JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES

The Influence of Job Autonomy, Self-Efficacy, and Compensation on Employee Performance with Job Satisfaction as a Mediating Variable

Dimas Aryo Kusumo — 2025-12-23

The rapid transformation of the banking industry in the digital era, accompanied by increasing technological demands and a decline in employee numbers at Bank XYZ, has heightened the urgency to understand the determinants of employee performance. Rising turnover rates and fluctuating productivity further underscore the importance of examining organizational and personal factors that shape employee outcomes. This study investigates the impact of job autonomy, self-efficacy, and compensation on employee performance, with job satisfaction as an intervening variable. Using a quantitative survey approach, data were collected from 208 employees at Bank XYZ through questionnaires measuring five key variables. Statistical testing was carried out using multiple regression and mediation analysis. The findings reveal that the three independent variables have a direct positive and significant effect on employee performance. All three also positively and significantly affect job satisfaction. However, the direct effect of job satisfaction on performance was not significant. Mediation analysis further shows that job satisfaction does not mediate the relationships between job autonomy, self-efficacy, and compensation on employee performance. Theoretically, these results challenge established models that position job satisfaction as a critical mediator, suggesting its role may be contingent on industry context. Practically, this indicates that in digitally transforming banks like XYZ, managers should prioritize enhancing direct drivers including autonomy, self-efficacy, and compensation to improve performance, rather than relying on satisfaction as a pathway. The study is limited by its single-bank sample and short observation period, suggesting the need for broader future research.

Evaluation of the Effectiveness of the Internal Control System in the Implementation of the Centralized Payment Digitalization Program at UIP3B PLN Sulawesi

Aini Indrijawati — 2025-12-25

Digital transformation in the financial sector requires organizations to enhance their digital maturity to effectively manage systems efficiently and transparently. This study aims to evaluate the level of organizational digital maturity through the implementation of the Digitalization of Centralized Payment program at PT PLN (Persero) UIP3B Sulawesi, and to analyze the effect of payment digitalization on the effectiveness of internal control systems with human resource (HR) competence as a mediating variable. This study employs a quantitative approach with an explanatory research design. Primary data were collected through online questionnaires distributed to 78 employees in the finance and budgeting departments who were directly involved in the centralized payment digitalization program. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0 software. The research findings indicate that payment digitalization has a positive and significant effect on HR competence and the effectiveness of internal control systems. Furthermore, HR competence was proven to function as a partial mediator in the relationship between payment digitalization and internal control effectiveness, with t-statistic values > 1.96 and p-values < 0.05. All variable indicators have loading factors > 0.7 and Composite Reliability > 0.8, indicating valid and reliable research instruments. Thus, it can be concluded that enhancing HR competence is a key factor in strengthening the effectiveness of internal control systems through the successful implementation of centralized payment digitalization. These results emphasize the importance of developing human capabilities as an integral part of digital transformation within the UIP3B PLN Sulawesi environment.

Implementation of Environmental Accountability in the Primary Consumer Goods Industry as a Foundation for Sustainable Development

Adelia Briliana Annisa Rachmawati — 2025-12-25

The attainment of the Sustainable Development Goals (SDGs) necessitates a harmonious balance between economic growth, ecological sustainability, and social welfare. This study examines the effects of Green Accounting, Environmental Performance, Environmental Cost, and Material Flow Cost Accounting on the achievement of the Sustainable Development Goals (SDGs) in non-cyclical consumer companies listed on the Indonesia Stock Exchange during the 2022-2024 period. A quantitative research approach with purposive sampling is employed, resulting in a sample of 138 companies. The findings illuminate the fact that Green Accounting significantly contributes to the achievement of SDGs through its effective integration into corporate practices. Moreover, Environmental Performance positively influences SDGs, indicating that improved environmental management reflects corporate responsibility toward environmental conservation and sustainable development. Environmental Cost does not influence Sustainable Development Goals given that the company has not spent environmental costs optimally in managing the environment. On the other hand, Material Flow Cost Accounting can impact the achievement of Sustainable Development Goals as a result of the company’s endeavors to minimize wastage. This study contributes to sustainable development in the non-cyclical consumer sector and creates a better environment. This study draws attention to the necessity of managing and implementing sustainable development to increase competitiveness and comply with regulations regarding environmentally friendly business practices in efforts to achieve the SDGs.

