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Psychological capital, leader-member exchange, and job involvement in shaping innovative behavior and work habits: Evidence from a non-banking financial entity in Jawa and Papua Mustajab, Duta; Darmayanti, Novi
Annals of Human Resource Management Research Vol. 4 No. 2 (2024): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v4i2.3003

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Purpose: This study examines the influence of psychological capital, leader-member exchange, and job involvement on employees’ innovative behavior and work habits in the context of organizational transformation. Methodology: Using a sample of 403 employees from a state-owned Non-Banking Financial Entity (NBFE) operating across Jawa and Papua provinces, the study analyzes how individual and relational factors contribute to developing sustainable work practices, with innovative behavior as a mediating variable. Structural equation modeling with bootstrapping was applied to test the hypothesized relationships. Results: The results show that psychological capital and job involvement significantly enhance innovative behavior, which in turn positively affects employees’ work habits. Innovative behavior also mediates the relationship between psychological capital and job involvement with work habits. In contrast, leader-member exchange demonstrated a direct positive effect on work habits but no significant effect on innovative behavior or its mediating pathway. These findings highlight the pivotal role of employees’ psychological resources and engagement in fostering creativity and consistent, adaptive work behavior, while underlining the need for context-sensitive leadership strategies. Limitations: This study is limited by its focus on a single non-banking financial organization, which may affect the generalizability of the results to other sectors. Additionally, cultural differences between Java and Papua may influence perceptions of leadership and organizational behavior, requiring careful contextual interpretation. Contribution: The study contributes to the organizational behavior literature by providing empirical evidence on the mechanisms linking individual and organizational factors to sustainable employee performance in a culturally diverse and transforming financial institution.
Synergy of Information Technology, Accounting Information Systems, and Human Resource Quality in Enhancing Employee Performance Moh Ali Wafa; Dewi Kusmayasari; Irawan, Mohamad Rizal; Darmayanti, Novi
The Journal of Financial, Accounting, and Economics Vol. 2 No. 2 (2025)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JFAE.2025.v02.i02.p02

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This study aims to analyze the influence of the use of information technology, accounting information systems, and human resource quality on employee performance at PT Sinar Mutiara Miru-Lamongan. The method used in this study is a quantitative descriptive approach with a population of all company employees. The data used consists of primary data obtained through questionnaires, as well as secondary data to support the analysis. The data processing was carried out using SPSS version 25 software, through the stages of descriptive statistical tests, data quality tests, classical assumption tests, and hypothesis tests. The results of the study indicate that simultaneously, the use of information technology, accounting information systems, and the quality of human resources significantly influence employee performance. Partially, each variable also proved to have a significant impact, with human resource quality being the most dominant factor influencing performance. These findings indicate that improving HR competency, supported by an integrated information system and appropriate technology utilization, will drive optimal work productivity. This research provides a practical contribution to companies in formulating performance improvement strategies based on the synergy between technology, information systems, and HR development.
The Influence of Coretax, Tax Corner, and Tax Volunteers on Annual Personal Tax Return Reporting Compliance (a Study on Generation Z and Millennials in Lamongan) MAIMUNAH, Handariyatul; DARMAYANTI, Novi; WAFA, Moh. Ali
Journal of Governance, Taxation and Auditing Vol. 3 No. 4 (2025): Journal of Governance, Taxation and Auditing (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1466

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This study investigates the influence of tax education programs—Coretax, Pojok Pajak, and Relawan Pajak—on the compliance of Annual Personal Income Tax Return (SPT) reporting among Generation Z and Millennial taxpayers in Lamongan Regency. A descriptive quantitative approach was employed using a survey method, with data collected through both online and offline questionnaires. The target population included taxpayers aged 18–44 who possess a Taxpayer Identification Number (NPWP) and utilize the e-Filing system. A total of 106 respondents were selected using the Lemeshow formula and a purposive sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. The findings reveal that Coretax and Relawan Pajak have a positive and significant impact on Annual Tax Return compliance, with path coefficients of 0.512 and 0.502, respectively (t-statistics > 1.96; p-values < 0.05). In contrast, Pojok Pajak did not exhibit a statistically significant effect. Demographically, the majority of respondents were female (63.21%), from Generation Z (69.81%), had a high school/vocational school education (56.60%), and were predominantly students (60.38%). The study concludes that Coretax and Relawan Pajak are effective tools for enhancing tax compliance among young taxpayers in the digital age. Accordingly, these programs should be strengthened and further developed as part of tax policy initiatives in Lamongan Regency to foster greater awareness and voluntary compliance among Millennials and Generation Z.
ENTERPRISE RISK MANAGEMENT DALAM MITIGASI KETIDAKSEIMBANGAN SUPPLY-DEMAND DAN RANTAI PASOK TERHADAP KEPAILITAN MELALUI FINANCIAL DISTRESS Sholihah , Imroatus; Darmayanti, Novi; Nurhidayat, Esti
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i3.2889

