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All Journal EQUILIBIRIA Measurement : Jurnal Akuntansi BENING International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Economics and Management Scienties PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING IIJSE
Siregar, Hanafi
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Library & Information Science Social Sciences Other

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Algorithmic Management and Employee Autonomy: Impacts on Creativity in Remote First Companies Wusono, Medi; Yona, Mira; Ariyati, Yannik; Hasibuan, Rahman; Siregar, Hanafi; Nasution, Habibuddin; Simanjuntak, Wilmar; Barus, Peromikha; Yolanda, Siti
Journal of Economics and Management Scienties Volume 8 No. 1, December 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i1.288

Abstract

This study explores the influence of algorithmic management on employee autonomy and creativity within remote first companies. As organizations increasingly rely on automated systems to assign tasks, monitor performance, and standardize workflows, concerns arise about how such systems impact workers' creative capacities. Using a qualitative case study approach, data were collected through semi-structured interviews with 15 employees across various digital industries. Thematic analysis revealed that while algorithmic oversight enhances operational clarity and consistency, it also imposes rigid structures that often reduce discretionary decision making and psychological safety. Autonomy emerged as a key mediating factor: employees who retained some control over how they worked were more likely to report creative engagement, while those facing strict digital control reported demotivation and cognitive fatigue. Emotional responses, such as anxiety, trust, and detachment, were also found to shape creative outcomes. The study further identified design implications for algorithmic systems, emphasizing transparency, human override mechanisms, and participatory features that support innovation. These findings suggest that creativity and algorithmic management are not mutually exclusive but require careful system design that balances control with employee empowerment. The research contributes to a deeper understanding of how digital oversight affects innovation in distributed work settings and offers practical guidance for organizations navigating remote workforce management through algorithms.
Pengaruh Struktur Modal Dan Biaya Produksi Terhadap Profitabilitas Usaha Peternakan Ayam Broiler: Studi Kasus Farm Broiler Batam Harisah, Finka Nurul; Mulyati, Sri; Siregar, Hanafi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8763

Abstract

Peternakan ayam broiler merupakan usaha dalam sektor agribisnis yang dapat berkembang pesat di Kota Batam, karena permintaan pasar yang semakin tinggi seiring dengan pertumbuhan populasi dan peningkatan masyarakat. Sektor ini memiliki peran strategis dalam memenuhi pangsa kebutuhan pangan protein hewani. Penelitian dilaksanakan dengan tujuan memahamipengaruh struktur modal dan biaya produksi terhadap profitabilitas usaha peternakan ayam broiler pada studi kasus Farm Broiler Batam. Metodologi analisis diterapkan dalam penelitian adalah regresi linear berganda dengan pendekatan kuantitatif numerik. Adapun Pengumpulan data dipilih berdasarkan data Laporan Keuangan periode 2022-2024. Jumlah sampling digunakan 36 bulan, dengan teknik total sampling atau sensus. Variabel struktur modal dinilai dengan Debt to Equity Ratio (DER) dan biaya produksi dinilai dengan total biaya produksi per periode, sedangkan variabel dependennya dihitung dengan Return on Assets (ROA). Hasil penelitian didapatkan bahwa struktur modal dan biaya produksi sangat berpengaruh terhadap profitabilitas, mengindikasikan bahwa optimalisasi struktur modal dan efisiensi biaya produksi dapat meningkatkan profitabilitas Farm Broiler Batam.
The Role of Green Accounting in Advancing Corporate Climate Transition Strategies Maimuna, Maimuna; Salesti, Jayana; Siregar, Hanafi; Hati, Ravika Permata
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.289

Abstract

This study examines how green accounting supports corporate climate transition strategies by analyzing documented evidence from academic literature, regulatory frameworks, and corporate sustainability reports. Using a qualitative descriptive approach, the research applies thematic analysis to identify recurring patterns in the use of environmental metrics, climate risk assessments, and reporting mechanisms. The findings show that companies increasingly employ structured indicators such as carbon emissions, energy intensity, and resource efficiency to establish transition baselines and evaluate environmental performance. Environmental accounting data also enable firms to assess climate related risks, allocate resources for low carbon investments, and integrate sustainability considerations into strategic planning. The study further reveals that transparent reporting practices enhance managerial accountability and strengthen stakeholder trust in transition progress. Overall, the results indicate that green accounting provides measurable information that improves organizational readiness, supports long-term decision making, and facilitates the development of coherent climate transition pathways.
Digital Wellbeing at Scale: Global Assessment of Stress, Productivity, and Burnout in Hybrid Organizations Sumarno, Ahmad Agus; Yona, Mira; Ariyati, Yannik; Siregar, Hanafi; Ellysiana, Nur
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.291

