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All Journal JURNAL RELASI STIE MANDALA JEMBER International Journal of Social Science and Business YUME : Journal of Management JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Pengabdian Masyarakat IPTEKS Jurnal Sains Manajemen dan Bisnis Indonesia MBA: Journal of Management and Business Aplication Jurnal Teknik Informatika (JUTIF) Jurnal Terapan Manajemen dan Bisnis JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan Jurnal Pengabdian Masyarakat (JPM) Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Riset Akuntansi (RISTANSI) Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Relasi : Jurnal Ekonomi Jurnal Pengabdian Masyarakat Clean and Sustainable Production International Journal of Economics, Commerce, and Management KUNKUN Journal of Multidisciplinary Research Journal of Management Image : Jurnal Riset Manajemen Innovation Business Management and Accounting Journal ABM: International Journal of Administration, Business and Management Jurnal Sains Manajemen dan Bisnis Indonesia
Muhaimin Dimyati
Institut Teknologi Dan Sains Mandala
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences

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The Influence of Workload and Leadership Style on Employee Performance Faradini Filiyan; Agustin Hari Prastyowati; Muhaimin Dimyati
Innovation Business Management and Accounting Journal Vol. 4 No. 2 (2025): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.030

Abstract

This research is motivated by the problem of the performance of DPRD Secretariat employees which is considered less than optimal. The purpose of this study is to analyse the effect of workload and leadership style on organizational commitment and its impact on employee performance. The approach used is quantitative with the Structural Equation Modelling-Partial Least Square (SEM-PLS) method. The population of this study was all DPRD Secretariat employees, with a sample of 80 people taken through saturated sampling techniques. The results of the study indicate that workload has a significant effect on organizational commitment, indicating that good workload management can increase employee loyalty. In addition, leadership style also has a significant effect on organizational commitment, where an inspiring and supportive leadership style can strengthen employee engagement. Workload and leadership style have been shown to have a significant effect on performance, indicating that appropriate workload and effective leadership can increase employee productivity and work results. Organizational commitment also has a significant effect on performance, where employees with high commitment show greater dedication. In addition, organizational commitment mediates the effect of workload and leadership style on employee performance. This study emphasizes the importance of workload management, the application of appropriate leadership styles, and strengthening organizational commitment in efforts to improve the performance of DPRD Secretariat employees.
The Effect Of Competency, Independence, Ethics Auditor And Professionalism To The Audit Quality And Emotional Intelligence As A Variable Of Moderation Yeni Kumalasari; Muhaimin Dimyati; Ratih Rachmawati
ABM: International Journal of Administration, Business and Management Vol 1 No 1 (2019)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v1i1.383

Abstract

This study aims to determine the competence, independence, ethics of auditors and professionalism on audit quality and emotional intelligence as a moderation variable. (1) To obtain empirical evidence and analyze about the influence of competence, independence, auditor ethics, professionalism simultaneously on audit quality. (2) To obtain empirical evidence and analyze about the influence of competence, independence, auditor ethics, partially on audit quality. (3) To obtain empirical evidence and analyze the effect of emotional intelligence on the relationship between competence, independence, auditor ethics, professionalism on audit quality. This study uses moderate regression analysis method using SPSS Windows 22. The results in this study indicate that Competence has no effect on audit quality, Independence has an effect on audit quality, Auditor Ethics does not affect audit quality and Professionalism does not affect audit quality, Emotional Intelligence Relationship between Competence, Independence, Auditor Ethics and Professionalism to Quality audit. An independent auditor will provide a tangible assessment of the financial statements, without any burden to any party, so the resulting judgment will reflect the actual conditions of the client being examined. Keywords: Auditor Ethics, Professionalism, Emotional Intelligence, Audit Quality
The Application of CAPM As A Basis For Determining The Return Level, Risk To Determine The Efficient Stock Group On Companies Listed On Indonesia Stock Exchange Anastasya Dyah Puspita; Muhaimin Dimyati; Ratih Rachmawati
ABM: International Journal of Administration, Business and Management Vol 1 No 1 (2019)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v1i1.385

Abstract

Along with the increasing interest of the public to invest in the capital market, the analytical ability of an investor is needed in determining investment options. CAPM is a balance model that describes the relationship between risk and returns where risk is measured using beta. This research was conducted on food and baverage company period 2013-2016. The analytical method used is descriptive statistics. The results showed that there was a positive or linear relationship between expected rate of return and systematic risk. There are 4 shares with negative individual return. From 14 companies, there are 8 shares that include the efficient stock groups: AISA, CEKA, INDF, PSDN, SKBM, SKLT, STTP, ULTJ. 6 shares that include inefficient stock groups are: ALTO, DLTA, ICBP, MLBI, MYOR, ROTI. An efficient share is a stock with an individual rate of return higher than the expected rate of return The investment decision taken is to buy the stock efficiently (undervalued) and hold it and then sell back when the prices rise. For the inefficien shares (overvalue) is to sell the stock before the price goes down. Keywords: CAPM, return, risk, beta
The Influence of Differences in Income Tax Rules on Income Tax Growth in the Private Tax Taxes and Acceptance of Tax Income in the Office of Jember Pratama Tax Service Mrenda Ayu Setyowati; Muhaimin Dimyati; Wiwik Fitrianingsih
ABM: International Journal of Administration, Business and Management Vol 2 No 1 (2020)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v2i1.390

