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All Journal Loquen: English Studies Journal Shirkah: Journal of Economics and Business Aptisi Transactions on Management Ilomata International Journal of Tax and Accounting International Journal of Economics, Management, Business, and Social Science International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Borobudur Educational Review Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Riwayat: Educational Journal of History and Humanities Jurnal Ar Ro'is Mandalika (Armada) JER Atestasi : Jurnal Ilmiah Akuntansi
Sari, Gema Ika
Universitas Bina Bangsa
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Peran kepemimpinan transformasional dan penerapan disiplin terhadap kinerja guru melalui kepuasan kerja sebagai variabel intervening pada sekolah dasar kecamatan Jombang kota Cilegon Prasetyo, Eko; Yusuf, Furtasan Ali; Jayadi, B. Herawan; Suparmoko, Muhamad; Sari, Gema Ika
Borobudur Educational Review Vol 5 No 1 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bedr.12258

Abstract

In the educational environment, schools have a critical role in determining the quality and effectiveness of the teaching and learning process. Transformational leadership that focuses on motivation and innovation is considered capable of responding more effectively to the challenges of modern education. In Cilegon City, there is an observation that performance has a direct impact on teacher discipline and mentality, which in turn affects the quality of teaching by teachers. Several factors that can improve performance are transformational leadership and work discipline. This research aims to analyze the influence of transformational leadership and the application of discipline on teacher performance with job satisfaction as an intervening variable in elementary schools in Jombang District, Cilegon City. In an era of increasingly complex education, the role of transformational leadership is crucial in building a work culture that is inspiring and oriented towards improving the quality of teaching. The application of discipline is also considered an important factor in shaping teacher behavior and work ethic. This research uses a quantitative approach with a survey method, involving a number of teachers as respondents. Data were analyzed using Structural Equation Modeling (SEM) techniques to test the relationship between variables. The research results show that transformational leadership and the application of discipline have a positive and significant influence on teacher performance. In addition, job satisfaction is proven to be an intervening variable that strengthens the influence of transformational and disciplinary leadership on teacher performance. These findings indicate that efforts to improve teacher performance do not only depend on aspects of leadership and discipline, but must also consider the level of job satisfaction felt by teachers. The practical implication of this research is the importance of school principals adopting a transformational leadership style and strengthening the application of discipline in order to increase job satisfaction and overall teacher performance
ANALYSIS OF EXPENDITURE PERFORMANCE IN THE BUDGET REALIZATION REPORT IN BATUKUDA VILLAGE, MANCAK DISTRICT, SERANG REGENCY Sari, Gema Ika; Hidayatullah, Hidayatullah; Elly K.N, Nabila
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 5 No. 1 (2025): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v5i1.368

Abstract

This study aims to determine the expenditure performance in the budget realization report in Batukuda Village, Mancak District, Serang Regency, for the 2017-2020 fiscal year using an analysis of spending variance, spending growth, shopping compatibility analysis, and spending efficiency analysis. The analytical method used in this research is descriptive quantitative. Based on what has been done, a) Expenditure performance in terms of expenditure variance analysis is good because the realization of expenditure is smaller than the budget, except for 2017. After all, it exceeds the specified criteria. b) Expenditure performance in expenditure growth analysis cannot be said. Positive because in 2018 and 2020 there was a decrease in spending or negative results, c) Expenditure performance in terms of the compatibility analysis of expenditure was more dominant than capital expenditure compared to operating expenditure of 50.74% and 41.62%, capital expenditure received the criteria not balanced with the proportion of 5-20%, while operating expenditures had an unbalanced criterion with a proportion of 60-90%, d) Expenditure performance in terms of the expenditure efficiency ratio can be said to be efficient because the criteria are below 100% except for 2017.
The Influence of Management Accounting Information Systems on Financial Statements Performance in Retail Sector in Serang Regency Wildan Nuryanto, Uli; Sutisna, Nining Sulastri; Kusuma, Bayyu Indra; Sari, Gema Ika; Khaeruman; Komarudin, Mamay; Suadma, Udin
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1806