The Role of Budget for Operational Assistance (BOS) Fund Management in Supporting Quality Learning at MTs Al-Hasan Banjarsari

Dafyar Eliadi Hardian — 2026-01-05

The Budget for Operational Assistance (BOS) aims to improve access to and quality of education through operational funding support for schools, but its effectiveness is still influenced by transparency, accountability, and efficiency in its management. This study aims to analyze the role of Budget for Operational Assistance (BOS) fund management in improving the quality of learning at MTs Al-Hasan Banjarsari, Ciamis Regency. The research focuses on five key management aspects: planning, organizing, implementing, monitoring, and evaluating. The method used in this study is descriptive qualitative. Data collection was conducted through interviews, observation, and document analysis. Informants involved in this study included the Madrasah Principal, Deputy Madrasah Principal, treasurer, teachers, school committee members, supervisors, and the BOS Management Team from the Ministry of Religious Affairs of Ciamis Regency. The research findings indicate that BOS fund management at the madrasah is transparent and involves various parties. The funds are used to support teaching and learning activities and improve educational facilities. This success is driven by the leadership of the madrasah principal, alignment between the program and the school’s vision, and collaboration with various parties. However, several challenges remain, such as delays in fund disbursement, a lack of technical personnel, and low community participation in financial assistance. Therefore, it is necessary to strengthen the management system and increase cooperation between parties so that the use of BOS funds can be more effective in improving the quality of education.

Financial Report Analysis in Measuring the Financial Performance of State-Owned Banks

Nyoman Jatiningsih — 2026-01-27

This research is motivated by the dynamics of the financial performance of the State-Owned Enterprise (SOE) banking industry during the 2020-2024 period, which was influenced by the COVID-19 pandemic and the economic recovery process. Differences in performance achievements between banks indicate the need for a comprehensive assessment of the financial health of SOE banks. The main objective of this study is to analyze the financial performance of SOE banks in terms of solvency, profitability, and operational efficiency. The study used a descriptive quantitative design with a purposive sampling technique, utilizing secondary data in the form of the annual financial reports of four SOE banks listed on the Indonesia Stock Exchange. Financial performance was measured using the Debt to Asset Ratio to assess solvency, Return on Assets and Net Interest Margin to assess profitability, and the Operating Cost to Operating Income ratio to assess operational efficiency. The results show that the financial condition of SOE banks is in the healthy to very healthy category. Bank Rakyat Indonesia and Bank Mandiri recorded the most optimal performance, especially in the aspects of profitability and efficiency, while Bank Negara Indonesia is in the good category with a consistent improvement trend. However, Bank Tabungan Negara still faces challenges, especially related to low levels of profitability and operational efficiency. This study concludes that increasing operational efficiency and optimizing the utilization of productive assets are important implications for strengthening competitiveness and maintaining the sustainability of the financial performance of state-owned banks.

Implementation of Good Corporate Governance and Capital Structure on Financial Performance

Rahma Dila Mawarni — 2026-01-28

The financial results of businesses involved in property and real estate are still encountering numerous obstacles due to the strong need for funds, risks linked to long-term projects, and fluctuations in the market. This scenario calls for clear corporate management through the adoption of effective governance practices and the establishment of the most suitable capital structure. Targeting property and real estate companies on the IDX, this research analyzes the effects of efficient corporate management (managerial ownership, institutional ownership, independent board, audit committee) and capital structure (DER) on financial outcomes from 2019 to 2023. A purposively selected sample, chosen against defined criteria, provides the data for this analysis. This research employs secondary data with a quantitative approach, sourced from the annual reports of each firm. Analyzed with multiple linear regression in SPSS 27, the data show that audit committee effectiveness and capital structure have no bearing on financial performance. Significant effects, however, are found for managerial ownership, institutional ownership, and an independent board of commissioners. This study stresses the importance of oversight in enhancing performance and offers insights for management and supervisors to reinforce governance practices within entities.

