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DAMPAK SPIRITUALITAS KERJA PADA KINERJA PEGAWAI DLH DOMPU MELALUI KOMITMEN ORGANISASI Evi Evi; Mahmud Mahmud; Fahrul Mauzu
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 5 No 1 (2026): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v5i1.260

Abstract

Employee performance in the public sector often fluctuates due to a lack of strong internal drive. This study aims to analyze the effect of Workplace Spirituality on Employee Performance through Organizational Commitment as an intervening variable at the Environmental Service (DLH) of Dompu Regency. Using a quantitative approach with an explanatory design, this study involved 53 Civil Servants (PNS) selected via purposive sampling. Data were analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS) based on the S-O-B-C theory. The results show that Workplace Spirituality has a positive and significant effect on Employee Performance, both directly and indirectly. Specifically, spirituality has the strongest impact on forming Organizational Commitment. Commitment is proven to act as a vital mediator bridging the transformation of spiritual values where work is perceived as worship into productive work behavior. These findings confirm the "Values to Action Transformation" model, implying that integrating spiritual values and strengthening loyalty are effective strategies for improving the performance of apparatus in local government agencies.
Optimalisasi Kinerja Tenaga Kesehatan Melalui Program Pelatihan dan Pengembangan SDM Winda Winda; Chairul Adhim, Fahrul Mauzu
YUME : Journal of Management Vol 8, No 3 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i3.9545

Abstract

Penelitian ini bertujuan menganalisis pengaruh pelatihan dan pengembangan SDM terhadap kinerja pegawai di Rumah Sakit Pratama Kecamatan Manggelewa. Penelitian kuantitatif, dengan populasi 50 pegawai sebagai sampel melalui teknik sampling jenuh, dan data dianalisis menggunakan metode regresi linier berganda. Hasil penelitian secara parsial, variabel pelatihan SDM tidak pengaruh yang signifikan terhadap kinerja. Namun, variabel pengembangan SDM terbukti berpengaruh secara signifikan dan positif. Lebih lanjut, hasil uji simultan menegaskan bahwa pelatihan dan pengembangan SDM secara simultan memiliki pengaruh yang signifikan terhadap kinerja pegawai. Temuan ini menggarisbawahi bahwa sementara pelatihan saja tidak cukup, kombinasi strategis dengan program pengembangan jangka panjang menjadi kunci utama untuk mengoptimalkan kinerja. Kata Kunci: Pelatihan, pengembangan SDM, kinerja.
Analisis Efektivitas Penghapusan Barang Milik Daerah (BMD) dalam Mengoptimalkan Manajemen Aset pada BPKAD Kabupaten Dompu Irfan Irfan; Mahmud Mahmud; Fahrul Mauzu
ProBisnis : Jurnal Manajemen Vol. 17 No. 03 (2026): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

This study evaluated the effectiveness of regional property disposal at the Regional Financial and Asset Management Agency of Dompu Regency, which faced significant challenges regarding human resource capacity and inventory inaccuracy. The researchers applied a qualitative descriptive approach and collected data through direct observations, in-depth interviews, and documentation studies. The results indicated that the disposal procedure was executed effectively in accordance with standard regulations through rigorous physical verification. Furthermore, the constraint of limited staff quantity was successfully mitigated by digitalizing the inventory system, while the issue of untraceable physical assets was resolved strictly through financial compensation claims. The study concluded that the effective disposal of severely damaged assets successfully prevented the waste of the regional budget and facilitated the systematic planning of future asset requirements.
The Impact of Financial Literacy and Digital Financial Access on the Sustainability of MSMEs Nuraisah Nuraisah; Chairul Adhim; Fahrul Mauzu
Advances in Managerial Auditing Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i3.1001

Abstract

Purpose: This study aims to examine the hypotheses regarding the effect of financial literacy and digital financial access on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in the stationery store sector in Dompu Subdistrict. Research Method: This study uses an associative quantitative approach. From a population of 154 business actors, 40 respondents were selected using purposive sampling. Data were collected through questionnaires and documentation, then analyzed using multiple linear regression in SPSS. Results and Discussion: The statistical test results indicate that financial literacy has a positive and significant effect on MSME sustainability. Meanwhile, digital financial access has a positive but not yet significant effect, indicating that business actors' use of technology is currently not fully optimized. Implications: MSME actors are advised to start integrating digital services not only for transactions but also for financial management. Local governments need to design technological assistance programs to support MSME sustainability. Originality: This study provides specific empirical evidence regarding digital adaptation and managerial capabilities in the stationery trade sub-sector within developing regions that are currently in the digitalization transition phase.
Digital Innovation Strategies to Enhance Competitive Advantage Putri Putri; Yeye Suhaety; Fahrul Mauzu
Advances in Management & Financial Reporting Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i3.957

