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All Journal Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Jurnal Ekonomi Modernisasi Jurnal Akuntansi Multiparadigma JSEH (Jurnal Sosial Ekonomi dan Humaniora) Journal of Information Systems Engineering and Business Intelligence Jurnal Akuntansi dan Perpajakan Jurnal Manajemen dan Bisnis Indonesia Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal AKSI (Akuntansi dan Sistem Informasi) J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business PRIVE: Jurnal Riset Akuntansi dan Keuangan Media Mahardhika Buletin Ilmiah Marina : Sosial Ekonomi Kelautan dan Perikanan YUME : Journal of Management SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan GEMA EKONOMI Jurnal Ekonomi dan Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan BISEI: Jurnal Bisnis dan Ekonomi Islam Jurnal Informatika Ekonomi Bisnis International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi The Indonesian Journal of Accounting Research JURNAL PENDIDIKAN, SAINS DAN TEKNOLOGI Sinteks Jurnal Akuntansi Indonesia International Journal of Environmental, Sustainability, and Social Science Warta Pendidikan : Jurnal Pendidikan dan Budaya Al-Iqtishod : Jurnal Ekonomi Syariah Akuntansi dan Teknologi Informasi Jurnal Literasi Akuntansi Journal of Social Research International Journal of Humanities Education and Social Sciences Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi Journal of Public and Business Accounting Jurnal Akuntansi Manado (JAIM) Journal of Educational Management Research Jurnal Informatika Ekonomi Bisnis Enrichment: Journal of Multidisciplinary Research and Development Journal of Economics and Management Scienties Riwayat: Educational Journal of History and Humanities Journal of Economics and Public Health Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Intelek Dan Cendikiawan Nusantara Commodities, Journal of Economic and Business KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis International Journal of Contemporary Sciences (IJCS) JAS (Jurnal Akuntansi Syariah) E-JURNAL AKUNTANSI Ecoducation Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Indonesian Journal of Global Health Research
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Efektifitas Kerja Sebagai Pemediasi Kompetensi Dan Komitmen Organisasi Terhadap Kinerja Aparatur Desa di Kecamatan Mojoanyar Kabupaten Mojokerto Putra Djaja Tatipang, Hendra; Halim, Abdul; Muawanah, Umi
GEMA EKONOMI Vol 11 No 4 (2022): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh: a) kompetensi apartur desa terhadap efektifitas kerja, b) komitmen organisasi terhadap efektifitas kerja c) kompetensi apartur desa terhadap kinerja, d) komitmen organisasi terhadap kinerja, e) efektifitas kerja terhadap kinerja apratur desa, f) kompetensi terhadap kinerja melalui efektifitas kerja, g) komitmen organisasi terhadap kinerja melalui efektifitas kerja. Penelitian ini dilakukan di beberapa desa di Kecamatan Mojoanyar Kabupaten Mojokerto. Menggunakan penelitian eksplanatori dan teknik sampel jenuh, diperoleh 84 orang aparatur desa. Data dikumpulkan dengan metode kuisioner diberikan langsung kepada responden, Selanjutnya di analisis menggunakan analisis jalur. Hasilnya membuktikan bahwa: a). Kompetensi berpengaruh terhadap efektifitas kerja, b). Komitmen organisasi berpengaruh terhadap efektifitas kerja. c). Kompetensi berpengaruh signifikan terhadap kinerja. d). Komitmen organisasi berpengaruh terhadap kinerja. e). Efektivitas kerja berpengaruh terhadap kinerja. f). Kompetensi berpengaruh terhadap kinerja melalui efektifitas kerja, g). Komitmen organisasi berpengaruh terhadap kinerja melalui efektifitas kerja.
The Effect of Task Complexity and Knowledge on Audit Considerations with Experience as a Moderator Kurniawan, I Gde Fajar; Muawanah, Umi; Setia, Kohar Adi
Riwayat: Educational Journal of History and Humanities Vol 8, No 1 (2025): Januari, Special Issue on "Educational design research for human beings learning
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i1.44333

