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All Journal Journal of Economics, Business, & Accountancy Ventura SCHOOL EDUCATION JOURNAL PGSD FIP UNIMED EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Emerging Science Journal JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Gondang: Jurnal Seni dan Budaya Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Wahana Akuntansi Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial MALIA International Journal of Supply Chain Management JIA (Jurnal Ilmiah Akuntansi) Jurnal PAI Raden Fatah Jurnal Mantik ADIL : Jurnal Hukum Ilomata International Journal of Tax and Accounting Accounting Profession Journal (APAJI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Ekonomi Akuntansi (JENSI) Journal of Social Science Journal of Community Service and Empowerment Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) Jurnal Al-Hikmah Jurnal AgroSainTa: Widyaiswara Mandiri Membangun Bangsa Journal of Social Responsibility Projects by Higher Education Forum International Journal of Social Service and Research International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Info Sains : Informatika dan Sains International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Prosiding Konferensi Nasional PKM-CSR Gesture: Jurnal Seni Tari Locus Journal of Academic Literature Review Journal of Innovation Research and Knowledge International Journal Of Economics Social And Technology Journal of International Conference Proceedings Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri International Journal of Economics (IJEC) Golden Ratio of Data in Summary Best Journal of Administration and Management Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Journal of Social Science International Journal of Economic, Technology and Social Sciences (Injects) AKPEM : Jurnal Akuntansi Keuangan Dan Akuntansi Pemerintahan Ekalaya : Jurnal Ekonomi Akuntansi AT-TIJARAH: Journal Islamic Banking and Finance Research JITAA : Journal Of International Taxation, Accounting And Auditing JIAR : Journal Of International Accounting Research Jurnal Pengabdian Kesehatan Masyarakat Mulawarman Jurnal Inovasi Akuntansi JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Jurnal Penelitian Pendidikan Indonesia JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting Jurnal Sains Materi Indonesia Jurnal Standardisasi Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Mulawarman Nursing Indonesia Journal International Journal of Management, Economic and Accounting PESHUM Young Journal of Social Sciences and Humanities Indonesia Economic Journal Sinergi : Jurnal Ilmiah Multidisiplin Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Harmoni Economics: International Journal of Economics and Accounting Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Iskandar Muda
Fakultas Ekonomi Dan Bisnis Universitas Sumatera Utara, Indonesia
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The Mediation Role of Job Satisfaction in the Relationship Between Physical And Psychosocial Work Environment on Employee Retention Anto Tulim; Purnaya Sari Tarigan; Iskandar Muda
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1822

Abstract

Human resources are those who provide the strength, expertise, creativity, and enthusiasm to manage an organization's shared assets. This is certainly a significant asset and is crucial for company management. Employees are a vital element in a company because of their significant contribution to achieving targets and business development. To achieve optimal growth, companies need employees with high skills and strong commitment. Retaining quality employees is a crucial factor in achieving organizational goals, especially amidst increasing global competition. This study aims to analyze the influence of the physical and psychological work environment on employee retention, with job satisfaction as a mediating variable. The method used is a Structural Equation Modeling (SEM) approach based on Partial Least Squares (SmartPLS 4.0). The sample consisted of 120 permanent employees at a private university in Medan. Data were collected using a Likert-scale questionnaire. The results showed that the physical and psychological work environment significantly influenced job satisfaction, and job satisfaction mediated the relationship between the work environment and employee retention. Based on the SmartPLS results, it can be concluded that the research model has high validity and reliability, the relationship between variables is significant and strong, with an R² value indicating a feasible and stable model, and job satisfaction acts as a significant mediator, strengthening the influence of the work environment on employee retention. These results emphasize the importance of creating a physically comfortable and psychologically conducive work environment to increase employee loyalty.
Managerial Ownership's Impact on Tech Firms' Financial Distress Risk: Dampak Kepemilikan Manajerial terhadap Risiko Kesulitan Keuangan Perusahaan Teknologi Fachrul A Siregar; Meiko Andreas; Iskandar Muda; Noor Marini Haji Abdullah
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 11 No. 2 (2025): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v11i2.2173

