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All Journal Annals of Human Resource Management Research Riset Akuntansi dan Bisnis Indonesia
Mursal Mursal
Batam University, Batam, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Embrace the Sea, Saving the Community's Economy Akar Island, Setokok Village, Batam Nur Effendi Anwar; Mursal Mursal; Andi Mulyadi; Diana Titik Windayati
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 1 (2025): February
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i1.189

Abstract

Purpose: The community’s efforts to develop the family economy began when they realized that rengkam seaweed could be utilized to increase household income, which became the author's motivation to conduct this research. Methodology/approach:This study employed a quantitative method involving questionnaire-based data collection and statistical analysis for hypothesis testing. It aims to establish cause-and-effect relationships between variables and gain a deeper understanding of social situations. Results/findings: The analysis confirms that all indicators are valid and significant, with each variable showing a significant influence. The model's Goodness of Fit meets most criteria, allowing it to be considered good, though improvements are still possible. Conclusions: Empowering communities through knowledge and skills related to local resources like rengkam seaweed can significantly boost family economic growth. The proposed model shows strong structural validity and offers practical implications for economic development programs Limitations: This study focuses on one community and rengkam seaweed for economic empowerment, making the findings less applicable to other regions or seaweed types. The use of a quantitative method may overlook socio-cultural aspects, so future research should consider a mixed-methods approach for deeper insights.. Contribution: This study highlights the potential of rengkam seaweed in boosting household income and shows that motivation, education, and skills play key roles in family economic growth. The findings can guide targeted empowerment programs using local resources.
Public accountant performance: The mediation role of organizational commitment Mursal Mursal; Chablullah Wibisono; Ngaliman Ngaliman; Nolla Puspita Dewi; Basri Basri
Annals of Human Resource Management Research Vol. 5 No. 2 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i2.2869

Abstract

Purpose: This study aims to examine and analyze the direct influence of spiritual motivation, integrity, competence, organizational culture, locus of control, and organizational commitment on the performance of accountants at the Riau Islands Province Public Accounting Firm, and then indirectly test and analyze the influence of spiritual motivation, integrity, competency, organizational culture, and locus of control on accountant performance through organizational commitment. Research Methodology: The population in this study was 102 accountants using the census method, and the entire population was used as a sample. Quantitative data were collected using a questionnaire, and qualitative data were obtained by direct interviews with accountants. Results: From the research results it was found that of the six variables, the one that had the highest influence on performance was organizational commitment (t-value 6.321) and the lowest was spiritual motivation (t-value 2.507). Furthermore, spiritual motivation has the highest influence (t-value 21.893), and integrity has the lowest (t-value 3.467) on organizational commitment. Next, the position of organizational commitment plays the largest role in improving accountant performance and the smallest role is the spiritual motivation variable; the rest is influenced by other variables that were not examined in this study. Conclusions: The influence of dependent variables on independent variables is strong, as is the influence of dependent variables on intervening variables. In this research, all variables have a strong influence on the dependent and intervening variables. Limitations: The dependent variables of this study have not fully provided a definite role for organizational commitment on accountant performance; therefore, it is necessary to add other variables to clarify it.    Contribution: This study serves as a reference for developing an individual behavior model regarding individual characteristics, individual mechanisms, and what individuals produce in public accounting organizations that continue to experience changes in information technology from time to time in the context of reform for progress based on performance as an outcome.
Co-Authors Andi Mulyadi Basri Basri Chablullah Wibisono Diana Titik Windayati Ngaliman Ngaliman Nolla Puspita Dewi Nur Effendi Anwar