Abstract

Audit judgment practiced by professional auditors has always been an interesting topic in both accounting practice and literature. Given the significance of audit judgment in the field of accounting, it is unsurprising that numerous studies have attempted to identify the factors influencing it. Previous research has yielded varied findings on the impact of task complexity and auditor knowledge on audit judgment. This research aims to examine the effect of task complexity on audit judgment, the impact of auditor knowledge on audit judgment, the moderating effect of auditor experience in the relationship between task complexity and audit judgment, as well as between auditor knowledge and audit judgment. The research adopted a quantitative approach, utilizing a survey process through questionnaires. The study population consisted of auditors from 70 Public Accounting Firms in East Java, as listed in the IAPI Directory 2021. To ensure the appropriateness of the analytical method,, validity, reliability, and descriptive statistics were applied. Statistical research techniques included multiple linear regression analysis using SPSS 26. The findings reveal that task complexity significantly and negatively influences audit judgment, auditor knowledge significantly and positively influences audit judgment, and auditor experience moderates the effects of both task complexity and auditor knowledge on audit judgment.
Financial Performance And Company Value: Good Corporate Governance As Moderation Setiawati, Channy; Orbaningsih, Dwi; Muawanah, Umi
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2076

Abstract

This study aims to test and analyze the effect of financial performance on firm value moderated by good corporate governance (GCG) in the banking sector listed on the IDX for 2018-2022. The population in this study was 47 companies in the banking sector. Based on the predetermined criteria, 31 banks were obtained within five years. The data used is secondary data in the form of financial reports from each bank. The data analysis techniques in this study were multiple linear regression and moderated regression analysis using SPSS software. The study results indicate that profitability, liquidity, solvency, and good corporate governance positively affect firm value. Good corporate governance strengthens the relationship between profitability and solvency with firm value. However, good corporate governance weakens the relationship between liquidity and firm value. This study contributes to the literature on the relationship between financial performance and firm value, especially in the banking sector, by showing that good corporate governance can moderate the relationship between profitability, liquidity, and solvency on firm value. This study strengthens the relevance of agency and signaling theories in explaining how good corporate governance can influence market perceptions and investor decisions. This study can reference banks in increasing firm value by considering good corporate governance.
The Factor Analysis of Contactless Services and Its Impact Towards Employee Performance of BPJS Ketenagakerjaan Gresik Branch Office during the Covid 19 Pandemic with Work Family Conflict Mediation Rasyid, Ravika Imania; Hidayati, Ernani; Muawanah, Umi
International Journal of Contemporary Sciences (IJCS) Vol. 1 No. 11 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijcs.v1i11.11563

Abstract

The contactless service implemented by BPJS Ketenagakerjaan during the Covid-19 pandemic changed the way of work, from working at office to working remotely or work from home. Work from home also possible to cause work family conflict. Based on research of BPJS Ketenagakerjaan Gresik the researcher focuses on the influence of contactless service factors on the performance of BPJS Ketenagakerjaan Gresik employees. This research aims to determine the influence of contactless service factors on the performance of BPJS Ketenagakerjaan Gresik employees during the Covid-19 Pandemic with work family conflict as mediation. The method in this research was used quantitative methodology, by examining the relationship between contactless services (as measured by the cognitive demand dimension, off-work hours technology assisted job demands (off-TAJD), the perception of stress related to ICT use to stay connected with others, and recovery experience), work-family conflict, and employee performance.
Penerapan Work At Office dan Work From Home dalam Mencapai Kinerja di Era Pandemi Covid-19 pada Bpjamsostek Pasuruan Pandaan Zakky Ibrahim; Ernani Hadiyati; Umi Muawanah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i7.4206

Abstract

The implementation of the scheme for working from home in both the government and private sectors is one of the consequences of the PSBB (Working from Home/WFH). BPJamsostek plans to implement Work At Office (WAO) by complying with health protocols, and also implements Work From Home (WFH) to support activities during the Covid-19 pandemic. Based on a case study at BPJamsostek Pandaan Branch which has implemented Work At Office (WAO) and Work From Home (WFH) in the Covid-19 Pandemic Era, the author focuses on employee performance achievements by implementing Work At Office (WAO) and Work From Home ( WFH). The aim of this research is to determine the implementation and performance achievements of BPJamsostek Pasuruan Pandaan employees by implementing Work At Office (WAO) and Work From Home (WFH).The method in this research uses qualitative research, with the data analysis technique used in this research being descriptive analysis.
Pengaruh Pemberian Tambahan Penghasilan Pegawai Terhadap Kepuasan Kerja dan Implikasinya Pada Peningkatan Kinerja Pegawai Basuki, Rachmawati Prasetyoning; Sawitri, Dyah; Muawanah, Umi
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 1 (2025): Februari - Maret 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Employee performance is a key factor in ensuring high-quality public service delivery. One aspect that influences employee performance is job satisfaction, which reflects a positive feeling toward their work. Job satisfaction can be affected by employee well-being, including financial incentives such as the Employee Income Supplement (TPP). This study aims to analyze the effect of TPP on job satisfaction and employee performance, as well as the role of job satisfaction in mediating the relationship between TPP and employee performance. Using an explanatory research method and a census technique involving 141 employees, the analysis was conducted using SmartPLS. The results show that TPP has a positive and significant effect on job satisfaction, emphasizing the importance of a fair compensation system in enhancing employee well-being. Additionally, TPP positively influences employee performance, indicating that adequate incentives can encourage employees to achieve better results. Job satisfaction is also proven to have a positive effect on performance, as satisfied employees tend to be more dedicated to their work. Furthermore, TPP indirectly affects employee performance through job satisfaction, reinforcing the mediating role of job satisfaction in improving employee productivity.
Peran Emosi Positif dalam Mediasi Pengaruh Hedonic Shopping dan Gaya Hidup Belanja terhadap Minat Beli pada Konsumen Shopee: The Role of Positive Emotions in Mediating the Influence of Hedonic Shopping and Shopping Lifestyle on Purchase Interest in Shopee Consumers Prabowo, Agung Cahyo; Hadiyati, Ernani; Muawanah, Umi; Hertanto, Ronny Hendra
Economic and Education Journal (Ecoducation) Vol. 7 No. 3 (2025): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v7i3.2374

