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Thamrin Abduh
Fakultas Ekonomi Dan Bisnis, Universitas Bosowa, Makassar
Arts Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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ANALISIS PROFESIONALISME DAN INDEPENDENSI TERHADAP KINERJA AUDITOR MELALUI BUDAYA ORGANISASI PADA KANTOR INSPEKTORAT DI KABUPATEN MAJENE PROVINSI SULAWESI BARAT Muhammad Asraruddin Mas'ud; Hasanuddin Remmang; Thamrin Abduh
Indonesian Journal of Business and Management Vol. 8 No. 1 (2025): Indonesian Journal of Business and Management, Desember 2025
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i1.4593

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh profesionalisme dan independensi terhadap kinerja auditor melalui Budaya Organisasi pada Kantor Inspektorat Kabupaten Majene Provinsi Sulawesi Barat. Penelitian ini merupakan penelitian kuantitatif, yang dilaksanakan di Kantor Inspektorat Kabupaten Majene Provinsi Sulawesi Barat. Populasi penelitian ini adalah pegawai yang bekerja pada Kantor Inspektorat Kabupaten Majene dan Kantor Inspektorat Kabupaten Polman yang berjumlah 21 orang dengan jumlah auditor 29 orang. Untuk menentukan besar sampel ditentukan sebanyak 50 responden. Teknik pengumpulan data melalui observasi, dokumentasi dan kuesioner, sedangkan analisis data adalah analisis jalur dengan menggunakan alat analisis SPSS. Hasil penelitian menunjukkan bahwa profesionalisme dan independensi berpengaruh positif dan signifikan terhadap budaya organisasi, profesionalisme, independensi dan budaya organisasi berpengaruh positif dan signifikan terhadap kinerja auditor. Hasil uji sobel menunjukkan bahwa budaya organisasi dapat memperkuat pengaruh profesionalisme dan independensi terhadap kinerja auditor pada kantor Inspektorat Kabupaten Majene Provinsi Sulawesi Barat. The aim of this research is to determine and analyze the influence of professionalism and independence on auditor performance through Organizational Culture at the Inspectorate Office in Majene Regency, West Sulawesi Province. This research is quantitative research, carried out at the Inspectorate Office in Majene Regency, West Sulawesi Province. The population of this study were 21 employees working at the Inspectorate Office in Majene Regency and the Inspectorate Office in Polman Regency with 29 auditors. To determine the sample size, 50 respondents were determined. Data collection techniques are through observation, documentation and question-naires, while data analysis is path analysis using the SPSS analysis tool. The research results show that professi-onalism and independence have a positive and significant effect on organizational culture, professionalism, inde-pendence and organizational culture have a positive and significant effect on auditor performance. The results of the Sobel test show that organizational culture can strengthen the influence of professionalism and indepen-dence on the performance of auditors at the Majene Regency Inspectorate office, West Sulawesi Province.
ANALISIS PELATIHAN DAN PROFESIONALISME TERHADAP KINERJA KARYAWAN MELALUI MOTIVASI KERJA PADA KANTOR BPJS KETENAGAKERJAAN CABANG BONE Januarius Hizkia Perdana; Thamrin Abduh; Sukmawati Mardjuni
Indonesian Journal of Business and Management Vol. 8 No. 1 (2025): Indonesian Journal of Business and Management, Desember 2025
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i1.5184

