Articles
<![CDATA[Functional Position Equalization and Performance Improvement in Samarinda Government: Penyesuaian Posisi Fungsional dan Peningkatan Kinerja di Pemerintah Kota Samarinda ]]>
<![CDATA[Risdayanti Risdayanti]]>;
<![CDATA[Titin Ruliana]]>;
<![CDATA[Meiki Permana]]>
<![CDATA[ Academia Open Vol. 10 No. 2 (2025): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.10.2025.12756
<![CDATA[General Background: Bureaucratic reform in Indonesia emphasizes simplifying organizational structures and improving the professionalism of civil servants through the Functional Position Equalization Policy. Specific Background: This policy converts structural positions at echelons III and IV into competency-based functional roles, requiring employees accustomed to hierarchical systems to adapt to performance-based frameworks, influencing motivation and job satisfaction. Knowledge Gap: Despite the implementation of this policy, the Samarinda City Government’s SAKIP rating has remained stagnant at grade B from 2022 to 2023, indicating limited improvement in organizational performance. Aims: This study investigates how the functional position equalization policy affects organizational performance, with work motivation and job satisfaction as mediating variables. Results: Using a quantitative cross-sectional design with data from 118 respondents analyzed via SEM–WarpPLS, findings reveal that the policy significantly enhances performance, with work motivation acting as a full mediator and job satisfaction as a partial mediator. Novelty: The study integrates Herzberg’s Two-Factor Theory to explain how policy-induced structural changes influence psychological factors in public organizations. Implications: Effective implementation of this policy depends on fostering intrinsic motivation and employee satisfaction to optimize public-sector performance transformation. Highlights: Policy reform enhances bureaucracy by shifting from structural to functional roles. Work motivation fully mediates the effect of policy on performance. Herzberg’s theory explains how motivation and satisfaction drive public-sector success. Keywords: Functional Position Equalization, Work Motivation, Job Satisfaction, Organizational Performance, Herzberg’s Theory]]>
<![CDATA[The Influence of Competence and Training on Pokdarwis Performance through Community-Based Tourism (CBT) Empowerment in East Kutai Regency ]]>
<![CDATA[Yanti Yanti]]>;
<![CDATA[Titin Ruliana]]>;
<![CDATA[Meiki Permana]]>
<![CDATA[ Annals of Human Resource Management Research Vol. 6 No. 1 (2026): March ]]>
Publisher : <![CDATA[Goodwood Publishing ]]>
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DOI: 10.35912/ahrmr.v6i1.3627
<![CDATA[Purpose: This study examines the impact of competence and training on the performance of Pokdarwis (Community-Based Tourism Groups) through Community-Based Tourism (CBT)-based empowerment as a mediating variable in East Kutai Regency. Research Methodology: A quantitative approach with hypothesis-testing design was used. The population consisted of 20 Pokdarwis groups with 540 active members, and 268 respondents were selected through purposive sampling. Data were collected via structured questionnaires and analyzed using Partial Least Squares (PLS) with SmartPLS 3.0. Results: The study found that competence does not significantly affect Pokdarwis performance, while training has a positive and significant effect. Both competence and training significantly influence CBT-based empowerment, which in turn positively impacts Pokdarwis performance. The model's R² value shows that 55.7% of CBT-based empowerment and 50.5% of Pokdarwis performance are explained by the model. Conclusions: CBT-based empowerment mediates the relationship between competence, training, and Pokdarwis performance. Sustainable training programs and structured empowerment initiatives are essential to strengthen the capacity of local tourism groups. Limitations: The study is limited by its specific focus on East Kutai Regency and a relatively small sample size, which may affect the generalizability of the findings. Contributions: This research contributes to community-based tourism literature by highlighting the role of training and competence in enhancing the performance of local tourism organizations through empowerment. The findings provide valuable insights for tourism policymakers and practitioners.]]>
<![CDATA[Leadership Style, Community Participation, and Development Success: The Mediating Role of Village Apparatus Capacity ]]>
<![CDATA[Sopiansyah Sopiansyah]]>;
<![CDATA[Titin Ruliana]]>;
<![CDATA[Andi Indrawati]]>
<![CDATA[ Annals of Human Resource Management Research Vol. 6 No. 1 (2026): March ]]>
Publisher : <![CDATA[Goodwood Publishing ]]>
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DOI: 10.35912/ahrmr.v6i1.3628
