Manajemen & Bisnis Jurnal

Pengaruh SIPD RI terhadap Kinerja Bendahara Pengeluaran melalui Pengendalian Internal dan Akuntabilitas Yang Dimoderasi Kompetensi Digital di Kabupaten Magetan

Ivan Haryo Ramadani — 2026-09-21

This study examines the effect of the implementation of Indonesia's Regional Government Information System (SIPD RI) on the performance of expenditure treasurers, with internal control and accountability as mediating variables and digital competency as a moderating variable, in the Magetan Regency Government. A quantitative explanatory approach was used, with the population comprising all 126 expenditure treasurers and assistant treasurers across regional work units (OPD) in Magetan Regency, all of whom served as respondents (census). Data were collected through a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1.1.8. Results show that SIPD RI implementation positively and significantly affects internal control and accountability, but has no significant direct effect on performance. Accountability fully mediates the effect of SIPD RI on performance, while internal control is not supported as a mediator, and digital competency does not moderate any path in the model. These findings indicate that the benefits of regional financial information systems for individual performance are indirect and depend on strengthening accountability as the transmission mechanism.

Pengaruh Kompetensi, Lingkungan Kerja, Work-Life Balance, dan Kepuasan Kerja Terhadap Kinerja Pegawai di Kabupaten Tanah Laut

Waradian Bangkit Nugroho — 2026-09-21

This study aims to analyze the influence of competence, work environment, work-life balance, and job satisfaction on the performance of village office employees in Pelaihari District, Tanah Laut Regency.

This research employed a quantitative approach with an explanatory research design. The population consisted of 52 employees from five village offices in Pelaihari District, all of whom were selected as respondents using total sampling. Data were collected through Likert-scale questionnaires and documentation, then analyzed using multiple linear regression with SPSS.

The results show that competence, work environment, work-life balance, and job satisfaction have positive and significant partial effects on employee performance. Simultaneously, all independent variables also have a significant effect on employee performance. The adjusted R-square value of 0.793 indicates that the four independent variables explain 79.3% of employee performance, while the remaining 20.7% is explained by other variables outside the research model. This study concludes that employee performance can be improved through competency development, a supportive work environment, balanced work and personal life, and higher job satisfaction.

Mitigasi Risiko Keamanan Fisik dan Psikis Bagi Tenaga Kesehatan di Rumah Tahanan Kelas III B Bangil

Ervinda Rivantyas Putri — 2026-09-21

Tenaga kesehatan (Nakes) yang bekerja di rumah tahanan menghadapi risiko kerja yang lebih kompleks dibandingkan fasilitas kesehatan umum. Penelitian ini bertujuan mengidentifikasi risiko fisik dan psikis yang dihadapi Nakes di Rumah Tahanan Kelas IIB Bangil, menganalisis bentuk mitigasi risiko yang telah dilakukan, serta merumuskan mitigasi risiko yang ideal dan aplikatif. Penelitian menggunakan pendekatan kualitatif dengan desain fenomenologi interpretatif (Interpretative Phenomenological Analysis/IPA), melalui wawancara mendalam terhadap tenaga kesehatan, petugas keamanan, dan manajemen rutan, observasi langsung, serta data sekunder. Hasil penelitian menunjukkan bahwa Nakes menghadapi risiko fisik dan psikis yang nyata, laten, dan saling berkaitan, terutama dipicu oleh kedekatan intensif dengan warga binaan, ketiadaan pengawalan keamanan, serta minimnya fasilitas pendukung. Mitigasi risiko yang berjalan masih didominasi upaya individual dan prosedur medis dasar, belum komprehensif. Berdasarkan kerangka ISO 31000:2018 dan prinsip Keselamatan dan Kesehatan Kerja (K3), penelitian ini merumuskan mitigasi risiko yang preventif dan terintegrasi melalui penguatan SOP keamanan klinik, penyediaan fasilitas pendukung, optimalisasi peran petugas keamanan, serta dukungan psikososial bagi Nakes. Penelitian ini diharapkan menjadi rujukan kebijakan perlindungan tenaga kesehatan di lingkungan pemasyarakatan.

