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The Mediating Role of Job Satisfaction in the Relationship Between Human Resource Management Practices and Turnover Intention Hanifa, Muhammad; Widagdo, Bambang; Rumijati, Aniek
Jurnal Manajemen Bisnis Vol. 15 No. 1: March 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v15i1.19059

Abstract

Research aims: This study examines the mediating role of job satisfaction among employees of a Power Generation Company in Indonesia and its relationship with compensation, training, career development, and turnover intention.Design/Methodology/Approach: This research utilized a cross-sectional survey involving 263 respondents representing all employees. The Partial Least Square Structural Equation Model (PLS-SEM) approach was employed to analyze the data, and SmartPLS was used to process multiple independent variables and test quantitative data.Research findings: The research findings indicate that compensation and career development do not have a significant direct effect on turnover intention. However, training and job satisfaction have a significant direct impact on turnover intention. The indirect relationship reveals that career development, through the mediating variable of job satisfaction, has no significant relationship with turnover intention. However, compensation and training, through the mediating variable of job satisfaction, have a significant relationship with turnover intention.Theoretical Contribution/Originality: The current study aims to expand on the existing literature by examining job satisfaction as a mediating variable between HRM practices (compensation, training, and career development) and employees' intention to leave (turnover intention).Practitioners/Policy Implications: Companies must provide satisfactory employee job satisfaction, as job satisfaction is a key mediating factor in the relationship between compensation and training that can influence turnover intention.Research Limitations/Implications: The practical implications of this study suggest that companies should strive to retain their employees by ensuring their well-being. The research findings indicate that providing employees with more training and certifications may increase their likelihood to seek opportunities at other companies. This outcome aligns with the human capital theory, as the knowledge, competence, and skills acquired by employees become inherent qualities associated with the employees themselves.
Analysis of Sustainability Report Disclosure Quality from Economic, Environmental, and Social Perspectives at PT Petrokimia Gresik Hadawia, Siti; Kholmi, Masiyah; Rumijati, Aniek
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1233

Abstract

Sustainability reporting is essential for corporate transparency and accountability, yet the quality of such disclosures in Indonesia remains limited. PT Petrokimia Gresik, as a major chemical producer, faces scrutiny regarding its environmental and social impacts, which are not fully reflected in its sustainability reporting. This study examines the quality of the company’s 2023 Sustainability Report based on the economic (GRI 200), environmental (GRI 300), and social (GRI 400) dimensions, referring to the GRI Standards 2021 and the triple bottom line framework. A descriptive qualitative method was employed through interviews with CSR personnel and content analysis of the report. Disclosure quality was assessed using a 0–15 index aligned with compliance criteria. The findings indicate that the report falls into the “Partially Applied” category with an overall score of 58%. The environmental dimension achieved the highest score (71%), followed by economic (60%) and social (48%). The low performance in social reporting stems from limited quantitative data, human resource constraints, and missing disclosures such as human rights assessments (GRI 412). Although the company supports the SDGs, improving reporting quality particularly completeness and data quantification is necessary to strengthen transparency and stakeholder trust.
Accounting Conservatism in Family Businesses: An Ethnographic Study of Guanxi in Samarinda Shipping Company Nurul Permatasari, Rika; Juanda, Ahmad; Rumijati, Aniek
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p11

Abstract

This study aims to analyze how accounting conservatism is practiced in a Chinese family-owned shipping company in Samarinda, Indonesia, by exploring the influence of guanxi culture through an ethnographic approach. Guanxi, representing trust, loyalty, reciprocal obligations, and interpersonal harmony, shapes financial decision-making, reporting behavior, and risk assessment in business. The findings suggest that conservatism is not simply an accounting choice, but rather a cultural mechanism to maintain relationship harmony, minimize future uncertainty, and preserve family wealth. This study contributes to the behavioral and cultural accounting literature by demonstrating that accounting practices are embedded in local cultural logic and that family businesses rely on conservative reporting to ensure economic and relationship stability.
PENDAMPINGAN BRANDING KEMASAN JAMU AZZARA DALAM RANGKA OPTIMASI PEMASARAN UNTUK PENINGKATAN PENDAPATAN MASYARAKAT Yulist Rima Fiandari; Ratya Shafira Arifiani; Aniek Rumijati
Studi Kasus Inovasi Ekonomi Vol. 9 No. 01 (2025)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v9i01.40349

Abstract

Branding dan kemasan adalah elemen penting dalam bisnis yang memiliki dampak besar terhadap citra produk dan penjualan. Ini berlaku tidak hanya untuk produk konsumen modern tetapi juga untuk produk tradisional seperti jamu. Jamu AZZARA, salah satu produk jamu tradisional, memiliki potensi besar untuk mendapatkan pengakuan lebih luas di pasar. Sertifikasi halal MUI yang diperolehnya pada Maret 2023 memberikan langkah awal penting dalam memperluas jangkauan pasar dan pemasaran. Namun, saat ini, produk Jamu AZZARA masih terbatas dalam konsumsi kalangan terbatas, terutama di wilayah sekitar lokasi produksi. Kemasan yang digunakan sekarang biasanya untuk konsumsi di tempat, dan belum ada produksi dalam kemasan botol tanpa brand. Produk belum dikemas dalam packaged value sehingga nilai ekonomi dirasa belum optimal dan masih berpeluang untuk ditingkatkan. Tim pengabdi Universitas Muhammadiyah Malang dan Tim pengabdi mahasiswa yang terlibat dalam pengabdian masyarakat memiliki peran penting dalam membantu pemilik usaha dalam proses pendampingan branding dan kemasan. Mereka dapat memberikan pandangan segar dan pemahaman tentang tren pasar terbaru yang dapat membantu Jamu AZZARA bersaing dengan produk sejenis.Kegiatan yang dilakukan meliputi program edukasi dan pendampingan pada Masyarakat
The Effect of Work Environment and Job Rotation on Employee Performance with Job Satisfaction as a Mediation Variable Amiriyyah, Rofilah; Rumijati, Aniek; Mursidi, Mursidi
Business Innovation Management and Entrepreneurship Journal Vol. 4 No. 02 (2025): OCTOBER
Publisher : University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/bimantara.v4i02.42646

Abstract

Human resources are crucial to the success of an organization. One of the efforts to develop human resources is through job rotation. Enhancing the quality of employee performance includes improving the work environment. This study aims to analyze the influence of the work environment and job rotation on employee performance through job satisfaction. The research was conducted at the Representative Office of BKKBN in Central Kalimantan Province using a questionnaire with a sample of 40 civil servants, employing PLS-SEM analysis techniques. The research findings indicate a significant influence of the work environment on job satisfaction. However, the work environment does not significantly affect employee performance. On the other hand, job rotation shows a non-significant influence on both job satisfaction and employee performance. The results of the indirect effect analysis suggest that job satisfaction does not mediate the effects of the work environment and job rotation on employee performance.