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The effect of competence, independence, and motivation on the quality of local government internal audit in regional financial supervision at the East Java Provincial Inspectorate Silitonga, Anna Dewi Debora; Sundjoto, Sundjoto; Rahayu, Sri
Gema Wiralodra Vol. 15 No. 1 (2024): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v15i1.682

Abstract

This research investigates the influence of competence, independence and motivation on the quality of internal audits carried out by the East Java Provincial Inspectorate in the context of regional financial supervision. This study uses a quantitative approach. The population in this study was all 53 East Java Province Inspectorate auditors. Sampling in this research was a total sampling technique. The data collection method used in this research is by using a questionnaire. The data analysis technique in this research is regression analysis. This research finds a significant and positive influence of competence on internal audit quality, indicating that a higher level of competence among auditors contributes to more effective financial supervision. Independence also shows a positive and significant influence on audit quality, emphasizing the importance of auditor impartiality and autonomy in ensuring a rigorous audit of financial processes. Additionally, motivation shows a positive and significant impact on audit quality, underscoring the role of intrinsic drive in driving a proactive and holistic approach to financial oversight. These findings highlight the interaction of these factors in improving the effectiveness of internal audit in the East Java Provincial Inspectorate, explaining important dimensions that contribute to the overall quality of regional financial supervision practices. This research can contribute to academic literature in the field of internal audit, especially in the context of local government.
Pengaruh Rekrutmen dan Seleksi pada Kompensasi Langsung dan Kinerja Karyawan di Industri Tekstil Sundjoto, Sundjoto
Indonesian Business Review Vol 7 No 1 (2024): Indonesian Business Review
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/ibr.7.1.1-17

Abstract

To face an increasingly stringent environment and also try to gain influence from the free market in Indonesia, the textile industry must prepare its human resources and expect them to emerge from conditions of tight competition, especially from the work ability or performance utilized to support company activities and provide added value on the products produced. This research is aimed at finding out the effect of selection and recruitment on employee compensation and performance where the data collection testing technique was carried out using Structural Equation Modeling using AMOS V.4.01. This research was conducted at several textile companies in the East Java region. The number of respondents taken for this research was 120 people from all of the textile company employees who were the research subjects. The scientific findings of this research show that all variables are estimated to have a significant influence on employee performance and show that employee performance cannot be achieved optimally without determining compensation first.
PENGARUH PENEMPATAN, TUNJANGAN KINERJA, DAN KESEMPATAN BERKARIR TERHADAP KEPUASAN KERJA PEGAWAI DI KANTOR PELAYANAN PAJAK PRATAMA BANGKALAN Utomo, Prasetyo; Sundjoto, Sundjoto; Rahayu, Sri
Jurnal Manajemen Vol. 13 No. 2 (2023): JURNAL MANAJEMEN VOL. 13 NO. 2 DESEMBER 2023
Publisher : Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/jm.v13i2.3768

Abstract

This study aims to examine the effect of placement, performance benefits, and career opportunities on employee job satisfaction at work. The sample in this study were 79 employees at the Bangkalan Tax Service Office. The analytical tool used is multiple linear regression. The data processing application uses SPSS version 20. The results show that simultaneously by using the F test, the variables between placement, performance benefits, and career opportunities affect employee job satisfaction, while partially by using the t test, placement variables, performance benefits, and career opportunities have a significant effect on employee job satisfaction at KPP Pratama Bangkalan
PENGARUH DEWAN KOMISARIS INDEPENDEN, LIKUIDITAS, DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS Vascha, Dio Torik; Rahayu, Sri; Sundjoto, Sundjoto
Jurnal Manajemen Vol. 13 No. 2 (2023): JURNAL MANAJEMEN VOL. 13 NO. 2 DESEMBER 2023
Publisher : Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/jm.v13i2.3842

Abstract

economic misery are finished earlier than a real financial ruin happens in a business enterprise. financial misery commonly happens because of fraud in management, not able to pay the employer's liabilies or money owed with property owned, and the earnings derived by using the company isn't always proportional to the entire belongings issued. The purpose of this examine is to decide the effect of unbiased board of commissioners, liquidity, profitability, and working potential to financial distress. The populace in this take a look at is a shipping company indexed at the Indonesia inventory alternate length 2020-2022. This sampling method the use of purposive sampling. statistics evaluation turned into processed the usage of SPSS model 24 software. The outcomes showed that the liquidity, profitability, and running potential variables influenced the economic distress, at the same time as the impartial board variable did now not affect the economic misery. key phrases : financial distress, independent board of commissioners, liquidity, profitability.
The Influence of Leadership, Career Development, and Organizational Commitment on Employee Performance at the Education Office of Gresik Regency Laila, Husnul; Sundjoto, Sundjoto; Rahayu, Sri
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.v8i1.44190

