Articles
<![CDATA[The Effect of Liquidity, Profitability, and Solvency on Dividend Policy in Mining Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Muhammad Rajali]]>;
<![CDATA[Noni Ardian]]>;
<![CDATA[Hernawaty]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v6i2.2299
<![CDATA[The development of the iron and steel sub-sector mining industry in Indonesia has shown significant growth in recent years. This sector has a strategic role in supporting national infrastructure development and contributing to state revenue. The purpose of this study is to analyze the effect of liquidity, profitability, and solvency on dividend policy in iron and steel sub-sector mining companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with descriptive and verification methods. The study population consists of 10 iron and steel sub-sector mining companies listed on the Indonesia Stock Exchange. The sampling technique is purposive sampling based on criteria so that the number of samples becomes 9 companies. The independent variables in this study include liquidity as measured by the Current Ratio, profitability as measured by Return on Asset, and solvency as measured by the Debt to Equity Ratio. While the dependent variable is dividend policy as measured by the Dividend Payout Ratio. Data collection techniques are carried out through documentation studies and literature studies. Data analysis uses panel data regression with the help of Eviews 12 software. The results of the study indicate that liquidity (CR) does not have a significant effect on dividend policy. While profitability (ROA) and solvency (DER) have a significant effect on dividend policy. Simultaneously, the three independent variables have a significant effect on dividend policy with a determination coefficient of 61.54%, while the rest is influenced by other factors not examined in this study.]]>
<![CDATA[Analysis of Leadership Style and Characteristics On Teacher Performance as an Intervening Variable Elementary School in Bababalan District, Langkat Regency ]]>
<![CDATA[Wenny Ramadani]]>;
<![CDATA[Desi Astuti]]>;
<![CDATA[Hernawaty Hernawaty]]>
<![CDATA[ Journal of Research in Social Science and Humanities Vol 6, No 1 (2026) ]]>
Publisher : <![CDATA[Utan Kayu Publishing ]]>
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DOI: 10.47679/jrssh.v6i1.573
<![CDATA[Improving the quality of basic education largely depends on teacher performance quality, which is influenced by various determinant factors. This study aims to analyze the role of professional competence as an intervening variable in the relationship between teacher characteristics and teacher performance in elementary schools in Babalan District, Langkat Regency. The research employed a quantitative approach involving 66 teachers from five elementary schools selected as case studies. Data were collected through Google Form-based online questionnaires with a 1-4 Likert scale and analyzed using path analysis with the assistance of SPSS. The results showed that teacher competence significantly affects teacher performance (B = 0.530; p 0.01), while teacher characteristics proved significant in forming professional competence (B = 0.529; p 0.01). Interestingly, the findings revealed that the principal's leadership style showed no significant effect either directly on performance or indirectly through competence. The Sobel test confirmed that competence significantly mediates the effect of teacher characteristics on performance (Z = 2.83), but does not mediate the relationship between leadership style and performance. The implications of this study recommend focusing development on specific and applicable teacher competency enhancement, as well as optimizing positive teacher characteristics that have been proven to be an important foundation in improving educational performance.]]>
<![CDATA[Pengaruh Penggunaan Fintech dan Pengelolaan Keuangan Terhadap Literasi Keuangan Mahasiswa di Kabupaten Langkat ]]>
<![CDATA[Wanda Kania Dewi]]>;
<![CDATA[Hernawaty]]>;
<![CDATA[Geby Citra Ananda]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) ]]>
Publisher : <![CDATA[Cattleya Darmaya Fortuna ]]>
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DOI: 10.54209/jasmien.v6i01.2555
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan fintech dan pengelolaan keuangan terhadap literasi keuangan mahasiswa di Kabupaten Langkat. Pendekatan yang digunakan adalah kuantitatif asosiatif dengan 151 responden mahasiswa aktif yang dipilih melalui teknik purposive sampling. Data dikumpulkan melalui kuesioner via Google Form dan dianalisis menggunakan regresi linear berganda dengan SPSS. Hasil penelitian menunjukkan bahwa: (1) penggunaan fintech berpengaruh positif dan signifikan terhadap literasi keuangan dengan nilai signifikansi 0,034 (< 0,05); (2) pengelolaan keuangan tidak berpengaruh signifikan terhadap literasi keuangan dengan nilai signifikansi 0,896 (> 0,05); (3) secara simultan, penggunaan fintech dan pengelolaan keuangan berpengaruh signifikan terhadap literasi keuangan dengan nilai signifikansi 0,000 (< 0,05). Nilai koefisien determinasi (R²) sebesar 10,2% menunjukkan bahwa kedua variabel menjelaskan variabel literasi keuangan secara terbatas, sedangkan 89,8% dipengaruhi variabel lain di luar penelitian ini.]]>