Abstract

The purpose of this study was to determine the different effects of changes in Non-Taxable Income (PTKP) regulations on the growth rate of the number of Individual Taxpayers (WPOP) and income tax article 21 (PPh 21) in the Jember KPP. The data used in this study are secondary data collected from KPP Pratama Jember period 2008-2018. Data processing methods using Descriptive Statistics, Analysis Of Variance (ANOVA) and Multivariate Analysis Of Variance (MANOVA) with SPSS analysis tool version 20. The results of the study show that there are different effects of changes in Non-Taxable Income (PTKP) significantly impacting the growth rate Personal Taxpayers (WPOP) because the rate of growth is increasing and the level of income tax article 21 (PPh 21) because the amount of revenue is increasing. Keywords: PTKP, WPOP, Income Tax 21.
THE EFFECT OF SERVICE QUALITY ON KIOSK OWNER SATISFACTION AT THE TRADE SERVICE (PASAR CANDIPURO) Vicky Andika Prahemas; Muhammad Firdaus; Muhaimin Dimyati
ABM: International Journal of Administration, Business and Management Vol 3 No 2 (2021)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v3i1.537

Abstract

Broadly speaking, this study aims to determine the Effect of Licensing Service Quality Dimensions on Kiosk Owner Satisfaction at the Trade Service (Case Study at Candipuro Market, Lumajang Regency), this type of research is qualitative research, the sample in this study was 75 respondents, respondents in collecting this data is the owner of a kiosk at Candipuro Market, Lumajang Regency, the method of simple regression analysis, and the analytical method used in this study is descriptive analysis and multiple regression analysis. The research method used in this research is multiple linear regression, t test, f test and the coefficient of determination R2. The results of the research show that partially the assurance and empathy variables have no partial effect on the satisfaction of the kiosk owner at Candipuro market, this can be seen from the significant probability of the assurance and empathy variables. While the variables that have a significant effect are tangible, reliability, and responsiveness. So that the variable of Kiosk owner satisfaction is partially influenced by tangible, reliability and responsiveness (Ha is accepted and Ho is rejected). Keywords: Tangible Service Quality, Empathy, Responsiveness, Reliability and Assurance Kiosk Owner Satisfaction
The Effect Of The Marketing Mix On Patient Decision For Treatment At Bhayangkara Hospital Bondowoso Rini Ekowati; Agustin HP; Muhaimin Dimyati
ABM: International Journal of Administration, Business and Management Vol 4 No 2 (2022)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v4i2.612

Abstract

The purpose of this research is to examine and analyze the effect of the marketing mix on patient decision for treatment to the Bhayangkara Bondowoso Hospital. This research is quantitative descriptive research that use primary data. The research was conducted at Bhayangkara Bondowoso Hospital. Data collection techniques used were observation, interviews, questionnaires, and direct interviews. The number of samples was 175 respondents. The variables used in the Marketing Mix are product, price, promotion, place, people, process, and physical evidence. Data processing is done by using multiple linear regression analysis with the help of the SPSS 25. The results of the research show that the product, price, promotion, place, people, process, and physical evidence simultaneously influence patient decision for treatment. Partially, the product variable has no significant effect on patient decision for treatment. The price variable has no significant effect on patient decision for treatment. The promotion variable has a significant effect on patient decision for treatment. The place quality variable has no significant effect on patient decision for treatment. The process quality variable has a significant effect on the patient decision to seek treatment. The people variable has a significant effect on patient decision for treatment. The physical evidence variable has a significant effect on the patient decision for treatment. The people variable is the most dominant variable in influencing the patient decision for treatment.
Implications of Net Stable Funding Ratio (NSFR) on Islamic Bank Margins and Earning Management Practices: A Systematic Literature Review Yuniorita Indah Handayani; Muhaimin Dimyati; Hayatul Maspufah; Nurshadrina Kartika Sari
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.v8i1.1680

Abstract

The implementation of the Basel III Net Stable Funding Ratio (NSFR), although aimed at improving financial stability, has the potential to reduce Islamic bank margins and encourage profit management practices due to funding structure mismatches. This study aims to analyze and synthesize the literature on the implications of NSFR on margins and profit management practices in Islamic banking. Using the Systematic Literature Review (SLR) method based on PRISMA 2020 (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) for articles published between 2020 and 2025, the data were analyzed through narrative synthesis. The synthesis results show that NSFR causally suppresses profit margins through increased funding costs. Based on agency theory, this pressure on profitability creates a strong incentive for managers to engage in earnings management as a strategic response. This study formulates a conceptual framework that integrates liquidity regulations, financial performance, and managerial behavior.
Analisis Pengaruh Publikasi dan Fasilitas Terhadap Kepuasan Pelanggan Melalui Kualitas Pelayanan Sebagai Variabel Intervening pada Aula SMKN 1 Glagah - Banyuwangi Bambang Sulistio; Agustin Hari Prastyowati; Muhaimin Dimyati
YUME : Journal of Management Vol 9, No 1 (2026)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v9i1.10422

