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All Journal Jurnal Pendidikan Akuntansi (JPAK) Jurnal Minds: Manajemen Ide dan Inspirasi JBTI : Jurnal Bisnis : Teori dan Implementasi Jurnal Manajemen Pelayanan Publik AKRUAL: Jurnal Akuntansi Jurnal Manajemen Indonesia Jurnal Ilmiah Universitas Batanghari Jambi IJBE (Integrated Journal of Business and Economics) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) Jurnal Investasi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Zona Manajemen: Program Studi Magister Sains Manajemen Universitas Batam Yumary: Jurnal Pengabdian kepada Masyarakat Bahtera Inovasi International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Akuntansi AKUNESA Journal of Governance and Accountability Studies Reviu Akuntansi, Manajemen, dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Jurnal Pengabdian Ibnu Sina Business and Investment Review Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Industrial Engineering, Technology & Operations Management Journal of Multidisciplinary Academic Business Studies
Satriawan, Bambang
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Pengaruh Pendidikan Dan Pelatihan, Kerjasama Tim Dan Komitmen Organisasi Terhadap Kinerja Pengurus Koperasi Primer Provinsi Kepulauan Riau Melalui Motivasi Sebagai Variabel Intervening Mukhry, Basrawi; Satriawan, Bambang; Sajiyo
Bahtera Inovasi Vol 9 No 2 (2025): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/bi.v9i2.7594

Abstract

The Riau Islands (Kepri) Provincial Government is actively developing cooperatives to improve the competitiveness and professionalism of cooperatives in the region. In fact, by 2024, with 176 cooperatives and 138 active cooperatives, only 26 had submitted their RATs. This study used a quantitative method with a descriptive quantitative approach. Based on the results of the data analysis, it can be concluded that education and training significantly influence performance by improving employee abilities, skills, and motivation. Teamwork also significantly influences performance, although it does not directly influence motivation. Organizational commitment has been shown to improve performance through employee responsibility and loyalty, as well as increasing work motivation. Motivation itself is an important factor driving better performance. Education and training play a role in increasing motivation, which then contributes to improved performance indirectly as a mediator. Conversely, teamwork has no significant effect on motivation or performance through motivation. Organizational commitment also has a positive impact on performance, both directly and indirectly through      
Analysis of Factors Influencing Corporate Social Responsibility Disclosure moderated by Profitability in Energy Companies Zega, Euriver; Satriawan, Bambang; Robin
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

This research was conducted to assess the contribution of company size, Good Corporate Governance, and leverage to Corporate Social Responsibility practices, as well as evaluate the role of profitability as a moderator. A total of 11 energy sector companies were used as observation units in this study that have gone public and registered on the IDX from 2019 to 2023, with a total of 55 observations. The analysis was carried out through the application of panel data regression analysis and moderation interaction tests. Data analysis in this study shows that the size of the company, the portion of shares owned by the institution and management, and the role of the audit committee do not contribute significantly to CSR disclosure. On the contrary, the board of commissioners and leverage have proven to have a significant positive effect. Profitability acts as a moderator that weakens the influence of business scale aspects, managerial shareholding, and board of commissioners' authority, but strengthens the impact of the existence of an audit committee on corporate social responsibility disclosure. No moderation effect was found on the relationship between institutional ownership and leverage and CSR. The findings of this study indicate that the role of profitability moderation is selective, depending on the aspects of corporate governance and financial structure.
Analysis of Fundamental Factors and Systematic Risk on Stock Prices through Company Value in Mining Sector Companies on The Indonesia Stock Exchange Simanjuntak, Luciana Kartini; Wibisono, Chablullah; Satriawan, Bambang
Jurnal Akuntansi Vol 14 No 01 (2025): AKUNESA (September 2025).
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n01.p171-187

Abstract

This study aims to analyze the analysis of fundamental factors and systematic risk on stock prices through company value as an intervening variable in mining sector companies on the Indonesia Stock Exchange in this connection research on mining sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. The research method used is a quantitative approach with multiple linear regression analysis techniques and moderated regression processed using stata software. The results of the study indicate that ROA and PER have a positive and significant effect oni stocki prices, while DER and systematic risk do not have a significant effect. Simultaneously the four variables contribute significantly to stock price variations with an adjusted R² valuei of 15.3%. When the company value is entered as an intervening variable the adjusted R² value increases to 33.8%. The conclusion of this study confirms that fundamental factors and systematic risk are the main determinants in  creating stock prices, and their effectiveness depends on the company's ability to deal with systematic risks.
Analysis of factors affecting the quality of Bintan District government financial reports Alamsyah, Muhammad Isa; Wibisono, Chablullah; Satriawan, Bambang
Journal of Governance and Accountability Studies Vol. 3 No. 1 (2023): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v3i1.1754