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh pelatihan terhadap motivasi kerja, profesionalisme terhadap motivasi kerja, pelatihan terhadap kinerja karyawan, profesionalisme terhadap kinerja karyawan, motivasi terhadap kinerja karyawan, pelatihan terhadap kinerja karyawan melalui motivasi kerja, profesionalisme terhadap kinerja karyawan melalui motivasi kerja pada Badan Penyelenggara Jaminan Sosial (BPJS) Ketenagakerjaan Cabang Bone. Jenis penelitian menggunakan pendekatan kuantitatif, dengan mengambil sampel yakni karyawan BPJS Ketenagakerjaan Cabang Bone sebanyak 67 orang karyawan. Teknik pengumpulan data melalui: observasi, dokumentasi, dan kuesioner, serta teknik analisis data menggunakan analisis jalur. Hasil temuan bahwa pelatihan berpengaruh positif dan signifikan terhadap motivasi kerja, profesionalisme berpengaruh positif dan signifikan terhadap motivasi kerja, pelatihan berpengaruh positif dan signifikan terhadap kinerja karyawan, profesionalisme berpengaruh positif dan signifikan terhadap kinerja karyawan, motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Hasil uji sobel test bahwa pelatihan dan profesionalisme berpengaruh positif dan signifikan terhadap kinerja karyawan melalui motivasi kerja pada BPJS Ketenagakerjaan Cabang Bone. The purpose of this study was to analyze the effect of training on work motivation, professionalism on work motivation, training on employee performance, professionalism on employee performance, motivation on employee performance, training on employee performance through work motivation, professionalism on employee performance through work motivation at Social Security Adminstrative for Employment (BPJS Ketenagakerjaan) Branch of Bone. The type of research uses a quantitative approach, by taking a sample of 67 employees of BPJS Ketenagakerjaan Branch of Bone. Data collection techniques through: observation, documentation, and questionnaires, and data analysis techniques using path analysis. The results of the study found that training had a positive and significant effect on work motivation, professionalism had a positive and significant effect on work motivation, training had a positive and significant effect on employee performance, professionalism had a positive and significant effect on employee performance, work motivation had a positive and significant effect on employee performance. The results of the Sobel test show that training and professionalism has a positive and significant effect on employee performance through work motivation at BPJS Ketenagakerjaan Branch of Bone.
PENGARUH KOMPETENSI SDM TERHADAP KINERJA ANGGOTA MELALUI MOTIVASI KERJA PADA KANTOR MAKOSAT BRIMOB POLDA SULSEL Mihajuddin Mihajuddin; Thamrin Abduh; Lukman Setiawan
Indonesian Journal of Business and Management Vol. 8 No. 1 (2025): Indonesian Journal of Business and Management, Desember 2025
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i1.5195

Abstract

Penelitian ini dilakukan bertujuan untuk menganaliisis pengaruh langsung kompetensi terhadap kinerja, menganaliisis pengaruh langsung motivasi kerja terhadap kinerja, dan menganaliisis pengaruh tidak langsung komptensi terhadap kinerja melalui motivasi kerja.  Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi SDM terhadap kinerja anggota, baik secara langsung maupun melalui mediasi motivasi kerja, pada Kantor Makosat Brimob Polda Sulsel. Penelitian ini menggunakan data primer melalui survei sebanyak 32 karyawan sebagai sampel dari seluruh jumlah karyawan sebanyak 32 orang, survei dilakukan selama 2 (dua) bulan yaitu Juni s.d Juli 2024. Data dianalisis dengan menggunakan program SmartPLS.  Hasil penelitian menunjukkan bahwa budaya kerja berpengaruh terhadap loyalitas kerja, budaya kerja berpengaruh terhadap kepausan kerja dan buday kerja berpengaruh tidak langsung terhadap loyalitas kerja melalui kepuasan kerja. This research was conducted with the aim of: (1) analyzing the direct influence of competence on performance, (2) analyzing the direct influence of work motivation on performance, (3) analyzing the indirect influence of competence on performance through work motivation. This research aims to analyze the influence of HR competency on member performance, both directly and through the mediation of work motivation, at the office of Unit Command Headquarters Regional Police Mobile Brigade of South Sulawesi (Makosat Brimob Polda Sulsel). This research uses primary data through a survey of 32 employees as a sample from the total number of 32 employees. The survey was conducted for 2 (two) months, namely June to July 2024. The data was analyzed using the SmartPLS program. The research results show that work culture has an effect on work loyalty, work culture has an effect on work satisfaction and work culture has an indirect effect on work loyalty through job satisfaction.
PENGARUH GAYA KEPEMIMPINAN DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN MELALUI MOTIVASI KERJA PADA PT. SEMEN BOSOWA MAROS Muhammad Ilyas; Miah Said; Thamrin Abduh
Indonesian Journal of Business and Management Vol. 8 No. 1 (2025): Indonesian Journal of Business and Management, Desember 2025
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i1.5198

