International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) is an international scholarly journal published by CV. Radja Publika. The journal provides a publication venue for researchers and professionals from various countries to disseminate scientific works in the broad areas of economics, business/management, agricultural economics/management, and sharia (Islamic) economics and administration. IJEBAS specifically aims to examine new breakthroughs and current issues related to the advancement of knowledge and practice in Economics, Business, Sharia Administration, Accounting, and Agriculture Management. The journal is published online with E-ISSN 2808-4713 and uses DOI registration under https://doi.org/10.54443/ijebas
SUSTAINABILITY PERFORMANCE, GREEN FINANCE AND FIRM VALUE: THE MODERATING EFFECT OF TAX PLANNING
This study examines whether tax planning moderates the effect of sustainability performance on firm value in companies listed on the Indonesia Stock Exchange during 2020–2024. Using panel data from 58 companies selected through purposive sampling, this research applies a quantitative approach with Moderated Regression Analysis (MRA). The findings show that sustainability performance has a significant negative effect on firm value, while green finance has no significant effect. In addition, tax planning does not moderate the relationship between sustainability performance and firm value, nor does it strengthen the effect of green finance on firm value. These results indicate that investors may not immediately perceive sustainability and green finance initiatives as value-enhancing, particularly when their short-term economic benefits remain unclear. The study contributes to the literature on corporate sustainability, tax planning, and firm value in emerging markets.
Copyright (c) 2026 Melisa Fitrie, Ira Geraldina, Irawati https://creativecommons.org/licenses/by-sa/4.0
LOCUS OF CONTROL AND CIVIL SERVANT PERFORMANCE: THE MEDIATING ROLE OF WORK RESILIENCE
This study examines the role of work resilience as a mediating mechanism in the relationship between locus of control and civil servant performance in a highly regulated public organization in Indonesia. Drawing on the resource-based view and job demands-resources theory, this study positions locus of control as an upstream psychological resource that is converted into performance through adaptive capabilities. Data were collected from civil servants at the Samarinda Class I Harbormaster and Port Authority Office and analyzed using partial least squares structural equation modeling (PLS-SEM). The results indicate that the locus of control significantly influences performance and strongly shapes work resilience, which subsequently improves performance. The significant indirect effect confirmed that resilience served as the primary transmission mechanism. These findings extend work control theory by emphasizing the importance of adaptive capabilities in explaining public sector performance and offer managerial implications based on strengthening work control and organizational resilience.
Copyright (c) 2026 Sahrun Asis, Irsan Tricahyadinata, Dwi Martiyanti https://creativecommons.org/licenses/by-sa/4.0
DISCOVERING THE FALSE OF THE HADITHS ABOUT SUFISM IN THE BOOK OF NASAIHUL IBAD BY SYEKH NAWAWI AL-BANTANI, INDONESIA
This article explains the quality of the hadiths about Sufism in the book Nashaihul Ibad by Sheikh Nawawi al-Bantani, especially those related to maqamat and ahwal. The type of research in this article is qualitative research. Research sources in this article are divided into primary and secondary sources. The primary source is the book Nashaihul Ibad by Sheikh Nawawi al-Bantani. Meanwhile, the analysis method uses the takhrij hadith method. This research found that there are four terms included in the criteria for maqamat and ahwal, namely: repentance, asceticism, patience and makrifat. Of the four terms, there are two hadiths about repentance and one hadith about asceticism, while the other three hadiths have no sanad path or no source found. As for the quality of the hadiths about Sufism, especially about maqamat and ahwal in the book Nashaihul Ibad by Sheikh Nawawi al-Bantani, many of them are of the quality of dha'if (weak), matruk al-Hadith and some even reach the level of maudhu' (fake). This research has implications for the vigilance of Muslims in receiving information regarding the quality of hadith about Sufism in the Nasaihul Ibad book, especially those related to maqamat and ahwal. The author recommends that other researchers conduct research related to the hadiths in the book Nasaihul Ibad with different themes.