The Influence of Gender and Job Market Considerations on Accounting Students’ Career Choice as Public Accountants

Ridwan Fikri Maulana — 2026-01-28

The public accounting profession remains a highly prospective career path for accounting students. Nevertheless, interest in entering this field often diminishes over time, influenced by several factors, such as prevailing gender perceptions and challenging job market accessibility. This research seeks to examine and clarify the impact of gender and job market considerations on accounting students’ decisions to pursue careers as public accountants, focusing on accredited excellent universities in Bandung City. The study employs a quantitative approach with descriptive and verification methods. A nonprobability sampling technique, specifically purposive sampling, was used to select respondents. Data were gathered from 96 accounting students across 10 accredited excellent universities in Bandung City. Hypothesis testing was performed using the Partial Least Squares (PLS) method via the SmartPLS 4.0 application. The results indicate that both gender and job market considerations have a positive and significant influence on accounting students’ career decisions to become public accountants. These findings suggest that greater student awareness of gender dynamics in the workplace, combined with improved access to the public accounting job market, correlates with increased interest in choosing public accounting as a career.

The Role of Economic Growth, Income Inequality, and Social Assistance in Shaping Poverty Dynamics in Central Java

Maulana Ghani Yusuf — 2026-02-10

Poverty remains a development challenge, particularly those with low economic growth and poorly distributed social welfare. Despite high economic growth, poverty reduction often remains uneven, demonstrating the complex interactions between growth, income distribution, labor market conditions, and the social assistance safety net. This study aims to examine the factors influencing poverty, their relationship to economic growth, income inequality, unemployment, and the social assistance safety net in Central Java. Using a quantitative panel data methodology, this study analyses data on the variables used from 2019 to 2023. A fixed effects model with robust standard errors is used to consistently and effectively estimate the relationship between the determinants of poverty. The results of this study indicate that economic growth, particularly GDP, can significantly reduce poverty. Then income inequality also significantly influences poverty dynamics. Social assistance is positively related to poverty, meaning it effectively serves as a tool to help people avoid falling into poverty. Meanwhile, unemployment has an insignificant impact on poverty. It follows from the above that the poverty-reduction strategy in Central Java should not be oriented solely to the growth path but should be coupled with tax reform integrated into social assistance packages to improve targeting efficiency and sustainability.

The Role of Adaptive Selling Behavior in Mediating Sales Orientation and Customer Orientation on Salesperson Performance

Citra Amanah — 2026-02-10

The decline in Mitsubishi Xpander sales indicates problems in sales force performance. Based on preliminary field reports, the suspected problem is related to the suboptimal sales orientation and customer orientation in shaping adaptive sales behaviour. Accordingly, this inquiry endeavors to elucidate the influence of sales orientation and customer orientation on the performance of the Mitsubishi Xpander sales force in Semarang, positioning adaptive sales behaviour as an intervening mechanism. Adopting a quantitatively driven research design, empirical evidence was garnered from 104 purposively selected respondents. The analytical procedure employed Partial Least Squares–Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. The empirical findings demonstrate that both sales orientation and customer orientation exert a statistically robust and affirmative effect on adaptive sales behaviour, which in turn manifests a significant and positive contribution to sales force performance. Notably, customer orientation, in conjunction with adaptive sales behaviour, emerges as the most potent conduit for enhancing the performance of Mitsubishi Xpander sales personnel within the Semarang context. Customer orientation enables salespeople to understand customer needs and provide appropriate services, while adaptive sales behaviour helps them adjust their approach to different customer characteristics and situations. The findings imply that sales orientation and customer orientation can shape more adaptive sales behaviour, thereby playing a role in driving improvements in sales personnel performance in achieving targets and retaining customers.

Analysis of the Implementation of Article 21 Income Tax Before and After the Application of the Effective Tax Rate under Government Regulation No. 58 of 2023 on Employees’ Taxable Income at CV Lindrif Jaya, Jakarta

Fithrah Kamaliyah — 2026-02-13

This research is motivated by Government Regulation No. 58 of 2023, which introduced the Average Effective Rate (TER) for Article 21 Income Tax withholding effective January 1, 2024. Although the government insists TER is purely administrative, many employees and payroll practitioners view the fluctuating monthly withholdings as a hidden tax increase. This research aims to analyze the impact of calculating Article 21 Income Tax for employees before and after using TER implementation of PP 58/2023 at CV Lindrif Jaya using salary data samples of 5 employees from a total population of 35 employees. The theoretical foundation in this research is tax accounting that focuses on employee income. CV Lindrif Jaya uses income tax calculations based on applicable statutory regulations. The method used is comparative analysis by comparing Article 21 Income Tax calculations based on PP 58 of 2023 with the HPP Law Number 7 of 2021. The findings indicate that implementing the Average Effective Rate does not impose any additional tax burden on employees, despite noticeable fluctuations in monthly withholding amounts over the course of the year. Substantially, the total Article 21 Income Tax payable in one tax year remains the same as under the previous method. This is because a recalculation is performed in the final tax period to ensure that the taxes withheld during the year conform to the actual tax liability based on statutory provisions. Aside from keeping the annual tax burden neutral, TER is also designed to make tax administration easier for employers and withholding agents.