<![CDATA[Purpose: This study examines the influence of leadership style and community participation on the success of development projects in Kombeng District, East Kutai Regency, with the mediating role of village apparatus capacity. Research Methodology: A quantitative, cross-sectional design was employed, gathering data from 150 purposively selected respondents, including community members and village officials. A structured questionnaire was used to measure leadership style, community participation, village apparatus capacity, and development success. Reliability and validity were confirmed through expert review and pilot testing. Partial Least Squares Structural Equation Modeling (PLS-SEM) was utilized to analyze relationships and mediation effects. Results: The findings indicate that community participation directly enhances development success, while leadership style does not have a direct effect. However, both leadership style and community participation exert significant indirect effects on development success through village apparatus capacity. Conclusions: The study concludes that fostering active community engagement and strengthening the capacity of village apparatus are crucial for sustainable development. It recommends initiatives to enhance participatory mechanisms and leadership development to improve village apparatus competencies. Limitations: The study is limited by its focus on Kombeng District and the cross-sectional design, which may limit generalizability and causal inferences. Contributions: This research highlights the mediating role of village apparatus capacity and offers practical insights for enhancing participatory governance and leadership effectiveness in local development initiatives.]]>
<![CDATA[Human Resource Development Policy and Leadership Style Effect on Subdistrict Officials Performance with Discipline Mediation ]]>
<![CDATA[Subiha Subiha]]>;
<![CDATA[Titin Ruliana]]>;
<![CDATA[Meiki Permana]]>;
<![CDATA[Hadi Purnomo]]>
<![CDATA[ Annals of Human Resource Management Research Vol. 6 No. 1 (2026): March ]]>
Publisher : <![CDATA[Goodwood Publishing ]]>
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DOI: 10.35912/ahrmr.v6i1.3632
<![CDATA[Purpose: This study aims to examine the effect of human resource development policy implementation and leadership style on the performance of subdistrict government officials, with work discipline as a mediating variable in East Kutai Regency. Research Methodology: This study used a quantitative, hypothesis-testing approach with 210 purposively selected government apparatus respondents from East Kutai Regency. Data were collected using structured questionnaires on a five-point Likert scale and analyzed with SmartPLS 3.0 software. Results: The results show that the implementation of human resource development policies does not significant effect on the government apparatus performance, whereas leadership style has a positive and significant effect. Both human resource development policies and leadership style significantly influence work discipline, which in turn positively affects performance. The coefficient of determination (R²) indicated that 54.6% of work discipline and 49.6% of government apparatus performance were explained by the model, suggesting moderate explanatory power. Conclusions: Work discipline mediates the effect of leadership style and human resource development policies on government official performance, while effective leadership and HR policies improve discipline and organizational performance. Limitations: The study is limited to subdistrict government officials in East Kutai Regency and uses a cross sectional design with perception based questionnaire data. Contributions: This research provides empirical evidence on the mediating role of work discipline in public sector performance and offers insights for local government in designing more effective human resource development and leadership strategies.]]>
<![CDATA[Implementation of Direct Instruction Based on Formative Assessment with Chunking Technique to Improve Students’ Understanding of Basic Economic Concepts in Semester I ]]>
<![CDATA[Diyaa Aaisyah Salmaa Putri Atmaja]]>;
<![CDATA[Mad Yusup]]>;
<![CDATA[Elfreda Aplonia Lau]]>;
<![CDATA[Ida Rosanti]]>;
<![CDATA[Purbawati Purbawati]]>;
<![CDATA[Titin Ruliana]]>
<![CDATA[ Poltanesa Vol 27 No 1 (2026): June 2026 ]]>
Publisher : <![CDATA[P3KM Politeknik Pertanian Negeri Samarinda ]]>
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DOI: 10.51967/tanesa.v27i1.3698
<![CDATA[In this classroom context, several first-year students showed difficulty maintaining learning focus when basic economic concepts were delivered through long and continuous oral explanations. This classroom condition created challenges in Introduction to Economics, a conceptual course that requires students to understand abstract and interrelated concepts. This study aimed to improve student's understanding of basic economic concepts through the implementation of Direct Instruction integrated with formative assessment using a chunking technique. A Classroom Action Research design was employed in two cycles involving 19 first-semester Industrial Engineering students at Universitas Nahdlatul Ulama Kalimantan Timur. Learning materials were presented in small, sequential conceptual units, and each unit was followed by formative assessment and immediate feedback. Data were analyzed descriptively by comparing class mean scores, the number and percentage of students achieving the minimum mastery criteria, and observed