, Erawati Kencana Bayuaji Kurniawati Ningsih Larasati Iman Syalsabillah Lilik Setyowati Linna Dhah Liawati Lukmanul Hakim Lukmanul Hakim Marhamah Marpaung, Junierrisa Maya Pratiwi Megawati Listyana Putri Mira - Yona Muhammad Firmansyah Muhammad Hidayat Muharam Muharam Muharam, Muharam Nita Oktaviani Nofrizal N Oktavianti Oktavianti Paras Faturohim Pradana, Ferian Anugrah Priyata Westraperdana Putri, Megawati Listyana Rahman Hasibuan, Rahman Rahmi Yuliana Raja Wulandari Putri Ramon Zamora RAVIKA PERMATA HATI Ravika Permata Hati Riani Dewi Dewi Ridho Saputra Ridwan Afandi Rika Malia Rika Rika Rika Yusman Rimayang Anggun L. P. Ramli Risa Opiani Risti Anastasya Rizki Eka Putra Rizki Eka Putra Rizki Eka Putra Rizki Eka Putra, Rizki Eka Rona Tanjung Rosdiana Rosdiana Saiful Lizan Sakila, Vira Rifatul Sam Feri Purwanto Santia Rahmadani Sari, Wanda Novita Saryati Endah Lisyanti Sastra Tamami Shafie Zabri Siallagan, Henny Anita Siburian, Egi Lianry Simatupang, Mona Rebeca Sipnarong, Sipnarong Siswandri Sri Andika Sri Langgeng Ratnasari Sri Mulyati Sri Mulyati Sri Mulyati Sri Mulyati Sri Wulandari Sriwati Sriwati Suci Suriani Suhana Mohamed Suharsono Suharsono Supriadi Supriadi Surian, Surian Suwinto Syafruddin Syafruddin Tanjung, Rona Tawee, Seow Tibrani Tibrani Tibrani Tibrani, Tibrani Tini Listary Turki Muhammad Umul Hasanah Uray Ary Affandi Velya Tri Desi Via Lailatur rizki Viola Yuniartri Winarso, Widyo Yuci Ariska Yudi Kurniadi Yudianto, Peri Yulniarmah Zikri Helmi Zulkifli Zulkifli