Copyright (c) 2026 Masrukhin Mushin, Mila Amelia https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF DIGITAL COMPETENCE, EMPLOYEE INNOVATION, AND TECHNOLOGY SUPPORT ON EMPLOYEE PERFORMANCE AT THE DEPARTMENT OF CULTURE AND TOURISM TANJUNGPINANG CITY
This study aims to determine the influence of Digital Competence, Innovation and Technological Support on Performance atTanjungpinang City Culture and Tourism Office. The population in this study amounted to 80 respondents, using a saturated sampling technique so that the entire population became a sample, namely 80 respondents. The sampling technique was carried out with a saturated sample. Data collection was carried out by distributing questionnaires to respondents. The collected data were processed using SPSS software. The results of the study show that partially, Digital Competence has a significant effect on employee performance with a significance value of <0.001 (<0.05), Innovation has a significant effect on employee performance with a significance value of 0.002 (<0.05), and technological support has a significant effect on employee performance with a significance value of 0.004 (<0.05). Simultaneously, digital competence, innovation and technological support have a significant effect on employee performance with a significance value of 0.001 (<0.05).
Copyright (c) 2026 Wahyurina, Sabri https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF ORGANIZATIONAL JUSTICE, PERCEIVED ORGANIZATIONAL SUPPORT, INNOVATIVE WORK BEHAVIOR, EMOTIONAL INTELLIGENCE, AND ORGANIZATIONAL TRUST ON EMPLOYEE PERFORMANCE AT PT ALCON BATAM.
Employee performance is a critical determinant of organizational effectiveness in large, labor‑intensive manufacturing companies. This study examines the influence of organizational justice, perceived organizational support, innovative work behavior, emotional intelligence, and organizational trust on employee performance at PT Alcon Batam, Indonesia. Using a quantitative, causal‑associative design, data were collected from 400 employees selected through proportional stratified random sampling across major departments. The constructs were measured with a structured questionnaire on a five‑point Likert scale, and the data were analyzed using multiple linear regression after validity, reliability, and classical assumption tests were satisfied. The results show that all five variables have positive and statistically significant effects on employee performance, both partially and simultaneously, with emotional intelligence emerging as the strongest predictor. The regression model explains 60.8% of the variance in employee performance (R² = 0.608; F = 79.49; p < 0.001), indicating that fairness, perceived support, innovative behavior, emotional capabilities, and organizational trust jointly form a critical socio‑psychological foundation for enhancing performance in a large manufacturing context. These findings provide theoretically grounded and context‑specific implications for the design of integrated human resource management strategies in emerging economy settings.
Copyright (c) 2026 Marisa Nainggolan, Habibuddin Nasution, Hanafi Siregar; Annisa Rara Salvira https://creativecommons.org/licenses/by-sa/4.0
DIGITAL LEADERSHIP AND SAFETY CLIMATE ENHANCE OPERATIONAL PERFORMANCE THROUGH ORGANIZATIONAL COMMITMENT IN PUBLIC MARITIME SERVICES
This study analyzes the influence of digital leadership and safety climate on operational performance through organizational commitment at the Tanjung Santan Class III Port Operational Unit Office. This study departs from the global debate on the effectiveness of digital transformation and safety strengthening in improving the reliability of high-risk public sector operations. A conceptual model was built by integrating the perspectives of resource-based view, dynamic capability, and social exchange theory to explain the commitment-based causal mechanism. Data were collected through a survey of 33 employees and analyzed using partial least squares structural equation modeling (PLS-SEM). The results show that digital leadership and safety climate have a significant effect on organizational commitment and improve operational performance both directly and indirectly. Commitment acts as a partial mediator that strengthens the relationship between the two exogenous variables and the performance. These findings confirm that operational reliability is supported by the integration of managerial capabilities, a safe work climate, and psychological engagement of employees.
Copyright (c) 2026 Abdul Wahid, Siti Maria, Anisa Kusumawardani https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF HUMAN RESOURCE COMPETENCIES, BUDGET PLANNING AND BUDGET IMPLEMENTATION ON BUDGET ABSORPTION OF REGIONAL APPARATUS ORGANIZATIONS (OPD) IN BATAM CITY GOVERNMENT
This study aims to determine and analyze the influence of Human Resource Competence, Budget Planning, and Budget Implementation on Budget Absorption of Regional Apparatus Organizations (OPD) in the Batam City Government. This study was conducted at OPDs of the Batam City Government with a total of 89 respondents. The variables used in this study consist of Human Resource Competence (X1), Budget Planning (X2), Budget Implementation (X3), and Budget Absorption (Y).The data analysis methods used were simple linear regression and multiple linear regression to determine the relationship and influence between the independent variables on the dependent variable. Hypothesis testing was conducted using the t-test (partial), F-test (simultaneous), and coefficient of determination (R²) test. Data processing was performed using SPSS statistical software.