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan dan lingkungan kerja terhadap motivasi kerja dan kinerja karyawan, serta menganalisis pengaruh gaya kepemimpinan dan lingkungan kerja terhadap kinerja karyawan melalui motivasi kerja pada pada PT. Semen Bosowa Maros. Penelitian ini menggunakan pendekatan kuantitatif, pengumpulan data melalui observasi dan kuesioner, dengan teknik analisis data menggunakan metode Partial Least Square (PLS) versi 4.1. Hasil penelitian diperoleh temuan bahwa gaya kepemimpinan berpengaruh langsung terhadap kinerja karyawan, lingkungan kerja berpengaruh langsung terhadap kinerja karyawan, gaya kepemimpinan berpengaruh langsung terhadap motivasi kerja, Lingkungan kerja berpengaruh langsung terhadap motivasi kerja, motivasi kerja berpengaruh langsung terhadap kinerja karyawan. Hasil uji mediasi diperoleh temuan bahwa motivasi kerja dapat memediasi pengaruh gaya kepemimpinan dan lingkungan kerja terhadap kinerja karyawan pada PT. Semen Bosowa Maros. The aim of this research is to analyze the influence of leadership style and work environment on work motivation and employee performance, as well as analyze the influence of leadership style and work environment on employee performance through work motivation at PT. Semen Bosowa Maros. This research uses a quantitative approach, collecting data through observation and questionnaires, with data analysis techniques using the Partial Least Square (PLS) method version 4.1. The results of the research found that leadership style has a direct effect on employee performance, the work environment has a direct effect on employee performance, leadership style has a direct effect on work motivation, the work environment has a direct effect on work motivation, work motivation has a direct effect on employee performance. The results of the mediation test found that work motivation can mediate the influence of leadership style and work environment on employee performance at PT. Semen Bosowa Maros.
PENGARUH LINGKUNGAN KERJA KOMPETENSI DAN MOTIVASI KERJA TERHADAP KINERJA ANGGOTA POLRI MELALUI ELEKTRONIK MANAJEMEN PENYIDIK PADA KANTOR POLRES MAJENE A Irsyadi Palingrung; Thamrin Abduh; Lukman Setiawan
Indonesian Journal of Business and Management Vol. 8 No. 1 (2025): Indonesian Journal of Business and Management, Desember 2025
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i1.7721

Abstract

Penelitian ini dilakukan bertujuan untuk menganaliisis pengaruh Lingkungan Kerja, Kompetensi Kerja, dan Motivasi Kerja Terhadap Kinerja Anggota Polri. Penelitian ini menggunakan data primer melalui survei sebanyak 63 anggota sebagai sampel dari seluruh jumlah anggota sebanyak 75 orang, survei dilakukan selama 2 (dua) bulan yaitu Desember s.d Januari 2024. Metode pengumpulan data yang digunakan dalam penelitian ini adalah observasi, wawancara, dokumentasi dan kuisioner. Data dianalisis dengan menggunakan program SPSS 25.0. Hasil penelitian menunjukkan bahwa: Pengaruh Lingkungan Kerja, Kompetensi Kerja, dan Motivasi Kerja berpengaruh langsung terhadap Kinerja Anggota. This research aims to analyze the influence of the work environment, work competence, and work motivation on the performance of members of the Indonesian National Police (POLRI). This research used primary data through a survey of 63 members as a sample of the total number of members of 75 people. The survey was conducted over a period of two months, from December to January 2024. The data collection methods used in this study were observation, interviews, documentation, and questionnaires. The data were analyzed using the SPSS 25.0 program. The results of the research show that the work environment, work competence, and work motivation have a direct effect on the performance of members.  
PERAN KEMAMPUAN KERJA DALAM PENINGKATAN KINERJA ANGGOTA MELALUI IMPLEMENTASI TEKNOLOGI PADA KANTOR POLRES BANTAENG Amri Amri; Thamrin Abduh; Lukman Setiawan
Indonesian Journal of Business and Management Vol. 8 No. 1 (2025): Indonesian Journal of Business and Management, Desember 2025
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i1.7723

