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<![CDATA[PENGARUH BEBAN KERJA, STRES KERJA, DAN WORK-FAMILY CONFLICT TERHADAP BURNOUT PEGAWAI KPP PRATAMA SIDOARJO SELATAN ]]>
<![CDATA[Pratiwi Widayanti, Ni Made Ayu Mega]]>;
<![CDATA[Rahayu, Sri]]>;
<![CDATA[Sari, Anita Kartika]]>
<![CDATA[ JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
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DOI: 10.34127/jrlab.v15i2.2417
<![CDATA[This study aims to analyze the effects of workload, job stress, and work-family conflict on employee burnout at the Sidoarjo Selatan Primary Tax Office. This study employed a quantitative approach with a causal associative design. The population consisted of 100 employees, while a sample of 80 respondents was determined using the Slovin formula with a 5% margin of error. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with SPSS. The results show that workload has a positive and significant effect on burnout (B = 0.402; β = 0.647; t = 10.142; p < 0.001). Job stress has a positive and significant effect on burnout (B = 0.158; β = 0.221; t = 3.456; p = 0.001). Work-family conflict also has a positive and significant effect on burnout (B = 0.346; β = 0.407; t = 6.397; p < 0.001). Simultaneously, the three variables significantly affect burnout (F = 58.459; p < 0.001). The adjusted R-squared value of 0.686 indicates that the model explains 68.6% of the variation in burnout, while the remaining 31.4% is explained by other factors. Workload is the most dominant variable based on its standardized beta coefficient. These findings emphasize the importance of managing workload, controlling job stress, and supporting the balance between work and family roles to prevent employee burnout.]]>
<![CDATA[PENGARUH TEKANAN WAKTU (TIME PRESSURE) DAN DUKUNGAN ORGANISASI (PERCEIVED ORGANIZATIONAL SUPPORT) TERHADAP KUALITAS AUDIT (AUDIT QUALITY) DENGAN STRESS KERJA (JOB STRESS) SEBAGAI VARIABEL MEDIASI PADA PEGAWAI SUBUNSUR AUDIT KANWIL DIREKTORAT JENDERAL BEA DAN CUKAI JAWA TIMUR I ]]>
<![CDATA[Yazid, Zulfadli]]>;
<![CDATA[Rahayu, Sri]]>;
<![CDATA[Fitrianty, Rifda]]>
<![CDATA[ JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
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DOI: 10.34127/jrlab.v15i2.2418
<![CDATA[This study aims to analyze the effects of time pressure and perceived organizational support on audit quality, with job stress as a mediating variable among employees of the Audit Subunit 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. Hypothesis testing was conducted through bootstrapping with 500 subsamples. The results show that time pressure has a positive and significant effect on job stress, while perceived organizational support has a negative and significant effect on job stress. Job stress has a negative and significant effect on audit quality. Time pressure and perceived organizational support do not have significant direct effects on audit quality. Job stress mediates the effect of time pressure on audit quality but does not mediate the effect of perceived organizational support on audit quality. These findings indicate that managing time pressure and job stress is essential for maintaining audit quality.]]>
<![CDATA[PENGARUH PELATIHAN DAN KEPEMIMPINAN TRANSFORMASIONAL TERHADAP ADAPTABILITAS PEGAWAI DENGAN KOMPETENSI SEBAGAI VARIABEL MEDIASI PADA PEGAWAI KANTOR WILAYAH DIREKTORAT JENDERAL BEA DAN CUKAI JAWA TIMUR I ]]>
<![CDATA[Zulkarnain, Zaki]]>;
<![CDATA[Rahayu, Sri]]>;
<![CDATA[Fitrianty, Rifda]]>
<![CDATA[ JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
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DOI: 10.34127/jrlab.v15i2.2419
<![CDATA[This study aims to analyze the effects of training and transformational leadership on employee adaptability, with competence as a mediating variable among employees of 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 194 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 training and transformational leadership have positive and significant effects on employee competence. Competence, training, and transformational leadership also have positive and significant effects on employee adaptability. Competence significantly mediates the effects of training and transformational leadership on employee adaptability. Since both the direct and indirect effects are significant, competence functions as a complementary partial mediator. These findings indicate that employee adaptability can be strengthened through relevant training programs, transformational leadership practices, and continuous competence development.]]>