Cash Flow Statement Analysis of PT Astra Agro Lestari Tbk. Jakarta

Wendy Teguh Putri Zega — 2026-02-23

Cash flow fluctuations in companies can indicate financial instability, making it essential to analyze whether cash is generated from sustainable operations or external financing. The study investigates PT Astra Agro Lestari Tbk cash flow statement performance from 2022 to 2024 while evaluating the company's capacity to generate operating cash flows and finance its investments and fulfill its funding needs. The research question in this study is how the company's cash flow performance is reviewed from cash flow ratios and common size analysis in operating, investing, and financing activities. The research method employed in this study uses quantitative descriptive research to analyze secondary data which includes cash flow statements obtained from the Indonesia Stock Exchange. The analysis technique used operating cash flow ratio calculation and current liability cash coverage ratio calculation and capital expenditure ratio calculation and total debt ratio calculation and common size analysis to determine cash flow component proportions. The results indicate that operating cash flow showed variable performance throughout the period yet reached its highest point which resulted in increased company liquidity. Companies spent most of their investment funds on fixed assets and biological assets while their financing activities depended on bank loans. The study results emphasize that companies need to achieve operational efficiency through better investment planning and funding structure control to achieve long term financial stability.

The Influence of Leadership and Job Satisfaction on Police Performance at the South Kalimantan Regional Police

Bahagia Dachi — 2026-02-26

The Indonesian National Police (Polri) continues to encounter performance challenges; however, the specific influence of leadership and job satisfaction on officer performance within the South Kalimantan Regional Police has yet to be examined. The present inquiry seeks to elucidate the nexus between job satisfaction and the performance of Polri personnel, as well as the association between leadership and organizational performance. To ascertain the magnitude and direction of the effects of leadership and job satisfaction on performance, the study employed multiple linear regression techniques utilizing SPSS software. The methodological sequence comprised primary data collection through structured questionnaires, subsequent validity and reliability verification, classical assumption diagnostics, including assessments of multicollinearity, heteroscedasticity, and normality, followed by multiple regression modeling to estimate both partial effects (via t-statistics) and simultaneous effects (via F-statistics), and coefficient of determination (R²) analysis to evaluate the model’s explanatory capacity. The analytical framework adopted was Multiple Linear Regression Analysis, designed to reveal the relationship between leadership and job satisfaction towards police performance. The empirical sample consisted of 345 Polri officers stationed in South Kalimantan, selected through probabilistic random sampling procedures. Data were gathered through the distribution of Likert-type questionnaires, employing a five-point response continuum. The data screening process incorporated validity and reliability testing to ensure construct precision and internal consistency, alongside partial hypothesis testing using the t-test. The empirical evidence reveals that job satisfaction exerts a positive and statistically significant influence on Polri performance, while leadership similarly demonstrates a positive and significant contribution to performance enhancement.

The Influence of Financial Technology on Environmental Performance: The Mediating Role of Green Knowledge Management

Aurora Nanda Avprita — 2026-03-09

The digital era has brought about technological advance, one of which is in the financial sector namely financial technology, which is designed to facilitate human activities, particularly in financial management. This facilitates access to the banking world, both internally and externally, the existence of this technology has had a number of extraordinary positive impacts, making environmental performance more organized and able to balance the role of the environmental performance as a supporter of financial technology. The purpose of this study is to determine the extent of the influence of financial technology on environmental performance mediated by green knowledge management at Bank Pembangunan Daerah Yogyakarta (BPD DIY). The research subjects were 100 employees of the Bank Pembangunan Daerah Yogyakarta main office. Sampling in the study used probability sampling, which means that all employees had the opportunity to participate in this study. The data collection method used a questionnaire, and the data analysis tool used Smart PLS 4.0 software. This results of the instrument scale test used were validity and reliability tests. Hypothesis testing showed that financial technology has a positive effect on environmental performance, financial technology has a positive effect on green knowledge management, green knowledge management has a positive effect on environmental performance, and green knowledge management mediates the positive effect of financial technology on environmental performance.

