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All Journal Jurnal Reviu Akuntansi dan Keuangan Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal The Winners Journal of Accounting and Investment Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Riset Akuntansi Terpadu Syntax Literate: Jurnal Ilmiah Indonesia AFRE Accounting Financial Review Jurnal Noken: Ilmu-Ilmu Sosial Jurnal Organisasi Dan Manajemen JMM (Jurnal Masyarakat Mandiri) Jurnal Riset Bisnis dan Manajemen Tirtayasa Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JURNAL EKSBIS Dinasti International Journal of Education Management and Social Science Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi Jurnal Manajemen JURNAL RISET AKUNTANSI TIRTAYASA Kontigensi: Jurnal Ilmiah Manajemen Journal of Applied Business, Taxation and Economics Reseach Al-Buhuts (e-journal) Journal of Accounting and Finance Management (JAFM) International Journal of Applied Business and International Management Eduvest - Journal of Universal Studies GSE-journal Jurnal Kajian Ekonomi dan Perbankan Syariah
Tubagus Ismail
University Of Sultan Ageng Tirtayasa
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Analysis Of The Influence Of Discipline, Culture, And Job Satisfaction On Employee Performance At The Airport Implementation Unit For Pioneer Air Transport Services In The Sorong Raya Region, Southwest Papua Kokali, Johni; Ismail, Tubagus; Geraldina, Ira
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 2 (2024): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v12i2.647

Abstract

This research relates to employee performance which is an important element in achieving organizational goals. This research aims to analyze the influence of discipline, culture and job satisfaction on employee performance at the Pioneer Air Transport Service Airport Organizing Unit Office for the Greater Sorong Region. This research is descriptive quantitative research. The sample used in this research was 38 people. Sample selection used the saturated sampling method. The data analysis method uses Partial Least Square (PLS). The research results show that discipline, culture and job satisfaction have a significant effect on employee performance. Discipline, culture and job satisfaction, while the results of the analysis show that simultaneously work discipline, work culture and job satisfaction have a significant effect on employee performance. It is hoped that the results of this research can be used as input and consideration for leadership in making decisions to improve and improve employee performance at the Pioneer Air Transport Services Airport Organizing Unit Office for the Greater Sorong Region - Southwest Papua Province.
Journal of The Effect of Self-Efficacy, Work Motivation and Job Satisfaction on The Work Performance of Indonesian Migrant Workers Working Cycle Job (28/28) in Qatarxxx - Xxx Yusi, Ahmad Budairy; Ismail, Tubagus; Daulay, Pardamean
Dinasti International Journal of Education Management And Social Science Vol. 5 No. 4 (2024): Dinasti International Journal of Education Management and Social Science (April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v5i4.2552

Abstract

Every successful organization will always be supported by a base of employees who are committed to its work. High self-efficacy, high motivation and high job satisfaction are manifestations of the commitment of high-performing employees. Company performance is a representation of how strong an organization is able to survive in the business world, while employee performance is a representation of how much the company is able to achieve the vision and mission of its organization. The workforce working in Qatarxxx - XXX, 93.5%, is a professional workforce who is an expatriate, while local employees are mostly top managements who fill critical positions in the company, while expatriates come from various countries in the world, namely from countries in Europe, Africa and Asia, including Indonesian migrant workers totaling 31 people. With a cycle job work system (28/28), which is 28 days of work without a holiday in the middle of the sea, and 28 days OFF in each country this will potentially make a work situation that is stressful, bored and loses morale because you have to work for 28 days without a holiday in the middle of the sea. Quantitative research conducted on 30 Indonesian migrant workers, showed that migrant workers from Indonesia can survive the cycle job work environment (28/28) because of the influence of self-efficacy (86.38%), followed by the influence of job satisfaction (85.64%), and then the influence of motivation (84.16%).
Analysis of Taxpayer Compliance Determinants through Taxpayer Awareness (A Study on Individual Taxpayers at KPP Pratama Sekayu) Ismantoro, Budi; Ismail, Tubagus; Astuty , Sri
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/2fmj0q69

