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Interest In Participating Brevet Training: Motivation And Knowledge As Determinants Of Accounting Students In East Kalimantan Kusno, Hendra Sanjaya; Santika, Sisca; Ramadhani, Ranita; Sari, Danar Retno; Arazy, Dito Rozaqi
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p10

Abstract

This study aims to reveal the role of economic motivation as a moderating variable that can strengthen the relationship between career motivation, quality motivation, and knowledge on the interest of Accounting students in East Kalimantan in participating in the Tax Brevet training program. The study utilized secondary data with a population of Accounting students in East Kalimantan selected through accidental sampling. Career motivation, quality motivation, and tax knowledge have an influence on student interest in participating in the Tax Brevet training program. Economic motivation can only strengthen the relationship between quality motivation and interest in participating in the tax brevet, but not on career motivation or tax knowledge.
Integrasi HAIS-Q dan ISA Model dalam Peningkatan Kesadaran Keamanan Informasi untuk Mitigasi Risiko Siber Sari, Danar Retno; Kusno, Hendra Sanjaya; Jamal, Nurwahidah; Pongtuluran, Ezra Hartato; Anhar, Wahyu
Jurnal Rekayasa Teknologi Informasi (JURTI) Vol 10, No 1 (2026): Jurnal Rekayasa Teknologi Informasi (JURTI)
Publisher : Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jurti.v10i1.23665

Abstract

Pesatnya transformasi digital di berbagai sektor telah membuka peluang besar sekaligus tantangan baru dalam menjaga keamanan informasi. Di tengah upaya pemerintah dan organisasi membangun infrastruktur digital yang kuat, faktor manusia masih menjadi titik lemah yang paling rentan terhadap serangan siber dan kebocoran data. Penelitian ini bertujuan untuk menganalisis tingkat kesadaran keamanan informasi masyarakat dengan mengintegrasikan Human Aspects of Information Security Questionnaire (HAIS-Q) dan Information Security Awareness (ISA) Model sebagai pendekatan mitigasi risiko siber. Model ini menyoroti tiga aspek utama perilaku keamanan digital, yaitu manajemen kata sandi (password management), penggunaan media sosial (social media usage), dan keamanan perangkat seluler (mobile device security), yang menggambarkan dimensi pengetahuan (knowledge), sikap (attitude), dan perilaku (behavior) pengguna. Penelitian ini melibatkan 112 responden aktif pengguna teknologi digital dan dianalisis menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS). Integrasi HAIS-Q dan ISA Model dalam penelitian ini memberikan kontribusi konseptual dan praktis untuk meningkatkan literasi keamanan informasi, sekaligus menempatkan pengguna sebagai aktor utama dalam upaya mitigasi risiko siber di era digital.
The Role of Job Satisfaction in Linking Work Environment and Motivation to Employee Performance: Evidence from an Electrical and Mechanical Contracting Company Kusno, Hendra Sanjaya; Santika, Sisca; Ramadhani, Ranita; Sari, Danar Retno
MEC-J (Management and Economics Journal) Vol 10, No 1 (2026)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v10i1.36895

Abstract

Numerous studies have examined the relationships among work environment, work motivation, job satisfaction, and employee performance, empirical findings remain inconsistent, particularly regarding the mediating role of job satisfaction. Moreover, research focusing on electro-mechanical contracting companies operating in project-based and high-risk environments remains limited. This study aims to analyze the influence of work environment and work motivation on employee performance, with job satisfaction as a mediating variable. The research was conducted at PT. XXX involving 41 employees using a saturated sampling technique. Data were analyzed using Structural Equation Modeling, Partial Least Squares (SEM-PLS) with bootstrapping to examine direct and indirect effects. The results indicate that work environment and work motivation significantly influence job satisfaction, and job satisfaction partially mediates their relationship with employee performance. However, the direct effects remain significant, suggesting complementary rather than full mediation. The findings reveal that in project-based organizational contexts, employee performance is shaped not only by psychological satisfaction but also by structural and operational demands. Theoretically, this study extends Herzberg’s Two-Factor Theory and is further supported by Self-Determination Theory by demonstrating that satisfaction functions as a psychological transmission mechanism rather than the sole determinant of performance. Practically, the findings highlight the importance of simultaneously strengthening structural work systems and motivational strategies to enhance employee performance.