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EFFECTIVENESS OF BASIC TRAINING FOR CIVIL SERVANT CANDIDATES (CPNS) USING THE KIRPETRICK LEVEL 3 MODEL (ATTITUDE AND BEHAVIOR) AND THE CONTINUATION OF PARTICIPANTS' ACTUALIZATION AFTER PARTICIPATING IN THE TRAINING IN THE WORK AREA OF THE RIAU ISLANDS L Isdawati; Bambang Satriawan; Sri Yanti
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1942

Abstract

This study aims to determine the effectiveness of the Kirpatrick Model Level 3 Civil Servant Candidate Training (behavioral attitudes) after Alumni complete the Training, supporting and inhibiting factors on the impact of training after Alumni complete the Training and to determine the sustainability of actualization after alumni complete the training. The research method used is quantitative descriptive. The instrument used as a data collection tool is in the form of in-depth interviews with 4 direct superiors, 8 co-workers and 8 training alumni. The results of this study indicate that the effectiveness of the training can be measured successfully through changes in attitudes, knowledge, and skills of participants as seen from their behavior in the workplace, this is reinforced by the results of interviews with direct superiors. The effectiveness of the Kirpatrick Model Level 3 Civil Servant Candidate Training (behavioral attitudes) after Alumni complete the Training, from the results of interviews with direct superiors of training participants who stated that CPNS Latsar participants were able to innovate in increasing work productivity, doing work according to work standards and being responsible. Related to understanding the supporting and inhibiting factors that influence the impact of training after alumni complete the training program, from the results of interviews with direct superiors of training participants who stated that support from direct superiors, co-workers, and the work environment played a very significant role in helping alumni of basic CPNS training implement training objectives, Basic PNS values, and develop technical skills according to their formation and position. Related to the sustainability of the actualization process of Prospective Civil Servants after alumni complete the training, the sustainability of the actualization program prepared by alumni of the Training varies, depending on the relevance of the program to the main tasks and functions of alumni in their new positions, as well as the support received from superiors and co-workers.
THE EFFECT OF WORK PLACEMENT, WORK ENVIRONMENT, WORK COMMITMENT ON IMPROVING EMPLOYEE PERFORMANCE WITH FACILITIES AN INFRASTRUCTURE AS INTERVENING VARIABLES AT THE OFFICE OF THE PORT MASTER AND CLASS I PORT AUTHORITY OF TANJUNG BALAI KARIMUN Armen; Bambang Satriawan; Muammar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1950

Abstract

This study examines the Influence of Job Placement, Work Environment, Work Commitment on Improving Employee Performance with Facilities and Infrastructure as Intervening Variables at the Harbormaster and Port Authority Office Class I Tanjung Balai Karimun. This study uses a quantitative approach based on statistical information. Data collection techniques use variable measurement using questionnaire instruments. Data analysis techniques in this study use Partial Least Square (PLS). The results of the study Job Placement has a positive but insignificant effect on the Facilities and Infrastructure variable. Work Environment has a positive but significant effect on the Facilities and Infrastructure variable. Work Commitment has a positive but significant effect on the Facilities and Infrastructure variable. Facilities and Infrastructure have a positive but significant effect on the Employee Performance variable. Job Placement has a positive but significant effect on the Employee Performance variable. Work Environment has a positive but significant effect on the Employee Performance variable. Work Commitment has a positive but significant effect on the Employee Performance variable. Facilities and Infrastructure have a positive but insignificant effect in mediating Job Placement on Employee Performance. Facilities and Infrastructure have a positive and significant effect in mediating the Work Environment on Employee Performance. Facilities and Infrastructure have a positive and significant effect in mediating Work Commitment on Employee Performance
THE INFLUENCE OF WORK EXPERIENCE, COMPETENCE, WORK ENVIRONMENT ON WORK EFFECTIVENESS WITH WORK MOTIVATION AS A VARIABLE INTERVENING AT THE OFFICE OF THE PORT MASTER AND CLASS II PORT Deddy Surachmad; Bambang Satriawan; Muammar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1953

