Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Nanik Sisharini
Merdeka University of Malang
Religion Humanities Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
THE EFFECT OF REWARD SYSTEMS, WORK ENVIRONMENT, AND DISCIPLINE ON EMPLOYEE PERFORMANCE IN EDUCATIONAL INSTITUTIONS: AN EMPIRICAL AND MANAGERIAL PERSPECTIVE Sindi Prati Minanda; Tanto G. Sumarsono; Nanik Sisharini; Krisna Veda Aryaputra
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 3 No. 1 (2025): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Publisher : Adisam Publisher

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

Abstract

This study aims to examine the influence of reward and work environment on employee performance through work discipline at BMB Air-Langga, an educational institution. A total of 84 permanent employees participated in the research, providing data through structured questionnaires using a five-point Likert scale. The validity and reliability of the instruments were verified using SPSS version 25, employing Pearson correlation for validity and Cronbach’s Alpha for reliability (α > 0.70). Descriptive analysis was conducted to assess respondents’ perceptions of the variables, while inferential analysis via path analysis with SPSS was used to investigate the causal relationships among reward, work environment, work discipline, and employee performance. The results reveal that both reward and work environment positively and significantly impact employee performance, both directly and indirectly through work discipline as a mediating variable. The findings support the theoretical premise that effective human resource management practices, including fair compensation and a supportive work environment, enhance employee discipline and motivation, ultimately leading to improved performance. This research contributes practical insights for organizational leaders seeking to optimize performance through targeted HR strategies, utilizing SPSS in quantitative analysis to ensure robust and valid conclusions.
UNVEILING THE CENTRAL MECHANISM: ICFR AS A MEDIATOR OF HUMAN CAPITAL AND TECHNOLOGY IN PUBLIC SECTOR FINANCIAL REPORTING QUALITY Risti’ani Malik Janisoleha; Sugeng Haryanto; Nanik Sisharini
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Publisher : Adisam Publisher

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

Abstract

This study investigates the determinants of Financial Reporting Quality (FRQ) within the unique institutional context of Indonesian District Courts, focusing on the mediating role of Internal Control over Financial Reporting (ICFR). While prior public sector accounting literature offers inconsistent findings regarding the direct effects of Human Capital (proxied by Financial Management Policy, X1) and Financial Applications (X2) on FRQ, this research proposes that ICFR (Y1) functions as the critical mechanism translating these resources into reliable reporting outcomes (Y2). Employing a quantitative explanatory design, data were collected from 175 financial management officers across District Courts in East Java, institutions characterized by centralized governance and standardized financial systems (e.g., SAKTI, E-Rekon). Path analysis results reveal that Financial Applications exert a stronger influence on ICFR than Financial Management Policy. Crucially, ICFR emerged as the most significant predictor of FRQ. The mediation analysis confirms that ICFR partially mediates the X1-Y2 relationship and dominantly mediates the X2-Y2 relationship. This finding underscores the shift toward system-dependent controls in centralized public institutions, where technological infrastructure effectively institutionalizes internal controls. The study extends public sector accounting theory by integrating Agency Theory, Human Capital Theory, and the Technology Acceptance Model within a unified mediation framework, offering practical insights for strengthening governance and internal control systems within the judiciary to achieve high-quality financial reporting and unqualified audit opinions
Co-Authors Krisna Veda Aryaputra Risti’ani Malik Janisoleha Sindi Prati Minanda Sugeng Haryanto Tanto G. Sumarsono