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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Fokus Ekonomi JASS (Journal of Accounting for Sustainable Society) eMBeJi : Manajemen dan Bisnis Jurnal Jurnal Akuntansi dan Keuangan Jurnal Pemberdayaan Umat Jurnal Pemberdayaan Ekonomi Jurnal Studi Pemerintahan dan Akuntabilitas Jurnal Manajemen Informatika dan Bisnis Digital GIAT: Jurnal Teknologi untuk Masyarakat Eastasouth Journal of Effective Community Services The Es Economics and Entrepreneurship The Es Accounting and Finance Eastasouth Journal of Impactive Community Services CARE: Jurnal Pengabdian Multi Disiplin Ekalaya : Jurnal Ekonomi Akuntansi JAT (Journal of Accounting and Tax) GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of International Multidisciplinary Research CARONG: Jurnal Pendidikan, Sosial dan Humaniora Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin INJECT Interdisciplinary Journal of Communication Abdi Ilmiah Untuk Masyarakat Jurnal Bersama Pengabdian Kepada Masyarakat Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Inovbiz : Jurnal Inovasi Bisnis
Melda Aulia Ramadhani
Universitas Mulawarman
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Compassionate Leadership dan Employee Voice Behaviour: Mediasi Self-Efficacy pada Tenaga Kesehatan Ramadhani, Melda Aulia; Robiansyah, Robiansyah; Zainurossalamia ZA, Saida; Martiyanti, Dwi; Rinaldi, Muhammad
Manajemen & Bisnis Jurnal Vol 12 No 2 (2026)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/embeji.v12i2.342

Abstract

Penelitian ini bertujuan menganalisis hubungan antara compassionate leadership dan employee voice behaviour serta menguji peran mediasi self-efficacy pada tenaga kesehatan perempuan. Penelitian menggunakan pendekatan kuantitatif dengan desain survei cross-sectional terhadap 240 perawat dan bidan di Kalimantan Timur, Indonesia, yang dipilih melalui purposive sampling. Data dikumpulkan menggunakan kuesioner daring dan luring serta dianalisis menggunakan partial least squares structural equation modelling (PLS-SEM) dengan SmartPLS. Hasil penelitian menunjukkan bahwa compassionate leadership berhubungan positif dan signifikan dengan self-efficacy, sedangkan self-efficacy berhubungan positif dan signifikan dengan employee voice behaviour. Pengaruh tidak langsung compassionate leadership terhadap employee voice behaviour melalui self-efficacy juga positif dan signifikan. Namun, hubungan langsung antara compassionate leadership dan employee voice behaviour tetap signifikan, sehingga menunjukkan pola complementary partial mediation. Temuan ini menunjukkan bahwa self-efficacy merupakan salah satu mekanisme psikologis yang menjelaskan bagaimana compassionate leadership berkaitan dengan employee voice behaviour. Penelitian ini memperluas penerapan Social Cognitive Theory dengan menghubungkan sumber daya relasional dari leadership dengan keyakinan individu terhadap kemampuannya dalam menyampaikan gagasan dan kekhawatiran secara konstruktif di lingkungan pelayanan kesehatan.
Timeliness of Financial Reporting: The Interplay Between Tax Avoidance and Public Accounting Firm Reputation Muhammad Rinaldi; Irwansyah; Melda Aulia Ramadhani
Inovbiz: Jurnal Inovasi Bisnis Vol 13 No 2 (2025)
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v13.i2.1280

Abstract

This study aims to analyze the effect of tax avoidance and the reputation of public accounting firms (PAFs) on the timeliness of financial reporting, as well as to examine the moderating role of PAF reputation in the relationship between tax avoidance and reporting timeliness. Timely financial reporting is a critical indicator of transparency and corporate governance, particularly for publicly listed companies that are subject to annual financial reporting regulations. This research employs a quantitative associative approach using secondary data from companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The sample was selected using a purposive sampling method, resulting in 108 firms that met the research criteria. The findings reveal that tax avoidance has a significant negative effect on financial reporting timeliness. Although the direct influence of PAF reputation on timeliness is not statistically significant, PAF reputation is found to significantly moderate the relationship between tax avoidance and timely reporting.
Cognitive Ability and Employee Performance: The Strategic Importance of Organizational Commitment as a Mediator Melda Aulia Ramadhani; Muhammad Rinaldi; Sugeng Raharjo; Muhamad Amir Ariandi
Inovbiz: Jurnal Inovasi Bisnis Vol 13 No 2 (2025)
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v13.i2.1301

Abstract

This study investigates the relationship between cognitive ability, organizational commitment, and employee performance in the context of Indonesia’s private-sector companies. Using a quantitative explanatory approach and SEM-PLS analysis, data were collected from 100 permanent employees to examine both direct and mediating effects. The results indicate that cognitive ability does not significantly influence employee performance directly. However, it has a significant positive effect on organizational commitment, which in turn strongly predicts employee performance. Furthermore, organizational commitment is found to mediate the relationship between cognitive ability and performance, highlighting its role as a psychological mechanism that converts cognitive potential into tangible outcomes. These findings suggest that cognitive ability alone is insufficient to enhance performance without emotional engagement and commitment. The study contributes to organizational behavior theory by affirming the importance of integrating cognitive and affective dimensions in human resource practices. Practically, organizations are encouraged to design interventions that not only develop intellectual capacity but also foster organizational commitment through leadership support, recognition, and alignment of values. This integrated approach is essential to maximizing employee potential and sustaining high performance in dynamic work environments.
Co-Authors Abdullah, Mohd Zulkifli Abdurrahman Maulana Yusuf Ariandi, Muhamad Amir Dwi Martiyanti Fitria, Yunita Irwansyah Irwansyah Irwansyah Iskandar Khatib Ramadhani , Muhammad Harits Zidni Ledy Setiawati Martiyanti, Dwi Muhamad Amir Ariandi Muhamad Amir Ariandi Muhammad Haikal Qardhawi Muhammad Harits Zidni Khatib Ramadhani Muhammad Harits Zidni Khatib Ramadhani Muhammad Rinaldi Ramadhani, Muhammad Harits Zidni Khatib Regita Adelia Riswahyu Nugrah Robiansyah, Robiansyah Sitti Rahma Sudirman Sitti Rahma Sudirman Sudirman , Sitti Rahma Sudirman, Sitti Rahma Sugeng Raharjo Theodore Farrel Ouby Saleh Putra Yana Ulfah ZA, Saida Zainurossalamia Zainal Abidin