Abstract

This study aims to examine how profitability and leverage influence the likelihood of financial distress among technology companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024, and whether managerial ownership moderates these relationships. Using a quantitative research design with 102 firm-year observations, panel data regression analysis was employed to test the hypotheses. The results show that higher profitability significantly reduces the risk of financial distress, while higher leverage increases it. Notably, managerial ownership strengthens both of these relationships—intensifying the protective effect of profitability and exacerbating the risk-enhancing effect of leverage. These findings suggest that while profitability supports financial stability, excessive debt remains a critical risk factor, and managerial ownership plays a dual role that can amplify both positive and negative outcomes. This highlights the importance of balanced financial policies and effective corporate governance in navigating the volatile, innovation-driven technology sector.
Study of the perception of external auditors on the disclosure of ISR (Islamic Social Responsibility) in Islamic banking in Indonesia Siti Kadariah; Agus Agus; Sugianto Sugianto; Iskandar Muda; Eka Purnama Sari
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 1 (2022): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i1.7

Abstract

This study aims to determine how the perception of external auditors in disclosing ISR (Islamic Social Responsibility) in Islamic banking in Indonesia. Islamic Social Reporting (ISR) from 2013-2016 was 87.50% which revealed 42 of the 48 ISR index items by Bank Muamalat Indonesia in 2013, 2014 and 2016 and Bank Syariah Mandiri in 2013 and 2016. Meanwhile, the value of minimum ISR disclosure of 52.10% which revealed 25 of the 48 ISR index items by BCA Syariah in 2013 and 2014).
ANALYSIS OF OPTIMAL STOCK PORTFOLIO INVESTMENT IN LQ45 INDEX USES THE MARKOWITZ MODEL AND SINGLE INDEX MODEL Fadlan Alkindi; Isfenti Sadalia; Iskandar Muda
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.96

Abstract

Based on the results of the optimal portfolio analysis of the Markowitz model and Single Index Model, it can be concluded as follows: Based on the optimal portfolio formation of the Markowitz Model, 4 shares form a portfolio return expectation of 0.0074, while the portfolio risk is 0.0428 and the proportion of funds formed is BBCA 50.81%, EXCL 9.83%, ICBP 30.59%, and KLBF 8.77%. Based on the formation of a single index model portfolio, 2 optimal portfolio formations were obtained with a portfolio return of 0.1486 and a risk of 0.0873, while the proportion of funds formed by ANTM was 10.5%, and BBCA was 89.5%.. Based on research results, it proves that the single index model can produce a profit of 14.86% with a risk level of 8.73% compared to the Risk-Free Asset Return Rate of 5.17%. Meanwhile, the Markowitz model can produce a portfolio return of 0.74% with a portfolio risk of 4.28%, which does not provide optimal profits because the expected return from the Markowitz model portfolio is lower than the Risk-Free Asset Return Rate.Lack of significant planning in investing by a company. This because in planning an investment project of course requires substantial funds, so if not budgeted and calculated properly, it can result in investment failure projects that can cause a company to experience large losses. This study discusses capital budgeting of a project in CV. ABC will buy a new machine. In the This study discussed how to calculate the initial investment, estimate the income that the company will get during the project, how long is the capital issued by the company for investment projects will be returned, and at most what is important is whether it is feasible or not is the investment project planning. Method used in capital budgeting calculations is the payback period, discounted payback period, Net Present Value (NPV), and Internal rate of Return (IRR). In the The results showed that CV ABC accepted the plan to purchase a corn drying machine by calculating the payback period for 5 years, the NPV and IRR are considered feasible.
THE EFFECTS OF ETHICAL CULTURE AND LEADERSHIP STYLE ON FRAUD PREVENTION WITH ORGANIZATIONAL COMMITMENT AS A MEDIATION VARIABLE IN THE RECTOR'S BUREAU OF UNIVERSITAS SUMATERA UTARA Aninditya Amanda; Iskandar Muda; Keulana Erwin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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

