Al-Manar Journal of Accountancy and Business Studies
Journal Title: Al-Manar Journal of Accountancy and Business Studies Initial: AJABS Frequency: 2 issues every year DOI: Crossref Online ISSN: 3064-6162 Editor-in-Chief: Dr. Andi Irfan, SE., M.Sc., Ak., CA., CSRS. Publisher: Yayasan Almanar Pujud 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.
Peran Manajemen Sumber Daya Manusia Berkelanjutan dalam Membangun Organisasi Berkelanjutan Berbasis Sustainable Development Goals (SDGs)
Organizational transformation towards sustainability requires changes in human resource management to align with the principles of the Sustainable Development Goals (SDGs). This study aims to analyze the role of Sustainable Human Resource Management (SRM) in building a sustainable organization based on the SDGs. The study uses a qualitative approach with a literature study method through the analysis of various scientific articles, books, and relevant academic sources. The results of the study indicate that Sustainable HRM has a strategic role in integrating economic, social, and environmental aspects into human resource management practices. The implementation of practices such as Green Human Resource Management, sustainable competency development, employee welfare, and the formation of an environmentally conscious organizational culture can increase employee engagement and support the achievement of the SDGs. Sustainable HRM is an important foundation in creating an organization that is adaptive, responsible, and capable of providing long-term value for all stakeholders.
Copyright (c) 2026 Desvi Emti (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Disiplin Kerja dan Lingkungan Kerja Fisik Terhadap Kinerja Karyawan PT. Cahaya Putera Kerinci Riau
The goal of Human Resource Management (HRM) is to effectively manage the human element, ultimately leading to employee job satisfaction, both within the organization and the company. The objectives of this study are: 1) To determine the partial effect of work discipline on employee performance at PT Cahaya Putera Kerinci Riau, 2) To determine the partial effect of the physical work environment on employee performance at PT Cahaya Putera Kerinci Riau, and 3) To determine the simultaneous effect of work discipline and the physical work environment on employee performance at PT Cahaya Putera Kerinci Riau. The research method used was quantitative research. The results showed that 1) Work discipline has a positive and significant effect on employee performance at PT Cahaya Putera Kerinci Riau. 2) The physical work environment has a positive and significant impact on employee performance at PT Cahaya Putera Kerinci Riau. 3) Work discipline and the physical work environment jointly have a positive and significant impact on employee performance at PT Cahaya Putera Kerinci Riau.
Copyright (c) 2026 Ahmad Fauzi, Sehani Sehani (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Motivasi, Persepsi, dan Sikap terhadap Keputusan Pembelian Body Lotion Vaseline pada Mahasiswa UIN Sultan Syarif Kasim Riau
This study aims to analyze the influence of motivation, perception, and attitude on the purchasing decisions of Vaseline Body Lotion among students of UIN Sultan Syarif Kasim Riau. The research employed a quantitative approach using a survey method through the distribution of questionnaires to 96 respondents who had used Vaseline Body Lotion, with purposive sampling as the sampling technique. The data analysis technique used was multiple linear regression with the assistance of the SPSS program, including validity tests, reliability tests, classical assumption tests, t-tests (partial), F-tests (simultaneous), and coefficient of determination tests (R²). The results of the study indicate that partially, motivation has a positive and significant effect on purchasing decisions. Meanwhile, perception does not have a significant effect on purchasing decisions, while attitude has a positive and significant effect on purchasing decisions. Simultaneously, motivation, perception, and attitude significantly influence purchasing decisions, with an F-value of 29.631 and a significance level of 0.000. The coefficient of determination (R²) value of 0.500 indicates that the three independent variables are able to explain 50% of the variation in purchasing decisions, while the remaining 50% is influenced by other variables outside this study. These findings confirm that consumer motivation and attitude play an important role in increasing purchasing decisions for Vaseline Body Lotion among students of UIN Sultan Syarif Kasim Riau
Copyright (c) 2026 Wirza Kurnia Ananda, Ainun Mardiah (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Label Halal, Kesadaran Halal dan Bahan Makanan Terhadap Minat Beli Makanan Kuliner di Pekanbaru
This study aims to determine the effect of halal labels, halal awareness, and food ingredients on culinary purchase intention in Pekanbaru. The study population was all Muslim food lovers in Pekanbaru. A sample size of 112 was obtained by multiplying the number of indicators by 10. Instrument testing was conducted using validity and reliability tests. Multiple linear regression analysis was used to determine the effect of the independent variables on the dependent variable. The results showed that halal awareness and food ingredients influenced culinary purchase intention in Pekanbaru. However, halal labels did not influence culinary purchase intention in Pekanbaru, meaning that even without halal labels, respondents still purchased culinary products in Pekanbaru.