Abstract

The purpose of this research is to determine the factors of taxpayer compliance at the Sekayu Tax Office. This research was conducted on individual taxpayers at the Sekayu Tax Office. The research method used is a quantitative method using five research variables, namely Love of Money, tax knowledge, tax sanctions as the independent variable, and taxpayer compliance as the dependent variable with taxpayer awareness as the intervention/mediation variable. The variable measurement scale used in this research is the Likert Scale. The type of data used is primary data collected through a questionnaire survey of 100 individual taxpayers at the Sekayu Tax Office. Data analysis was carried out using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) using SmartPLS 4.0 software. The results of the research show that: 1) Tax knowledge and tax sanctions have a significant influence on taxpayer awareness 2) Tax knowledge and tax sanctions have a positive and significant influence on taxpayer compliance 3) Love of money has a negative and insignificant influence on taxpayer awareness and compliance tax 4) Tax awareness does not have a significant effect on taxpayer compliance and 5) Tax knowledge and tax sanctions do not have a significant effect on taxpayer compliance through taxpayer awareness.
Analysis of The Effect of Company Size, Profitability and Leverage on Systematic Risk (An Empirical Study of Companies Listed on the Indonesia Stock Exchange Indexed LQ-45 for the Period 2019–2023) Kurniatin, Esti; Ismail, Tubagus; Yuniarti, Rita
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.2040

Abstract

The aims of this quantitative research are to identify and analyze company size, profitability and leverage which are part of internal factors or company fundamentals and their influence on systematic risk in LQ - 45 indexed companies for the period 2019 - 2023. The high beta value of stocks as a tool for assessing of systematic risk is the reason for the need for further observation on the factors that may influence it. Financial statements are used as objects in the research, purposive sampling method is used in withdrawing samples. Secondary data and combined data between time series and cross sectional data were used in the study, and panel regression analysis was conducted using Eviews 13 software to answer the proposed hypotheses. In selecting the best model to be used in panel data regression analysis, Chow's test and Hausman's test were required, resulting in the Fixed Effects Model being selected as the best model. Partial hypothesis testing using the t-test shows that the company size variable using a natural logarithm proxy of total assets and the profitability variable using a return on assets proxy have no significant effect on systematic risk. However, the t test results of the leverage variable with the debt to equity ratio proxy show different results, namely the leverage variable is the only variable that has a positive & significant effect on systematic risk.
LEVERS OF CONTROL, MANAGEMENT INNOVATION AND ORGANIZATIONAL PERFORMANCE IN HEAVY EQUIPMENT AND TRUCK COMPANIES IN NORTH KALIMANTAN Chandra, Rita; Ismail, Tubagus; Norhamida, Hana
JURNAL EKBIS Vol 26 No 1 (2025): Jurnal Ekbis : Jurnal Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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

Abstract

This study aims to evaluate the crucial role of management control systems on organizational performance, by adopting the levers of control framework developed by Simons (1994). The sample in this study consisted of employees who held supervisory positions in heavy equipment and truck companies operating in the North Kalimantan region. The sampling technique used the purposive sampling method by distributing questionnaires to related companies, and succeeded in obtaining 57 respondents. Hypothesis testing was conducted using the PLS-SEM approach. The results of the analysis showed that enabling control has a direct effect on organizational performance, while constraining control has an indirect impact. In addition, management innovation has been shown to have a direct effect on organizational performance, and is a mediator in the relationship between constraining control and organizational performance.
The Influence of Organization Culture, Job Satisfaction, and Work Involvement on Employees’ Organizational Commitment at Sorong Satte Polytechnic Aji, Danyaka Putra; Ismail, Tubagus; Priyati, Rini Yayuk
Global Synthesis in Education Journal Vol. 3 No. 1 (2025): Vol. 3 No.1 (2025) March 2025
Publisher : Mutiara Intelektual Indonesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61667/y9xjkr71