Abstract

Purpose: This study aims to analyze the digital innovation strategies implemented by Limitha Store to enhance its competitive advantage, identify their impact on business growth, and determine the challenges involved in their implementation. Research Method: This study employed a qualitative case study design. Data were collected through interviews, observations, and documentation from six informants (purposive sampling) and were then analyzed using the Miles, Huberman, and Saldaña model. Results and Discussion: The use of social media, QRIS payments, the real-picture promotional concept, and responsive (fast-response) service have significantly enhanced competitive advantage. This transformation has expanded the market and significantly increased sales by up to 300% (from an average of Rp20,000,000 to Rp80,000,000 per month). Technical challenges include unstable internet connections and delays in payment notifications. Implications: Retail MSME operators are advised to continue optimizing their operations using digital point-of-sale systems and to train their employees to develop their skills. Further research is recommended to examine the effectiveness of social media platforms specifically. Originality: This study fills a research gap by presenting an in-depth qualitative exploration of the dynamics of implementation and tactics of digital innovation among MSMEs in the ecosystem of a developing rural region.
The Effect of Facilities and Training on Employee Performance, with Organizational Commitment as an Intervening Variable Eka Puspita Sari; Mahmud Mahmud; Fahrul Mauzu
Advances in Management & Financial Reporting Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i3.964

Abstract

Purpose: This study aims to analyze the direct and indirect effects of workplace facilities and training on employee performance, with organizational commitment as an intervening variable. Research Method: Using an explanatory quantitative approach, this study employed a population of 120 active employees at the Dompu Regency Education, Youth, and Sports Office, with saturation sampling (census). Primary data were collected via a Likert-scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results and Discussion: Workplace amenities and training have been shown to have a positive and significant impact on employee performance. Training also significantly increases organizational commitment, which, in turn, positively impacts performance; thus, commitment partially mediates the training-performance relationship. However, workplace amenities do not significantly affect organizational commitment, so their mediating effect on this relationship is rejected. Implications: Local government administrators with limited regional budgets are advised to prioritize investment in human capital (training) to boost the skills and long-term commitment of civil servants. Future studies are recommended to explore the moderating effects of leadership styles. Originality: This study offers a novel perspective by examining the limitations of the Resource-Based View in the post-autonomy local public sector, empirically demonstrating that tangible assets (infrastructure) do not automatically translate into intangible assets (affective commitment) without a personal approach.
Perceived Government Support on MSME Business Performance: The Mediating Role of Digital Capability Aryani Aryani; Muh. Syahru Ramadhan; Fahrul Mauzu
Advances in Management & Financial Reporting Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i3.1017

Abstract

Purpose: This study aims to examine how perceived government support affects MSME performance, mediated by digital capability in Dompu Regency. Research Method: A quantitative approach was used, involving a survey of 100 MSME actors selected through purposive sampling. Primary data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. Results and Discussion: The PLS-SEM analysis indicates that perceived government support significantly enhances both MSME performance and digital capability. Furthermore, digital capability positively affects performance and significantly mediates the relationship between government support and MSME performance. This demonstrates that external government support requires internal digital internalization to optimize business results. Implications: Theoretically, it extends the Resource-Based View by positioning digital capability as a strategic mechanism. Practically, it urges local policymakers to integrate digital competency training into MSME empowerment programs. Future studies should expand geographically and explore other moderating factors. Originality: This research uniquely positions digital capability as a mediator rather than an independent variable in a non-metropolitan context characterized by distinct gaps in digital infrastructure.
Analisis Pengaruh Tingkat Inflasi, Pendapatan Gadai dan Harga Emas terhadap Penyaluran Kredit Uswatun Hasana; Ega Saiful Subhan; Fahrul Mauzu
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.528

