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All Journal Economics and Digital Business Review ProBisnis : Jurnal Manajemen Paradoks : Jurnal Ilmu Ekonomi Advances in Management & Financial Reporting Advances: Jurnal Ekonomi & Bisnis JER
Mahmud Mahmud
Department Of Management, Sekolah Tinggi Ilmu Ekonomi Yapis, Dompu, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Beban Kerja dan Fasilitas Kerja Terhadap Kinerja Pegawai Sub Bagian Umum Sekretariat DPRD Kabupaten Dompu Nurhayati Nurhayati; Mahmud Mahmud; Fahrul Mauzu
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2354

Abstract

Penelitian bertujuan untuk menganalisis pengaruh beban kerja dan fasilitas kerja terhadap kinerja pegawai pada Sub Bagian Umum Sekretariat DPRD Kabupaten Dompu. Latar belakang penelitian didasarkan pada peran strategis unit kerja dalam memfasilitasi kegiatan legislatif yang dinamis, namun dihadapkan pada indikasi kinerja yang belum optimal akibat kendala manajemen tugas dan sarana pendukung. Pendekatan kuantitatif teknik sampling jenuh, melibatkan seluruh populasi sebanyak 72 pegawai (26 PNS dan 46 PPPK). Data dikumpulkan melalui kuesioner dan dianalisis dengan Structural Equation Modeling (SEM) berbasis Partial Least Squares (SmartPLS). Hasil penelitian beban kerja berpengaruh positif dan signifikan terhadap kinerja pegawai, mengindikasikan bahwa tuntutan tugas dipersepsikan sebagai tantangan yang memacu motivasi (challenge stressor). Fasilitas kerja terbukti berpengaruh positif signifikan dan menjadi variabel yang paling dominan dalam meningkatkan kinerja. Secara simultan, kedua variabel mampu menjelaskan 65,7% variabilitas kinerja pegawai. Penelitian ini merekomendasikan prioritas pada modernisasi fasilitas kerja dan pemeliharaan keseimbangan beban kerja untuk optimalisasi pelayanan kesekretariatan.
Pengaruh Employee Engagement dan Loyalitas Kerja Terhadap Kinerja Aparatur Desa Se- Kecamatan Pajo Diani Hesti; Mahmud Mahmud; Asmawati Asmawati
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2355

Abstract

Optimalisasi kinerja aparatur desa masih menghadapi tantangan serius, terutama terkait rendahnya motivasi dan komitmen yang berdampak pada kualitas pelayanan publik. Penelitian ini bertujuan untuk menganalisis pengaruh employee engagement dan loyalitas kerja terhadap kinerja aparatur desa se-Kecamatan Pajo, Kabupaten Dompu. Metode penelitian menggunakan pendekatan kuantitatif asosiatif dengan teknik sensus, melibatkan seluruh populasi sebanyak 98 aparatur desa sebagai responden. Analisis data dilakukan menggunakan Structural Equation Modeling berbasis Partial Least Squares. Hasil penelitian menunjukkan temuan empiris yang signifikan bahwa: (1) Employee engagement berpengaruh positif dan signifikan terhadap kinerja aparatur, mengindikasikan bahwa semakin tinggi keterikatan emosional dan fisik, semakin baik kualitas kerja yang dihasilkan; (2) Loyalitas kerja berpengaruh positif dan signifikan terhadap kinerja, membuktikan bahwa kesetiaan terhadap organisasi menjamin stabilitas dan kedisiplinan kerja; dan (3) Secara simultan, kedua variabel tersebut memberikan kontribusi pengaruh sebesar 69,7% terhadap variabilitas kinerja aparatur, tergolong dalam kategori kuat. Temuan ini mengimplikasikan bahwa peningkatan kinerja birokrasi di tingkat desa tidak cukup hanya mengandalkan kompetensi teknis, melainkan sangat ditentukan oleh sinergi antara keterikatan psikologis dan loyalitas pegawai terhadap institusi desa.
Pengaruh Bantuan Peralatan dan Pendampingan Usaha Terhadap Peningkatan Pendapatan UMKM Sektor Olahan Makanan Di Kabupaten Dompu Muh. Muslim; Mahmud Mahmud; Fahrul Mauzu
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 2 (2026): February - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i2.2382

