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INDONESIA
Studi Akuntansi dan Bisnis Indonesia
Published by Sekolah Tinggi Ekonomi Krakatau
ISSN : -     EISSN : 31097812     DOI : https://doi.org/10.61401/sabi
Core Subject : Economy,
Economics, Econometrics & Finance
Diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau. Studi Akuntansi dan Bisnis Indonesia (SABI) adalah jurnal ilmiah yang mempublikasikan karya tulis akademik dan riset dalam bidang akuntansi dan bisnis yang berfokus pada konteks Indonesia. Jurnal ini menjadi wadah publikasi bagi akademisi, peneliti, praktisi, dan mahasiswa untuk menyampaikan hasil penelitian empiris, kajian teoretis, dan studi kasus yang relevan dan berkualitas tinggi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 1 No 2 (2025): April" : 5 Documents clear
Analysis of the Effectiveness and Efficiency of Performance Management on Financial Performance Papua Province Syaiful Rizal Sjuaib; J. Ary Mollet; Hans Z. Kaiwai
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 2 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i2.206

Abstract

Purpose: This study aims to measure the effectiveness and efficiency of regional financial management performance in Papua Province, identify obstacles in the management of regional financial performance, and formulate strategies to improve financial management in order to enhance financial performance of Papua Province. Methodology/approach: This research employs a mixed-methods approach. Data were collected through interviews and documentation. Data analysis techniques include quantitative analysis using financial ratios, qualitative analysis, and SWOT analysis. Results/findings: Papua’s financial performance shows strengths in local revenue collection and debt service. However, challenges persist, including unstable revenue growth, low fiscal independence, and inefficiencies in spending. Conclusions: Despite progress, weaknesses in governance, human resources, and digital systems limit financial sustainability. Systemic reform is needed to strengthen performance. Limitations: The study is limited to the 2019–2023 period and focuses only on provincial-level data, excluding sub-unit analyses. Contribution: This research offers practical recommendations for improving financial governance and supports regional autonomy efforts in challenging contexts.
The Influence of Service, Innovation, Integrity on Taxpayer Compliance with Education as a Moderating Variable at the UPT PPD/Samsat Karimun Office Rezy Trilestari
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 2 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i2.207

Abstract

Purpose: This study examines the effects of service, innovation, and integrity on taxpayer compliance, with education as a moderating variable at the UPT PPD/Samsat Karimun office. Methodology/approach: A quantitative descriptive method was applied with 156 respondents. Data were analyzed using Partial Least Squares (PLS-SEM) via SmartPLS 4.0. Results/findings: Service and integrity significantly influence taxpayer compliance, while innovation does not. Innovation significantly affects education, which in turn impacts compliance. Education mediates the effect of service on compliance, but not for innovation or integrity. Conclusions: Service quality and integrity play critical roles in boosting compliance, particularly when supported by effective education. Innovation enhances education, but not compliance directly. Limitations: The study is limited to one region and taxpayer segment, potentially restricting generalizability. Contribution: This research offers insights for improving tax compliance through service enhancement and educational innovation, especially in regional administrative settings.
The Influence of Leadership, Work Environment, and Employee Competence on the Performance of Employees of the UPT Puskesmas Pulau Kundur Karimun Regency Through Job Satisfaction Azman Azman; Bambang Satriawan
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 2 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i2.209

Abstract

Purpose: The purpose of the research is to determine the influence of leadership, work environment, competence and job satisfaction on performance. Methodology/approach: A quantitative research design was applied using survey data from 205 respondents. Data analysis employed the SmartPLS application to test validity, reliability, and structural equation modeling, assessing both direct and mediated relationships among variables. Results/findings: Leadership, work environment, and competence have a significant positive effect on job satisfaction and performance, with job satisfaction acting as a mediator; the model explains 90% of performance variation. Conclusions: Effective leadership, good work environment, and strong competence boost job satisfaction, which improves performance. Limitations: The study focuses on one public health center, limiting generalizability. Self-reported data may be subject to bias, and the cross-sectional design restricts causal inference. Contribution: Provides evidence that leadership, work environment, and competence improve performance through job satisfaction in public health services.
The Effect of Job Satisfaction and Work Motivation on Employee Performance in Pekanbaru City Sub-District in Pekanbaru City Imam Hanafi; Iyoyo Sudianto; Hamsal Hamsal; Hidayat Hidayat
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 2 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i2.212

Abstract

Purpose: The population in this research is all employees who work at the District Office and the sampling technique uses census sampling, namely all employees are used as a research sample, totaling 36 people. Methodology/approach: This research aims to analyze the influence of job satisfaction and work motivation on employee performance in Pekanbaru City District in Pekanbaru City. Results/findings: The results of this research show that job satisfaction and work motivation partially and simultaneously have a significant positive effect on employee performance in Pekanbaru City District in Pekanbaru City. Conclusions: Job satisfaction and work motivation significantly and positively influence employee performance, explaining 64.1% of its variation. Improving bonuses, recognition, and teamwork can further enhance performance. Limitations: This research aims to analyze the influence of job satisfaction and work motivation on employee performance in Pekanbaru City District in Pekanbaru City. Contribution: Provides evidence and practical guidance for improving public sector performance through better incentives and motivation strategies.
Customer Satisfaction Performance Evaluation at PT PLN (Persero) West Java Using the Malcolm Baldrige Criteria for Performance Excellence Ratih Siti Rachmawati; Dermawan Wibisono
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 2 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i2.213

Abstract

Purpose: This study assesses the application of the Malcolm Baldrige Criteria for Performance Excellence (MBCfPE) in PT PLN (Persero) West Java, focusing on Customer Focus to determine alignment with customer needs. Methodology/approach: Using a mixed-methods approach, data were collected through interviews, document reviews, and surveys of 97 employees involved in customer service. Pearson’s correlation confirmed questionnaire validity. Results/findings: PLN West Java effectively implements MBCfPE Customer Focus criteria, with an average satisfaction score of 8.94/10. Strengths include systematic complaint handling, customer engagement, and satisfaction evaluation. Gaps remain in optimizing data use, competitor benchmarking, and structured feedback analysis. Conclusions: Enhancing MBCfPE Customer Focus boosts satisfaction, loyalty, and retention, driving operational excellence and growth, with improvements in CRM, survey reach, and feedback use recommended. Limitations: The scope is limited to Customer Focus, excluding other MBCfPE criteria. Contribution: This study offers practical insights into implementing MBCfPE in the electricity sector, highlighting data-driven strategies to improve customer relationships and long-term performance.

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