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All Journal Jurnal Pendidikan Akuntansi (JPAK) IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan Jurnal Minds: Manajemen Ide dan Inspirasi AKRUAL: Jurnal Akuntansi Jurnal Manajemen Indonesia Jurnal Ilmiah Universitas Batanghari Jambi JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Ensiklopedia of Journal Menara Ilmu JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Zona Manajemen: Program Studi Magister Sains Manajemen Universitas Batam International Journal of Environmental, Sustainability, and Social Science Bahtera Inovasi ARRUS Journal of Social Sciences and Humanities International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Brilliant International Journal of Management and Tourism (BIJMT) Jurnal Akuntansi AKUNESA Annals of Human Resource Management Research Journal of Governance and Accountability Studies CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Journal Research of Social Science, Economics, and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Pendidikan Indonesia Indonesian Culture and Religion Issues International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management Journal of Multidisciplinary Academic Business Studies Journal of Multidisciplinary Academic and Practice Studies Brilliant International Journal of Management and Tourism Global Academy of Business Studies
Chablullah Wibisono
Universitas Batam
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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ESG Implementation in Modern Business Oriented Towards Sustainable Management WIDIA, Elli; WIBISONO, Chablullah
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 3 (2024): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i3.1128

Abstract

This research aims to understand how ESG (Environmental, Social, and Governance) implementation strategies can be optimized to improve the company's financial performance and long-term value. In addition, this research identifies the main obstacles that companies face in adopting and integrating ESG principles into their business strategies, especially in the current context of globalization and market complexity. This research also analyzes the influence of ESG implementation on a company's reputation and image in the eyes of stakeholders, including investors, consumers and the wider community. The research results show that effective ESG implementation can reduce operational risks, increase efficiency, and attract sustainable investment, ultimately strengthening a company's competitiveness. However, challenges such as measurement difficulties, implementation costs, and pressure from stakeholders remain obstacles that must be overcome. Successful ESG integration can create long-term, sustainable value for a company and its stakeholders.
The Influence of Organizational Behavior, Communication and Self-Efficacy on the Performance of Government Internal Supervision Apparatus in the Riau Islands Province with Motivation as an Intervening Variable TJATOER, Fadliyah Anas; WIBISONO, Chablullah; CATRAYASA, I Wayan
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 3 (2024): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i3.1131

Abstract

In carrying out the duties and obligations mandated by the State Civil Apparatus (ASN), they must perform optimally, especially in public services. This is because the State Civil Apparatus (ASN) is a public servant who has sworn to be loyal to the state and serve the community's needs. The combined research model (Mixed Method) consists of a sequential explanatory model, a sequential exploratory model, a concurrent triangulation design, and a concurrent embedded model. The sequential explanatory model combines quantitative and qualitative research sequentially, first conducting quantitative research and then conducting qualitative research. The population in this research is the Government Internal Supervision Apparatus (APIP) throughout the Riau archipelago, both provincial regional inspectorates and city district inspectorates. With a total of 244 Government Internal Oversight Apparatus (APIP), using the Slovin formula, a sample of 151 was obtained. The results of the data analysis findings in discussion and hypothesis testing can be concluded as follows: The research demonstrates that Organizational Behavior, Communication, and Self-Efficacy significantly impact both Motivation and Performance. The mixed-methodology study suggests that to optimize the Government Internal Oversight Apparatus (GIOA) performance, leadership should regularly provide motivation, as it boosts enthusiasm and work efficiency among GIOA.
Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Kinerja Perusahaan yang Dimoderasi oleh Kualitas Audit pada Perusahaan Keluarga yang Terdaftar di Bursa Efek Indonesia Willy Kaslianto; Wibisono, Chablullah; Robin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (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.v6i12.4840

