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All Journal ECSOFiM (Economic and Social of Fisheries and Marine Journal) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Pendidikan Ekonomi & Bisnis Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi dan Ekonomika Syntax Literate: Jurnal Ilmiah Indonesia JURNAL MANAJEMEN Jurnal ASET (Akuntansi Riset) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS EKONOMIS : Journal of Economics and Business Rang Teknik Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Journal on Education Ensiklopedia of Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) Menara Ilmu JURNAL PUNDI Akurasi : Jurnal Studi Akuntansi dan Keuangan eCo-Buss Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik SIGMA TEKNIKA Jurnal Manajemen Universitas Bung Hatta Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Manajemen dan Inovasi (MANOVA) UPI YPTK Journal of Business and Economics Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Bussman Journal : Indonesian Journal of Business and Management AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Akuntansi Keuangan dan Bisnis Jurnal Cakrawala Ilmiah Media Riset Akuntansi Auditing & Informasi Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Riset Akuntansi e-Jurnal Apresiasi Ekonomi
Zaitul Zaitul
Universitas Bung Hatta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Kinerja Perusahaan dari Perspektif Karakteristik Komite Audit Nurmawati, Ulmi; Survira, Azelly; Yuddin, Ahmad Falqi; Hartono, Arvin Bhadrika; Zaitul, Zaitul
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i2.1379

Abstract

Company performance is a condition in a certain period caused by operating activities and the use of available resources. The goal of this research is to determine how audit committee attributes, such as independence, experience, size, meetings, and audit quality, affect business performance in the building construction subsector for companies listed on the Indonesia Stock Exchange (IDX) in 2021–2022. Tobin's Q is employed as a stand-in for evaluating firm performance, and 34 observations and 17 company samples are used to meet the research objectives based on the chosen sample criteria. The findings of the study indicate that audit quality, audit committee size, and the independence of audit committees significantly impact business success. However, the frequency of audit committee meetings and the expertise of committee members do not appear to influence the organization’s performance. This suggests that while factors such as the quality of audits, the size of the audit committee, and its independence are crucial for ensuring effective oversight and better business outcomes, aspects like meeting frequency and member expertise may not be as critical in directly affecting organizational success. For businesses, this implies that prioritizing these key elements such as audit quality and an independent and adequately sized committee could be more beneficial than focusing on the number of meetings or the specific expertise of committee members. From a regulatory standpoint, this finding might influence policies to focus on strengthening the independence and size of audit committees rather than solely emphasizing meeting frequency or expertise.
Mekanisme Internal Tata Kelola Korporasi dan Pengungkapan Perubahan Iklim Yuliantama, Fauzan Rizki; Sary, Putri Maya; Ayunda, Shafa; Rahayu, Raisya Aprilia; Zaitul, Zaitul
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i2.1384

Abstract

As global awareness of climate change grows, corporate transparency becomes increasingly crucial, yet little research has addressed the role of corporate governance in climate change disclosure. The purpose of this study is to analyze the relationship between various corporate governance mechanisms and the extent to which companies disclose climate change-related information. A quantitative research method was employed, utilizing secondary data from the financial reports of 11 pharmaceutical companies in Indonesia, selected through purposive sampling. The study used multiple linear regression analysis to evaluate the effects of governance variables on climate change disclosure. The results revealed that the gender, nationality, and size of the Board of Commissioners significantly influence climate change disclosure. However, the size of the Board of Commissioners, the independence of the Board of Commissioners, the age of the Board of Commissioners, and the level of education of the Board of Commissioners did not show any significant effect on climate change disclosure. The findings suggest that certain characteristics of corporate governance, particularly gender diversity, nationality, and company size, play an essential role in enhancing climate change disclosure. These results have important implications for policymakers, companies, and stakeholders in promoting greater transparency regarding climate-related risks.
KETERAMPILAN KARYAWAN DAN KINERJA OPERASIONAL PADA USAHA KULINER: KETAHANAN INTERNAL SEBAGAI VARIABEL MEDIASI Fausya, Riza; Sutrino, Sutrino; Yulianti , Rika; Ismail , Junaldi; Zaitul, Zaitul
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 2 (2025): Bussman Journal | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i2.410