Abstract

This study examines the Influence of Work Experience, Competence, Work Environment on Work Effectiveness with Work Motivation as an Intervening Variable at the Harbormaster and Port Authority Office of Class II Teluk Bayur. This study uses quantitative research. The data analysis technique in this study uses Partial Least Square (PLS) which is a Multivariate Analysis in the second generation using structural equation modeling (Structural Equation Model/SEM). Work Experience has a significant influence on the Work Motivation variable. Competence has a significant influence on the Work Motivation variable. Work Environment has a significant influence on the Work Motivation variable. Work Motivation does not have a significant influence on the Work Effectiveness variable. Work Experience has a significant influence on the Work Effectiveness variable. Competence has a significant influence on the Work Effectiveness variable. Work Environment has a significant influence on the Work Effectiveness variable. Work Motivation has a positive and significant influence in mediating Work Experience on Work Effectiveness. Work Motivation has a positive and significant influence in mediating Competence on Work Effectiveness. Work Motivation has a positive and significant influence in mediating Work Environment on Work Effectiveness.
THE EFFECT OF MODERNIZATION OF TAX ADMINISTRATION SYSTEM, TAX SANCTIONS AND QUALITY OF TAX SERVICES ON INDIVIDUAL TAXPAYER COMPLIANCE WITH TAX KNOWLEDGE AS A MODERATING VARIABLENORTH BATAM PRIMARY Muhammad Fajar Erdiawan; Bambang Satriawan; Muammar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1954

Abstract

This study examines the Effect of Modernization of Tax Administration System, Tax Sanctions and Service Quality on Individual Taxpayer Compliance with Tax Knowledge as a Moderating Variable of North Batam Pratama Tax Service Office. Quantitative research is a process of finding knowledge that uses data in the form of numbers as a tool to find information about what we want to know. The data analysis technique in this study uses Partial Least Square (PLS) which is a Multivariate Analysis in the second generation using structural equation modeling (Structural Equation Model/SEM). The results of the study Modernization of Tax Administration System has a significant effect on Individual Taxpayer Compliance. Tax Sanctions have a significant effect on Individual Taxpayer Compliance. Tax Service Quality has a significant effect on Individual Taxpayer Compliance. Tax Knowledge has a positive and significant effect in moderating the effect of Modernization of Tax Administration System on Individual Taxpayer Compliance. Tax Knowledge does not have a positive and significant effect in moderating the effect of Tax Sanctions on Individual Taxpayer Compliance. Taxation Knowledge has a positive and significant effect in moderating the influence of Tax Service Quality on Individual Taxpayer Compliance. The magnitude of the influence of the contribution of the Tax Administration System Modernization variable, the Tax Sanction variable and the Tax Service Quality variable on the Individual Taxpayer Compliance variable is 108.8%.
THE EFFECT OF WORK MOTIVATION, WORK COMPETENCE AND WORK LOAD ON INCREASING EMPLOYEE PRODUCTIVITY WITH INCENTIVES AS AN INTERVENING VARIABLE AT PT WULING MAJU MOTOR Adinda Purnama Sari; Bambang Satriawan; Muammar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.2055

Abstract

This study examines the Influence of Work Motivation, Work Competence and Workload on Increasing Employee Productivity with Incentives as Intervening Variables at PT Wuling Maju Motor. This research approach is quantitative research. The data analysis technique in this study uses Partial Least Square (PLS) which is a Multivariate Analysis in the second generation using structural equation modeling (Structural Equation Model/SEM). The results of the study Work Motivation has a significant influence on the Incentive Provision variable. Work Competence has a significant influence on the Incentive Provision variable. Workload has a significant influence on the Incentive Provision variable. Incentive Provision has a significant influence on the Employee Productivity variable. Work Motivation has a significant influence on the Employee Productivity variable. Work Competence has a significant influence on the Employee Productivity variable. Workload has a significant influence on the Employee Productivity variable. Incentive Provision has a positive and significant influence in mediating Work Motivation on Employee Productivity. Incentive Provision has a positive and significant influence in mediating Work Competence on Employee Productivity. The provision of incentives has a positive and significant effect in mediating workload on employee productivity.
THE EFFECT OF LEADERSHIP, TEAMWORK AND COMMUNICATION ON EMPLOYEE PERFORMANCE WITH INDIVIDUAL ABILITIES AS INTERVENING VARIABLES AT THE OFFICE OF PORT MASTER AND BATAM SPECIAL PORT AUTHORITY Erik Mario Sihotang; Bambang Satriawan; Muammar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.2056