Copyright (c) 2026 Endrianto Ustha (Author) https://creativecommons.org/licenses/by-nc/4.0
Strategi Komunikasi Interpersonal Karyawan dalam Meningkatkan Loyalitas Pelanggan di Allea Outfit Pekanbaru
This study aims to examine and analyze the interpersonal communication strategies employed by employees in enhancing customer loyalty. This research adopts a qualitative approach with a descriptive research design. The informants in this study consist of one manager, two employees, and five customers who are registered members. Data collection techniques include observation, in-depth interviews, and documentation. Data analysis is carried out through the stages of data reduction, data display, and conclusion drawing, using triangulation techniques to ensure the validity of the data. The results show that employees implement interpersonal communication strategies consisting of openness, empathy, supportiveness, positiveness, and equality. The aspect of openness is reflected in the delivery of honest and transparent information to customers. Empathy is demonstrated through employees’ ability to understand customers’ feelings and needs, as well as to handle complaints appropriately. Supportiveness is manifested through providing recommendations and alternative products that suit customers’ needs. Positiveness is shown through creating a good first impression, maintaining friendliness and politeness, and the ability to deal with various customer characteristics. Meanwhile, equality is reflected in providing fair and non-discriminatory service to all customers.
Copyright (c) 2026 Charen Monicha, Yantos Yantos (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Kompensasi, Keselamatan dan Kesehatan Kerja (K3) Terhadap Kinerja Karyawan dengan Motivasi Sebagai Variabel Intervening pada PT. Suropati Jaya Abadi Kota Dumai
This study aims to examine theieffect of compensation and occupational health and safety (OHS/K3) on employee performance, with motivation as an intervening variable at PT. Suropati Jaya Abadi in Dumai City. This research uses a quantitative approach. The population consists of 86 employees, and the sample includes all employees using the total sampling technique. Data were collected through questionnaires and analyzed using SmartPLS 4.1. Theiresults show that compensation significantly affects employee performance, OHS/K3 affects performance, motivation influences employee performance, and motivation mediates the effect of both compensation and OHS/K3 on employee performance. The findings suggest that improving compensation and ensuring workplace health and safetyican enhance employee motivation and performance.
Copyright (c) 2026 Desi Fitria, Ade Ria Nirmala (Author) https://creativecommons.org/licenses/by-nc/4.0
Faktor-Faktor yang Mempengaruhi Kualitas Laba pada Industri Pariwisata di Indonesia
The purpose of this study is to examine factors that affect the quality of profits, including Operating Cash Flow, Capital Structure, Investment Opportunity Set, Liquidity, and Company Size in service companies in the Indonesian Tourism Industry sub-sector service companies listed on the Indonesia Stock Exchange for the 2022-2024 period. This study uses secondary data obtained from the official IDX website for the 2022–2024 period. The sample consists of 18 companies selected using a purposive sampling technique. Data analysis was conducted using panel data regression analysis with EViews. The results indicate that Operating Cash Flow, Investment Opportunity Set, and Firm Size have a significant effect on Earnings Quality. Meanwhile, Capital Structure and Liquidity do not have a significant effect on Earnings Quality. The variables of operating cash flow, capital structure, investment opportunity set, liquidity and company size can contribute 74.78% to profit quality, while 25.22% is influenced by other factors not examined in this study.
