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All Journal Jurnal Akuntansi Keuangan dan Bisnis IECON: International Economics and Business Conference
Fredi Handoko
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Economics, Econometrics & Finance Social Sciences

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The Role of Technical Skills as a Mediator in the Effect of Training and WorkEnvironment on Employee Productivity in the Mining Industry Vera Anitra; Risma Wulan Dari; Fredi Handoko
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/hg2rc703

Abstract

This study aims to analyze the mediating role of technical skills in the relationship between training and work environment on employee productivity within several mining companies in Indonesia. Using a quantitative approach and Partial Least Square Structural Equation Modeling (PLS-SEM), data were obtained from 150 respondents selected through purposive sampling. The sample size was determined based on Slovin's formula assuming a population of 3,000 mining workers with a 7% margin of error, and by referring to Hair et al. (2017), which recommends a minimum of 10 times the number of indicators in the largest construct for PLS-SEM. The results indicate that both training and work environment have positive and significant effects on technical skills, and technical skills significantly influence employee productivity. Additionally, training and work environment have a direct effect on productivity, which is partially mediated by technical skills. All constructs in the model meet the requirements for convergent validity and internal reliability. These findings emphasize the importance of continuous investment in training programs and the creation of a supportive work environment to enhance technical competencies and employee productivity in the mining sector.
Apakah Tradisi Antar Pakatan Bentuk Dari Praktik Akuntansi (Pendapatan dan Beban ?) Herjiden; Indah Permata Sari; Fredi Handoko
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 1 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i1.6535

Abstract

This research aims to present accounting practices regarding the recognition of income and expenses in social reality, culture and traditions between alliances with the concept of matching. Marriage is a sacred and important event in human life which not only has social and cultural dimensions but includes economic dimensions. In this context, accounting practices play a role in recording and managing financial aspects related to antar pakatan traditions. Data analysis techniques with Symbolic interaction analysis with the aim of understanding how symbols, rituals, and actions in traditions and cultures have a certain meaning. The results of the study show that various accounting practices are related to the recognition of income and expenses in the tradition of antar pakatan. Income comes from gifts from family, relatives, and the community from the antar pakatan for the wedding organizer, while the expense is recognized when the expense is incurred both from the community who gives antar pakatan and the costs incurred by the party organizing the marriage. This accounting practice is more based on hereditary traditions but has its own value and meaning so that unique and diverse characteristics emerge. A deep understanding of this tradition is essential to contribute to the development of accounting that is more contextual and relevant to the needs of society.
Co-Authors Herjiden Indah Permata Sari Risma Wulan Dari Vera Anitra