The Role of Work Discipline and Work Environment on Police Job Satisfaction at the East Java Regional Police

Rahmadsyah Lubis — 2026-03-09

Job satisfaction is an important factor in improving the performance and professionalism of law enforcement officials. In the context of the Indonesian National Police, work discipline and the work environment are considered key determinants that influence personnel job satisfaction. However, empirical evidence examining the relationship between these variables at the regional police level remains limited. This study aims to analyse the effect of work discipline and work environment on the job satisfaction of Indonesian National Police personnel in the East Java Regional Police. This research employs a quantitative approach using multiple linear regression analysis. The sample consisted of 267 personnel selected through random sampling. Data were collected using a structured questionnaire based on a five-point Likert scale. The analysis included validity and reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), t-tests to examine partial effects, F-tests to assess simultaneous effects, and the coefficient of determination to measure the contribution of the independent variables to the dependent variable. The findings indicate that work discipline has a positive and significant effect on job satisfaction. The work environment also demonstrates a positive and significant influence on job satisfaction. Simultaneously, both variables significantly contribute to enhancing personnel job satisfaction. These results suggest that work discipline and the work environment represent strategic factors in improving the job satisfaction of police personnel, and strengthening these aspects can support the achievement of more effective and optimal organisational performance.

Analysis of the Impact of Mining on the Economy and Environmental Degradation in Morowali Regency (A Case Study of PT IMIP)

Anggi Purnomo — 2026-03-09

Morowali Regency in Central Sulawesi has emerged as Indonesia’s leading nickel hub through the Indonesia Morowali Industrial Park (PT IMIP), a joint venture with China’s Tsingshan Steel Group. Since 2013, PT IMIP has attracted billions in investment and developed advanced smelters to meet global demand for electric vehicle batteries. While this expansion has boosted economic growth and employment, it has also raised serious environmental concerns. This study analyses the dual impact of nickel mining in Morowali Regency, using 2010–2024 data from the Central Statistics Agency and supporting literature. The objective is to measure the mining sector’s contribution to Gross Regional Domestic Product (GRDP) and evaluate its environmental consequences. A descriptive quantitative approach was applied to examine the relationship between GRDP and the mining sector, while qualitative analysis was used to assess environmental degradation. Results show that GRDP rose sharply from Rp4.10 billion in 2011 to Rp98.79 billion in 2024. Although the mining sector’s share declined from 41.67% to 18.18%, its absolute value increased, driving employment, socio-economic transformation, and business diversification. However, mining activities caused severe environmental damage, including 5,501 hectares of deforestation, marine ecosystem disruption, water and air pollution, and a surge in acute respiratory disease cases to 55,527 in 2024. Waste generation in Bahodopi District reached 40 tonnes per day, with inadequate management infrastructure. The study concludes that sustainable resource management policies are urgently needed to balance economic growth with environmental conservation, recommending stronger regulations, adoption of eco-friendly technologies, and community empowerment.

The Impact of Organizational Commitment and Compensation on Police Job Satisfaction at the North Sulawesi Regional Police

Syafruddin Syafruddin — 2026-03-10

Job satisfaction is an important factor in improving organisational performance and effectiveness, especially in public sector institutions such as the Indonesian National Police. Police officers' job satisfaction is influenced by various organisational factors, including organisational commitment and compensation provided by the institution. Organisational commitment reflects the level of attachment of members to the organisation, while compensation is a form of reward for work contributions that can influence the attitudes and work motivation of members. This research was designed to investigate the relational dynamics linking organisational commitment with job satisfaction and to assess the contributory role of compensation in shaping the job satisfaction of Indonesian National Police (Polri) officers operating within the jurisdiction of the North Sulawesi Regional Police. Adopting a quantitative methodological orientation, the study utilised multiple linear regression modelling facilitated by SPSS software. Primary data were collected from 352 police personnel using a Likert-scale survey with random sampling. The analytical sequence incorporated instrument validity and reliability diagnostics, followed by hypothesis verification using t-test and F-test statistics. The analytical outcomes reveal that organisational commitment manifests a positive relational tendency with job satisfaction among Polri members. Further, compensation emerges as a significant positive determinant of job satisfaction. These observations suggest that heightened organisational commitment together with a more favourable compensation arrangement correspond with increased levels of job satisfaction among police officers. Accordingly, the study highlights the strategic relevance of commitment cultivation and compensation management in reinforcing personnel welfare, institutional loyalty, and professional performance within the policing apparatus.

