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All Journal Measurement : Jurnal Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Journal of Research in Business, Economics, and Education Journal of Business, Management, and Accounting Jurnal Kajian Akuntansi dan Auditing Journal of Maritime Empowerment Bahtera Inovasi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Mimbar Hukum Jurmas Azam Insan Cendikia Jurnal Ilmiah Akuntansi
Fatahurrazak
Universitas Maritim Raja Ai Haji
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EFFECT OF WORK FROM HOME ON EMPLOYEE PERFORMANCE THROUGH MOTIVATION, JOB SATISFACTION, AND WORK ENVIRONMENT AS INTERVENING VARIABLES AT PT CITRA TUBINDO TBK Engelin Manopo, Maya; Khaddafi, Muammar; Catra Yasa, I Wayan; Satriawan , Bambang; Fatahurrazak, Fatahurrazak
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.459

Abstract

The purpose of this study was to determine and analyze the effect of work from home on employee performance through motivation, job satisfaction, and work environment as intervening variables. The method used in this study is a quantitative method. Collecting data using questionnaires and distributed to 111 respondents. Statistical data analysis using SEM-PLS (Structural Equation Modeling-Partial Least Square) and using path analysis to test the pattern of relationships that reveal the influence of variables on other variables, both direct and indirect effects assisted by SmartPLS ver.3.0 software. The results in this study indicate that Work From Home has a positive and significant effect on employee performance with a P-value of 0.000 <0.05. Work From Home has a positive and significant effect on Motivation P-value of 0.000 <0.05. Work From Home has a positive and significant effect on Job Satisfaction P-value of 0.000 <0.05. Work From Home has a positive and insignificant effect on the work environment. P-value is 0.679>0.05. Motivation has a positive and significant effect on Employee Performance P-value of 0.000 <0.05. Job Satisfaction has a positive and significant effect on Employee Performance P-value of 0.003 <0.05. Work Environment has a positive and significant effect on Employee Performance P-value of 0.000 <0.05. Work From Home has a positive and significant effect on Employee Performance through Motivation P-value of 0.007 <0.05. Work From Home has a positive and significant effect on Employee Performance through Job Satisfaction P-value of 0.007 <0.05. Work From Home has a positive and insignificant effect on Employee Performance through the Work Environment P-value of 0.884> 0.05.
THE INFLUENCE OF WORK FACILITIES, JOB PLACEMENT, AND WORK PRESSURE ON PERFORMANCE THROUGH WORK MOTIVATION AS AN INTERVENING VARIABLE IN THE WORK UNIT OF SPECIAL ANTI-TERROR DETACHMENT 88 AT POLRI MABES Maulana, Ervindo; Satriawan, Bambang; Khaddafi, Muammar; Titik Windayati, Diana; Fatahurrazak, Fatahurrazak
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.475

Abstract

Every organization is often faced with problems regarding the performance of its personnel. Every leader in a work unit will always try to ensure that every activity carried out achieves maximum results and is carried out effectively and efficiently. In order to achieve the desired level of effectiveness and efficiency, the work unit must have a good work system or have good performance. Therefore, the performance of personnel is very dependent on the good or bad performance of the organization. Where the performance of an organization depends on the performance of its personnel which is the motor for the running of the work unit. The purpose of this study was to analyze the influence of work facilities, work placements, and work pressure on performance through work motivation as an intervening variable in the Special Detachment 88 Anti-Terror Unit of the National Police at the National Police Headquarters with a total of 350 personnel. Sampling in this study amounted to 188 samples. In this study, the sampling technique used was proportional sampling using the Slovin formula. The research method uses an associative method with a quantitative approach with analysis of Partial Least Square (PLS) analysis techniques with the SmartPLS Version 4.0 program. The results of this study state that the work facility variable has a positive and significant effect on performance. The work placement variable has a positive and insignificant effect on performance. The work pressure variable has a positive and significant effect on performance. Work motivation variable has a positive and significant effect on performance. The work facility variable has a positive and significant effect on work motivation. The work placement variable has a positive and significant effect on work motivation. The work pressure variable has a positive and insignificant effect on work motivation. Work motivation variable is able to mediate the effect of work facilities on performance. The work motivation variable is able to mediate the effect of work placement on performance. The work motivation variable has not been able to mediate the effect of work pressure on performance. The work pressure variable has a positive and insignificant effect on work motivation. Work motivation variable is able to mediate the effect of work facilities on performance. The work motivation variable is able to mediate the effect of work placement on performance. The work motivation variable has not been able to mediate the effect of work pressure on performance. The work pressure variable has a positive and insignificant effect on work motivation. Work motivation variable is able to mediate the effect of work facilities on performance. The work motivation variable is able to mediate the effect of work placement on performance. The work motivation variable has not been able to mediate the effect of work pressure on performance.
THE INFLUENCE OF SELF EFFICACY, JOB INSECURITY, AND JOB DEVELOPMENT ON JOB SATISFACTION THROUGH JOB MOTIVATION AS AN INTERVENING VARIABLE AT PT. BEAUTIFUL FASHION SWAKARYA, TANJUNGPINANG CITY Hidayati Eka Putri, Fanny; Satriawan, Bambang; Indrawan, M.Gita; Titik Windayati, Diana; Fatahurrazak, Fatahurrazak
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.477