Abstract

The government, including Bank Indonesia, has taken many steps to encourage the implementation of GCG in the banking environment. In 2006, Bank Indonesia issued Bank Indonesia Law No. 8/4/PBI/2006 on 30 January 2006 on the implementation of GCG for commercial banks. This study is a type of quantitative research because it is a comparative case study where the cause and effect effect between the dependent variable and the independent variable can be found. The samples in this study are IDX-registered companies that have family ownership and operate in the non-financial sector. The purpose of the research used was the data available in the audited financial reports of the company listed on the IDX. A sample collection method is a sampling method that determines the sample through a variety of evaluations and specific requirements in order to maximize the data obtained for the experimenter. This study uses independent variables of board size, number of independent commissioners, number of commissioner and audit committee qualifications and audit quality as comparison variables. Based on the research, the researcher can conclude that the size of the board is positive and has a significant effect on the ROE, but has no effect on the Tobin's q. Independent commission has no effect on firm performance as measured by ROE and Tobin's q. Because special committees are supposed to work professionally to monitor the activities of the company's management, it can be difficult to access the necessary information. The number of commission points does not have a significant effect on firm performance as measured by ROE or Tobin's Q. This is because financial knowledge does not always come from formal education, but rather from practical experience. The audit committee does not have a significant impact on the company's performance as indicated by ROE or Tobin's Q. The fact that the audit committee in a company is created as one of the requirements for the company to meet the regulations of the Financial Services Authority (OJK). Accounting quality cannot moderate the effect of board size on corporate performance as shown by ROE and Tobin's Q. Audit quality cannot moderate the independent auditor's impact on firm performance as measured by ROE and Tobin's Q.
Analysis of factors affecting the quality of Bintan District government financial reports Alamsyah, Muhammad Isa; Wibisono, Chablullah; Satriawan, Bambang
Journal of Governance and Accountability Studies Vol. 3 No. 1 (2023): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v3i1.1754

Abstract

Purpose: This study aims to analyze and provide empirical evidence regarding the influence of Fixed Asset Administration, Human Resource Competency, and Regional Government Accounting Systems on the Quality of Government Financial Reports with the Government's internal control system as a moderator. Research methodology: This study used primary data using a quantitative approach. The primary data collection method was a questionnaire that was measured using a Likert scale. Results: The test results show that Fixed Asset Administration has a significant effect on the Quality of Regional Government Financial Reports with a P-Value of 0.000 < 0.05. Limitations: This study analyzes the limitations of the format used by the Bintan District Government for financial reports and how it impacts their quality. Contributions: This study investigates the factors affecting the quality of financial reports produced by the Bintan district government. By analyzing these factors, this study aims to provide valuable insights that can guide efforts to improve the quality of financial reporting in the district. Practical Implications: The findings of this study can be used by policymakers and practitioners to develop strategies to enhance financial reporting quality in Bintan District. This study can also serve as a guide for other local governments seeking to improve their financial reporting practices and standards. Novelty: This study is unique in its focus on the Bintan district government and its efforts to identify factors that influence financial reporting quality.
Determinasi Lingkungan Kerja, Disiplin Kerja, Budaya Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan dengan Kepuasan Kerja sebagai Variabel Intervening pada Divisi Sales PT. Link Net. Tbk Wahyu, Purnomo; Wibisono, Chablullah; Satriawan, Bambang
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 2 (2024): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i2.4672

Abstract

This research aims to analyze the influence of the work environment, work discipline, work culture and work motivation on employee performance with job satisfaction as an intervening variable in the Sales Division at PT. NetLink. Tbk. The research method used is a combined research method which is a research method between quantitative methods and qualitative methods to be used together in a research activity. The population in this study were employees of the Sales Division of PT. NetLink. Tbk which is spread throughout Indonesia with a total number of 960 people, while the number of samples in this study was 282 people, the questionnaire was distributed via the Google Form link with an estimated data collection for one month, after the data was collected it was then processed and analyzed further using using smartPLS 3.0 SEM (Partial Least Square-Structural Equation Modeling) software. The results of hypothesis testing on all independent variables show that work discipline, work culture, work motivation and work motivation have a significant effect on job satisfaction. Meanwhile, the work environment, job satisfaction, work discipline and work culture have no significant effect on employee performance. Furthermore, in this research, job satisfaction does not intervene in the influence of the work environment, work discipline, work culture and work motivation on employee performance.
Pengaruh Motivasi, Pengalaman Kerja dan Kompetensi terhadap Kinerja Melalui Kepuasan Kerja Pegawai Pemerintah Provinsi Kepulauan Riau Syamsul, Sari Baiti; Wibisono, Chablullah; Ngaliman, Ngaliman
Jurnal Ilmiah Universitas Batanghari Jambi Vol 25, No 1 (2025): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v25i1.4676

