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Analysis of Organizational Culture and Appreciation of Organizational Commitment with Work Motivation as a Mediating Variable at the Medan Belawan Tax Office Medan Belawan Primary Tax Office Imam Ananda; Hernawaty Hernawaty; Mesra B
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11410

Abstract

Organizational commitment is an important factor in improving the performance and sustainability of public organizations, especially in tax agencies that have high service demands and state revenue targets. This study aims to analyze the influence of organizational culture and rewards on organizational commitment with work motivation as a mediating variable at the Medan Belawan Tax Office. This study uses a quantitative approach with a census method on all 100 permanent employees. Primary data were collected through questionnaires and analyzed using Partial Least Squares (PLS) with the help of the SmartPLS application. The results showed that organizational culture had a positive and significant effect on work motivation and organizational commitment. Rewards were also found to have a positive and significant effect on work motivation and organizational commitment. In addition, work motivation had a positive and significant effect on organizational commitment. The indirect effect test shows that work motivation can significantly mediate the relationship between organizational culture and rewards on organizational commitment. The coefficient of determination shows that organizational culture and rewards can explain 41.8% of the variation in work motivation, while organizational culture, rewards, and work motivation together explain 49.3% of organizational commitment. Based on these results, it can be concluded that strengthening organizational culture and a fair and sustainable reward system, accompanied by increased work motivation, are important strategies in improving employee organizational commitment in the Medan Belawan Tax Office environment. This study is expected to provide practical contributions to tax agency management in human resource management as well as theoretical contributions to the development of public management studies.
Analysis of Transformational Leadership and Career Development on Employee Performance Employees With Job Satisfaction as a Mediating Variable in Regional General Hospital Dr. Pirngadi Ida Marlina; Mesra B; Elfitra Desy Surya
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11422

Abstract

This study aims to analyze the influence of transformational leadership and career development on employee performance with job satisfaction as a mediating variable at Dr. Pirngadi Regional General Hospital (RSUD) in Medan. This study is quantitative in nature with a survey approach, using all training department employees (n = 74) as the sample. Data were collected through questionnaires and analyzed using Partial Least Squares (PLS). The results showed that transformational leadership and career development had a positive and significant effect on employee performance and job satisfaction. Job satisfaction was also found to mediate the relationship between transformational leadership and career development with employee performance. The R² value for job satisfaction was 0.491 and for employee performance was 0.635, indicating that the independent variables had a fairly strong effect on the dependent variables. This study recommends that Dr. Pirngadi Regional General Hospital improve employee understanding of work procedures, review the salary and compensation system, expand training programs, and develop the transformational leadership capacity of leaders to optimize employee performance.
The Influence of Product Quality and Digital Marketing on Telkomsel Card User Satisfaction Moderated by Brand Image at CV Sinar Telekom Tio Candra Pulungan; Mesra B; Harianto Harianto
Jurnal Fokus Manajemen Vol 6 No 2 (2026): Mei
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v6i2.10967

Abstract

Objective: This study aims to determine the effect of product quality and digital marketing on Telkomsel cardholder satisfaction, moderated by brand image at CV Sinar Telekom. Research Methodology: This study is quantitative. The subjects were consumers who purchased Telkomsel cards at CV Sinar Telekom. A sample of 100 respondents was drawn using an unanticipated sampling technique based on the Lemeshow formula. Data were analyzed using descriptive statistics and Partial Least Squares Structural Equation Modeling (PLS-SEM).Results: The results indicate that customer satisfaction is not influenced by product quality. However, customer satisfaction is influenced by digital marketing. In addition, brand image moderates the effect of product quality and digital marketing on customer satisfaction. Limitations: This study only covers Telkomsel cardholders at CV Sinar Telekom and the sample size is limited, so generalizing the results to a wider population requires caution. Contribution: This study contributes to the field of marketing and brand management, particularly in digital marketing strategies and customer satisfaction development in the telecommunications industry.
Analysis of Transformational Leadership and Competence on Employee Performance with JoB Satisfaction as A Mediating Variable at The Uptd Animal Clinic Of The Agriculture And Livestock Office North Sumatra Province Angga Pramudia; Husni Muharram Ritonga; Mesra B
Jurnal Fokus Manajemen Vol 6 No 2 (2026): Mei
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v6i2.11409

