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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 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 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
Umi Muawanah
Universitas Gajayana Malang
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 Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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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.
The Implementation of Total Quality Management in Islamic Junior High Schools: Commitment, Continuous Improvement, and Performance Outcomes Marisa Juwitasari; Umi Muawanah; Oyong Lisa
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.v5i2.1920

Abstract

This study aims to analyze the implementation of Total Quality Management (TQM) in an Islamic boarding-based bilingual junior high school and to explore its implications for institutional performance and educational quality improvement. A qualitative descriptive approach was employed, with data collected through in-depth interviews, observations, and document analysis involving school leaders, teachers, educational staff, and students. The study examined six core dimensions of TQM implementation: leadership commitment, customer focus, total involvement, continuous improvement, data-driven decision making, and systematic management practices. The findings indicate that TQM principles have been substantially integrated into institutional management and academic processes, contributing positively to performance enhancement, learning quality improvement, and infrastructure development. However, challenges persist in maintaining implementation consistency, strengthening organizational structure, and enhancing staff understanding of comprehensive TQM concepts, particularly among personnel holding multiple roles. The study implies that sustained leadership commitment, capacity building, and structured quality management systems are essential to optimize TQM effectiveness in Islamic educational institutions.
Construction Of Revenue Budget Monitoring Model And Regional Spending Moderated Religiosity I Made Rian Diana Kartika; Dyah Sawitri; Umi Muawanah
Journal of Social Research Vol. 3 No. 6 (2024): Journal of Social Research
Publisher : International Journal Labs

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

Abstract

This study aims to construct a model of supervision of the Regional Revenue and Expenditure Budget (APBD) consisting of: (1) transparency of public policy affects the supervision of the APBD, (2) public accountability affects the supervision of the APBD, (3) religiosity moderates the transparency of public policy to the supervision of the APBD, (4) religiosity moderates public accountability to the supervision of the APBD. This research was conducted at the Malang City Government DPRD Consultant in 2022. Using explanatory research with a saturated sample technique, as many as 44 council members were obtained, excluding the chairman and researcher. Data related to the research variables were collected through questionnaires given directly to respondents. Furthermore, the data was analyzed by moderation double linear regression. Previously, validity, reliability and classical assumption tests were carried out. The hypothesis was tested using a t-test with a 5% alpa. The results prove that: first, transparency of public policies has a significant positive effect on the supervision of the APBD, second, public accountability has a significant positive effect on the supervision of the APBD, third, religiosity strengthens the influence of public policy transparency on the supervision of the APBD, and fourth, religiosity strengthens the influence of public accountability on the supervision of the APBD.
Pengaruh Personality Traits Terhadap Tax Evasion Attitudes Dengan Pemoderasi Religiosity Dan Love Of Money Suwartono; Umi Muawanah; Oyong Lisa
Journal of Public and Business Accounting Vol. 6 No. 2 (2025): Juli-Desember
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i2.417

Abstract

This study aims to examine and analyze how personality traits influence tax evasion attitudes, moderated by religiosity and love of money. This research is a quantitative study using primary data sources. Data was collected through questionnaires distributed to participants. The research sample was selected using a purposive sampling technique. The data analysis method included descriptive statistical tests, classical assumption tests, multiple linear regression analysis, and moderation tests. The study's results indicate that personality traits positively influence tax evasion attitudes. Religiosity serves as a moderating variable of the predictor-moderator type, meaning it can affect the relationship between personality traits and tax evasion attitudes. However, it does not significantly moderate this relationship. Religiosity does not serve to strengthen or weaken the relationship between personality traits and tax evasion. Instead, it is more suitably classified as an independent variable. Love of money is a variable that moderates the relationship between personality traits and tax evasion attitude and also serves as an independent variable and a quasi-moderator. As a quasi-moderator, love of money strengthens the relationship between personality traits and tax evasion attitude.
PENGARUH BAURAN PEMASARAN DAN CITRA DESTINASI WISATA TERHADAP MINAT BERKUNJUNG KEMBALI MELALUI KEPUASAN WISATAWAN Bella Bella; Umi Muawanah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6286