Abstract

Penelitian ini dilakukan bertujuan untuk: (1) menganaliisis pengaruh langsung kemampuan kerja, dan implementasi teknologi terhadap kinerja, (2) menganaliisis pengaruh langsung implementasi teknologi terhadap kinerja, (3) menganaliisis pengaruh langsung kemampuan kerja terhadap kinerja, (4) menganaliisis pengaruh tidak langsung kemampuan kerja terhadap kinerja melalui implementasi teknologi. Penelitian ini menggunakan data primer melalui survei sebanyak 52 anggota sebagai populasi. Adapun sampel dalam penelitian adalah sebanyak 50 orang dengan meteode penentuan sampel menggunakan rumus Slovin, penelitian dilakukan selama 2 (dua) bulan yaitu Februari s.d April 2025. Data dianalisis dengan menggunakan program SmartPLS. Hasil penelitian menunjukkan bahwa: (1) Pengaruh kemampuan kerja berpengaruh langsung terhadap Kinerja Anggota, (2) kemampuan kerja berpengaruh terhadap implemenatsi teknologi, (3) implementasi teknologi berpengaruh terhjadap kinerja, (4) dan kemampuan kerja berpengaruh tidak langsung terhadap kinerja anggota melalui implementasi teknologi.  This research was conducted with the following objectives: (1) to analyze the direct effect of work ability and technology implementation on performance, (2) to analyze the direct effect of technology implementation on performance, (3) to analyze the direct effect of work ability on performance, and (4) to analyze the indirect effect of work ability on performance through technology implementation. This research used primary data obtained through a survey of 52 members as the population. The sample in this study consisted of 50 people, with the sample determination method using the Slovin formula. The research was conducted over a period of two months, from February to April 2025. The data were analyzed using the SmartPLS program. The results of the research show that (1) work ability has a direct effect on member performance, (2) work ability affects technology implementation, (3) technology implementation affects performance, and (4) work ability has an indirect effect on member performance through technology implementation. 
PERAN DISIPLIN KERJA DAN KEMAMPUAN DALAM PENINGKATAN KINERJA MELALUI MOTIVASI PADA KANTOR MARKAS KOMANDO BRIMOB POLDA SULSEL Andi Riwan Lewa; Thamrin Abduh; Lukman Setiawan
Indonesian Journal of Business and Management Vol. 8 No. 1 (2025): Indonesian Journal of Business and Management, Desember 2025
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i1.7748

Abstract

Penelitian ini dilakukan bertujuan untuk: (1) menganaliisis pengaruh langsung disiplin kerja dan kemampuan kerja terhadap kemampuan kerja, (2) menganalisis pengaruh langsung penguasaan teknologi terhadap kinerja, (3) menganaliisis pengaruh langsung disiplin kerja dan dkemampuan kerja terhadap kinerja, (4) menganaliisis pengaruh tidak langsung disiplin kerja dan kemampuan kerja terhadap kinerja melalui penguasaan teknologi. Penelitian ini menggunakan data primer melalui survei sebanyak 52 anggota sebagai populasi. Adapun sampel dalam penelitian adalah sebanyak 50 orang dengan meteode penentuan sampel menggunakan rumus Slovin, penelitian dilakukan selama 2 (dua) bulan yaitu Februari s.d April 2025. Data dianalisis dengan menggunakan program SmartPLS. Hasil penelitian menunjukkan bahwa: (1) Pengaruh disiplin dan kemampuan kerja berpengaruh langsung terhadap kemampuan kerja, (2) penguasaan teknologi berpengaruh terhadap kinerja (3) disiplin dan kemampuan kerja berpengaruh terhjadap kinerja, (4) dan displin kerja dan kemampuan kerja berpengaruh tidak langsung terhadap kinerja anggota melalui penguasaan teknologi.  This research was conducted with the following objectives: (1) to analyze the direct effect of work discipline and work ability on performance, (2) to analyze the direct effect of technology mastery on performance, (3) to analyze the direct effect of work discipline and work ability on performance, and (4) to analyze the indirect effect of work discipline and work ability on performance through technology mastery. This study used primary data obtained through a survey of 52 members of the population. The sample in this study consisted of 50 people, with the sample determination method using the Slovin formula. This research was conducted over a period of two months, from February to April 2025. The data were analyzed using the SmartPLS program. The results of the study show that (1) discipline and work ability have a direct influence on performance, (2) technological mastery influences performance, (3) discipline and work ability influence performance, and (4) work discipline and work ability have an indirect influence on member performance through technological mastery. 
IMPLEMEMNTASI DISIPLIN KERJA DALAM PENINGKATAN KINERJA MELALUI MOTIVASI KERJA PADA KANTOR MAKO BRIMOB POLDA SULSEL Zulkarnaim Zulkarnaim; Thamrin Abduh; Lukman Setiawan
Indonesian Journal of Business and Management Vol. 8 No. 1 (2025): Indonesian Journal of Business and Management, Desember 2025
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i1.7823