Abstract

This study aims to examine the influence of employee skills on operational performance in Minang culinary micro, small, and medium enterprises (MSMEs) in Padang City, with internal resilience serving as a mediating variable. A quantitative approach was applied, and data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both the measurement and structural models. A total of 49 respondents were selected through simple random sampling. The findings reveal that employee skills significantly affect internal resilience but do not directly impact operational performance. Conversely, internal resilience has a significant influence on operational performance and mediates the relationship between employee skills and business outcomes. These results highlight the importance of strengthening internal organizational systems to ensure that individual competencies translate into improved performance. The practical implication of this study suggests the need for integrated human resource development strategies aligned with internal resilience to support the sustainability of local MSMEs.
PENGARUH DIMENSI SINISME DALAM PERUBAHAN ORGANISASI TERHADAP TURNOVER INTENTIONS DI TVRI SUMATERA BARAT: MOTIVASI KERJA SEBAGAI VARIABEL MEDIASI Hoiriah, Hoiriah; Nasution, Muhammad Fitrah Panabari; Elyanis, Rafidah; Zaitul, Zaitul
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 2 (2025): Bussman Journal | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i2.411

Abstract

This study aims to examine the effect of organizational change cynicism on turnover intentions, with job motivation tested as a mediating variable among employees in the Technical Division of TVRI West Sumatra. A quantitative approach was employed using total sampling, involving 42 respondents. Data were collected through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3. The results indicate that cynicism toward organizational change has a positive and significant effect on turnover intentions, and a negative and significant effect on job motivation. However, job motivation does not have a significant effect on turnover intentions and does not mediate the relationship between cynicism and the intention to leave. These findings suggest that negative perceptions of organizational change can directly increase employees' desire to leave while also reducing their work motivation. Therefore, open communication strategies and participatory management approaches are essential to reduce cynicism and enhance employee retention during organizational change processes.
Integrasi Rantai Pasokan dan Kinerja Operasi : Kapabilitas Rantai Pasokan sebagai Variabel Moderasi Hani’aturrofidha, Ikrimah; Kusuma, Garry; Putri, Dola Indrayani; Zaitul, Zaitul
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1195

Abstract

In the era of dynamic competition and increasing supply chain complexity, operational performance is no longer solely determined by internal efficiency, but also by the degree of collaboration across the supply chain. However, previous studies have shown inconsistent findings regarding the direct impact of supply chain integration on operational performance, suggesting the presence of potential moderating variables. This study aims to investigate the effect of supply chain integration on operational performance, with supply chain capability acting as a moderating variable. The study involved a survey of 40 managers and owners of “Toko Serba 35.000” retail stores across the Sumatra region. Using a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 3.0, this research assessed the measurement and structural models through convergent validity, composite reliability, and hypothesis testing. The findings indicate that supply chain integration has a marginally significant positive effect on operational performance. Although supply chain capability alone does not directly influence performance, it significantly moderates the relationship between integration and operational outcomes. This implies that the benefits of integration are maximized when firms possess adequate supply chain capabilities such as agility and responsiveness. The study contributes to the dynamic capability theory by emphasizing the strategic role of internal capabilities in strengthening the impact of inter-organizational integration. Practical implications suggest that retail firms, particularly small and micro enterprises, should invest in developing their supply chain capabilities to leverage integration efforts for improved operational efficiency.
Praktik Green Supply Chain Management dan Kinerja Bisnis pada Coffeeshop: Kepuasan Kerja Karyawan sebagai Variabel Mediasi Atos, Saridha; Zaitul, Zaitul
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1199

Abstract

In the era of business sustainability, the adoption of Green Supply Chain Management (GSCM) practices has become a crucial strategy to enhance competitive advantage, even in small-scale service sectors such as coffeeshops. This study aims to examine the direct impact of GSCM practices on business performance and to assess the mediating role of employee job satisfaction in this relationship. A quantitative approach was employed by surveying 30 employees from various coffeeshops in Padang City, Indonesia. Data were analyzed using Structural Equation Modeling with the Partial Least Squares (PLS-SEM) method. The results indicate that GSCM practices have a positive and significant effect on business performance. Furthermore, GSCM also significantly influences employee job satisfaction. However, the mediating effect of employee job satisfaction on the relationship between GSCM and business performance is not statistically significant. The model explains 63.4% of the variance in business performance and 24.9% in employee job satisfaction, indicating strong explanatory power for business outcomes but limited predictive relevance for job satisfaction. These findings underscore that while GSCM directly contributes to improving operational and reputational performance, efforts to enhance employee satisfaction must be reinforced to maximize overall organizational effectiveness. This study provides valuable insights for coffeeshop managers and SMEs, encouraging strategic integration of sustainability practices with human resource development to achieve sustainable business growth.
KEPATUHAN KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN TERDAFTAR PADA PASAR MODAL INDONESIA: DARI PERSPEKTIF HUKUM Zulrahimah, Zulrahimah; Efendi, Rahmad; Zaitul, Zaitul
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 5 No. 2 (2025): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v5i2.689