<![CDATA[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 ]]>
<![CDATA[Arba, Yan Muhtadi]]>;
<![CDATA[Rahayu, Sri]]>;
<![CDATA[Fitrianty, Rifda]]>
<![CDATA[ JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
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DOI: 10.34127/jrlab.v15i2.2420
<![CDATA[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.]]>
<![CDATA[PENGARUH RISIKO PEKERJAAN DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DENGAN KEPEMIMPINAN TRANSFORMASIONAL SEBAGAI VARIABEL MODERASI PADA PEGAWAI KANTOR WILAYAH DJBC JAWA TIMUR I ]]>
<![CDATA[Anshori, Wahid]]>;
<![CDATA[Rahayu, Sri]]>;
<![CDATA[Fitrianty, Rifda]]>
<![CDATA[ JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
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DOI: 10.34127/jrlab.v15i2.2421
<![CDATA[This study aims to analyze the effects of occupational risk and work environment on employee performance and examine the moderating role of transformational leadership among employees of customs and excise regional office I of east java. This study employed a quantitative survey approach. The population and sample consisted of 194 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 occupational risk has a negative and significant effect on employee performance, while the work environment and transformational leadership have positive and significant effects on employee performance. Transformational leadership does not moderate the effect of occupational risk on employee performance. However, transformational leadership strengthens the positive effect of the work environment on employee performance. The research model explains 72.2% of the variance in employee performance. These findings indicate that improving employee performance requires effective occupational risk management, a supportive work environment, and stronger transformational leadership practices.]]>
<![CDATA[PENGARUH ETHICAL CLIMATE DAN KEPEMIMPINAN ETIS TERHADAP MORAL DISENGAGEMENT DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MEDIASI PADA PEGAWAI KANTOR WILAYAH DJBC JAWA TIMUR I ]]>
<![CDATA[Suhartoyo, Suhartoyo]]>;
<![CDATA[Rahayu, Sri]]>;
<![CDATA[Fitrianty, Rifda]]>
<![CDATA[ JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
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DOI: 10.34127/jrlab.v15i2.2422
<![CDATA[This study aims to analyze the effects of ethical climate and ethical leadership on moral disengagement, with organizational commitment as a mediating variable among employees of 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 194 employees selected through saturated sampling. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS. Hypothesis testing was conducted through a bootstrapping procedure. The results show that ethical climate and ethical leadership have positive and significant effects on organizational commitment. Organizational commitment, ethical climate, and ethical leadership have negative and significant effects on moral disengagement. Organizational commitment also partially and complementarily mediates the effects of ethical climate and ethical leadership on moral disengagement. The model explains 66.1% of the variance in moral disengagement. These findings indicate that strengthening the ethical climate, leadership role modeling, and employee commitment is essential to reducing the tendency to justify behavior that conflicts with organizational moral values]]>
<![CDATA[PENGARUH WORK LIFE BALANCE DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI KANWIL DJBC JAWA TIMUR I DENGAN EMPLOYEE ENGAGEMENT SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Asdwiyantoro, Septian]]>;
<![CDATA[Rahayu, Sri]]>;
<![CDATA[Fitrianty, Rifda]]>
<![CDATA[ JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
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DOI: 10.34127/jrlab.v15i2.2423
<![CDATA[This study aims to analyze the effects of work-life balance and the work environment on employee performance, with emp loyee engagement as a mediating variable at customs and excise regional office I of east java. This study employed a quantitative approach using an explanatory research design and survey method. The population and sample consisted of 194 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 indicate that work-life balance and the work environment have positive and significant effects on employee engagement and employee performance. Employee engagement also has a positive and significant effect on employee performance. Furthermore, employee engagement partially and complementarily mediates the effects of work-life balance and the work environment on employee performance. Work-life balance has the strongest direct effect on employee performance. The research model explains 61.4% of the variance in employee performance. These findings indicate that improving employee performance requires strengthening work-life balance, creating a supportive work environment, and increasing employee engagement]]>