Copyright (c) 2026 Elsa Amalia Dita, Febri Rahmi (Author) https://creativecommons.org/licenses/by-nc/4.0
Analisis Penerapan Pengungkapan Global Reporting Intiative (GRI) 400 dalam Sustainability Report pada Sektor Healthcare di Bursa Efek Indonesia Tahun 2024
This study aims to analyze the implementation of Global Reporting Initiative (GRI) 400 disclosures in Sustainability Reports in Healthcare sector companies listed on the Indonesia Stock Exchange (IDX) in 2024. The research method used is a qualitative descriptive approach with technical content analysis of the sustainability reports of sample companies. The sample determination was carried out using a purposive sampling method based on the availability of sustainability reports and the application of GRI standards, the research instrument using a GRI 4 indicator checklist that covers economic, environmental, and social dimensions. The results show that the level of disclosure of Healthcare aspects is still relatively suboptimal. The recapitulation of indicators shows that 66.03% of indicators are not disclosed, while full disclosure only reaches 30.14% and partial disclosure 3.83%, this indicates that sustainability practices in the healthcare sector are still selective and tend to focus on administrative aspects that do not fully reflect the completeness.
Copyright (c) 2026 Zul Azmi, Emi Vita Liani, Santika Santika, Sri Cahyani (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Persepsi Risiko dan Kepercayaan Terhadap Keputusan Menabung Emas pada Ibu Rumah Tangga dengan Persepsi Manfaat Investasi Emas Sebagai Variabel Moderating
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.
Copyright (c) 2025 Sehani (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Gaya Kepemimpinan dan Motivasi Kerja Terhadap Kinerja Karyawan dengan Disiplin Kerja Sebagai Mediasi pada Karyawan PT. Bank Tabungan Negara Cabang Syariah Pekanbaru
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.
Copyright (c) 2025 Zulva Febriyanti, Desvi Emti (Author) https://creativecommons.org/licenses/by-nc/4.0
The Role of Financial Literacy, Behavior, and Technology in Enhancing Business Sustainability Among Women-Owned MSMEsin Pekanbaru City
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.
Copyright (c) 2025 Siti A-Isah, Umi Rachmah Damayanti (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Workplace Sprituality dan Budaya Organisasi Terhadap Work Engagement pada UPT Balai Monitor Spektrum Frekuensi Radio Kelas I Pekanbaru
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.
Copyright (c) 2025 Amanda Putri, Ade Ria Nirmala (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Green Accounting, Good Corporate Governance (GCG), Ukuran Perusahaan dan Corporate Sosial Responsibility (CSR) Terhadap Kinerja Keuangan
This study aims to examine the effect of green accounting, which includes environmental performance and environmental costs, as well as the implementation of Good Corporate Governance (GCG), represented by managerial and institutional ownership, plus company size and Corporate Social Responsibility (CSR) on financial performance in energy sector companies listed on the Indonesia Stock Exchange, during 2022-2024. The sample used in this study was 66 companies selected using a purposive sampling technique. The data analysis process was implemented through classical assumption tests and hypothesis testing using panel data regression methods supported by eViews version 12 software. The research findings indicate that environmental costs have a significant negative effect on financial performance, while managerial ownership, institutional ownership, and CSR exhibit a significant positive effect on financial performance. On the other hand, environmental performance and company size were not found to have a significant effect. Simultaneously, these variables explained 41.81% of the variation in financial performance, while the remaining 58.19% was estimated to be influenced by other factors not included in this study.