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh tingkat inflasi, pendapatan gadai, dan harga emas terhadap penyaluran kredit pada PT Pegadaian Cabang Dompu. Fokus utama penelitian adalah untuk mengetahui bagaimana variabel-variabel makroekonomi dan pendapatan institusi memengaruhi kinerja penyaluran kredit mikro yang berbasis agunan. Metode Penelitian: Pendekatan penelitian ini bersifat kuantitatif dengan menggunakan metode analisis regresi linier berganda. Data yang digunakan terdiri dari 95 observasi nasabah kredit mikro pada PT Pegadaian Cabang Dompu. Pengolahan data dilakukan dengan bantuan perangkat lunak IBM SPSS Statistics. Uji asumsi klasik meliputi normalitas, multikolinearitas, heteroskedastisitas, dan linearitas, semuanya terpenuhi. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa secara parsial maupun simultan, variabel tingkat inflasi, pendapatan gadai, dan harga emas berpengaruh positif dan signifikan terhadap penyaluran kredit. Koefisien determinasi menunjukkan bahwa 45,9% variasi penyaluran kredit dapat dijelaskan oleh ketiga variabel tersebut. Implikasi: Penelitian ini memberikan rekomendasi bagi manajemen Pegadaian untuk lebih responsif terhadap dinamika inflasi dan fluktuasi harga emas dalam menyusun kebijakan penyaluran kredit serta mengelola risiko operasional dan pemasaran kredit mikro berbasis agunan.
Akuntabilitas Pengelolaan Dana Desa: Analisis Pengaruh Kompetensi Aparatur, Partisipasi Masyarakat dan Teknologi Informasi Aulia Ishardiyanti; Mahmud Mahmud; Fahrul Mauzu
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.612

Abstract

Tujuan: Penelitian ini bertujuan menganalisis pengaruh kompetensi aparatur desa, partisipasi masyarakat, dan pemanfaatan teknologi informasi terhadap akuntabilitas pengelolaan Dana Desa di Kecamatan Hu’u, Kabupaten Dompu. Metode Penelitian: Dengan pendekatan kuantitatif melalui survei dan kuesioner terhadap aparatur desa, Badan Permusyawaratan Desa (BPD). Populasi penelitian ini adalah gabungan dari seluruh elemen aparatur desa dan masyarakat. Penentuan sampel dilakukan menggunakan teknik purposive sampling, yaitu pemilihan responden secara sengaja berdasarkan kriteria tertentu, yaitu sebanyak 100 responden. Hasil dan Pembahasan: Hasil penelitian menunjukan bahwa uji t (uji parsial) variabel kompetensi aparatur berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa di Hu'u, dengan nilai Sig. sebesar 0,000 ≤ 0,05. Partisipasi masyarakat berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa di Hu'u, dengan nilai dengan Sig. sebesar 0,010 ≤ 0,05. Dan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap akuntabilitas pengalolaan dana desa di Hu'u, dengan nilai Sig. sebesar 0,034 ≤ 0,05. Sedangkan uji f (uji simultan) menunjukan bahwa variabel kompetensi aparatur, partisipasi masyarakat, dan pemanfaatan teknologi informasi secara bersama-sama berpengaruh positif dan signifikan terhadap akuntabilitas pengeloaan dana desa. Implikasi: Kebijakan terpadu yang secara simultan dapat meningkatkan kompetensi aparatur, partisipasi warga, dan pemanfaatan teknologi.
Pengaruh Keterlibatan Kerja, Kesesuaian Kerja dan Kepuasan Kerja terhadap Kinerja Karyawan Ade Galu; Mahmud Mahmud; Fahrul Mauzu
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.620

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh keterlibatan kerja, kesesuaian kerja, dan kepuasan kerja terhadap kinerja karyawan pada PT Satria Mitra Sejati. Fokus utama penelitian adalah menguji sejauh mana faktor psikologis dan keselarasan individu dengan pekerjaan mampu menjelaskan variasi kinerja karyawan, baik secara parsial maupun simultan. Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan jumlah sampel sebanyak 46 karyawan. Teknik pengumpulan data dilakukan melalui kuesioner yang sebelumnya telah diuji validitas dan reliabilitas. Analisis data dilakukan dengan menggunakan regresi linear berganda untuk menguji pengaruh masing-masing variabel independen, baik secara terpisah maupun secara bersama-sama, terhadap kinerja karyawan. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa keterlibatan kerja, kesesuaian kerja, dan kepuasan kerja secara parsial berpengaruh positif dan signifikan terhadap kinerja karyawan. Secara simultan, ketiga variabel tersebut juga terbukti memiliki pengaruh yang signifikan terhadap kinerja. Temuan ini menegaskan bahwa kombinasi antara keterlibatan, kesesuaian, dan kepuasan kerja membentuk model yang kuat dalam memprediksi kinerja karyawan, sekaligus memperkuat hipotesis bahwa faktor psikologis dan keselarasan kerja berperan penting dalam pencapaian performa. Implikasi: Implikasi dari penelitian ini adalah bahwa manajemen PT Satria Mitra Sejati perlu mengembangkan strategi sumber daya manusia yang terintegrasi. Pendekatan tersebut harus tidak hanya meningkatkan keterlibatan kerja, tetapi juga memastikan kesesuaian antara individu dan pekerjaannya serta menjaga tingkat kepuasan kerja. Dengan demikian, perusahaan dapat menciptakan kondisi kerja yang lebih produktif, harmonis, dan berkelanjutan.