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KARONA CAHYA SUSENA
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Jurnal Akuntansi, Manajemen dan Bisnis Digital
Published by Universitas Dehasen Bengkulu
ISSN : 28098595     EISSN : 28098692     DOI : https://doi.org/10.37676/jambd
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
JURNAL AKUNTANSI, MANAJEMEN DAN BISNIS DIGITAL is a peer-reviewed journal. Journal of Accounting, Management and Digital Business invites academics and researchers who do original research in the fields of accounting, management, and Digital Business including but not limited to: Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Digital Business Science Digital Business Managemen Digital Business Technology Financial Technology Digital Marketing Digital Business & E-Commerce Digital Economics Cloud Computing Digital Business Analysis Design Content Creation Statistics Computing UI/UX Design Digital Branding E-Retailing Customer Relationship Management for Digital Business Digital Business Strategic Business Ethics for Digital Business Services Marketing Digital Business Valuation Digital Analytics for Marketing Digital Project Management Content Management Big Data & Business Intelligence Knowledge Management and Innovation Cyber Security for Digital Business
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 354 Documents
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The Influence Of Perceived Quality, Brand Trust, And Customer Satisfaction On Customer Loyalty At PT. Sinar Sakti Sampoerna Vanessa Amalia; Tri Lestira Putri Warganegara
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11400

Abstract

This study aims to examine the effect of Perceived Quality, Brand Trust, and Customer satisfaction on Customer loyalty among customers of PT. Sinar Sakti Sampoerna. Intense competition in the logistics service industry requires companies not only to attract customers but also to maintain their loyalty. This research employs a quantitative approach with an associative research design and an ex-post facto method to analyze the influence of Perceived Quality, Brand Trust, and Customer satisfaction on Customer loyalty. The research population consists of 3,162 customers, with a sample of 97 respondents. Data were collected through Likert-scale questionnaires and documentation, then analyzed using multiple linear regression, instrument validity and reliability tests, descriptive statistics, normality and homogeneity tests, as well as hypothesis testing using independent t-tests and ANOVA. The results indicate that Perceived Quality, Brand Trust, and Customer satisfaction each have a significant effect on Customer loyalty among customers of PT. Sinar Sakti Sampoerna. Furthermore, these three variables simultaneously have a significant influence, demonstrating that integrated improvements in service quality, brand trust, and customer satisfaction can sustainably enhance customer loyalty
Analysis of Organizational Culture and Appreciation of Organizational Commitment with Work Motivation as a Mediating Variable at the Medan Belawan Tax Office Medan Belawan Primary Tax Office Imam Ananda; Hernawaty Hernawaty; Mesra B
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11410

Abstract

Organizational commitment is an important factor in improving the performance and sustainability of public organizations, especially in tax agencies that have high service demands and state revenue targets. This study aims to analyze the influence of organizational culture and rewards on organizational commitment with work motivation as a mediating variable at the Medan Belawan Tax Office. This study uses a quantitative approach with a census method on all 100 permanent employees. Primary data were collected through questionnaires and analyzed using Partial Least Squares (PLS) with the help of the SmartPLS application. The results showed that organizational culture had a positive and significant effect on work motivation and organizational commitment. Rewards were also found to have a positive and significant effect on work motivation and organizational commitment. In addition, work motivation had a positive and significant effect on organizational commitment. The indirect effect test shows that work motivation can significantly mediate the relationship between organizational culture and rewards on organizational commitment. The coefficient of determination shows that organizational culture and rewards can explain 41.8% of the variation in work motivation, while organizational culture, rewards, and work motivation together explain 49.3% of organizational commitment. Based on these results, it can be concluded that strengthening organizational culture and a fair and sustainable reward system, accompanied by increased work motivation, are important strategies in improving employee organizational commitment in the Medan Belawan Tax Office environment. This study is expected to provide practical contributions to tax agency management in human resource management as well as theoretical contributions to the development of public management studies.
Analysis of Teacher Competency and Work Ethic on Teacher Performance Through Work Motivation at State High School 19 Medan Iqbal Syahputra; Husni Muharram Ritonga; Hernawaty Hernawaty
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11411