Abstract

Purpose: This study aims to analyze and provide empirical evidence regarding the influence of Fixed Asset Administration, Human Resource Competency, and Regional Government Accounting Systems on the Quality of Government Financial Reports with the Government's internal control system as a moderator. Research methodology: This study used primary data using a quantitative approach. The primary data collection method was a questionnaire that was measured using a Likert scale. Results: The test results show that Fixed Asset Administration has a significant effect on the Quality of Regional Government Financial Reports with a P-Value of 0.000 < 0.05. Limitations: This study analyzes the limitations of the format used by the Bintan District Government for financial reports and how it impacts their quality. Contributions: This study investigates the factors affecting the quality of financial reports produced by the Bintan district government. By analyzing these factors, this study aims to provide valuable insights that can guide efforts to improve the quality of financial reporting in the district. Practical Implications: The findings of this study can be used by policymakers and practitioners to develop strategies to enhance financial reporting quality in Bintan District. This study can also serve as a guide for other local governments seeking to improve their financial reporting practices and standards. Novelty: This study is unique in its focus on the Bintan district government and its efforts to identify factors that influence financial reporting quality.
The Influence of Competency, Commitment Escalation, Individual Behavior on Personnel Performance Through Personnel Performance Motivation Kenedy, Fazrial; Indriyani, Indriyani; Satriawan, Bambang
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Introduction/Main Objectives: This research aims to determine the effect of competence on work motivation, the effect of escalation of commitment on work motivation, the effect of individual behavior on work motivation, the effect of competence on performance with work motivation as an intervening variable, the effect of escalation of commitment on performance with work motivation as an intervening variable, the effect of behavior individual performance with work motivation as an intervening variable. Research Background: The traffic directorate of the Riau Islands Regional Police has a vision of the Traffic Police being able to be protectors, guardians of public servants who are always close and together with the community as well as professional and proportional law enforcement officers who always uphold the supremacy of law and human rights, maintain security and orderliness and smoothness of traffic in the Riau Islands Province region Methods: Quantitative research methods are numerical and financial ratios. Results: The results of this research show that competence has a positive influence on performance, the influence of escalation of commitment on work motivation has a positive influence, the influence of individual behavior on work motivation has a positive influence, the influence of competence on performance with work motivation as an intervening variable has a positive influence, the influence of escalation of commitment on performance with motivation work as an intervening variable has a positive effect, and the influence of individual behavior on performance with work motivation as an intervening variable has a positive effect. Conclusion: The competency variable on personnel performance has a positive but not significant effect. The competency variable on work motivation has a positive but not significant effect. The competency variable on personnel performance through work motivation as an intervening variable has a positive but not significant effect.
Examining the impact of vitality, digital literacy, and transformational leadership on millennial job performance: the mediating role of employee agility in indonesia’s digital sector Satriawan, Bambang; Hizam, Nurul; Elkarima, Naseha; Pawar, Avinash
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol. 16 No. 3 (2025): December 2025
Publisher : Universitas Muhammadiyah Yogyakarta

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Abstract

The rapid digital transformation in Indonesia has created pressing challenges for organizations, especially in sustaining consistent employee job performance in highly competitive and constantly changing environments. Many companies struggle to align employee vitality, digital competence, and leadership practices with the agility needed to meet dynamic performance demands, particularly among millennials who dominate the digital workforce. This study investigates the influence of employee vitality, digital literacy, and transformational leadership on job performance, with employee agility as a mediating variable, among millennial employees in Indonesia’s digital industry. A quantitative approach was employed using survey data from 157 millennial employees working in Internet Service Provider (ISP) companies in Batam City. Structural Equation Modeling with SmartPLS 4 was used to test the proposed hypotheses. The findings reveal that employee vitality, digital literacy, and transformational leadership significantly affect job performance. In addition, employee agility mediates these relationships and directly contributes to performance, emphasizing its strategic role in enabling employees to thrive in dynamic digital environments
The influence of competence, motivation, and work culture on employee performance through self-efficacy as an intervening variable for medical support employees Regional General Hospital Tanjungpinang City Muliyanto, Muliyanto; Indrayani, Indrayani; Satriawan, Bambang; Ngaliman, Ngaliman; Catrayasa, I Wayan
Journal of Multidisciplinary Academic Business Studies Vol. 1 No. 1 (2023): November
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v1i1.1777

