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All Journal Jurnal Pariwisata Pesona Journal of Economic, Bussines and Accounting (COSTING) CAPITAL: JURNAL EKONOMI DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Bisnis dan Manajemen International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Journal of Management and Creative Business Social Science Academic Business Management Research Innovation Business Management and Accounting Journal Jurnal Akuntansi Bisnis dan Humaniora
Mokhamad Natsir
Universitas Merdeka Malang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice 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.
Pengaruh Kualitas Layanan Dan Transparansi Dalam Meningkatkan Kepuasan Pengguna Layanan Melalui Kepercayaan Di Pengadilan Negeri Malang Nabil Ichlasul Fikri; Bambang Supriadi; Mokhamad Natsir
Jurnal Akuntansi Bisnis dan Humaniora Vol. 13 No. 2 (2026): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v13i2.9900

Abstract

Layanan publik di sektor peradilan berperan penting dalam membangun kepercayaan masyarakat, namun masih menghadapi tantangan berupa ketidakpuasan, birokrasi, dan keterbatasan transparansi. Penelitian ini bertujuan menganalisis pengaruh kualitas layanan dan transparansi terhadap kepuasan pengguna layanan di Pengadilan Negeri Malang dengan kepercayaan sebagai variabel mediasi. Penelitian menggunakan pendekatan kuantitatif melalui metode survei dan analisis jalur (path analysis) terhadap 80 responden pengguna layanan pengadilan. Hasil penelitian menunjukkan bahwa persepsi pengguna terhadap kualitas layanan, transparansi, kepercayaan, dan kepuasan berada pada kategori sangat baik. Pelayanan yang profesional, responsif, sopan, serta didukung infrastruktur dan teknologi yang memadai menjadi faktor utama yang diapresiasi pengguna. Penelitian menemukan bahwa kualitas layanan berpengaruh positif terhadap kepercayaan, tetapi tidak berpengaruh langsung terhadap kepuasan pengguna. Transparansi tidak berpengaruh terhadap kepercayaan, namun berpengaruh langsung terhadap kepuasan pengguna melalui keterbukaan informasi, kejelasan prosedur, dan komunikasi yang konsisten. Kepercayaan terbukti berpengaruh signifikan terhadap kepuasan serta memediasi hubungan antara kualitas layanan dan kepuasan, tetapi tidak memediasi hubungan antara transparansi dan kepuasan. Secara simultan, kualitas layanan dan transparansi berpengaruh terhadap kepuasan pengguna melalui kepercayaan. Peningkatan mutu pelayanan publik di sektor peradilan perlu menekankan profesionalisme, konsistensi, integritas, dan keterbukaan lembaga.
The Effect of Organizational Communication, Innovative Work Behavior, and Work Motivation on the Performance of Guidance and Counseling Teachers Tim Slamet Sulistiyono; Mokhamad Natsir; Harianto Respati
Social Science Academic Vol. 4 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ssa.10537

Abstract

The objective of this study is to examine the effect of communication, innovative behavior, and work motivation on teacher performance. This research focuses on investigating the performance of Guidance and Counseling teachers at public junior high schools in Magetan Regency. This study employs a quantitative research design using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) statistical analysis technique. The population of this study consists of 97 respondents, and a census method was applied. The respondents are Guidance and Counseling teachers with a teaching tenure ranging from 0 to 36 years. The findings of this study indicate that communication, innovative behavior, and work motivation have a significant effect, both partially and simultaneously, on the performance of Guidance and Counseling teachers at SMP Negeri in Magetan Regency, with work motivation emerging as the most dominant variable. These results confirm that the improvement of Guidance and Counseling teachers’ performance is strongly determined by the quality of communication, innovative capacity, and strong work motivation in carrying out counseling service duties. The results of this study are expected to serve as consideration and input for the Education Office, school supervisors, and school principals in implementing continuous professional development for Guidance and Counseling teachers in order to enhance the quality of school services.
EXPLORING THE PARADOXES OF TOURISM: HOW MEMORABLE EXPERIENCES, CITY BRANDING, AND DESTINATION IMAGE INFLUENCE REVISIT INTENTIONS? Widji Astuti; Mokhamad Natsir; Muhammad Elmas
Jurnal Riset Bisnis dan Manajemen Vol. 18 No. 1 (2025): February Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v18i1.17579