Abstract

The aim of this research is to analyze motivation, work experience, competence, and performance of Riau Islands Provincial Government employees. The target population in this research is the functional position of Civil Servants in Agencies in the Riau Islands Province. The sample size is adjusted to the analysis model used, namely the Structural Equation Model (SEM). The results of this research found that the job satisfaction variable can have a positive and significant influence on the variables of work motivation, work experience and competence on the performance of Riau Islands Provincial Government employees.
DETERMINASI PENGEMBANGAN SUMBER DAYA MANUSIA, DISIPLIN, DAN MOTIVASI TERHADAP PRODUKTIVITAS KERJA KARYAWAN PT. BARAKAH PANTAI MELAYU BATAM Saputra, E. Kurniawan Saputra C.; Wibisono, Chablullah
Zona Manajerial: Program Studi Manajemen (S1) Vol 9 No 3 (2019): Zona Manajerial: Program Studi Manajemen
Publisher : Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (547.064 KB) | DOI: 10.37776/zm.v7i2.65

Abstract

The purpose of this research was for determine of human resources development, disciplination, and motivation of employee productivity performance partially and simultaneously. The range of this research includes human resources development,disciplination,motivationandemployeeproductivity performance.This research was using quantitative data which sourced from primary data that has been collected. The population in this research were all the employees of PT Pantai Melayu Batam, as many as 58 employees, and this research was using census data as collecting data technique, which is means the total of population as many as sample data, they are 58 employees. Collecting data was using questionnaire and analyzed using regression method using SPSS software. Partial test’s results of this research showed that human resources development partially has detereminant significant to employee productivity performance in PT Pantai Melayu Batam. Disciplination partially has determinant but not significant to employee productivity performance in PT Barakah Pantai Melayu. Motivation partially has determinant but not significant to employee productivity performance. And the result of simultaneous test showed that human resources development, disciplination, and motivation simulataneously has determinant significant to employee productivity performance in PT Pantai Melayu Batam
WORK ENVIRONMENTAL DETERMINATION OF WORK AND CULTURE COMMITMENT TO WORK ON WORK SAFETY THROUGH WORK MOTIVATION IN THE BUSINESS AGENCY BANDAR UDARA HANG NADIM BATAM Soepriono, Bambang; Wibisono, Chablullah; Satriawan, Bambang
Zona Manajerial: Program Studi Manajemen (S1) Vol 9 No 2 (2019): Zona Manajerial: Program Studi Manajemen
Publisher : Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.462 KB) | DOI: 10.37776/zm.v9i2.215

Abstract

In this study, researchers used respondents' data, such as gender, age and duration of work of respondents to be able to provide information about the characteristics of respondents. Where from the questionnaire distributed as many as 150 questionnaires. Data analysis with parametric and non parametric statistics using SEM-PLS (Structural Equation Modeling-Partial Least Square) regarding research variables, instrument test, normality test, hypothesis test, and discussion of the results of hypothesis testing and Path Path Analysis. This study uses path analysis (path analysis) to test the pattern of relationships that reveal the influence of variables or a set of variables on other variables, both direct influence and indirect influence. The results of the study are as follows: The effect of the X3 variable on X4 has a P-Values value of 0,000 <0,05, so it can be stated that the influence between X3 and X4 is significant. The effect of the X3 variable on Y has a P-Values value of 0.011> 0.05, so it can be stated that the effect between X3 on Y is significant. The effect of the X4 variable on Y has a P-Values value of 0.028> 0.05, so it can be stated that the influence between X4 on Y is significant. The effect of X1 on X4 has a P-Values value of 0.029 <0.05, so it can be stated that the influence between X1 to X4 is significant. The influence of X1 on Y has a P-Values value of 0.010> 0.05, so it can be stated that the influence between X1 and Y is significant. The effect of the X2 variable on X4 has a P-Values value of 0.001 <0.05, so it can be stated that the effect between X2 on X4 is significant. The effect of the X2 variable on Y has a P-Values value of 0.026 <0.05, so it can be stated that the effect of X2 on Y is significant. 
DETERMINATION OF CAREER DEVELOPMENT, INCENTIVES, DISCIPLINE OF EMPLOYEES ON EMPLOYEE PERFORMANCE THROUGH WORK SATISFACTION IN ENVIRONMENTAL MANAGEMENT BOARD AND TAX RETRIBUTION IN BATAM CITY Revianti, Elvirta; Wibisono, Chablullah; Indrayani, Indrayani
Zona Manajerial: Program Studi Manajemen (S1) Vol 9 No 1 (2019): Zona Manajerial: Program Studi Manajemen
Publisher : Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.781 KB) | DOI: 10.37776/zm.v9i1.235