A Hermeneutic Analysis on ISAK 35: Habermas Perspective

Enrico Paul Anggiat Panjaitan — 2026-03-13

Nonprofit-oriented entities play a critical role in providing social, educational, religious, and humanitarian services, yet face growing demands for transparent and accountable financial reporting. This study examines Interpretation of Financial Accounting Standards (ISAK) 35 on the Presentation of Financial Statements of Nonprofit-Oriented Entities through the lens of Jurgen Habermas’s critical hermeneutics. Employing a qualitative approach within an interpretive-critical paradigm, the study analyzes ISAK 35 as a normative accounting text to uncover the meanings, interests, and potential communicative distortions embedded within the standard. The primary data consist of the Exposure Draft of ISAK 35 and supporting documents, including the Conceptual Framework for Financial Reporting and relevant Indonesian Financial Accounting Standards (PSAK), collected through document analysis. Drawing on legitimacy theory and entity theory, the findings indicate that ISAK 35 functions not only as a technical guideline for financial reporting but also as a formal instrument of legitimacy for nonprofit organizations. The separation of net assets with and without restrictions reflects the application of entity theory and aims to enhance transparency and accountability. However, from a critical perspective, the study finds that the emphasis on compliance and technical presentation may reinforce instrumental rationality, potentially limiting dialogical communication between nonprofit entities and their stakeholders, particularly in organizations lacking adequate accounting competence. This study contributes to critical accounting literature by highlighting the need to balance standardization with substantive public accountability and communicative rationality in nonprofit financial reporting.

The Relationship between Training and Career Development and Job Satisfaction of the National Police (Polri) at the NTT Regional Police

Novi Indah Earlyanti — 2026-03-13

Job satisfaction among members of the Indonesian National Police (Polri) is an important issue in human resource management in the public sector, particularly in efforts to improve professionalism, performance, and quality of service to the community. Various organisational efforts such as training and career development are considered important strategies for improving the competence, capabilities, and motivation of members, which ultimately can affect their level of job satisfaction. Therefore, this study aims to analyse the relationship between training and career development on the job satisfaction of members of the Indonesian National Police (Polri) in the East Nusa Tenggara (NTT) Regional Police. This study uses a quantitative approach with multiple linear regression analysis. The research sample consisted of 321 Polri members in the NTT Regional Police, selected using simple random sampling. Data collection was conducted through a questionnaire with a 7-point Likert scale distributed via social media. The data was then analysed using SPSS software by looking at the significance value, t-test, and F-test. The results showed that training and career development had a positive and significant relationship with the job satisfaction of Polri members in the NTT Regional Police. These findings indicate that improving the quality of relevant training and establishing a clear and structured career development system can increase the job satisfaction of police officers. Thus, effective training and planned career development play an important role in increasing the job satisfaction of Polri members, which in turn can support the improvement of professionalism, performance, and effectiveness of the police organisation.

Policy Innovation Strategies of Local Government to Enhance Regional Competitiveness: A Study in Jayapura City, Papua Province

Untung Muhdiarta — 2026-03-13

Regional competitiveness in the era of global economic competition increasingly depends on the capacity of local governments to implement policy innovations. In Jayapura City, such innovations are crucial to overcome structural constraints and to optimize the potential of regional development. This study aims to examine the policy innovation strategies implemented by the Jayapura City Government, identify supporting and inhibiting factors, and assess their contribution to economic growth, human resource quality improvement, and investment climate enhancement. Employing a qualitative case study approach, the research involved in-depth interviews, field observations, and policy document reviews. Key informants included local government officials, micro, small, and medium enterprise (MSME) actors, academics, and community leaders. The findings indicate that the digitalization of licensing services, the establishment of the Regional Innovation Forum, and human resource training programs have positively impacted public service efficiency, ease of doing business, and cross-sector collaboration. However, challenges such as limited digital literacy, uneven infrastructure development in peripheral areas, and a shortage of innovative human resources still hinder policy optimization. Overall, the policy innovations of the Jayapura City Government have contributed to strengthening regional competitiveness, but their sustainability requires strategies to ensure equitable benefits, enhance human resource capacity, and maintain consistent data-driven evaluation.