changes in student’s learning engagement. The results showed a positive improvement in the local classroom context. The percentage of students achieving the minimum mastery criteria increased from only 15.8% in the pre-action stage to 36.8% in Cycle I and 84.2% in Cycle II, with the average score of class rising from 34.3 in pre-action stage to 59.8 in Cycle I and 83.8 in Cycle II and average score of students who achieved mastery rising from 70.6 in pre-action stage to 77.4 in Cycle I and 88.8 in Cycle II. Students also demonstrated better focus, more active participation, and reduced anxiety during the learning process. These findings indicate that Direct Instruction combined with chunking and formative assessment has practical potential to support the improvement of basic economic concept learning in the class studied.]]>
<![CDATA[KAJIAN SISTEM PENGENDALIAN INTERNAL, KEPUASAN KERJA, DAN BEBAN TUGAS TERHADAP TURNOVER INTENTION DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Yonathan Luhat]]>;
<![CDATA[Titin Ruliana]]>;
<![CDATA[Andi Indrawati]]>
<![CDATA[ Jurnal Akunida Vol. 11 No. 2 (2025): December ]]>
Publisher : <![CDATA[Universitas Djuanda ]]>
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<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Pengendalian Internal, kepuasan kerja, dan beban kerja terhadap turnover intention, dengan Komitmen Organisasisebagai variabel mediasi. Metode yang digunakan adalah pendekatan kuantitatif dengan menggunakan PLS (Partial Least Square) berbasis data yang diperoleh dari responden karyawan. Hasil penelitian menunjukkan bahwa Sistem Pengendalian Internal dan kepuasan kerja berpengaruh positif dan signifikan terhadap Komitmen Organisasi karyawan, sedangkan beban kerja berpengaruh negatif signifikan terhadap Komitmen Organisasi. Selanjutnya, Sistem Pengendalian Internal dan kepuasan kerja berpengaruh negatif signifikan terhadap turnover intention, sedangkan beban kerja menunjukkan pengaruh positif signifikan. Komitmen Organisasiterbukti memiliki pengaruh negatif signifikan terhadap turnover intention. Selain itu, Komitmen Organisasi juga memediasi secara signifikan hubungan antara Sistem Pengendalian Internal, kepuasan kerja, dan beban kerja terhadap turnover intention. Temuan ini memperkuat pentingnya peran Komitmen Organisasi dalam mempertahankan karyawan serta perlunya pengelolaan beban kerja yang proporsional, pemberian Sistem Pengendalian Internal yang tepat, dan peningkatan kepuasan kerja dalam menekan niat keluar dari organisasi.]]>
<![CDATA[DEVELOPMENT OF THE EARLY WARNING SYSTEM MODEL ON THE PERFORMANCE OF BANK PERKREDITAN RAKYAT (BPR) ]]>
<![CDATA[Titin Ruliana]]>;
<![CDATA[Imam Nazarudin Latif]]>;
<![CDATA[Meiki Permana]]>;
<![CDATA[Jihan Irana Dewi]]>
<![CDATA[ Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 4 No 1 (2025): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha ]]>
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DOI: 10.32477/semnas.v4i1.1313
<![CDATA[This study aims to analyze the role of the Early Warning System (EWS) in predicting bankruptcy at Bank Perkreditan Rakyat (BPR). The EWS is viewed as an early detection mechanism capable of identifying financial and non-financial indicators that could potentially lead to bankruptcy risk. This study uses historical BPR data to develop an EWS-based prediction model. This study uses a quantitative approach and empirical methodology. The quantitative approach was chosen because it allows for objective measurement of financial variables and testing of relationships between variables using statistical techniques in SEMPLS. The population in this study is all BPR operating in the East Kalimantan region and officially registered with the Financial Services Authority (OJK), with an observation period starting from 2019 to 2025. The implications of this research emphasize the importance of implementing an EWS as an effective risk management tool for rural banks (BPRs) and providing input to regulators in strengthening the banking supervisory system. Thus, the EWS serves not only as an early warning system but also as a strategic instrument in maintaining the stability and sustainability of BPRs amidst local and national economic dynamics.]]>
<![CDATA[The Effect of Price, Customer Reviews, and Online Merchandising on Customer Loyalty with Purchase Intention as an Intervening Variable at Nusantara Medika Jaya Store in Samarinda ]]>
<![CDATA[Eka Yudhyani]]>;
<![CDATA[Aliyah Aghitsni]]>;
<![CDATA[Ivana Barus]]>;
<![CDATA[Titin Ruliana]]>;
<![CDATA[Sunarto Sunarto]]>
<![CDATA[ Journal Research of Social Science, Economics, and Management Vol. 5 No. 9 (2026): Journal Research of Social Science, Economics, and Management ]]>
Publisher : <![CDATA[Publikasi Indonesia ]]>
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DOI: 10.59141/jrssem.v5i9.1379