Abstract

This study aims to investigate the impact of organizational culture and organizational commitment on employee performance, as measured by job satisfaction, at Sorong State Polytechnic. This study is quantitative. The population in this study was all employees at Sorong State Polytechnic. The sampling technique employed was a saturated sample, comprising 179 individuals. The data collection technique used a questionnaire that had been tested for validity and reliability. The data analysis technique used was SEM AMOS. The results of this study indicate that: (1) there is a positive influence of organizational culture on employee job satisfaction, (2) there is a positive influence of organizational commitment on employee job satisfaction, (3) there is a positive influence of organizational culture on employee performance, (4) there is a positive influence of organizational commitment on employee performance, (5) there is an influence of job satisfaction on employee performance.
The Influence of Intellectual Capital, Profitability, Institutional Shareholding and Board Size on Company Value (Empirical Analysis of the Consumer Goods Industry Listed on the Indonesia Stock Exchange 2019–2023) Uji Nurhayati, Unggul; Ismail, Tubagus; Irawati, Irawati
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2212

Abstract

This research purpose to analyze the impact of intellectual capital, profitability, institutional shareholding, and board size based on the value of consumer goods industry companies. The population consisted of all consumer goods industry companies registered on the Indonesia Stock Exchange from 2019 until 2023. This study used purposive sampling technique and obtained 170 observation data. The data analysis process uses panel data linear regression, and is processed using E-Views 12 version. This research show that knowledge-based assets significantly influenced company valuation, financial performance significantly affected company valuation, managerial shareholding had no significant impact on firm valuation, and board size did not significantly affect company value.
The mediating role of innovation on enabling and coercive control in enhancing HEIs performance Farwitawati, Reni; Ismail, Tubagus; Hanifah, Imam Abu; Indriana, Ina
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25541

Abstract

Research aims: In a competitive environment, leaders of higher education institutions (HEIs) must adopt strategies to enhance performance. This study examines the role of management control systems (MCS) in fostering innovation to improve HEIs performance.Design/Methodology/Approach: Using a quantitative approach, data were collected through surveys from 210 lecturers at private HEIs in Indonesia, employing random sampling techniques. Hypothesis testing was conducted using partial least squares structural equation modeling (PLS-SEM).Research findings: The results reveal that MCS, encompassing both enabling and coercive control, significantly enhances higher education performance. Additionally, innovation was found to impact performance positively. The results also showed that innovation mediated the relationship between MCS implementation and performance improvement, suggesting that supportive leadership and constructive feedback from leaders not only encourage innovation but also contribute to improving overall organizational outcomes.Theoretical contribution/Originality: This study is among the first to conceptualize MCS through the dual lenses of enabling and coercive control as a catalyst for innovation in higher education. Integrating management control theory with innovation-driven performance frameworks it contributes to both academic discourse and practical HEIs governance.Research limitation/Implication: A key limitation is the focus solely on private higher education. Future research should compare private and public higher education, as differing organizational cultures and regulations may influence control system effectiveness and innovation. The findings offer theoretical insights into the relationship between MCS, innovation, and performance in higher education while also providing practical guidance for higher education managers in designing effective strategies.
The Effect of Audit Findings, Local Government Losses, and Follow-up of Audit Recommendations on the Public Services Quality Through the Audit Opinion of Local Government Financial Statements in Sulawesi Saipuloh, Saipuloh; Ismail, Tubagus; Adha, Wahyu Maulid
International Journal of Applied Business and International Management Vol 8, No 3 (2023): December 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v8i3.2639

