Jurnal Akuntansi, Manajemen dan Bisnis Digital

The Effect of Accrual-Based Government Accounting Standards Implementation on the Quality of Financial Reporting with Regional Apparatus Organizational Commitment as a Moderating Variable in Serdang Bedagai Regency Government

Juni Yanti Napitupulu — 2026-05-19

This study aims to examine the determinants of accrual-based Government Accounting Standards (GAS) implementation and to empirically test the role of Organizational Commitment of Regional Government Organizations (Organisasi Perangkat Daerah/OPD) as a moderating variable in the context of local government. The study was conducted across 30 OPDs in Serdang Bedagai Regency and involved 180 financial management officers as respondents. A quantitative approach was employed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that Human Resources, Supporting Facilities, Compliance with Laws and Regulations, Government Internal Control System (GICS), Understanding of Accrual-Based GAS, Employee Motivation, and Manual Application of Accrual-Based GAS have positive and significant effects on the implementation of accrual-based GAS. The structural model demonstrates strong explanatory power, with an R² value of 0.762, indicating that 76.2% of the variance in accrual-based GAS implementation is explained by the variables included in the model. Organizational Commitment exhibits the strongest direct effect and serves as the most dominant predictor in the model. Furthermore, the moderation analysis reveals that Organizational Commitment significantly strengthens most of the relationships between the independent variables and accrual-based GAS implementation, except for one non-significant moderating relationship. This finding suggests that the moderating role of Organizational Commitment is selective and context-dependent, as certain aspects of accrual-based GAS implementation are more strongly influenced by individual capacities of public officials—such as technical competence, intrinsic motivation, and work experience—than by organizational structural factors. This study contributes to the public sector accounting literature by demonstrating that Organizational Commitment functions as a strategic integrator that aligns individual, technical, and regulatory factors in achieving accountable and accrual-based local government financial management

Digital Economic Transformation and its Implications for Monetary Economic Policy in Indonesia

David Chandra — 2026-05-19

This study aims to analyze the effect of digital economic transformation on inflation in Indonesia. The indicators of digital economic transformation examined in this study include internet penetration, digital transactions/e-commerce, the use of digital financial services, national digital economic value, and digital financial infrastructure. This research employs a quantitative approach with an associative research design. The data used are secondary time-series data covering the period 2019–2024, obtained from the Central Bureau of Statistics (BPS), Bank Indonesia, the Financial Services Authority (OJK), the Ministry of Communication and Information Technology, as well as reports from the World Bank and Google–Temasek–Bain. The analytical method applied is multiple linear regression. The results show that, partially, internet penetration has a negative and significant effect on inflation, indicating that increased internet access enhances market efficiency and contributes to lower inflation. In contrast, digital transactions/e-commerce have a positive and significant effect on inflation, reflecting increased consumer demand through digital platforms. Meanwhile, the use of digital financial services, national digital economic value, and digital financial infrastructure do not have a significant effect on inflation. Simultaneously, the variables of digital economic transformation do not significantly affect inflation. The adjusted R-square value of 0.519 indicates that the model explains 51.9 percent of inflation variation, while the remaining variation is influenced by other macroeconomic factors.

From Story to Sale: The Mediating Role of Comsumer Enggagement in Short Video Marketing at Petro’s Coffee

Sebrina S — 2026-05-19

The rapid advancement of digitalization has transformed marketing strategies in Indonesia’s food and beverage (F&B) industry, with short video marketing emerging as a key approach to reaching modern consumers. This study aims to examine the effect of short video marketing on consumers’ purchase intention, with consumer engagement serving as a mediating variable among Petro’s Coffee customers. A quantitative approach was employed using a cross-sectional survey design involving 150 respondents aged 18–45 years who had been exposed to Petro’s Coffee short video content within the past three months. Data were collected through an online questionnaire using a five-point Likert scale and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The theoretical foundation of this study integrates the Stimulus–Organism–Response (S-O-R) framework to explain the psychological mechanisms underlying consumer responses. The results indicate that short video marketing has a positive and significant effect on consumer engagement, consumer engagement positively and significantly influences purchase intention, and consumer engagement significantly mediates the relationship between short video marketing and purchase intention. These findings highlight consumer engagement as a key mechanism in translating short video marketing stimuli into consumers’ behavioral responses. Practically, this study provides strategic implications for F&B industry practitioners in optimizing short video marketing by strengthening consumer engagement to enhance purchase intention

