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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Minds: Manajemen Ide dan Inspirasi Neo-Bis Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Tabarru': Islamic Banking and Finance Jurnal Ilmiah Akuntansi Kesatuan EkoBis: Jurnal Ekonomi & Bisnis Benchmark Equity: Jurnal Akuntansi Akuntansi'45 Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Annals of Human Resource Management Research Asian Journal of Management Analytics Asian Journal of Applied Business and Management (AJABM) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Indonesian Journal of Management Science Journal of Accounting and Business Tax and Finance Journal of Accounting and Business Atestasi : Jurnal Ilmiah Akuntansi
Siti Rosyafah, Siti
Program Studi Magister Manajemen, Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Mathematics Social Sciences

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Pengaruh Digitalisasi, Transformational Leadership, Kompetensi Pegawai Terhadap Kinerja Pegawai melalui Kepuasan Kerja pada Pengadilan Tinggi Agama Surabaya ‘Aini, Qurrotul; Balafif, Mohammad; Rosyafah, Siti
Indonesian Journal of Management Science Vol. 4 No. 2: Desember 2025
Publisher : Program Magister Manajemen Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/ijms.v4i2.733

Abstract

Penelitian ini bertujuan untuk menguji dan membuktikan pengaruh digitalisasi, transformational leadership, kompetensi pegawai terhadap kinerja pegawai melalui kepuasan kerja pada Pengadilan Tinggi Agama Surabaya. Penelitian ini merupakan penelitian kuantitatif dengan teknik analisis SEM-PLS menggunakan SmartPLS. Responden pada penelitian ini adalah seluruh Pegawai Pengadilan Tinggi Agama Surabaya yang berjumlah 144 orang. Hasil dari penelitian ini diataranya adalah: 1) Digitalisasi berpengaruh positif signifikan terhadap kepuasan kerja; 2) Transformational leadership berpengaruh positif signifikan terhadap kepuasan kerja; 3) Kompetensi pegawai berpengaruh positif signifikan terhadap kepuasan kerja; 4) Digitalisasi berpengaruh positif signifikan terhadap kinerja pegawai; 5) Transformational leadership berpengaruh positif signifikan terhadap kinerja pegawai. 6) Kompetensi pegawai berpengaruh positif signifikan terhadap kinerja pegawai; 7) Kepuasan kerja berpengaruh positif signifikan terhadap kinerja pegawai; 8) Kepuasan kerja memediasi secara signifikan pengaruh digitalisasi terhadap kinerja pegawai; 9) Kepuasan kerja memediasi secara signifikan pengaruh transformational leadership terhadap kinerja pegawai; 10) Kepuasan kerja memediasi secara signifikan pengaruh kompetensi pegawai terhadap kinerja pegawai.
The Role of Work Ethics in Mediating Accounting Competency and Fraud Prevention: A Qualitative Content Analysis Rosyafah, Siti; Prayogi, Yoga Adi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5082

Abstract

Fraud remains a persistent challenge in organizations, occurring even in environments equipped with qualified accounting personnel and formal internal control systems, highlighting the limitations of technical and procedural measures alone. This study aims to examine the role of work ethics in mediating the influence of accounting human resource competency and internal control systems on fraud prevention. A literature-based methodology was employed, utilizing primary and secondary data from books, journals, research reports, and other scholarly publications relevant to accounting competency, ethical behavior, and organizational controls. The analysis was conducted using qualitative content analysis to identify patterns, relationships, and conceptual linkages among the variables. The findings indicate that accounting competency and internal control systems provide necessary structural and technical foundations but are insufficient for effective fraud prevention without ethical mediation. Work ethics serve as a critical behavioral mechanism, guiding moral judgment, reducing rationalization, and ensuring the responsible application of accounting knowledge and control practices. Consequently, the study concludes that sustainable fraud prevention requires an integrated approach in which ethical values, professional competency, and internal controls operate cohesively. By positioning work ethics as the central mediating factor, the research underscores the importance of ethical development in enhancing organizational integrity and minimizing fraud risk.
Sustainable HRM in the face of climate change: building organizational resilience through green human capital practices Rosyafah, Siti; Wanda Gema Prasadio Akbar Hidayat; Nitawati, Elly Yuniar
Annals of Human Resource Management Research Vol. 5 No. 2 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i2.2966

Abstract

Purpose: As climate change continues to pose unprecedented challenges to organizational sustainability, the role of Human Resource Management (HRM) is undergoing a critical transformation. Methodology/approach: This study investigates the integration of sustainable HRM practices particularly green human capital development as a strategic response to environmental uncertainty. Employing a mixed-methods approach, this research combines a systematic literature review with a survey of HR professionals across sectors vulnerable to climate-related disruptions. Results/findings: Findings reveal that organizations adopting green HRM frameworks such as environmentally aligned recruitment, green training, eco-driven performance management, and sustainability-based leadership development are more likely to exhibit adaptive capacities and long-term resilience. Conclusions: Furthermore, the study identifies key enablers and barriers in embedding green human capital practices into existing HR systems. Limitations: The results underscore the need for HRM to evolve beyond administrative functions and actively contribute to ecological stewardship and strategic resilience. Contribution: This research contributes to the growing discourse on sustainable organizational practices by positioning HRM as a pivotal agent in aligning human capital strategies with climate action imperatives.
Competitive Advantage, Entrepreneurial Orientation, Knowledge Sharing, and SMEs’ Performance: Mediation-Moderation Analysis Kadarusman, Kadarusman; Siti Rosyafah
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 9 No 1 (2022): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v9i1.27569

