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International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Published by CV. RADJA PUBLIKA
ISSN : -     EISSN : 28084713     DOI : https://doi.org/10.54443/ijebas
Core Subject : Economy,
Economics, Econometrics & Finance
This journal aims to examine new breakthroughs and current issues regarding advances in science and technology in the fields of Economics, Business, Sharia Administration, Accounting and Agriculture Management
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 868 Documents
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THE INFLUENCE OF WORK MOTIVATION, WORK DISCIPLINE, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT PT. SARANG MAS SEJAHTERA Daulay, Dahmal; Tibrani, Tibrani; Ramadhan, Denny Ammari; Suryatman, Dede
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v6i1.5298

Abstract

This study examines the influence of work motivation, work discipline, and work environment on employee performance at PT Sarang Mas Sejahtera, an automotive distribution and sales company in Indonesia. Using a quantitative, causal‑associative design, data were collected from 75 employees through a Likert‑scale questionnaire and analyzed using multiple linear regression. The findings show that employees report good levels of work motivation, work discipline, work environment, and performance. The results indicate that work motivation, work discipline, and work environment each have a positive and statistically significant effect on employee performance. Simultaneously, the three variables explain 56% of the variance in performance, confirming the robustness of the proposed model. These findings support Social Exchange Theory and Expectancy Theory by demonstrating that fair rewards, clear rules, and a conducive work environment foster reciprocal employee responses in the form of higher performance. The study suggests that integrated management of motivation, discipline, and work environment is crucial for sustaining employee performance in competitive automotive distribution and sales settings, and recommends that future research incorporate additional factors such as leadership, competence, and reward systems to build a more comprehensive performance model.
THE INFLUENCE OF ORGANIZATIONAL JUSTICE, PERCEIVED ORGANIZATIONAL SUPPORT, INNOVATIVE WORK BEHAVIOR, EMOTIONAL INTELLIGENCE, AND ORGANIZATIONAL TRUST ON EMPLOYEE PERFORMANCE AT PT ALCON BATAM. Nainggolan, Marisa; Nasution, Habibuddin; Siregar, Hanafi; Salvira, Annisa Rara
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19355114

Abstract

Employee performance is a critical determinant of organizational effectiveness in large, labor‑intensive manufacturing companies. This study examines the influence of organizational justice, perceived organizational support, innovative work behavior, emotional intelligence, and organizational trust on employee performance at PT Alcon Batam, Indonesia. Using a quantitative, causal‑associative design, data were collected from 400 employees selected through proportional stratified random sampling across major departments. The constructs were measured with a structured questionnaire on a five‑point Likert scale, and the data were analyzed using multiple linear regression after validity, reliability, and classical assumption tests were satisfied. The results show that all five variables have positive and statistically significant effects on employee performance, both partially and simultaneously, with emotional intelligence emerging as the strongest predictor. The regression model explains 60.8% of the variance in employee performance (R² = 0.608; F = 79.49; p < 0.001), indicating that fairness, perceived support, innovative behavior, emotional capabilities, and organizational trust jointly form a critical socio‑psychological foundation for enhancing performance in a large manufacturing context. These findings provide theoretically grounded and context‑specific implications for the design of integrated human resource management strategies in emerging economy settings.
THE EFFECT OF WORK-LIFE FLEXIBILITY POLICY ON PERFORMANCE AND ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB): WITH BURNOUT AS A MEDIATOR VARIABLE Sefiana Putri Suleman; Ade Solahudin; Eteh Resa Asyifa
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v6i1.5314

Abstract

This study aims to analyze the effect of Work-Life Flexibility Policy on employee performance and Organizational Citizenship Behavior (OCB), with burnout as a mediating variable. The study used a quantitative approach with an explanatory research method. Data were collected through questionnaires from employees of PT Kaiti Global Indonesia and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the help of SmartPLS. The results of the study indicate that Work-Life Flexibility Policy has a negative and significant effect on burnout and a positive and significant effect on employee performance and OCB. Burnout has a negative and significant effect on performance and OCB, and is proven to mediate the relationship between Work-Life Flexibility Policy and employee performance and OCB. This study concludes that the implementation of an effective work flexibility policy can reduce burnout, thereby improving performance and encouraging employee OCB behavior.
SUSTAINABILITY PERFORMANCE, GREEN FINANCE AND FIRM VALUE: THE MODERATING EFFECT OF TAX PLANNING Fitrie, Melisa; Geraldina, Ira; Irawati
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19347180