Abstract

A person's efficacy determines how much effort is expended and how the individual survives in the face of obstacles. The stronger the perception of self-efficacy, the more active and diligent the efforts. When faced with difficulties, the individual has great doubts about his ability to reduce his efforts or give up altogether. The purpose of this study was to analyze the effect of self-efficacy, job insecurity, and job development on job satisfaction through job motivation at PT. Tanjungpinang Beautiful Fashion Swakarya totaling 132 people. The sample used in this study is the entire population of 132 employees of PT. Beautiful DIY Clothing Tanjungpinang. In this study, the sampling technique used was nonprobability sampling with the technique taken, namely saturated sampling (census). The research method uses an associative method with a quantitative approach with analysis of Partial Least Square (PLS) analysis techniques with the SmartPLS Version 4.0 program. The results of this study state that the variable self-efficacy has a positive and significant effect on job satisfaction. The job insecurity variable has a positive and significant effect on job satisfaction. The job development variable has a positive and significant effect on job satisfaction. The job motivation variable has a positive and significant effect on job satisfaction. The self-efficacy variable has a positive and significant effect on job motivation. The job insecurity variable has a positive and significant effect on job motivation. The job development variable has a positive and insignificant effect on job motivation. The job motivation variable is able to mediate the effect of self-efficacy on job satisfaction. The job motivation variable has not been able to mediate the effect of job insecurity on job satisfaction. The job motivation variable has not been able to mediate the effect of job development on job satisfaction.
THE EFFECT OF INTERPERSONAL COMMUNICATION, WORKLOAD AND WORK ENVIRONMENT ON WORK EFFECTIVENESS AND ORGANIZATIONAL COMMITMENTS AS INTERVENING VARIABLES IN THE REGIONAL SECRETARY OFFICE IN BINTAN DISTRICT Hendrik Caros Nugraha; Chablullah Wibisono; Muhammar Khaddafi; Diana Titik Windayati; Fatahurrazak Fatahurrazak
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 2 No. 3 (2022): October (October-December)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v2i3.429

Abstract

This study aims to analyze the effect of interpersonal communication, workload and work environment on work effectiveness and organizational commitment as intervening variables at the Regional Secretariat Office in Bintan Regency. The research method uses a quantitative approach with a causal design. The population of this study was all employees at the Regional Secretariat Office in Bintan Regency, with a total of 133 people. In this study, the sampling technique was non-probability sampling with the Saturated Sampling (Census) technique with a total sampling of 133 people. Data collection techniques using questionnaires and documentation. Data analysis using SEM analysis with PLS.The results of the study are as follows: (1) The effect of Interpersonal Communication on Work Effectiveness is positive and significant. (2) The effect of workload on work effectiveness is positive and not significant. (3) The influence of the work environment on work effectiveness is positive and significant. (4) The effect of Organizational Commitment on Work Effectiveness is positive and significant. (5) The effect of Interpersonal Communication on Organizational Commitment is positive and significant. (6) The effect of workload on organizational commitment is positive and significant. (7) The effect of work environment on organizational commitment is positive and significant. (8) The effect of Interpersonal Communication on Work Effectiveness variable with Organizational Commitment as an intervening variable is positive and significant. (9) The effect of Workload on Work Effectiveness variable with Organizational Commitment as an intervening variable is positive and significant. (10) The effect of Work Environment on Work Effectiveness variable with Organizational Commitment as an intervening variable is positive and not significant.
Analisis Sistem Pengendalian Internal di Lingkungan Pemerintah Kota Tanjungpinang (Studi Kasus Survei Penilaian Integritas tahun 2024) Fatahurrazak Fatahurrazak; Hadi Lidya Rikayana Hadi Lidya Rikayana; Nurul Yusyawiru; Fatahuddin
urn:nbn:id:umrah-jafi.v9i1.2025.001jiafi.v9i1
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/xayka778