Abstract

This study aims to analyse the impact of financial reporting compliance on company financial performance, stock prices, and its relationship with the type of Public Accounting Firm (KAP) and business sector. Using a quantitative approach, this study observes 30 companies classified into two categories: compliant and non-compliant with financial reporting. The data used are secondary data obtained from the company's financial statements and other official sources. The analysis was conducted using descriptive statistics and the non-parametric Mann-Whitney U test to determine differences between groups. The research results show that companies that comply with financial reporting have a significantly higher Return on Assets (ROA) and stock prices compared to companies that do not comply. Hence, there is an indication that companies audited by the Big 4 Public Accounting Firms tend to be more compliant, although this relationship has not yet been statistically significant. On the contrary, no significant difference was found between business sectors and the level of reporting compliance. These findings support signalling theory and agency theory, indicating that compliance with financial reporting can be a significant indicator of a company's performance and reputation. This research provides practical implications for management, investors, and regulators regarding the importance of transparent and accountable financial reporting. However, the limited sample size and reliance on secondary data are concerns for future research. It is recommended that future studies consider a mixed-methods approach and additional variables to broaden the understanding of the determinants and impacts of financial reporting compliance.
PENGARUH MOTIVASI KERJA TERHADAP KEPUASAN KERJA: META ANALYSIS Silviawati, Silviawati; Novriadi, Asep; Zaitul, Zaitul; Yunas, Yosfan
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 2 (2025): Bussman Journal | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i2.420

Abstract

Job satisfaction is a key factor determining employee productivity and retention in an organization, and work motivation is believed to be one of its main predictors. This meta-analysis study aims to determine the extent of work motivation's influence on employee job satisfaction and how work motivation significantly influences employee job satisfaction. Articles were collected using academic databases such as Google Scholar, Garuda, and SINTA with keywords such as work motivation, job satisfaction, and employees. The data obtained were analyzed by calculating the effect size of each journal. The random-effects model shows that work motivation has a significant effect on employee job satisfaction with a value of 0,083; p < 0,001 in the small category. This indicates that work motivation can consistently increase job satisfaction across various organizational contexts. Increasing work motivation is an important strategy for management to create a positive and productive work environment.
DAMPAK PROSOSIAL DAN KOMITMEN AFEKTIF PADA PERUBAHAN: IDENTIFIKASI ORGANISASI SEBAGAI VARIABEL MEDIASI Azani, Arif Rahmat; Sirait, Elbriyan; Elyanis, Rafidah; Zaitul, Zaitul
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.141

Abstract

This study aims to examine the relationship between prosocial impact, organizational identification, and affective commitment to change among public sector employees. Using a quantitative approach with a cross-sectional survey design, data were collected from 41 employees of the West Sumatra Class II Land Transportation Management Office (BPTD). The research model tested four main hypotheses using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that prosocial impact has a significant positive effect on organizational identification, while it does not directly influence affective commitment to change. However, organizational identification significantly affects affective commitment to change and serves as a mediating variable between prosocial impact and affective commitment. These findings highlight the critical role of organizational identification in strengthening employees’ emotional support for organizational change. The study provides theoretical insights by reinforcing Social Identity Theory and Relational Job Design, and offers practical implications for public organizations to enhance commitment through meaningful work and identity-building strategies.
ANALISIS META PENGARUH BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN Merisman, Merisman; Nasution, Fitrah Panabari; Hoiriah, Hoiriah; Indriani, Riri; Elyanis, Rafidah; Zaitul, Zaitul
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.142