Abstract

This study examines whether tax planning moderates the effect of sustainability performance on firm value in companies listed on the Indonesia Stock Exchange during 2020–2024. Using panel data from 58 companies selected through purposive sampling, this research applies a quantitative approach with Moderated Regression Analysis (MRA). The findings show that sustainability performance has a significant negative effect on firm value, while green finance has no significant effect. In addition, tax planning does not moderate the relationship between sustainability performance and firm value, nor does it strengthen the effect of green finance on firm value. These results indicate that investors may not immediately perceive sustainability and green finance initiatives as value-enhancing, particularly when their short-term economic benefits remain unclear. The study contributes to the literature on corporate sustainability, tax planning, and firm value in emerging markets.
THE EFFECT OF WORK DISCIPLINE, COMPETENCE, AND REWARDS ON EMPLOYEE PERFORMANCE AT BANK BCA KFPT BATAM Aprilia Puspita Sari; Sabri; Sumardin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19356725

Abstract

This study aims to analyze the effect of Work Discipline, Competence, and Reward on Employee Performance at Bank BCA KFPT Batam. This research employs a quantitative method with an associative approach. The population consisted of 198 employees, and the sample was determined using the Slovin formula with a 10% margin of error, resulting in 66 respondents. The sampling technique used was Simple Random Sampling. Data analysis was conducted using multiple linear regression with the assistance of SPSS software.The validity test results indicated that all questionnaire items were valid, with r-count values greater than 0.244 and significance values less than 0.05. The reliability test showed that all variables were reliable, with Cronbach's Alpha values greater than 0.60 (Work Discipline = 0.876; Competence = 0.859; Reward= 0.827; Employee Performance = 0.873). The classical assumption tests demonstrated that the data were normally distributed (Sig. 0.078 > 0.05), with no multicollinearity (Tolerance > 0.10 and VIF < 10) and no heteroscedasticity.Simultaneously, Work Discipline, Competence, and Reward had a significant effect on Employee Performance, with an F-value of 29.703 > 2.75 and a significance level of 0.000 < 0.05. The coefficient of determination (R²) was 0.590, indicating that 59.0% of the variation in Employee Performance could be explained by the three independent variables, while the remaining 41.0% was influenced by other factors not examined in this study.
THE INFLUENCE OF TALENT MANAGEMENT, WORK ENVIRONMENT, AND COMPETENCE ON EMPLOYEE PERFORMANCE AT THE DEPARTMENT OF COOPERATIVES, MICRO ENTERPRISES, INDUSTRY, AND TRADE OF BINTAN REGENCY Bobby Ansyari Hasibuan; Sumardin; Suyono; Sabri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v6i1.5335

Abstract

This study aims to determine the influence of talent management, work environment, and competence on employee performance at the Cooperatives, Micro Enterprises, Industry, and Trade Office of Bintan Regency. The population in this study amounted to 80 respondents, using a saturated sampling technique so that the entire population became the sample, namely 80 respondents. The sampling technique was carried out with a saturated sample. Data collection was carried out by distributing questionnaires to respondents. The collected data were processed using SPSS software. The results of the study indicate that partially, Talent Management has a significant effect on employee performance with a significance value of <0.001 (<0.05), Work Environment has a significant effect on employee performance with a significance value of 0.002 (<0.05), and Competence has a significant effect on employee performance with a significance value of <0.001 (<0.05). Simultaneously, talent management, work environment, and competence have a significant effect on employee performance with a significance value of <0.001 (<0.05). The Adjusted R Square value is 0.999 or 99.9%, which means that talent management, work environment, and competence are able to explain 99.9% of employee performance variations, while the remaining 0.1% is influenced by other variables not discussed in this study.
THE EFFECT OF SPEED IN PROVIDING SERVICE, SERVICE OFFICER ABILITY AND QUALITY OF FACILITIES AND INFRASTRUCTURE ON PUBLIC SATISFACTION AT THE BELIAN VILLAGE OFFICE, BATAM DISTRICT, BATAM CITY Sri Marlinawati; Sabri; Sumardin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19355887

