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All Journal SEIKO : Journal of Management & Business ProBisnis : Jurnal Manajemen Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Advances in Management & Financial Reporting Advances: Jurnal Ekonomi & Bisnis JER Economics and Digital Business Review
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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The Effect of Accounting Literacy and Risk Management on the Financial Performance of BRILink Agents through Operational Efficiency Nargis Aprillianti; Mahmud Mahmud; Fahrudin Fahrudin
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 4 (2026): July - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i4.889

Abstract

Purpose: This study examines the impacts of accounting literacy and risk management on the financial performance of BRILink agents, evaluating the mediating role of operational efficiency. Research Method: Using a quantitative cross-sectional design, data were collected via structured questionnaires from 70 micro-banking agents in Dompu Regency through stratified proportionate random sampling and analyzed using PLS-SEM. Results and Discussion: Accounting literacy significantly improves both operational efficiency and financial performance. Conversely, risk management has no direct effect on financial performance but strongly drives operational efficiency. Crucially, operational efficiency partially mediates accounting literacy and fully mediates risk management's impact on financial performance. Implications: Banking institutions and regulators should develop agent training modules that integrate agile, low-cost operational workflows rather than focusing solely on basic bookkeeping to mitigate transaction errors and cash leakage. Originality: This research establishes a novel operational mediation model for branchless micro-banking in remote regions, demonstrating that cognitive and preventive capacities require high operational efficiency to yield financial returns.
Pengaruh Ambiguitas Peran Dan Beban Kerja Terhadap Kualitas Layanan Pada Karyawan Depstore Bolly Dompu Aisah Aisah; Mahmud Mahmud, Ibrahim Zakariah
SEIKO : Journal of Management & Business Vol 8, No 2 (2025): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v8i2.9929

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ambiguitas peran dan beban kerja terhadap kualitas layanan pada karyawan Depstore Bolly Dompu. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner, wawancara, dan dokumentasi. Sampel yang digunakan sebanyak 78 orang pegawai aktif. Hasil uji regresi menunjukkan bahwa ambiguitas peran (t-hitung = 1,871) dan beban kerja (t-hitung = 2,622) berpengaruh signifikan terhadap kualitas layanan karena keduanya melebihi nilai t-tabel (1,665). Nilai koefisien determinasi (R²) sebesar 0,298 menunjukkan bahwa masing-masing variabel memberikan kontribusi sebesar 29,8% terhadap perubahan kualitas layanan. Temuan ini menunjukkan bahwa semakin tinggi ambiguitas peran dan beban kerja yang dialami karyawan, maka semakin menurun kualitas layanan yang diberikan. Oleh karena itu, manajemen perlu mengelola kejelasan peran dan proporsi beban kerja secara efektif untuk meningkatkan kualitas pelayanan karyawan. Kata Kunci: Ambiguitas Peran, Beban Kerja, Kualitas Layanan, Karyawan, Depstore Bolly Dompu.
Kontribusi Nilai-Nilai Spiritualitas di Tempat Kerja dan Citizenship Behavior terhadap Kinerja SDM UMKM Dompu Kalisom Kalisom; Mahmud Mahmud , Shoalihin Shoalihin
SEIKO : Journal of Management & Business Vol 8, No 2 (2025): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v8i2.8583

Abstract

Metode Penelitian ini merupakan penelitian kuantitatif kausalitas dengan tujuan untuk mengetahui pengaruh Spiritualitas di Tempat Kerja dan Organizational Citizenship Behavior terhadap Kinerja Karyawan. Populasi dalam penelitian ini adalah karyawan UMKM di Kabupaten Dompu. Sampel penelitian ini adalah karyawan yang bekerja di sektor UMKM bidang kuliner sebanyak 220 responden dari total 1.245 populasi telah menjawab kuesioner yang dibagikan secara langsung dalam bentuk cetak. Pengambilan sampel menggunakan sample size calculator. Alat analisis yang digunakan adalah SEMPLS v 3 untuk menguji hipotesis yang telah dirumuskan. Hasil penelitian membuktikan bahwa Spiritualitas di Tempat Kerja dan Organizational Citizenship Behavior berpengaruh positif dan signifikan terhadap Kinerja Karyawan. Rekomendasi dari penelitian ini secara praktis dapat membantu UMKM dalam menciptakan lingkungan kerja yang mendukung dan memotivasi karyawan untuk meningkatkan kinerja secara optimal. Selain itu, hasil penelitian ini juga dapat dijadikan dasar dalam pengambilan kebijakan manajerial yang berkelanjutan bagi UMKM di Kabupaten Dompu. Kata Kunci: Spiritualitas di Tempat Kerja, Organizational Citizenship Behavior, Kinerja Karyawan
Dampak Kepemimpinan Partisipatif terhadap Kinerja Pegawai dengan Peran Mediasi Motivasi Kerja Jumratul Putri; Mahmud Mahmud, Dian Urna Fasihat
SEIKO : Journal of Management & Business Vol 8, No 2 (2025): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v8i2.9168

