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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ilmiah Ekonomi Islam JBMP (Jurnal Bisnis, Manajemen dan Perbankan) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Analisa Akuntansi dan Perpajakan DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Journal of Accounting Auditing and Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) eCo-Buss Abdi Dosen : Jurnal Pengabdian Pada Masyarakat JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Jurnal Abdi Insani Academia Open Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Journal of Tourism Economics and Policy Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Al-Khidmah Jurnal Pengabdian Masyarakat Jurnal Mahasiswa Entrepreneur Indo-Fintech Intellectuals: Journal of Economics and Business West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Pubmedia Social Sciences and Humanities FINANCE : International Journal Of Management Finance Jurnal Pengabdian Masyarakat Manage International Journal of Education Management and Religion JURNAL MANAJEMEN DAN BISNIS INDONESIA Proceeding of International Conference on Social Science and Humanity Balance : Jurnal Akuntansi dan Bisnis Jelajah Ekonomi: Jurnal Ekonomi dan Bisnis Indonesia
Riyanto Setiawan Suharsono
Universitas Muhammadiyah Jember
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Organizational Citizenship Behaviour dan Kompetensi sebagai Prediktor Kinerja Pegawai dengan Komitmen sebagai Mediator: Studi di Lapas IIB Bondowoso Ariyanto, Nunus; Santoso, Budi; Suharsono, Riyanto Setiawan
Jurnal Manajemen dan Bisnis Indonesia Vol. 11 No. 02 (2025): Edisi Bulan Desember
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jmbi.v12i02.3610

Abstract

Dalam era globalisasi, perubahan yang berkelanjutan menjadi keharusan baik bagi institusi maupun individu di dalamnya. Organisasi, termasuk lembaga pemerintahan, dituntut untuk terus melakukan inovasi dan merespons berbagai kebutuhan secara cepat guna mencapai kinerja yang maksimal. Dalam hal ini, manajemen sumber daya manusia (SDM) memegang peranan penting dalam mendorong tercapainya kinerja yang optimal. Penelitian ini bertujuan untuk mengkaji pengaruh Organizational Citizenship Behaviour (OCB) dan kompetensi terhadap komitmen pegawai di Lapas Kelas IIB Bondowoso, serta mengevaluasi pengaruh OCB dan kompetensi terhadap kinerja pegawai. Selain itu, penelitian ini juga menguji pengaruh komitmen pegawai terhadap kinerja serta menginvestigasi peran komitmen sebagai variabel intervening dalam hubungan antara OCB dan kompetensi dengan kinerja pegawai. Penelitian ini menerapkan pendekatan kuantitatif dengan jenis penelitian kausal komparatif. Data primer diperoleh dari seluruh populasi sebanyak 64 pegawai Lapas IIB Bondowoso yang dijadikan sebagai responden. Analisis data dilakukan menggunakan Structural Equation Modeling (SEM) dengan bantuan perangkat lunak SmartPLS. Temuan penelitian menunjukkan bahwa OCB dan kompetensi memiliki pengaruh positif dan signifikan terhadap komitmen pegawai. Keduanya juga secara signifikan memengaruhi kinerja pegawai. Komitmen pegawai terbukti memberikan pengaruh positif dan signifikan terhadap kinerja. Namun demikian, OCB berpengaruh positif tetapi tidak signifikan terhadap kinerja melalui komitmen pegawai. Sebaliknya, kompetensi menunjukkan pengaruh positif dan signifikan terhadap kinerja melalui komitmen pegawai.
Transparansi Keuangan Masjid di Era Digital: Mewujudkan Tata Kelola Amanah dan Bebas Fraud Suharsono, Riyanto Setiawan; Sudarmanto, Eko; Mahdi, Fadilla Muhammad; Mubarok, Ahmad Zaki; Ridwan, Mohammad
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 04 (2025): JIEI : Vol. 11, No. 04, 2025
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v11i04.17276