Building Brand Identity and Digital Marketing for the MSME Coffee Shop Petro’s Coffee Relevant to Gen Z and Millennials in Dairi Sidikalang

Ester Petronella Tarigan — 2026-05-19

Brand identity is a crucial factor in shaping consumer perceptions and product differentiation in competitive markets. This study investigates the effects of brand identity and digital marketing on visit intention and purchase decision among Generation Z and Millennial consumers at a local coffee SME (PETRO’S COFFEE) in Sidikalang, Indonesia, with electronic word of mouth (e-WOM) as a mediating variable. A quantitative explanatory approach was employed using purposive sampling, resulting in 117 valid respondents who had made purchases within the last six months. Data were collected through a five-point Likert-scale questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that brand identity has a positive and significant effect on visit intention, while digital marketing significantly influences purchase decision both directly and indirectly through e-WOM. The mediating role of e-WOM indicates that online reviews and consumer-generated recommendations strengthen the effectiveness of digital marketing communication. The coefficient of determination values demonstrate moderate to strong predictive power of the proposed model. This study contributes to the branding and digital marketing literature by providing empirical evidence from local coffee SMEs in non-metropolitan areas. Practically, the findings offer strategic insights for SME owners to integrate strong brand identity with digital marketing initiatives to engage younger consumers more effectively

Analysis Of Budget Performance Regional Revenue And Expenditure (APBD) In The Province Of North Sumatra

Beatric Krisnanadayanti Sinaga — 2026-05-19

This study aims to evaluate the performance of the Regional Revenue and Expenditure Budget (APBD) of North Sumatra Province during 2021–2024 using financial ratios, namely effectiveness, efficiency, independence, and growth. The data were obtained from APBD reports published by the Directorate General of Fiscal Balance, Ministry of Finance. The findings reveal that the effectiveness ratio of regional revenue declined, shifting from the “very effective” category in 2021– 2022 to “quite effective” in 2023 and “less effective” in 2024. The efficiency ratio of regional expenditure remained consistently below 100%, indicating relatively controlled budget use, although some programs were not fully implemented. Fiscal independence is still low, as the contribution of Local Own-Source Revenue (PAD) to total revenue ranged only between 25–50%, reflecting high reliance on central government transfers. The growth ratio of PAD fluctuated, with a sharp increase in 2022 but a decline in 2023 and 2024. Overall, the APBD of North Sumatra Province demonstrates good expenditure efficiency but faces significant challenges in revenue effectiveness, PAD growth, and fiscal independence.

The Effect of Audit Fees, Audit Tenure, and Gender on Audit Quality in Consumer Goods Companies Listed on the Indonesian Stock Exchange (2020–2024)

Dwi Dinda Nur’arifah — 2026-05-19

This study aims to determine the effect of Audit Fee, Audit Tenure, and Gender on Audit Quality of Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange for the 2020-2024 Period. Data is taken from www.idx.co.id. The population in this study was 29 companies with a sample of 48 companies. Sampling and determination of sample size in this study were carried out using a purposive sampling method, selecting 34 consumer goods sector manufacturing companies that met the criteria as samples. This research approach uses logistic regression analysis of data processed with the SPSS 23 application. Data from this study uses secondary data in the form of Company financial reports officially published by the Indonesia Stock Exchange (IDX). Based on the results of the study, it can be concluded that the Audit Fee variable has a positive effect on audit quality, Audit Tenure has no effect on Audit Quality, Gender has a positive effect on audit quality, simultaneously Audit Fee, Audit Tenure and Gender affect audit quality. Only 44.3% of the dependent variable can be explained by the variability of the independent variables, while the remaining 55.7% is explained by other variables not used in this study.