Abstract

Penelitian ini menguji pengaruh simultan dan parsial intervensi pemerintah daerah berupa bantuan peralatan dan pendampingan usaha terhadap peningkatan pendapatan UMKM olahan makanan di Kabupaten Dompu. Menggunakan pendekatan kuantitatif eksplanatori, sampel sebanyak 55 responden ditarik melalui purposive sampling dan dianalisis menggunakan metode Structural Equation Modeling - Partial Least Squares (SEM-PLS). Hasil analisis menunjukkan bahwa secara simultan, kedua intervensi mampu menjelaskan 71,4% variasi peningkatan pendapatan UMKM. Secara parsial, pendampingan usaha terbukti memberikan pengaruh positif, dominan, dan sangat signifikan. Sebaliknya, penelitian ini menemukan anomali empiris berupa fenomena Productivity Paradox, di mana bantuan peralatan fisik secara mandiri justru berdampak negatif dan signifikan terhadap pendapatan akibat inefisiensi operasional dari ketidaksiapan kapasitas manajerial. Implikasi strategis dari temuan ini merekomendasikan agar Pemerintah Kabupaten Dompu menerapkan kebijakan pendekatan terintegrasi (bundled interventions), di mana distribusi alat wajib dibarengi pendampingan manajerial secara beriringan. Kajian mendatang disarankan memperluas cakupan wilayah dan mengintegrasikan variabel tambahan seperti literasi digital maupun inovasi pemasaran.
Peran Pemasaran Facebook dalam Membentuk Intensi Pembelian Kuliner: Studi Empiris Generasi Z di Kecamatan Woja Trisnawati Supriyani; Mahmud Mahmud; Ibrahim Zakariah
ProBisnis : Jurnal Manajemen Vol. 17 No. 2 (2026): April: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Penelitian ini mengkaji peran pemasaran Facebook dalam membentuk intensi pembelian kuliner pada Generasi Z di Kecamatan Woja. Di tengah pesatnya perkembangan platform visual kontemporer, para pelaku usaha mikro, kecil, dan menengah lokal menghadapi tantangan dalam menentukan strategi pemasaran digital yang tepat sasaran di kawasan semi-perkotaan. Pendekatan kuantitatif diterapkan dengan melibatkan 150 responden Generasi Z yang ditarik melalui teknik pengambilan sampel bertujuan. Data dikumpulkan menggunakan kuesioner terstruktur dan dianalisis melalui pemodelan persamaan struktural. Hasil penelitian menunjukkan bahwa pemasaran Facebook memberikan pengaruh positif dan sangat signifikan terhadap intensi pembelian. Elemen visual, kejelasan informasi, serta interaktivitas organik di dalam platform tersebut terbukti mampu menjelaskan 58,3 persen varians niat beli responden. Facebook tetap menjadi lingkungan digital yang dominan dan tangguh di wilayah non-metropolitan. Temuan ini membuktikan bahwa stimulus eksternal secara efektif mampu mengakselerasi perencanaan pembelian pada konsumen muda, sehingga memberikan implikasi bagi pelaku usaha lokal untuk memprioritaskan media dengan akar komunitas yang kuat dibandingkan sekadar mengikuti tren aplikasi global.
Budaya Organisasi, Kompensasi, dan Komitmen Organisasional: Peran Mediasi Kepuasan Kerja pada Sektor Publik Muhammad Solihin; Mahmud Mahmud; Fahrul Mauzu
ProBisnis : Jurnal Manajemen Vol. 17 No. 03 (2026): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh budaya organisasi dan kompensasi terhadap komitmen organisasional di sektor publik, dengan menguji kepuasan kerja sebagai variabel mediasi. Dinamika birokrasi pemerintahan yang kaku menuntut pendekatan yang berbeda dibandingkan sektor swasta dalam mempertahankan loyalitas aparaturnya. Studi ini menggunakan pendekatan kuantitatif kausal. Data primer dikumpulkan melalui metode sensus terhadap seluruh 77 pegawai pada badan pengelola keuangan dan aset daerah di Kabupaten Dompu. Analisis data dilakukan menggunakan metode pemodelan persamaan struktural. Hasil pengujian menunjukkan bahwa budaya organisasi berpengaruh positif secara langsung terhadap kepuasan kerja dan komitmen organisasional. Sebaliknya, kompensasi terbukti tidak memiliki pengaruh langsung yang bermakna terhadap komitmen organisasional, namun memengaruhi kepuasan kerja secara kuat. Analisis mediasi mengonfirmasi bahwa kepuasan kerja berperan sebagai mediator penuh pada hubungan antara kompensasi dan komitmen, namun tidak memediasi hubungan antara budaya organisasi dan komitmen. Kesimpulannya, komitmen aparatur di sektor publik secara langsung dibentuk oleh kekuatan norma budaya instansi, sementara kompensasi membutuhkan pemenuhan rasa kepuasan kerja sebagai perantara psikologis untuk dapat mengikat loyalitas pegawai secara kokoh.
The Effect of Digital Literacy on Entrepreneurial Intention via Locus of Control: A Study of Accounting Students Hairudin Hairudin; Mahmud Mahmud; Ibrahim Zakariah
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.813

