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Public accountant performance: The mediation role of organizational commitment Mursal Mursal; Chablullah Wibisono; Ngaliman Ngaliman; Nolla Puspita Dewi; Basri Basri
Annals of Human Resource Management Research Vol. 5 No. 2 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i2.2869

Abstract

Purpose: This study aims to examine and analyze the direct influence of spiritual motivation, integrity, competence, organizational culture, locus of control, and organizational commitment on the performance of accountants at the Riau Islands Province Public Accounting Firm, and then indirectly test and analyze the influence of spiritual motivation, integrity, competency, organizational culture, and locus of control on accountant performance through organizational commitment. Research Methodology: The population in this study was 102 accountants using the census method, and the entire population was used as a sample. Quantitative data were collected using a questionnaire, and qualitative data were obtained by direct interviews with accountants. Results: From the research results it was found that of the six variables, the one that had the highest influence on performance was organizational commitment (t-value 6.321) and the lowest was spiritual motivation (t-value 2.507). Furthermore, spiritual motivation has the highest influence (t-value 21.893), and integrity has the lowest (t-value 3.467) on organizational commitment. Next, the position of organizational commitment plays the largest role in improving accountant performance and the smallest role is the spiritual motivation variable; the rest is influenced by other variables that were not examined in this study. Conclusions: The influence of dependent variables on independent variables is strong, as is the influence of dependent variables on intervening variables. In this research, all variables have a strong influence on the dependent and intervening variables. Limitations: The dependent variables of this study have not fully provided a definite role for organizational commitment on accountant performance; therefore, it is necessary to add other variables to clarify it.    Contribution: This study serves as a reference for developing an individual behavior model regarding individual characteristics, individual mechanisms, and what individuals produce in public accounting organizations that continue to experience changes in information technology from time to time in the context of reform for progress based on performance as an outcome.
THE INFLUENCE OF CAREER DEVELOPMENT, INCENTIVES AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE IN JOB SATISFACTION INTERVENTION Mardiana; Ngaliman; Sri Yanti
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract-Employee performance at the District Regional Secretariat Karimun experience decline between 2022 to 2024, which is seen from indicator Report Accountability Regional Government and Index Professionalism Bureaucracy. Level of satisfaction work also shows decline, reflected from height number absence employee. Development stagnant career and unmet incentives​​ satisfying, result delay during three year Lastly, also contribute to problem this. Besides that, the atmosphere environment work is also lacking harmonious. Mixed method research This limited and intended for research influence development career, incentives and environment Work to performance in intervening satisfaction work. It is hoped that the study scientific This can strengthen existing theories and provide​ more information​ accurate about intervening role of satisfaction work on relationships between development career, incentives, and environment Work to performance. The main data collection analyzed with Smart Partial Least Square application uses all over population employees (Census), at the Secretariat District Government​ Karimun, which has 141 employees. It was concluded that development career influential positive significant to performance and satisfaction Work employees, while incentive own influence positive No significant. Environment Work influential negative significant to performance but positive significant to satisfaction work. Satisfaction work also has an effect positive significant to performance employee. Development career and environment Work in a way positive significant influence performance employees in intervening satisfaction work . Meanwhile incentive influential positive No significant to performance employee. It is recommended that the Karimun Regency Regional Secretariat implement a structured career development program and review the reward and benefit system to ensure transparency and timely disbursement. Create a conducive work environment through good communication and team-building activities.
PENGUATAN KAPASITAS PEREMPUAN PELAKU UMKM SEBAGAI STRATEGI PENINGKATAN KESEJAHTERAAN EKONOMI KELUARGA DI PERUMAHAN GALAXY PARK, KECAMATAN SEKUPANG Sarmini; Diana Titik Windayati; Sri Yanti; Ngaliman; Cevy Amelia
Jurnal Pengabdian Ibnu Sina Vol. 5 No. 2 (2026): Jurnal Pengabdian Ibnu Sina
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat, Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/j-pis.v5i2.1461