Abstract

Penelitian ini bertujuan untuk menganalisis secara komprehensif hubungan kausal antara Disiplin Kerja, Motivasi Kerja, dan Kinerja Anggota dalam konteks organisasi kepolisian. Fokus utama penelitian mencakup empat tujuan, yaitu: (1) menganalisis pengaruh langsung Disiplin Kerja terhadap Kinerja Anggota, (2) menganalisis pengaruh langsung Motivasi Kerja terhadap Kinerja Anggota, (3) menganalisis pengaruh langsung Disiplin Kerja terhadap Motivasi Kerja, serta (4) menganalisis pengaruh tidak langsung Disiplin Kerja terhadap Kinerja Anggota melalui peran mediasi Motivasi Kerja. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data primer yang diperoleh melalui survei terhadap 52 anggota kepolisian yang menjadi populasi penelitian. Sampel penelitian ditentukan berjumlah 50 responden menggunakan rumus Slovin, dan pengumpulan data dilaksanakan selama dua bulan, yaitu Februari hingga April 2025. Teknik analisis data menggunakan metode Structural Equation Modeling berbasis Partial Least Squares (SmartPLS). Hasil penelitian menunjukkan bahwa Disiplin Kerja memiliki pengaruh langsung yang signifikan terhadap Kinerja Anggota, yang mengindikasikan bahwa peningkatan kedisiplinan berkontribusi pada peningkatan efektivitas pelaksanaan tugas. Selanjutnya, Disiplin Kerja terbukti berpengaruh terhadap peningkatan Motivasi Kerja, khususnya melalui mekanisme kepatuhan, kejelasan prosedur, dan konsistensi perilaku kerja. Motivasi Kerja juga ditemukan berpengaruh signifikan terhadap Kinerja Anggota, sehingga faktor psikologis internal menjadi determinan penting dalam pencapaian kinerja optimal. Selain itu, analisis mediasi menunjukkan bahwa Disiplin Kerja berpengaruh tidak langsung terhadap Kinerja Anggota melalui Motivasi Kerja, yang mengonfirmasi bahwa motivasi memainkan peran sebagai penghubung strategis antara kedisiplinan dan kinerja. This study aims to comprehensively analyze the causal relationships among Work Discipline, Work Motivation, and Member Performance within the organizational context of the police institution. The research focuses on four primary objectives: (1) analyzing the direct influence of Work Discipline on Member Performance, (2) analyzing the direct influence of Work Motivation on Member Performance, (3) analyzing the direct influence of Work Discipline on Work Motivation, and (4) examining the indirect influence of Work Discipline on Member Performance through the mediating role of Work Motivation. A quantitative approach was employed, using primary data collected through a survey of 52 personnel as the research population. The sample consisted of 50 respondents determined using the Slovin formula, while data collection was conducted over two months, from February to April 2025. Data were analyzed using the Partial Least Squares (PLS) method in SmartPLS. The results reveal that Work Discipline has a significant direct effect on Member Performance, indicating that higher levels of discipline are associated with improved task execution and organizational effectiveness. Work Discipline also significantly influences Work Motivation, particularly through mechanisms of adherence, procedural clarity, and behavioral consistency. Furthermore, Work Motivation has a significant effect on Member Performance, confirming its role as a key psychological determinant of optimal performance. The mediation analysis further indicates that Work Discipline indirectly affects Member Performance through Work Motivation, affirming that motivation functions as a strategic mediator linking discipline to performance enhancement within the institution.
Co-Authors A Irsyadi Palingrung A. Arifuddin Manne A. Diana Dimiyanti Abubakar Idhan Amri Amri Andi Riwan Lewa Arman Saputra Arman Setiawan Fansury, Andi Hamzah Haeruddin Hasanuddin Remmang, Hasanuddin Jamil Gunawi Januarius Hizkia Perdana Kafrawi Yunus Lukman Setiawan Miah Said Miah Said Mihajuddin Mihajuddin Muhammad Asraruddin Mas'ud Muhammad Ilyas Nurkaidah Nurmaeni Nurmaeni Patmawati Baso Rachmat Hidayat Ridwan Ruslan, Muhlis Setiawan, Lukman Sukmawati Mardjuni Suriani, Seri Zulkarnaim Zulkarnaim