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan partisipatif terhadap kinerja pegawai dengan motivasi kerja sebagai variabel mediasi pada Kantor Lurah Kandai Dua Dompu. Hasil penelitian menunjukkan bahwa kepemimpinan partisipatif berpengaruh signifikan terhadap motivasi kerja (sig. 0,000 < 0,05) dan kinerja pegawai (sig. 0,035 < 0,05). Selain itu, motivasi kerja juga terbukti berpengaruh positif dan signifikan terhadap kinerja pegawai (sig. 0,001 < 0,05). Temuan ini menegaskan bahwa motivasi kerja memediasi secara signifikan hubungan antara kepemimpinan partisipatif dengan kinerja pegawai (sig. X = 0,035 dan Z = 0,000 < 0,05). Efektivitas kepemimpinan partisipatif dalam meningkatkan motivasi dan kinerja sangat dipengaruhi oleh kondisi lingkungan kerja, hubungan interpersonal, dan kesiapan internal pegawai. Oleh karena itu, strategi kepemimpinan yang partisipatif dapat menjadi pendekatan yang relevan dalam meningkatkan kinerja pegawai melalui peningkatan motivasi kerja secara optimal. Kata Kunci:, Kepemimpinan Partisipatif, Motivasi Kerja, Kinerja Pegawai
Analisis Efektivitas Penghapusan Barang Milik Daerah (BMD) dalam Mengoptimalkan Manajemen Aset pada BPKAD Kabupaten Dompu Irfan Irfan; Mahmud Mahmud; Fahrul Mauzu
ProBisnis : Jurnal Manajemen Vol. 17 No. 03 (2026): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study evaluated the effectiveness of regional property disposal at the Regional Financial and Asset Management Agency of Dompu Regency, which faced significant challenges regarding human resource capacity and inventory inaccuracy. The researchers applied a qualitative descriptive approach and collected data through direct observations, in-depth interviews, and documentation studies. The results indicated that the disposal procedure was executed effectively in accordance with standard regulations through rigorous physical verification. Furthermore, the constraint of limited staff quantity was successfully mitigated by digitalizing the inventory system, while the issue of untraceable physical assets was resolved strictly through financial compensation claims. The study concluded that the effective disposal of severely damaged assets successfully prevented the waste of the regional budget and facilitated the systematic planning of future asset requirements.
Determinants of Student Consumer Behavior on the Shopee Online Shopping Platform Widya Anugrah; Mahmud Mahmud; Sumarni Sumarni
Advances in Management & Financial Reporting Vol. 4 No. 2 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i2.781

Abstract

Purpose: This study aims to analyze the determinants of consumer behavior among students at STIE Yapis Dompu regarding their use of the Shopee platform, by examining the influence of lifestyle, financial literacy, and social media. Research Method: This study employs a quantitative, descriptive-associative design. Data were collected using a 5-point Likert scale questionnaire. A sample of 154 active students in the Management Program from the 2022–2025 cohorts was selected using purposive sampling from a population of 706 students, based on the criterion of having made at least two transactions on Shopee. Data analysis was conducted using SEM-PLS with SmartPLS. Results and Discussion: The results indicate that lifestyle and social media positively influence consumer behavior, with social media being the dominant factor. Financial literacy also has a significant influence, but in a direction that does not align with the hypothesis, and thus does not serve as a moderator of consumer behavior in the digital context. Implications: These findings confirm that lifestyle pressures and social media influence the effectiveness of financial literacy. Therefore, financial education needs to be developed in a more context-specific manner, taking into account behavioral aspects and the digital environment.
The Impact of Internal Audit Technology Adoption (CAATs and Data Analytics) on Financial Report Quality through Reporting Accountability Ulfa Ulfa; Mahmud Mahmud; Risca Ariska Ramadhan
Amkop Management Accounting Review Vol. 6 No. 1 (2026): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3694

Abstract

In the digital era, the demands of good governance require the public sector to adopt advanced audit technology. This research aims to examine the effect of Computer-Assisted Audit Techniques (CAATs) and Data Analytics on Financial Report Quality with Reporting Accountability as a mediating variable at the Dompu Regency Inspectorate. Based on Agency Theory, this explanatory quantitative study used a saturated sample technique of 45 auditors. Questionnaire data were analysed using Structural Equation Modelling-Partial Least Squares (SEM-PLS). The test results prove that CAATs' adoption does not directly affect report quality, but rather must go through reporting accountability as a full mediation. Conversely, Data Analytics is proven to have a significant effect both on accountability and directly on financial report quality without requiring mediation intervention. Reporting accountability itself is the most dominant determinant of report quality. This finding has an important implication that investment in supervisory technology infrastructure (especially CAATs) in local government will not impact the quality of public reporting if it is not accompanied by strengthening the overall bureaucratic accountability ecosystem.
The Effect of Facilities and Training on Employee Performance, with Organizational Commitment as an Intervening Variable Eka Puspita Sari; Mahmud Mahmud; Fahrul Mauzu
Advances in Management & Financial Reporting Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i3.964

