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

Tue, 23 Dec 2025 00:00:00 +0000

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

Thu, 25 Dec 2025 00:00:00 +0000

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, Shinta Permata Sari* — Thu, 25 Dec 2025 00:00:00 +0000

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

Mon, 05 Jan 2026 00:00:00 +0000

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*, Ni Nyoman Suli Asmara Yanti — Tue, 27 Jan 2026 00:00:00 +0000

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*, Erma Setiawati — Wed, 28 Jan 2026 00:00:00 +0000

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*, Pupung Purnamasari — Wed, 28 Jan 2026 00:00:00 +0000

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*, Tangguh Pratysto — Tue, 10 Feb 2026 00:00:00 +0000

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*, Diana Aqmala, Aries Setiawan — Tue, 10 Feb 2026 00:00:00 +0000

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*, Sri Agustini — Fri, 13 Feb 2026 00:00:00 +0000

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*, Mangasa Sinurat, Dame Ria Rananta Saragih — Mon, 23 Feb 2026 00:00:00 +0000

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*, Oscarius Yudhi Ari Wijaya — Thu, 26 Feb 2026 00:00:00 +0000

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*, Muhammad Ali Fikri — Mon, 09 Mar 2026 00:00:00 +0000

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*, Slamet Riyadi — Mon, 09 Mar 2026 00:00:00 +0000

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)

Mon, 09 Mar 2026 00:00:00 +0000

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*, Donald Happy Ginting — Tue, 10 Mar 2026 00:00:00 +0000

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.