Copyright (c) 2025 Wulan Dari, Jasmina Syafei, Febri Delmi Yetti (Author) https://creativecommons.org/licenses/by-nc/4.0
Analisa Prestasi dengan Perspektif Manajemen: StudiKasus pada PT. Yelooo Integra Datanet Tbk (Yelo) Tahun 2021-2023
This article aims to examine the financial performance of PT. Yelooo Integra Datanet Tbk (YELO) during the 2021–2023 period from a managerial point of view. The analysis centers on the company’s operational aspects, resource management, and profitability. The data were sourced from the annual reports available on the company’s official website:https://passpod.com/id/companyinfo/id-- ee66d940-6aea-1e9ac1cc192823746af. The results of the analysis show notable fluctuations in financial performance. In 2021, YELO recorded a net profit of Rp14.66 billion, supported by post-pandemic economic recovery. However, in 2022, although revenue rose sharply to Rp1.56 trillion, net profit declined significantly to Rp345 million. The negative trend continued into 2023 with a net loss of Rp489 million, despite revenue still reaching Rp771 billion. The decline in profitability and solvency ratios over the past three years indicates cost structure pressures, mainly due to rising cost of goods sold and operating expenses. From a managerial perspective, this situation calls for the implementation of efficiency measures and cost restructuring to maintain business sustainability. This study is expected to serve as an evaluative reference on the effectiveness of previously implemented managerial policies and as a foundation for developing future financial strategies.
Copyright (c) 2025 Meilan Sri Despitra, Raifan Wahyu Satria, Zahwa Aulia, Zul Azmi (Author) https://creativecommons.org/licenses/by-nc/4.0
Analisis Rasio Solvabilitas untuk Mengukur Kinerja Keuangan pada PT. Mizuho Leasing Indonesia Tbk Periode 2019-2023
Solvency ratio analysis is important to assess the financial performance of finance companies, especially the leasing industry that relies on external funds. In the economic conditions of 2019-2023, including the impact of the COVID-19 pandemic, the evaluation of capital structure is increasingly crucial. This study aims to examine the financial performance of PT Mizuho Leasing Indonesia Tbk by using solvency ratio analysis, which includes Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Times Interest Earned Ratio (TIER). The method applied is a descriptive quantitative approach by utilizing secondary data, namely audited annual financial reports for 2019-2023 and sourced from the website www.mizuho-ls.co.id. The results of this study show that the company's DER and DAR are within reasonable limits for the leasing sector, although it still shows a considerable dependence on loans. On the other hand, the TIER ratio shows a very low number during the study period, illustrating that profit before tax has not been able to cover interest expenses well. This finding indicates a financial risk that needs to be managed carefully. In conclusion, the company's financial structure still requires improvement, especially in terms of operational efficiency and debt management, in order to increase the margin of safety and strengthen the confidence of investors and creditors in the sustainability of the company's business.
Copyright (c) 2025 Annisa mawaddah , Fitriana Indah Lestari Rambe, Siti intan Kumala Sari (Author) https://creativecommons.org/licenses/by-nc/4.0
Analisis Kinerja Laporan Keuangan dari Perspektif Manajemen dan Pemilik PT. Mega Perintis Tbk Periode 2022-2024
This study aims to analyze the financial performance of PT. Mega Perintis Tbk for the period 2022 to 2024 from the perspective of the owner. Data were collected by accessing the company's official website www.megaperintis.com and the Indonesia Stock Exchange website (www.idx.co.id) to obtain audited annual financial reports for the 2022 to 2024 period. The data were analyzed using a quantitative approach with financial ratio calculations, including liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The results show that the company's liquidity ratio decreased in 2022 but improved in 2023 and 2024, reflecting the company's ability to meet its short-term obligations. The solvency ratio remained relatively stable, indicating the company's ability to maintain a healthy capital structure. In terms of activity, there was an increase in asset turnover efficiency in 2023 and 2024. Meanwhile, the profitability ratio showed fluctuations but recorded a positive trend towards the end of the period. These findings reflect the company's efforts to improve financial performance and its ability to adapt to changing market conditions. This study is expected to provide useful information for the company’s owners and other relevant stakeholders in making financial decisions and formulating future business strategies.
