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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 Jurnal Riset Akuntansi Terpadu Syntax Literate: Jurnal Ilmiah Indonesia 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 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 Proceeding International Annual Conference Economics, Management, Business, and Accounting Al-Amwal: Jurnal 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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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.
Pengaruh Literasi Keuangan dan Literasi Digital terhadap Kinerja Usaha Mikro Kecil dan Menengah Melalui Kemampuan Manajerial: Studi Kasus Kabupaten Mamuju Sulawesi Barat Nurdyanto, Sapto Dwi; Ismail, Tubagus; Sapiri, Muhtar
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4718

Abstract

This research aims to test and analyze the influence of financial literacy and digital literacy on the managerial abilities and performance of MSMEs, to analyze the influence of managerial abilities on the performance of MSMEs, to test and analyze the influence of financial literacy and digital literacy on the performance of MSMEs in Mamuju through managerial abilities as an intervening variable . This research uses a quantitative approach, taking a population of 365 MSME actors. Data collection techniques through questionnaires and documentation, with data analysis techniques using SmartPLS 3.2.9 analysis. The results of the research conducted prove that financial literacy has a positive and significant effect on managerial abilities, digital literacy has a positive and significant effect on managerial abilities. Financial literacy has a positive and significant effect on the performance of MSMEs, digital literacy has a positive and significant effect on the performance of MSMEs, managerial ability has a positive and significant effect on the performance of MSMEs in Mamuju Regency. The results of the indirect influence test found that managerial ability can mediate the influence of financial literacy on the performance of MSMEs in Mamuju Regency, as well as that managerial ability can mediate the influence of digital literacy on the performance of MSMEs in Mamuju Regency
Pengaruh Kepemimpinan, Kompetensi, dan Disiplin Terhadap Kinerja dengan Motivasi Sebagai Variabel Mediasi Pada Guru SMP Kabupaten Tambrauw Nauw, Karel; Ismail, Tubagus; Purwanto, Agus Joko
Jurnal Noken: Ilmu-Ilmu Sosial Vol. 11 No. 2 (2025): Desember 2025
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/jn.v11i2.4942

Abstract

This study aims to analyze the influence of principal leadership, teacher competence, and work discipline on teacher performance with work motivation as a mediating variable. The method used is quantitative with SEM-PLS analysis techniques. The population consists of 136 teachers, with a sample of 85 teachers. The results of the study indicate that teacher competence has a significant effect on teacher performance, while principal leadership, work discipline, and work motivation are not significant. Work motivation is also not proven to be a mediator. The implication is that it is recommended to focus on improving teacher competence.
PELUANG DAN TANTANGAN UMKM DI MASA PANDEMI COVID-19 Nurhidayah, Fitriyah; Mutira, Putri; Yanti, Yanti; Purnamasari, Ratih; Meutia, Meutia; Uzliawati, Lia; Ismail, Tubagus; Ramdhani, Dadan; Abu Hanifah, Imam; Bastian, Elvin; Yazid, Helmi; Sholikhan Yulianto, Agus
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 2 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i2.695-698

Abstract

Pandemi Covid-19 telah berlangsung lebih dari setahun dan masih belum menunjukkan tanda-tanda akan segera berakhir. Dampaknya sangat luas dan mempengaruhi berbagai sektor, termasuk UKM. Para pelaku usaha tersebut secara langsung mengalami penurunan omzet bahkan menutup usahanya. Sebagai upaya untuk mengurangi atau mengatasi dampak pandemi di sektor UKM, kampus bisa menjadi motor penggerak. Universitas Sultan Ageng Tirtayasa melalui kegiatan Pengabdian kepada Masyarakat tidak ketinggalan juga berkontribusi, namun dengan mempertimbangkan situasi pandemi dan pembatasan kegiatan masyarakat secara langsung dengan jangkauan yang luas dan untuk memutus penyebaran Covid-19 maka digunakan strategi webinar online, yaitu peluang dan tantangan yang dihadapi oleh UKM di Indonesia. di tengah pandemi yang memberikan solusi terbaik.
Managerial Ownership as a Governance Signal: Moderating the Effects of CSR, Tax Planning, and Intellectual Capital on Earnings Management Petty Aprilia Sari; Petty Aprilia Sari; Tubagus Ismail; Munawar Muchlish; Agus Sholikhan Yulianto
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 2 (2025): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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Abstract

This study aims to examine the impact of tax planning, intellectual capital and CSR on earnings management. As a research sample, 20 companies from 125 companies in the consumer goods industry sector listed on the Indonesian Stock Exchange were used. Data comes from annual reports released between 2021 and 2023. Multiple regression analysis was used to create a regression model for this study. The results of the study indicate that CSR affects earnings management, while Tax Planning and Intellectual Capital do not affect earnings management. Managerial Ownership can moderate the effect of CSR on earnings management, where Managerial Ownership cannot moderate effect of Tax Planning and Intellectual Capital earnings management. Re-research on earnings management is important as the practice can affect corporate transparency and accountability and impact investment and financial decisions. Research is needed to understand factors that influence earnings management and devise strategies that can prevent the harmful practice.
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 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 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 Petty Aprilia Sari Petty Aprilia Sari 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 Sanityoso 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