Abstract

This study aims to analyses the effect of management accounting information system (MAIS) on financial statements performance of retail sector in Serang Regency. A quantitative approach was used with the linear regression analysis method. The sampling method was carried out using purposive sampling of 60 respondents who were finance managers, accounting staff and operational managers who used MAIS. The results showed that MAIS had a significant effect on the performance of financial statements with a statistical t value of 15.388. And the magnitude of the regression constant is 11.802 and the path coefficient value is 0.444 which indicates that each one unit increase in MAIS implementation will increase the performance of financial statements by 0.444, the magnitude of the R2 value of 0.701 indicates that 70.1% of the financial statement performance variable can be explained by the MAIS variable while the rest is influenced by other variables. The results of this study reinforce previous findings that the implementation of an effective MAIS will make a major contribution in improving the effectiveness, efficiency, and accuracy and timeliness of financial reports. The implications of the results of this study encourage retail companies to continue to improve the management of their accounting information systems to support better and optimal managerial decision making.
The Influence of Ethical Leadership on the Quality of Earnings Management in Multinational Corporations Kawuri, Sri; Ika Sari, Gema
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 3 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i3.5238

Abstract

The study investigates the influence of ethical leadership on the quality of earnings management in multinational corporations (MNCs), a topic of significant interest in the fields of corporate governance, accounting, and organizational behavior. Earnings management, which refers to the manipulation of financial statements to meet certain objectives, is often viewed with skepticism due to its potential to obscure the true financial health of an organization. The ethical orientation of leadership plays a critical role in shaping corporate culture and decision-making processes, and thus may have a substantial impact on the practices of earnings management. This research employs a mixed-method approach, combining quantitative analysis of financial data from a sample of MNCs across different sectors and qualitative interviews with senior executives in these organizations. The findings indicate that ethical leadership, characterized by transparency, integrity, and a commitment to long-term stakeholder interests, is negatively correlated with aggressive earnings management practices. Organizations led by ethically driven leaders are more likely to adopt conservative accounting practices, leading to a higher quality of earnings that reflects the true performance of the company. Conversely, MNCs with less ethical leadership were found to be more prone to manipulating earnings to meet short-term targets or expectations from investors. Furthermore, the study highlights the role of organizational culture in mediating the relationship between ethical leadership and earnings management. Leaders who emphasize ethical standards foster a culture of accountability and transparency, which discourages manipulative financial reporting practices. The research also identifies that the impact of ethical leadership on earnings management varies depending on the corporate governance mechanisms in place, such as audit committees and regulatory compliance. The findings of this study contribute to the growing body of literature on corporate ethics and earnings quality, offering practical implications for policymakers, investors, and managers. By emphasizing the importance of ethical leadership, the research advocates for the integration of ethical guidelines into leadership development programs within multinational corporations. Additionally, the study suggests that fostering a strong ethical framework in MNCs can mitigate the risks of earnings manipulation, thus enhancing the credibility and sustainability of financial reporting. This research also opens avenues for further investigation into the mechanisms through which ethical leadership influences other aspects of corporate governance, such as risk management and corporate social responsibility. Ultimately, the study underscores the critical role that ethical leadership plays in promoting transparency and long-term value creation in the global corporate environment.
THE EFFECT OF JOB SATISFACTION AND ORGANIZATIONAL COMMITMENT ON JOB ROTATION WITH EMPLOYEE ENGAGEMENT AS AN INTERVENING VARIABLE IN THE REGIONAL APPARATUS ORGANIZATION (OPD) OF CILEGON CITY Sahroni, Sahroni; Sutisna, Sutisna; Sari, Gema Ika
International Journal of Multidisciplinary Research and Literature Vol. 4 No. 5 (2025): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v4i5.377

