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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 International Journal of Science and Environment Amkop Management Accounting Review (AMAR) 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 Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry 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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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.
Role Skill Development Revolving Fund In Optimizing The Competitiveness of Vocational School Graduates Through Developmentvocational Carrier and Professional Competence Rosidawati Nur, Dewi; Dwi Suseno, Bambang; Ika Sari, Gema
International Journal of Science and Environment (IJSE) Vol. 5 No. 4 (2025): November 2025
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v5i4.254

Abstract

The low competitiveness of vocational high school (SMK) graduates remains a serious challenge in meeting the needs of the dynamic industrial world, particularly in Banten Province, particularly Cilegon City. Although this region has many companies in the manufacturing, shipping, and stevedoring sectors, the unemployment rate among vocational high school graduates remains relatively high. This study aims to analyze the impactSkill Development Revolving Fundtowards developmentvocational careerand professional competence in an effort to increase the competitiveness of vocational school graduates. The research approach used was quantitative with a sample of 266 respondents, who were randomly drawn from graduates of four vocational schools in Cilegon City. The results of the study showed that: (1)Skill Development Revolving Fundhas a significant impact on developmentvocational career, which ultimately increases the competitiveness of vocational school graduates; (2)Skill Development Revolving Fundalso has a significant influence on improving the professional competence of graduates, thus encouraging the creation of competitive advantages; (3) overall,Skill Development Revolving Fundand its indicators play an important role in strengthening the competitiveness of vocational school graduates; and (4) a combination ofSkill Development Revolving Fund, developmentvocational career, and professional competence provide a positive contribution to increasing the competitiveness of vocational school graduates. Thus, it can be concluded that the management ofSkill Development Revolving FundAn effective program can create career development mechanisms and enhance professional competencies relevant to industry needs. This program needs to be continuously strengthened as a sustainable strategy to prepare a competent, adaptive, and highly competitive vocational high school workforce in the global job market.
The Mediation Role of Audit Quality: Impact Internal Audit Strategy, Auditor Ethics, and Accounting Culture on Financial Report Quality Sari, Gema Ika; Suhaili, Ahmad; Lesfandra, Lesfandra
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.779

Abstract

The quality of financial reporting in regional banks is becoming increasingly complex in meeting future demands, leading to a dependence on audit quality as the basis for making informed decisions. However, the problem lies in the fact that regional banks need to place internal audits in a strategic role to support the quality of financial reporting. The research aims to determine the mediating role of audit quality on the impact of internal audit strategy, auditor ethics, and accounting culture on the quality of financial reporting. The research method used a quantitative approach with a study population of 60 internal auditors. The sampling technique used was saturated sampling. The data analysis techniques used were SEM-PLS. The study results show a significant and positive influence of internal audit strategy, auditor ethics, and accounting culture on the quality of financial reporting, both directly and mediated by audit quality. Based on research lies in the practical impact of improving the quality of financial reporting by strengthening accounting culture through professionalism, optimism, flexibility, and transparency.
Antecedents of Accounting Culture and Consequences on Financial Reporting Quality: the Mediating Role of Quality Audit Sari, Gema Ika; Lesfandra, Lesfandra
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.12385

Abstract

The study investigates the impact of accounting culture on financial reporting quality, with audit quality as a mediating factor. Using a quantitative, positivist approach, the research examined 60 internal auditors through a saturated sampling method. Results show that accounting culture positively influences financial reporting quality directly and through audit quality. Key findings highlight the importance of enhancing professionalism, motivation, adaptability, and transparency in accounting culture to improve financial reporting standards. Managerial implications emphasize fostering a strong accounting culture, maintaining transparency, and ensuring high audit quality to enhance stakeholder trust, prevent manipulation, and improve financial management. The study contributes to theories such as Accounting Culture Theory, which underscores the role of values and norms in promoting ethical practices; Positive Accounting Theory, which links audit quality to preventing errors and manipulation; and Stakeholder Theory, which stresses the importance of transparency in strengthening relationships and trust among stakeholders.
Implementation of Green Accounting and Environmentally Friendly Work Culture in Increasing the Competitiveness of Local MSMEs Sari, Gema Ika
Riwayat: Educational Journal of History and Humanities Vol 8, No 1 (2025): Januari, Special Issue on "Educational design research for human beings learning
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i1.44367