Abstract

This study analyzes the Influence of Marketing Mix and Destination Image on Revisit Intention through Tourist Satisfaction which increases or decreases the value given to Revisit Intention. This study was conducted at the Sumber Sira tourist attraction located in Putukrejo Village, Gondanglegi District, Malang Regency. This research method, data was analyzed using path analysis with the help of the SPSS (Statistical Product and Solutions) 26.0 for Windows application program, with variables: Marketing Mix (X1), Tourist Destination Image (X2), Tourist Satisfaction (Y), and Revisit Intention (Z). The results of the study can be concluded as follows: The Marketing Mix variables (X1) and Tourist Destination Image (X2) influence visitors to feel Satisfaction visiting the Sumber Sira tourist attraction. The better the Marketing Mix and Tourist Destination Image (X2), the more visitors or tourists will be interested in revisiting the Sumber Sira tourist attraction. The better or increasing Tourist Satisfaction (Y) the more visitors or tourists will be interested in revisiting the Sumber Sira tourist attraction. Marketing Mix (X1) and Tourist Destination Image (X2) do not affect the Intention to Revisit (Z) through the mediation of Tourist Satisfaction (Y). Keywords: Marketing Mix, Tourist Destination Image, Intention to Revisit, Tourist Satisfaction.
The Effect of Professionalism on Employee Performance with Organizational Commitment as an Intervening Variable Vendy Tri Purwantoro; Endang Suswati; Umi Muawanah
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 3 (September 2026): Accepted
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i3.1473

Abstract

The purpose of this study is to examine and analyze the influence of professionalism on organizational commitment, the influence of professionalism on employee performance, the influence of organizational commitment on employee performance, and the influence of professionalism on employee performance through organizational commitment. This study employs an explanatory research method. The sample consists of 47 employees of the Malang City Civil Service and Human Resources Agency. The sampling technique used was a census. The statistical analysis used was SmartPLS. The study's findings confirm that professionalism not only has a significant direct impact on boosting employee commitment and performance, but also has indirect effects. A competent work attitude and strong work ethic have been shown to strengthen employee loyalty to the organization, which in turn leads to increased productivity and collective performance.
Analysis of the Difference Between Actual Costs and Indonesian Case-Based Group (INA-CBG) Rates for Inpatients with Stroke Muhammad Kahfiyansyah; Ernani Hadiyati; Umi Muawanah; Yuni Kusuma Arumsari
Journal of Economics and Public Health Vol 5 No 2 (2026): Journal of Economics and Public Health: June 2026
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v5i2.7698

Abstract

The implementation of the INA-CBGs prospective payment system requires hospitals to ensure that reimbursement tariffs adequately cover actual treatment costs, particularly for stroke, which is a high-cost catastrophic disease. Differences between INA-CBGs tariffs and actual hospital costs may affect hospital financial sustainability. This study aimed to analyse the differences between actual hospital costs and INA-CBGs tariffs in inpatient stroke cases and to identify the effects of length of stay, stroke severity, stroke type, complications, and Cost Recovery Rate (CRR) on these cost differences. This quantitative retrospective study used secondary data from medical records and BPJS claims of 101 inpatient stroke cases selected using total sampling, including all eligible stroke inpatients treated at RSUD dr. Abdul Aziz Singkawang in 2024. Data were analysed using descriptive analysis, t-tests, logistic regression, and CRR calculations. Total actual hospital costs exceeded INA-CBGs reimbursement, resulting in a financial deficit and an overall CRR of 93%. Stroke severity and stroke type significantly influenced cost differences, while length of stay and complications showed indirect effects through increased resource utilisation and prolonged hospitalisation. Severe haemorrhagic stroke cases generated the largest financial losses. Differences between actual costs and INA-CBGs tariffs are influenced by multiple interrelated factors. Severe stroke cases, particularly haemorrhagic stroke, create the greatest financial burden. Tariff evaluation and improved hospital cost management are required to enhance financial efficiency.
The Effect of Professionalism on Employee Performance with Organizational Commitment as an Intervening Variable Vendy Tri Purwantoro; Endang Suswati; Umi Muawanah
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 3 (September 2026): Accepted
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i3.1473

Abstract

The purpose of this study is to examine and analyze the influence of professionalism on organizational commitment, the influence of professionalism on employee performance, the influence of organizational commitment on employee performance, and the influence of professionalism on employee performance through organizational commitment. This study employs an explanatory research method. The sample consists of 47 employees of the Malang City Civil Service and Human Resources Agency. The sampling technique used was a census. The statistical analysis used was SmartPLS. The study's findings confirm that professionalism not only has a significant direct impact on boosting employee commitment and performance, but also has indirect effects. A competent work attitude and strong work ethic have been shown to strengthen employee loyalty to the organization, which in turn leads to increased productivity and collective performance.
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 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 Yeni Martasari Yosar Haritsar yudha hary wijayanto Yuni Kusuma Arumsari Zakky Ibrahim