Abstract

With the existence of local governments and regional autonomy, the provision of public services will be of higher quality because local governments are close to communities throughout Indonesia. Several factors can influence the quality of public services provided by local governments, such as audit findings, local government losses, follow-up on audit recommendations, and audit opinions on Local Government Financial Statements (LGFS). The purpose of this study is to analyze the direct and indirect effects of audit findings, local government losses, and follow-up on audit recommendations on the quality of public services in Sulawesi in 2020-2021, with the audit opinion of LGFS as an intervening variable. The research analysis method used was SEM-PLS. The results found that audit findings have no significant effect directly on the audit opinion of LGFS and public service quality. Local government losses have a direct negative effect and are significant for the audit opinion of LGFS and the quality of public services. Follow-up on audit recommendations has a positive and significant effect on the audit opinion of LGFS and the quality of public services. The audit opinion of LGFS has no significant effect on the quality of public services. The audit opinion of LGFS is unable to mediate the indirect effect between audit findings, local government losses, and follow-up on audit recommendations on the quality of public services.
The Influence of Internal Control and Management Control System (MCS) on Employee Performance with Work Commitment as a Moderation Variable Noor, Vera Fitriani; Ismail, Tubagus; Yulianto, Agus Solikhan
Eduvest - Journal of Universal Studies Vol. 3 No. 9 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i9.902

Abstract

This study aims to analyze the effect of Internal Control and Management Control System (MCS) on Employee Performance with Work Commitment as a moderating variable (Empirical Study on Pandeglang Regency Government). The research methodology used is a quantitative method, using primary data obtained from the results of distributing questionnaires to respondents. The data analysis technique used is multiple linear regression analysis with PLS software. The results of this study indicate that Internal Control influences Employee Performance, Management Control System (MCS) influences Employee Performance, Work Commitment moderates Internal Control influences Employee Performance, and Work Commitment moderates Management Control System (MCS) influences Employee Performance.
Co-Authors Abbas, Dirvi Surya Abdul Halim Adha, Wahyu maulid Agus Sholikhan Yulianto Agus Sholikhan Yulianto Agus Solikhan Yulianto Aji, Danyaka Putra Amrullah, Rahadian Andriani, Rosedian anti, Pebri Astuty , Sri Bastian, Elvin Bastian, Elvin Budi Ismantoro, Budi Bustanul Arifin Chandra, Rita Darjat Sudrajat Darjat Sudrajat, Darjat Desiana Rahmawati Destiur Krisnasari Simatupang Dra. Nurainun M.M.,Ak Bangun Faizul Mubarok Fitriyah Nurhidayah Halim, Abdul HARDIANTO - Helmi Yazid Hermawan, Bambang Imam Abu Hanifah Ina Indriana, Ina Indah Setiowati Ira Geraldina Irawati Irawati Ismawati, Iis Isnan Hari Mardika Kokali, Johni Komarudin, Mochamad Fahru Kurniatin, Esti Lia Uzliawati Meutia Meutia Meutia, Meutia Meutia, Meutia Moch. Abdul Kobir Muhammad Taqi Mulyasari, Windu Munawar Muchlish Munawar Muclish Munawar Muclish Mutia Rizky Septiani Nasrullah, Nasrullah Nauw, Karel Nela Dharmayanti Noor, Vera Fitriani Norhamida, Hana Nurdyanto, Sapto Dwi Nurhayadi, Willy Nurul Ummi Pardamean Daulay Purwanto, Agus Joko Putri Mutira Ramdhani, Dadan Ramdhani, Dadan Ratih Purnamasari Ratih Purnamasari, Ratih Reni Farwitawati, Reni Rini Yayuk Priyati, Rini Yayuk Risman Nursyamsir RR. Ella Evrita Hestiandari Rudi Zulfikar Sabaruddinsah Sabaruddinsah, Sabaruddinsah Saipuloh Saipuloh Saipuloh, Saipuloh Sapiri, Muhtar Sari, Ika Sholikhan Yulianto, Agus Sulaeman, Andri Taqi, Muhamad Taqi, Muhamad Uji Nurhayati, Unggul Wahyu Maulid Adha Wawan Ichwanudin Windi Nawati Yanti Yanti Yanti Yanti Yulianto, Agus Solikhan Yuniarti, Rita Yusi, Ahmad Budairy