p-Index From 2021 - 2026
12.878
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Bisnis Jurnal Studi Komunikasi Nyimak: Journal of Communication Jemasi Jurnal Ekonomi Manajemen dan Akuntansi JUMAN Tools (Jurnal Manajemen Tools) International Conference of ASEAN Prespective and Policy (ICAP) International Journal of Economics Development Research (IJEDR) Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) ARRUS Journal of Social Sciences and Humanities Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Research in Social Science and Humanities International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Fokus Manajemen COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Masyarakat Indonesia Journal of International Conference Proceedings Journal of Management, Economic, and Accounting International Journal of Economics and Management Blantika : Multidisciplinary Journal Abdi Masyarakat UIKA Equivalent : Journal of Economic, Accounting and Management International Journal of Economics and Management Sciences International Journal of Economics, Business and Innovation Research Society International Journal of Society and Law International Journal of Management, Economic and Accounting Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Claim Missing Document
Check
Articles

THE EFFECT OF SERVICE QUALITY AND INNOVATION ON TAXPAYER SATISFACTION AND LOYALTY AT THE LUBUK PAKAM PRIMARY TAX SERVICE OFFICE Rahmat; Slamet Widodo; Elfitra Desy Surya
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 1 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18640479

Abstract

Tax revenue is the main source of state revenue, which plays an important role in financing national development. One of the determining factors for optimizing tax revenue is the level of taxpayer compliance and loyalty. This study aims to analyze the effect of service quality and taxation innovation on taxpayer satisfaction and loyalty at the Lubuk Pakam Tax Office. The research method used is a quantitative approach with a sampling technique using the Slovin formula, resulting in 93 respondents from a total population of 1,265 taxpayers. Data processing was performed using Partial Least Square (PLS) with SmartPLS software. The results showed that service quality had a positive and significant effect on taxpayer satisfaction and loyalty, while innovation had a positive and significant effect on satisfaction but did not have a significant direct effect on loyalty. Taxpayer satisfaction was found to have a positive and significant effect on loyalty and to act as an intervening variable in the relationship between service quality and innovation on taxpayer loyalty. The R² values of 0.684 for satisfaction and 0.886 for loyalty indicate that the model has strong explanatory power. These findings indicate that improving service quality and developing digital tax service innovations can strengthen taxpayer satisfaction, which ultimately encourages loyalty and voluntary tax compliance. This study recommends improving the competence of tax officials, expanding digital innovations, and conducting periodic evaluations of service standards to strengthen taxpayer trust and loyalty.
SOCIAL MEDIA ANALYSIS AND SERVICE INNOVATION ON SATISFACTION WITH TRUST AS AN INTERVENING VARIABLE AT THE POPULATION SERVICE AND CIVIL REGISTRATION OFFICE OF MEDAN CITY Lusianna Banurea; Mesra B; Elfitra Desy Surya
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 1 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18501653

Abstract

Digital transformation encourages public service agencies to optimize social media and service innovation to improve satisfaction by strengthening trust. This study analyzes the influence of social media and service innovation on public satisfaction with trust as an intervening variable at the Population and Civil Registration Office of Medan City. The method used is quantitative with a sample of 98 respondents (service users in the last 12 months). Primary data were collected through questionnaires and analyzed using PLS-SEM (SmartPLS). The instruments met the requirements for convergent validity (outer loadings ≥ 0.60; AVE ≥ 0.552) and reliability (Cronbach's Alpha ≥ 0.723; CR ≥ 0.829). The results show that social media has a positive and significant effect on satisfaction (β=0.254; p=0.005) and trust (β=0.155; p=0.049). Service innovation has a positive but insignificant effect on satisfaction (β=0.120; p=0.175), but a positive and significant effect on trust (β=0.490; p=0.000). Trust has a positive and significant effect on satisfaction (β=0.324; p=0.000). The mediation test shows that social media → trust → satisfaction is not significant (p=0.113), while service innovation → trust → satisfaction is significant (p=0.005). The explanatory power of the model is strong (R² trust=0.705; R² satisfaction=0.889). Practical implications: strengthening social media content and responses needs to be accompanied by innovations that increase trust—such as process transparency, real-time status tracking, and SLA standards—in order to have a direct impact on satisfaction.
Analysis of Transformational Leadership and Organizational Justice on Organizational Commitment With Job Satisfaction as a Mediating Variable at the National Narcotics Agency North Sumatra Province Henri Liranto Petrus. S; Elfitra Desy Surya; Sri Rahayu
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.v5i3.11417

