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All Journal Jurnal ASET (Akuntansi Riset) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pendidikan Akuntansi dan Keuangan The International Journal of Business Review (The Jobs Review) Kumawula: Jurnal Pengabdian Kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Abdimas Sang Buana ADPEBI International Journal of Business and Social Science Asean International Journal of Business Multifinance Business, Management & Accounting Journal
Setiawan, Audita
Universitas Sangga Buana
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Multifinance

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THE ROLE OF WORKPLACE SPIRITUALITY ON EMPLOYEE PERFORMANCE THROUGH ORGANIZATIONAL COMMITMENT Setiawan, Audita; Limakrisna, Nandan; Warsindah, Lucy
Multifinance Vol. 2 No. 3 (2025): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v2i3.347

Abstract

This study aims to explore the influence of workplace spirituality on employee performance, considering the mediating role of organizational commitment. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze data collected from questionnaires distributed to auditors in public accounting firms in the West Java region. The findings indicate that workplace spirituality has a significant positive impact on employee performance, with organizational commitment serving as an effective mediator. The high t-statistic value suggests that employee who experience meaning and connection in their work demonstrate higher levels of commitment, ultimately leading to improved performance. These findings align with previous literature stating that workplace spirituality can enhance commitment and performance through increased intrinsic motivation. The practical implications of this study highlight the importance of organizations fostering a work environment that supports employees’ spiritual values to enhance commitment and performance.
THE EFFECT OF THE USE OF QRIS DIGITAL PAYMENTS ON THE PURCHASE DECISION OF BUSINESS ADMINISTRATION STUDENTS OF SANGGA BUANA UNIVERSITY YPKP BANDUNG Setiawan, Barick Ahmad; Yunengsih, Yuyu; Karmilah, Karmilah; Setiawan, Audita; Hersusetiyati, Hersusetiyati
Multifinance Vol. 3 No. 2 (2025): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v3i2.448

Abstract

This study was conducted to determine the effect of the use of QRIS digital payments on purchasing decisions at Business Administration Students of Sangga Buana University YPKP Bandung. The purpose of this study was to determine how much influence it has. This study uses a quantitative method with a descriptive associative research type, sampling was carried out using a non-probability sampling method with a simple random sampling type. The number of relevant respondents according to the criteria was 97 people. The data analysis techniques used were descriptive analysis and simple linear regression analysis. The results of the simple regression analysis obtained a constant number value of 22.642 while the regression coefficient value was 0.330, so it can be interpreted that the constant value of the QRIS digital payment variable is 0 (constant), and the purchasing decision variable is 22.642. The regression coefficient value says that the QRIS digital payment variable has a positive influence on the purchasing decision variable. The magnitude of the influence of QRIS digital payments on purchasing decisions is 19.7%, it can be interpreted that as much as 19.7% of the purchasing decisions of Sangga Buana University YPKP Bandung students are influenced by QRIS digital payments.
THE INFLUENCE OF SPIRITUALITY IN THE WORKPLACE, TRUST, AND TRANSFORMATIONAL LEADERSHIP ON AUDITOR PERFORMANCE Audita Setiawan; Nandan Limakrisna; Lucy Warsindah
Multifinance Vol. 3 No. 3 (2026): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v3i3.521

Abstract

This study examines the effects of workplace spirituality, trust, and transformational leadership on employee performance, with organizational commitment serving as a mediating variable. The research was conducted among auditors working in Public Accounting Firms in West Java, Indonesia. Using a quantitative approach, data were collected from 202 auditors through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that workplace spirituality, trust, and transformational leadership have significant positive effects on organizational commitment. Trust and transformational leadership directly influence employee performance, while workplace spirituality does not show a direct effect on performance. However, organizational commitment partially mediates the relationship between all three antecedent variables and employee performance. These findings highlight the importance of strengthening psychological and behavioral factors within audit organizations to enhance commitment and performance. The study contributes to the literature by integrating spiritual, relational, and leadership factors into a single structural model within the auditor profession context.
Co-Authors Ae Suaesih Ahmad Zulfahmi Ubaidillah Anita Syafariah Aprianti, Ine Aryanti Ratnawati Bambang Rustandi Bambang Susanto Bambang Susanto Barick Ahmad Setiawan, Barick Ahmad Deden Rizal R Didin Saepudin Dinda Maulidani Edi Ardiansyah Erna Garnia Eva Rachmawati Eva Rachmawati Ferry Ferdian Taufik Fitria Lilyana Gal, Timea Henda Hendawati Hendajany, Nenny Heri Purwanto Hersusetiyati, Hersusetiyati Indriyati, Citra Karmilah, Karmilah Khalingga, Muhammad Ariq Kusmadi Kusmadi, Kusmadi Liana, Allen Louisiani Mansoni Lucky Nugroho Lucy Warsindah Medianto Suryo Nandan Limakrisna Noviantini, Tri Anita Nugraha, Erik Nutriani, Tanti Panjalusman, Paskalis A Rafli Ammar Ratnawati, Aryanti Riyadi, Yongki Rusmin Nuryadin Sukardi, Hadi Ahmad Suryo, Medianto Tiktik Sartika Veronika, Agnes Wardini, Anggi Putri Kusuma Wiwin Sukiati Wuri Handayani Yananto Mihadi Putra Yuli Nawangsasi Yunengsih, Yuyu