Analysis of the Efficiency and Effectiveness of Regional Spending in Improving the Quality of Public Services in the Medan City Regional Government for the 2023-2024 Fiscal Year

Marlina Marlina — 2026-05-20

This study analyzes the efficiency and effectiveness of regional government expenditure in improving the quality of public services in the Government of Medan City for the 2023–2024 fiscal years. The objectives of this study are: (1) to measure the level of efficiency in the use of regional budgets for the provision of public services, (2) to assess the effectiveness of expenditure realization in achieving public service performance indicators, and (3) to provide policy recommendations to improve budget management performance. Quantitative analysis is conducted through document analysis of the Regional Revenue and Expenditure Budget (APBD) and expenditure realization for 2023–2024, calculation of efficiency ratios (comparison between budget inputs and service output indicators), and effectiveness analysis based on the achievement of Public Service Performance Indicators (PSPI) and regional performance targets. Qualitative analysis complements the quantitative findings through structured interviews with budget management officials and service users, as well as case studies of several strategic agencies, including health, education, licensing, and infrastructure sectors. The results indicate that, in aggregate, Medan City’s regional expenditure during the 2023–2024 period demonstrates a moderate level of efficiency. Certain sectors, such as health and education, are relatively efficient in converting budget allocations into service outputs, while infrastructure and licensing sectors still exhibit inefficiencies or unfocused expenditure realization. In terms of effectiveness, improvements in public service quality are observed in key indicators—such as administrative service completion time and user satisfaction—although achievements are uneven across agencies. The main contributing factors include insufficient outcome-based budget prioritization, limitations in human resource capacity, and suboptimal monitoring and evaluation systems. The study recommends strengthening outcome-based budget prioritization, enhancing planning and oversight capacity, implementing more measurable performance indicators, and leveraging service digitalization to improve operational efficiency. The implementation of these recommendations is expected to improve expenditure efficiency and effectiveness ratios and enhance the quality of public services in future periods.

The Impact of Monetary and Macroprudential Policies on Inflation and Unemployment with the Role of Green Credit in Indonesia

Nadyne Ira Arsyanda — 2026-05-20

This study aims to analyze the influence of monetary and macroprudential policies on inflation and unemployment in Indonesia using green credit as an intervening variable. This study uses Indonesian time-series data for the 2015-2024 period sourced from Bank Indonesia, the Financial Services Authority, and the Central Statistics Agency. The analysis method used is the Two Stage Least Square (2SLS) simultaneous equation model due to the reciprocal relationship between inflation and unemployment. The estimation results indicate that monetary and macroprudential policies have a direction of influence that is consistent with macroeconomic theory, although not yet statistically significant. The gross domestic product variable plays a role in reducing inflationary pressures, while green credit shows potential in suppressing unemployment and structural inflation in the long term. These findings indicate the importance of integrating monetary policy, macroprudential policy, and green financing to maintain macroeconomic stability and support the transition to a sustainable economy in Indonesia.

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 — 2026-05-21

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 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 — 2026-05-21

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 — 2026-05-21

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 Transformational Leadership and Career Development on Employee Performance Employees With Job Satisfaction as a Mediating Variable in Regional General Hospital Dr. Pirngadi

Ida Marlina — 2026-05-21

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 — 2026-05-21

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.