Abstract

This study examines the effectiveness of the internal control system within the Government of Tanjungpinang City using data from the 2024 Integrity Assessment Survey (SPI) conducted by Indonesia’s Corruption Eradication Commission (KPK). The research aims to determine how internal control mechanisms enhance organizational integrity and mitigate corruption risks in local governance. Employing a descriptive–quantitative approach based on secondary SPI data, the analysis applies the five core components of internal control outlined in Government Regulation No. 60/2008: control environment, risk assessment, control activities, information and communication, and monitoring. Statistical and content analyses assess the maturity level of the internal control system and its alignment with KPK’s integrity dimensions. The findings indicate that Tanjungpinang City’s internal control system is at a developing maturity stage, with major weaknesses in leadership commitment, ethical culture, and risk-based monitoring. Despite improvements in transparency and compliance through digital systems, preventive control mechanisms remain limited. The results also show a strong positive relationship between robust internal controls and higher integrity scores, underscoring that strengthening control mechanisms directly promotes institutional integrity. This study emphasizes the importance of integrating risk management into internal control processes, reinforcing ethical leadership, and enhancing the role of internal auditors (APIP) through competency-based training and digital audit tools. These initiatives are crucial for fostering proactive, integrity-oriented local governance. By empirically linking internal control effectiveness with KPK’s SPI framework, this research contributes novel evidence that internal control maturity serves as a predictive indicator of institutional integrity in Indonesia’s public sector
PENGARUH GROWTH OPPORTUNITY, OPERATING CASH FLOW DAN INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI Andini Septiani; Inge Lengga Sari Munthe; Fatahurrazak Fatahurrazak
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/75rv2466

Abstract

The purpose of this study is to examine the influence of Growth Opportunity (GO), Operating Cash Flow (OCF), and Capital Intensity (IM) on Accounting Conservatism (KA), with Leverage (LEV) as the moderating variable. The research population comprises energy sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021–2023 period. The number of companies meeting the sample criteria was 93. Data were obtained from audited annual financial reports. After the outlier removal process, the observations used amounted to 110 out of an initial 129 observations. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS 26. The results show that GO, OCF, and IM have a significant influence on KA. Leverage is proven to moderate the relationship between GO and OCF on KA, but does not moderate the relationship between IM and KA.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) DAN DANA BAGI HASIL (DBH) TERHADAP INDEKS PEMBANGUNAN MANUSIA (IPM) DENGAN BELANJA MODAL SEBAGAI VARIABEL INTERVENING (STUDI PADA KABUPATEN DAN KOTA DI KEPULAUAN RIAU TAHUN 2019-2024) SitI Rabiyah; Fatahurrazak Fatahurrazak; Hadli Lidya Rikayana
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/b4kkzz15

Abstract

This study analyzes the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) on the Human Development Index (HDI) with Capital Expenditure as an intervening variable in 7 regencies/cities in the Riau Islands Province for the 2019–2024 period. Using a quantitative method and path analysis on 42 observations, the results show that PAD, DAU, and DAK have a significant effect on HDI, while DBH and Capital Expenditure do not. Capital Expenditure also does not act as a mediator. These findings indicate that the allocation of capital expenditure has not been optimal in supporting short-term HDI improvement, thus requiring more targeted planning in basic service sectors.
PENDAMPINGAN PERUMUSAN REKOMENDASI KEBIJAKAN PENATAAN PARKIR DI KOTA TANJUNGPINANG Winata Wira; Bismar Arianto; Oksep Adhayanto; Asmaul Husna
Azam Insan Cendikia Vol. 3 No. 3 (2024): Jurmas Azam Insan Cendikia
Publisher : Yayasan Azam Insan Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62833/pkm.v3i3.163