<![CDATA[This research aims to analyze the influence of price, online customer reviews, and online merchandising on customer loyalty, with purchase intention as an intervening variable at the Nusantara Medika Jaya Store in Samarinda on the Shopee platform. The population in this study consists of all consumers who have visited or transacted at the Nusantara Medika Jaya Store via Shopee within the last six months. The sampling technique employed was non-probability sampling with a purposive sampling approach, resulting in 211 respondents. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The results of the study indicate that out of the ten hypotheses tested, four were accepted and six were rejected. The main findings show that online merchandising has a positive and significant effect on purchase intention, and purchase intention has a positive and significant effect on customer loyalty. Furthermore, purchase intention is proven to mediate the influence of online merchandising on customer loyalty. Price was found to have a positive and significant direct effect on customer loyalty but did not significantly influence purchase intention. On the other hand, online customer reviews were not proven to have a significant influence on either purchase intention or customer loyalty within this research model. These results confirm that online merchandising is the primary driver of purchase intention, while price serves as a direct determining factor in building long-term customer loyalty at the Nusantara Medika Jaya Store in Samarinda.]]>
<![CDATA[Environmental, Social, Governance Report, and Materiality Analysis Effect on Financial and Market Performance ]]>
<![CDATA[Andi Indrawati]]>;
<![CDATA[Titin Ruliana]]>;
<![CDATA[Eka Yudhyani]]>;
<![CDATA[Nurfitriani Nurfitriani]]>
<![CDATA[ JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023 ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur ]]>
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DOI: 10.33005/jasf.v6i1.392
<![CDATA[Environmental, Social, and Governance (ESG) Reports and materiality analysis are increasingly becoming a primary focus in socially and environmentally responsible corporate practices. These two elements play an important role in building financial and market performance. This research investigates the influence of ESG Reports and materiality analysis on company financial and market performance. This research method uses secondary data from a number of companies in various industries listed in IDX during the 2017-2021 period. Based on the purposive sampling technique, the sample was 23 companies, so the data processed was 115 data. Regression analysis and other statistical techniques measure the relationship between ESG variables and a company's financial results. The research results prove that elements of social and governance ESG have a negative effect on financial performance. Materiality analysis has a positive effect on market performance. These findings provide a strong basis for companies to pay more attention to ESG, especially on the social and governance factors and materiality analysis as strategic tools in risk management and improving financial and market performance. In addition, this research also provides valuable information for investors and other stakeholders increasingly paying attention to ESG aspects in their investment decision-making. Some suggestions were made for future research on ESG reports and sustainability.]]>
<![CDATA[Pengaruh SiLPA dan Dana Transfer Terhadap Kemandirian Keuangan Daerah dengan Belanja Modal Sebagai Variabel Intervening: Studi Kabupaten Kutai Timur ]]>
<![CDATA[Meiki Permana]]>;
<![CDATA[Syamsul Arif]]>;
<![CDATA[Titin Ruliana]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 10 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v8i10.13089
<![CDATA[This study comprehensively analyzes the determinants of regional financial independence in East Kutai Regency, a resource-rich region that paradoxically exhibits an extreme level of fiscal dependence on the central government, accompanied by a massive accumulation of the Remaining Budget Financing (SiLPA). Utilizing secondary time-series data spanning 20 5-2025 extracted from Budget Realization Reports, this quantitative research implements a Variance-Based Structural Equation Modeling (PLS-SEM) approach using the Stable3 and Warp3 algorithms via WarpPLS 8.0 software. The analysis proves that SiLPA has a positive and significant effect on Capital Expenditure, indicating that the previous year's budget surplus serves as the primary backbone for physical investment financing. Transfer Funds are also statistically proven to positively affect Capital Expenditure, directly confirming the existence of the Flypaper Effect phenomenon within the fiscal anatomy of mining regions. Conversely, SiLPA exerts a highly significant negative effect on Regional Financial Independence, an anomaly diagnosing the occurrence of Fiscal Laziness, where massive idle cash reserves reduce the region's incentive to optimize locally-generated revenue (PAD). Furthermore, Capital Expenditure fails to affect or mediate Financial Independence due to the consumptive and suboptimal quality of spending allocations. The managerial implications demand a total overhaul of the budget planning architecture through early procurement to eliminate artificial SiLPA inefficiencies, alongside a philosophical transformation of capital allocations towards productive sectors capable of sustainably stimulating local economic circulation.]]>