Abstract

Perkembangan yang cepat dalam perdagangan elektronik telah memiliki pengaruh besar terhadap perilaku konsumen di Indonesia. Penelitian ini membahas hubungan antara belanja secara hedon, style berbelanja, emosi positif, dan belanja impulsif di kalangan pengguna Shopee. Metode yang diterapkan yaitu metode kuantitatif eksplanatori dengan data yang bersumber dari kuesioner online yang dibagikan kepada 170 responden di Kecamatan Turen, Kabupaten Malang. Temuan dari penelitian ini menunjukkan bahwa belanja hedon memiliki efek signifikan terhadap emosi positif, yang berfungsi sebagai penghubung antara belanja hedon dan belanja impulsif. Meskipun gaya belanja berpengaruh terhadap emosi positif, ia tidak menunjukkan dampak langsung terhadap belanja impulsif. Penelitian ini mengungkapkan bahwa emosi positif berfungsi sebagai mediator parsial antara belanja hedonis dan belanja impulsif, serta antara gaya belanja dan belanja impulsif. Hasil ini memberikan sumbangsih terhadap pemahaman mengenai bagaimana faktor emosional dapat mendorong belanja impulsif di platform e-commerce, sekaligus memberi wawasan kepada Shopee dan platform e-commerce lainnya dalam menerapkan strategi pemasaran yang berfokus pada keterlibatan emosional.
The Effect Of Motivation and Workload On Employee Performance By Mediating Organizational Commitment To The Blitar City Regional Secretariat Siti Arifah; Ernani Hadiyati; Umi Muawanah
Jurnal Indonesia Sosial Teknologi Vol. 4 No. 12 (2023): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v4i12.837

Abstract

This research aims to analyse and prove the effect of work motivation on performance, work motivation on organisational commitment, workload on employee performance, workload on organisational commitment, organisational commitment on employee performance, work motivation on employee performance through organisational commitment and workload on performance employees through organisational commitment. The type of research used is explanatory research. Data collection used a questionnaire method, while the statistical analysis method used was PLS-SEM. The results of the research are that work motivation affects employee performance; work motivation does not affect organisational commitment; the workload does not affect employee performance; the workload affects organisational commitment, organisational commitment affects employee performance, organisational commitment has no effect in mediating work motivation on employee performance, organisational commitment influences mediating the influence of workload on employee performance.
Service Innovation and Licensing Service Quality as Determinants of Business Operator Satisfaction Ernita; Rosidi; Umi Muawanah
Journal of Educational Management Research Vol. 5 No. 2 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i2.1741

Abstract

This study examines the influence of service innovation and licensing service quality on business operator satisfaction at the Investment and One-Stop Integrated Services Office (DPMPTSP) of Probolinggo Regency. The research employs a quantitative approach with a sample of 95 business operators who received licensing services. Data were collected through Google Forms questionnaires and analyzed using multiple linear regression with SPSS 25. The findings reveal that licensing service innovation does not significantly affect business operator satisfaction, while licensing service quality—comprising tangibles, reliability, responsiveness, assurance, and empathy—has a positive and significant impact on satisfaction. When examined simultaneously, both service innovation and service quality significantly influence business operator satisfaction. This study confirms that improving public service quality, particularly in aspects of reliability, responsiveness, assurance, empathy, and tangible evidence, is the primary factor in creating satisfaction among business operators in Probolinggo Regency.
The Effect of Drug Planning, Internal Control, and Payment Accuracy on Drug Inventory in Health Facilities Senima Kurniawati; Rosidi; Umi Muawanah
Journal of Educational Management Research Vol. 5 No. 2 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i2.1744

