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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Samudra Ekonomi dan Bisnis Jurnal Bina Bangsa Ekonomika Contemporary Journal on Business and Accounting Journal of Innovation in Management, Accounting and Business Innovative: Journal Of Social Science Research
AKOB, MUH.
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Akankah Sentimen Pasar Menghasilkan Keputusan Investasi yang Tepat? Wiyasa, I Wayan Aristiya; Akob, Muh.; Sumail, La Ode
Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 2 (2024): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v15i2.9039

Abstract

The aim of this research is to investigate the influence of market sentiment on investment decisions and the role of fundamentals and technicals as mediating variables. 259 respondents were selected using a purposive sampling technique, namely BRI Danareksa Sekuritas investors who had made transactions for at least the last 3 months. The results show that investors who have positive market sentiment can make the right investment decisions. Investors who have positive market sentiment and have the right technical analysis skills will also make the right investment decisions. However, even if you have good technical analysis but do not have complete information about the market, you will get weak or poor investment decisions. Furthermore, investors who have positive market sentiment will create the right fundamental analysis so that they will also make the right investment decisions.
Pengaruh Stres Kerja dan Kompensasi Terhadap Kinerja Karyawan dengan Lingkungan Kerja Sebagai Pemediasi Pada CV. Amanda Brownies Araf, Moh.; Akob, Muh.; Alam, Syamsul
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1030

Abstract

This study aims to determine the direct effect of work stress, compensation and work environment on employee performance. The direct effect of work stress and compensation on the work environment. The indirect effect of work stress and compensation variables on employee performance with the work environment as a mediator variable at CV. Amanda Brownies. Data collection using primary data obtained from questionnaires using saturated samples. The population in this study was 39 respondents. The results of the questionnaire have been tested for validity and reliability using the PLS model scheme and model evaluation, inner model evaluation with determinant coefficient tests, model goodness of fit tests and hypothesis tests both directly and indirectly. The results of this data processing use SmartPLS version 3. The results of the study directly show that the variables of work stress and compensation have a positive and significant effect on the work environment. The work environment and compensation have a positive and significant effect on employee performance, work stress does not affect employee performance. The results of the study indirectly show that work stress has a positive and significant effect on employee performance with the work environment as a mediator and compensation does not affect employee performance with the work environment as a mediator.
PENGARUH KOMPETENSI DAN SISTEM INFORMASI TERHADAP KINERJA PEGAWAI DIMEDIASI KOMITMEN ORGANISASIONAL M., Sumarlin; Akob, Muh.; Alam, Syamsul
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.740

Abstract

The use and utilisation of information systems in developing countries, such as Indonesia, has not been optimally utilised so that it has an impact on employee performance. This study aims to examine the effect of competence and information systems on employee performance mediated by organisational commitment. The originality of the research is indicated by the limited research that analyses organisational commitment and employee performance by including perceptions of employee competence and information systems. The research problem is the effect of competence and information systems on employee performance with organisational commitment as intervening. This research was conducted at KPPBC TMP B Makassar with a sample unit of 55 employees. The research data were obtained by distributing questionnaires which were then analysed using the SEM-PLS method. The results of data analysis provide evidence that employee competence, information systems, and organisational commitment have a meaningful effect on improving employee performance. It was found that employee competence and reliable information systems proved to increase employee organisational commitment. The role of organisational commitment as an intervening variable is proven in explaining the impact of competence on employee performance, but different results were found on the effect of information systems on employee performance
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI DENGAN LINGKUNGAN KERJA SEBAGAI MEDIASI Andriani, Ayu; Akob, Muh.; P, Mappamiring
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13512