Abstract

Purpose: This study aims to empirically examine the direct effect of digital literacy on entrepreneurial intention and its indirect effect, mediated by locus of control, among accounting students. Research Method: This explanatory quantitative research involved 98 accounting students at STIE Yapis Dompu, selected through purposive sampling. Data were collected using an offline questionnaire with a 5-point Likert scale. The variables examined were digital literacy, locus of control, and entrepreneurial intention. Data were analyzed using SEM-PLS to test both direct and mediating effects. Results and Discussion: The findings show that all hypotheses were accepted. Digital literacy has a positive and significant effect on locus of control and entrepreneurial intention. Locus of control also has a positive and significant effect on entrepreneurial intention and significantly mediates the relationship between digital literacy and entrepreneurial intention. These results indicate that students’ technological competence, supported by strong self-belief and internal control, can strengthen their commitment to entrepreneurship. Implications: Higher education institutions should integrate practical digital literacy training and character-building programs into the curriculum to strengthen students’ internal locus of control. Future studies may include moderating variables such as subjective norms or family entrepreneurial background. Originality: This study contributes by explaining how locus of control bridges digital literacy and entrepreneurial intention among accounting students in Dompu.
Digital Attendance System Implementation, Employee Competence, and Work Discipline on Government Employee Performance Fitra Haerul Jamal; Mahmud Mahmud; Lilis Marlina
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.858

Abstract

Purpose: This study aims to examine the determinants of civil servant performance by evaluating the impact of the digital attendance system, employee competencies, and work discipline—both individually and collectively—at the Dompu Regency Finance and Asset Management Agency (BPKAD). Research Method: Using a quantitative causal design, primary data were collected through a questionnaire distributed to the entire population of 77 employees (saturation sampling). The data were then analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach. Results and Discussion: Digital attendance systems and work discipline have been shown to have a positive and significant impact on performance. Conversely, employee competence has been shown to have no significant impact. Collectively, this model explains 52.2% of the variation in performance. These findings confirm that the power of technological oversight and rule compliance can compensate for weaknesses in individual technical capacity. Implications: In practical terms, agency leaders are advised to prioritize E-HRM investments to ensure reliable infrastructure for monitoring and enforcing disciplinary regulations. Future research is recommended to expand the sample scope to include other Regional Government Work Units (SKPDs). Originality: This study integrates the Information System Success Model and the 21st-century digital competency framework into a single holistic Socio-Technical System analytical model for the public financial management sector.
Examining the Mediating Role of Customer Trust in the Relationship Between Gold Savings and Investment Interest at Pegadaian Syariah Mutmainah Mutmainah; Mahmud Mahmud; Lilis Marlina
Advances in Management & Financial Reporting Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i2.833

