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All Journal Jurnal Ilmiah Manajemen Kesatuan Amkop Management Accounting Review (AMAR) Vifada Management and Social Sciences
Riyans Ardiansyah
Universitas Borneo Tarakan, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Physics Social Sciences

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The Role of Intellectual Capital in Improving Employee Performance through Employee Engagement in the Hybrid Work Era Budi Hasyim; Aswan; Erick Karunia; Shalahuddin; Muh. Irfandy Azis; Riyans Ardiansyah; Deni Marsha
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4613

Abstract

This research is motivated by changes in the post-pandemic work system that have encouraged the implementation of hybrid work in the education sector, requiring organizations to optimally manage intellectual capital while maintaining employee engagement to improve performance. This study aims to analyze the effect of intellectual capital on employee performance, with employee engagement as a mediating variable, in the education industry in North Kalimantan. The research method used a quantitative approach with a survey technique of lecturers and education staff at several universities in North Kalimantan. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that intellectual capital has a positive and significant effect on employee performance. Employee engagement has also been shown to have a positive and significant effect on employee performance. In addition, employee engagement significantly mediates the relationship between intellectual capital and employee performance. These findings confirm that intellectual capital development will have a stronger impact on performance when supported by a high level of employee engagement. This study concludes that integrating intellectual capital management strategies and increasing employee engagement are key to improving performance in the hybrid work era in the education sector.
Tax Planning, Income Tax Expenses, and Banking Equity Riyans Ardiansyah; Roni Padliansyah; Rudy Bin Ansar; Lim Ming Fook
Vifada Management and Social Sciences Vol. 3 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/2b580p81

Abstract

Purpose: This study aims to analyze the effect of Tax Planning and Income Tax Expenses on the equity of banking companies listed on the Indonesia Stock Exchange for the period 2019–2023. The focus of this study is to examine the extent to which taxation strategies can influence a company's capital structure, particularly its equity component. Research Design and Methodology: This study employs a quantitative, causal-comparative design. The population in this study comprises all companies in the banking sub-sector, and the sample was selected using purposive sampling, yielding 8 companies that met specific criteria. The data used are secondary, obtained from annual financial reports. Data analysis techniques include descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²), all conducted in SPSS version 27. Findings and Discussion: The analysis results show that Tax Planning and Income Tax Expenses have a positive and significant effect on Equity, both partially and simultaneously. This proves that optimal management of taxation aspects can increase the equity value of banking companies. Implications: The practical implications of this study indicate that companies need to integrate tax-planning strategies and income-tax expense management into their long-term financial policies to strengthen their capital position and increase their attractiveness to investors.
Competence and Training as Determinants of Employee Performance: The Mediating Role of Organizational Commitment at the Department of Industry and Trade of Malinau Regency Yulius Steven; Budi Hasyim; Asih Kusuma Wijayanti; Kaujan Kaujan; Riyans Ardiansyah; Aswan Aswan
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3552

Abstract

This study aims to analyze the effects of competence and training on employee performance, with organizational commitment serving as a mediating variable, in the Department of Industry and Trade of Malinau Regency. The research background focuses on various issues related to employee performance, including limitations in technical competence, suboptimal training effectiveness, and variations in employees’ levels of commitment to carrying out public service duties. The Resource-Based View (RBV) theory is employed to explain how competence and training enhance organizational capabilities. This study uses a quantitative, path-analytic approach to examine both direct and indirect relationships among variables. The results indicate that competence and training have a significant effect on employee performance, both directly and indirectly through organizational commitment as a mediating variable. These findings highlight that performance improvement is not solely dependent on employees’ technical skills and knowledge, but also on their level of psychological attachment to the organization. In addition to contributing theoretically to the field of human resource management, this study provides practical recommendations, including developing needs-based training programs, strengthening organizational culture, and implementing sustainable competency development policies to improve employee performance in local government institutions.
Co-Authors Asih Kusuma Wijayanti Aswan Aswan Aswan Aswan Budi Hasyim Deni Marsha Erick Karunia Kaujan Kaujan Lim Ming Fook Muh. Irfandy Azis Roni Padliansyah Rudy Bin Ansar Shalahuddin Yulius Steven