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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.