Claim Missing Document
Check
Articles

Unveiling Budgetary Slack: How Internal Control Systems Mediate the Effects of Competence and Whistleblowing Lia Rachmawati; Diana Dwi Astuti; Muhammad Rijalus Sholihin; Inneke Putri Widyani; Norita Citra Yuliarti
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 13 No. 1 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v13i1.14480

Abstract

This study examines the effect of village apparatus competence and whistleblowing on budgetary slack, with the internal control system serving as a mediating variable. Employing a quantitative research design, the study applies the Structural Equation Modeling–Partial Least Squares approach to test both direct and indirect relationships among the variables. The sample for this study was determined using a census approach, encompassing all 226 villages in Jember Regency. Primary data were obtained through a structured questionnaire administered to a designated village official serving as a key informant, specifically those responsible for budgeting and financial management at the village level.  The results indicate that the village apparatus competence and whistleblowing positively affect the effectiveness of the internal control systems.  At the same time, both variables exert a negative effect on budgetary slack. Furthermore, the internal control systems negatively affect budgetary slack and partially mediate the relationships between village apparatus competence, whistleblowing, and budgetary slack. Theoretically, this study extends the Goal-Setting Theory by demonstrating that the alignment between budgetary objectives and actual outcomes in village governments depends on the integration of individual competence and ethical reporting mechanisms through an effective internal control system. Practically, the findings provide evidence-based insights for strengthening village financial governance through capacity building, robust internal controls, and accessible whistleblowing mechanisms.
Pengaruh Gaya Kepemimpinan, Budaya Organisasi, Keadilan Organisasi, Motivasi Kerja dan Kepuasan Kerja Terhadap Kinerja Pegawai Pada Kantor Unit Pelaksana Penimbangan Kendaraan Bermotor di Klakah, Lumajang Pribadi, Mochamad Teguh Yanuar; Prastyowati, Agustin Hari; Rachmawati, Lia
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10997

Abstract

Permasalahan utama pada Penelitian ini adalah keterbatasan sumber daya manusia (SDM) yang berdampak pada kinerja pemeriksaan kendaraan. Kekurangan jumlah petugas atau ketidakseimbangan beban kerja antar pegawai menyebabkan frekuensi pemeriksaan tidak dapat dilakukan secara optimal setiap bulannya. Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan, budaya organisasi, keadilan organisasi, motivasi kerja, dan kepuasan kerja terhadap kinerja pegawai di Unit Pelaksana Penimbangan Kendaraan Bermotor (UPPKB) Klakah. Penelitian kuantitatif ini melibatkan seluruh 30 orang pegawai sebagai responden dengan menggunakan teknik sampling jenuh. Data dianalisis menggunakan regresi linier berganda dengan bantuan SPSS, yang didahului oleh uji asumsi klasik dan instrumen. Hasil uji parsial (t) menunjukkan bahwa gaya kepemimpinan, keadilan organisasi, motivasi kerja, dan kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja, sementara budaya organisasi tidak berpengaruh signifikan. Hasil uji simultan (F) membuktikan bahwa kelima variabel secara bersama-sama berpengaruh signifikan terhadap kinerja pegawai. Disimpulkan bahwa untuk meningkatkan kinerja di UPPKB Klakah, fokus kebijakan manajerial harus diarahkan pada penguatan kepemimpinan, penegakan keadilan organisasi, peningkatan motivasi, dan kepuasan kerja pegawai.
Analysis of Local Banana Product Diversification as Market Expansion Through Digital Finance Muhammad Rijalus Sholihin; Lia Rachmawati; Nur Andita Prasetyo
ABM: International Journal of Administration, Business and Management Vol 8 No 1 (2025): June 2025 - November 2025
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v8i1.1579