Abstract

Teacher performance is a strategic factor in determining the quality of the learning process and the achievement of educational goals in schools. Optimal teacher performance is influenced by various internal factors, including teacher competence, work ethic, and work motivation. This study aims to analyze the influence of teacher competence and work ethic on teacher performance, both directly and through work motivation as a mediating variable at SMA Negeri 19 Medan. This study used a quantitative approach with a survey method. The research population consisted of all civil servant teachers at SMA Negeri 19 Medan, totaling 89 people, who were also used as the sample (saturated sample). Data were collected through questionnaires and analyzed using the Partial Least Squares (PLS) method with the help of the SmartPLS application. The results showed that teacher competence and work ethic had a positive and significant effect on teacher performance. Teacher competence and work ethic also had a positive and significant effect on work motivation. Furthermore, work motivation has a positive and significant effect on teacher performance and is proven to act as a mediating variable in the relationship between teacher competence and work ethic on teacher performance. The coefficient of determination shows that teacher competence and work ethic can explain 42.3% of the variation in work motivation, while teacher competence, work ethic, and work motivation simultaneously explain 62.0% of the variation in teacher performance. The conclusion of this study confirms that improving teacher performance can be achieved by strengthening teacher competence and work ethic, supported by high work motivation. These findings are expected to serve as a basis for the school in formulating policies and strategies for continuous improvement of teacher quality at SMA Negeri 19 Medan.
Analysis of Organizational Culture and Human Resource Development on Organizational Commitment with Motivation as a Mediating Variable at the Medan Belawan Primary Tax Service Office Khaidir Ali; Hernawaty Hernawaty; Muhammda Isa Indrawan
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11412

Abstract

Organizational commitment is an important factor in improving performance and service quality in public sector agencies, including the Medan Belawan Tax Office (KPP). High service demands, modernization of the taxation system, and the dynamics of the work environment require employees to have a strong commitment to the organization. This study aims to analyze the influence of organizational culture and human resource development on organizational commitment, as well as to examine the role of work motivation as a mediating variable at the Medan Belawan Tax Office. This study uses a quantitative approach with a census method of 100 civil servants. Primary data was collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the help of SmartPLS. The results show that organizational culture and HRD have a positive and significant effect on organizational commitment and work motivation. In addition, work motivation was found to have a positive and significant effect on organizational commitment. The results of the indirect effect test showed that work motivation acts as a mediating variable that strengthens the effect of organizational culture and human resource development on organizational commitment. The research model was able to explain 61.7% of the variation in organizational commitment and 43.1% of the variation in work motivation. The findings of this study emphasize the importance of strengthening a conducive organizational culture, implementing sustainable human resource development programs, and increasing employee work motivation in order to strengthen organizational commitment. This study is expected to contribute theoretically to the development of public sector human resource management science and serve as a basis for practical consideration for the leadership of KPP Pratama Medan Belawan in formulating more effective human resource management policies.
Analysis of Work Facilities and Training on Employee Performance with Work Motivation as a Mediating Variable at the National Narcotics Agency North Sumatra Province Lisa Fitria; Kiki Farida Ferine; Muhammad Isa Indrawan
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11414