Abstract

Purpose: This study aims to analyze the direct and indirect effects of workplace facilities and training on employee performance, with organizational commitment as an intervening variable. Research Method: Using an explanatory quantitative approach, this study employed a population of 120 active employees at the Dompu Regency Education, Youth, and Sports Office, with saturation sampling (census). Primary data were collected via a Likert-scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results and Discussion: Workplace amenities and training have been shown to have a positive and significant impact on employee performance. Training also significantly increases organizational commitment, which, in turn, positively impacts performance; thus, commitment partially mediates the training-performance relationship. However, workplace amenities do not significantly affect organizational commitment, so their mediating effect on this relationship is rejected. Implications: Local government administrators with limited regional budgets are advised to prioritize investment in human capital (training) to boost the skills and long-term commitment of civil servants. Future studies are recommended to explore the moderating effects of leadership styles. Originality: This study offers a novel perspective by examining the limitations of the Resource-Based View in the post-autonomy local public sector, empirically demonstrating that tangible assets (infrastructure) do not automatically translate into intangible assets (affective commitment) without a personal approach.
Employee Engagement and Psychological Well-Being on Employee Loyalty through Organizational Citizenship Behavior (OCB) Syidah Syidah; Mahmud Mahmud; Desi Rubiyanti
Advances in Management & Financial Reporting Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i3.970

Abstract

Purpose: This research aims to analyze the effect of employee engagement and psychological well-being on employee loyalty through organizational citizenship behavior (OCB) as a mediating variable at Hotel Aman Gati and Any Lestari. Research Method: A quantitative approach was employed using a total sampling technique involving 45 operational employees. Data were collected via Likert-scale questionnaires and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) through SmartPLS. Results and Discussion: The findings reveal that both employee engagement and psychological well-being have a positive and significant direct impact on employee loyalty and OCB. Furthermore, OCB serves as a significant mediator, linking work engagement, psychological well-being, and long-term employee loyalty. Implications: Hotel management should develop strategic policies that support mental well-being and active engagement to retain human resources sustainably. Future research is recommended to increase sample sizes, include additional hotel tiers, and explore additional variables such as organizational culture. Originality: This study provides originality by empirically confirming the mediating role of OCB within the specific and rarely studied context of a local-scale hospitality ecosystem.
Digital Marketing Strategies and Service Quality on Purchase Decisions: The Role of Purchase Intention as a Mediator in MSMEs Nining Farniati; Mahmud Mahmud; Ibrahim Zakariah
Advances in Management & Financial Reporting Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i3.985

Abstract

Purpose: This study aims to empirically examine the effects of digital marketing strategy and service quality on purchasing decisions, using purchase intention as a mediating variable in a fashion MSME. Research Method: This explanatory quantitative study employed purposive sampling to select 97 active social media followers. Data were collected via online Likert-scale questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results and Discussion: Findings reveal that digital marketing directly and significantly influences purchasing decisions without building purchase intention. Conversely, service quality does not directly impact purchasing decisions; rather, it requires purchase intention as a full psychological mediator to generate real transactions. Implications: Fashion MSMEs should deploy aggressive digital marketing to drive quick sales conversions while simultaneously optimizing customer service quality to cultivate purchase intention for long-term engagement. Originality: This research resolves theoretical inconsistencies regarding the direct effects of digital marketing and service quality by integrating purchase intention as a psychological mediator in the highly dynamic digital fashion MSME sector.
Co-Authors Ade Galu Aisah Aisah Ajeng Puspita Savitri Akhmad Yani Asmawati Aulia Ishardiyanti Desi Rubiyanti Diani Hesti Eka Puspita Sari Fahrudin Fahrudin Fahrul Mauzu Fitra Haerul Jamal Hairudin Hairudin Hermansyah Hermansyah Ibrahim Zakariah Ibrahim Zakariah Irfan Irfan Jumratul Putri Kalisom Kalisom Lilis Marlina Lilis Marlina Muh. Jihan Perdana Muh. Muslim Muhamad Fauzan Fazrin Muhammad Bayu Aldi Wijaya Muhammad Solihin Mutmainah Mutmainah Nargis Aprillianti Ninik Tri Winasis Nining Farniati Nuraini Nuraini Nurhayati Nurhayati Nurul Auliyah Safitri Risca Ariska Ramadhan Risca Ariska Ramadhan Rizky Ramadhan Rizky Ramadhan Ryan Febrianto Shoalihin Shoalihin Sumarni Sumarni Syidah Syidah Trisnawati Supriyani Ulfa Ulfa Widya Anugrah