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DAMPAK EFEKTIVITAS KOMITE AUDIT DAN DEWAN PENGAWAS TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUMDA AIR MINUM BATIWAKKAL DI KABUPATEN BERAU Munawaroh, Siti; Ganie, Djupiansyah; Purwanto, Sayugo Adi; Correia, Caetano Carceres
KINDAI Vol 21 No 1 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i1.2110

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas komite audit dan dewan pengawas terhadap kualitas laporan keuangan di Perumda Air Minum Batiwakkal, Kabupaten Berau. Penelitian menggunakan data sekunder dari laporan keuangan periode 2020-2022, dengan metode analisis regresi berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa efektivitas komite audit berpengaruh signifikan terhadap kualitas laporan keuangan, sedangkan pengaruh dewan pengawas tidak signifikan. Temuan ini menyoroti pentingnya peran komite audit dalam meningkatkan integritas pelaporan keuangan perusahaan dan memberikan wawasan bagi penguatan tata kelola perusahaan. Kata kunci: efektivitas komite audit, dewan pengawas, kualitas laporan keuangan
How Significant is the Role of Social Media in Driving the Marketing Performance of MSMEs in the F&B? Rahmawati; Tikawati; Bayu, Muhammad; Fadelan, Nahwani; Purwanto, Sayugo Adi; Puspitasari, Lisa; Nurhidayati, Safitri
Jurnal Mebis Vol. 10 No. 2: December 2025
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v10i2.753

Abstract

This study seeks to investigate the impact of technology resources, managerial support, and halal brand leverage on marketing success, with social media usage acting as a moderating variable. The respondents of this study consisted of 110 micro, small, and medium-sized enterprises (MSMEs) in the food and beverage (F&B) industry from East Kalimantan. Data were collected through an online survey by distributing questionnaires in the form of Google Forms to eligible MSMEs. The collected data were then investigated using descriptive statistics and Partial Least Squares Structural Equation Modelling (PLS-SEM). The hypothesis testing indicates a balanced result: of the six formulated hypotheses, three are substantiated while three are not. Specifically, technological resources and halal brand leverage are found to exert a significant influence on marketing performance, whereas management support does not exhibit a significant effect. The moderating role of social media usage was evident only in the relationship between halal brand leverage and marketing performance. In contrast, social media usage does not operate as a moderator in the relationship between technological resources and marketing performance or between management support and marketing performance. The findings of this study can serve as a basis for providing strategic interventions for MSMEs, enabling them to improve their marketing performance amid intensifying competition.
Optimizing E-Government for Enhanced Transparency and Accountability in Local Governance Dwibin Kannapadang; Munawaroh, Siti; Purwanto, Sayugo Adi
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3962

Abstract

Optimizing e-Government has become crucial for local governments to improve public service delivery, enhance transparency, and strengthen accountability in the digital era. This study aims to analyze the influence of e-Government optimization on improving transparency and accountability in local governments in Indonesia. The research is driven by the growing importance of digital bureaucracy systems in realizing open and responsible governance. A quantitative explanatory approach was employed, involving 150 respondents from five local governments that have implemented the electronic-based government for at least three years. The research instrument was developed using Electronic-Based Government System indicators and analyzed through Structural Equation Modeling e-CRM Partial Least Squares (SEM-PLS). The findings show that e-Government optimization has a positive and significant impact on both transparency (path coefficient = 0.67; R² = 0.58) and accountability (path coefficient = 0.72; R² = 0.64) at a 5% significance level. These results suggest that successful e-Government implementation encompassing technological infrastructure, system interoperability, managerial support, user competence, and digital service quality meaningfully contributes to information openness and public accountability. This study offers theoretical contributions to the literature on e-Governance and practical insights for local governments in designing effective, inclusive, and sustainable digital strategies.  
Digital Talent: Designing Recruitment and Employee Development Strategies to Face Corporate Digital Transformation Purwanto, Sayugo Adi; Munawaroh, Siti; Kannapadang, Dwibin
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3973

Abstract

Digital transformation has become a key agenda for organizations facing technological disruption and dynamic market demands. However, organizational readiness for transformation is highly influenced by human resource management strategies, particularly in recruiting and developing digital talent. This study aims to analyze the impact of digital recruitment strategies and digital talent development on organizational readiness for digital transformation, and to examine the mediating roles of organizational trust and employee engagement. This research adopts a quantitative approach using Partial Least Squares-based Structural Equation Modeling (SEM-PLS). The sample consists of 150 respondents working in service and manufacturing organizations undergoing digital transformation. The findings reveal that both digital recruitment and digital talent development strategies have a positive and significant influence on organizational readiness. Moreover, organizational trust and employee engagement partially mediate the relationship between digital HR strategies and organizational readiness. These results support the resource-based view and dynamic capabilities theory, highlighting the strategic role of human capital in driving successful digital transformation. Practical implications suggest that organizations should integrate digital strategies into HR management to sustainably foster trust and engagement among employees. This study recommends policy innovations in digital HRM to enhance organizational readiness in the era of transformation.
The Influence of Digital HR Digitalization on Sustainable Performance through Organizational Learning Capability Purwanto, Sayugo Adi; Munawaroh, Siti; Darmono, Darmono
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 2 (2026): JIMKES Edisi March 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i2.5120

