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All Journal Jurnal Ekonomi Jurnal Dinamika Akuntansi Journal of Accounting and Investment JBTI : Jurnal Bisnis : Teori dan Implementasi Jurnal Al-Qardh Wikrama Parahita : Jurnal Pengabdian Masyarakat Syntax Literate: Jurnal Ilmiah Indonesia SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal SOLMA JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Martabe : Jurnal Pengabdian Kepada Masyarakat Aptisi Transactions on Management Almana : Jurnal Manajemen dan Bisnis Aptisi Transactions on Technopreneurship (ATT) Performance Jurnal Manajemen Jurnal GeoEkonomi Jurnal Ekonomi Manajemen Sistem Informasi JASF (Journal of Accounting and Strategic Finance) Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis International Journal of Business, Management and Economics International Journal of Marketing and Human Resource Research Kontigensi: Jurnal Ilmiah Manajemen Jurnal Abmas Negeri (JAGRI) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal Of World Science Indonesian Community Journal Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Indonesian Journal of Business Analytics (IJBA) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Journal of Indonesian Economy and Business Abdimas Indonesian Journal Jurnal Keuangan dan Perbankan Neo Journal of economy and social humanities Indonesian Journal of Islamic Economics and Finance Journal of Governance Risk Management Compliance and Sustainability Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Journal of Asian Business and Management (IJABM) Riset Akuntansi dan Keuangan Indonesia Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM) Khazanah Sosial
Ira Geraldina
Universitas Terbuka
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Influence of Mutation, Promotion And Compensation, on Employee Performance Through Job Satisfaction In Cross-Functional Programs at The Ministry Of Finance Moh. Ali Imron; Budisaptorini, Anasthasia Triwulan; Geraldina, Ira
Neo Journal of economy and social humanities Vol 3 No 2 (2024): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v3i2.208

Abstract

For human resource development, enhancing organizational synergy and collaboration, the Ministry of Finance implements a cross-functional program involving mutation and promotion among Echelon I Units of the Ministry of Finance. The main point of this research is how job satisfaction and performance are affected by this cross-functional program, considering mutation, promotion, and compensation in their new positions. This research focuses on forty supervisory-level employees who are directly engaged in the cross-functional program, spread across various regions in Indonesia. The independent variables in this research are mutation, promotion, and compensation, while the dependent variable is performance, with job satisfaction acting as an intervening variable. The variables were measured using a Likert scale. Subsequently, data were analyzed using PLS 3.0. The research results indicate that mutation does not significantly influences job satisfaction, promotion and compensation, however, have a positive impact on job satisfaction. Job satisfaction, mutation, and compensation collectively affect performance, while promotion does not exert a significant influence on performance. Furthermore, job satisfaction does not mediate the relationship between mutation and performance, but it does mediate the effects of promotion and compensation on performance.
Peningkatan Kapasitas UMKM Melalui Pelatihan Akuntansi, Pengelolaan Keuangan, Pelaporan Pajak, dan Akses Pembiayaan di Tangerang Selatan Yudhi Prasetiyo; Sila Ninin Wisnantiasri; Yeni Widiastuti; Eka Wirajuang Daurrohmah; Novita Nugraheni; Ira Geraldina; Diky Paramitha; Novta Winkey Pradana
I-Com: Indonesian Community Journal Vol 6 No 2 (2026): I-Com: Indonesian Community Journal (Juni 2026)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/i-com.v6i2.9532

Abstract

Tujuan dari kegiatan ini untuk mendeskripsikan pelaksanaan dan mengevaluasi hasil kegiatan penguatan kapasitas manajerial dan finansial UMKM melalui literasi keuangan digital. Program pengabdian kepada masyarakat ini dilaksanakan untuk merespons rendahnya kemampuan UMKM di Kota Tangerang Selatan dalam pencatatan keuangan, pelaporan pajak, dan akses pembiayaan. Kegiatan dilakukan melalui kolaborasi Universitas Terbuka, Bank Indonesia, dan Dinas Koperasi dan UKM dalam bentuk pelatihan praktis, simulasi, dan pendampingan penggunaan aplikasi SI APIK. Hasil kegiatan menunjukkan adanya peningkatan kapasitas peserta sebesar 48 persen yang diukur melalui perbandingan hasil pre-test dan post-test. Indikator peningkatan tersebut mencakup kemampuan peserta dalam mengidentifikasi jenis transaksi secara akurat, keterampilan mengoperasikan fitur input data pada aplikasi SI APIK hingga menghasilkan laporan keuangan (laba rugi dan neraca) secara mandiri, serta pemahaman terhadap prosedur administratif pelaporan pajak dan persyaratan pembiayaan formal. Kegiatan ini secara signifikan memperkuat transparansi usaha dan kesiapan administratif UMKM, yang menjadi fondasi penting bagi daya saing dan keberlanjutan bisnis di masa depan.
Effect of Planning and Budget Realization with Covid-19 As A Moderator Variable toward Budget Absorption in Resort Police Station Bangka Tengah Harry Pranajaya; Lela Nurlaela Wati; Ira Geraldina
Journal of Governance Risk Management Compliance and Sustainability Vol. 4 No. 1 (2024): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jgrcs.v4i1.2169