Abstract

This study provides a comprehensive assessment of digital wellbeing in hybrid organizations by examining how digital stress, productivity, and burnout interact across diverse workplace contexts in Batam, Medan, and Kuala Lumpur. The research employs a quantitative design using SmartPLS to evaluate both the measurement and structural models, drawing on responses from 912 employees working within digitally mediated environments. The findings reveal that digital stress is predominantly driven by communication overload, high platform switching frequency, and prolonged screen exposure, conditions that collectively elevate cognitive strain and disrupt workflow continuity. The structural model demonstrates that digital stress has a significant negative impact on productivity, while simultaneously exerting a strong positive influence on burnout. Productivity, on the other hand, contributes to lowering emotional exhaustion, indicating its moderating role within the digital wellbeing framework. Regional comparisons further show that employees in technologically mature ecosystems, such as Kuala Lumpur, experience lower digital strain and greater productivity stability compared to those in Batam and Medan, where digital infrastructures and workflow standardization are less developed. These insights highlight the critical need for organizations to implement structured digital governance practices, optimize communication flows, and establish clear boundaries for virtual interaction to protect employee wellbeing. The study contributes significant empirical evidence for the development of integrated digital wellbeing strategies that support sustainable performance in hybrid work environments and offers a foundational reference for future research on digital labor dynamics.
Pengaruh Lingkungan Kerja dan Gaya Kepemimpinan melalui Kepuasan Kerja terhadap Kinerja Pegawai Dinas P2KBP3A Diana, Marta Lova; Yona, Mira; Siregar, Hanafi; Aziz, Nur
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.351

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan kerja dan gaya kepemimpinan terhadap kinerja pegawai dengan kepuasan kerja sebagai variabel mediasi pada Dinas Pengendalian Penduduk, Keluarga Berencana, Pemberdayaan Perempuan, dan Perlindungan Anak Kabupaten Karimun. Penelitian menggunakan pendekatan kuantitatif dengan desain eksplanatori. Populasi penelitian mencakup seluruh pegawai instansi tersebut yang berjumlah 40 orang, sehingga teknik pengambilan sampel yang digunakan adalah sampling jenuh. Data dikumpulkan melalui kuesioner tertutup dengan skala Likert lima poin dan dianalisis menggunakan regresi linear sederhana, regresi linear berganda, serta uji mediasi. Hasil penelitian menunjukkan bahwa lingkungan kerja berpengaruh positif dan signifikan terhadap kepuasan kerja (β = 0,990; p < 0,001), demikian pula gaya kepemimpinan (β = 0,966; p < 0,001). Selanjutnya, lingkungan kerja (β = 0,995; p < 0,001), gaya kepemimpinan (β = 0,983; p < 0,001), dan kepuasan kerja (β = 0,994; p < 0,001) terbukti berpengaruh positif dan signifikan terhadap kinerja pegawai. Hasil analisis menunjukkan bahwa kepuasan kerja berperan sebagai variabel mediasi parsial dalam hubungan antara lingkungan kerja dan gaya kepemimpinan terhadap kinerja pegawai. Temuan ini mengindikasikan bahwa peningkatan kinerja pegawai dapat dicapai melalui perbaikan kualitas lingkungan kerja, penguatan gaya kepemimpinan, serta pengelolaan kepuasan kerja secara berkelanjutan.
THE EFFECT OF TRANSFORMATIONAL LEADERSHIP STYLE AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT PT. BATAM OILFIELD SUPPLY SERVICES INDONESIA Yasin, Ahmad; Yona, Mira; Siregar, Hanafi; Adlin, Latip
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19355530

Abstract

This study aims to analyze the effect of transformational leadership style and work motivation on employee performance at PT Batam Oilfield Supply Services Indonesia. The research adopts a quantitative approach with a causal‑associative design involving a saturated sample of 100 permanent and contract employees. Data were collected using a 5‑point Likert‑scale questionnaire, whose validity was tested with item–total correlation and reliability with Cronbach’s alpha, followed by classical assumption tests and multiple linear regression analysis. The results show that transformational leadership has a positive and significant partial effect on employee performance, and work motivation also has a positive and significant partial effect; motivation demonstrates a relatively stronger standardized coefficient than leadership. Simultaneously, transformational leadership and work motivation significantly influence employee performance with an R² value of 0.590, indicating that both variables jointly explain 59.0% of performance variance, while the remaining 41.0% is affected by other factors not included in the model. These findings confirm all proposed hypotheses and underline the importance of strengthening transformational leadership practices and structured motivation systems as strategic levers for improving employee performance in high‑risk, high‑precision oilfield service operations.
THE INFLUENCE OF ORGANIZATIONAL JUSTICE, PERCEIVED ORGANIZATIONAL SUPPORT, INNOVATIVE WORK BEHAVIOR, EMOTIONAL INTELLIGENCE, AND ORGANIZATIONAL TRUST ON EMPLOYEE PERFORMANCE AT PT ALCON BATAM. Nainggolan, Marisa; Nasution, Habibuddin; Siregar, Hanafi; Salvira, Annisa Rara
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19355114