Analysis of Teacher Competency and Work Ethic on Teacher Performance Through Work Motivation at State High School 19 Medan

Iqbal Syahputra — 2026-05-21

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 — 2026-05-21

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 — 2026-05-21

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 Ability and Opportunity on Employee Performance Mediated by Work Motivation at the Humbang Hasundutan District Attorney's Office

Lengmay Simamora — 2026-05-21

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 School Principal Leadership And Work Environment On Teacher Performance Through Motivation At Smk Negeri 1 Percut Sei Tuan

Haryatno Haryatno — 2026-05-21

Kinerja guru merupakan faktor kunci dalam menentukan kualitas pendidikan, terutama di SMK yang menuntut lulusan untuk dipersiapkan terhadap tuntutan tenaga kerja. Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan kepala sekolah dan lingkungan kerja terhadap kinerja guru melalui motivasi kerja sebagai variabel intervensi di SMK Negeri 1 Percut Sei Tuan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi penelitian terdiri dari seluruh 119 guru dan staf di SMK Negeri 1 Percut Sei Tuan, yang juga dijadikan sampel penelitian (sensus). Data dikumpulkan melalui kuesioner dan dianalisis menggunakan metode Partial Least Squares (PLS) dengan bantuan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa kepemimpinan kepala sekolah dan lingkungan kerja memiliki efek positif dan signifikan terhadap kinerja guru dan motivasi kerja. Motivasi kerja juga terbukti memiliki efek positif dan signifikan terhadap kinerja guru. Selain itu, motivasi kerja bertindak sebagai variabel intervensi yang memperkuat pengaruh kepemimpinan kepala sekolah dan lingkungan kerja terhadap kinerja guru. Koefisien penentuan menunjukkan bahwa kepemimpinan kepala sekolah dan lingkungan kerja menjelaskan 39,2% variasi motivasi kerja, sedangkan kepemimpinan kepala sekolah, lingkungan kerja, dan motivasi kerja bersama-sama menjelaskan 58,6% variasi kinerja guru. Kesimpulan dari penelitian ini menegaskan bahwa peningkatan kinerja guru dapat dicapai melalui penguatan kepemimpinan kepala sekolah yang efektif, meningkatkan lingkungan kerja yang kondusif, dan meningkatkan motivasi kerja guru. Hasil penelitian ini diharapkan dapat diperhatikan oleh sekolah dan pengambil kebijakan pendidikan dalam merumuskan strategi peningkatan kualitas kinerja guru di SMK.

The Effect of Training, Occupational Safety, Health and Work Motivation on Employee Performance at PT. Amal Tani Langkat

Reza Ramadan Ginting — 2026-05-22

This study aims to examine and provide a clearer understanding of the effect of training, occupational health and safety, and work motivation on employee performance at PT Amal Tani Langkat. This research employs a quantitative method with a total of 45 respondents. The data were analyzed using statistical formulas and processed with SPSS version 26. The results indicate that training has a positive and significant partial effect on employee performance at PT Amal Tani Langkat, as evidenced by the t-test results with a t-value of 4.418 > t-table 2.018 and a significance value of 0.000 < 0.05. Occupational health and safety also have a positive and significant partial effect on employee performance at PT Amal Tani Langkat, as shown by the t-test results with a t-value of 2.313 > t-table 2.018 and a significance value of 0.026 < 0.05. Furthermore, work motivation has a positive and significant partial effect on employee performance at PT Amal Tani Langkat, as proven by the t-test results with a t-value of 5.775 > t-table 2.018 and a significance value of 0.000 < 0.05. Simultaneously, training, occupational health and safety, and work motivation have a significant effect on employee performance, as indicated by the F-test re

The Effect Of Work Competence And Work Supervision On Employee Performance At Badan Usaha Milik Desa Kota Pari, Pantai Cermin District, Serdang Bedagai Regency

Juniarti Juniarti — 2026-07-21

This study aims to analyze the effect of work competence and work supervision on employee performance at the BUMDes Kota Pari, Pantai Cermin District, Serdang Bedagai Regency. The study used a quantitative approach with a survey method. The sample consisted of 42 respondents, which represented the entire population of BUMDes employees. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS version 26. The results show that work competence has a positive and significant effect on employee performance, work supervision also has a positive and significant effect on employee performance, and both variables simultaneously have a significant effect on employee performance. The coefficient of determination indicates that 55.8 percent of the variation in employee performance is explained by work competence and work supervision. These findings confirm that improving competence and strengthening supervision are important strategies to enhance employee performance in BUMDes Kota Pari.