Abstract

Organizational commitment is a key factor in supporting the success of the North Sumatra Provincial National Narcotics Agency (BNNP Sumut) in preventing, eradicating, and rehabilitating drug abuse. High work demands, task risks, and organizational pressures require effective leadership and fair organizational treatment so that employees remain satisfied and highly committed. This study aims to analyze the influence of transformational leadership and organizational justice on organizational commitment with job satisfaction as a mediating variable at BNNP North Sumatra. This study uses a quantitative approach with a survey method. The population and sample of this study were all 84 employees of BNNP North Sumatra. Data collection was conducted through questionnaires, while data analysis used the Partial Least Squares (PLS) method with the help of the SmartPLS application. The results showed that transformational leadership and organizational justice had a positive and significant effect on job satisfaction and organizational commitment. Job satisfaction also had a positive and significant effect on organizational commitment. In addition, job satisfaction was found to mediate the influence of transformational leadership and organizational justice on organizational commitment. These findings indicate that increasing the organizational commitment of BNNP Sumut employees can be achieved through the implementation of inspirational transformational leadership and consistent and transparent organizational justice, with employee job satisfaction as a mediating factor. This study is expected to serve as a practical reference for BNNP Sumut leaders in formulating human resource management policies oriented toward strengthening organizational commitment.
Analysis of Ability and Opportunity on Employee Performance Mediated by Work Motivation at the Humbang Hasundutan District Attorney's Office Lengmay Simamora; Sri Rahayu; 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.v5i3.11421

Abstract

Employee performance is a key factor in determining the quality of public sector services, including those provided by the Humbang Hasundutan District Attorney's Office as a law enforcement agency. This study aims to analyze the influence of ability and opportunity on employee performance with work motivation as a mediating variable. The study uses a quantitative approach with a survey method. The research population consists of all 77 employees of the Humbang Hasundutan District Attorney's Office, all of whom were included in the sample. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the help of the SmartPLS application. The results show that ability and opportunity have a positive and significant effect on employee performance and work motivation. In addition, work motivation has a positive and significant effect on employee performance and is able to mediate the effect of ability and opportunity on employee performance. These findings indicate that improving employee performance is not only determined by individual ability, but also by adequate work opportunities and strong work motivation. Therefore, the Humbang Hasundutan District Attorney's Office needs to strengthen employee competency development, provide adequate work facilities and infrastructure, and implement organizational policies that encourage work motivation in order to improve performance in a sustainable manner.
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 Tiktok Video Quality And Posting Frequency On Consumers’ Purchase Intention Rafidha Yasmin Tarigan; Elfitra Desy Surya; Dewi Nurmasari Pane
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.v6i2.11004

Abstract

The development of social media, particularly TikTok, has encouraged the use of short videos as an effective digital marketing strategy in influencing consumer behavior. This study aims to analyze the influence of TikTok short video quality and posting frequency on consumers’ purchase intention. The research employs a quantitative approach using a survey method involving 150 respondents who are TikTok users. Data were collected through questionnaires and analyzed using multiple linear regression. The instrument quality test results indicate that all research indicators are valid and reliable. The regression analysis reveals that TikTok short video quality has a positive and significant effect on consumers’ purchase intention, and similarly, TikTok short video posting frequency also has a positive and significant effect. Simultaneously, TikTok short video quality and posting frequency are proven to have a significant effect on consumers’ purchase intention, with a coefficient of determination of 54.9 percent. These findings indicate that the combination of high-quality content and optimal posting frequency can effectively enhance consumers’ purchase intention. This study provides practical implications for businesses and digital marketers in developing integrated TikTok marketing strategies by emphasizing content quality and proper management of posting frequency..
Analysis Of Human Resource Quality And Organizational Culture On Employee Performance With Work Motivation As Mediating Variable In The West Medan District Office Fatma Chairina; Muhammad Isa Indrawan; Elfitra Desy Surya
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.v6i2.11401