The Role of Work Discipline and Organizational Citizenship Behavior (OCB) on Police Job Satisfaction at the East Kalimantan Regional Police

Syafruddin Syafruddin — 2026-03-13

Job satisfaction is one of the important factors in improving individual performance and organisational effectiveness, including in law enforcement institutions such as the Indonesian National Police. In a police organisational environment that demands high professionalism, work discipline and Organisational Citizenship Behaviour (OCB) are seen as factors that can influence the level of job satisfaction among members. Notwithstanding their presumed relevance, empirical inquiries addressing the role of these two determinants in shaping the job satisfaction of personnel within the East Kalimantan Regional Police remain comparatively sparse. In response to this lacuna, the present study endeavors to examine the extent to which work discipline and Organizational Citizenship Behaviour (OCB) contribute to the job satisfaction of members of the East Kalimantan Regional Police. This investigation employs a quantitative framework, utilizing multiple linear regression to evaluate data obtained from 413 police personnel. The dataset was compiled through a five-point Likert-scale questionnaire administered to respondents selected through random sampling procedures. The empirical results indicate that both work discipline and Organizational Citizenship Behaviour (OCB) exert a positive and statistically meaningful influence on the job satisfaction of personnel within the East Kalimantan Regional Police. Partially, both variables contribute significantly to increasing job satisfaction, and simultaneously, both are able to explain the variation in job satisfaction among members in the East Kalimantan Regional Police organisation. Thus, improving work discipline and strengthening OCB behaviour in the police environment can be an important strategy in increasing member job satisfaction and supporting overall organisational performance.

An Integrated Strategic Policy-Based Approach to Circular Economy, Corporate Risk Management, and Innovation Capability for Enhancing Sustainable Firm Performance at PT PLN (Persero)

Willy Novananda Siregar — 2026-03-13

The development of electric vehicles (EV) in Indonesia presents economic opportunities as well as environmental challenges, particularly regarding the management of used electric vehicle battery waste. In this context, the implementation of circular economy becomes an important strategy for creating sustainable value through waste reduction, material recovery, and battery life cycle extension. However, the success of this approach is also influenced by the effectiveness of corporate risk management in anticipating regulatory, technological, and environmental risks arising from energy transformation. On the other hand, innovation capability is needed to drive efficiency and develop new business models capable of improving the competitiveness and profitability of companies. This study aims to integrate these three concepts with strategic policy as a mediating variable that ensures strategic alignment in achieving corporate performance objectives. The method used is an integrative literature review that examines literature from various disciplines to develop a conceptual model regarding the relationship between circular economy, corporate risk management, innovation capability, strategic policy, and sustainable firm performance. The results of the review indicate that circular economy, corporate risk management, and innovation capability have strong potential in driving improvements in firm performance, but their maximum contribution can only be realized through the support of adaptive and visionary strategic policies, particularly in large-scale organizations such as the state-owned enterprise PT PLN (Persero). Thus, this study provides a theoretical contribution in the development of a new conceptual framework as well as a strategic approach for strengthening the electric vehicle ecosystem and circular economy in Indonesia.

The Effect of Company Size, Leverage, and Audit Quality on Earnings Management: Managerial Ownership as a Moderating Variable

Ayu Lisgianti — 2026-03-16

Earnings management remains a persistent issue in financial reporting, particularly in capital-intensive sectors such as the mining industry. Various firm characteristics and governance mechanisms are often examined to understand their role in influencing managerial incentives to manipulate earnings. This study investigates the effect of firm size, leverage, and audit quality on earnings management, with managerial ownership included as a moderating variable. This investigation utilizes secondary data extracted from the audited annual reports of mining enterprises listed on the Indonesia Stock Exchange (IDX) across the 2020–2024 observation window. The proposed hypotheses are evaluated through panel data estimation employing a Moderated Regression Analysis (MRA) specification. The empirical results demonstrate that leverage bears a statistically significant inverse relationship with earnings management, implying that greater debt exposure may curtail managerial latitude in financial reporting due to intensified scrutiny from creditors. In contrast, neither firm size nor audit quality exhibits a statistically discernible association with earnings management practices. Moreover, managerial ownership does not condition or moderate the relationships between firm size, leverage, audit quality, and earnings management. These findings underscore the salience of external disciplinary mechanisms, particularly creditor oversight, in constraining opportunistic reporting behavior, whereas managerial ownership appears to possess limited governance potency, largely attributable to its relatively marginal proportion within mining firms. Collectively, the study augments the extant literature by furnishing empirical insight into the effectiveness of governance mechanisms in mitigating earnings manipulation within Indonesia’s resource-based industrial sector.