<![CDATA[The Effect of Financial Literacy and Pocket Money on Investment Interest in Management Study Program Students for the 2022 Academic Year, Universitas Pembangunan Panca Budi ]]>
<![CDATA[Yogi Purwanto]]>;
<![CDATA[Noni Ardian]]>;
<![CDATA[Hernawaty]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) ]]>
Publisher : <![CDATA[Cattleya Darmaya Fortuna ]]>
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DOI: 10.54209/jasmien.v6i2.2573
<![CDATA[The development of investment in Indonesia has shown a significant increase in recent years, supported by the ease of access to information and the presence of various digital investment platforms. This condition encourages the importance of increasing investment interest among the younger generation, especially students, as a group that has great potential in building investment habits from an early age. This study aims to analyze the influence of financial literacy and pocket money on investment interest in students of the Management Study Program for the 2022 Academic Year, Panca Budi Development University. This study uses a quantitative approach with the type of associative research. The population in this study is all students of the Management Study Program of the Panca Budi Development University of Medan class of 2022 which totals 603 people. The sample was determined using the Slovin formula with an error rate of 10% so that a sample of 86 respondents was obtained. The data collection technique was carried out through the distribution of questionnaires, while the data analysis technique used multiple linear regression with the help of the SPSS version 32 program. The results showed that financial literacy had a positive and significant effect on investment interest with a t-calculated value of 2.701 greater than the t-table of 1.989 and a significance value of 0.008 < 0.05. Pocket money also has a positive and significant effect on investment interest with a t-calculated value of 8.621 greater than the t-table of 1.989 and a significance value of 0.001 < 0.05. Simultaneously, financial literacy and allowance had a significant effect on investment interest with an F-calculation value of 38.119 greater than the F-table of 3.11 and a significance value of 0.001 < 0.05. The value of the determination coefficient (R²) of 0.479 showed that financial literacy and pocket money were able to explain the variation in investment interest by 47.9%, while the remaining 52.1% was influenced by other factors not studied in this study. Thus, increasing financial literacy and good pocket money management can encourage an increase in student investment interest. ]]>
<![CDATA[A Panca Budi Charter-Based Organizational Culture Model for Strengthening Lecturers' Organizational Commitment and Organizational Citizenship Behavior ]]>
<![CDATA[Nuraini Kemalasari Istiqamah]]>;
<![CDATA[Hernawaty]]>;
<![CDATA[Geby Citra Ananda]]>
<![CDATA[ International Journal of Management, Economic and Accounting Vol. 4 No. 4 (2026): August 2026 ]]>
Publisher : <![CDATA[Yayasan Multidimensi Kreatif ]]>
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DOI: 10.61306/1cremv19
<![CDATA[Organizational culture rooted in the philosophical values of a university's founding charter serves as an important foundation shaping the work behavior of academic staff, yet such values are often not operationally internalized into a tested model of their influence on lecturers' attitudes and behavior. This study aims to formulate and test a model of organizational culture based on the Panca Budi Charter in building organizational commitment and Organizational Citizenship Behavior (OCB) among lecturers. A quantitative explanatory survey approach was applied to permanent lecturers, with data analyzed using Partial Least Square Structural Equation Modeling (SEM-PLS). The results show that charter-based organizational culture has a positive and significant effect on organizational commitment, organizational commitment has a positive and significant effect on OCB, and organizational culture significantly affects OCB both directly and indirectly through organizational commitment as a partial mediating variable. These findings confirm that internalizing founding-charter values and strengthening organizational commitment must be pursued simultaneously to optimize lecturers' organizational citizenship behavior. This study contributes theoretically by proposing a charter-based organizational culture model and offers practical implications for human resource management in higher education institutions]]>