Abstract

In this study, researchers used respondent data, such as gender, age, and length of work of respondents in order to provide information about the characteristics of respondents. Wherefrom the questionnaire distributed were 103 respondents. Data analysis with parametric and non-parametric statistics using SEM-PLS (Structural Equation Modeling-Partial Least Square) regarding research variables, test instruments, normality tests, hypothesis testing, and discussion of the results of hypothesis testing and Path Analysis Paths. This research uses the analysis path (path analysis) to test the pattern of relationships that reveal the influence of variables or a set of variables on other variables, both direct and indirect effects. The results of the study are as follows: The influence of variables X3 on X4 has a P-Values value of 0.022 <0.05, so it can be stated that the effect between X3 on X4 is significant. The effect of the variable X3 on Y has a P-Values value of 0,000> 0.05, so it can be stated that the influence between X3 on Y is significant. The effect of the X4 variable on Y has a P-value Values of 0.008> 0.05, so it can be stated that the influence is inter an X4 to Y is significant. The effect of variable X1 to X4 has a P-Values value of 0.006 <0.05, so it can be stated that the influence between X1 to X4 is significant. The effect of the X1 variable on Y has a P-Values value of 0.028> 0,05, so it can be stated that the influence between X1 to Y is significant. The effect of variable X2 on X4 has a P-Values value of 0,000 <0.05, so it can be stated that the influence between X2 on X4 is significant. The effect of variable X2 on Y has P-Values value of 0.013 <0.05, so it can be stated that the influence between X2 on Y is significant. 
DETERMINATION OF ORGANIZATIONAL CLIMATE, COMPETENCY, AND COMPENSATION TOWARD JOB SATISFACTION WITH CAREER DEVELOPMENT AS INTERVENING VARIABLE AT IMMIGRATION OFFICE OF BATAM USING PARTIAL LEAST SQUARE Putri, Shinta Buana; Fachruddin, Fachruddin; Wibisono, Chablullah
Zona Manajerial: Program Studi Manajemen (S1) Vol 9 No 1 (2019): Zona Manajerial: Program Studi Manajemen
Publisher : Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (93.761 KB) | DOI: 10.37776/zm.v9i1.238