Abstract

Employee performance is an important factor in determining the quality of public services in government agencies, including the West Medan Sub-District Office. Variations in employee performance indicate the need for an in-depth study of the factors that influence it. This study aims to analyze the influence of human resource quality and organizational culture on employee performance with work motivation as an intervening variable. The study uses a quantitative approach with a census method of all 60 civil servants (PNS) at the West Medan Sub-District Office as respondents. Data were collected through questionnaires and analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM) with the help of SmartPLS. The results show that HR quality and organizational culture have a positive and significant effect on employee performance and work motivation. Work motivation was also found to have a positive and significant effect on employee performance. In addition, work motivation acted as an intervening variable that strengthened the effect of HR quality and organizational culture on employee performance. The coefficient of determination showed that the variables of HR quality and organizational culture were able to explain 44.3% of work motivation, while HR quality, organizational culture, and work motivation together explained 52.1% of employee performance. These findings confirm that improving employee performance at the West Medan Sub-District Office does not only depend on structural aspects such as HR quality and organizational culture, but is also greatly influenced by employee work motivation. Therefore, strengthening competencies, establishing a conducive organizational culture, and strategies to increase work motivation need to be prioritized in efforts to improve the quality of public services.
Analysis of Transformational Leadership and Organizational Communication on Employee Performance with Organizational Commitment as A Mediating Variable at The Medan Belawan Primary Tax Office Medan Belawan Primary Tax Service Office Aditya Muchtar; Elfitra Desy Surya; Erwansyah Erwansyah
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.v6i2.11403

Abstract

Employee performance is a strategic factor in supporting the achievement of public organization goals, especially in tax agencies that have high performance demands. This study aims to analyze the influence of transformational leadership and organizational communication on employee performance with organizational commitment as a mediating variable at the Medan Belawan Primary Tax Office. This study uses a quantitative approach with a survey method. The population in this study was all 100 permanent employees of the Medan Belawan Tax Office, all of whom were used as research samples. Data were collected through questionnaires and analyzed using the Partial Least Square (PLS) method with the help of SmartPLS software. The results showed that transformational leadership and organizational communication had a positive and significant effect on employee performance. In addition, transformational leadership and organizational communication also have a positive and significant effect on organizational commitment. Organizational commitment has been proven to have a positive and significant effect on employee performance. Furthermore, the results of the indirect effect test show that organizational commitment is able to significantly mediate the effect of transformational leadership and organizational communication on employee performance. The coefficient of determination shows that transformational leadership and organizational communication can explain 56.8% of the variation in employee performance. The findings of this study indicate that improving employee performance at the Medan Belawan Tax Office can be achieved by strengthening the role of transformational leadership, improving the quality of organizational communication, and increasing employee commitment to the organization. The results of this study are expected to provide practical contributions to tax agency leaders in formulating sustainable human resource management policies.
Analysis Of Recognition And Work Environment On Teacher Performance With Job Satisfaction As Mediating Variable In Smp Negeri 1 Binjai Hamnah Yasari; Elfitra Desy Surya; 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.v6i2.11404

Abstract

Teacher performance is a key factor in improving the quality of education in schools. Optimal teacher performance is influenced by various organizational factors, including rewards and work environment, as well as job satisfaction, which is an important psychological factor. This study aims to analyze the effect of rewards and work environment on teacher performance with job satisfaction as a mediating variable at SMP Negeri 1 Binjai. This study uses a quantitative approach with a survey method. The population in this study was all 64 teachers at SMP Negeri 1 Binjai, who were also used as the research sample. Primary data were collected through questionnaires and analyzed using Partial Least Squares (PLS) with the help of the SmartPLS application. The results showed that rewards and work environment had a positive and significant effect on teacher performance and job satisfaction. Furthermore, job satisfaction was proven to have a positive and significant effect on teacher performance. The results of the indirect effect test showed that job satisfaction acted as a mediating variable in the relationship between rewards and teacher performance, as well as between the work environment and teacher performance. The coefficient of determination value showed that rewards and the work environment were able to explain 50% of the variation in job satisfaction, while rewards, the work environment, and job satisfaction were able to explain 61.8% of the variation in teacher performance. These findings indicate that improvements in teacher performance can be achieved through an effective reward system, improvements in a conducive work environment, and strengthening teacher job satisfaction. This study is expected to serve as a basis for schools in formulating managerial policies to improve teacher performance and the quality of education
Analysis of Competency and Work Discipline on Promotion With Work Motivation as An Intervening Variable at The National Narcotics Agency of North Sumatra Province Ari Sujarno; Elfitra Desy Surya; Hernawaty Hernawaty
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.v6i2.11413