Abstract

In response to the Covid-19 pandemic, the government prioritized allocating a significant portion of its resources toward preventing the spread of Covid-19. Undoubtedly, this will inevitably affect the meticulously devised programs aimed at achieving budgetary recuperation. This study aims to determine the extent to which Covid-19 affects the budget absorption of the Resort Police Station Work Unit in Bangka Tengah. This study utilizes a quantitative methodology, utilizing moderating regression analysis (MRA) for data analysis. The financial statements cover a period of 72 months, spanning from 2017 to 2022. The study discovered that both the planning and implementation of activities, as well as the regulation of the Covid-19 pandemic’s impact on planning and implementation, had a noteworthy influence on the utilization of funds at the Resort Police Station Bangka Tengah. This study demonstrates that the planning process at the Bangka Tengah Police is capable of adjusting to the current requirements, resulting in improved budget use. The Bangka Tengah Police can improve budget absorption by implementing monthly budget realization. No prior research has been conducted on budget absorption at the Police Station during the Covid-19 pandemic, which had a widespread impact on all aspects of life.
Peran Cyberloafing Sebagai Variabel Intervening Hubungan Antara Work Stress Dan Dukungan Organisasi Terhadap Kinerja Pegawai Negeri Sipil Di Kantor Kementerian Agama Kabupaten Indragiri Hulu Teddy Chandra; Siti Mahmudah; Ira Geraldina
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 2 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (November - Desember 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i2.3104

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh cyberloafing memediasi antara work stres dan dukungan organisasi terhadap kinerja. Penelitian ini dilakukan pada Pegawai Negeri Sipil di Kantor Kementerian Agama Kabupaten Indragiri Hulu dengan sample sebanyak 213 responden. Variabel independen pada penelitian ini adalah work stress dan dukungan organisasi, sedangkan variabel dependen adalah kinerja yang dimediasi oleh cyberloafing. Pengukuran variabel dilakukan dengan menggunakan skala linkert.  Data yang didapatkan  kemudian dianalisa dengan metode statistik Partial Least Square (PLS). Hasil analisa menunjukan bahwa (1) work stressor berpengaruh  negatif dan signifikan terhadap variabel cyberloafing. (2) dukungan organisasi berpengaruh positif dan tidak signifikan terhadap cyberloafing. (3) cyberloafing berpengaruh positif dan signifikan terhadap variabel kinerja. (4) work stress berpengaruh negatif dan signifikan terhadap kinerja melalui cyberloafing. dan (5) dukungan organisasi berpengaruh positif dan tidak signifikan terhadap kinerja melalui cyberloafing.
Pengaruh Motivasi, Kompetensi dan Disiplin Kerja Terhadap Kinerja Pegawai Dengan Kepuasaan Kerja Sebagai Variabel Intervening Di Kantor Kecamatan Sungai Lala Kabupaten Indragiri Hulu Wel Hendra; Teddy Chandra; Ira Geraldina
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 2 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (November - Desember 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i2.3231

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh motivasi, kompetnsi dan disiplin kerja terhadap kinerja dengan kepuasan kerja sebagai variabel intervening di Kantor Kecamatan Sungai Lala Kabupaten Indragiri Hulu. Metode penelitian yang digunakan adalah kuantitatif yang bersifat deskriptif melalui pendekatan ex post facto dan survei. Populasi dalam penelitian ini adalah 129 pegawai. Sampel yang digunakan untuk mengolah data sejumlah 110 pegawai yang didapat melalui penyebaran angket dan kuesioner kepada seluruh populasi. Teknik analisa data menggunakan PLS - SEM (Partial Least Square - Structural Equation Modeling) dengan pendekatan secon order factor. Hasil penelitian Pengaruh langsung menunjukan bahwa motivasi berpengaruh positif dan tidak signifikan terhadap kepuasan kerja sedangkan kompetensi dan disiplin secara parsial berpengaruh positif dan signifikan terhadap kepuasan kerja, begitu juga dengan motivasi dan kompetensi berpengaruh positif tidak signifikan terhadap kinerja, sedangkan Disiplin kerja dan Kepuasan kerja berpengaruh positif signifikan terhadap kinerja. Kemudian Pengaruh Tidak Langsung Menunjukan bahwa Motivasi berpengaruh positif dan tidak signifikan terhadap kinerja melalui kepuasan kerja, sedangkan kompetensi dan disiplin secara parsial berpengaruh positif dan signifikan terhadap kinerja melalui kepuasan kerja.
SUSTAINABILITY PERFORMANCE, GREEN FINANCE AND FIRM VALUE: THE MODERATING EFFECT OF TAX PLANNING Melisa Fitrie; Ira Geraldina; Irawati
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19347180

