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All Journal Sains: Jurnal Manajemen dan Bisnis DERIVATIF Al Ishlah Jurnal Pendidikan Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Inovasi Bisnis (Inovbiz) Pendas : Jurnah Ilmiah Pendidikan Dasar Martabe : Jurnal Pengabdian Kepada Masyarakat Profita : Komunikasi Ilmiah dan Perpajakan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Revitalisasi : Jurnal Ilmu Manajemen Journal of Research in Business, Economics, and Education Ilomata International Journal of Tax and Accounting Jurnal Riset Entrepreneurship Community Development Journal: Jurnal Pengabdian Masyarakat JBMR: Journal of Business and Management Review Jurnal Abdimas Ilmiah Citra Bakti (JAICB) International Journal Of Science, Technology & Management (IJSTM) Jurnal Revenue : Jurnal Ilmiah Akuntansi Mattawang: Jurnal Pengabdian Masyarakat Quantitative Economics and Management Studies International Journal of Engagement and Empowerment (IJE2) Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Ekonomi Jurnal Bina Bangsa Ekonomika Indonesian Collaboration Journal of Community Services (ICJCS) Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Indonesian Journal of Thousand Literacies JER Bina Bangsa International Journal of Business and Management Asian Journal of Management, Entrepreneurship and Social Science Proceeding of The International Conference on Management, Entrepreneurship, and Business Jurnal Ilmiah Pendidikan Citra Bakti Indonesian Journal of Taxation and Accounting
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The Strategic Role of Digital Innovation and Agility in Sustainable Organizations through Performance Ayatulloh, Ayatulloh; Maliki, Budi Ilham; Komarudin, Mamay
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.v8i1.1819

Abstract

Bureaucratic transformation in the digital era requires public organizations to adopt innovation and digital agility to improve performance effectiveness and organizational sustainability. This study examines the impact of innovation and digital agility on employee performance and their implications for organizational sustainability, using the Cilegon City DPRD Secretariat as a case study. This study employed a quantitative approach with a survey method. Data were obtained from 93 employees of the Cilegon City DPRD Secretariat through a census questionnaire. Analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM). Construct validity was tested using factor loadings, while hypotheses were tested using t-statistics and p-values. The results show that innovation (t=5.293; p<0.05) and digital agility (t=3.649; p<0.05) significantly influence employee performance. Employee performance also mediates the relationship between the independent variables and organizational sustainability. The highest indicator of innovation is "the organization provides space for new ideas" (0.925), while digital agility is indicated by "quick adaptation to new technologies" (0.922). The findings demonstrate that innovation and digital agility are key pillars of an adaptive, productive, and sustainable bureaucracy. Innovation-based managerial strategies, digitalization of work processes, and strengthening organizational culture have been shown to improve individual and institutional performance. This research provides a strategic basis for the Cilegon City DPRD Secretariat to accelerate technology adoption, strengthen internal innovation, and build a sustainability-oriented performance evaluation system.
The Influence of Competency Development and Organizational Communication through Job Satisfaction as a Mediating Variable at the General Elections Commission (KPU) in Banten Province Tamami, Maman; Maliki, Budi Ilham; Komarudin, Mamay
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.v8i1.1820

