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Al-Manar Journal of Accountancy and Business Studies
Published by Yayasan Almanar Pujud
ISSN : -     EISSN : 30646162     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Al-Manar Journal of Accountancy and Business Studies is a peer-reviewed academic journal dedicated to advancing knowledge in the fields of accounting and business. The journal provides a platform for scholars, researchers, and practitioners to present original research, theoretical studies, and practical insights on topics such as financial accounting, management accounting, corporate governance, taxation, business strategy, and entrepreneurship. With a focus on bridging the gap between theory and practice, the journal encourages submissions that contribute to the development of accounting and business practices, foster innovation, and promote ethical and sustainable business solutions.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 24 Documents
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Pengaruh Workplace Sprituality dan Budaya Organisasi Terhadap Work Engagement pada UPT Balai Monitor Spektrum Frekuensi Radio Kelas I Pekanbaru Amanda Putri; Ade Ria Nirmala
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 2 (2025): Al-manar Journal of Accountancy and Business Studies
Publisher : Yayasan Almanar Pujud

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Abstract

UPT Pekanbaru Class I Radio Frequency Spectrum Monitoring Center is a technical implementation unit under the Directorate General of SDPPI which is tasked with monitoring and controlling frequencies in the Riau region. This research aims to analyze the influence of workplace spirituality and organizational culture on work engagement. The method used is quantitative with a survey approach, using a questionnaire distributed to 47 employees using a purposive sampling technique. Data were analyzed using SPSS. The research results show that Workplace Spirituality has a significant effect on Work Engagement, while organizational culture does not have a significant effect on Work Engagement. Simultaneously, these two independent variables influence work engagement. These findings emphasize the importance of paying attention to organizational culture and the potential impact of Workplace Spirituality conflict in relation to employee work engagement.
The Role of Financial Literacy, Behavior, and Technology in Enhancing Business Sustainability Among Women-Owned MSMEsin Pekanbaru City Siti A-Isah; Umi Rachmah Damayanti
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 2 (2025): Al-manar Journal of Accountancy and Business Studies
Publisher : Yayasan Almanar Pujud

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Abstract

Business sustainability refers to a firm's ability to maintain operations and survive over the long term. This study investigates the influence of financial literacy, financial behavior, and financial technology on business sustainability among female MSME entrepreneurs in Pekanbaru City. Using a sample of 77 respondents, data were analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0 software. The results reveal that financial literacy and financial technology have a positive and significant effect on business sustainability, whereas financial behavior shows no significant effect. Overall, the three variables explain 42.2% of the variance in business sustainability, while the remaining 57.8% is attributed to other factors not examined in this study. These findings highlight the importance of enhancing financial literacy and technology adoption to strengthen the sustainability of female-led MSMEs.
Pengaruh Gaya Kepemimpinan dan Motivasi Kerja Terhadap Kinerja Karyawan dengan Disiplin Kerja Sebagai Mediasi pada Karyawan PT. Bank Tabungan Negara Cabang Syariah Pekanbaru Zulva Febriyanti; Desvi Emti
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 2 (2025): Al-manar Journal of Accountancy and Business Studies
Publisher : Yayasan Almanar Pujud

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Abstract

This research was conducted at PT Bank Tabungan Negara Syariah Branch in Pekanbaru. The study aims to analyze the influence of leadership style and work motivation on employee performance, with work discipline acting as a mediating variable among employees of PT Bank Tabungan Negara Syariah Branch Pekanbaru. The research employed a quantitative method with a survey approach. Data were collected through questionnaires distributed to employees and analyzed using the Structural Equation Modeling (SEM) method via the SmartPLS application. The population in this study consisted of 62 individuals, all of whom were included as the sample. The results indicate that leadership style and work motivation do not have a direct effect on employee performance. However, both leadership style and work motivation have a direct influence on work discipline. Moreover, work discipline has been shown to mediate the relationship between leadership style, work motivation, and employee performance. The implications of this study suggest that companies need to pay close attention to developing positive leadership styles and motivational strategies that effectively encourage employees to enhance their performance.
Pengaruh Persepsi Risiko dan Kepercayaan Terhadap Keputusan Menabung Emas pada Ibu Rumah Tangga dengan Persepsi Manfaat Investasi Emas Sebagai Variabel Moderating Sehani Sehani
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 2 (2025): Al-manar Journal of Accountancy and Business Studies
Publisher : Yayasan Almanar Pujud

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Abstract

This study aims to determine the influence of risk perception and trust partially and simultaneously on the decision to save gold among housewives in Pekanbaru City and to determine whether the perception of the benefits of gold investment can moderate the relationship between risk perception and trust with the decision to save gold among housewives in Pekanbaru City. The types and sources of data for this study consist of primary and secondary data. Primary data is research data obtained directly from research respondents. Secondary data is reference data related to the research study. Data analysis techniques used multiple regression and multiple regression models with a moderating interaction test. The results of the study are that partially and simultaneously risk perception and trust have a positive and significant effect on the decision to save gold among housewives in Pekanbaru City. The variable of perceived benefits is a moderating variable that strengthens the relationship between risk perception and trust on the decision to save gold among housewives in Pekanbaru City.

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