Abstract

Kebijakan perparkiran di Kota Tanjungpinang merupakan salah satu isu penting dalam pembangunan daerah, mengingat masalah serupa terjadi di banyak wilayah perkotaan lainnya. Kondisi ini menjadi perhatian khususnya bagi pengambil kebijakan yaitu Pemerintah Kota Tanjungpinang dan publik sebagai pengguna layanan parkir yang memiliki harapan terhadap kenyamanan dan keteraturan dari sistem perparkiran yang efektif. Peningkatan jumlah kendaraan bermotor di Kota Tanjungpinang sejalan dengan pertumbuhan sosial ekonomi masyarakat namun di lain pihak, ketersediaan ruang publik tetap terbatas karena pertambahannya yang relatif stagnan. Bagi pemerintah daerah, sistem perparkiran memiliki dua fungsi utama: sebagai instrumen fiskal untuk meningkatkan pendapatan daerah dan pemenuhan tanggung jawab pelayanan publik dalam penyediaan fasilitas parkir yang memadai. Kenyataannya, penyelenggaraan parkir yang sebagian besar dilakukan oleh pihak ketiga, seperti badan usaha, belum sepenuhnya optimal dalam memenuhi kewajiban sebagai pembayar pajak daerah. Akibatnya, peningkatan volume parkir tidak sebanding dengan kontribusinya terhadap pendapatan daerah. Dalam konteks ini, tim pengabdian masyarakat dari Universitas Maritim Raja Ali Haji (UMRAH) Tanjungpinang, yang terdiri dari akademisi lintas program studi, telah melakukan pendampingan untuk mengidentifikasi permasalahan yang ada dan merumuskan langkah-langkah strategis untuk mengatasinya. Kegiatan ini berlangsung selama sekitar tiga bulan, dari Mei hingga Agustus 2023, dan menghasilkan sejumlah rekomendasi yang diharapkan dapat ditindaklanjuti oleh Pemerintah Kota Tanjungpinang.
SOSIALISASI PENGENALAN  EMOSI BERBASIS FILM INSIDE OUT PADA SISWA SDN 010 BINTAN UTARA Nina Irawan; Keysa Puspita Sari; Hesti Setyo Mardani; Fikri Hassan Rizqullah; Andry Hafiz Ramadhan; Nindy Monica Putri; Desma Tri Anggriani; Fatahurrazak Fatahurrazak
Jurnal Pemberdayaan Maritim Vol 8 No 1 (2025): Journal of Maritime Empowerment
Publisher : Lembaga Penelitian, Pengabdian Masyarakat, dan Penjaminan Mutu, Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jme.v8i1.7677

Abstract

Siswa yang berada pada tahap peralihan dari masa kanak-kanak menuju dewasa, akan mengalami terjadinya perubahan signifikan dalam aspek fisik, psikologis, dan sosial-emosional. Untuk mengembangkan kematangan emosi, siswa dituntut untuk mengenali emosi, mengungkapkan perasaan secara wajar, memahami berbagai macam emosi dan ekspresi emosi dari diri sendiri dan orang lain, serta mengungkapkan perasaan berdasarkan pertimbangan kontekstual. Kegiatan sosialisasi ini bertujuan untuk memberikan sosialisasi tentang mengenali emosi yang dimiliki kepada siswa SDN 010 Bintan Utara melalui media film Inside Out. Film Inside Out sendiri menceritakan sosok Riley yang memiliki 5 jenis emosi yang memiliki perannya masing-masing dalam mengungkapkan emosi yang dimiliki yaitu Joy (senang), Sadness (sedih), Fear (takut), Angry (marah) dan Disgusting (jijik/muak). Metode pelaksanaan menggunakan ceramah interaktif, diskusi kelompok, dan mengisi LKPD Termometer Emosi dengan melibatkan 38 siswa kelas 6. Kegiatan dilaksanakan selama 1 hari. Hasil kegiatan menunjukkan siswa dapat mengenali 5 jenis emosi berdasarkan film Inside Out dan menuangkannya dalam LKPD Termometer emosi. Selain itu selama kegiatan menunjukkan antusiasme yang tinggi dari siswa maupun guru.
PEMBERDAYAAN IBU PKK MELALUI SOSIALISASI HIDROPONIK RAMAH LINGKUNGAN DENGAN PEMANFAATAN SAMPAH PLASTIK DI KELURAHAN TANJUNG UBAN TIMUR KABUPATEN BINTAN UTARA Thalia Ratu Anabell; Natasya Okta Bestari; Bryan Pratama Ramadhan; Sri Noviani; Ahmad Jalalludin; Octavia Rini; Indriana Putri; Rani Sofia Ersaprianti; Fatahurrazak Fatahurrazak
Jurnal Pemberdayaan Maritim Vol 8 No 3 (2026): Journal of Maritime Empowerment - Edisi Khusus
Publisher : Lembaga Penelitian, Pengabdian Masyarakat, dan Penjaminan Mutu, Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jme.v8i3.7678