Copyright (c) 2025 Elsi Novita Sary, Deshy Shilvana, Riskia Ramadhani (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Beban Kerja dan Psychological Well-Being Terhadap Kinerja Karyawan CV. Riau Indo Makmur Indragiri Hilir Riau
This study aims to determine the influence of workload and psychological well-being on employee performance at CV Riau Indo Makmur (RIM) in Indragiri Hilir, Riau. The research is motivated by the phenomenon of fluctuating employee absenteeism and the company’s achievement of targets, which are suspected to be related to workload and employees’ psychological well-being. The research method used is quantitative with a descriptive approach and multiple linear regression analysis. The sample consisted of 40 respondents. The results of the study indicate that workload has a significant partial effect on employee performance. Psychological wellbeing, however, does not have a significant partial effect on employee performance. Simultaneously, workload and psychological well-being together have a significant influence on employee performance.
Copyright (c) 2025 Sehani Sehani, Trio Agung Prayetno, Rhonny Riansyah (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Word of Mouth dan Brand Image Terhadap Minat Beli Konsumen Secara Online pada Media Instagram Produk Skincare Joar di Pekanbaru
This study aims to determine the partial and simultaneous influence of word of mouth and brand image on consumer buying interest online on Instagram media of Joar Skincare products in Pekanbaru. The population of this study were consumers who knew and were interested in buying Joar skincare products in Pekanbaru City. Sampling used a purposive sampling technique. The number of samples taken was 96 people. The data analysis technique used was multiple linear regression. The results of the hypothesis test show that Word of mouth has a significant effect on consumer online purchasing interest with a t-value of 6.106> t-table 1.665, with a significant level of 0.000 <0.05, Brand image has a significant effect on the variable of consumer online purchasing interest with a t-value of 4.613> t-table 1.665, with a significant level of 0.000 <0.05. Simultaneously, word of mouth and brand image have an effect on the variable of consumer online purchasing interest with a F-value of 171.755> F-table 3,09, with a significant level of 0.000 <0.05. The magnitude of the influence of word of mouth and brand image on consumer online purchasing interest is 78.7%, while the remaining 21.3% is influenced by other factors not included in the regression model.
Copyright (c) 2025 Azzariati Putri, Ainun Mardiah, Kodarni (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Disiplin Kerja dan Pelatihan Kerja Terhadap Kinerja Karyawan pada Peterseli Kitchen Pekanbaru
This study aims to determine the effect of Work Discipline and Job Training on Employee Performance at Peterseli Kitchen Pekanbaru. This study uses a quantitative descriptive method that describes the variables as they are and is supported by data in the form of numbers generated from actual circumstances. The data used are primary data and secondary data. The population in this study amounted to 38 people and the sample used in this study amounted to 38 people. The results showed that work discipline affects employee performance, as well as job training affects employee performance at Peterseli Kitchen Pekanbaru. Work Discipline and Job Training affect Employee Performance at Peterseli Kitchen Pekanbaru. The amount of influence is shown by the coefficient of determination of 51.1%, this shows that as much as 51.1% of employee performance is influenced by work discipline and job training and as much as 48.9% is influenced by other variables not examined in this study.
Copyright (c) 2025 Desvi Emti, Dina Salimah, Yantos (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Perencanaan Pajak, Profitabilitas, Ukuran Perusahaan, dan Kualitas Audit Terhadap Manajemen Laba
This study is included in the type of quantitative research that aims to analyze the effect of tax planning, profitability, company size, and audit quality on earnings management practices in property and real estate companies listed on the Indonesia Stock Exchange during the period 2021–2024. Sampling was carried out using the purposive sampling method, so that 28 companies were obtained as research samples. The data used are secondary data sourced from the company's financial statements. The analysis technique used is panel data regression with the help of EViews 12 software. The results of the study indicate that tax planning does not affect earnings management, company size, profitability and audit quality affect earnings management.
