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All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan
Nelly Ervina
Sekolah Tinggi Ilmu Ekonomi Sultan Agung, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Effect of Job Satisfaction in Mediating the Relationship Between Leadership, Organizational Support and Work Motivation Ernest Grace; Nelly Ervina; Markus Doddy Simanjuntak; Julyanthry Julyanthry; Injen Pardamean Butarbutar
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3567

Abstract

Job satisfaction is a critical factor influencing employee motivation and organizational outcomes, yet its role as a mediator between leadership, organizational support, and work motivation remains underexplored, particularly in developing economies. This study aims to examine how job satisfaction mediates the relationship between leadership styles, organizational support, and work motivation through a systematic literature review of empirical studies published between 2015 and 2024. The review analyzed 17 peer-reviewed articles selected from academic databases using predefined inclusion criteria, focusing on empirical studies involving job satisfaction as a mediator. Findings reveal that job satisfaction consistently serves as a psychological bridge, linking leadership styles, such as transformational and transactional, and organizational support to enhanced employee motivation, commitment, and performance, particularly in Southeast Asian contexts like Indonesia and Malaysia. The review highlights diverse industry settings, including hospitality and public services, emphasizing the broad applicability of the mediation model. This study concludes that job satisfaction is a pivotal mechanism for translating organizational strategies into positive employee outcomes, offering a framework for future research to explore causal pathways and cross-cultural variations in organizational behavior.
ANALYSIS OF TAX COMPLIANCE BEHAVIOR: AN EXPERIMENTAL STUDY ON THE INFLUENCE OF MORAL MESSAGES AND THREATS OF SANCTIONS ON VOLUNTARY TAX COMPLIANCE Irfan Wahyudi; Farida Aryani; Wiljan Atfentia Kotngoran; Nelly Ervina; Riny
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i2.20201

Abstract

Voluntary tax compliance is a key pillar in maintaining a country's fiscal sustainability, yet tax authorities often face a dilemma between using a persuasive or coercive approach. This study aims to analyze taxpayer compliance behavior through an experimental study, focusing on the influence of moral messages and the threat of sanctions on voluntary compliance levels. Using a 2x2 between-subjects laboratory experimental design, participants were presented with tax scenarios that manipulated the presence of moral messages (non-moral vs. moral) and the level of sanction threat (high vs. low). Data analysis results indicate that moral messages significantly increase voluntary compliance because they activate individuals' internal norms (Khlif & Achek, 2015). On the other hand, a high threat of sanctions has been shown to be effective in increasing compliance immediately, but risks eroding taxpayers' intrinsic motivation in the long run (Alm & Torgler, 2011). Interestingly, the interaction between the two variables indicates that delivering moral messages combined with credible but moderate sanctions produces the most stable compliance levels. These findings imply the importance of tax authorities shifting their paradigm from merely rigid law enforcement to communication strategies that address the psychological and moral aspects of taxpayers.
Profitability, Liquidity, and Asset Structure in Debt Policy Decisions: A Literature Review Nelly Ervina; Riny Riny; Ernest Grace; Julyanthry Julyanthry; Raya Panjaitan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3573

Abstract

In today’s competitive business environment, corporate debt policy significantly influences financial stability and growth, shaped by firm-specific factors like profitability, liquidity, and asset structure. This study aims to examine how these factors affect debt policy decisions through a systematic literature review. The review analyzes 42 peer-reviewed articles published between 2020 and 2025, sourced from databases such as Scopus, Web of Science, ScienceDirect, and Emerald Insight, using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses framework. Findings reveal that profitability generally reduces debt reliance, as firms favor internal financing, aligning with the Pecking Order Theory. Liquidity also tends to decrease borrowing, though it can enhance creditworthiness in capital-intensive sectors. Conversely, asset structure, particularly tangible assets, consistently correlates positively with debt, supporting the Trade-Off Theory by providing collateral. Contextual factors like industry, firm size, and economic conditions influence these relationships. The study concludes that while established theories explain debt policy, contextual nuances necessitate tailored financial strategies. This review contributes to corporate finance by offering a comprehensive, theory-driven synthesis, highlighting practical implications for managers and identifying future research avenues to address sector-specific and regional variations.
Co-Authors Ernest Grace Farida Aryani Injen Pardamean Butarbutar Irfan Wahyudi Julyanthry Julyanthry Markus Doddy Simanjuntak Raya Panjaitan Riny Riny Riny Wiljan Atfentia Kotngoran