Abstract

UMKM adalah kegiatan ekonomi produktif yang berdiri sendiri, yang dilakukan oleh orang perorangan atau badan usaha yang bukan merupakan anak perusahaan atau bukan cabang perusahaan yang dimiliki, dikuasai, atau menjadi bagian baik langsung maupun tidak langsung dari Usaha Mikro Kecil Menengah. Di mana kita ketahui bahwa kesejahteraan masyarakat salah satunya tampak pada pendapatan keluarga. Pada tahun 2024, Badan Pusat Statistik (BPS) mencatat Produk Domestik Bruto (PDB) per kapita Indonesia mencapai Rp78,62 juta atau setara US$4.960,33 per tahun, naik dari Rp75 juta di tahun 2023. Sesuai dengan tugas dosen yang meliputi, pengajaran, penelitian dan pengabdian masyarakat serta kaitannya dengan peningkatan pendapatan keluarga, maka TIM PKM mengadakan kegiatan pengabdian dengan tujuan untuk meningkatkan pemahaman tentang pendapatan keluarga melalui UMKM dengan pemberdayaan perempuan dalam rangka mandiri finansial. Penyampaian materi dilakukan dengan metode Sosialisasi dan penyuluhan tantang UMKM dan juga penekanan pada pemberdayaan perempuan untuk mandiri finansial. Kegiatan ini dilakukan di lingkungan perumahan Galaxy Park, Sekupang, di mana terdapat beberapa UMKM yang melibatkan peranan perempuan sehingga tepat menjadi mitra dalam PKM ini. Pelaksana PKM terdiri dari 5 dosen dari Prodi Manajemen, Universitas Batam, serta 2 mahasiswa dari Prodi Manajemen Universitas Batam
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; Bambang Satriawan; Ngaliman Ngaliman; I Wayan Catrayasa
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 Syarifah Zairina; Cablullah Wibisono; Ngaliman Ngaliman; Indrayani Indrayani; Bambang Satriawan
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 Yukiko Firaldi; Cablullah Wibisono; Ngaliman Ngaliman; Indrayani Indrayani; Bambang Satriawan
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 influence of training, discipline, and innovation on the performance of members of the Regional National Crafts Council (Dekranasda) in Tanjungpinang City: A quantitative study Nur Afriyani; Indrayani Indrayani; Mohamad Gita Indrawan; Cablullah Wibisono; Ngaliman Ngaliman
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.v1i1.1780

Abstract

Purpose: This study examines the impact of innovation, discipline, and training on the performance of Tanjungpinang City members of the Regional National Crafts Council (Dekranasda). The research aims to identify how these factors interact and contribute to improving member performance through motivation as an intervening variable. Research Methodology: A quantitative descriptive design was employed using survey data from 130 Dekranasda members. Data collection was conducted through questionnaires, and the analysis utilized Structural Equation Modeling with Partial Least Squares (SEM-PLS) and path analysis to evaluate direct and indirect effects of training, discipline, and innovation on motivation and performance. Results: The results indicate that workload had no significant direct influence The findings reveal that training has a significant effect on motivation, discipline, and performance. Discipline and innovation also significantly affect motivation and performance. Moreover, motivation itself strongly influences performance, mediating the effects of training, discipline, and innovation. The model achieved an adjusted R² of 0.984, indicating that 98.4% of performance can be explained by these factors combined with motivation. Conclusions: Training, discipline, and innovation play crucial roles in enhancing performance among Dekranasda members, with motivation acting as a central mediator. Limitations: The study is limited by its sample size, reliance on self-reported data, and focus on a single organizational context, which restricts generalizability. Contribution: This research provides empirical evidence on the interrelationships among training, discipline, innovation, and motivation in a regional crafts council context. The insights offer practical guidance for policymakers and practitioners in strengthening member performance through targeted training, effective discipline, and fostering innovation.
The effect of service quality, utilisation of management information systems, and communication on participant satisfaction with trust as an intervening variable on Taspen pension participants in the Tanjungpinang City Meisy Pujianti Ningrum; Fachrudin Fachrudin; Ngaliman Ngaliman
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.v1i3.2423

