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All Journal Eduvest - Journal of Universal Studies Business and Accounting Education Journal
Agustina, Lila
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Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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The influences of Leader-member exchange (LMX) and perceived organizational support toward performance mediated by organizational commitment of Attorney General's Office of the Republic of Indonesia Agustina, Lila; Satrya, Aryana
Eduvest - Journal of Universal Studies Vol. 5 No. 3 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i3.50998

Abstract

The performance of the Attorney General's Office of the Republic of Indonesia plays a strategic role in supporting national legal development with professionalism and integrity. One crucial aspect of enhancing the prosecutor's office's performance is strengthening competent and competitive human resources (HR). This study aims to analyze the influence of Leader-Member Exchange (LMX) and Perceived Organizational Support (POS) on the Performance of Attorney General’s Office Personnel, with Organizational Commitment as a mediating variable. This research adopts a quantitative approach, collecting data through surveys conducted among Attorney General’s Office employees. The Leader-Member Exchange (LMX) variable refers to the quality of relationships between leaders and subordinates within the organization, while Perceived Organizational Support (POS) describes the extent to which employees feel supported by the institution. Organizational Commitment, as a mediating variable, explains employee attachment to the organization and its impact on individual performance. The findings of this study are expected to contribute to policy development in HR management at the Attorney General’s Office, particularly in improving personnel professionalism, the effectiveness of training programs, and strengthening workplace relationships between leaders and subordinates. The study’s implications can serve as a foundation for designing strategies to enhance competency, accountability, and legal enforcement efficiency.
Pengaruh Pemanfaatan Aplikasi SISKEUDES Terhadap Kualitas Laporan Dana Desa Di Kecamatan Blora dengan Sistem Pengawasan Internal sebagai Variabel Moderasi Agustina, Lila; Hardi Raharjo, Teguh
Business and Accounting Education Journal Vol. 6 No. 3 (2025): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v6i3.25148

Abstract

Laporan keuangan dana desa yang berkualitas merupakan hal yang harus dapat dihasilkan oleh Pemerintah desa sebagai bentuk akuntabilitas dan transparasi kepada masyarakat. Tujuan penelitian ini adalah untuk mengetahui pengaruh sistem keuangan desa (SISKEUDES) terhadap kualitas laporan keuangan dan mengetahui apakah sistem pengawasan internal memperkuat pengaruh SISKEUDES terhadap kualitas laporan keuangan dana desa Tambaksari, Kabupaten Blora. Penelitian ini menggunakan pendekatan kuantitatif dengan desain survei. Teknik pengumpulan data menggunakan kuesioner yang telah diuji validitas dan reliablitasnya. Teknik analisis data menggunakan analisis regresi berganda, uji t, dan uji Moderated Regression Analysis MRA. Hasil penelitian menunjukkan bahwa menunjukkan bahwa pemanfaatan SISKEUDES berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan, dengan t hitung 8,768 > t tabel 2,013 dan p-value 0,000 < 0,05. Selain itu, Sistem Pengawasan Internal terbukti memoderasi pengaruh tersebut, ditunjukkan oleh nilai t hitung interaksi sebesar 11,693 > t tabel 2,014 dan p-value 0,000. Artinya, pengawasan internal yang baik memperkuat hubungan antara pemanfaatan SISKEUDES dan kualitas laporan keuangan.
Co-Authors Aryana Satrya Hardi Raharjo, Teguh