Abstract

This study examines whether tax planning moderates the effect of sustainability performance on firm value in companies listed on the Indonesia Stock Exchange during 2020–2024. Using panel data from 58 companies selected through purposive sampling, this research applies a quantitative approach with Moderated Regression Analysis (MRA). The findings show that sustainability performance has a significant negative effect on firm value, while green finance has no significant effect. In addition, tax planning does not moderate the relationship between sustainability performance and firm value, nor does it strengthen the effect of green finance on firm value. These results indicate that investors may not immediately perceive sustainability and green finance initiatives as value-enhancing, particularly when their short-term economic benefits remain unclear. The study contributes to the literature on corporate sustainability, tax planning, and firm value in emerging markets.
The Influence of Mutation, Promotion And Compensation, on Employee Performance Through Job Satisfaction In Cross-Functional Programs at The Ministry Of Finance Moh. Ali Imron; Anasthasia Triwulan Budisaptorini; Ira Geraldina
Neo Journal of economy and social humanities Vol 3 No 2 (2024): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v3i2.208

Abstract

For human resource development, enhancing organizational synergy and collaboration, the Ministry of Finance implements a cross-functional program involving mutation and promotion among Echelon I Units of the Ministry of Finance. The main point of this research is how job satisfaction and performance are affected by this cross-functional program, considering mutation, promotion, and compensation in their new positions. This research focuses on forty supervisory-level employees who are directly engaged in the cross-functional program, spread across various regions in Indonesia. The independent variables in this research are mutation, promotion, and compensation, while the dependent variable is performance, with job satisfaction acting as an intervening variable. The variables were measured using a Likert scale. Subsequently, data were analyzed using PLS 3.0. The research results indicate that mutation does not significantly influences job satisfaction, promotion and compensation, however, have a positive impact on job satisfaction. Job satisfaction, mutation, and compensation collectively affect performance, while promotion does not exert a significant influence on performance. Furthermore, job satisfaction does not mediate the relationship between mutation and performance, but it does mediate the effects of promotion and compensation on performance.
Peningkatan Kapasitas Kewirausahaan Hijau untuk Mendorong BUMDes Berkelanjutan Ira Geraldina; Ake Wihadanto; Fikri Hizryan; Deane Rahmamita
I-Com: Indonesian Community Journal Vol 6 No 3 (2026): I-Com: Indonesian Community Journal (September 2026)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/i-com.v6i3.10633

Abstract

Badan Usaha Milik Desa (BUMDes) memiliki peran strategis dalam mendorong pengembangan ekonomi lokal berkelanjutan, namun kapasitas pengelolaan usaha hijau di tingkat desa masih perlu diperkuat. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan meningkatkan pemahaman dan keterampilan masyarakat Desa Sukasenang, Kabupaten Garut, dalam merancang usaha berbasis kewirausahaan hijau melalui pendekatan Business Model Canvas (BMC) Berkelanjutan. Kegiatan dilaksanakan dengan pendekatan partisipatif melalui pelatihan daring dan luring yang melibatkan 30 peserta pada masing-masing sesi, terdiri atas unsur pemerintah desa, pengelola BUMDes, pelaku usaha lokal, dan masyarakat. Hasil kegiatan menunjukkan bahwa peserta mampu memahami konsep kewirausahaan hijau (greenpreneurship), mengidentifikasi potensi usaha lokal, serta menyusun rancangan awal model bisnis yang memasukkan aspek keberlanjutan, seperti pemilihan bahan, kemasan ramah lingkungan, dan pengelolaan limbah. Kegiatan ini menunjukkan bahwa pelatihan berbasis BMC Berkelanjutan dapat menjadi strategi awal untuk memperkuat kapasitas BUMDes dan pelaku usaha desa dalam mengembangkan ekonomi lokal hijau.
Harmony of Bank Structure Ownership through Tri Hita Karana Cultural Concept Nengah Sukendri; Ali Muktiyanto; Ira Geraldina; Julia Safitri
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 2 (2023): JASF (Journal of Accounting and Strategic Finance) - December 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i2.469