Abstract

The Banten Province General Elections Commission (KPU) faces challenges in employee performance, particularly in terms of task completion accuracy, conflict management, and regulatory compliance. Low training participation and weak organizational communication contribute to decreased work effectiveness. This study aims to analyse the effect of competency development and organizational communication on employee performance, with job satisfaction as a mediating variable. A quantitative approach with an explanatory design was used. A sample of 150 Banten Provincial General Elections Commission (KPU) employees was selected using the Hair et al. technique. Data were collected through questionnaires and analysed using Partial Least Squares-based Structural Equation Modelling (PLS-SEM) to test direct and indirect relationships between variables. The results show that competency development and organizational communication have a positive and significant effect on job satisfaction. Job satisfaction also significantly influences employee performance. Furthermore, job satisfaction significantly mediates the effect of competency development and organizational communication on performance. These findings support Human Capital theory, which emphasizes the importance of investing in competencies and the work environment. Improved competencies and effective internal communication can boost employee job satisfaction and performance. The practical implications of this research underscore the need for the General Elections Commission (KPU) to design a human resource development policy based on continuous training and to establish a transparent organizational communication system. This model has the potential to be adapted by other public organizations to improve the effectiveness of public services
Digital Technology Literacy, And Digital Economy Literacy as an Effort to Improve Business Sustainability In Banten's Micro And Small Industries In The Era Of Business Uncertainty Sutisna; Syamsul Hidayat; Naufal Affandi; Mamay Komarudin; Pratama
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 1 No. 2 (2024): December : Proceeding of the International Conference on Management, Entreprene
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v1i2.98

Abstract

Digital technology is beneficial in running a business in production, marketing, and finance. However, not all business actors have used digital technology and the digital economy to help run their businesses, especially micro and small business actors. This study aims to investigate the role of digital technology literacy and the digital economy in encouraging the interest of micro and small business actors to use digital technology that will drive the sustainability of their businesses. The survey was conducted on 162 micro and small business actors in Banten province. This study uses the technology acceptance model (TAM) theoretical framework. In this research, data analysis using SEM-PLS. The study results show that digital technology and economic literacy significantly affect perceived Ease of use and usefulness. Digital technology literacy has an effect on business sustainability, but digital economic literacy has no effect. Perceived Ease of use and perceived usefulness significantly affect the intention to use. Intention to use has a significant effect on business sustainability. This research also strengthens the role of TAM as a mediating variable for business sustainability variables. This research provides scientific insights in the field of digital technology and business sustainability, as well as provides practical insights for business actors and the government.
Pengaruh Media Sosial, Hubungan Masyarakat, dan Persepsi Kualitas terhadap Citra Institusi melalui Kepuasan Pelanggan sebagai Variabel Intervening pada Badan Pelindungan Pekerja Migran Indonesia Nugroho, Tulus Setyo; Sutisna, Sutisna; Komarudin, Mamay
REVITALISASI : Jurnal Ilmu Manajemen Vol 14 No 1 (2025): REVITALISASI : Jurnal Ilmu Manajemen
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/revitalisasi.v14i1.7087

Abstract

This study aims to analyze the influence of social media, public relations, and service quality on the institutional image of BP2MI (Indonesian Migrant Worker Protection Agency) through user satisfaction. Institutional image refers to public perception of an organization’s performance, which is crucial in building public trust and enhancing BP2MI's ability to carry out its duties and functions. In recent years, the number of complaints from migrant workers has increased, indicating persistent issues in protection and services provided by BP2MI. Therefore, this research employs a quantitative approach with a survey method targeting BP2MI service users to examine the extent to which the independent variables (social media, public relations, and service quality) affect the dependent variable (institutional image) mediated by satisfaction. The findings reveal that social media, public relations, and service quality significantly influence user satisfaction, which in turn shapes a positive institutional image. This study recommends enhancing public communication strategies and developing more adaptive digital services to increase user satisfaction and strengthen the agency’s image.
PENDAMPINGAN UJI KOMPETENSI OTOMATISASI TATA KELOLA PERKANTORAN DI SMK MUHAMMADIYAH PONTANG Kusumawati, Nugrahini; Ende, Ende; Wijaya Kusuma, Jaka; Hamidah, Hamidah; Nursoleh, Nursoleh; Komarudin, Mamay; Widodo, Wahyu
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 5 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i5.1806-1812