Abstract

This study aims to examine the influence of leadership, career development, and organizational commitment on employee performance at the Education Office of Gresik Regency. The research was conducted using a quantitative approach with a survey method involving employees from the Education Office as the sample. Data were collected through questionnaires and analyzed using statistical techniques, including regression analysis, to identify the relationships between the variables.The results of the study indicate that leadership significantly affects employee performance, with effective leadership enhancing employee motivation and performance. Career development programs also have a positive impact on employee performance, as they provide opportunities for skill enhancement and personal growth. Furthermore, organizational commitment was found to be a key factor in improving employee performance, as employees who are more committed tend to exhibit higher levels of job satisfaction and productivity.This study concludes that leadership, career development, and organizational commitment are critical factors that influence employee performance in the Education Office of Gresik Regency. The findings suggest that management should focus on improving these areas to optimize employee performance and contribute to the overall success of the organization.
Pengaruh Lingkungan Kerja, Kompensasi Langsung, dan Fasilitas Kerja Terhadap Produktivitas Kerja pada Karyawan Swasta Generasi Milenial di Kota Surabaya Pradana Pinasthika, Nathan; Sundjoto, Sundjoto; Rahayu, Sri
Jurnal Pendidikan Indonesia Vol. 6 No. 2 (2025): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i2.7436

Abstract

Generasi milenial mulai mendominasi angkatan kerja pada dunia kerja saat ini. Generasi Y atau dapat disebut juga sebagai generasi milenial merupakan generasi yang lahir antara tahun 1980 dan 1995. Penelitian ini menggunakan pendekatan kuantitatif, karena penelitian ini disajikan dengan angka-angka. Hal ini sesuai dengan pendapat yang mengemukakan penelitian kuantitatif adalah pendekatan penelitian yang banyak dituntut menguakan angka, mulai dari pengumpulan data, penafsiran terhadap data tersebut, serta penampilan hasilnya. Berdasarkan uraian di atas maka permasalahan dalam penelitian ini dirumuskan sebagai berikut: 1. Menguji dan menganalisis pengaruh lingkungan kerja terhadap produktivitas kerja karyawan generasi milenial di Surabaya. 2. Menguji dan menganalisis pengaruh kompensasi langsung terhadap produktivitas kerja karyawan generasi milenial di Surabaya. 3. Menguji dan menganalisis pengaruh fasilitas kerja terhadap produktivitas kerja karyawan generasi milenial di Surabaya. 4. Menguji dan menganalisis pengaruh simultan lingkungan kerja, kompensasi langsung, dan fasilitas kerja terhadap produktivitas kerja karyawan generasi milenial di Surabaya. Kesimpulan yang diperoleh berdasarkan hasil penelitian Lingkungan kerja berpengaruh positif dan signifikan terhadap produktivitas kerja karyawan swasta generasi milenial di Surabaya. Ruang kerja yang nyaman dan memadai, seperti pencahayaan yang baik dan perabotan ergonomis, dapat meningkatkan konsentrasi dan fokus karyawan.
Pengaruh Work Family Conflict, Mental Health, Competency Terhadap Performance Wanita Pekerja Wayan Kaweri, Ni; Sundjoto, Sundjoto; Rahayu, Sri; Fitrianty, Rifda
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 8 (2024): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i8.2731

Abstract

Penelitian ini menganalisis pengaruh konflik pekerjaan-keluarga (Work Family Conflict), kesehatan mental, dan kompetensi terhadap kinerja pegawai perempuan di Kanwil DJP Jawa Timur I. Dalam era Society 5.0, tuntutan terhadap peran perempuan semakin kompleks, baik dalam pekerjaan maupun keluarga, yang sering kali berdampak negatif pada kinerja dan kesehatan mental mereka. Data dikumpulkan melalui metode kuesioner dengan pendekatan kuantitatif, kemudian dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa konflik pekerjaan-keluarga memiliki pengaruh negatif yang signifikan terhadap kinerja, sementara kompetensi dan kesehatan mental memiliki pengaruh positif yang signifikan. Studi ini menggarisbawahi pentingnya keseimbangan kehidupan kerja dan dukungan organisasi untuk meningkatkan kinerja pegawai perempuan. Dengan menyediakan kebijakan fleksibilitas dan pelatihan, organisasi dapat menciptakan lingkungan kerja yang produktif sekaligus mendukung kesejahteraan mental.
The effect of Distributive Justice, Procedural Justice, and Interactional Justice on Job Satisfaction of Employees of The Tax Service Office (KPP) Pratama Sidoarjo Utara Firmansyah, Derry Marendra; Sundjoto, Sundjoto; Rahayu, Sri
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 3 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i3.953