Abstract

This study investigates the nexus between human resource digitalization and sustainable performance, specifically examining how organizational learning capability functions as a vital intermediary. Adopting a quantitative methodology, empirical evidence was gathered from a sample of 300 employees and rigorously analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The empirical results demonstrate that the digital transformation of HR functions exerts a profound and positive influence on both the capacity for organizational learning and the attainment of long-term sustainable performance. The findings suggest that digital HR frameworks do more than just streamline administrative tasks, it cultivates an environment conducive to knowledge acquisition, adaptability, and strategic agility in the face of ecological and market shifts. Furthermore, the analysis identifies organizational learning capability as a significant partial mediator, implying that the impact of digital tools on sustainability is most potent when the organization can effectively translate technological resources into collective wisdom. By bridging digital HRM literature with organizational learning theory, this research offers critical insights for practitioners aiming to harmonize digital investments with a culture of continuous improvement to secure an enduring competitive advantage.
The Effects of Corporate Risk Management and Financial Flexibility on Firm Resilience in Indonesian Manufacturing Firms Darmono, Darmono; Munawaroh, Siti; Purwanto, Sayugo Adi
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 2 (2026): JIMKES Edisi March 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i2.5126

Abstract

The period of 2020–2025 has been characterized by unprecedented global economic instability, placing the manufacturing sector under severe structural pressure and necessitating a comprehensive understanding of corporate resilience mechanisms. This study aims to investigate the integrative influence of corporate risk management and financial flexibility on the resilience of manufacturing firms in Indonesia. This study employs a quantitative causal-explanatory design to examine the relationships between corporate risk management, financial flexibility, and firm resilience in manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2020–2025. The sample was selected using purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that corporate risk management and financial flexibility both have significant positive effects on firm resilience, while the relationship between corporate risk management and financial flexibility is not significant. These results imply that firms can strengthen resilience through effective risk management practices and strong financial flexibility independently, highlighting the importance of developing both strategies separately to enhance organizational stability during periods of economic uncertainty.
The Influence of Employee Experience on Workforce Retention in Hybrid Work with Digital Leadership as Moderating Variable Syaraswati, Pungki; Puspitasari, Lisa; Purwanto, Sayugo Adi
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 2 (2026): JIMKES Edisi March 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i2.5182

Abstract

In the wake of widespread adoption of hybrid work arrangements, organizations face challenges in retaining talent. This study investigates the influence of employee experience on workforce retention within a hybrid work environment while examining the moderating effect of digital leadership. Using a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from employees working under hybrid arrangements. The findings reveal that employee experience has a positive and statistically significant effect on workforce retention. Digital leadership also demonstrates a direct positive influence on retention outcomes. The interaction analysis confirms that digital leadership strengthens the relationship between employee experience and workforce retention, indicating an amplifying effect. These results suggest that retention in hybrid settings is not solely driven by flexible work policies or technological infrastructure, but by the capacity of leaders to orchestrate digital collaboration, maintain trust, and provide strategic clarity. The study contributes to contemporary human resource management literature by highlighting the integrative role of digital leadership in transforming work experience into sustained employee commitment. Practical implications emphasize the need for organizations to align hybrid work design with leadership capability development.
Cocreating Public Value in Smart Cities: The Interplay of Citizen Engagement, Digital Literacy, and Governance Transparency Kannapadang, Dwibin; Munawaroh, Siti; Purwanto, Sayugo Adi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5242

Abstract

The expansion of smart city initiatives in rural and mountainous regions highlights the need to understand how public value is co-created within such contexts. This research aims to investigate the mechanisms of public value co-creation within the smart city ecosystem of Tana Toraja, a developing rural-mountainous region in Indonesia, by analyzing the interplay between digital literacy, governance transparency, and citizen engagement. This study employs a quantitative approach using SEM-PLS with data collected from 250 stratified respondents. The findings reveal that digital literacy serves as the most dominant antecedent, significantly dictating the depth of civic participation in digital platforms. While governance transparency directly enhances public value and accountability, its influence on active engagement remains moderate, suggesting that informational openness requires a baseline of public digital competence to be effective. The results confirm that public value is not merely a bureaucratic output but a co-created product resulting from the synergy between institutional transparency and empowered citizenship. This study recommends that local governments shift from being mere infrastructure providers to becoming digital education facilitators. Integrating community-based digital literacy programs with the deployment of telecommunication towers is essential to mitigate digital exclusion and ensure sustainable, inclusive smart city governance in rural contexts.