Abstract

One of the challenges faced by the Cilegon City Regional Government is the increasing resistance to job rotation. The main factors causing this resistance include low compensation due to operational budget limitations when employees are transferred to other agencies, placement of transfers at echelon II, III, and IV levels that do not match their educational background, and psychological aspects arising from the change of regional head. This study aims to analyze the role of job satisfaction, organizational commitment, and employee engagement in influencing job rotation. This study uses a descriptive causal design with a quantitative approach according to the positivist paradigm. Data were collected through research instruments and analyzed using statistical-based hypothesis testing. The results show that job satisfaction has a significant positive effect on employee engagement with a coefficient value of 0.616, a t-statistic of 5.544, and a p-value of 0.000. In addition, job satisfaction and organizational commitment have been shown to have a positive effect on job rotation. Employee engagement also functions as a mediating variable that strengthens the relationship between job satisfaction and organizational commitment to job rotation. Thus, the higher the level of job satisfaction and organizational commitment, the higher the employee engagement, which ultimately encourages more effective implementation of job rotation in the Cilegon City Regional Apparatus Organization (OPD)
Leadership Coordination: The Key to Mediating the Influence of Leadership and Organizational Structure on Work Performance Setiawati, Erlina; Sutisna; Sari, Gema Ika
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1812

Abstract

Employee performance is a key indicator of the effectiveness of public organizations. At the Banten Provincial DPRD Secretariat, low administrative performance, weak discipline, and ineffective organizational coordination are still found, necessitating research into the factors influencing employee performance. This study aims to analyse the influence of leadership style and organizational structure on employee work performance, as well as the role of leadership coordination as a mediator in this relationship. The method used was quantitative with an explanatory design. The study population included all employees of the Banten Provincial DPRD Secretariat, with a sample of 271 people determined using the Slovin method. Data were collected using a questionnaire that had been tested for validity and reliability, then analysed using Partial Least Squares-Structural Equation Modelling (PLS-SEM). The results of the study indicate that leadership style and organizational structure have a significant positive influence on work performance, and both contribute significantly to leadership coordination. Leadership coordination has been shown to mediate the relationship between leadership style and organizational structure on employee work performance. In conclusion, the effectiveness of leadership and organizational structure in improving work performance is highly dependent on established coordination. These findings enrich the literature on performance management and motivation and can serve as a basis for developing personnel policies at the Banten Provincial DPRD Secretariat.
Revitalization of Maritime Local Wisdom in Improving Financial Literacy of the Pulopanjang Village Community, Puloampel District, Serang, Banten Elly K. N., Nabila; Sari, Gema Ika
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 1 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i1.5448

Abstract

Pulopanjang Village in Puloampel District, Serang, Banten, possesses abundant maritime resources but continues to face economic challenges due to limited financial literacy. This study explores the revitalization of maritime local wisdom as a culturally grounded approach to enhance financial literacy among fishing households and small-scale maritime business actors. The objective is to develop a model of community empowerment that harmonizes traditional values with modern financial practices. The research employed a Participatory Action Research (PAR) approach combined with community-based education, including workshops, counseling, and simulations. Quantitative data were collected through pre-test and post-test surveys to measure knowledge improvement, while qualitative insights were obtained via focus group discussions, interviews, and participatory observation. Results indicated significant improvement in participants’ budgeting, saving, and record-keeping practices. The integration of local wisdom—such as gotong royong (mutual cooperation), cooperative savings, and musyawarah kampung (village deliberation)—provided culturally resonant methods that increased comprehension and acceptance of financial literacy concepts. Additionally, adapting these practices for elementary school education through storytelling and role-playing activities proved effective in instilling early financial awareness among children. The findings confirm that revitalizing maritime local wisdom not only strengthens household economic resilience but also ensures intergenerational transfer of financial knowledge. This culturally embedded approach highlights the potential of integrating tradition into financial education programs for sustainable community empowerment in coastal areas.
Co-Authors Ahmad Suhaili Ahmad Suhaili Ahmad Suhaili Daito, Apollo Eko Prasetyo Elly K. N., Nabila Elly K.N, Nabila fatimah Fatimah Firdaus, Mulyadi Furtasan Ali Yusuf Hayadi, Herawan Hidayatullah Hidayatullah Jayadi, B. Herawan Kawuri, Sri khaeruman Kusuma, Bayyu Indra Lesfandra Lesfandra Lesfandra Lesfandra Mamay Komarudin Muafidah, Muafidah Muhammad Fauzi Raman Raman, Raman Sahroni, Sahroni Setiawati, Erlina Suadma, Udin Suparmoko, Muhamad Suseno, Bambang Dwi Sutisna Sutisna Sutisna Sutisna, Nining Sulastri Tri Widyastuti Uli Wildan Nuryanto