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Value: Jurnal Manajemen dan Akuntansi
Published by Universitas Muhammadiyah Cirebon
ISSN : 19790643     EISSN : 26857324     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Value: Jurnal Manajemen dan Akuntansi Jurnal ini berisi tentang penelitian di ranah manajemen, sumber daya manusia, bisnis, marketing, dan akuntansi.
Arjuna Subject : -
Articles 395 Documents
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Job Involvement Memoderasi Psychological Climate dan Affective Commitment terhadap Kesehatan Mental Karyawan Zahrima Isma Fidyah; Anwar Mansyur
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 3 (2026): September - Desember
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v21i3.8633

Abstract

In the stressful era of industry 4.0, employee mental health has become an important issue, especially in the manufacturing industry environment such as garments. This study aims to analyze the role of job involvement in moderating the relationship between psychological climate and affective commitment to employee mental health at PT Samkyung Jaya Garment, Semarang, in the May 2026 research period. This study uses a quantitative approach with an explanatory-predictive design. The population in this study is all employees of PT Samkyung Jaya Garment, with a sample of 150 respondents selected using non-probability sampling techniques with purposive sampling based on selection criteria including gender, age, and length of employment. The main instrument used in data collection was a structured questionnaire compiled based on indicators of psychological climate, affective commitment, job involvement, and mental well-being. The data was analyzed using SmartPLS using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The results of the study show that psychological climate has a positive and significant, albeit relatively weak, effect on employees' mental health. Meanwhile, affective commitment does not have a significant effect on employee mental health. In addition, job involvement has not been shown to moderate the relationship between psychological climate and affective commitment to employee mental health. These findings show that the quality of the psychological climate plays a greater role in maintaining the mental health of employees than affective commitment to the organization and the level of job involvement.
Job Mutation and Employee Performance: The Mediating Role of Work-Life Balance Diva Nabilah Febyona; Sri Surjani Tjahjawati
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 3 (2026): September - Desember
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v21i3.8681

Abstract

Amid accelerating structural change, organizations face mounting pressure to sustain employee performance, particularly as human resource interventions such as mutation are often introduced without sufficient regard for employee well-being. This study examines how mutation influences employee performance, with work-life balance positioned as a mediating variable. Using a quantitative, explanatory survey design, data were gathered from 142 outsourcing employees of a state-owned electricity company who had previously undergone mutation, selected through saturated sampling. An online questionnaire served as the primary data collection instrument, and the resulting data were analyzed through Structural Equation Modeling with Partial Least Squares (SEM-PLS) using SmartPLS software. Findings reveal that mutation exerts a significant positive effect on employee performance and on work-life balance, that work-life balance in turn significantly and positively affects employee performance, and that work-life balance significantly mediates the relationship between mutation and employee performance. Taken together, these results indicate that mutation contributes to employee performance through both a direct pathway and an indirect channel mediated by work-life balance, with the direct effect proving stronger in magnitude, underscoring the need for organizations to integrate employee well-being into the design of mutation policies.
Apakah Karakteristik Dewan Direksi Dan Independensi Komisaris Berperan Dalam Penghindaran Pajak? Aulia Yasmin; Andrey Hasiholan Pulungan; Valentino Dante Mulyono
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 3 (2026): September - Desember
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v21i3.8684

Abstract

This study aims to analyze the influence of board of directors and board of commissioners' characteristics on tax avoidance practices in companies from the raw materials, consumer goods, energy, and industrial sectors listed on the Indonesia Stock Exchange (IDX) since year 2022–2024. The characteristics of the board of directors are board size and gender diversity. Meanwhile, the characteristic of the board of commissioners is independent commissioners. The research uses 197 companies with a total of 591 firm-year observations. The data were analyzed using multiple linear regression to test the influence of commissioners indenpendence, board size, and board gender diversity on tax avoidance. The research results show that board size, board gender diversity, and commissioner independence do not have a significant effect on tax avoidance. Only the control variable, specifically the firm size, has a significant impact, where larger companies tend to engage in Lower tax avoidance. This research contributes to the tax avoidance literature by providing evidence that board and commisioner  characteristics do not significantly influence corporate tax decisions, thus the Agency Theory and Upper Echelon Theory do not fully explain this behavior. From a practical standpoint, regulators can increase oversight of small-sized companies that tend to have a higher tax avoidance.
Pengaruh Budaya, Motivasi, dan Kepemimpinan terhadap Kinerja Karyawan Melalui Kepuasan Putri Aulia Santika; Desi Trisnawati
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 2 (2026): Mei - Agustus 2026
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v21i2.8767

Abstract

This study aims to examine the mediating role of job satisfaction in the relationship between organizational culture, work motivation, and transformational leadership regarding the performance of production staff at PT Laksana Bus Manufaktur. Employing a quantitative approach, data were collected via questionnaires distributed to a sample of 292 production employees selected through purposive sampling. Statistical analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The results confirm that organizational culture, work motivation, and transformational leadership exert positive and significant influences—both directly on job satisfaction and employee performance, and indirectly through the mediating variable. Furthermore, these findings reinforce Social Exchange Theory and offer practical implications for manufacturing management in designing comprehensive human resource strategies to enhance productivity.
Mediasi Employee Engagement dalam Meningkatkan Kinerja Karyawan Perusahaan Distribusi di Batam Yuli Indah Fajar Dini; Cheryl Cheryl
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 3 (2026): September - Desember
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v21i3.8711

Abstract

Increasingly intense business competition requires distribution companies to maintain optimal employee performance. However, high operational demands, heavy workloads, and less supportive working conditions may reduce employee engagement and employee performance. Therefore, this study analyzes the effect of work-life balance and work environment on employee performance, with employee engagement as a mediating variable among distribution company employees in Batam. Using a quantitative approach and survey method via questionnaires, data from 300 employees were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that WLB and WE have positive and significant effects on both EE and EP. Furthermore, EE positively affects EP and mediates the relationships of WLB and WE on EP. Companies are recommended to strengthen work-life balance policies and workplace comfort to boost engagement and performance. Future research should expand the scope and incorporate additional variables.

Page 40 of 40 | Total Record : 395

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