<![CDATA[PENGARUH BEBAN KERJA DAN LINGKUNGAN KERJA TERHADAP BURNOUT DENGAN WORK LIFE BALANCE SEBAGAI VARIABEL MEDIASI PADA PEGAWAI KANTOR WILAYAH DJBC JAWA TIMUR I ]]>
<![CDATA[Febriana, Ika]]>;
<![CDATA[Rahayu, Sri]]>;
<![CDATA[Fitrianty, Rifda]]>
<![CDATA[ JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
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DOI: 10.34127/jrlab.v15i2.2424
<![CDATA[This study aims to analyze the effects of workload and work environment on burnout, with work-life balance as a mediating variable among employees of 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 194 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 workload has a negative and significant effect on work-life balance, while the work environment has a positive and significant effect on work-life balance. Work-life balance and the work environment have negative and significant effects on burnout, whereas workload has a positive and significant effect on burnout. Work-life balance also provides complementary partial mediation in the effects of workload and the work environment on burnout. The research model explains 65% of the variance in burnout. These findings indicate that controlling workload, creating a supportive work environment, and strengthening work-life balance are essential for reducing employee burnout.]]>
<![CDATA[PENGARUH BEBAN KERJA DAN TEKANAN REGULASI TERHADAP STRESS KERJA DENGAN WORK LIFE BALANCE SEBAGAI VARIABEL MEDIASI PADA PEGAWAI KANTOR WILAYAH DIREKTORAT JENDERAL BEA DAN CUKAI JAWA TIMUR I ]]>
<![CDATA[Prihandana, Herdi]]>;
<![CDATA[Rahayu, Sri]]>;
<![CDATA[Fitrianty, Rifda]]>
<![CDATA[ JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
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DOI: 10.34127/jrlab.v15i2.2425
<![CDATA[This study aims to analyze the effects of workload and regulatory pressure on job stress, with work-life balance as a mediating variable among employees of 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 194 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 workload and regulatory pressure have negative and significant effects on work-life balance. Work-life balance has a negative and significant effect on job stress. Workload and regulatory pressure have positive and significant effects on job stress. Work-life balance partially mediates the effects of workload and regulatory pressure on job stress. Workload was found to have the strongest influence on job stress. These findings indicate that workload management, simplification of regulatory demands, and strengthening work-life balance are important measures for reducing employee job stress.]]>
<![CDATA[PENGARUH PELATIHAN DAN PENGEMBANGAN KARIR TERHADAP KINERJA PEGAWAI KANTOR WILAYAH DJBC JAWA TIMUR I DENGAN KOMPETENSI SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Wibowo, Edy Dwi]]>;
<![CDATA[Rahayu, Sri]]>;
<![CDATA[Fitrianty, Rifda]]>
<![CDATA[ JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
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DOI: 10.34127/jrlab.v15i2.2426
<![CDATA[This study aims to analyze the effects of training and career development on employee performance, with competence as a mediating variable, at customs and excise regional office I of east java. The study employed a quantitative explanatory approach using a survey method. The population and sample consisted of 194 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 training and career development have positive and significant effects on competence. Competence, training, and career development also have positive and significant effects on employee performance. Competence significantly mediates the effect of training on employee performance and the effect of career development on employee performance. Both mediating relationships indicate complementary partial mediation. Training has the strongest direct effect on employee performance. These findings highlight the importance of applicable training, well-directed career development, and continuous competence enhancement in improving employee performance.]]>