Abstract

Purpose: This study aimed to analyze the satisfaction of retired participants in Taspen in the Tanjungpinang city area. Methodology: This study adopted a quantitative approach using a sample of 150 retired participants. Data were collected through questionnaires and analyzed using SPSS version 23 and SEM-PLS version 4 to test the measurement and structural models. Results: Findings revealed that service quality and communication significantly affect trust, whereas the utilization of management information systems does not. In contrast, management information system utilization significantly affects satisfaction, whereas service quality and communication do not. Trust significantly affected satisfaction and mediated the relationship between service quality and satisfaction, but did not mediate the effects of system utilization and communication on satisfaction. The model explained 52.8% of the variance in trust and 48.9% of the variance in satisfaction. Conclusions: Participant satisfaction was strongly influenced by trust, which bridged service quality and satisfaction. However, the role of management information systems and communication in driving satisfaction is more direct than that of trust. Limitations: The study is limited to Taspen pension participants in Tanjungpinang City, which may reduce generalizability. Contribution: This study contributes empirical evidence to the pension service management literature by highlighting the mediating role of trust and offering practical insights for improving service delivery, system utilization, and communication strategies.
Analysis of customer satisfaction of regional drinking water company Tirta Mulia Karimun the Riau Islands Ngaliman Ngaliman; Raja Rafiza; Muammar Khaddafi
Journal of Multidisciplinary Academic Business Studies Vol. 2 No. 1 (2024): November
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v2i1.3510

Abstract

Purpose: This study aims to analyze the direct and indirect effects of product quality, volume, tariff, and service on customer satisfaction at PDAM Tirta Mulia Karimun, Riau Islands Province. Research Methodology: This study used a quantitative approach. The sample consisted of 200 respondents, who were analyzed using the SMARTPLS program. After validity and reliability tests were conducted, a hypothesis test was performed. Results: The findings show that product quality, volume, and service have a significant direct effect on customer satisfaction, while tariffs do not have a direct significant effect. However, product quality, volume, and tariffs each significantly affected satisfaction indirectly through service quality (p < 0.05). The overall model explained 70.4% of the variance in customer satisfaction. Conclusions: Customer satisfaction with PDAM Tirta Mulia Karimun is significantly influenced by product quality, volume, and services. Although tariffs do not directly influence satisfaction, they have a significant indirect effect on service. Improvements in water quality and volume are the most critical areas for increasing customer satisfaction. Limitations: This study was limited to customers of PDAM Tirta Mulia Karimun in one regency, which may affect the generalizability of the results to other regions or service providers. Contribution: This study provides empirical evidence of how indirect effects through service quality mediate customer perceptions, which can guide policy and operational improvements in regional water service companies.
The effect of education, training, and promotion on employee performance through job satisfaction in the inspectorate of Tanjungpinang City and Bintan District Eko Haryanto; Chablullah Wibisono; I Wayan Catrayasa; Ngaliman Ngaliman; Muhammad Gita Indrawan
Journal of Multidisciplinary Academic and Practice Studies Vol. 1 No. 4 (2023): November
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomaps.v1i4.1772