Abstract

Purpose: This study evaluates the effect of the Gold Savings Program on investment interest by examining the mediating role of customer trust. Research Method: Using an explanatory quantitative approach, data were collected from 96 customers at PT Pegadaian Syariah’s Dompu Branch and analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results and Discussion: The Gold Savings Program has been shown to have a direct, positive, and significant impact on investment interest and customer trust. However, customer trust does not significantly influence investment interest, thereby automatically ruling out its mediating effect. This confirms that the program’s technical practicality and economic appeal directly trigger investment decisions without requiring a prior relational bond. Implications: Sharia financial institutions are recommended to prioritize simplifying access and digital services in order to promote financial inclusion. Researchers are further advised to expand the demographic scope and explore variables related to financial literacy or risk perception. Originality: This study offers a novel perspective by revealing the anomalies and limitations of applying Trust-Commitment Theory to the demographics of developing societies through the adaptation of the Stimulus-Organism-Response framework.
Analysis of BUMDes Readiness in Implementing a Digital Accounting Information System and Its Implications for the Quality of Financial Reports Ajeng Puspita Savitri; Mahmud Mahmud; Rizky Ramadhan
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.3923

Abstract

This study aims to explore in-depth the readiness of the Village-Owned Enterprise (BUMDes) of Nusa Jaya in implementing a Digital Accounting Information System (AIS) and its implications for the quality of financial reports. The research method used is a qualitative approach with a case study design. Data validity was tested using triangulation techniques, while data analysis applied the Miles and Huberman interactive model. The results highlight that the readiness level of the BUMDes is still at an early initiation stage and has not fully implemented digital AIS. Financial operations are still managed using Microsoft Excel due to limitations in technological infrastructure, human resource (HR) competence, and budget support. Interestingly, despite not being fully digitalized, the quality of the resulting financial reports still meets the aspects of relevance, completeness, timeliness, and transparency. This achievement is supported by effective manual internal control mechanisms through a definitive division of tasks, password protection, dual data storage, and physical archiving. It is concluded that the current reporting quality is built on managerial commitment rather than technological sophistication. To optimize future accuracy, efficiency, and data integration, improving HR competencies and providing technological infrastructure are absolutely necessary to support comprehensive digital transformation.
Pengaruh Kepatuhan Pajak dan Literasi Keuangan terhadap Kinerja Keuangan UMKM di Kecamatan Dompu Ninik Tri Winasis; Mahmud Mahmud; Fahrul Mauzu
ProBisnis : Jurnal Manajemen Vol. 17 No. 03 (2026): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to analyze the influence of tax compliance and financial literacy on the financial performance of MSMEs in Dompu District. This research method applies a quantitative approach with a causal associative descriptive design. The population in this study includes all MSME actors operating in the Dompu District area as many as 1,291 by 2025. The determination of the sample of this study used the Slovin Formula with a margin of error of 10% so that a sample of 93 MSMEs was obtained in the Dompu District area. Data analysis was carried out through multiple linear regression models to test the influence of independent variables on dependent variables partially or simultaneously. The results of the study show that partially tax compliance has a positive and significant effect on the financial performance of MSMEs and the financial literacy variable has a positive and significant effect on the financial performance of MSMEs. Meanwhile, simultaneously, the variables of tax compliance and financial literacy have a positive and significant effect on the financial performance of MSMEs in Dompu District.
Co-Authors Ajeng Puspita Savitri Asmawati Diani Hesti Fahrudin Fahrudin Fahrul Mauzu Fahrul Mauzu Fitra Haerul Jamal Hairudin Hairudin Hermansyah Hermansyah Ibrahim Zakariah Ibrahim Zakariah Lilis Marlina Lilis Marlina Muh. Muslim Muhammad Solihin Mutmainah Mutmainah Nargis Aprillianti Ninik Tri Winasis Nurhayati Nurhayati Rizky Ramadhan Ryan Febrianto Trisnawati Supriyani