Abstract

Employee performance is a strategic factor in supporting the effectiveness of task implementation in public institutions, including the North Sumatra Provincial National Narcotics Agency (BNN Provinsi Sumut). This study aims to analyze the effect of work facilities and training on employee performance with work motivation as a mediating variable. This study uses a quantitative approach with a census method on all 84 employees of the North Sumatra Provincial Narcotics Agency. Primary data were collected through questionnaires and analyzed using Partial Least Squares (PLS). The results show that work facilities and training have a positive and significant effect on employee performance and work motivation. In addition, work motivation was found to have a positive and significant effect on employee performance and was able to mediate the effect of work facilities and training on employee performance. These findings indicate that improving the quality of work facilities and training, supported by strengthening work motivation, is an important strategy in improving employee performance within the North Sumatra Provincial BNN. This study is expected to provide practical contributions to human resource management, particularly in the formulation of policies to improve the performance of public sector employees.
Analysis Of Job Grading And Workload On Work Performance With Competency As A Mediating Variable Among Executive Employees At The Regional Office Ptpn Iv Regional Ii Medan Hendy Sujatmiko; Mesra B; Muhammad Isa Indrawan
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11416

Abstract

Di era globalisasi dan persaingan bisnis yang semakin ketat, perusahaan dituntut untuk mengoptimalkan kinerja karyawan sebagai sumber daya strategis dalam mencapai tujuan organisasi. Kinerja kerja dipengaruhi oleh berbagai faktor manajemen sumber daya manusia, termasuk job grading, beban kerja, dan kompetensi. Penelitian ini bertujuan untuk menganalisis pengaruh job grading dan beban kerja terhadap kinerja kerja dengan kompetensi sebagai variabel mediasi di kalangan pegawai manajerial di Kantor Wilayah PTPN IV Regional II Medan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode sensus pada 123 karyawan manajerial. Data primer dikumpulkan melalui kuesioner dan dianalisis menggunakan metode Partial Least Square–Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS. Hasil penelitian menunjukkan bahwa job grading memiliki pengaruh positif dan signifikan terhadap kinerja kerja namun tidak berpengaruh signifikan terhadap kompetensi. Beban kerja memiliki efek negatif dan signifikan terhadap kinerja dan kompetensi kerja. Kompetensi ditemukan memiliki pengaruh positif dan signifikan terhadap kinerja kerja. Pengujian efek mediasi menunjukkan bahwa kompetensi tidak memediasi pengaruh penilaian pekerjaan terhadap kinerja kerja, tetapi mampu memediasi efek beban kerja terhadap kinerja kerja secara signifikan. Temuan ini menunjukkan bahwa manajemen beban kerja yang seimbang dan peningkatan kompetensi karyawan manajerial merupakan faktor kunci dalam meningkatkan kinerja kerja. Penelitian ini diharapkan dapat memberikan kontribusi praktis bagi pengelolaan PTPN IV Regional II Medan dalam merumuskan kebijakan pengembangan sumber daya manusia yang lebih efektif dan berbasis bukti.
Analysis of Transformational Leadership and Organizational Justice on Organizational Commitment With Job Satisfaction as a Mediating Variable at the National Narcotics Agency North Sumatra Province Henri Liranto Petrus. S; Elfitra Desy Surya; Sri Rahayu
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11417

Abstract

Organizational commitment is a key factor in supporting the success of the North Sumatra Provincial National Narcotics Agency (BNNP Sumut) in preventing, eradicating, and rehabilitating drug abuse. High work demands, task risks, and organizational pressures require effective leadership and fair organizational treatment so that employees remain satisfied and highly committed. This study aims to analyze the influence of transformational leadership and organizational justice on organizational commitment with job satisfaction as a mediating variable at BNNP North Sumatra. This study uses a quantitative approach with a survey method. The population and sample of this study were all 84 employees of BNNP North Sumatra. Data collection was conducted through questionnaires, while data analysis used the Partial Least Squares (PLS) method with the help of the SmartPLS application. The results showed that transformational leadership and organizational justice had a positive and significant effect on job satisfaction and organizational commitment. Job satisfaction also had a positive and significant effect on organizational commitment. In addition, job satisfaction was found to mediate the influence of transformational leadership and organizational justice on organizational commitment. These findings indicate that increasing the organizational commitment of BNNP Sumut employees can be achieved through the implementation of inspirational transformational leadership and consistent and transparent organizational justice, with employee job satisfaction as a mediating factor. This study is expected to serve as a practical reference for BNNP Sumut leaders in formulating human resource management policies oriented toward strengthening organizational commitment.
Analysis of Ability and Opportunity on Employee Performance Mediated by Work Motivation at the Humbang Hasundutan District Attorney's Office Lengmay Simamora; Sri Rahayu; Elfitra Desy Surya
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11421