Abstract

publikasi; fasilitas; kualitas pelayanan; kepuasan pelanggan; structural equation modeling; lembaga pendidikan
Pengaruh Kualitas Pelayanan Dokumen E-Pas Kecil Berbasis Aplikasi Terhadap Tingkat Kepuasan Pemilik Kapal Di Kantor KSOP Kelas III Tanjung Wangi Elvido D. Pesireron; Muhammad Firdaus; Muhaimin Dimyati
Jurnal Sains Manajemen dan Bisnis Indonesia Vol. 15 No. 01 (2025): Edisi Bulan Juni 2025
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jsmbi.v15i01.3176

Abstract

E-pas kecil menjadi dokumen penting yang wajib dimiliki oleh kapal dengan spesifikasi GT dibawah 7. Dokumen ini menjadi bukti yang menandakan sebagai surat kebangsaan kapal dan dalam jangka panjang menjadi syarat dalam mendapatkan BBM bersubsidi. Akan tetapi, masih banyak kapal yang belum mempunyai e-pas kecil. Hal itu tentunya tidak terlepas dari adanya faktor kualitas pelayanan instansi dalam pengurusan dokumen terkait. Dalam penelitian ini bertujuan untuk menganalisis kualitas pelayanan berpengaruh secara parsial ataupun simultan terhadap kepuasan pemilik kapal. Metode yang digunakan dalam penelitian ini yaitu kuantitatif deskriptif dengan olah data berbasis SPSS. Skema pengumpulan data yang digunakan yaitu observasi, dokumentasi, kuisioner dengan 100 sampel dan dilanjutkan analisis data dengan regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa berdasarkan 5 variabel yang diuji (bukti fisik, kehandalan, daya tanggap, jaminan keamanan dan kepedulian) yang berpengaruh secara signifikan secara parsial yaitu variabel kehandalan, jaminan keamanan dan kepedulian. Secara akumulasi uji F dengan nilai tingkat signifikasi (α) 5% (0,05) didapatkan nilai signifikasi 0,00 < 0,05 sehingga dapat disimpulkan bahwa kualitas pelayanan berpengaruh signifikan terhadap kepuasan pengurusan e-pas kecil. Dengan adanya penelitian ini, harapanya dapat meningkatkan performa pelayanan pada instansi terkait sehingga dapat berdampak pada peningkatan pengurusan dokumen e-pas kecil di wilayah kerja KSOP Tanjung Wangi.
Co-Authors Ade Permana, Angga Agung Muliawan Agus Dedi Mustofa Agustin Hari Prastyowati Agustin HP, Agustin Ahmad Sauqi Ahmad Sauqi Aini, Siti Isriyah Nurul Ajeng Eka Pratama Alfiatin Alfiatin Anastasya Dyah Puspita Andini Angga Ade Permana Arofatul Jannah Bambang Sulistio Danang Wikan Carito Devi Indah Permatasari Eka Pratama, Ajeng Eka Pratiwi, Yanna Elvido D. Pesireron Faradini Filiyan Fauziah, Difari Afreyna Fitri, Ayu Ningratul Fitria Ningsih, Wiwik Frandy Irawan Handayani, Yuniorita Indah Handayani, Yuniorita Indah Handayani Hanipan, Hanipan Hary Sulaksono Hary Sulaksono Hayatul Maspufah Hilmiyah, Siti Ika Rakhma Kusuma Wardhani Imam Suroso Istichomah Istichomah Leif Kaysa F Lia Rachmawati Mauliyati, Mauliyati Mrenda Ayu Setyowati Muchamad Taufiq Muhammad Firdaus Muhammad Firdaus Muzakki Hidayat Nanda Widaninggar Nanda Widaninggar Nanda Widaninggar, Nanda Noviansyah Rizal Nur Fadilah Nurma Yunita Nurshadrina Kartika Sari Nury Yasien Rachmatullah Petrus Amat Sutadi Ponang Undaghi T R. Hedy Ubaidillah Ratih Rakhmawati Ratna Wijayanti Daniar Paramita Retno Widiyastiwi Rini Ekowati St. Nur Fadilah Sucipto, Afan Supardi Supardi Supardi Supardi Supardi Supardi Sutadi, Petrus Amat Suwignnyo Widagdo Suwignyo Widagdo Suwognyo Widagdo Syamsiar, Syamsiar Tamriatin Hidayah Taufiqqurachman Trio Akbar Pamungkas Ummu Hanik Vicky Andika Prahemas Widagdo, Suwognyo Wigatiningsih, Wigatiningsih Wiwik Fitria Ningsih Wiwik Supriyatin Yanna Eka Pratiwi Yeni Kumalasari Yulianto - Yuniorita Indah Handayani Yuniorita Indah Handayani Zainollah Zainollah Zainollah Zainollah Zainul Ulum