Abstract

This study examines the Influence of Leadership, Teamwork and Communication on Employee Cooperation with Individual Ability as an Intervening Variable at the Harbormaster's Office and Special Port Authority of Batam. Quantitative research is a research method that is carried out on research data in the form of numbers and analysis using statistics. The data analysis technique in this study uses Partial Least Square (PLS). The results of the study Leadership has a significant influence on the Individual Ability variable. Teamwork has a significant influence on the Individual Ability variable. Communication has a significant influence on the Individual Ability variable. Individual Ability does not have a significant influence on the Employee Performance variable. Leadership has a significant influence on the Employee Performance variable. Teamwork has a significant influence on the Employee Performance variable. Communication does not have a significant influence on the Employee Performance variable. Individual Ability has a positive and significant influence in mediating Leadership on Employee Performance. Individual Ability does not have a positive and significant influence in mediating Teamwork on Employee Performance. Individual Ability has a positive and significant influence in mediating Communication on Employee Performance.
THE EFFECT OF ACCOUNTABILITY, TRANSPARENCY OF FINANCIAL REPORTING AND QUALITY OF ACCOUNTING INFORMATION ON THE LEVEL OF RECEIVING ZAKAT FUNDS WITH ACCESTABILITY AS A MODERATION VARIABLE AT BAZNAS IN BATAM CITY Afrinanda; Chabullah Wibisono; Robin; Bambang Satriawan; Muammar Khaddafi
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 1 (2023): January
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i1.598

Abstract

This study aims to analyze and provide empirical evidence about the effect of accountability, transparency of financial reporting and quality of accounting information on the level of acceptance of zakat funds with accessibility as a moderating variable. The population of this research is the muzakki who pay their zakat directly to BAZNAS Batam City. The sampling technique in this study used random sampling. This study used the slovin formula with an error rate of 1% so that a total of 96 samples were obtained. This study uses primary data with a quantitative approach. The primary data collection method is through a questionnaire which is measured using a Likert scale. The data analysis method uses Partial Least Square (PLS) with the SmartPLS application. The test results show that accountability has a significant effect on the level of acceptance of zakat with a P-Value of 0.000 <0.05, transparency has an insignificant positive effect on the level of acceptance of zakat with a P-Value of 0.172 <0.05, and the quality of accounting information has a significant effect on financial supervision with a P-Value of 0.000 <0.05 but accessibility has no significant negative effect on the level of zakat acceptance. Meanwhile, accessibility does not moderate the relationship between accountability, transparency and quality of accounting information on the level of zakat acceptance. This moderating effect is called predictor moderation. Transparency has a not significant positive effect on the level of zakat acceptance with a P-Value of 0.172 <0.05, and the quality of accounting information has a significant effect on financial supervision with a P-Value of 0.000 <0.05 however accessibility has an insignificant negative effect on the level of zakat acceptance . Meanwhile, accessibility does not moderate the relationship between accountability, transparency and quality of accounting information on the level of zakat acceptance. This moderating effect is called predictor moderation. Transparency has a not significant positive effect on the level of zakat acceptance with a P-Value of 0.172 <0.05, and the quality of accounting information has a significant effect on financial supervision with a P-Value of 0.000 <0.05 however accessibility has an insignificant negative effect on the level of zakat acceptance . Meanwhile, accessibility does not moderate the relationship between accountability, transparency and quality of accounting information on the level of zakat acceptance. This moderating effect is called predictor moderation. accessibility does not moderate the relationship between accountability, transparency and quality of accounting information on the level of zakat acceptance. This moderating effect is called predictor moderation. accessibility does not moderate the relationship between accountability, transparency and quality of accounting information on the level of zakat acceptance. This moderating effect is called predictor moderation.
The Influence Of The Quality Of Fiskus Services, Tax Sanctions, And The Taxpayer's Environment On Individual Taxpayer Compliance With Account Representative Professionalism As A Moderating Variable In The Pratama Batam North Tax Services Office Basri Basri; Yuliansyah Yuliansyah; Bambang Satriawan
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.127