Abstract

Employee performance is a key factor in determining the quality of public sector services, including those provided by the Humbang Hasundutan District Attorney's Office as a law enforcement agency. This study aims to analyze the influence of ability and opportunity on employee performance with work motivation as a mediating variable. The study uses a quantitative approach with a survey method. The research population consists of all 77 employees of the Humbang Hasundutan District Attorney's Office, all of whom were included in the sample. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the help of the SmartPLS application. The results show that ability and opportunity have a positive and significant effect on employee performance and work motivation. In addition, work motivation has a positive and significant effect on employee performance and is able to mediate the effect of ability and opportunity on employee performance. These findings indicate that improving employee performance is not only determined by individual ability, but also by adequate work opportunities and strong work motivation. Therefore, the Humbang Hasundutan District Attorney's Office needs to strengthen employee competency development, provide adequate work facilities and infrastructure, and implement organizational policies that encourage work motivation in order to improve performance in a sustainable manner.
Analysis of Transformational Leadership and Career Development on Employee Performance Employees With Job Satisfaction as a Mediating Variable in Regional General Hospital Dr. Pirngadi Ida Marlina; Mesra B; Elfitra Desy Surya
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11422

Abstract

This study aims to analyze the influence of transformational leadership and career development on employee performance with job satisfaction as a mediating variable at Dr. Pirngadi Regional General Hospital (RSUD) in Medan. This study is quantitative in nature with a survey approach, using all training department employees (n = 74) as the sample. Data were collected through questionnaires and analyzed using Partial Least Squares (PLS). The results showed that transformational leadership and career development had a positive and significant effect on employee performance and job satisfaction. Job satisfaction was also found to mediate the relationship between transformational leadership and career development with employee performance. The R² value for job satisfaction was 0.491 and for employee performance was 0.635, indicating that the independent variables had a fairly strong effect on the dependent variables. This study recommends that Dr. Pirngadi Regional General Hospital improve employee understanding of work procedures, review the salary and compensation system, expand training programs, and develop the transformational leadership capacity of leaders to optimize employee performance.
Analysis of Leadership and Recognition of Employee Performance with Work Motivation as a Mediating Variable in the Office Medan Barat District Office Maswan Harahap; Erwansyah Erwansyah; Hernawaty Hernawaty
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11423

Abstract

government agencies, including the West Medan Sub-District Office. Variations in service quality, timeliness of work completion, and employee initiative levels indicate that employee performance is not yet optimal. This study aims to analyze the influence of leadership and rewards on employee performance, both directly and indirectly through work motivation as a mediating variable. This study uses a quantitative approach with a census method of all 60 civil servants at the West Medan Sub-District Office. Data were collected through questionnaires and analyzed using the Partial Least Square (PLS) method with the help of the SmartPLS application. The results show that leadership has a positive and significant effect on employee performance and work motivation. Rewards were also found to have a positive and significant effect on employee performance and work motivation. Furthermore, work motivation had a positive and significant effect on employee performance. Testing for indirect effects showed that work motivation acted as a significant mediating variable in the relationship between leadership and rewards on employee performance. These findings indicate that improving employee performance does not only depend on leadership and reward systems, but is also greatly influenced by the level of employee work motivation. This study is expected to be taken into consideration by the leadership of the West Medan Sub-District Office in formulating policies to strengthen leadership, improve reward systems, and increase work motivation in order to realize more effective and higher-quality public services.

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