Copyright (c) 2026 Anisa Sangadji, Sabri, Sumardin https://creativecommons.org/licenses/by-sa/4.0
Advancing Climate Resilience through Sustainable Forest Management: Integrating Ecosystem Response Modeling, Adaptation–Mitigation Strategies, and Carbon Conservation Frameworks
Forest ecosystems are increasingly recognized as essential components in strengthening climate resilience and addressing the growing challenges posed by global climate change. Effective forest management not only supports ecological stability but also contributes significantly to climate change mitigation and adaptation efforts. With the rising intensity and frequency of extreme climatic events, traditional forest management approaches require transformation toward more adaptive, science-based, and forward-looking strategies. This study emphasizes the integration of adaptation and mitigation measures within the framework of Sustainable Forest Management (SFM) to enhance ecosystem stability and long-term resilience. Anticipating how forest species and ecological processes respond to variations in temperature, precipitation patterns, and climatic extremes is fundamental for informed decision-making. The use of advanced monitoring technologies, predictive modeling, and early-warning systems enables managers to detect ecological shifts, including species redistribution, altered growth dynamics, and increased vulnerability to disturbances. Adaptation strategies involve modifying silvicultural practices, adjusting harvesting regimes, promoting climate-tolerant species, and improving overall forest productivity and regeneration capacity. Simultaneously, mitigation measures focus on strengthening carbon sequestration through afforestation, reforestation, improved forest conservation, and sustainable utilization of forest resources. The combined implementation of adaptation and mitigation strategies enhances forests’ capacity to function as resilient ecosystems while contributing to the reduction of greenhouse gas emissions. Given the critical role forests play in regulating the global carbon cycle, integrating carbon management into routine forestry practices is essential for achieving international climate objectives. A comprehensive and balanced management approach that incorporates ecological sustainability, economic viability, and social well-being is therefore necessary to ensure that forests continue to deliver ecosystem services and maintain their resilience under future climate uncertainties.
Copyright (c) 2026 Gazala Yousuf Mir https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF TRANSFORMATIONAL LEADERSHIP STYLE AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT PT. BATAM OILFIELD SUPPLY SERVICES INDONESIA
This study aims to analyze the effect of transformational leadership style and work motivation on employee performance at PT Batam Oilfield Supply Services Indonesia. The research adopts a quantitative approach with a causal‑associative design involving a saturated sample of 100 permanent and contract employees. Data were collected using a 5‑point Likert‑scale questionnaire, whose validity was tested with item–total correlation and reliability with Cronbach’s alpha, followed by classical assumption tests and multiple linear regression analysis. The results show that transformational leadership has a positive and significant partial effect on employee performance, and work motivation also has a positive and significant partial effect; motivation demonstrates a relatively stronger standardized coefficient than leadership. Simultaneously, transformational leadership and work motivation significantly influence employee performance with an R² value of 0.590, indicating that both variables jointly explain 59.0% of performance variance, while the remaining 41.0% is affected by other factors not included in the model. These findings confirm all proposed hypotheses and underline the importance of strengthening transformational leadership practices and structured motivation systems as strategic levers for improving employee performance in high‑risk, high‑precision oilfield service operations.
Copyright (c) 2026 Ahmad Yasin, Mira Yona, Hanafi Siregar; Latip Adlin https://creativecommons.org/licenses/by-sa/4.0
Kashmir Valley As A Timeless Tourist Destination: A Historical Study
Kashmir Valley has long been celebrated as a timeless tourist destination, attracting travelers, pilgrims, scholars, and rulers across centuries. This qualitative study explores the historical evolution of tourism in the Kashmir Valley by examining travel accounts, historical texts, cultural traditions, and heritage sites. From ancient times, Kashmir served as a center of spiritual pilgrimage, learning, and natural retreat, drawing visitors due to its scenic landscapes, sacred shrines, and rich cultural life. During the medieval period, Sufi traditions, Mughal patronage, and artistic developments further enhanced the valley’s appeal. In the colonial and post-colonial eras, Kashmir emerged as a prominent leisure destination, shaping modern tourism infrastructure while retaining its historical charm. The study highlights how geography, culture, spirituality, and hospitality collectively contributed to Kashmir’s enduring tourist identity. By emphasizing continuity and transformation, the paper underscores the historical depth of tourism in Kashmir Valley and its significance in understanding the region’s cultural and economic heritage.