Abstract

One of the graduation standards for vocational high school students is implementing a competency test of expertise (UKK). The competency test of expertise aims to find out the level of competence of students, namely competent or incompetent. This skill competency test was followed by students and students of class XII majoring in Office Governance Automation, 17 people. UKK implementation during the Covid-19 pandemic was carried out offline for one day on Sunday, March 20, 2022. The method used in Abdimas activities is as an external examiner, an assessor to provide an assessment of UKK results that students of SMK Muhammadiyah Pontang have done. The results of the UKK implementation showed that 15 students had competent criteria with a score range of 80-90, and 2 students had fairly competent criteria with a score range of 70-79. The conclusion is that the competency criteria of prospective graduates of SMK Muhammadiyah Pontang have met the minimum requirements of competencies that the government has determined
Fundamental And Technical Factors Towards Investment Decisions And Company Value Moderated By Sales At Trading Companies In Indonesia Mamay Komarudin
International Journal of Science, Technology & Management Vol. 2 No. 1 (2021): January 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i1.163

Abstract

The purpose of this study is a) to analyze the influence of fundamental factors, namely profit growth, ROE and DER on investment decisions and value; to analyze the influence of macro factors namely sectoral PDP, SBI and exchange rate and beta of stocks on investment decisions and company value; to analyze the influence of technical factors i.e. the previous share price and trading volume on investment desperedness and the value of the company; to analyze the effect of investment decisions on the company's value; to analyze sales as moderating the effect of investment decisions on the value of the company. Based on the results of data analysis and discussion, it can be concluded that 1) fundamental factors as measured by profit growth, ROE and DER affect investment decisions; 2) Macro variables, namely interest rates and sectoral GDP, have a significant effect on investment decisions. That means higher macro variables are causing increases and decreases in investment decisions. While inflation has no positive and significant effect; 3) Technical variables consist of the previous share price and the trading volume has no significant effect on investment decisions. That means the higher the previous share price and the volume of trades does not increase investment decisions; 5) Fundamental factors namely profit growth, ROE and DER affect the value of the company; 6) Macro variables namely interest rates and sectoral GDP and inflation have no significant effect on the value of the company; 7) Investment decisions affect the value of the company; 8) In sales is not proven to moderate the mover of investment decisions against the value of the company.
THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP AND LEARNING EFFECTIVENESS ON TEACHER PERFORMANCE THROUGH WORK MOTIVATION AS A MEDIATING VARIABLE Warsita, Atep; Maliki, Budi Ilham; Komarudin, Mamay
Jurnal Ilmiah Pendidikan Citra Bakti Vol. 13 No. 1 (2026): Jurnal Ilmiah Pendidikan Citra Bakti
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jipcb.v13i1.6750

Abstract

Teacher performance constitutes a primary determinant of educational quality; however, variations across schools indicate the need to identify the most influential organizational and instructional factors. This study aims to analyze the influence of transformational leadership and learning effectiveness on teacher performance, with work motivation serving as a mediating variable, at public senior high schools under Branch Office XI in Garut Regency. A quantitative approach with a correlational–explanatory design was employed. The sample consisted of 93 teachers selected through proportionate stratified random sampling. Data were collected using structured questionnaires and analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that learning effectiveness has a positive and significant effect on teacher performance (? = 0.726; p < 0.001) and work motivation (? = 0.689; p < 0.001). Work motivation significantly affects teacher performance (? = 0.195; p = 0.010) and partially mediates the relationship between learning effectiveness and teacher performance. In contrast, transformational leadership does not exert a significant effect on either work motivation or teacher performance within the sampled context. The model demonstrates strong predictive power for teacher performance (R² = 0.834). These results suggest that strengthening effective instructional practices and motivation-enhancement strategies plays a more decisive role than leadership style alone in improving teacher performance. The study is limited by its cross-sectional design, reliance on self-reported data, and focus on a single regional context; therefore, generalization should be undertaken with caution.
MENGANALISIS KINERJA KEUANGAN: PENDEKATAN PERSAMAAN SIMULTAN PADA SEPULUH BANK SYARIAH TERBESAR INDONESIA Zahra, Surti; Komarudin, Mamay; Tabroni, Tabroni
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.177