Copyright (c) 2025 Sella Shintia, Jasmina Syafei (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Literasi Keuangan, Financial Education, Status Sosial Ekonomi dan Gaya Hidup Terhadap Manajemen Keuangan Pribadi pada Generasi Z Kota Pekanbaru
This research is motivated by the consumerist tendencies of Generation Z, which cause them to struggle in managing their personal finances. The purpose of this study is to examine the influence of financial literacy, financial education, socioeconomic status, and lifestyle on personal financial management among Generation Z in Pekanbaru City. The focus population in this quantitative analysis is the 169,276 Generation Z individuals aged 17-27 years in Pekanbaru City. The sample was determined using purposive sampling and quota sampling techniques, with a total of 210 respondents. The data sources used in this research include both primary and secondary data. The findings of this study indicate that financial literacy, financial education, and socioeconomic status have a positive and significant influence on personal financial management. Conversely, lifestyle has a negative influence on the personal financial management of Generation Z in Pekanbaru City. The R Square value of 0.584 or 58.4% suggests that the dependent variable in this study is influenced by financial literacy, financial education, socioeconomic status, and lifestyle, while the remaining 41.6% is influenced by other variables not included in this study.
Copyright (c) 2025 Saptina Norfadila, Umi Rachmah Damayanti (Author) https://creativecommons.org/licenses/by-nc/4.0
Kesejahteraan dan Semangat Kerja: Kajian Kompensasi dan Motivasi pada Paramedis Honorer
This study aims to analyze the effect of compensation and motivation on job satisfaction of honorary paramedics at Bhayangkara Hospital Class III Pekanbaru. The phenomenon of job dissatisfaction among honorary workers, especially those related to limited compensation and low work motivation, is an important background in this study. This study uses a quantitative approach with a survey method, where the entire population of 86 people is sampled through a total sampling technique. Data collection was carried out through a closed questionnaire with a Likert scale, and data analysis was carried out using multiple linear regression with the help of SPSS software version 25. The results of the study indicate that both compensation and motivation partially and simultaneously have a positive and significant effect on job satisfaction of honorary paramedics. The partial test shows a significance value below 0.05 for both variables, while the simultaneous test (F-test) shows that compensation and motivation together affect job satisfaction by 57.7% (R2 = 0.577), the rest is influenced by other factors outside this study. These findings emphasize the importance of improving the compensation system and strengthening work motivation to improve job satisfaction and the quality of hospital health services.
Copyright (c) 2025 Amiroh Ulfa, Ade Ria Nirmala (Author) https://creativecommons.org/licenses/by-nc/4.0
Konservatisme Akuntansi Syariah pada Perusahaan Properti dan Real Estate yang Terdaftar pada ISSI Periode 2021-2022
This research is a quantitative study that aims to investigate the influence of institutional ownership, company size, financial distress, and leverage on sharia accounting conservatism in property and real estate companies listed on the ISSI for the 2021-2022 period. The study's sample consists of 51 companies, selected using a purposive sampling method. Secondary data for this research was obtained from the annual reports of these companies. Data analysis was conducted using panel data regression, which included descriptive statistical analysis, classical assumption testing, panel data regression model selection, and hypothesis testing. The findings from the panel data regression analysis indicate that financial distress positively affects sharia accounting conservatism, while leverage negatively impacts sharia accounting conservatism. Conversely, institutional ownership and company size were found to have no significant effect on sharia accounting conservatism. This study contributes to the existing literature by providing insights into the factors influencing sharia accounting conservatism in the property and real estate sector. These findings can help stakeholders, including investors, regulators, and company management, to better understand the dynamics of sharia accounting practices and make informed decisions.