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The imbalance of supply-demand and supply chain disruptions pose significant challenges to business sustainability, particularly in capital-intensive and export-oriented industries such as textiles. This study aims to analyze the role of Enterprise Risk Management (ERM) in mitigating the impact of supply-demand imbalance and supply chain disruptions on corporate bankruptcy risk through financial distress. Secondary data were collected from the financial reports of PT Sri Rejeki Isman Tbk (Sritex) during 2013–2023 and analyzed using the Ordinary Least Squares (OLS) regression method. The results show that supply, demand, and supply chain disruption variables significantly affect financial distress. Furthermore, financial distress serves as a mediator in the relationship between operational shocks and bankruptcy potential. These findings highlight the necessity of a structured ERM approach to respond to both internal and external pressures, rather than relying solely on historical financial indicators. The study implies that strengthening a company’s risk management system is crucial to enhancing resilience and mitigating bankruptcy potential in volatile environments. A comprehensive ERM framework can offer long-term financial stability.
DETERMINASI MAKROEKONOMI, AKSESIBILITAS DAN DEMOGRAFI TERHADAP ADOPSI CENTRAL BANK DIGITAL CURRENCY: STUDI KOMPARATIF INDONESIA, TIONGKOK, DAN BAHAMAS Feryani, Dwin; Darmayanti, Novi; Nurhidayat, Esti
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i3.2893

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This study aims to analyze the simultaneous influence of macroeconomic, accessibility, and demographic factors on the adoption level of Central Bank Digital Currency (CBDC) through a comparative study in Indonesia, China, and the Bahamas. The method employed is a mix-method approach with a Sequential Explanatory design. Quantitative analysis was conducted on 34 provinces in Indonesia using panel data regression with a Random Effect Model via EViews 12, while qualitative analysis was carried out through a Systematic Literature Review with the assistance of NVivo 12. The results show that all three variables significantly influence CBDC adoption. Partially, macroeconomic conditions, digital infrastructure accessibility, and the level of bank account ownership each have a positive and significant effect. Simultaneously, these factors form a crucial foundation in supporting the successful implementation of CBDC. These findings indicate that technology readiness, financial literacy, and adaptive policy strategies are key to transforming the financial system through CBDC.
PENGARUH FRAUD TRIANGLE TERHADAP POTENSI KECURANGAN LAPORAN KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Rahmadhani, Ayu Dwi; Darmayanti, Novi; Zulkarnaen, Have
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/xwzteg09

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This study aims to analyze the effect of the Fraud Triangle (pressure, Opportunity, and Rationalization) on financial statement fraud, and to examine the moderating role of Good Corporate Governance (GCG). This research was conducted on manufacturing companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia during the 2021–2024 period. The method used is a quantitative approach with Partial Least Squares–Structural Equation Modeling (PLS-SEM) assisted by SmartPLS software. The results showed that pressure significantly influences financial statement fraud, with a positive direction in Indonesia and a negative direction in Malaysia. Opportunity and Rationalization did not have a significant effect. Furthermore, GCG did not significantly moderate the relationship between pressure and Opportunity toward financial statement fraud in Indonesia. However, GCG significantly moderated the effect of pressure and Rationalization on fraud in Malaysia.
Implementasi media multisensorik berbasis view scan, auris, dan mechano receptor untuk meningkatkan fungsi kognitif siswa tunanetra di SLB Negeri Lamongan Darmayanti, Novi; Irawan, Mohamad Rizal Nur; Haryono, Heny Ekawati; Anggraeni, Fitri Dwi; Fachruddin, Fanny Evanda
Penamas: Journal of Community Service Vol. 5 No. 4 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i4.2274

