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All Journal Sistemasi: Jurnal Sistem Informasi Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Ekonomi Manajemen Sistem Informasi Jurnal STEI Ekonomi International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) J-COSCIS : Journal of Computer Science Community Service Journal Islamic Business and Entrepreneurship / JIBE Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) The Indonesian Journal of Computer Science Jurnal Ekonomi, Manajemen, Akuntansi Jurasima : Journal of Entrepreneurship, Accountancy, Economy and Management
Susi Handayani
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Dampak Job Crafting, Work Environment, Work Engaggement Terhadap Work Performance Pada Karyawan Bagian Medis Di Rumah Sakit Ibu dan Anak YK. Madira Palembang Yulianti, Yulianti; Budi Setiawan; Susi Handayani
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 4 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Maret - April 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i4.4559

Abstract

Faktor yang dapat berdampak pada work performance karyawan adalah job crafting, work environment, dan work engagement. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis dampak job crafting, work environment, dan work engagement terhadap work performance pada karyawan medis di Rumah Sakit Ibu dan Anak YK Madira Palembang. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner yang disebarkan kepada 80 responden yang merupakan karyawan medis di rumah sakit tersebut. Data yang diperoleh dianalisis menggunakan regresi linear berganda untuk menentukan dampak variabel independen terhadap variabel dependen. Berdasarkan hasil uji hipotesis yang telah dilakukan, diperoleh hasil bahwa job crafting berdampak signifikan terhadap work performance. Hasil pengujian hipotesis secara parsial (Uji t) menunjukkan bahwa variabel job crafting memiliki dampak positif dan signifikan terhadap work performance, dengan nilai t-hitung sebesar 5,708 yang lebih besar dari t-tabel 1,668. Selain itu, work environment juga menunjukkan dampak positif dan signifikan dengan t-hitung sebesar 3,457, sementara work engagement memberikan dampak yang paling kuat dengan t-hitung sebesar 4,763. Pengujian secara simultan (Uji F) menunjukkan bahwa job crafting, work environment, dan work engagement secara bersama-sama berdampak signifikan terhadap work performance, dengan F-hitung sebesar 162,752 dan lebih besar dari F-tabel 2,49. Koefisien determinasi (R²) menunjukkan bahwa 86,0% variasi dalam work performance dapat dijelaskan oleh ketiga variabel tersebut. Dari hasil penelitian, dapat disimpulkan bahwa penerapan yang efektif terhadap job crafting, work environment, dan work engagement secara signifikan dapat berkontribusi dalam meningkatkan kinerja karyawan medis di Rumah Sakit Ibu dan Anak YK Madira Palembang.
Pengaruh Tingkat Pengungkapan Sustainability Reporting terhadap Earnings Management pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2021–2024 Hanifa Diah Astari; Susi Handayani
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Maret: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i1.3973

Abstract

This study empirically investigates how the degree of transparency in sustainability reporting influences earnings management practices among listed companies in Indonesia's energy sector on the Indonesia Stock Exchange, covering the period from 2021 to 2024. Grounded in three theoretical perspectives Agency Theory, Stakeholder Theory, and Legitimacy Theory this study argues that when companies disclose their sustainability information more comprehensively, management's capacity to manipulate reported earnings becomes increasingly constrained, owing to reduced information asymmetry and heightened external scrutiny. The independent variable is measured through the Sustainability Reporting Disclosure Index (SRDI), constructed based on the GRI Standards 2021, while earnings management is proxied by the absolute value of discretionary accruals derived from the Modified Jones Model. Firm size and leverage are incorporated as control variables. Using purposive sampling, 32 companies were selected, generating a total of 128 observations. The data were analysed through panel data regression employing a Random Effects Model with White's cross-section robust standard errors. The results reveal that sustainability reporting transparency does not exert a statistically significant effect on earnings management. This finding suggests that, within Indonesia's energy sector, sustainability reporting tends to function more as a legitimacy-seeking tool rather than a genuine expression of corporate transparency. Firm size was found to have a significant negative effect on earnings management, whereas leverage did not demonstrate a meaningful influence. This study contributes to the growing body of literature examining the relationship between sustainability reporting and earnings management, with particular relevance to the energy sector in the Indonesian context.
Co-Authors Aditia Maulana Ihzan Akbar, Junior Akmal Jayyidan Baihaqi Budi Setiawan Dafwen Toresa Dr. Endah Dewi Purnamasari, SE, MM Emilda Ervina Chabibatul Choiriyah Eva Mutoharoh Evalyne Laura Samantha Ol Saragih Fajrizal Hafsah Hanifa Diah Astari Iqbal Harifal Lestari, Mutiara Cinta Lila Bismala Lu'luil Cindy Primadhani Lusiana Dwi Lestari Manuel Aristo Surbakti Muhammad Iqbal Nashrullah Adhipramana Nirpataka Ningsih, Kursiah Warti Rahmah Fithriani Risma Widiastuti Rosnida Br Sinaga Roswaty RR. Ella Evrita Hestiandari Sabna, Eka Siti Komariah Hildayanti Syahril Taslim Taslim Malano Taslim Taslim Tersa Intan TryCahyono Walhidayat Wirdah Choiriyah Yogi Yunefri, Yogi Yulianti Yulianti