Abstract

This study aims to analyze the effect of Service Delivery Speed, Service Officers' Competence, and Quality of Facilities and Infrastructure on Community Satisfaction at the Belian Village Office, Batam Kota District, Batam City. This research employed a quantitative method with a sample of 100 respondents determined using the Slovin formula and Simple Random Sampling technique. The data were analyzed using multiple linear regression with the assistance of SPSS.The validity test results indicate that all items are valid (r-count > 0.197; sig < 0.05) and reliable with Cronbach's Alpha > 0.60 (X₁ = 0.916; Simultaneously, the three variables have a significant effect on Community Satisfaction with an F-value of 36.663 > 2.61 and a significance of 0.000 < 0.05, and an R² value of 0.534, meaning that 53.4% ​​of the variation in community satisfaction can be explained by the research model. Partially, Service Delivery Speed ​​(t = 2.253; sig 0.026), Service Officers' Competence (t = 10.349; sig 0.000), and Quality of Facilities and Infrastructure (t = 3.761; sig 0.000) have a positive and significant effect on Community Satisfaction. The most dominant variable is Service Officers' Competence (Beta = 0.785).
THE EFFECT OF TEAMWORK, INTERPERSONAL COMMUNICATION AND LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE IN THE BATAM CITY DISTRICT OFFICE Putra Khosenda Pratisara Wirya; Sabri; Sumardin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v6i1.5337

Abstract

This study aims to determine and analyze the influence of Teamwork, Interpersonal Communication, and Leadership Style on Employee Performance at the Batam City District Office. The research method used is a quantitative method with a survey approach. The population in this study were all employees of the Batam City District Office, totaling 75 people. Because the population is less than 100 people, the sampling technique used is a census technique, so that the entire population was used as research respondents. The data collection technique was carried out through the distribution of questionnaires measured using a Likert scale. Data processing and analysis were carried out with the help of the SPSS program through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing using t-tests, F-tests, and coefficients of determination (R²).
THE INFLUENCE OF HUMAN RESOURCE COMPETENCIES, BUDGET PLANNING AND BUDGET IMPLEMENTATION ON BUDGET ABSORPTION OF REGIONAL APPARATUS ORGANIZATIONS (OPD) IN BATAM CITY GOVERNMENT Anisa Sangadji; Sabri; Sumardin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19355346

Abstract

This study aims to determine and analyze the influence of Human Resource Competence, Budget Planning, and Budget Implementation on Budget Absorption of Regional Apparatus Organizations (OPD) in the Batam City Government. This study was conducted at OPDs of the Batam City Government with a total of 89 respondents. The variables used in this study consist of Human Resource Competence (X1), Budget Planning (X2), Budget Implementation (X3), and Budget Absorption (Y).The data analysis methods used were simple linear regression and multiple linear regression to determine the relationship and influence between the independent variables on the dependent variable. Hypothesis testing was conducted using the t-test (partial), F-test (simultaneous), and coefficient of determination (R²) test. Data processing was performed using SPSS statistical software.
THE EFFECT OF SERVICE REQUIREMENTS, SERVICE PROCEDURES, SERVICE TIME AND SERVICE RATES ON PUBLIC SATISFACTION AT THE ORGANIZATIONAL OFFICE OF THE BATAM CITY REGIONAL SECRETARIAT Nurhasanah; Sabri; Sumardin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v6i1.5339

Abstract

This study aims to determine and analyze the influence of Service Requirements, Service Procedures, Service Time, and Service Rates on Public Satisfaction at the Organizational Section of the Regional Secretariat of Batam City. The research method used is a quantitative method with a survey approach. The population in this study were the community who use services at the Organizational Section of the Regional Secretariat of Batam City, with a sample size of 100 respondents. The data collection technique was carried out through the distribution of questionnaires measured using a Likert scale. Data processing and analysis were carried out using the SPSS program.The results of the study indicate that simultaneously Service Requirements, Service Procedures, Service Time, and Service Rates have a positive and significant effect on Public Satisfaction, as evidenced by the F-count value of 90.847 which is greater than the F-table of 2.47 and a significance value of 0.000 <0.05. Partially, Service Requirements have a significant effect on Public Satisfaction with a t-count value of 9.712> t-table 1.985 and a significance of 0.000 <0.05. Service Procedures also have a significant effect on Public Satisfaction with a t-count value of 16.113> t-table 1.985 and a significance of 0.000 <0.05. Service Time has a significant effect on Public Satisfaction with a t-count value of 6.482> t-table 1.985 and a significance of 0.000 <0.05. Furthermore, Service Rates have the most dominant and significant influence on Public Satisfaction with a t-count value of 17.603 > t-table 1.985 and a significance of 0.000 < 0.05. Thus, it can be concluded that improving service quality in all aspects will have an impact on increasing public satisfaction.

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