Abstract

Employee performance is a critical determinant of organizational effectiveness in large, labor‑intensive manufacturing companies. This study examines the influence of organizational justice, perceived organizational support, innovative work behavior, emotional intelligence, and organizational trust on employee performance at PT Alcon Batam, Indonesia. Using a quantitative, causal‑associative design, data were collected from 400 employees selected through proportional stratified random sampling across major departments. The constructs were measured with a structured questionnaire on a five‑point Likert scale, and the data were analyzed using multiple linear regression after validity, reliability, and classical assumption tests were satisfied. The results show that all five variables have positive and statistically significant effects on employee performance, both partially and simultaneously, with emotional intelligence emerging as the strongest predictor. The regression model explains 60.8% of the variance in employee performance (R² = 0.608; F = 79.49; p < 0.001), indicating that fairness, perceived support, innovative behavior, emotional capabilities, and organizational trust jointly form a critical socio‑psychological foundation for enhancing performance in a large manufacturing context. These findings provide theoretically grounded and context‑specific implications for the design of integrated human resource management strategies in emerging economy settings.
Career Preferences of Late Millennials and Z in Indonesia: Job Mobility, Aspirations, and Value Priorities Sulastri, Sulastri; Yona, Mira; Siregar, Hanafi; Rangga, Hary; Akram, Nuur Faris
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.433

Abstract

This study examines differences in career preferences between Generasi 90-an (late Millennials, 1990–1996) and Generation Z (1997–2005) in Indonesia, focusing on job mobility, aspirations, and value priorities. Drawing on national surveys, industry reports, and recent scholarly literature (2022–2026), the findings indicate that generational orientations are shaped by distinct socio-economic experiences. Generasi 90-an tend to prefer stable and linear career paths, prioritizing financial security, organizational commitment, and structured advancement within formal sectors such as corporations, civil service, and state-owned enterprises. In contrast, Generation Z exhibits higher job mobility, with average tenure of 1–2 years, alongside greater acceptance of hybrid work and gig-based arrangements. This cohort places stronger emphasis on work-life balance, personal development, and intrinsic motivation. Although both groups value competitive compensation, Generation Z integrates well-being and alignment of personal values more explicitly into career decisions. Evidence from Surakarta also suggests variations across regions and definitions. These findings underscore the importance of adaptive talent management strategies, including flexible career pathways, hybrid work systems, and cross-generational engagement to sustain workforce effectiveness.
Work-Life Balance Among Gen Z and Millennials: HR Strategies Involving Leave Policies, Flexible Working Hours, and Welfare Benefits Milawati, Milawati; Siregar, Hanafi; Yona, Mira; Nasution, Muhammad Farhan; Khairani, Siti
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.435

Abstract

Work-life balance has become a critical priority for young employees, particularly Millennials and Generation Z. This study presents a systematic literature review examining Human Resource (HR) strategies focused on leave policies, flexible working hours, and welfare benefits to support work-life balance among young workers. Following the PRISMA guidelines, the review synthesizes recent empirical and conceptual studies published between 2019 and 2025. The findings indicate that integrated implementation of flexible leave arrangements (including mental health days), hybrid and flextime schedules, and comprehensive wellness benefits significantly reduces burnout, enhances job satisfaction, improves retention, and increases productivity. However, the effectiveness of flexible working arrangements depends on complementary supports such as adequate allowances and clear boundary-setting mechanisms. The discussion further reveals that these three HR policies create synergistic effects when implemented holistically, while isolated or poorly supported practices may inadvertently heighten work-life conflict rather than alleviate it. Moreover, the review underscores important contextual nuances in emerging economies like Indonesia, where infrastructural limitations and organizational culture significantly influence policy outcomes. This review provides actionable insights for HR practitioners in Indonesia to design more adaptive and generation-sensitive policies that align with post-pandemic work realities and the evolving expectations of the younger workforce.
Co-Authors Adlin, Latip Ahmad Yasin, Ahmad Aini Nurul Akram, Nuur Faris ariyati, Yannik Arna Suryani, Arna Azis, Dhenny Asmarazisa Aziz, Nur Aznedra, Aznedra Azzahra, Fadhila Barus, Peromikha Dahrul Aman Harahap Danang Pujianto Destami, Gina Dery Diana, Marta Lova Edwin Agung Wibowo, Edwin Agung Ellysiana, Nur Fauzi Yarlis, Yola Firdaus Hamta, Firdaus Halim, Yulita Zulkarnaen Hanapi Hasan Harisah, Finka Nurul Hati, Ravika Permata Jayana Salesti, Jayana Khairani, Siti Maimuna Maimuna, Maimuna Milawati Milawati Mira Yona Muhammadon, Muhammad Fairullah Bin Munir, Musbakhul Nainggolan, Marisa Nasution, Habibuddin Nasution, Muhammad Farhan Pamungkas, Okvian Dwi Pangiarti, Nurmalia Tasya Pasribu, Rohana Marito Rahman Hasibuan, Rahman Ramli, Rimayang Ramon Zamora, Ramon Rangga, Hary Rasyid Ridho Harahap Ridianto, Rini Rizki Eka Putra, Rizki Eka Rizkiyanti, Meilany Salvira, Annisa Rara Sembiring, Michael Fernando Simanjuntak, Wilmar Sri Mulyati Sugiono, Dimas Suhermin, Suhermin Sulastri Sulastri Sumarno, Ahmad Agus Utami, Annisa Dwi Wusono, Medi Yolanda, Siti