Abstract

Individual taxpayers who carry out their obligations experience fluctuations from year to year, but there are several years that actually experience a significant decline. The level of taxpayer compliance continues to experience waves of ups and downs, so it can be said that there is instability in taxpayer compliance which shows a less good trend. The percentage shown is quite high, but actually still has not reached the maximum target. The purpose of this study was to determine and analyze the effect of service quality, tax sanctions, and taxpayer environment on taxpayer compliance directly or moderated by Account Representative Professionalism the nature of testing the relationship between variables. The research population was 67,957 individual taxpayers registered at KPP Pratama Batam Utara with sampling techniques using the Slovin formula with a leeway of 100%, a sample of 100 people was obtained. The data analysis technique uses path analysis techniques with the help of PLS Ver statistical tools 3. The results of data analysis were obtained. The quality of Fiskus services has a positive and insignificant effect on individual taxpayer compliance at KPP Pratama Batam Utara. Tax sanctions have a positive and significant effect on individual taxpayer compliance at KPP Pratama Batam Utara. The taxpayer environment has a positive and significant effect on individual taxpayer compliance at KPP Pratama Batam Utara. Professional account representatives moderate the effect of the quality of tax authorities' services positively and insignificantly on individual taxpayer compliance at KPP Pratama Batam Utara with moderation qualification is Homologizer moderator. Professional account representatives moderate the effect of tax sanctions negatively and significantly on individual taxpayer compliance at KPP Pratama Batam Utara with moderation qualification is Quasi moderator. Professional account representative moderates the influence of taxpayer environment negatively and significantly on individual taxpayer compliance at KPP Pratama Batam Utara with moderation qualification as Quasi moderator.
Effect of Competence-Based Human Resource Management on The Performance of Millennial Employees in The ISP Batam Indonesia and Personal Value as Intervening Variable Nolla Puspita Dewi; Bambang Satriawan; Nurhatisyah Nurhatisyah
Management Dynamics: International Journal of Management and Digital Sciences Vol. 2 No. 2 (2025): International Journal of Management and Digital Sciences
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/managementdynamics.v2i2.191

Abstract

Research aims: This study aims to examine the impact of Competency-Based Human Resource Management (CBHRM) on the performance of millennial employees in the Internet Service Provider (ISP) sector in Batam, Indonesia. Additionally, the research investigates the role of personal values as a moderating variable in the relationship between CBHRM and employee performance. Design/Methodology/Approach: A quantitative research method was used, collecting data from 86 millennial employees through structured questionnaires. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). Research findings: CBHRM significantly improves millennial employee performance and influences personal values. However, personal values do not directly affect performance but strengthen the impact of CBHRM. This highlights the importance of integrating CBHRM with value-based HR policies to optimize workforce productivity. Theoretical Contribution/Originality: This study provides empirical evidence of CBHRM’s effectiveness and expands knowledge on how personal values interact with HRM practices to enhance employee performance. Practitioners/Policy Implications: Organizations should integrate CBHRM with value-driven leadership and training programs to maximize employee engagement. Policymakers should promote CBHRM adoption to address workforce skill gaps in technology-driven industries. Research Limitations/Implications: This study is limited to a single ISP company in Indonesia, which may restrict the generalizability of the findings. Future research should expand the sample size and explore other industries to validate the results. Additionally, further studies should investigate the influence of other moderating variables such as leadership style and organizational culture on the CBHRM-performance relationship
Quality Drivers of Local Government Financial Reports: Examamining the Moderating Role of Information Technology in Bintan Regency Giantoro Rudiman; Chablullah Wibisono; Bambang Satriawan; R.A Widyanti Diah Lestari; Adi Budiarso
Jurnal Akuntansi Vol 14 No 1 (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

Abstract

The assessment results of government financial statements in Indonesia remain a concern for academics, practitioners, and researchers. Although the WTP opinion is the highest rating from the Indonesian Audit Board on Local Government Financial Statements, problems persist, such as errors in presentation that do not comply with SAP, weak internal control systems (SPI), and recurring findings despite follow-up actions outlined in the TLRHP report. The achievement of WTP reflects the quality of financial reports prepared by central and regional governments, yet challenges remain in ensuring consistency and compliance. This study aims to examine the influence of SAP implementation, human resource quality, and SPIP on the quality of local government financial reports, with information technology as a moderating variable, focusing on Bintan Regency. Using a quantitative method supported by descriptive analysis and data triangulation, data were obtained through questionnaires and interviews with 140 respondents from 39 regional agencies. Smart PLS Version 4.0 software was applied for analysis. The results show that SAP, SPIP, and information technology positively and significantly affect the quality of LKPD in Bintan Regency. In contrast, human resource quality has a negative and insignificant effect. Moreover, information technology moderates the effect of SAP on LKPD quality but does not moderate the influence of human resource quality and SPIP.