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All Journal Kinerja Jurnal Kawistara : Jurnal Ilmiah Sosial dan Humaniora MODUS-Jurnal Ekonomi dan Bisnis ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Kawistara
Roberto Akyuwen
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Journal : ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING

 1 
Pengaruh Motivasi Kerja, Kepuasan Kerja, dan Komitmen Organisasi Terhadap Kinerja Pegawai Melalui Disiplin Kerja Sebagai Mediator Yeni Dwi Hastuti; Tabrani; Roberto Akyuwen
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i1.396

Abstract

The employee’s performance is the very important for the goal achievement on an organization. The purpose of this study was to examine and analyze the effect of work motivation, job satisfaction, and organizational commitment on employee performance through work discipline as a mediator at the Tegal City Diskominfo. This research method uses a quantitative research approach. The analysis process with a sample of direct observation with 49 respondents. The instruments used in this study using questionnaires. The questionnaire has been tested for validity and reliability. The research analysis uses Structural Equation Modeling (SEM). Based on the results of the analysis, it can be concluded that work motivation, job satisfaction, and organizational commitment has a significant and positive effect on employee work discipline. Furthermore, work discipline has a significant and positive effect on employee performance. While work motivation and job satisfaction have no effect on employee performance. The organizational commitment is known to have a significant and positive effect on employee performance.
Pengaruh Stres dan Konflik Kerja Terhadap Kinerja Eka Susilowati; Gunistiyo; Roberto Akyuwen
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i1.405

Abstract

The purpose of this study is to determine the effect of work stress and conflict on local government’s employee performance with gender as a moderator. The primary data was gathered from 80 respondents by using a closed questionnaire. These respondents were the employees of the Government of Tegal City. The collected data was analyzed using a single regression. The first conclusion is that work stress and conflict can affect employees’ performance. Secondly, it was found that gender is able to moderate the relationship between stress and work conflict and employees’ performance.
Determinan Kualitas Laporan Keuangan Puskesmas dengan Mediasi Pemanfaatan Teknologi Informasi Sugiarti, Sri; Rahmatika, Dien Noviany; Akyuwen, Roberto; Setyowati, Ratna Faridah
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2542

Abstract

Delays in reporting, errors in budget recording and calculation, and low compliance with Government Accounting Standards (GAS) reflect weak financial governance. This phenomenon demonstrates the complexity of problems in Community Health Center financial management that have the potential to affect public service accountability and public trust in health sector financial governance. This study aims to analyze the influence of internal control systems, financial literacy, and human resource competency on the quality of Community Health Center financial reports, with the use of information technology as a mediating variable. This study is motivated by the low quality of financial reporting in Community Health Centers in Brebes Regency, as indicated by late reporting, budget recording errors, and low compliance with Government Accounting Standards. This study uses a quantitative approach with a survey method of 196 respondents selected by cluster random sampling from 38 Community Health Centers. Data were analyzed using the Structural Equation Modeling (SEM) method based on Smart PLS. The results show that internal control systems, financial literacy, and human resource competency are three key variables that can improve the quality of financial reports in a directive manner. The internal control system showed the strongest impact (t = 2.454), followed by human resource competency (t = 2.850) and financial literacy (t = 2.845). All of these variables also contribute to increasing the adoption of information technology, with human resource competency providing the highest contribution (t = 5.399). Information technology itself has a significant influence on the quality of financial reports (t = 3.434). This finding has important implications for improving financial governance in the primary healthcare sector through strengthening human resource capacity, financial literacy, internal control systems, and digital transformation.
Co-Authors Dien Noviany Rahmatika Eka Susilowati Gunistiyo Gurpreet Dhillon, Gurpreet Krisna Wijaya Krisna Wijaya M. Faisal Nasution, M. Faisal Mangowal, Caroline Ray R Boffey Ray R Boffey, Ray R Robert John Powell Robert John Powell, Robert John Setyowati, Ratna Faridah Sri Sugiarti Suwandi Suwandi Tabrani Yeni Dwi Hastuti