<![CDATA[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 ]]>
<![CDATA[Imam Ananda]]>;
<![CDATA[Hernawaty Hernawaty]]>;
<![CDATA[Mesra B]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli ]]>
Publisher : <![CDATA[LPPJPHKI Universitas Dehasen Bengkulu ]]>
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DOI: 10.37676/jambd.v5i3.11410
<![CDATA[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.]]>
<![CDATA[Analysis of Teacher Competency and Work Ethic on Teacher Performance Through Work Motivation at State High School 19 Medan ]]>
<![CDATA[Iqbal Syahputra]]>;
<![CDATA[Husni Muharram Ritonga]]>;
<![CDATA[Hernawaty Hernawaty]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli ]]>
Publisher : <![CDATA[LPPJPHKI Universitas Dehasen Bengkulu ]]>
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DOI: 10.37676/jambd.v5i3.11411
<![CDATA[Teacher performance is a strategic factor in determining the quality of the learning process and the achievement of educational goals in schools. Optimal teacher performance is influenced by various internal factors, including teacher competence, work ethic, and work motivation. This study aims to analyze the influence of teacher competence and work ethic on teacher performance, both directly and through work motivation as a mediating variable at SMA Negeri 19 Medan. This study used a quantitative approach with a survey method. The research population consisted of all civil servant teachers at SMA Negeri 19 Medan, totaling 89 people, who were also used as the sample (saturated sample). Data were collected through questionnaires and analyzed using the Partial Least Squares (PLS) method with the help of the SmartPLS application. The results showed that teacher competence and work ethic had a positive and significant effect on teacher performance. Teacher competence and work ethic also had a positive and significant effect on work motivation. Furthermore, work motivation has a positive and significant effect on teacher performance and is proven to act as a mediating variable in the relationship between teacher competence and work ethic on teacher performance. The coefficient of determination shows that teacher competence and work ethic can explain 42.3% of the variation in work motivation, while teacher competence, work ethic, and work motivation simultaneously explain 62.0% of the variation in teacher performance. The conclusion of this study confirms that improving teacher performance can be achieved by strengthening teacher competence and work ethic, supported by high work motivation. These findings are expected to serve as a basis for the school in formulating policies and strategies for continuous improvement of teacher quality at SMA Negeri 19 Medan.]]>
<![CDATA[Analysis of Organizational Culture and Human Resource Development on Organizational Commitment with Motivation as a Mediating Variable at the Medan Belawan Primary Tax Service Office ]]>
<![CDATA[Khaidir Ali]]>;
<![CDATA[Hernawaty Hernawaty]]>;
<![CDATA[Muhammda Isa Indrawan]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli ]]>
Publisher : <![CDATA[LPPJPHKI Universitas Dehasen Bengkulu ]]>
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DOI: 10.37676/jambd.v5i3.11412
<![CDATA[Organizational commitment is an important factor in improving performance and service quality in public sector agencies, including the Medan Belawan Tax Office (KPP). High service demands, modernization of the taxation system, and the dynamics of the work environment require employees to have a strong commitment to the organization. This study aims to analyze the influence of organizational culture and human resource development on organizational commitment, as well as to examine the role of work motivation as a mediating variable at the Medan Belawan Tax Office. This study uses a quantitative approach with a census method of 100 civil servants. Primary data was collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the help of SmartPLS. The results show that organizational culture and HRD have a positive and significant effect on organizational commitment and work motivation. In addition, work motivation was found to have a positive and significant effect on organizational commitment. The results of the indirect effect test showed that work motivation acts as a mediating variable that strengthens the effect of organizational culture and human resource development on organizational commitment. The research model was able to explain 61.7% of the variation in organizational commitment and 43.1% of the variation in work motivation. The findings of this study emphasize the importance of strengthening a conducive organizational culture, implementing sustainable human resource development programs, and increasing employee work motivation in order to strengthen organizational commitment. This study is expected to contribute theoretically to the development of public sector human resource management science and serve as a basis for practical consideration for the leadership of KPP Pratama Medan Belawan in formulating more effective human resource management policies.]]>