Abstract

This study aims to examine the influence of drug planning, internal control, and payment accuracy on drug inventory management within healthcare facilities from an educational management perspective. Specifically, it integrates management dimensions such as planning, organizing, controlling, and financial accountability in institutional governance. A quantitative approach was employed using a census method with 70 respondents directly involved in drug inventory management. Data were collected through structured questionnaires and analyzed using multiple linear regression. The results indicate that drug planning has a significant positive effect on drug inventory (t = 2.304, p = 0.024), internal control shows no significant effect (t = 0.446, p = 0.657), and payment accuracy has a significant positive effect with the strongest influence (t = 2.814, p = 0.006, β = 0.370). Simultaneously, all variables significantly affect drug inventory management (F = 13.297, p = 0.000). These findings imply the need to strengthen data-driven planning systems, enhance managerial control mechanisms aligned with institutional capacity, and prioritize financial accuracy to ensure sustainable drug availability and service continuity.
Co-Authors A Halim Abdul Halim Ahmad Ahmad Ahmad Dahlan Anang Febita Kurniawan Andriyan Nurman Effendi Ardhia, Olivia Maharani Arie Ikasano Trisna Dewi Arinda, Jeny Arum, Winar Sekar Ashari, Muhammad Hasyim Astutik Badar Ilahi Basuki, Rachmawati Prasetyoning Bella Bella Cahyandari, Nurmala Christy Desta Pratama Dewi Siswanti Diamastutik, Erlina Djuni Farhan Dolok Saribu, Alfriado Leonard Noprian Dwi Orbaningsih Dyah Sawitri Eko Cahyo Purwanto Endah Zuraidah Endang Suswati Erlina Diamastutik Ernani Hadiyati Ernani Hidayati Ernita Fatah Yasin, Eko Ferdian Hendrasto Fikri, Ahmad Taupan Fitrilia Farida S Gita Purwanda Gunadi Hartutik, Erin Heriyadi Heriyadi Humaidi Humaidi Huspiani, Huspiani I Made Nartha I Made Rian Diana Kartika Iin Indah Novitasari Imam Wahyudi Inaq, Maria Magdalena Ivanda, Muhammad Iwan Hari Wibowo Khohar Adi Kohar Adi Setia Kohar Adi SETIA Kohar Adi Setia Kohar Adisatya Kurniawan, Anang Febita Kurniawan, I Gde Fajar Lilik Farida Linda SOFIANA Luksanti, Nirmala Rahayu Luky Adrianto LUSSY WIDIA ASMARANINGTYAS Mahmudi, Zufiatul Dwi Marisa Juwitasari Martha Layuk Ada Maulana Firdaus, Maulana Meyla Nur Vita Sari Mitha Endah Aprilia Mubariq Ahmad Muhammad Hasyim Ashari Muhammad Hasyim Ashari Muhammad Kahfiyansyah Muhardi Muhardi Mustiadi, Mustiadi Nanda putri aprilianti Ni Made Susilawathi Nur Aini Nur Indriantoro Nurmala Cahyandari Nurul Hayati Oktariza, Wawan Oyong Lisa Parhanuddin Parhanuddin Prabowo, Agung Cahyo Pratamasari, Frinta Putra Djaja Tatipang, Hendra Putri Setia Mardiani Putri Setia Mardiani Qurrotul Aini Radityo Pramoda Rahmad Efendi Ramadhan, Andrian Rasyid, Ravika Imania Rizkyatul Khoiriyah Ronny Hendra Hertanto Rosidi Rosidi Rosidi Rosidi Rosidi Rosidi Salmukin Salmukin Senima Kurniawati Setia, Kohar Adi Setiawati, Channy Setiyo Hadi Santoso Siti Arifah Soejarwo, Permana Ari Sonny Koeshendrajana Sugiyanti Sugiyanti Sulistiawati Sulistiawati Supinah Supinah Suwartono Taryono Tatas Ridho Nugroho Tri Wiji Nurani Vendy Tri Purwantoro Wibowo, Iwan Hari Wini - Trilaksani Witomo, Cornelia Mirwantini Wiwin Alief Bachtiar Yeni Martasari Yosar Haritsar yudha hary wijayanto Yuni Kusuma Arumsari Zakky Ibrahim