Abstract

Employee performance is a key factor in improving the quality of public services, especially in the animal health service sector. This study aims to analyze the effect of transformational leadership and competence on employee performance with job satisfaction as a mediating variable at the Animal Clinic Technical Implementation Unit (UPTD) of the North Sumatra Provincial Government's Plantation and Livestock Service. This study uses a quantitative approach with a survey method. The study population consisted of all 75 employees of the Animal Clinic UPTD, all of whom were included in the sample. Data were collected through questionnaires and analyzed using the Partial Least Square (PLS) method with the help of the SmartPLS application. The results showed that transformational leadership and competence had a positive and significant effect on employee performance. In addition, transformational leadership and competence also had a positive and significant effect on job satisfaction. Job satisfaction was proven to have a positive and significant effect on employee performance. The results of the indirect effect test showed that job satisfaction was able to significantly mediate the effect of transformational leadership and competence on employee performance. The coefficient of determination value showed that transformational leadership, competence, and job satisfaction were able to explain 64.5% of the variation in employee performance. The findings of this study indicate that improving employee performance at the Animal Clinic Technical Implementation Unit of the North Sumatra Provincial Government's Plantation and Livestock Service can be achieved by strengthening transformational leadership, improving employee competency, and creating sustainable job satisfaction. This study is expected to be taken into consideration in the formulation of human resource management policies to improve the effectiveness of animal health services.
Analysis of Transactional Leadership and Organizational Communication on Employee Performance with Job Satisfaction as A Mediating Variable at The Medan Plantation Seed and Protection Center Plantation Crops In Medan Demensah Ginting; Mesra B; Kiki Farida Ferine
Jurnal Fokus Manajemen Vol 6 No 2 (2026): Mei
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v6i2.11418

Abstract

Employee performance is a strategic factor in supporting the success of government technical agencies, particularly the Medan Plantation Seed and Plant Protection Center (BBPPTP), which plays an important role in quality testing, seed certification, and plantation plant protection. This study aims to analyze the effect of transactional leadership and organizational communication on employee performance with job satisfaction as a mediating variable. The study used a quantitative approach with a census method of 135 civil servants at BBPPTP Medan. Primary data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the help of SmartPLS. The results showed that transactional leadership and organizational communication had a positive and significant effect on employee performance and job satisfaction. Job satisfaction also has a positive and significant effect on employee performance and is proven to mediate the influence of transactional leadership and organizational communication on employee performance. These findings indicate that the consistent application of transactional leadership, effective organizational communication, and increased job satisfaction are important factors in improving the performance of BBPPTP Medan employees. This study is expected to provide empirical contributions to the development of human resource management theory in the public sector and serve as practical considerations for the management of BBPPTP Medan in formulating policies to improve employee performance.
The Influence Of Work Environment On Organizational Culture With Employee Comfort As An Intervening Variable In BPJS Branch Pematang Siantar And BPJS Branch Padang Sidempuan Sejarahta Perangin-Angin; Mesra B
Best Journal of Administration and Management Vol 3 No 1 (2024): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v3i1.195

Abstract

In this study, researchers wanted to see the direct and indirect effects between work environment variables as independent variables and employee comfort as intervening variables and organizational culture as the dependent variable. This type of research uses quantitative, this research was conducted at the BPJS Employment Branch Office BPJS Pematang Siantar Branch and BPJS Padang Sidempuan Branch. The population of this study was 80 employees and the sample used was all the population using the saturated sample technique. The data source used is primary data sources and the data collection is done by distributing questionnaires. The research model used is phat analysis with smart PLS version 3.3.3. as a research measurement tool. The results of this study are as follows Employee comfort has a positive and significant effect on organizational culture with an original sample value of 0.241 and P values of 0.001. The work environment has a positive and significant effect on organizational culture with an original sample value of 0.694 and p values of 0.000. The work environment has a positive and significant effect on employee comfort with an original sample value of 0.637 and p values of 0.000. The work environment has a positive and significant effect on organizational culture through employee comfort directly with the original sample result of 0.151 and p values 0.001.
The Influence of Organizational Culture And Job Satisfaction On Employee Performance With Job Stressas A Mediating Variable In The Employment Bpjsbranch Office In Medan Raya Rizky Ira Silvia Nasution; Mesra B
Best Journal of Administration and Management Vol 3 No 1 (2024): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v3i1.196