Abstract

This research aims to analyze the influence of Distributive Justice, Procedural Justice, and Interactional Justice on the Job Satisfaction of employees at the North Sidoarjo Primary Tax Office (KPP Pratama Sidoarjo Utara). The research type is an influence study. The population in this research consists of 102 employees at KPP Pratama Sidoarjo Utara. The research sample was calculated using the Slovin formula, resulting in a sample size of 84. Data collection was conducted using a questionnaire, and variable measurement used the Likert scale. Data analysis utilized multiple linear regression and hypothesis testing. The research results form the regression equation as follows: Y = 1.641 + 0.203X1 + 0.225X2 + 0.489X3. The hypothesis testing results indicate that: 1) Distributive Justice, Procedural Justice, and Interactional Justice simultaneously have a significant influence on the Job Satisfaction of employees at the North Sidoarjo Primary Tax Office (KPP Pratama Sidoarjo Utara); 2) Distributive Justice partially has a significant influence on the Job Satisfaction of employees at the North Sidoarjo Primary Tax Office (KPP Pratama Sidoarjo Utara); 3) Procedural Justice partially has a significant influence on the Job Satisfaction of employees at the North Sidoarjo Primary Tax Office (KPP Pratama Sidoarjo Utara); 4) Interactional Justice partially has a significant influence on the Job Satisfaction of employees at the North Sidoarjo Primary Tax Office (KPP Pratama Sidoarjo Utara).
DAMPAK DIGITALISASI TERHADAP MODEL BISNIS KEWIRAUSAHAAN PADA SEKTOR E-COMMERCE Ari Prabowo; Sri Rahayu; Sundjoto, Sundjoto; Rifda Fitrianty
Media Bina Ilmiah Vol. 19 No. 8: Maret 2025
Publisher : LPSDI Bina Patria

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

Abstract

Digitalization has emerged as the primary driver of transformation in the e-commerce sector, significantly affecting entrepreneurial business models. This study aims to examine the impact of digitalization on entrepreneurial business models within the e-commerce sector by utilizing secondary data through literature reviews and content analysis. The research focuses on the implementation of e-commerce platforms, digital marketing, data analytics, and operational automation, which collectively drive operational efficiency, product innovation, and enhanced customer relationships. The findings indicate that the adoption of digital technology positively influences the transformation of entrepreneurial business models, as digital features help entrepreneurs improve speed, accuracy, and flexibility in business operations. Moreover, the study identifies challenges faced by business operators, such as data security issues, limited digital skills, and increasingly intense market competition. The implications of these findings are both theoretical and practical, offering strategic recommendations for entrepreneurs and policymakers to optimize the use of digital technology to enhance competitiveness and economic growth in the digital era.
The Influence of Organizational Culture and Organizational Commitment on Managerial Performance at KPPBC TMP A Pasuruan Basith, Heryaas; Sundjoto, Sundjoto; Rahayu, Sri; Fitrianty, Rifda
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3943

Abstract

Effective employee performance is central to organizational success, as it determines an institution’s ability to meet objectives efficiently and maintain competitive advantages. This research examines the role of organizational culture and employee commitment in shaping managerial performance at KPPBC TMP A Pasuruan, a critical Indonesian customs and excise office operating under stringent regulatory and bureaucratic structures. Employing a quantitative methodology, the study targeted the full population of 119 employees, selecting 66 respondents via simple random sampling to ensure proportional representation and mitigate sampling bias. Data were collected through structured Likert-scale questionnaires validated for reliability and construct accuracy, measuring perceptions of organizational culture, commitment, and managerial performance. Multiple linear regression analysis using SPSS allowed the evaluation of both individual and joint effects of the independent variables. Results indicate that organizational culture and commitment both have significant positive impacts on managerial performance, both separately and in combination, accounting for a substantial proportion of performance variation. Strong organizational culture instills shared values, norms, and behavioral guidance that facilitate strategic decision-making, creativity, and operational efficiency. Simultaneously, committed employees exhibit greater emotional attachment, responsibility, and motivation, resulting in improved managerial effectiveness. These findings suggest that the integration of cultural alignment and employee commitment is critical in cultivating a supportive, high-performance managerial environment. For practitioners and leaders, the study underscores the importance of fostering a strong organizational culture alongside promoting employee dedication, which together enhance managerial capability, organizational outcomes, and the development of a disciplined, accountable, and performance-oriented workforce.