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This Community Service (PkM) activity was motivated by the limited availability of innovative learning media for visually impaired students, who generally rely only on audio or braille. The purpose of this program is to develop and implement multisensory learning media based on View Scan, Auris, and Mechano Receptor to enhance the cognitive functions of visually impaired students at SLB Negeri Lamongan. The novelty lies in integrating visual, auditory, and tactile technologies into a structured learning system, thereby improving accessibility and learning effectiveness. The method used was a quantitative, experimental design approach. The subjects were visually impaired students, with data collected through observation, pre- and post-cognitive tests, and documentation. Data analysis was carried out descriptively and inferentially. The results showed a positive response: View Scan supported object identification, Auris reinforced verbal comprehension, and the Mechano Receptor improved spatial perception. Students’ participation, concentration, and memory increased significantly, with an effectiveness rate of 81.01%. In conclusion, this PkM successfully enhanced the cognitive functions of visually impaired students.
Webinar Pendidikan Tema Meningkatkan Kualitas Pendidikan di Era Digital Sudarwati, Ninik; Darmayanti, Novi; Hairunisya, Nanis; Ferdi, Yudhi
Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Vol 3 No 2 (2025): Jurnal Kegiatan Pengabdian Mahasiswa (JKPM)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jkpm.v3i2.750

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Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan pemahaman guru, mahasiswa, orang tua, serta masyarakat mengenai konsep dasar pendidikan hingga strategi praktis dalam meningkatkan kualitas pendidikan dan pembelajaran di sekolah. Melalui webinar dengan tema “Strategi Meningkatkan Kualitas Pendidikan di Era Digital”, peserta diarahkan untuk memahami peran teknologi digital dalam mendukung transformasi pendidikan. Kegiatan ini dilaksanakan secara daring pada tanggal 21 Juni 2025 melalui aplikasi Zoom Meeting, dengan menghadirkan narasumber dari tiga perguruan tinggi, yaitu Universitas Merdeka Malang, Universitas Islam Darul Ulum Lamongan, dan Universitas PGRI Jombang. Webinar dilaksanakan menggunakan metode ceramah interaktif dan diskusi, serta membahas isu-isu strategis, termasuk integrasi teknologi digital, inovasi pembelajaran, serta tantangan riil pendidikan di masyarakat. Kegiatan ini diikuti oleh 150 peserta yang terdiri dari guru, mahasiswa, dan masyarakat umum. Hasil kegiatan menunjukkan bahwa peserta memperoleh pemahaman baru tentang pentingnya penerapan teknologi digital dalam proses pembelajaran, serta kesadaran akan urgensi peningkatan kualitas pendidikan sesuai tuntutan perkembangan zaman. Kegiatan ini juga memberikan wawasan praktis mengenai strategi pembelajaran kreatif dan kolaboratif untuk menjawab tantangan era digital.
Analysis of the Effectiveness of the Campus Teaching Program Batch 7 in Improving the Quality of Learning in Elementary Schools Septyana Prasetianingrum; Khusnul Khotimah; Siti Mariani Basannang; Yendra; Adriani Lande; Darmayanti, Novi; Mochammad Taqiyyuddin
Journal of Humanities, Community Service, and Empowerment Vol. 2 No. 2 (2025)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JHCSE.2025.v02.i02.p05

Abstract

The Campus Teaching Program Batch 7 has made significant contributions to improving the quality of education at SDN Siman, particularly in literacy, numeracy, and student learning motivation. With an experiential learning approach, student participants in the program provide innovative mentoring that helps overcome the challenges of basic education in areas with limited facilities. This program not only has an impact on students, but also on improving teacher competence, school community collaboration, and strengthening synergy between the community and educational institutions. However, the implementation of the program is not without challenges, such as limited internet connectivity and the diversity of programs that affect the focus of learning. Recommended solutions include the provision of offline modules, contextual training for teachers, and the use of impact matrices to increase the effectiveness of interventions. By integrating experiential and service-based learning, this program has the potential to become a model for educational transformation in areas with limited infrastructure.
THE EFFECT OF SEVERITY, ASSET RETRENCHMENT, DOWNSIZING AND LEVERAGE ON THE SUCCESS OF CORPORATE TURNAROUND WITH PROFITABILITY AS A MODERATING VARIABLE Darmayanti, Novi; Fazira P, Erra; Jamil, Amira; Waedaramae, Waefatimoh
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.62

