JURNAL LENTERA BISNIS
Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026

PENGARUH PENEGAK DISIPLIN DAN SISTEM REWARD AND PUNISHMENT TERHADAP KEPATUHAN PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI PADA SUB UNSUR AUDIT KANWIL BEA DAN CUKAI JAWA TIMUR I

Arba, Yan Muhtadi (Unknown)
Rahayu, Sri (Unknown)
Fitrianty, Rifda (Unknown)



Article Info

Publish Date
30 Jun 2026

Abstract

This study aims to analyze the effects of discipline enforcement and reward and punishment systems on employee compliance, with job satisfaction as a mediating variable among employees of the Audit Sub-Element at customs and excise regional office I of east java. This study employed a quantitative approach using a survey method. The population and sample consisted of 41 employees selected through saturated sampling. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling with SmartPLS. The results show that discipline enforcement and reward and punishment systems have positive and significant effects on job satisfaction. Job satisfaction has a positive and significant effect on employee compliance and represents the strongest direct effect in the research model. In contrast, discipline enforcement and reward and punishment systems do not have significant direct effects on employee compliance. Job satisfaction fully mediates the effects of discipline enforcement and reward and punishment systems on employee compliance. These findings indicate that employee compliance can be more effectively strengthened through fair, transparent, and consistent discipline enforcement and reward and punishment systems that improve job satisfaction.

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Journal Info

Abbrev

jrlab

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Lentera Bisnis (ISSN 2252-9993, e-ISSN 2598-618X) ini merupakan jurnal ilmiah berkala yang terbit berdasarkan kaidah jurnal ilmiah ditujukan untuk mempublikasikan karya ilmiah hasil penelitian, pengembangan dan studi pustaka di bidang ilmu administrasi bisnis meliputi peminatan ilmu bisnis. ...