Abstract

This study addresses a critical gap in tourism literature by examining how memorable tourism experiences, city branding, and destination image collectively influence revisit intention through tourist satisfaction in Batu City Tourism Village. Using Structural Equation Modeling (SEM) on data from 155 visitors surveyed within six months of their visit, the results show that while memorable experiences and city branding enhance satisfaction, they do not directly impact revisit intention. In contrast, destination image significantly influences revisit intention, highlighting its critical role in shaping tourist behavior. The findings challenge the assumption that positive experiences and strong branding alone ensure return visits, emphasizing the complexity of tourist decision-making. Additionally, tourist satisfaction mediates these relationships but proves insufficient on its own to guarantee revisit intention. These insights underscore the need for dynamic tourism strategies that prioritize enhancing destination image while offering compelling reasons for tourists to return, ensuring alignment with evolving preferences and expectations.
Pengaruh Kepemimpinan Digital dan Dukungan Organisasi terhadap Kelincahan Digital melalui Pemberdayaan Psikologis dan Kesiapan Digital Pegawai DJPb Jawa Timur Yanuardi Bachtiar; Umu Khouroh; Mokhamad Natsir
Journal of Management and Creative Business Vol. 4 No. 4 (2026): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v4i4.7686

Abstract

This study examines the mechanisms that shape employees' digital agility. Organizational resources in the form of digital leadership and perceived organizational support are positioned as foundations that influence agile behavior through psychological empowerment and digital readiness as serial mediators. A quantitative explanatory analysis was conducted using PLS-SEM with SmartPLS v4.1.1.8. Data were collected through a cross-sectional survey of 140 civil servants of the Directorate General of Treasury in East Java Province. All measurement models met the required criteria for PLS-SEM, and the structural model showed no significant collinearity and no critical risk of common method bias. The findings reveal that digital leadership and organizational support are not directly related to digital agility, but are significantly related to psychological empowerment. Psychological empowerment is significantly related to digital readiness and digital agility, and digital readiness is directly related to digital agility. The serial mediation analysis identifies an indirect-only mediation pattern. These findings indicate that digital leadership and organizational support remain important, but their influence on digital agility is transmitted through employees' internal psychological processes and readiness. This study clarifies the conceptual distinction between digital readiness as a pre-change condition and digital agility as a more advanced adaptive behavior.
Pengaruh Kontrak Psikologis dan Kesenjangan Digital terhadap Keterlibatan Pegawai (Employee Engagement) Dimoderasi Budaya Organisasi pada Kantor Bea Cukai Edi Suwandi; Mokhamad Natsir; Umu Khouroh
CAPITAL: Jurnal Ekonomi dan Manajemen Vol. 10 No. 01 (2026)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/capital.v10i01.25750

Abstract

Penelitian ini menguji bagaimana kontrak psikologis dan kesenjangan digital memengaruhi keterlibatan pegawai (employee engagement), dengan melibatkan budaya organisasi sebagai variabel moderasi pada Kantor Bea dan Cukai. Masalah utama dalam riset ini bertumpu pada masifnya perubahan sistem kerja digital di lingkungan pemerintahan yang menuntut kesiapan mental dan komitmen nyata dari para pegawai di lapangan. Kami menggunakan pendekatan kuantitatif kausal dengan analisis data berbasis Partial Least Squares Structural Equation Modeling (PLS-SEM). Pengumpulan data dilakukan dengan menyebar kuesioner kepada seluruh pegawai di Kantor Bea Cukai Madiun dan Kediri, sehingga diperoleh 124 responden yang valid melalui teknik sensus. Hasil olah statistik membuktikan bahwa pemenuhan kontrak psikologis dan penguatan budaya organisasi terbukti memberikan pengaruh positif yang signifikan dalam menaikkan keterlibatan kerja pegawai. Sebaliknya, masalah kesenjangan digital sama sekali tidak memperlihatkan pengaruh yang signifikan terhadap tinggi rendahnya keterikatan kerja pegawai di kantor pabean ini. Dari sisi efek interaksi, kami menemukan bahwa budaya organisasi berfungsi sebagai penguat hubungan antara kontrak psikologis dan keterlibatan pegawai, namun tidak terbukti memoderasi dampak kesenjangan digital. Secara teoretis, temuan lapangan ini memperkuat argumentasi Social Exchange Theory dalam organisasi pelayanan publik. Rekomendasi praktis dari studi ini menyarankan agar manajemen lebih fokus merawat budaya kerja positif dan menjaga kesepakatan tidak tertulis dengan pegawai, daripada menghabiskan energi organisasi hanya untuk menyembuhkan ketimpangan penguasaan teknologi informasi.
Co-Authors Alfred Lasarudin Ami Widyastutik Aning Ikawati Edi Suwandi Erlina Yuni Arista Hamzah Nugrohanto Kamaluddin M.C. Sina Setyadi Maria Magdalena Sri Widiastuti Muhammad Elmas Nabil Ichlasul Fikri Nanny Roedjinandari Patalo, Ryan Gerry Respati Respati Robiatul Adawiyah Sem Kandai Sina Setiyadi Sri Wahyuningsih Sunardi Sunaryati Hardiani Supriadi, Bambang Tanto G Sumarsono Tanto Gatot Sumarsono Tim Slamet Sulistiyono Udayat Udayat Umu Khouroh Widji Astuti Yanuardi Bachtiar Yusaq Tomo Ardianto