Abstract

Objective: This research was conducted with the aim of finding out the influence of severity, asset retrenchment, downsizing, and leverage on the success of corporate turnaround with profitability as a moderating variable in tourism sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Method: Testing in this research uses the SmartPLS program using the moderated regression analysis method. Results:  Based on the results of the bootstrapping test, it shows that severity and leverage have an effect on the success of the company's turnaround, while downsizing and asset retrenchment have no effect on the success of the company's turnaround. Based on the results of the bootstrapping test, profitability can moderate the influence of leverage on the success of a company's turnaround, while profitability cannot moderate the influence of severity, asset retrenchment, and downsizing. Novelty: The study provides insights into the role of profitability as a moderating variable in the relationship between leverage and corporate turnaround success, highlighting that it does not moderate the influence of severity, asset retrenchment, and downsizing.
Co-Authors . Syamsulbahri Abdullah, Zailani Abidatus Suroya, Naela Adriani Lande Africa, Laely Aghe ainiyah, khurotu Ali muhajir, Ali Ali Wafa, Moh Ana Fitriyatul Bilgies, Ana Fitriyatul Anggraeni, Fitri Dwi Anggraeni, Rindang Nur Arasy Alimudin Arifah, Nafiqotun Ariyanti, Desy Fajar Baiti, Isma Nur Basannang , Siti Mariani binti Jamil, Amirah Damayanti Damayanti Dewi Kusmayasari Dewianawati, Dwi Dian Puspita Sari Dientri, Abdul Manaf Dientry, Abdul Manaf Elisabeth, Damarsari Ratnasahara Entar Sutisman Entis Sutisna Erry Setiawan Fachruddin, Fanny Evanda Fachry Abda El Rahman FAHREZA, Ellycia Rahma Nurfidya Fazira P, Erra Ferdi, Yudhi Feryani, Dwin Have Zulkarnaen Heny Ekawati Haryono Imam Baidlowi Imama Nurun Najjah, Fella Irawan, Mohamad Rizal Irawan, Mohamad Rizal Nur Isnaini Anniswati Rosyida Isnaini Rosyida, Isnaini Jamil, Amira Juliani Pudjowati Khusnul Khotimah Kuntardina, Ari Kusmayasari, Dewi Lande , Adriani Maimunah, Handariyatul Manaf Dientrimei, Abdul MELATI, PUPUT Mira Wahyuni, Mira Mochammad Taqiyyuddin Moh Ali Wafa Muhammad Asrori Mustajab, Duta Mutia, Khusnul Nanis Hairunisya Nashrullah, Muhammad Hafidh Ninik Sudarwati NOY, Ismail R. Nur Aisyah Nur Suci Mei Nurhidayat, Esti PANJINATA, Awan Pramesti, Renita Rachmaniyah, Fatichatur Radian Sri Rama Rahma Wati, Endang Rahmadhani, Ayu Dwi Rahmaniayah, Fatichatur Rahmawati, Eka Fitri Yunita Rikah, Rikah Sari, A.A Pt. Agung Mirah Purnama Sari, Resa Whindy Exvina Sa’diyah, Salimatus Septyana Prasetianingrum Septyana Prasetianingrum Setyorini, Ani Sholihah , Imroatus Sinaga, Hommy Dorthy Ellyany Siswati, Endang Siti Mariani Basannang Siti Shoimah Sugeng Santoso Suhardiyah, Martha Suharsono, Judi Suhartono, Muhammad Yoyok Sukaris Sutri Handayani Suyono, Joko Tri Lestari Tri Lestari Tri Retno Hariyati Usdi, January Waedaramae, Waefatimoh Wafa, Moh. Ali Wahyuningtyas, Eka