The Impact of Work-Life Balance and Compensation on Police Job Satisfaction at the West Sumatra Regional Police

Vita Mayastinasari — 2026-03-16

Police duties, characterised by a heavy workload, long working hours and significant responsibilities, often make it difficult for police officers to balance their work and personal lives. Such circumstances may shape the degree of job satisfaction experienced by police officers. In addition, the remuneration provided by the organisation also represents an important element capable of affecting job satisfaction. Consequently, it is necessary for police institutions to pay attention to work–life balance and an equitable compensation system in order to enhance officers’ job satisfaction. This study aims to examine the influence of work–life balance and compensation on the job satisfaction of personnel within the West Sumatra Regional Police. This research adopts a quantitative approach using a survey method involving 389 officers from the West Sumatra Regional Police who were selected through random sampling. Data were obtained through a questionnaire measured with a five-point Likert scale and analysed using multiple linear regression with the assistance of SPSS. The findings reveal that work–life balance exerts a positive and significant effect on the job satisfaction of police officers. Likewise, compensation demonstrates a positive and significant influence on officers’ job satisfaction. These findings indicate that an appropriate balance between occupational duties and personal life, together with fair compensation, can improve the level of job satisfaction among police officers. This study suggests that police institutions should establish policies that support work-life balance and equitable compensation systems in order to enhance job satisfaction, officers’ well-being, and overall organisational performance.

Strategic Changes in Defense Diplomacy and Organizational Performance from the Perspective of Innovation and Sustainable Synergy

Muchamad Andi Barata — 2026-03-18

The increasingly complex global security environment demands that nations continuously adapt their defense strategies. In this context, defense diplomacy is no longer understood merely as a ceremonial activity, but as a strategic instrument that plays an important role in perception management, conflict prevention, and strengthening a nation’s strategic position. However, the effectiveness of defense diplomacy is largely determined by the performance of the organizations that carry it out, particularly in facing demands for strategic change, innovation, and sustainability synergy. This study aims to analyze strategic change in defense diplomacy and its implications for organizational performance from the perspective of innovation and sustainability synergy. The study uses a qualitative approach with a literature review method of relevant journal articles, academic books, and international institutional reports. Analysis was conducted through narrative and conceptual synthesis to identify patterns, relationships between variables, and research gaps. The results indicate that the organizational performance of defense diplomacy is significantly influenced by internal organizational factors, namely work engagement, communication effectiveness, and organizational facility, which are integrated through strategic change management. Innovation acts as the main driver of organizational adaptation to threat dynamics and technological developments, while sustainability synergy ensures that strategic changes can deliver long-term impact. This study provides a conceptual contribution in the form of an integrative framework that links strategic change in defense diplomacy with sustainable improvement of organizational performance, and can serve as a reference for the development of adaptive and competitive defense policies.

The Implementation of Good Corporate Governance in Maintaining Financial Stability at Perumda BPR Bank Kota Kediri

Popy Setyaningrum — 2026-03-18

The implementation of Good Corporate Governance (GCG) is considered a crucial mechanism for ensuring transparency, accountability, and sustainability in financial institutions, including regionally owned rural banks (BPRs). However, challenges related to governance practices, political intervention, and organizational capacity often affect the effectiveness of GCG in maintaining financial stability. This study aims to analyze the implementation of Good Corporate Governance (GCG) and its impact on financial stability at Perumda BPR Bank Kota Kediri. This qualitative study using a case study approach collected data through in-depth interviews with board of commissioners, directors, internal auditors, and external parties, as well as analysis of internal financial reports. The results show that the implementation of the five GCG principles which are transparency, accountability, responsibility, independence, and fairness remains formal and not yet fully substantive. Key obstacles include local government ownership structure leading to intervention, limited Human Resources (HR) capacity, hierarchical organizational culture, and suboptimal information technology systems. The impact of suboptimal GCG implementation on financial stability is reflected in the still high non-performing loan (NPL) ratio, although it shows an improving trend from 45% (2019) to 23.49% (2023). Other indicators such as Return on Assets (ROA) and operational efficiency (BOPO) also show positive improvement. The conclusion emphasizes that the effectiveness of GCG in maintaining the financial stability of regionally-owned BPRs highly depends on internalizing governance principles into the organizational culture and reducing political intervention, in addition to complying with the formal structures set by the Financial Services Authority (OJK) regulations.