Abstract

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.
Co-Authors , Harianto , Rahul Ardian Fikri Abdiyanto Abdiyanto Abdul Samad Arief Aditya Muchtar Agriani Sartika Sitompul Andriani, Anggi Anggi Pratiwi Sitorus Annisa Sanny Ari Sujarno Arif Budiman Arifah Hidayati Asman, Muhammad Syahrin Azizah Novita B, Mesra B., Mesra Bambang Aditya Irsandi Bambang Suwarno Barus, Apriwati Budi Rusdianto Bunga Aditi Dedy Suranta Sinukaban Desy Astuti Dewi Nurmasari Pane Dharmazie Dwi Ilham Eka Gunawan Putra Elisabeth Kristina Junita Sianipar Emil Febrianto Emmy Robiyah Erizal Erlina Satrin NY Erwansyah Erwansyah Erwansyah Erwansyah Erwansyah Erwansyah Eva Santika, Eva Fachru Rozie Siregar Faisal Faisal Faisal hakim Fatma Chairina Fauziah Nur Purwaningsih Felani, Kiki Farida Felani, Virdyra Tasril Fernando Manurung Firman Ario Furqan Furqan, Furqan GS , Achmad Daengs Hamnah Yasari Hasrul Azwar Hasibuan Henri Liranto Petrus. S Hernawaty Hernawaty Heryanto Siburian Husni Muharram Ritonga Husni Muharram Ritonga Ida Fatimah Ida Marlina Ifan Sri Cahyani Marunduri Indah Sari, Wahyu Irma Fatmawati Isnan sarwo prasetyo Jamaluddin Jamaluddin Jose Marco G. Reyes Juliana Tiurida Purba Kadir, Zahidah Abd Kiki Farida Ferine Kiki Farida Ferine Larisma RL Sitanggang Lengmay Simamora Lusianna Banurea M. Agung Putranto Andriani M. Yusran Madaniyah Fitrahayati Maroli Putra Megawati Mora Putri Menganjur M S Merlinda Merlinda Mesra B Mesra B Mesra B Mesra B MESRA MESRA, MESRA Mesra, B Milton Situmorang Muammar Rifqi Muazimah Muhammad Fahmi Muhammad Faisal Muhammad Faishal Annas Muhammad Faishal Annas Muhammad Isa Indrawan Muhammad Isa Indrawan Muhammad Isa Indrawan Muhammad Isa Indrawan Muhammad Naufal Faqihul Aalam Muhammad Rizky Sembiring Muhammad Syahrin Asman Muhammad Syahrin Asman Muhammad Syahrin Asman Muhammad Valery Maulidzar Siregar Muhammmad Isa Indrawan Munanda Munawar Rizal Nasib Nikous Soter Sihombing Nur Fatiha Utami Nasution Nurafrina Siregar Nurfafrina Siregar Paridah Putra, Yogi Putri Ramadhani Rafidha Yasmin Tarigan Rahmat Rahmat Hidayat Harahap Rahul Ardian Fikri Ramadhan Harahap Rashdan Bin Rashid Rica Yulia Nasution Rini Hayati Rosanty, Yossie Rosasmanizan Binti Ahmad Rosasmanizan Binti Ahmad Rukaiyah Ruth Meivera Siburian Saiful Riza Sandoval, Marcos R. B. Sanny, Annisa Sartika Krisna Panggabean Sehat Nirwansyah Sinurat Septian Yubil Sumurung Sihombing Sirajuddin Siregar, Muhammad Valery Maulidzar Siti Arnisah Siti Nurmaizar Sitorus, Syahrial Slamet Widodo Slamet Widodo SRI RAHAYU Sri Rahayu Sri Rahayu, Sri Rahayu Suci Indah Hakiki Suranta Sinukaban, Dedy Surya Budi Susilawati Susilawati Taufik Harijanto toyib daulay Verianni Sinaga Virdyra Tasril Andriani Yose Ferry Yossie Rosanty Yossie Rossanty Yusvarilda Syafiah