Abstract

This study aims to quantitatively examine the effect of organizational culture on employee performance through a meta-analysis of 39 studies published between 2020 and 2025. Data were collected from national and international journals using predefined inclusion and exclusion criteria. A random-effects model was employed to accommodate heterogeneity across studies. The results reveal a positive and statistically significant relationship between organizational culture and employee performance, with a combined effect size of 0.122 (p < 0.001), categorized as small to moderate based on Cohen’s classification. Egger’s regression test and Trim-and-Fill analysis indicate no significant publication bias, supporting the validity of the findings. This study underscores the importance of developing adaptive, participatory, and communicative organizational cultures as strategic efforts to enhance human resource performance. The findings contribute both theoretically and practically to the field of management, particularly in strengthening organizational culture as a key determinant of performance.
Co-Authors Abd-Mutalib, Hafizah Akmal Akmal Akmal Akmal AL Lya Razaq Ammar, Izmi wardah Andini, Della Putri Anggia Syilfen Vania Anief, Bahrul Antoni Antoni Antoni Antoni Aqila, Foja Ayu Rafifa Arie Frinola Minovia Ashakur, Farhan Kesar Atos, Saridha Ayu Yulia Sari Ayunda, Shafa Azani, Arif Rahmat Azman, Azman Azwa Maqfira Bayu Anugerah Putera Candra, Yoni dandes rifa Dandes Rifa Dandes Rifa, Dandes Defianti, Lidia Delfi Kurnia Zebua Desi Lammarito Sinaga Desi Permata Sari Dessy Rahmawati, Dessy Dwi Fitri Puspa Elfiswandi Elyanis, Rafidah Ethika , Ethika Eugene Okyere Kwakye Eugene Okyere-Kwakye Fau, Jhon Firman Fausya, Riza Fikran Fikran Galant Emerald Hadi, Zuriyon Hani’aturrofidha, Ikrimah Harahap, Erni Febrina Hartono, Arvin Bhadrika Hayati, Liwa wul Herawati Herawati Herawati Herawati Herawati Mawardi Herifal Ikhsan Hoiriah, Hoiriah Husna, Radiatul I Nengah Tela Idham Khalil Idris Idris Ilona, Desi Indriani, Riri Ismail , Junaldi Isra, Irfan Mei Jefri Irawan Junaidi Junaidi Junaidi Junaidi Kamener, Dahliana Kariima, Fitami Hasanatul Khanza, Mudhi’ah Kristiurman Jaya Mendrofa Kusuma, Garry Lathiva Livita Livita Lia Agustina, Lia Listiana Sri Mulatsih Maharani, Shinta Dea Mardiana Azizah Mardiana Azizah Marselino Wau Melani Sri Wahyuni Merisman, Merisman Messy Wisandra Muhammad , Ghazi Muhammad fauzan Muhammad Rahyu Afani Mukhlizul Hamdi Mukhlizul Hamdi Nasution, Fitrah Panabari Nasution, Muhammad Fitrah Panabari Neva Novianti Ningsih, Shela Septia Novia Rahmawati Novita, Wisandra Novri Resi Novriadi, Asep Nurmawati, Ulmi Nurwati A Ahmad-Zaluki Okyere-Kwakye, Eugene Prastya, Dwi Putri Intan Winarsih Putri, Amellia Putri, Dola Indrayani Putri, Elda Maihardina Puttri, Daniati Radiatul Husna Rafki Junaidi Rahayu, Raisya Aprilia Rahmad Efendi Reni Yuliviona, Reni Rina Asmeri, Rina Rina Febriani Rina Febriani, Rina Febriani Rini Nulyani Riyansha, Ridho Rizki Nofriadi Rizki, Fardiansyah Muhammad Roli Darsa Safnedi, Sefnedi Salfadri, Salfadri Sari, Rahmi Hamda Sari, Wati Indah Sary, Putri Maya Shamharir Abidin Silviawati, Silviawati Sirait, Elbriyan Siti Naziyatul Ulfa Siti Rahmi Stevany Stevany Suma’a, Maya Indriani Survira, Azelly Sutrino, Sutrino Syafri Husen Thiasel, Clarisa Tyara Dwi Putri Utama, Wahyudi Putra Welly Jefrita Wongso, Jonny Yeasy Darmayanti Yeza, Riska Nofri Yuddin, Ahmad Falqi Yulia, Ayu Yuliantama, Fauzan Rizki Yulianti , Rika Yuliawati, Ananda Karisma Yunas, Yosfan Yunilma Yunilma Yunita Waryani Yurizal Yurizal Yusa, Atika Zulrahimah, Zulrahimah