Copyright (c) 2026 Shabir Ahmad Lone, Indira P Suryavanshi https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF SPEED IN PROVIDING SERVICE, SERVICE OFFICER ABILITY AND QUALITY OF FACILITIES AND INFRASTRUCTURE ON PUBLIC SATISFACTION AT THE BELIAN VILLAGE OFFICE, BATAM DISTRICT, BATAM CITY
This study aims to analyze the effect of Service Delivery Speed, Service Officers' Competence, and Quality of Facilities and Infrastructure on Community Satisfaction at the Belian Village Office, Batam Kota District, Batam City. This research employed a quantitative method with a sample of 100 respondents determined using the Slovin formula and Simple Random Sampling technique. The data were analyzed using multiple linear regression with the assistance of SPSS.The validity test results indicate that all items are valid (r-count > 0.197; sig < 0.05) and reliable with Cronbach's Alpha > 0.60 (X₁ = 0.916; Simultaneously, the three variables have a significant effect on Community Satisfaction with an F-value of 36.663 > 2.61 and a significance of 0.000 < 0.05, and an R² value of 0.534, meaning that 53.4% ​​of the variation in community satisfaction can be explained by the research model. Partially, Service Delivery Speed ​​(t = 2.253; sig 0.026), Service Officers' Competence (t = 10.349; sig 0.000), and Quality of Facilities and Infrastructure (t = 3.761; sig 0.000) have a positive and significant effect on Community Satisfaction. The most dominant variable is Service Officers' Competence (Beta = 0.785).
Copyright (c) 2026 Sri Marlinawati, Sabri, Sumardin https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF GREEN SUPPLY CHAIN MANAGEMENT PRACTICES TOWARDS CONSUMER PURCHASE INTENTION AND WILLINGNESS TO PAY PREMIUM: MEDIATION AND MODERATION ANALYSIS
This study aims to analyze the effect of green supply chain management practices on consumers' purchase intention and willingness to pay premium using mediation and moderation analysis. This study obtained data by distributing online questionnaires to Generation Z and Millennial consumers who had purchased products from coffee shops that had implemented green supply chain management practices in Jakarta. The sample used in this study consisted of 289 respondents. The data analysis method used was SEM-PLS analysis using SmartPLS software. The results of this study indicate that green supply chain management practices have a positive effect on perceived product performance, willingness to pay premium, and consumer purchase intention. The results also show that perceived product performance mediates purchase intention but does not mediate consumers' willingness to pay more. Consumers' moral orientation towards the environment does not moderate the direct effect of green supply chain management practices on the other three variables.
Copyright (c) 2026 Hadith Fadhillah, Wahyuningsih Santosa, Dorina Widowati, Ratna Darasih https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF SOCIAL MEDIA MARKETING ON BRAND SATISFACTION AND BRAND LOYALTY OF WARDAH BRAND COSMETIC PRODUCTS WITH CUSTOMER BRAND ENGAGEMENT AS A MEDIATION VARIABLE ON THE INSTAGRAM PLATFORM
The purpose of this study is to examine the influence of social media marketing on brand satisfaction and brand loyalty of Wardah cosmetic products with customer brand engagement as a mediating variable on the Instagram platform. The data in this study were 165 consumers of Wardah cosmetic products. Data collection in this study used a questionnaire with data analysis tools using Structural Equation Modeling (SEM) operated by the Amos device. The results of the study indicate that social media marketing has a positive and significant effect on customer brand engagement, customer brand satisfaction, and brand loyalty. Then, customer brand engagement has a positive and significant effect on customer brand satisfaction and brand loyalty. And the mediation effect test found that customer brand engagement is a partial mediating variable between social media marketing and brand satisfaction and brand loyalty. The results of this study are expected to provide important contributions for stakeholders in developing cosmetic product marketing strategies and customer understanding of products and brands.
