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Dari Kompensasi ke Kinerja: Peran Mediasi Kesejahteraan dan Komitmen dalam Mewujudkan Tujuan Pembangunan Berkelanjutan (SDGs) Muhammad Adhimawan Wijaya; Dewi Hudiyah; Rena Augia Putri; Yeni Fajrin; Citra Savitri
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1398

Abstract

This study aims to analyze the influence of compensation strategies on employee well-being and its implications for employee commitment and performance within the framework of achieving the Sustainable Development Goals (SDGs). Using a quantitative approach, data were collected from employees in the manufacturing sector in West Java through a structured survey. Structural Equation Modeling (SEM) was used to examine the relationships between variables. The results indicate that fairly and sustainably managed compensation positively impacts employee well-being. Furthermore, employee well-being is proven to be a key mediating factor between compensation and organizational commitment. Strong commitment then has a significant impact on improved employee performance. These findings confirm that compensation strategies aligned with sustainability principles not only support organizational goals but also directly contribute to the achievement of SDG 3 (Healthy and Well-Being Lives), SDG 8 (Decent Work and Economic Growth), and SDG 10 (Reduced Inequality). This study provides theoretical and practical implications for the development of human resource management oriented towards building a sustainable work ecosystem.
FDR Dan NPF Terhadap ROA dalam Lanskap Perbankan Syariah: Analisis Empiris Bank Syariah Indonesia Slamet Heri Winarno; Lela Elvira; Mahmud Syarif; Dewi Hudiyah
Jurnal Ecodemica: Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 9 No. 2 (2025): September 2025
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/ecodemica.v9i2.11410

Abstract

This research explores the influence of the Financing to Deposit Ratio (FDR) and Non-Performing Financing (NPF) on Return on Assets (ROA) at Bank Syariah Indonesia over the 2021-2024 period. The study adopts the Partial Least Squares-Structural Equation Modelling (PLS-SEM) approach, which is suitable for analyzing latent variables simultaneously, even when the sample size is relatively small and the data distribution deviates from normality. Data were obtained from Bank Syariah Indonesia’s quarterly financial statements, sourced from the Financial Services Authority (OJK) and the bank’s annual reports. The empirical findings indicate that FDR has a positive but statistically insignificant effect on ROA, while NPF exerts a significant negative influence on ROA. The structural model demonstrates an R² value of 0.745, suggesting that 74.5% of the variation in ROA is explained by the two independent variables. Additionally, the model’s Goodness of Fit index reaches 0.928, indicating strong predictive relevance and model robustness. These results highlight the critical role of managing financing risk and optimizing intermediary functions to enhance the profitability of Islamic banking institutions. The study contributes to the growing body of literature on Islamic finance performance and offers practical insights for policymakers and financial managers in improving asset efficiency through better risk control and strategic financial intermediation.
Pemberdayaan UMKM Melalui Pendampingan Penyusunan SOP Sebagai Upaya Meningkatkan Efektivitas Pengelolaan SDM Dewi Hudiyah; Bonse Aris Mandala Putra Simangunsong; Hasmah; Rasty Yulia
Jurnal Cendekia Mengabdi Berinovasi dan Berkarya Vol 4 No 3 (2026): Juni - September (IN PROGRESS)
Publisher : Universitas Madako Tolitoli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56630/jenaka.v4i3.1767

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) menjadi tulang punggung perekonomian nasional, namun banyak UMKM di Kabupaten Karawang masih dikelola secara kekeluargaan tanpa Standar Operasional Prosedur (SOP) tertulis, sehingga pengelolaan sumber daya manusia (SDM) belum terstruktur dan konsisten. Kegiatan pengabdian ini bertujuan memberdayakan pelaku UMKM agar mampu menyusun, menerapkan, dan mengevaluasi SOP pengelolaan SDM secara mandiri. Kegiatan dilaksanakan pada 8 UMKM yang mewakili sektor kuliner, konveksi, perdagangan, dan jasa, melalui pendekatan partisipatif dalam lima tahapan: persiapan dan analisis kebutuhan, sosialisasi, penyusunan dokumen, implementasi, serta evaluasi. Pengukuran dampak dilakukan dengan desain pre-test–post-test menggunakan kuesioner berskala Likert 1–5 yang mencakup indikator kejelasan pembagian tugas, konsistensi jam kerja, kedisiplinan karyawan, dan kemudahan pengawasan. Hasil menunjukkan adanya peningkatan skor rata-rata efektivitas pengelolaan SDM dari 2,55 menjadi 3,95 atau naik sebesar 1,40 poin. Peningkatan ini mengindikasikan perbaikan tata kelola meskipun desain kajian belum menyertakan kelompok pembanding, sehingga pengaruh pendampingan belum sepenuhnya dapat dipisahkan dari faktor eksternal; penelitian selanjutnya disarankan melibatkan kelompok kontrol agar hubungan sebab-akibat lebih kukuh. Instrumen yang digunakan mencakup empat aspek utama, namun uji validitas dan reliabilitas belum dilaporkan secara mendalam, sehingga pengembangan instrumen yang lebih ketat diperlukan untuk pertanggungjawaban ilmiah yang lebih memadai. Hasil kajian ini terbatas pada 8 UMKM di Karawang, sehingga generalisasi ke wilayah atau kelompok lain perlu dilakukan dengan hati-hati. Kesimpulannya, pendampingan partisipatif penyusunan SOP berpotensi meningkatkan efektivitas pengelolaan SDM, dan perlu ditindaklanjuti dengan pendampingan berkelanjutan serta perluasan cakupan mitra.
Compensation! Is It the Key to Improving Employee Performance and Commitment in the VUCA Era? Muhammad Adhimawan Wijaya; Dewi Hudiyah; R. Augia Putrie; A. Falahhuddin
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 23 No. 1 (2025): KOMPARTEMEN, Vol 23 No 1, Maret 2025
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v23i1.24968

Abstract

The era of volatility, uncertainty, complexity, and ambiguity (VUCA) and the post-COVID-19 pandemic impact have posed significant challenges for organizations in managing human resources. This research aims to explore how compensation systems, employee well-being, organizational commitment, and individual performance in the manufacturing sector in West Java are affected by a quantitative study using a cross-sectional survey design with 303 respondents out of 500 manufacturing industry employees. Data collection was conducted through questionnaires using a Likert scale and analyzed using Structural Equation Modeling (SEM). The unique finding of this study is that the direct impact of compensation on individual performance is relatively small, but the mediating effect through employee well-being becomes more significant. This research provides empirical contributions that compensation is not merely a mechanism of financial transactions, but a strategic instrument in building a sustainable work ecosystem, in line with the SDGs goals. The main conclusion underscores the importance for organizations to integrate fair compensation strategies with efforts to enhance employee well-being and commitment for sustainable competitiveness.