Abstract

Objective: This study aims to explore how various factors simultaneously affect financial outcomes in the ten largest Islamic banking institutions in Indonesia through a recursive block simultaneous equation model. The main focus is on addressing the issue of endogeny inherent in performance measurement systems. Design/methodology/approach: Using quarterly panel data for the period 2020 to 2024 from the ten largest Islamic banks in Indonesia, this study applies the Three Stage Least Squares estimation technique to analyze three interrelated subsystems, namely profit performance measured through ROA, cost management effectiveness captured by BOPO, and portfolio quality demonstrated by NPF. The simultaneous framework used is able to reveal the reciprocal relationships and feedback mechanisms that operate between the endogenous constructs. Findings: The results of empirical estimation show a significant simultaneous relationship between various performance dimensions. Cost inefficiencies were shown to significantly reduce profitability (?? = negative 0.0847, p less than 0.01), while a decrease in portfolio quality had a negative impact on revenue (?? = negative 0.2341, p less than 0.01). The reciprocal influence showed that increased profitability drove cost efficiency (?? = negative 0.3156, p less than 0.01) and strengthened portfolio quality (?? = negative 0.1823, p less than 0.05). The scale of the institution and the strength of capital play a crucial role as drivers of performance, while macroeconomic factors show varying impacts across the various analysis blocks. Limitations/implications of the study: This study focused on only ten leading institutions, so the possibilities are limited to generalizing to smaller market participants. Further research may incorporate nonlinear specifications and broader risk measurement frameworks. Practical implications: Empirical evidence suggests that Islamic banking institutions need to prioritize improving cost efficiencies to build a sustainable revenue trajectory. Supervisory authorities need to understand the interrelated performance dynamics when designing prudential supervision mechanisms for Islamic financial institutions. Originality/value: This study contributes to the Islamic banking literature by applying simultaneous equation techniques to capture complex interdependencies that have rarely been studied before, resulting in a comprehensive perspective on the operational dynamics of Indonesian Islamic banking.
Non-Linear Effects and The Moderating Role of Cash Flow Slack: Financial Management Perspective Mamay Komarudin; Tabroni
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.343

Abstract

Purpose - This study aims to examine the effectiveness of marketing investment in improving firm performance by identifying whether a specific threshold of financial slack influences the relationship between marketing intensity and sales outcomes in Indonesian food and beverage companies. The study is motivated by the ongoing debate in the literature regarding whether marketing investment consistently improves firm performance or whether its effectiveness depends on internal financial conditions. To address this issue, the research investigates whether the availability of financial slack, measured through firms’ cash position, alters the impact of marketing investment on sales performance and profitability. Methods - The study employs a quantitative research design using panel data from seven food and beverage companies listed on the Indonesia Stock Exchange during the period 2019–2024, resulting in 42 firm–year observations. The analysis applies Hansen’s panel threshold regression model to identify non-linear effects and employs a sequential causality model estimated through pooled ordinary least squares to examine the causal pathway linking cash position, marketing intensity, sales intensity, and profitability. Findings - The findings reveal a statistically significant threshold at a cash position of 18.73%, indicating that the effectiveness of marketing investment differs across financial regimes. In the low-cash regime, marketing intensity shows a stronger influence on sales intensity (β = 1.2475), while in the high-cash regime the effect decreases (β = 0.1398). The sequential analysis further demonstrates that financial slack positively influences sales intensity (β = 5.756, p < 0.01), which subsequently contributes to firm profitability (β = 0.061, p < 0.01). Research Implication - These results indicate that financial slack acts as a strategic enabler that supports the effectiveness of marketing investment in generating firm performance. However, the relatively small sample size and sector-specific focus limit the generalizability of the findings to other industries. Originality - The study contributes to the literature by integrating organizational slack theory and the resource-based view to explain non-linear relationships between financial resources and marketing effectiveness and by applying panel threshold regression to marketing finance research in an emerging market context.