Abstract

Purpose: The purpose of this study is to examine the relationship between education, training, and promotion on employee performance, mediated by job satisfaction. Methodology: The study utilizes a quantitative research methodology involving survey questionnaires administered to employees in the Inspectorate of Tanjungpinang City and Bintan District. Results: The results demonstrate a positive relationship between education, training, promotion, and job satisfaction. Job satisfaction also mediates the relationship between these variables and employee performance. By identifying the impact of education, training, and promotion on job satisfaction and employee performance, this study provides insights for organizations to improve human resource management practices and optimize performance. Conclusions: The findings highlight that education, training, and promotion significantly influence job satisfaction, which in turn enhances employee performance. Organizations must prioritize investment in these areas to create a motivated and productive workforce. Limitations: This study is limited by the sample size and geographical scope, impacting the generalizability of the findings. Reliance on self-reported data may also introduce bias, and external factors beyond the study’s control could affect outcomes. Contribution: This research enriches scholarly discourse by offering a nuanced understanding of how education, training, and promotion collectively impact employee performance through job satisfaction. It also provides practical recommendations for organizational stakeholders to design policies and programs that support sustainable employee development and performance improvement.
Co-Authors -, Rika Regita Cahyani Achmad, Andi Afriyani, Nur Afrizal Afrizal Afwindra, Firdaus Ahadian Zulseptriadi Ali Sarpudin Amelia Widya Saputri, Meta Amit Silitonga Ana Faizah Andi M Lutfhi Andi YUNUS Anggraeni, Nina Astarizal, Astarizal Auzar Auzar Auzar, Silvia Balqis Balqis Bambang Agung Pramana Bambang Satriawan Basri Basri Basri Basri Benni Sumarman Brian Kawasi Cablullah Wibisono Cablullah Wibisono Catrayasa, I Wayan Cevy Amelia Chabblullah Wibisono Chablullah Wibisono Chablullah Wibosono Dahlan Gunawan Debora Sinaga Desi Asmanianti Desi Efna Dewi, Nolla Puspita Diana, Kurnia Dimas Rio Nugroho Dwi Firdayani Edi Indera Edy PURNOMO Edy Purnomo Eka Maria Susanti Eko Haryanto Eko Haryanto Ely Kurniawati Erni Lubis Etty Sri Wahyuni Eva Agustina Fachrudin Fachrudin Fachrudin Fachrudin Faisal Faisal Firaldi, Yukiko Fitri Sukmawati Friadi, John Friska Sihombing, Elisabet Gana Vige Ortega Gita Indrawan Gita Indrawan, Mohammad Habibi Habibi Handayani, Ika Fitri Hariansyah, Herry Helena Rouhillahi Hendra Aris Hendriyan Saputra Henry Aspan Herbert Manurung Hijliansyah Marbun Hizam, Nurul I Wayan Catra Yasa I Wayan Catrayasa I Wayan CATRAYASA I Wayan Catrayasa I Wayan Catrayasa Ihsan, Nurdin Indawati Lestari Indrawan, Gita Indrawan, Mohamad Gita Indrawan, Muhammad Gita Indrayani Indrayani Indrayani Indrayani Indrayani INDRAYANI INDRAYANI Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Iqbal Ramadhan John Friadi John Friadi Juniastito, Raynaldi Khaidir Khaidir, Khaidir Khairil Khairil Kurniawan, Ady Kurniawan, Nuzul Kurniawan Lie Lie Lie, Lie Liharyanti, Uci Liza Rickiany Lizania Syahputri Lubis, Erni Luthfi, Andi Luthfi, Andi M. Maisuro Maisuro Maisuro, Maisuro Mangara Mardiana MARHABAN, MARHABAN SIGALINGGING Maria Maria Mawarni Mawarni Meisy Pujianti Ningrum Mistianasari, Dita Mistianasari, Dita Mistianasari Muammar Khaddafi Muammar Khaddafi Muammar Khaddafi Muammar Khaddafi Muhamad Gita Indrawan Muhammad Gita Indrawan Muhammad Gita Indrawan Muliana, Heppy Muliyanto Muliyanto Muliyanto, Muliyanto Mursal Mursal Mursal Mursal Mursal Mursal Mustika, Ita Naufal, Muhammad Ade Ngalimun, Ngalimun Nike Astarina Ningrum, Meisy Pujianti Nolla Puspita Dewi Nur Afriyani Nur Andini Rianti Nurdin Ihsan One Yantri Paradila Putri, Inggerit PERMATASARI, Rizka Arsyntha Prayitno, Cahyo PUJI LESTARI Puji Lestari R.A. Widyanti Diah Lestari Rachman, Abd. Rafiza, Raja Rahima, Sri Rahman Efandi Raja Rafiza Raymond Raymond Rizka Arsyntha PERMATASARI Rizki Hidayat Sajiyo SAJIYO Sajiyo Sajiyo Sajiyo Sajiyo, Sajiyo Sania Davina Putri Sarmini Sarmini Sarmini Sarmini Sawaluddin Sawaluddin Sepyenita, Sepyenita Setiyowati, Herny Sheptya Yusnta Putri Sihombing, Anggi Hartaty Silvia Auzar Silvia Vitri Siregar, Haposan Siti Fathonah Sr Yanti Sri Rahima Sri YANTI Sri Yanti Sri Yanti Sri Yanti Sri Yanti Suharto Suharto Sujono, Imam Sulikah Sulikah Sumiyati Sumiyati Susilo Budi Hartanto Syamsul, Sari Baiti Syamsurizal - - Syarifah Zairina Uci LIHARYANTI Wahyu Wahyudin Wayan Catra Y Wayan Catra Yasa, I Wayan Catrayasa, I Wibisono, Cablullah Windayati, Diana Titik Wirawan, Donny Yanti , Sri Yantri, One Yasa, I Wayan Catra Yukiko Firaldi YUNUS, Andi Zairina, Syarifah Zulkifli Eko Purwanto