Abstract

Tri Hita Karana is a philosophy of balance originating from Bali. From a banking perspective, Parahyangan can be interpreted as ethical and responsible governance. Pawongan reflects the balance of interests between various interested parties, from shareholders to management, employees, and customers. Palemahan is the bank's commitment to supporting sustainable and environmentally friendly economic development. This study aims to explore the harmonization of bank ownership through the cultural principles of Tri Hita Karana. The method in this article is a descriptive qualitative approach with a literature review that explores local wisdom theory specifically. Implementing Tri Hita Karana principles can create a more harmonious, transparent, and sustainable bank ownership structure. This can be achieved through strong governance policies, balanced ownership distribution, and commitment to social and environmental responsibility. Harmonizing the bank ownership structure through Tri Hita Karana can improve bank performance, strengthen public trust, and comprehensively contribute to the financial system's stability. Through the Tri Hita Karana Concept, the Bank Ownership Structure is a financial matter and a vehicle to realize harmonization between religious values and spirituality, common welfare, and environmental sustainability. The harmony model of the Tri Hita Karana-based bank ownership structure illustrates that by integrating Tri Hita Karana, Corporate Social Responsibility, and Triple Bottom Line, organizations can balance spiritual, social, environmental, and economic aspects and ensure long-term sustainability.
Co-Authors Abdul Rahman Rahim Abudaqa, Anas Adrian Sutawijaya Adrianto, Fajri Ake Wihadanto Ali Muktiyanto Ali Muktiyanto Amir Fikri Anasthasia Triwulan Budisaptorini Andi Harmoko Arifin Andriyansah . Ariantika, Elly Nindi Ashari, Maharani Syamsyyah Bhinuko, Ary Budisaptorini, Anasthasia Triwulan Darmawan Darmawan Deane Rahmamita Denisa Ryan Angelita Dewi Pangestuti Diah Setyorini Gunawan Dian Astuti Diky Paramitha Dlamini, Sipho Dwitya Estu Nurpramana Eka Wirajuang Daurrohmah Elly Nindi Ariantika Fikri Hizryan Fitri Normasari Harry Pranajaya Hendrian Hendrian, Hendrian Hidayah, Zainur Hilda Rossieta Irawati Jasmine, Rania Julia Safitri Julianto Agung Saputro Kardini, Ni Luh Karyani, Etikah Kasno Pamungkas Kokali, Johni Krisna Devara Aryoputro Kurniatie, Safira Laili, Noor Lumbantoruan, Frizt Yonif Yongly Maharani Syamsyyah Ashari Manggarani, Cynthia Ayu Marissa Grace Haque Masditok, Tokit Maya Nur Annisaa Maylinda Dwi Lestari Melisa Fitrie Michelle Pamela Miftah, Mohammad Mirfaqoh, Vella MN, Nuryasman Moh. Ali Imron Moh. Ali Imron Mohamad Ana Syabana Muhammad Din Muhammad Idris Muhammad Rizkillah Muji Gunarto Muktiyanto, Ali Musfiratun, Musfiratun Na'im, Ainun Nataliani, Nadya Putri Ni Luh Kardini Novia Novia Novita Ekasari Novita Nugraheni Novta Winkey Pradana Ontorael, Rianty Ontorael, Rianty Panubut Simorangkir Paramitha, Diky Rakan Pradipta Rakhmansyah, Mohamad Ratna Wardhani RINI FEBRIANTI Rizal Diansyah Sabighoot , Yus Alvar Safitri, Julia Setyorini Gunawan, Diah Sila Ninin Wisnantiasri SITI MAHMUDAH Siti Mahmudah Suaib Suaib Suaib, Suaib Subchan, Subchan Sudarmo, Agnes Sukendri, Nengah Tanjung, Irmanisa Ikhwani Teddy Chandra Teddy Chandra Teddy Chandra Tiara Fatimah Tokit Masditok Tri Gunarsih Tubagus Ismail Tubagus Ismail Tubagus Ismail Umi Narimawati Untung Rahardja Wati, Lela Nurlaela Wel Hendra Wel Hendra Widiasie, Lynie Yeni Widiastuti Yudhi Prasetiyo Yusriani, Sri