Abstract

Purpose: This study investigates the impact of competence, motivation, and work culture on employee performance, with self-efficacy as the mediating variable. It hypothesizes that competence, motivation, and work culture influence self-efficacy, which in turn affects performance. Research Methodology: The sample in this study included all Medical Support employees at the Tanjungpinang City Regional General Hospital. The number of samples used was 105. The data obtained were analyzed using data analysis techniques with AMOS 24.0 software. Results: The findings revealed the significance of these relationships: competence positively affected self-efficacy, as indicated by the CR Value (5.045) and probability (0.000 < 0.05). Similarly, motivation (CR Value 2.802, P-Value 0.002 < 0.05) and work culture (CR Value 4.267, P-Value 0.001 < 0.05) positively impacted self-efficacy. Competence (CR = 3.066, p = 0.002 < 0.05) and work culture (CR = 2.075, p = 0.039 < 0.05) significantly influenced performance through self-efficacy. However, motivation does not have a direct significant effect on performance (CR Value = 1.157, probability = 0.248 > 0.05). Conclusions: Competence and work culture enhance performance through self-efficacy, while motivation indirectly supports it by strengthening self-efficacy. Limitations: This research focuses on 105 Medical Support employees at the Tanjungpinang City Regional General Hospital, employing AMOS 24.0 for data analysis. Contribution: This study underscores the importance of competence, motivation, and work culture in enhancing employee performance through the mediating role of self-efficacy.
The influence of product quality, prices, and promotions on buyer decisions in the small and medium industry handicrafts of Tanjungpinang City Zairina, Syarifah; Wibisono, Cablullah; Ngaliman, Ngaliman; Indrayani, Indrayani; Satriawan, Bambang
Journal of Multidisciplinary Academic Business Studies Vol. 1 No. 1 (2023): November
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v1i1.1778

Abstract

Purpose: This study aims to analyze the impact of promotions, pricing, and product quality on consumer choices in Tanjungpinang City's small and medium-sized handicraft industry. It seeks to understand how these factors influence consumer decision-making and subsequent purchases. Research Methodology: The research employed a quantitative approach with a census sampling technique, involving 145 respondents of Tanjungpinang City’s handicraft consumers. Data were collected using questionnaires and analyzed with Structural Equation Modeling (SEM) using SmartPLS version 4, focusing on product, price, promotion, service quality, and purchase decisions. Results: The findings revealed the significance of these relationships: competence Findings reveal that product quality significantly and positively influences purchase decisions, while price shows a very significant positive effect. Conversely, promotion has no significant effect on consumer decision-making. Service quality also acts as a mediator, strengthening the relationship between product and price with purchasing decisions. Conclusions: Price and product quality are key determinants of consumer purchasing behavior in Tanjungpinang’s handicraft sector, whereas promotions play a marginal role. Service quality emerges as a crucial mediating factor that enhances the influence of product and price on consumer decisions. Limitations: udy is limited by the use of a single industry and location, relatively small samples, and reliance on survey data without qualitative triangulation, which may restrict the generalizability of findings. Contribution: The research contributes to understanding consumer behavior in the handicraft SME sector by highlighting the mediating role of service quality. It provides practical insights for entrepreneurs to prioritize product quality and pricing strategies, while using promotions more effectively to strengthen market competitiveness.
The influence of leadership, discipline, and workload on employee performance through job satisfaction as an intervening variable in Regional Revenue Agency Riau Islands Province Firaldi, Yukiko; Wibisono, Cablullah; Ngaliman, Ngaliman; Indrayani, Indrayani; Satriawan, Bambang
Journal of Multidisciplinary Academic Business Studies Vol. 1 No. 1 (2023): November
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v1i1.1779

Abstract

Purpose: This research aimed to investigate the influence of leadership, discipline, and workload on employee performance through job satisfaction in the Regional Revenue Agency of Riau Islands Province. Research Methodology: This study used a quantitative research approach, with a sample size of 128 employees selected using probability sampling with simple random technique. The data obtained were analyzed using Partial Least Square (PLS) with two evaluation stages, namely the measurement model and the structural model. Results: The results indicate that workload had no significant direct influence on job satisfaction, but had a positive and significant relationship with employee performance. On the other hand, discipline had a significant direct influence on job satisfaction, but no significant direct influence on employee performance. Leadership had a significant direct influence on both job satisfaction and employee performance. Job satisfaction did not have a significant direct influence on employee performance. Conclusions: Leadership is the key factor enhancing both job satisfaction and employee performance, while discipline affects satisfaction and workload directly influences performance. Limitations: Overall, the study findings highlight the importance of leadership in fostering job satisfaction and employee performance in the Regional Revenue Agency of Riau Islands Province. Contribution: These insights can provide valuable guidance for organizational managers to optimize the work environment and promote employee engagement and productivity.
The effect of competency, education and training, workload on functional employee performance with work motivation as a variable intervening at regional government secretariat of the Riau Island Province Tabrani, Muhammad; Satriawan, Bambang; Indrawan, Mohammad Gita
Journal of Multidisciplinary Academic Business Studies Vol. 1 No. 3 (2024): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v1i3.2398