Institutional Ownership, Company Size, Financial Distress, Leverage, Sharia Accounting Conservatism
Copyright (c) 2025 Harkaneri, Elisa Novianty, Hidayati Nasrah, Ghali Dwi Diharja (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Merger Tiga Bank Syariah dan Fintech Terhadap Kepuasan Nasabah BSI KCP Muara Bungo M Yamin
The merger of the three main sharia banks in Indonesia into Bank Syariah Indonesia (BSI) aims to increase the competitiveness of sharia banking at the national and global level. On the other hand, developments in financial technology (fintech) are increasingly influencing consumer behavior in choosing financial services. The aim of this research is to analyze and determine the impact of the merger of three Islamic banks and integration with financial technology (fintech) on customer satisfaction at Bank Syariah Indonesia (BSI). The research method used is a quantitative approach by collecting primary data through questionnaires distributed to active BSI KCP Muara Bungo customers using the Accidental Sampling method. Data analysis was carried out using multiple linear regression with SPSS version 21. The research results show that mergers and fintech significantly influence consumer satisfaction. The merger increases operational efficiency and service quality, while fintech provides easy access and innovation in banking services. Simultaneously these two variables are able to explain variations in consumer satisfaction of 67%. This research is expected to provide useful information for bank management in improving customer service and satisfaction.
Copyright (c) 2025 Diza Ramalia, Khadijah Ath Thahirah (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Profesionalitas Kerja Pegawai Terhadap KualitasPelayanan Masyarakat di Kantor Camat Kampar Kiri Tengah
This study aims to determine the effect of employee work professionalism on the quality of public service at the Kampar Kiri Tengah District Office. The research method used in this study is quantitative. The population in this study were all people who had provided services in the last 2 months of 2023 at the Kampar Kiri Tengah District Office totaling 350 people. The sampling method used in this study was saturated sampling. The data source used in this study was primary data obtained directly from the answers to questions in the questionnaire distributed to respondents. The data was analyzed using the simple linear regression method and processed using the SPSS version 29 program. The results of this study indicate that based on the t-test (partial) the calculated t value obtained for the Professionalism variable was 4.595 <t-table value of 1.991, the results of the hypothesis test showed that the calculated F value was 21.118> F table 3.97 and the sig value was 0.001, which is lower than <0.05. The correlation coefficient value of Professionalism is 0.466 so it can be categorized as having a fairly strong correlation level. So it can be concluded that there is a positive relationship between the Professionalism variable (X) and the Public Service Quality variable (Y).
Copyright (c) 2024 Septrian Nurhalizah, Ikhwani Ratna (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Motivasi Kerja dan Stres Kerja Terhadap Kinerja Pegawai Negeri Sipil pada Kantor Sekretariat DPRD KabupatenPadang Lawas, Provinsi Sumatera Utara
This research aims to examine the influence of work motivation and work stress on the performance of civil servants at the DPRD Secretariat Office, Padang Lawas Regency, North Sumatra Province. This type of research is quantitative research using multiple linear regression methods. The total sample in this study was 47 respondents selected using the purposive sampling method. Data collection was carried out by distributing questionnaires to respondents. Research data was analyzed using the SPSS V.26 program. The research results show that partially work motivation has a positive and significant effect on employee performance, work stress partially has a negative and significant effect on employee performance. Simultaneously, Motivation and Stress have a significant influence on the Performance of Civil Servants at the Padang Lawas Regency DPRD Secretariat Office. The magnitude of the influence of Work Motivation and Work Stress on the Performance of Civil Servants at the Padang Lawas Regency DPRD Secretariat Office is 60%, the remaining 40% is influenced by other variables not examined in this research.
Copyright (c) 2024 Desvi Emti, Robiatul Adwiyah Harahap (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Gaya Kepemimpinan dan Motivasi Kerja Terhadap Kinerja Karyawan pada Cabang PT. Central Mega Perdana Pekanbaru
This study aims to determine the effect of the Organizational Change Capability dimension which has the variables Learning Capability, Process Capability and Context Capability on performance at PT. Permodalan Ekonomi Rakyat Provinsi Riau in Pekanbaru city. This type of research is quantitative descriptive research with a sample of 87 respondents who are all employees of PT. Permodalan Ekonomi Rakyat Provinsi Riau in Pekanbaru city who have met the sample criteria. The results of this study indicate that partially Process Capability and Context Capability have a positive and significant effect on the performance of PT. Permodalan Ekonomi Rakyat Provinsi Riau in Pekanbaru city. The Determination Coefficient (R2) with an adjusted R square value of 0.565 or 56.5% indicates that learning capability, process capability, and context capability have an effect of 56.5% on employee performance, while the remaining 43.5% is influenced by other variables not used in this study.