Abstract

Global changes towards sustainability encourage Micro, Small, and Medium Enterprises (MSMEs) to adopt environmentally friendly business practices. Green Accounting and environmentally friendly work culture emerged as a strategy that can increase the competitiveness of MSMEs by integrating environmental aspects in business operations. This study aims to analyze the application of Green Accounting and environmentally friendly work culture in local MSMEs, as well as identify their impact on business competitiveness. The study also explores the supporting factors and constraints in the implementation of sustainability practices. This study uses a descriptive qualitative approach with observation methods, semi-structured interviews, and documentation. Data was collected from a number of MSMEs in Grogol District, Cilegon, who have begun to adopt the concept of sustainability in their businesses. Thematic analysis is used to identify patterns and relationships between Green Accounting, environmentally friendly work culture, and business competitiveness. The study found that the implementation of Green Accounting is still in its infancy, with a focus on energy efficiency and waste reduction. An eco-friendly work culture is beginning to be implemented, although it is still limited to basic aspects such as plastic reduction and energy savings. The positive impact of this practice includes increased operational efficiency, better business image, and increased customer loyalty. However, challenges such as lack of understanding, technological limitations, and lack of supporting policies are still the main obstacles to implementation.
Implication of Cigarette Tax as Remote Working Receiving Regional Income Community Health in Banten Province in 2017 - 2018 Suhaili, Ahmad; Sari, Gema Ika
APTISI Transactions on Management (ATM) Vol 5 No 1 (2021): ATM (APTISI Transactions on Management: January)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/atm.v5i1.1391

Abstract

Law No. 28 of 2009 article 31 paragraph (1) of cigarette tax revenue-sharing funds, is allocated at least 50% (fifty percent) to fund health services and law enforcement by the authorities. Banten Provincial Health Office. Said that the level of public health from the number of diseases tends to increase. The research method used in this study is a descriptive method, with quantitative data collection techniques namely data on cigarette tax revenues in Banten province, and expenditure data on expenditure in the Banten Provincial Health Office, the qualitative data uses interviews, observations, and documentation. The results of this study are for the effectiveness level of cigarette tax collection managed by Bapenda in 2017-2018 with an average percentage of 83% with the category quite effective, for the level of contribution of cigarette tax fund allocation to the public health of Banten province in 2017-2018 with an average 71% percentage managed by the Banten Provincial Health Office and have not been maximized because it has not used 100% of the funds for public health efforts in the province of Banten. There are several attempts made (1) making KTR, (2) conducting socialization, (3) conducting counseling.
Intellectual Capital, Dividend Policy, Corporate Risk Disclosure And Firm Equity Valuation In Banking Companies Indonesia Habsyi, Muhamad Anton; Sutisna; Sari, Gema Ika
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.3146

Abstract

The assessment of equity value serves as a crucial indicator in the banking sector, which plays a strategic role in the national economy. Fluctuations in PBV among listed banks on the IDX during 2020–2024 reflect dynamic market perceptions of banking performance. This study investigates the influence of intellectual capital and dividend policy on equity valuation with corporate risk disclosure (CRD) as an intervening variable. A quantitative research design was employed using panel data regression analysis. The sample consists of 20 banking companies listed on IDX for 2020–2024 period, with data processed through EViews software. The findings reveal that intellectual capital exerts a positive effect on equity valuation. Dividend policy and CRD demonstrate no significant influence. Furthermore, CRD does not mediate the relationship between the independent variables and equity valuation. The study highlights that equity value in Indonesia’s banking industry is primarily shaped by effective management of intellectual capital, rather than by dividend policy or CRD.
The Effect of Liquidity and Leverage to Return Shares with Profitability as an Intervening Variable in LQ45 Companies Listed on The Indonesia Stock Exchange (IDX) for the Period 2020 - 2024 Herwadi, Dwi Juni Arti; Sutisna; Sari, Gema Ika
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3272

Abstract

This study aims to analyze the effect of Liquidity and Leverage on Stock Returns with Profitability as an intervening variable. The objects of the study were LQ45 Index companies listed on the Indonesia Stock Exchange (IDX) during the 2020– 2024 period. The method used was a quantitative approach with panel data regression analysis. The variables used included Liquidity (proxied by the Current Ratio) and Leverage (proxied by the Debt to Equity Ratio) as independent variables, Profitability (proxied by Return on Assets) as a mediating variable, and Stock Returns as the dependent variable. The results showed that Liquidity and Leverage had no significant effect on Stock Returns, while Profitability had a significant direct effect on Stock Returns. Furthermore, Liquidity had no significant effect on Profitability, but Leverage had a significant direct effect on Profitability. The mediation test using the Sobel test showed that Profitability did not significantly mediate the relationship between Liquidity and Stock Returns or between Leverage and Stock Returns. Management must prioritize strategies that can increase net profit and asset utilization efficiency. Increased profits will be directly reflected in share prices, benefiting investors and increasing stock returns.
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 Habsyi, Muhamad Anton Hayadi, Herawan Herwadi, Dwi Juni Arti Hidayatullah Hidayatullah Jayadi, B. Herawan Kawuri, Sri khaeruman Kusuma, Bayyu Indra Lesfandra Lesfandra Lesfandra, Lesfandra Mamay Komarudin Muafidah, Muafidah Nurwijayanti Raman Raman, Raman Rosidawati Nur, Dewi Sahroni, Sahroni Setiawati, Erlina Suparmoko, Muhamad Suseno, Bambang Dwi Sutisna Sutisna Sutisna Sutisna, Nining Sulastri Tri Widyastuti Udin Suadma Uli Wildan Nuryanto