Abstract

This study examines the influence of ethical culture and leadership style on fraud prevention, and investigates the mediating role of organizational commitment in those relationships at the Rector's Office of Universitas Sumatera Utara (USU). Employing a causal-associative quantitative design, data were collected from 106 employees through purposive sampling via structured questionnaires. Data analysis utilized covariance-based Structural Equation Modeling (SEM) using IBM AMOS software. Results indicate that ethical culture has a significant positive direct effect on fraud prevention (CR = 2.589; p = 0.010), while leadership style exerts no significant direct effect (CR = 1.901; p = 0.057). Both ethical culture (CR = 2.426; p = 0.015) and leadership style (CR = 2.743; p = 0.006) significantly and positively influence organizational commitment. Organizational commitment, in turn, significantly promotes fraud prevention (CR = 3.579; p < 0.001). Sobel test results confirm that organizational commitment significantly mediates the effect of ethical culture (t = 2.008; p = 0.045) and fully mediates the effect of leadership style (t = 2.177; p = 0.029) on fraud prevention. These findings underscore the critical importance of cultivating ethical climate and building employee commitment as complementary mechanisms in institutional fraud prevention strategies.
Co-Authors , Rahima Br Purba , Yunita Sari Rioni Abd Latip Abdillah Arif Nasution Abdillah Iskandar Abdiyanto Abdiyanto Abdul Aziz Ade Elsa Betavia Ade Khadijatul Z. Hrp Adelya Soffy Sembiring Adina S Sembiring Ady Putra Sinambela Afifah Adillah Agung Wahyudhi Atmanegara Agus Agus Agus Christian Hutagalung Ahmad Kodri Fauzi Hasibuan Ahmad Qorib Ahmad Sanusi Alexander L. Elyakov Alexander N. Semin Alexandro Munthe Alika Zahra Putri Chandra Alvira Rizky Azzakia Alvira Rizky Azzakia Alya Rizah Malihah Amlys Syahputra Silalahi Andre Pranata S. Depari Andri Soemitra Andri Soemitra Andri Soemitra Andri Zainal Andrini Akbar Andy Mulia Angelina O. Zekiy Anggi Pratama Aninditya Amanda Anita Tarihoran Annisa Rizki Pratiwi Anriza Witi Nasution Ari Irawan Arifin Wahyudi Hasibuan Arifuddin Maulana Arini Arini Arlyta Gracia Budiman Asia Dwi Putri Damanik Asmaul Husna Atika Amalia Sholikhah Aynil Ajijar Hamdani ayu kurnia sari Ayu Teresia Hutauruk Azhar Maksum Azizul Kholis Azizul Kholis Azwar Manaf Azzahra Lidya Almira azzahra, an suci Bahtiar Bahtiar Bajongga Juan Nadi Togatorop Barus, Okky Putra Bonifasius H. Tambunan, Bonifasius H. Budi Anshari Nasution Calista Chandra Cherin Mahulae Chilwin Chilwin Chilwin Christian Halomoan Hasibuan Christie Karla Cicilya Evangelista Yunani Purba daffa ulhaq Denny Irawan Deri Sembiring Dessy Lora Dearni Damanik Dhian Rosalina Diah Utami Kusuma Wardani Dilinar Adlin Dito Aditia Darma Nasution Dwi Faradiba Siregar Dwi Saraswati Ebigel Damesui Tampubolon Eka Purnama Sari Eliyah Acantha Manapa Sampetoding Endang Sulistya Rini Endi Zunaedy Enrich Van Bosar Sitorus Ericson Chandra Erlina ERLINA Erlina Erlina Erlina Erlina Erlina Erlina Erna Fitriyawati Esa Setiana Evgeniy V. Kostyrin Fachrul A Siregar Fadlan Alkindi Fadlan Alkindi Fahmi Natigor Nasution Faisal Fanny Metungku Fathiyah Salsabila Azzahrah Fenny Julistine Tarigan Fiona Ika Dewanty Firman Syarif Firman Syarif Firman Syarif Firman Syarif Firman Syarif Firmansyah Gabriela CM Sormin Gamal Ali Akbar Hasibuan Geby Citra Ananda Gilberta Naibaho Gilberta Naibaho Grace Fiftyrina Sibarani Habib Rizieq Hade Chandra Batubara Haervi Yunira