Abstract

The article investigates the impact of knowledge sharing on company performance with a competitive advantage as a mediating variable and entrepreneurial orientation as a moderating variable. This research uses an RBV theory to determine company performance. Knowledge sharing behavior and entrepreneurial organizations can increase competitive advantage and performance. PLS-SEM technique is employed to analyze the data from 126 Small and Medium Enterprises in the food and beverage entrepreneurs in East Java. This research indicates that knowledge sharing has a favorable and substantial influence on competitive advantage and firm performance. Knowledge sharing positively and significantly affects competitive advantage and performance directly and indirectly. Entrepreneurial orientation does not serve as a moderator.
Pengaruh Budaya Diskusi, Keterampilan Teknologi Terhadap Pemahaman Artifcial Intelligence (AI) yang Dimoderasi oleh Kemandirian Belajar pada Guru Yayasan Wacid Hasyim Surabaya Susi Susanti; Musriha Musriha; Siti Rosyafah; Mahmuda Enny Widyaningrum
Benchmark Vol. 6 No. 2: April 2026
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/benchmark.v6i2.774

Abstract

Penelitian ini bertujuan menganalisis pengaruh budaya diskusi dan keterampilan teknologi terhadap pemahaman Artificial Intelligence (AI) dengan kemandirian belajar sebagai variabel moderasi pada guru Yayasan Wachid Hasyim Surabaya. Menggunakan pendekatan kuantitatif dengan desain PLS-SEM terhadap 133 guru yang dipilih melalui simple random sampling dari populasi 200 guru. Data dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan SmartPLS 4.1.4. Hasil penelitian budaya diskusi berpengaruh positif signifikan terhadap pemahaman AI (β = 0,140; p < 0,05), sedangkan keterampilan teknologi tidak berpengaruh langsung secara signifikan (β = –0,171; p > 0,05). Kemandirian belajar terbukti sebagai variabel paling dominan yang berpengaruh positif signifikan terhadap pemahaman AI (β = 0,769; p < 0,05). Selain itu, kemandirian belajar memperkuat hubungan budaya diskusi terhadap pemahaman AI (β = 0,259; p < 0,05), namun melemahkan hubungan keterampilan teknologi terhadap pemahaman AI (β = –0,183; p < 0,05). Temuan ini menegaskan bahwa peningkatan pemahaman AI guru tidak cukup hanya melalui penguasaan keterampilan teknologi, tetapi memerlukan penguatan kemandirian belajar dan budaya diskusi sebagai ekosistem pembelajaran kolaboratif yang berkelanjutan.
Co-Authors Achmad, Basri Adrian, Deddy Prasditya Afrida Kusumawati Agnes Dita Lestari Anita, Dewi Arief Rahman Balafif, Mohammad Bani, Mochammad Nashir Khakim Asya’ Basuki Ari Wicaksono Budi Rianto Deddy Prasditya Adrian Dewi Anita Dewi Ratna Sari Dhuihitta Mahardhika Lakshita Dhuihitta Mahardhika Lakshita Dwi Lathifah Sari Dwi Lathifah Sari Elly Yuniar Nitawati Endang Siswati Ferry Adhitya Putra Fitriyah Kusuma Devi Gedia Imanuelitha Gedia Imanuelitha Haryono Haryono Haryono Haryono Hoirul Ummah Indah Noviandari Juliani Pudjowati Kadarusman . Laelatul Nur Kholilik Lakshita, Dhuihitta Mahardhika Lidya Agustin Mahendra Anindita Saputra Mahmuda Enny Widyaningrum Mahmudah Enny Mahmudah Enny Mahmudah Enny W Mahmudah Enny Widyaningrum Masyhad Masyhad Masyhad Masyhad Masyhad Masyhad Masyhad Mochammad Nashir Khakim Asya’ Bani Mohammad Balafif Musriha Musriha Musriha Nafalina Sitta Dewi Nanang Iswanto Nitawati, Elly Yuniar Nova Retnowati Novi Febriani Nur Indah Fatmawati Nurul Iman Putra, Ferry Adhitya Rini, Erna Setio Safitri Damayanti Saputri, Thoyyibatul Isnaini Setyarti, Eryana Sidka Ayu Maulida Siswati, Endang Siti Nafiah Susi Susanti Susi Tri Wahyuni Susi Tri Wahyuni Syafi’I Tania Azizah Thoyyibatul Isnaini Saputri Tri Lestari Tri Lestari Tri Lestari Tri Lestari Tri Lestari Ummi Sa'adah Vandy Renald Vita Lisya Wahyu Eko Pujianto Wanda Gema Prasadio Akbar Hidayat Widyaningrum, Mahmudah Enny Yeni Rahmawati, Yeni Yoga Adi Prayogi ‘Aini, Qurrotul