<![CDATA[Analysis of Leadership and Recognition of Employee Performance with Work Motivation as a Mediating Variable in the Office Medan Barat District Office ]]>
<![CDATA[Maswan Harahap]]>;
<![CDATA[Erwansyah Erwansyah]]>;
<![CDATA[Hernawaty Hernawaty]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli ]]>
Publisher : <![CDATA[LPPJPHKI Universitas Dehasen Bengkulu ]]>
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DOI: 10.37676/jambd.v5i3.11423
<![CDATA[government agencies, including the West Medan Sub-District Office. Variations in service quality, timeliness of work completion, and employee initiative levels indicate that employee performance is not yet optimal. This study aims to analyze the influence of leadership and rewards on employee performance, both directly and indirectly through work motivation as a mediating variable. This study uses a quantitative approach with a census method of all 60 civil servants at the West Medan Sub-District Office. Data were collected through questionnaires and analyzed using the Partial Least Square (PLS) method with the help of the SmartPLS application. The results show that leadership has a positive and significant effect on employee performance and work motivation. Rewards were also found to have a positive and significant effect on employee performance and work motivation. Furthermore, work motivation had a positive and significant effect on employee performance. Testing for indirect effects showed that work motivation acted as a significant mediating variable in the relationship between leadership and rewards on employee performance. These findings indicate that improving employee performance does not only depend on leadership and reward systems, but is also greatly influenced by the level of employee work motivation. This study is expected to be taken into consideration by the leadership of the West Medan Sub-District Office in formulating policies to strengthen leadership, improve reward systems, and increase work motivation in order to realize more effective and higher-quality public services.]]>
<![CDATA[Analysis of Competency and Work Discipline on Promotion With Work Motivation as An Intervening Variable at The National Narcotics Agency of North Sumatra Province ]]>
<![CDATA[Ari Sujarno]]>;
<![CDATA[Elfitra Desy Surya]]>;
<![CDATA[Hernawaty Hernawaty]]>
<![CDATA[ Jurnal Fokus Manajemen Vol 6 No 2 (2026): Mei ]]>
Publisher : <![CDATA[LPPJPHKI Universitas Dehasen Bengkulu ]]>
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DOI: 10.37676/jfm.v6i2.11413
<![CDATA[Promotion is a strategic aspect of human resource management in government organizations, including the North Sumatra Provincial National Narcotics Agency (BNNP Sumut), which has a crucial role in combating and preventing drug abuse. This study aims to analyze the effect of competence and work discipline on promotion with work motivation as an intervening variable at BNNP North Sumatra. This study uses a quantitative approach with a survey method. The population and sample of the study are all 84 permanent employees of BNNP North Sumatra. Data were collected through questionnaires and analyzed using the Partial Least Square (PLS) method with the help of the SmartPLS application. The results show that competence and work discipline have a positive and significant effect on work motivation. In addition, competence and work discipline also have a positive and significant effect on job promotion. Work motivation is proven to have a positive and significant effect on job promotion. The results of the indirect effect test show that work motivation can significantly mediate the effect of competence and work discipline on job promotion. The coefficient of determination value shows that competence, work discipline, and work motivation can explain 60% of the variation in job promotion. The findings of this study indicate that objective and effective promotion at the North Sumatra BNNP can be achieved by strengthening employee competence, improving work discipline, and managing work motivation in a sustainable manner. The results of this study are expected to be taken into consideration by leaders in formulating transparent, fair, and merit-based career development policies.]]>
