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All Journal Jurnal Pariwisata Pesona Journal of Economic, Bussines and Accounting (COSTING) Innovation Business Management and Accounting Journal
Mokhamad Natsir
Universitas Merdeka Malang
Economics, Econometrics & Finance Social Sciences

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ANALISIS BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN MELALUI MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING Alfred Lasarudin; Tanto Gatot Sumarsono; Mokhamad Natsir
Jurnal Pariwisata Pesona Vol 6, No 2 (2021): Edisi Desember 2021
Publisher : Universitas Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jpp.v6i2.5931

Abstract

This research objected to explain the effect of organizational culture against employee performance through the work motivation as an intervening variable. This research used an explanatory research where the model used in this research was a causality model, which was a study that objected to determine the correlation of a cause and effect between the independent variable and the dependent variable. This location of this research was Ijen Suites Resort Convention Malang in 2020. The respondents in this research were 35 employees of Ijen Suites Resort Convention Malang. During the process of this research, the data was collected by using questionnaire and interview. The data was analyzed by using quantitative analysis method with multiple linear regression whose explanation was carried out with qualitative interpretation. The results of this research concluded that organizational culture affected employee’s performance and their work motivation, the stronger organizational culture that existed in the organization improved the employee’s performance and employee’s motivation. Furthermore, work motivation affected the employee’s performance and intervened the affect of organizational culture against employee performance, which meant that the higher the level of work motivation improved employee’s performance, and employee’s performance could be improved if the company implemented a strong organizational culture to motivate the employees.
Towards the sustainability of tourist destinations: the role of trip quality and perceived value in increasing revisit intention at Madiun Umbul Square Hamzah Nugrohanto; Yusaq Tomo Ardianto; Mokhamad Natsir; Nanny Roedjinandari; Bambang Supriadi
Jurnal Pariwisata Pesona Vol. 9 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jpp.v9i1.13035

Abstract

The leisure tourism industry has become highly competitive, offering tourists a multitude of travel options that influence tourists' decisions. Therefore, tourism managers must understand visitor behavior to maintain tourism destinations. The sustainability of a tourist attraction can be influenced by repeat tourist visits, which is easier to achieve than attracting new tourists. Destination managers must continue to improve the quality of products and services to increase the overall value perceived by tourists, which ultimately encourages repeat visits. This research aims to investigate the relationship between trip quality, perceived value, and revisit intention among visitors to Madiun Umbul Square. This quantitative research uses an online questionnaire distributed to visitors to Madiun Umbul Square, with samples collected through incidental sampling. A total of 125 complete questionnaire responses were used as research data and analyzed using multiple regression to ensure the relationship between variables. The results of this research reveal that trip quality, apart from having a direct impact, also indirectly influences revisit intention through perceived value. This study shows the important role of perceived value in increasing the influence of trip quality to increase revisit intention. Future research suggests that researchers can further identify key attributes that form overall perceived value, especially by ensuring visitors experience trip quality positively and include other variables in this research model by adding a satisfaction variable as an antecedent of revisit intention. Previous research recommends that quality and perceived value measurements always accompany satisfaction surveys. This is because quality and value are the main drivers of satisfaction.
PENGARUH KUALITAS SDM, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENGELOLAAN DANA DESA DI WILAYAH KECAMATAN BENDO KABUPATEN MAGETAN Aning Ikawati; Udayat Udayat; M.C. Sina Setyadi; Mokhamad Natsir
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/8yag9h34

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas SDM, pemanfaatan teknologi informasi, dan sistem pengendalian internal terhadap pengelolaan dana desa di wilayah Kecamatan Bendo Kabupaten Magetan. Desain penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan eksplanatori. Populasi dalam penelitian ini adalah seluruh perangkat desa pada 15 desa di Kecamatan Bendo Kabupaten Magetan dengan jumlah responden sebanyak 45 orang yang terdiri dari kepala desa, sekretaris desa, dan bendahara desa. Teknik pengumpulan data dilakukan melalui kuesioner, sedangkan analisis data menggunakan regresi linear berganda dengan bantuan program SPSS yang diawali dengan uji validitas, reliabilitas, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa kualitas SDM, pemanfaatan teknologi informasi, dan sistem pengendalian internal secara simultan berpengaruh signifikan terhadap pengelolaan dana desa. Secara parsial, ketiga variabel tersebut juga berpengaruh signifikan terhadap pengelolaan dana desa, dengan kualitas SDM sebagai variabel yang paling dominan. Implikasi dari penelitian ini adalah pentingnya peningkatan kompetensi aparatur desa, optimalisasi pemanfaatan teknologi informasi, serta penguatan sistem pengendalian internal guna mewujudkan pengelolaan dana desa yang transparan, akuntabel, dan efektif. Penelitian ini memberikan kontribusi dalam memahami faktor-faktor yang mempengaruhi pengelolaan dana desa, khususnya dalam meningkatkan tata kelola keuangan desa yang lebih baik.
Leadership and Motivation form Nurses Performance through Work Loyalty Maria Magdalena Sri Widiastuti; Mokhamad Natsir; Sina Setiyadi
Innovation Business Management and Accounting Journal Vol. 3 No. 3 (2024): July - September
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.048

Abstract

Efforts to improve performance are carried out with leadership that can perform its functions well, increasing employee work motivation and loyalty. This research analyzes the influence of leadership and work motivation on employee performance through work loyalty. They used the path analysis method, taking samples from 145 respondents and using simple random sampling on nurses at Panti Waluya Sawahan Hospital, Malang. The research results state that leadership and work motivation significantly affect employee performance. Leadership and work motivation have a significant effect on work loyalty. Work loyalty has a significant effect on employee performance. Leadership and work motivation influence employee performance through work loyalty at Panti Waluya Sawahan Hospital, Malang.
Strengthening Accountability of Village Officers: The Effect of Competency, Commitment, and Community Participation Sri Wahyuningsih; Mokhamad Natsir; Umu Khouroh
Innovation Business Management and Accounting Journal Vol. 5 No. 1 (2026): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v5i1.357

Abstract

This study explores the factors that influence how transparently and responsibly village officials manage their duties, particularly in handling village fund allocations. As these officials hold significant responsibility for public resources, ensuring accountability is essential for effective local governance. The research focuses on three key areas: the professional skills of the staff, their loyalty to the organization, and the level of involvement from the local community. Data analysis was carried out using the Multiple Linear Regression Analysis method to test the influence of independent variables on the dependent variable both partially and simultaneously The findings reveal that the professional competence and expertise of village officials are the most critical factors in ensuring high-quality public service and reliable management. When officials possess the necessary knowledge and technical abilities, the overall standards of accountability improve significantly. Interestingly, the study found that internal commitment to the office and social oversight from residents do not yet play a major role in driving these standards at the local level. These results suggest that to achieve more professional and trustworthy village administration, the primary focus should be on enhancing the practical training and human resource development of the officials. By prioritizing skill-building, local governments can ensure that public funds are managed more effectively for the benefit of the community. Data analysis was carried out using the Multiple Linear Regression Analysis method to test the influence of independent variables on the dependent variable both partially and simultaneously.
Co-Authors Alfred Lasarudin Aning Ikawati Hamzah Nugrohanto M.C. Sina Setyadi Maria Magdalena Sri Widiastuti Nanny Roedjinandari Sina Setiyadi Sri Wahyuningsih Supriadi, Bambang Tanto Gatot Sumarsono Udayat Udayat Umu Khouroh Yusaq Tomo Ardianto