Abstract

Purpose: This study aimed to examine the influence of competence, education and training, and workload on functional employee performance, with work motivation as an intervening variable, at the Regional Secretariat of the Riau Islands Provincial Government. Research Methodology: A quantitative approach was applied using census sampling of all 106 employees. Data were collected through questionnaires and analyzed using Partial Least Square (PLS) with SmartPLS 4.0 to evaluate the measurement and structural models. Results: The findings revealed that competence, education and training, workload, and work motivation each had positive and significant effects on employee performance. Competence, education, and training did not significantly influence work motivation, whereas workload showed a positive and significant impact. Work motivation successfully mediated the effects of competence, education and training, and workload on employee performance. The model explained 59.6% of the performance variance and 49.2% of the motivation variance. Conclusions: Functional employee performance is shaped not only by technical competence and training but also by workload management and motivation. Work motivation plays a crucial mediating role in linking employee attributes and organizational outcomes. Limitations: The study is limited to one regional government office; therefore, the results may not fully represent other public sector institutions or different organizational settings. Contribution: This study highlights the mediating role of motivation in public sector employee performance and offers practical guidance for improving training, workload distribution and motivational strategies.
Co-Authors - Afrizal Adha Putra, Rizki Adi Saputra Afdal Afdal, Afdal Afdalisma, Afdalisma Afriza, Sari Alamsyah, Muhammad Isa Amir, Jihan Ananda, Defi Andhi Kusuma Andre Resta Andykhatria, Andykhatria Aribowo, Kuncoro Astriana, Dona Astuti, Sumi Atik, Atik Azizul Kholis, Azizul Azwandi Azwandi Balqis Balqis Benni Sumarman Bernath Pardede, Rio Catrayasa, I Wayan Chablullah Wibisono Chablullahwibisono, Chablullahwibisono Daniel , Daniel Dewi, Nolla Puspita Dianalfianti, Zurfiera Elkarima, Naseha Erisusanto, Roy Etty Sri Wahyuni Fachrudin Fachrudin Fatahurrazak Firaldi, Yukiko Firmansyah, Donny Friadi, John Friska Sihombing, Elisabet Gita Indrawan, M. Gunawan, Dahlan Habibie, Mohammad Arief El Handoko Gotama, William Harahap, Morina Hariansyah, Herry Harifda Hassanudin, Abdul Fatah Herlambang, Guntur Hidayati Eka Putri, Fanny Hizam, Nurul Hutasoit, Ardi Wiranata Indrawan, M. Gita Indrawan, M.Gita Indrawan, Mohamad Gita Indrawan, Mohammad Gita Indrawan, Muhamad Gita INDRAYANI INDRAYANI Indriyani Indriyani Isramilda, Isramilda Jemmy Rumengan Jerry Setiawan, Ikram Julianti, Merline Kenedi, Jon Kenedy, Fazrial Khaddafi, Muamar Khamisya Akmad, Naena Lebrata, Lebrata Lubis , Erni Lubis, Hedjri Samuel Putra Lumanto, Lumanto M Rajagukguk, Juanroy MARDIANTO, Asnan Maulana, Ervindo Mawarni Mawarni MMSI Irfan ,S. Kom Muamar Khadafi, Muamar Muammar Khaddafi Muhammad Tabrani, Muhammad Mukhry, Basrawi Muliyanto, Muliyanto Ngaliman, Ngaliman Nurhatisyah Nurhatisyah Nurjaman Octavia, Resti Oktana, Enda Pakpahan, Putri Elisabeth Paradila Putri, Inggerit Pawar, Avinash PUJI LESTARI R.A. Widyanti Diah Lestari Rangkuti, M. Faizal Raymond Raymond Respationo, Soerya Rieke Resty Afriany, Raden Rinah, Rinah Risa, Fitria Robin Robin Robin, Robin Rohmat, Abdurr Rucyana Rudi Rudi Rumapea, Anggi Rumengan, Angelina Eleonora Sajiyo Sanuri, Ranti Sari, Dwi Kartika Sarmini Sarmini Sarmini Setiawan, Imam Sianturi, Sahat Parlindungan Silaban, Amon Simanjuntak, Luciana Kartini Siregar, Haposan Soepriono, Bambang Sri Wahyuni Sri Yanti Sukardi , Sukardi Sumantri Sumantri SUMIYATI SUMIYATI Suyanto, Elvira Syukur, Ihram Bani Uli Bastanta S, Citra Wahyu, Purnomo Waruwu, Merniwati Wibisono, Cablullah Wibisono, Chabullah Windayati, Diana Titik Wisbisono, Chablullah Yantri, One Yasa, I Wayan Catra Yuliansyah Yuliansyah Yulizartika, Yulizartika Yuslinda, Yuslinda Zairina, Syarifah Zega, Euriver