Abstract

This study analyzes the diversification strategy of banana-based products in Lumajang Regency through the utilization of financial technology (fintech) and digital finance as an effort to expand markets nationally and internationally. Lumajang, as one of the largest banana producers in East Java with a production of 716,624 quintals in 2023, shows significant potential for developing value-added processed banana products. However, most small and medium enterprises (SMEs) still face challenges in product innovation, limited digital marketing, low adoption of fintech, and high logistics costs for market expansion. Using a qualitative case study approach with the CIPOO (Context-Input-Process-Output-Outcome) framework, data were collected through participant observation, in-depth interviews, and document studies. The findings reveal that although several banana-based products such as chips, banana flour, and beverages have been developed, the lack of digital literacy and financial inclusion limits their competitiveness. Digital marketing channels remain local and informal, while knowledge of export administration and packaging standards is still insufficient. The integration of fintech and digital finance is identified as a key driver to improve access to capital, enhance transaction efficiency, and expand market reach. This research concludes that intensive mentoring in product diversification, digital literacy, and export packaging is crucial to strengthening SMEs’ competitiveness and supporting sustainable development goals (SDGs) in the region.
Pengaruh Kontrak Psikologis, Budaya Organisasi, Motivasi Kerja, dan Gaya Kepemimpinan Terhadap Kinerja Guru SMK Teknologi Balung Kabupaten Jember Sulhan Ferdiansah; Hary Sulaksono; Lia Rachmawati
Bata Ilyas Educational Management Review Vol. 6 No. 1: January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose: This study aims to analyze the influence of psychological contracts, organizational culture, work motivation, and leadership style on teacher performance at SMK Teknologi Balung, Jember Regency, both partially and simultaneously. The background of this study is based on the importance of improving teacher performance as a key factor in supporting the quality of education in vocational high schools. Research Design and Methodology: The research employed a quantitative method with a descriptive approach. The population consisted of 57 active teachers, with a sample of 40 respondents selected through simple random sampling. Data were collected using a Likert-scale questionnaire. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26, preceded by validity, reliability, and classical assumption tests. Findings and Discussion: The results indicate that psychological contracts, organizational culture, work motivation, and leadership style have a significant effect on teacher performance, both partially and simultaneously. Partially, organizational culture was found to be the most dominant variable affecting teacher performance, contributing 78.2%. Simultaneously, the four independent variables contributed 89.8% to teacher performance, while the remaining percentage was influenced by other factors outside the research model. Implications: The conclusion of this study confirms that improving teacher performance can be achieved through strengthening psychological contracts, fostering a positive organizational culture, increasing work motivation, and implementing effective leadership styles within the school environment
Pengaruh Gaya Kepemimpinan, Budaya Organisasi, Keadilan Organisasi, Motivasi Kerja dan Kepuasan Kerja Terhadap Kinerja Pegawai Pada Kantor Unit Pelaksana Penimbangan Kendaraan Bermotor di Klakah, Lumajang Mochamad Teguh Yanuar Pribadi; Agustin Hari Prastyowati; Lia Rachmawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10997

Abstract

Permasalahan utama pada Penelitian ini adalah keterbatasan sumber daya manusia (SDM) yang berdampak pada kinerja pemeriksaan kendaraan. Kekurangan jumlah petugas atau ketidakseimbangan beban kerja antar pegawai menyebabkan frekuensi pemeriksaan tidak dapat dilakukan secara optimal setiap bulannya. Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan, budaya organisasi, keadilan organisasi, motivasi kerja, dan kepuasan kerja terhadap kinerja pegawai di Unit Pelaksana Penimbangan Kendaraan Bermotor (UPPKB) Klakah. Penelitian kuantitatif ini melibatkan seluruh 30 orang pegawai sebagai responden dengan menggunakan teknik sampling jenuh. Data dianalisis menggunakan regresi linier berganda dengan bantuan SPSS, yang didahului oleh uji asumsi klasik dan instrumen. Hasil uji parsial (t) menunjukkan bahwa gaya kepemimpinan, keadilan organisasi, motivasi kerja, dan kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja, sementara budaya organisasi tidak berpengaruh signifikan. Hasil uji simultan (F) membuktikan bahwa kelima variabel secara bersama-sama berpengaruh signifikan terhadap kinerja pegawai. Disimpulkan bahwa untuk meningkatkan kinerja di UPPKB Klakah, fokus kebijakan manajerial harus diarahkan pada penguatan kepemimpinan, penegakan keadilan organisasi, peningkatan motivasi, dan kepuasan kerja pegawai.
Improving the Quality of Maronggi Products as an Organic Food Commodity on the Home Industry in Jember Lia Rachmawati; Muhammad Rijalus Sholihin
TGO Journal of Community Development Vol. 1 No. 2 (2023): July - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.2023.011

Abstract

This research was carried out to improve the quality of maronggi products as an organic food commodity in home industries in Jember Regency. The business partner in the Community Partnership (PKM) program is the Maronggi Processing House which processes Moringa leaves (Mrs. Halima/Owner. From an operational perspective, this partner is still relatively simple. For business partners who process Moringa leaves, the equipment used is still manual, the manufacturing process which is still simple, it is not efficient in terms of time and energy and there is no product label and the financial management system is also not in accordance with regulations. From a marketing perspective, Maronggi Processed House uses direct selling and there is a lack of innovation such as using a marketplace (shopee, tokopedia or website ). Apart from that, in terms of packaging, it is not very attractive to consumers, so a label with a design that suits the product must be added. Then there is still no business entity that is standardized by BPOM. Maronggi house producers do not carry out the recording process according to standards due to lack of educational background and human resources. competent. This can be seen from the financial records implemented, namely that business financial management is integrated with household financial management. So, in terms of financial management, partners have difficulty knowing their financial position.