Abstract

This study aims to look at the Effect of Organizational Culture and Job Satisfaction on Employee Performance with Job Stress as a Mediating Variable at BPJS Employment Branch Office Se-Medan Raya. This type of research uses quantitative methods, this research was conducted at the BPJS Ketenagakerjaan Branch Office in Greater Medan, the population used was 80 employees consisting of 20 personnel from Medan Kota, 20 personnel from North Medan, 20 personnel from Tanjung Morawa and 20 personnel from Binjai. The sample used is all the population of 80 employees with saturated samples being the sample technique. The data source used is primary data source and data collection by distributing questionnaires. This research model uses phat analysis and the measuring tool is the smart PLS version 3.3.3 application. The results of this study are as follows: Organizational culture has a positive and significant effect on employee performance with an original sample value of 0.285 and p values of 0.045. Organizational culture has a positive and significant effect on Job Stress with an original sample value of 0.628 and P values of 0.000. Job satisfaction has a positive and significant effect on employee performance with an original sample value of 0.492 and p values of 0.000. Job satisfaction has a positive and significant effect on Job Stress with an original sample value of 0.281 and p values of 0.007. Job Stress has a positive and insignificant effect on employee performance with an original sample value of 0.191 and p values of 0.149. Organizational culture has a positive and insignificant effect on employee performance through work stress indirectly with the original sample result of 0.120 and p values 0.165. Job satisfaction has a positive and insignificant effect on employee performance through job stress with an original sample value of 0.054 and p values of 0.234.
The Influence of Product Variation, Price, and Marketing Communication Strategy on Purchase Decisions for Used Clothing at Medan's Melati Market Agita Trianto; Mesra B; Annisa Sanny
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1554

Abstract

This study aimed to analyze the effect of product variety, price, and marketing communication strategy on purchasing decisions for secondhand clothing at Pasar Melati Medan. The study employed a quantitative approach with an associative method. The population of this study consisted of all customers of secondhand clothing at Pasar Melati Medan, whose exact number was unknown, with a sample of 96 respondents determined using the Zikmund formula and accidental sampling technique. Primary data were obtained through questionnaire distribution and processed using SPSS version 24 software. Data analysis was conducted using multiple linear regression to examine the relationships between independent and dependent variables. The results showed that product variety, price, and marketing communication strategy, both partially and simultaneously, had a positive and significant effect on purchasing decisions for secondhand clothing at Pasar Melati Medan. Price became the most dominant variable influencing purchasing decisions, as indicated by the highest regression coefficient value. All hypotheses H1, H2, H3, and H4 were proven and accepted, as the research findings were consistent with the proposed hypotheses. The resulting regression equation was Y = 3.339 + 0.273X1 + 0.440X2 + 0.242X3 + e, with all independent variables having t-count values greater than t-table values and significance levels below 0.05. The coefficient of determination (adjusted R²) of 0.866 indicated that 86.6% of the variation in purchasing decisions was explained by the three independent variables, while the remaining 13.4% was explained by other variables not included in this research model. In addition, the strength of the relationship between the independent variables and the dependent variable was classified as very strong, with a correlation coefficient (R) value of 0.933.
Analysis of Leadership and Organizational Culture on Employee Performance with Work Motivation as a Mediating Variable in the Revenue Agency of Batu Bara Regency Susilawati Susilawati; Elfitra Desy Surya; Mesra B
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1642

Abstract

Employee performance is a key factor in supporting the success of public sector organizations, especially local government agencies that play a direct role in serving the community. The Batu Bara Regency Revenue Agency is required to have employees with optimal performance to support the effectiveness of regional tax management and collection. This study aims to analyze the influence of leadership and organizational culture on employee performance with work motivation as a mediating variable at the Batu Bara Regency Revenue Agency. This study uses a quantitative approach with a survey method. The research population consists of all 100 civil servants (PNS) at the Batu Bara Regency Regional Revenue Agency, all of whom were included in the sample (population study). Data were collected through questionnaires and analyzed using the Partial Least Squares (PLS) method with the help of SmartPLS software. The results show that leadership and organizational culture have a positive and significant effect on employee performance and work motivation. Work motivation also has a positive and significant effect on employee performance. The mediation effect test shows that work motivation is not able to mediate the effect of leadership on employee performance, but it is able to mediate the effect of organizational culture on employee performance significantly. These findings indicate that a strong organizational culture can increase employee work motivation, which ultimately has an impact on improving performance. This study is expected to be taken into consideration by leaders in formulating human resource management policies that focus on strengthening organizational culture and increasing work motivation in order to encourage sustainable employee performance.
Analysis of Competency and Emotional Intelligence on Employee Performance with Satisfaction As an Intervening Variable at the SEI Suka District Office Batu Bara Regency Sri Wahyuni Nasution; Muhammad Isa Indrawan; Mesra B
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1645