Abstract

Transparent and trustworthy financial management in mosques is a fundamental pillar for maintaining institutional integrity and preventing financial fraud. This article explores the importance of implementing mosque accounting practices that are accountable and aligned with good financial governance principles to enhance public and congregational trust. Using a descriptive-qualitative approach and literature review, the study identifies that many mosques still manage finances in a disorganized and non-transparent manner, with limited oversight. Such conditions increase the risk of fund misappropriation. To address this issue, the article proposes strategies such as adopting digital bookkeeping systems, providing basic accounting training for mosque administrators, and ensuring regular and publicly accessible financial reporting. The application of transparency, congregational participation, and periodic audits are key components in establishing a professional and trustworthy accounting system for mosques. The study concludes that structured financial governance, grounded in Islamic values, is an effective approach to preventing fraud and strengthening the financial accountability of mosque institutions.
Work environment and work culture on performance through organizational citizenship behavior Sugiarto, Awan; Santoso, Budi; Suharsono, Riyanto Setiawan; Nursaid, Nursaid
Journal of Applied Business Administration Vol 10 No 1 (2026): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.10699

Abstract

This study aims to analyze the effect of work environment and work culture on performance with Organizational Citizenship Behavior (OCB) as an intervening variable. The research method used is a quantitative survey. Data were collected via questionnaires distributed by staff in Kaliwates District and analyzed using WarpPLS. The results showed that the work environment and work culture significantly affect employee performance. The work environment and culture also significantly affect OCB. Furthermore, OCB significantly mediates the effect of the work environment and work culture on employee performance. This study recommends that government organizations focus on building a conducive work environment and a positive work culture to improve OCB and employee performance, as a reference for HR development and improving public services.
Co-Authors Abadi Sanosra Abu Al A’la Asysyafi’i Achmad Syahfrudin Zulkarnnaeni Ahmad Zaki Mubarok, Ahmad Zaki Al-Rosyid, Latifa Mirzatika Ari Sita Nastiti Arik Susbiyani Arik, Mohamad Ariyanto, Nunus Asep Dana Saputra Aspirandi, Rendy Mirwan Asroful Abidin Ayu Rahmawati Ayu Widia Lestari Azhad, Naely Choirun Ni’matus Sa’diyah Citra Yuliarti, Norita Dani Hari Tunggal Prasetiyo Dino Angga**, Budi Santoso* Dwi Budi Santoso Dwi Dayanti Oktavia Elsa Wares Nurhasanah Ersa Putra, Hafidz Mahardika Fadilla Muhammad Mahdi Firdausyah, Nori Fuadah, Lina Gardina Aulin Nuha Halim, Moh Hasanah, Nur Da'iyah Hidayatulloh, Amar Jihad Ibna Kamelia Fiel Afroh Khairunnisa, Firstia Nurlaili Khotimah, Hosnol Laksana, Bagas Tegar Layliya, Nurul Lestari, Ayu Widia Lestari, Rafika Febriana Dwi Libriana, Pratiwi Dwi Martiana, Nina Maulana Arif Muhibbin Maulana, David Melda Kusuma Wardani Moh. Halim Moh. Halim Moh. Halim Mohamad Arik Mohammad Ridwan Muhammad Anwarul Putra Muhammad Firman Febriansyah Muliasari, Risa Martha Naely Azhad Norita Citra Yuliarti, Norita Citra Nur Da'iyah Hasanah Nursaid Oktakusuma, Mochammad Mashud Pratiwi Dwi Libriana Putra, Muhammad Anwarul redy saputra Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Rini Purnama Sari Rusdiyanto Rusdiyanto, Rusdiyanto Sa’diyah, Choirun Ni’matus Saputra, Asep Dana Saputri, Agustina Eka Sintawati , Sintawati Sudarmanto, Eko Sugiarto, Awan Sujatmoko, Timbul Susbiyani, Arik Syarofah, Hani Fatus Thamrin, Mohamad Thamrin, Mohammad Trias Setyowati, Trias Wardani, Melda Kusuma Wicaksana, Aditya Wira Yafie, Yogie Indra Yanuar, Setiyo Ferdi Yuliartati, Norita Citra Yuliarti , Norita Citra Yulinartati Yulinartati Yulinartati Zico Is Mirza Wijaya