Halomoan Sihombing Hardea Putriani Fadhila Haryono Umar Hastati, Sri Hazri Wahyuni Ht. Suhut Hendra Saputra Hendry Glenn Yose Sinambela Henny Purnama Dewi Heri Enjang Syahputra Ibnu Affan Ignacia Cecilia Rumapea Indah Rodhiyah Inggrid Lidya Panjaitan Irananda Sihombing Irawan Irawan Irwan Santosa Irwansyah Irwansyah Isfenti Sadalia Isfenti Sadalia Jailani Syahputra Siregar Januar Samuelson Gea Jhon Boris Clinton Saragih Joana Lindawati Saragih Joy Renta Oktavia Hutauruk Jumadil Saputra Junawan Junawan Kayyisa Fahani Keulana Erwin Keulana Erwin Khaira Amalia Fachrudin Khumaidi Klara Srikandi Laia Klara Srikandi Laia Ku Halim Bin Ku Ariffin Laura Wahdatul Lihar Marandra Lisbetria Simamora Lydia Yuntika Lydia Yuntika M. Elfi Azhar M. Irsan Nasution Mamfalutin Mamfalutin Mamonto, Iip Purwantini Jeane Maqdisa Putri Rafie Marina I. Ivleva Marina V. Vasiljeva Marnangkok Butarbutar Martatini Sumiati Lawolo Martozet Martozet Meiko Andreas Melly Sabila Meutia Dewi Miroharjo, Didik Muflihul Fadhil Muhammad Arfan Harahap Muhammad Haykal Muhammad Idam Alfaroji Muhammad Rifky Santoso Muhammad Salman Muhammad Salman Muhyarsyah, Muhyarsyah Munjayanah Dwi Harviah Nabilla Dwi Agintha Nadezhda N. Semenova Nadila Sawaliya Nadjib Nadjib Naibaho, Jahoras Victor Nanda Chairunnisa Naomi Tarigan Nara Pelita Sari Kaban Narumondang Bulan Siregar Natalia V. Ruban-Lazareva Natasya Octaverina Nelly Reinalda Sidabutar Nico Gilbert Nathaniel Siagian Nikolay V. Kuznetsov Noor Marini Haji Abdullah Noviani Nurhaflah Soraya Nurhayati Nurhayati Nurmala Nurwani - Oddy Sinaga Ovami, Debbi Chyntia Pangaribuan, Jefri Junifer Prasetya Putra Bangsa Pratiwi Sidauruk Purnaya Sari Tarigan Putra, Yunanda Eka Putri Tunggal Dewi Putri Tunggal Dewi Putri Utami Rahma Sari Harahap Rahmadansyah Saragih Rahmat Rahmat Azahar Siregar Rahmat Daim Harahap Raihan Syahaqi Panjaitan Raja Palti Tambunan Rajwa Khairi Randa Adha Permana Rani Febri Yani Raya Puspita Sari Hasibuan Reni Ria Armayani Renika Hasibuan Restauli Simarmata Richard Richard Ricky Ricky Ricky Rina Br. Bukit Rina Bukit Rina Bukit Rindi Andika Risanty Rissa Nadiah Afifah Sembiring Riva Ubar Harahap Rizma Nazriah Hasibuan Rizma Nazriah Hasibuan Rona Lamretta Sinurat Roy Satria O. Sunggu Rujiman Sabrina Jovanka Sabrina Jovanka Safira Putri Adity Saidan Sany Lubis Salma Nailatu Sifa Siregar Salman Farisi Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kusuma Sambas Ade Kusuma Sambas Ade Kesuma Santi Arafah Saparuddin Siregar Saragih, Fitriani Sari Mega Florensia Simanungkalit Sayidina Aditya Prayogi Septi Lumbantobing Septi Lumbantobing Shara Ketty Moretta Shendy Dennison Shendy Dennison Shira Almira Rahman Siddiqiyah, Arofatus Sirojuzilam Sirojuzilam Hasyim Siti Kadariah Situmeang, Chandra Soulthan Saladin Batubara Sovia Irawaty Sihombing Stephanie Olivia br. Sihaloho Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Susan Cornelya Hermina Syafrizal Helmi Syahrun, Syahrun Syakira Faira Hutasuhut Syifa Soleha Syuhada Fela Yudha Tasya Afriani Tedi Hermansyah Tengku Eka Susilawaty Tengku Ezy Andika Tesalonika Putri Bagus Novitaloka Thezar Fiqih Hidayat Hasibuan Timbul M. Panjaitan Tito Ali Hanif Tri Pamungkas, Ferdy Tulim, Anto Tuti Rahayu Umi Rahayu Uyuni Widiastuti Vadim V. Ponkratov Vanisa Meifari Wahyuni Maisarah Pane Wilda Anabia Prasasti Yesika Situmorang Yola Yolanda Yolanda Noviasari Maramis Yoserizal Yudhistira A. Pratama Yuli Anra Damanik Yuniati Yusrizal Yusrizal Yusrizal Zanetha Zuhandi Zul Azmi Zulia Hanum Zulkarnain Zulkarnain Zulkarnain