Abstract

Employee performance is an important factor in determining the success of public service delivery, especially at the sub-district level of government. The Sei Suka Sub-district Office in Batu Bara Regency, as a public service unit, still faces various performance issues, such as delays in completing work and suboptimal service quality. These conditions are thought to be influenced by factors such as competence, emotional intelligence, and employee job satisfaction. This study aims to analyze the influence of competence and emotional intelligence on employee performance with job satisfaction as an intervening variable at the Sei Suka Subdistrict Office in Batu Bara Regency. This study uses a quantitative approach with a survey method. The research population consisted of all 55 permanent employees of the Sei Suka Subdistrict Office in Batu Bara Regency, who were also used as the research sample (total sampling). Data were collected through questionnaires and analyzed using the Partial Least Squares (PLS) method with the help of SmartPLS software. The results show that competence and emotional intelligence have a positive and significant effect on employee performance. In addition, competence and emotional intelligence also have a positive and significant effect on job satisfaction. Job satisfaction has been proven to have a positive and significant effect on employee performance and acts as an intervening variable in the relationship between competence and employee performance, as well as between emotional intelligence and employee performance. Based on these findings, it can be concluded that improving employee performance at the Sei Suka Subdistrict Office in Batu Bara Regency can be achieved through the development of employee competence and emotional intelligence, supported by efforts to increase job satisfaction. The results of this study are expected to be taken into consideration by leaders in formulating human resource management policies to improve the quality of public services in a sustainable manner.
Co-Authors , Elfitra Desy Surya , Harianto Agita Trianto Ahmad Taufik Akhyar Lubis Aldi Agustino Ali Topan Andini Putri Lestari Angga Pramudia Annisa Sanny Arif Budiman Arya Chandra Gusnanto Aunan Bambang Aditya Irsandi Budi Syahputra Cut Maulita Demensah Ginting Desi Syahrani Desy Astuti Dewi Mahrani Rangkuty Dewi Nurmasari Pane Dharmazie Dwi Ilham DWI SURYANTO Eka Gunawan Putra Eko Harianto Elisabeth Kristina Junita Sianipar Elisya Azmelia Emmy Robiyah Erwansyah Erwansyah Eva Herdalina Pardede Fauziah Nur Purwaningsih Hafnidah Hermansyah Hernawaty Hernawaty Heryanto Siburian Hikmaturriza Himmatul Ulya Husni Muharram Ritonga Ida Fatimah Ida Marlina Iedya Fadillah Imam Ananda Jhony Karmila Kiki Farida Ferine Larisma RL Sitanggang Lusianna Banurea M. Fadly Azmi Madaniyah Fitrahayati Masfirah Maya Macia Sari Merlinda Muhammad Dharma Tuah Putra Nasution Muhammad Fahmi Muhammad Faisal Muhammad Indra Gunawan Muhammad Isa Indrawan Munanda Munawar Rizal Naimi Yumna Sinurat Navy Septiya Ningrum Nur Fatiha Utami Nasution Nurafrina Siregar Nurfafrina Siregar Paridah Rahmat Sihombing Ramadhan Harahap Richard Alex Stepanus Sinaga Rifky Budi Setiawan Risdawati Br Ginting Risliana Octavia Siregar Rizky Ira Silvia Nasution ROMULUS DESYANTO GULTOM Roslina Ruhdi Muharram Selian Saiful Riza Sakinah Ramza SARA KURNIA D SITUMORANG Sejarahta Perangin-Angin Siti Arnisah Sri Rahayu Sri Wahyuni Sri Wahyuni Nasution Sugiono Suhendi Supina Batubara Susilawati Susilawati Syahnant Syahrizal Syahrizal Taufik Harijanto Tio Candra Pulungan toyib daulay Tridia Kumula Dewi Yani Utami Leo Yose Ferry Zulman Zulpedri