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The Influence of Management Accounting Information Systems on Financial Statements Performance in Retail Sector in Serang Regency Wildan Nuryanto, Uli; Sutisna, Nining Sulastri; Kusuma, Bayyu Indra; Sari, Gema Ika; Khaeruman; Komarudin, Mamay; Suadma, Udin
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1806

Abstract

This study aims to analyses the effect of management accounting information system (MAIS) on financial statements performance of retail sector in Serang Regency. A quantitative approach was used with the linear regression analysis method. The sampling method was carried out using purposive sampling of 60 respondents who were finance managers, accounting staff and operational managers who used MAIS. The results showed that MAIS had a significant effect on the performance of financial statements with a statistical t value of 15.388. And the magnitude of the regression constant is 11.802 and the path coefficient value is 0.444 which indicates that each one unit increase in MAIS implementation will increase the performance of financial statements by 0.444, the magnitude of the R2 value of 0.701 indicates that 70.1% of the financial statement performance variable can be explained by the MAIS variable while the rest is influenced by other variables. The results of this study reinforce previous findings that the implementation of an effective MAIS will make a major contribution in improving the effectiveness, efficiency, and accuracy and timeliness of financial reports. The implications of the results of this study encourage retail companies to continue to improve the management of their accounting information systems to support better and optimal managerial decision making.
COMMUNITY EMPOWERMENT THROUGH STUDENT WORK LECTURES (KKM) IN SUMURANJA VILLAGE, PULO AMPEL Fatari, Fatari; Sumarsih, Rani Sri; Hendrawati, Sulkiah; Sabrawijaya, Sabrawijaya; Suadma, Udin; Muliyani, Triya; Elvitra, Dhito D; Suanggi, Anggi
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 2 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i2.230

Abstract

Student Work Lecture (KKM) is a form of community service implemented by students as part of the Tri Dharma of Higher Education. The program focuses on empowering communities through the transfer of knowledge, skills, and direct mentoring based on local needs. This article aims to describe the role and contribution of KKM in enhancing community empowerment, particularly in the economic, educational, and social sectors. The research method employed is descriptive qualitative, utilizing documentation from KKM activities conducted in one of the assisted villages. Findings indicate that active participation of students in various programs such as training, workshops, and community mentoring has brought positive changes to community behavior and increased local capacity. KKM not only strengthens community skills but also fosters collaboration between higher education institutions and local stakeholders, creating sustainable benefits for community development.
The Effect Of Work Ability And Organizational Culture On The Performance Of Officers With Motivation As A Mediator In Employment And Development Human Resources (Bkpsdm) Of Cilegon City Ningtyas, Dian Novia; Mukhlis, Ahmad; Suadma, Udin
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1829

Abstract

Employee performance is one of the key factors determining organizational success. Improving performance is not only dependent on technical skills but is also influenced by internal factors such as organizational culture and work motivation. A strong organizational culture can shape employees’ behavior, attitudes, and work ethic, while work motivation serves as a driving force in achieving predetermined targets. In this context, work ability becomes an essential element that bridges the influence of organizational culture and work motivation on employee performance. This study aims to analyze the effect of organizational culture and work motivation on employee performance, both directly and through work ability as a mediating variable. Through this approach, the research seeks to provide a comprehensive understanding of the role of work ability in enhancing employee performance within government institutions. The study employed a quantitative approach with data collected through questionnaires distributed to employees in the relevant institution. The sample size was determined using a purposive sampling method. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) to examine the relationships between variables and identify the mediating role of work ability. The results indicate that organizational culture has a positive and significant effect on both work ability and employee performance. Work motivation also has a positive and significant effect on work ability and employee performance. Furthermore, work ability was found to mediate the effect of organizational culture and work motivation on employee performance. These findings reinforce the view that an optimal organizational culture and high work motivation can enhance work ability, ultimately leading to improved performance. The implications of this study highlight the need to strengthen organizational culture through clear work values, a fair reward system, and a conducive work environment. Additionally, management should enhance employee motivation by providing opportunities for self-development, continuous training, and recognition of work achievements. Future research is recommended to include moderating variables such as leadership style or work climate to provide broader insights into the determinants of employee performance.
The Role of Transformational Leadership and Work-Life Balance In Improving the Performance of ASN Employees Through Job Satisfaction Suherdi, Heri; Mukhlis, Ahmad; Suadma, Udin
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1893

Abstract

In the globalization era, civil servant (ASN) performance is a critical determinant of public sector success. This study investigates the impact of transformational leadership and work-life balance on employee performance, with job satisfaction serving as a mediating variable. Using a quantitative design, data were collected via a five-point Likert scale questionnaire from 73 civil servants at the Department of Public Works and Spatial Planning (PUPR) in Cilegon City. The analysis employed Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS software. Results indicate that both work-life balance and job satisfaction significantly enhance employee performance. Transformational leadership positively influences job satisfaction but shows no direct effect on performance. Moreover, job satisfaction mediates the relationship between work-life balance and performance, but not between transformational leadership and performance. These findings emphasize the importance of implementing effective work-life balance policies and fostering job satisfaction to improve performance outcomes. Public sector organizations should prioritize supportive leadership practices, balanced workloads, and employee well-being initiatives to sustain high performance levels