Investment Decision-Making Under Behavioral And Market Influences

Badriatul Mawadah — 2026-09-25

This study examines the effects of herding behaviour, perceived market efficiency, and investment performance on the investment decisions of individual investors in the Indonesian capital market, while investigating investor experience as both a direct predictor and a moderating variable. A quantitative approach was employed using data from 225 individual investors, and the proposed relationships were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that herding behaviour has no significant effect on investment decisions, whereas perceived market efficiency has a significant negative effect and investment performance has a significant positive effect. Investor experience has a positive and significant direct effect on investment decisions. Furthermore, investor experience positively moderates the relationship between perceived market efficiency and investment decisions and negatively moderates the relationship between investment performance and investment decisions, but does not significantly moderate the effect of herding behaviour. These findings extend the behavioral finance literature by demonstrating that investor experience functions as a boundary condition that alters the effects of market perceptions and prior investment performance on investment decisions. Practically, the findings highlight the importance of investor education that strengthens market information evaluation, risk assessment, and learning from previous investment outcomes rather than relying primarily on social investment cues.

Compassionate Leadership dan Employee Voice Behaviour: Mediasi Self-Efficacy pada Tenaga Kesehatan

Melda Aulia Ramadhani — 2026-09-24

Penelitian ini bertujuan menganalisis hubungan antara compassionate leadership dan employee voice behaviour serta menguji peran mediasi self-efficacy pada tenaga kesehatan perempuan. Penelitian menggunakan pendekatan kuantitatif dengan desain survei cross-sectional terhadap 240 perawat dan bidan di Kalimantan Timur, Indonesia, yang dipilih melalui purposive sampling. Data dikumpulkan menggunakan kuesioner daring dan luring serta dianalisis menggunakan partial least squares structural equation modelling (PLS-SEM) dengan SmartPLS. Hasil penelitian menunjukkan bahwa compassionate leadership berhubungan positif dan signifikan dengan self-efficacy, sedangkan self-efficacy berhubungan positif dan signifikan dengan employee voice behaviour. Pengaruh tidak langsung compassionate leadership terhadap employee voice behaviour melalui self-efficacy juga positif dan signifikan. Namun, hubungan langsung antara compassionate leadership dan employee voice behaviour tetap signifikan, sehingga menunjukkan pola complementary partial mediation. Temuan ini menunjukkan bahwa self-efficacy merupakan salah satu mekanisme psikologis yang menjelaskan bagaimana compassionate leadership berkaitan dengan employee voice behaviour. Penelitian ini memperluas penerapan Social Cognitive Theory dengan menghubungkan sumber daya relasional dari leadership dengan keyakinan individu terhadap kemampuannya dalam menyampaikan gagasan dan kekhawatiran secara konstruktif di lingkungan pelayanan kesehatan.

Peran Literasi Keuangan Hijau dan Kepedulian LingkunganTerhadap Green Investment Intention yang Dimediasi Green Investment Trust

Novy Karmelita Indrawati — 2026-09-24

The growth of sustainable finance has given rise to a range of green investment instruments, including green bonds, green sukuk, ESG-based mutual funds, and renewable energy investments. However, despite growing public awareness of environmental issues, investors still face several barriers to participating in these green instruments. This study examines how green financial literacy and environmental concern affect green investment intention, and tests whether green investment trust mediates these relationships. Using a quantitative, explanatory research design, data were gathered through questionnaires administered to individual investors with experience in, or interest toward, sustainable investment products. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) via SmartPLS. The findings show that green financial literacy and environmental concern both have a significant positive effect on green investment intention. All variables also significantly and positively influence green investment trust, which in turn significantly and positively affects investment intention. Mediation analysis confirms that green investment trust plays a significant mediating role in linking financial literacy and environmental concern to green investment intention. The study contributes to the literature by combining green financial knowledge and environmental awareness within a single framework centered on the role of green investment trust

Analisis Pengendalian Internal Penerimaan dan Pengeluaran Kas pada PT Indomarco Adi Prima

Hamdana - Hamdana — 2026-10-01

This study aims to analyze the internal control system over cash receipts and cash disbursements at PT Indomarco Adi Prima, Balikpapan Branch. Cash is one of the most liquid assets and is highly vulnerable to errors and fraud, requiring an effective internal control system to safeguard assets and ensure the reliability of financial records. This study employed a qualitative method with a descriptive approach. Data were collected through observation, interviews, and documentation. The results indicate that the internal control system implemented by the company has not been fully effective, particularly in terms of segregation of duties, authorization, and transaction recording. The study also identified several weaknesses in the procedures for cash receipts and disbursements, including delays in cash deposits, inadequate segregation of functions, and the absence of a systematic daily cash report. These conditions may increase the risk of recording errors and potential fraud. Therefore, improvements are needed through strengthened supervision, clearer segregation of duties, more effective authorization procedures, and the preparation of structured daily cash reports. The implementation of these improvements is expected to enhance the effectiveness, transparency, and accountability of cash management at the company.