Abstract

In this study, researchers used respondents data, such as gender, level of education, and class / rank  of respondents to be able to provide information about the characteristics of respondents. Where from the questionnaire distributed questionnaire as many as 169 respondents. This research is the result of a field study to obtain a questionnaire answer data that measures five main variables in this study, namely organizational climate, competency, compensation, job satisfaction and career development. Data analysis with parametric and non parametric statistics using SEM-PLS (Structural Equation Modeling-Partial Least Square) regarding research variables, instrument test, normality test, hypothesis test, and discussion of the results of hypothesis testing and Path Path Analysis. This study uses path analysis (path analysis) to test the pattern of relationships that reveal the influence of variables or a set of variables on other variables, both direct influence and indirect influence. Calculation of the path coefficient in this study is assisted by Smart PLS Ver 3.0. To find out the direct and indirect effects between variables, it can be seen from the results of the calculation of the path coefficient while to find out the significance. The results showed work Organizational Climate, Competency, Compensation significantly influence Job Satisfaction Through Career Development at Immigration Office of Batam
Co-Authors Ade Kurniadi Adi Budiarso Adi Irawan Adma Gumilang, Mardian Afwindra, Firdaus Alamsyah, Muhammad Isa Alfian, Dedi Amalia, Lisa Ameswari, Arini Andhi Kusuma Andre Resta Angelina E. Rumengan Angelina E. Rumengan Aprilian Aprilian Aribowo, Kuncoro Arini Ameswari Armanunsah Armanunsah Armini Astuti, Sumi Azrizal Azrizal Azwandi Azwandi Azwandi BAMBANG SATRIAWAN Banisyukur, Ihram Baru, Gadis Basri Basri Catrayasa, I Wayan Citra Lestari Citra, Kharisma Daffin Mandala Putra Damsar Dewi Agustina Dewi, Nolla Puspita Donny Hartanto Egi Gumala Sari Eko Haryanto Elli Widia Endang Irmarita, Yani Erisna Dewi Ariyani Etty Sri Wahyuni Fachruddin Fachruddin Fachrudin Fachrudin Fachrudin Faisal, Yusuf Faizal Madya Fatahurrazak Franto Tonggi Tampubolon Friadi, John Gaddafi, Muammar Gadis Baru Giantoro Rudiman Gita Indrawan Gita Indrawan, M. Gita Indrawan, Mohamad Gita Indrawan, Mohammad Gunadi Gunadi Habibi Habibi Hairul Hairul Handoko Gotama, William Harahap, Morina Hariansyah, Herry Harianto Harianto Hasbullah, Hidayat Hendrik Caros Nugraha Herbert Manurung Herlambang, Guntur I Wayan Catrayasa Ika Novita Sari Ika Novitasari Ika Novitasari, Ika Indera, Edi Indrawan, M. Gita Indrawan, Mohamad Gita Indrawan, Muhamad Gita Indrawan, Muhammad Gita Indrayani INDRAYANI INDRAYANI Irwansyah Irwansyah Irwansyah Irwansyah Isramilda, Isramilda Iwan Kurniawan Jemmy Rumengan Kharisma Citra Kristina Harahap Kurniani, Wiwik Lubis, Laily Rozanna M Rajagukguk, Juanroy M. Gita Indrawan Maiza Tri Handayani Mangara Maulana, Ervindo MMSI Irfan ,S. Kom Mohamad Gita Indrawan Mohd. Gita Indrawan Muamar Khaddafi Muammar Khadafi Muammar Khaddafi Muhammad Gita Indrawan Muhammad Muhammad Muhammad Muhammad Muhammad Tommy Arby Rumen Munandar Mursal Mursal Naufal, Muhammad Ade Ngaliman, Ngaliman Nola Puspita Dewi Novia Riani Nurapnita Rozalia Inda Nurhatisyah Nurhatisyah Nurhatisyah Nurhatisyah Nurhayati Nurhayati Oktarinaldi, Hefri Olenka, Rangga Ikrar Gombang Paradila Putri, Inggerit Pardamean H Situmorang PUJI LESTARI PUJIASTUTI, Fitria Lestari Puspita, Nola Putri, Shinta Buana R.A. Widyanti Diah Lestari Rachman, Abd. Raja Hafiz Hermawan Rayessandi Reinald Stevianes Lalenoh Revianti, Elvirta Rieke Resty Afriany, Raden Rika Karmida Rinah, Rinah Risa, Fitria Robin Robin Robin, Robin Ruhdiat, Rudi Rumen, Muhammad Tommy Arby Rumengan, Angelina E. Rumengan, Angelina Eleonora Sajiyo Sajiyo Sajiyo, Sajiyo Salmayani, Salmayani Sanjaya, Robi Saputra, E. Kurniawan Saputra C. Sari, Dwi Junila Sarmini Satriawan, Bambang Satriawan, Bambang Sianturi, Sahat Parlindungan SIHITE, Riduan Silaban, Amon Simanjuntak, Luciana Kartini Soepriono, Bambang Sri Langgeng Ratnasari Sri Wahyuni Sri Yanti Sri Yanti Sri Yanti Sriyanti Suhardis , Adnan Sukardi , Sukardi Sulikah Sulikah Sumiyati Sumiyati Surawan, Surawan Susanto, Eko Agus Suyanto, Elvira Syafrizal Syafrizal Syamsul, Sari Baiti Syarifah Alda Azlika Syukror Rozi Syukur, Ihram Bani Titik, Diana TJATOER, Fadliyah Anas Trio Ardhimansyah Wahyu, Purnomo Wan Iwan Darmawan Wayan Catra Yasa Wayan Catrayasa, I WIDIA, ELLI Willy Kaslianto Windayati, Diana Titik Yasa, I Wayan Catra Yeny Trisia Isabella Yoana Badra Yulizartika, Yulizartika Zaili Zaili Zulkifli Eko Purwanto Zulmariad, Randi