Copyright (c) 2024 Sehani Sehani, Ade Fitri (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Keahlian Akuntansi, Self-Regulated Learning, Literasi Digital dan Efikasi Diri Terhadap Kesiapan Kerja Calon Akuntan di Era Disrupsi Digital pada Mahasiswa Prodi Akuntansi UIN Sunan Ampel Surabaya
This study aims to examine the influence of accounting expertise, self-regulated learning, digital literacy and self-efficacy on the work readiness of prospective accountants in the era of digital disruption in accounting students of FEBI UIN Sunan Ampel Surabaya. This study uses a quantitative approach. The population of this study were active accounting students of FEBI UIN Sunan Ampel Surabaya. The sample used in this study was 116 respondents using convenience sampling techniques. The data used in this study are primary data obtained through questionnaires. The data analysis technique uses multiple linear regression analysis. Based on the results of this study, it is proven that accounting expertise has a positive and significant effect on the work readiness of prospective accountants, self-regulated learning has a positive and significant effect on the work readiness of prospective accountants, digital literacy has a positive and significant effect on the work readiness of prospective accountants, self-efficacy has a positive and significant effect on the work readiness of prospective accountants.
Copyright (c) 2024 Rizky Rizaldi Al-Mubarak, Binti Shofiatul Jannah (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Kemudahan Penggunaan, Keamanan, Kepercayaan Terhadap Keputusan Pembelian Secara Online pada Aplikasi Shopeedi Kota Pekanbaru
Shopee is a leading marketplace platform and e-commerce site in Indonesia and Southeast Asia. SEA Group (formerly known as Garena) was founded by Forrest Li in 2009 and currently manages Shopee. Purchasing decisions are crucial for Shopee as they measure the extent of purchases on the platform. The objective of this research is to determine the influence of Ease of Use, Security, and Trust on Online Purchasing Decisions on the Shopee Application in the city of Pekanbaru. The population in this study includes all residents of Pekanbaru who have the Shopee application. The sampling method used in this research is the Lameshow technique, which selects samples based on specific considerations. The data used are primary and secondary data. The data analysis method employed is multiple linear regression. The results indicate that Ease of Use, Security, and Trust influence Online Purchasing Decisions on the Shopee Application in the city. The coefficient of determination shows that the variables Ease of Use (XI), Security (X2), and Trust (X3) have a positive but not significant effect on the purchase decision variable (Y).
Copyright (c) 2024 Pebrianti, Ulfiah Novita (Author) https://creativecommons.org/licenses/by-nc/4.0
Implementasi Corporate Social Responsibility PT. Bayan Resources Tbk Berdasarkan SEOJK. No.16/SE.OJK.04/2021
The purpose of this research is to provide information and understanding regarding the implementation of Corporate Social Responsibility (CSR) reporting in the Sustainability Report. This research was conducted to understand the things that have done by the company and disclosed in the Sustainability Report in carrying out the CSR Program. The subject of this research is PT. Bayan Resources Tbk. using the 2021 Sustainability Report. This Sustainability Reports the first report to be made because it refers to the provisions of the Indonesian government as outlined in the SEOJK. No. 16/SE.OJK.04/2021. The research method used in this research is descriptive qualitative. The conclusion from the result of this study PT. Bayan Resources Tbk. has strived to meet Indonesian government standards. The practices that have been carried out so far have reflected CSR activities and have not been included in the Sustainability Reports. PT. Bayan Resources Tbk has carried out practices that are beneficial to the environment and society in the long term to contribute to Indonesia’s Sustainable Development Goals.
Copyright (c) 2024 Ika Makherta Sutadji, Nina Indriastuty, Nely Tangke Rante (Author) https://creativecommons.org/licenses/by-nc/4.0