Abstract

Kelurahan Tanjung Uban Timur melakukan sosialisasi budidaya hidroponik ramah lingkungan menggunakan botol plastik bekas sebagai media tanam. Permasalahan yang dihadapi masyarakat meliputi pemanfaatan lahan pekarangan yang belum optimal untuk mendukung ketahanan pangan keluarga, tingginya jumlah sampah plastik rumah tangga, serta keterbatasan wawasan dan keterampilan terkait teknik hidroponik. Kegiatan ini bertujuan untuk meningkatkan pengetahuan dan keterampilan Ibu PKK dalam budidaya hidroponik sederhana berbasis botol plastik bekas. Kegiatan ini dilaksanakan pada 26 Agustus 2025 dengan metode penyuluhan, demonstrasi praktik, serta evaluasi melalui pre-test dan post-test. Hasil pelaksanaan menunjukkan adanya peningkatan pemahaman peserta mengenai konsep dan penerapan hidroponik sistem sumbu, sekaligus meningkatnya kesadaran terhadap pengelolaan sampah plastik rumah tangga. Sebanyak 89% peserta menyatakan kegiatan ini sangat bermanfaat, yang ditunjukkan dengan inisiatif membentuk kelompok hidroponik berkelanjutan bersama bank sampah setempat. Sosialisasi terbukti tidak hanya meningkatkan keterampilan bercocok tanam berbasis ramah lingkungan, tetapi juga berkontribusi nyata terhadap penguatan ketahanan pangan keluarga serta pengurangan sampah plastik di masyarakat.
Co-Authors Abdu Rahmansah Ahmad Jalalludin Andini Septiani Andry Hafiz Ramadhan Angelica Clianta Shafara Anindita Nurjihan Dwi T Ardan Gani Asalam Bambang Satriawan Bismar Arianto Bryan Pratama Ramadhan Catra Yasa, I Wayan Chablullah Wibisono Desma Tri Anggriani Desti Nureni Dickie Yoland Priadyasa Doni Hendra Saputra, Inge Lengga Sari Munthe, Myrna Sofia Engelin Manopo, Maya Eva Arni Fanny Hidayati Eka Putri Fanny Hidayati Eka Putri Fatahuddin Fatahuddin Fatahuddin Fatahuddin, Fatahuddin Fikri Hassan Rizqullah Fincencia Silalahi Hadi Lidya Rikayana Hadi Lidya Rikayana Hadli Lidya Rikayana Hendrik Caros Nugraha Hesti Setyo Mardani Hidayati Eka Putri, Fanny Husnul Chotimah Ibnu Satria Indrawan, M.Gita Indriana Putri Keysa Puspita Sari Kiki Wulandari Laila Rahmadani Ali Nasution Maulana, Ervindo Meytresia Margareth Purba Mochammad Rifky Pamungkas Mohamad Rafki Nazar Muammar Khaddafi Muhamad Rizal Muhammad Idris DM Natasya Okta Bestari Naya Fitriyani Nina Irawan Nindy Monica Putri Nova Ramadhana Novita Agustina Nurhasanah Nurhasanah Nurul Yusyawiru Octavia Rini Ogi Maulana Firli Oksep Adhayanto Putri, Fanny Hidayati Eka Raja Ainaya Alfatiha Rani Sofia Ersaprianti Rasmini Rasmini Rd. Mohd. Raditya Ekaputra Tj Ria Arifianti Richa Nahdalaily Fathara Riyan Gaga Siregar Safitri, Wetti Sam'un Raharja Sarah Deriska Pranita Satria, Ibnu SitI Rabiyah Sri Noviani Suci Emilia Auliani Suryadi Suryadi Teddy Prayoga Thalia Ratu Anabell Wahyudi Wahyudi Windayati, Diana Titik Yuni Ayu Anggraini Yuwansari Yuwansari