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh langsung kompetensi sumber daya manusia, disiplin kerja dan lingkungan kerja terhadap kinerja pegawai. Pengaruh langsung kompetensi sumber daya manusia dan disiplin kerja terhadap lingkungan kerja. Pengaruh tidak langsung variabel kompetensi sumber daya manusia dan disiplin kerja terhadap kinerja pegawai dengan lingkungan kerja sebagai variabel mediasi pada Cabang Dinas Pendidikan Wilayah III Bone Provinsi Sulawesi Selatan. Pengumpulan data menggunakan data primer yang diperoleh dari kusioner dengan menggunakan sampel jenuh. Populasi dalam penelitian ini yaitu 36 responden. Hasil kusioner tersebut telah diuji validitas dan reliabilitasnya dengan menggunakan skema model PLS dan evaluasi model, evaluasi inner model dengan uji koefisien determinan, uji kebaikan model dan uji hipotesis baik secara langsung maupun tidak langsung. Hasil olah data ini menggunakan SmartPLS versi 3. Hasil penelitian secara langsung menunjukkan bahwa variabel kompetensi sumber daya manusia tidak berpengaruh terhadap kinerja pegawai dan lingkungan kerja. Disiplin kerja dan lingkungan kerja berpengaruh positif signifikan terhadap kinerja pegawai. Disiplin kerja berpengaruh positif signifikan terhadap lingkungan kerja Hasil penelitian secara tidak langsung menunjukkan bahwa kompetensi sumber daya manusia tidak berpengaruh terhadap kinerja pegawai dengan lingkungan kerja sebagai mediasi dan disiplin kerja berpengaruh positif dan signifikan terhadap kinerja pegawai dngan lingkungan kerja sebagai mediasi.
The Influence of Task Complexity, Audit Expertise, and Self-Efficacy on Audit Judgment Kamal, Muhammad Hardi Kasriadi; Akob, Muh.; Lalo, Annas
Contemporary Journal on Business and Accounting Vol 5 No 1 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i1.75

Abstract

Purpose – The purpose of this study was to examine and analyze the effect of task complexity, audit expertise, and self efficacy on audit judgment. Design/methodology/approach – The population in this study were auditors who worked at public accounting firms (KAP) in South Sulawesi, while the sample of this study was 63 auditors who worked at public accounting firms in Sulawesi. This research uses multiple regression analysis method. Findings – The results of this study indicate that the complexity of the task has a negative and significant influence on audit judgment. The auditor's expertise has a positive and significant influence on audit judgment. Then seen from self efficacy has a positive and significant influence on audit judgment. The implication of the theory in this study can show from the theory that has been done, namely the change in the perception of understanding of each individual after having experience and knowledge in him. Practical implications in this research are expected to be beneficial for the Public Accounting Firm, namely regarding the factors that affect audit judgment including: task complexity, audit expertise and self efficacy. Originality – This research investigates the effect of task complexity, audit expertise, and self efficacy on audit judgment. Keywords: Task Complexity, Audit Expertise, Self efficacy, and Audit judgment Paper Type Research Result
Quality of Work Life dan Budaya Organisasi Manakah Yang Terpenting Dalam Menciptakan Kepuasan Kerja Syarifuddin, Muh. Syarindra Permana; Sjahruddin, Herman; Akob, Muh.
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.10030

Abstract

Kepuasan kerja merupakan sikap positif yang mendorong tingginya harapan karyawan yang bersumber dari penilaian mereka atas kondisi pekerjaannya. Tinggi ataupun rendahnya kepuasan kerja yang dirasakan karyawan diakibatkan karena semakin tingginya kualitas kehidupan kerja dan semakin baiknya budaya yang dimiliki dan dijalankan organisasi. Penelitian ini bertujuan untuk menguji pengaruh quality of work life dan budaya organisasi terhadap kepuasan kerja karyawan pada PT. Honda Makassar Indah Kantor Cabang Utama Makassar. Populasi yang digunakan sebanyak 150 karyawan, namun terdapat 27 angket yang tidak diisi secara lengkap sehingga menyisakan 123 angket yang dianalisis dengan memanfaatkan Partial Least Square melalui SmartPLS-3. Hasil penelitian menunjukkan bahwa semakin tinggi kualitas kehidupan kerja yang dirasakan dan semakin baik penerapan budaya yang digunakan dalam organisasi, maka semakin tinggi kepuasan kerja yang dirasakan. Efek terbesar dalam pemodelan riset ini ditunjukkan melalui budaya organisasi.
Co-Authors Araf, Moh. Ayu Andriani, Ayu Kamal, Muhammad Hardi Kasriadi Lalo, Annas M., Sumarlin P, Mappamiring Sjahruddin, Herman Sumail, La Ode Syamsul Alam, Syamsul Syarifuddin, Muh. Syarindra Permana Wiyasa, I Wayan Aristiya