Copyright (c) 2026 Nurul Azmi, Mariyudi, Adnan, Naufal Bachri, Ikramuddin, Sapna Biby https://creativecommons.org/licenses/by-sa/4.0
From Fields to Festivities: Understanding the Cultural Essence of Pongal
Pongal is one of the most significant harvest festivals of South India, deeply rooted in agrarian life, cultural traditions, and spiritual gratitude. Celebrated mainly in Tamil Nadu, the festival marks the end of the harvest season and expresses thankfulness to nature, the Sun God, cattle, and the land that sustains life. This study explores the cultural essence of Pongal by tracing its journey from agricultural fields to vibrant festive rituals. The preparation of Pongal rice, community gatherings, traditional music, kolam designs, and cattle worship reflect a close relationship between humans and nature. Beyond its agricultural importance, Pongal serves as a symbol of social unity, shared labor, and collective joy, strengthening bonds within families and communities. The festival also highlights values of simplicity, sustainability, and respect for natural resources. By examining Pongal as both a cultural and social event, the study reveals how this harvest celebration continues to preserve South India’s cultural identity while adapting to modern social contexts.
Kulatunga Mudiyanselage Rohitha Dasanayaka
Copyright (c) 2026 Shabir Ahmad Lone, Eugenia Vanina, Kulatunga Mudiyanselage Rohitha Dasanayaka, Alemayehu Erkihun Engida, Rawnaq Ara Parvin, R. Abida Begum, Javad Ahmad Mir, B. Sheela https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF WORK DISCIPLINE, COMPETENCE, AND REWARDS ON EMPLOYEE PERFORMANCE AT BANK BCA KFPT BATAM
This study aims to analyze the effect of Work Discipline, Competence, and Reward on Employee Performance at Bank BCA KFPT Batam. This research employs a quantitative method with an associative approach. The population consisted of 198 employees, and the sample was determined using the Slovin formula with a 10% margin of error, resulting in 66 respondents. The sampling technique used was Simple Random Sampling. Data analysis was conducted using multiple linear regression with the assistance of SPSS software.The validity test results indicated that all questionnaire items were valid, with r-count values greater than 0.244 and significance values less than 0.05. The reliability test showed that all variables were reliable, with Cronbach's Alpha values greater than 0.60 (Work Discipline = 0.876; Competence = 0.859; Reward= 0.827; Employee Performance = 0.873). The classical assumption tests demonstrated that the data were normally distributed (Sig. 0.078 > 0.05), with no multicollinearity (Tolerance > 0.10 and VIF < 10) and no heteroscedasticity.Simultaneously, Work Discipline, Competence, and Reward had a significant effect on Employee Performance, with an F-value of 29.703 > 2.75 and a significance level of 0.000 < 0.05. The coefficient of determination (R²) was 0.590, indicating that 59.0% of the variation in Employee Performance could be explained by the three independent variables, while the remaining 41.0% was influenced by other factors not examined in this study.
Copyright (c) 2026 Aprilia Puspita Sari, Sabri, Sumardin https://creativecommons.org/licenses/by-sa/4.0
ORGANIZATIONAL SUPPORT AND INNOVATION CULTURE AS DRIVERS OF JOB SATISFACTION AND EMPLOYEE PERFORMANCE IN INAPORTNET UTILIZATION
Global public sector digital transformation emphasizes that the success of technology-based systems is determined not only by infrastructure readiness but also by organizational factors and employee psychological conditions. The current literature shows inconsistencies in explaining how organizational support and innovation culture translate into digital performance, particularly in the context of highly regulated bureaucracies. This study aims to integratively examine the influence of organizational support and innovation culture on employee job satisfaction and performance in the use of Inaportnet at KSOP Class I, Samarinda. A quantitative explanatory approach was used with a census method on 54 employees and analyzed using partial least squares (PLS)-based SEM. The results indicate that organizational support and innovation culture significantly affect job satisfaction and performance, with job satisfaction acting as the main mediator. Theoretically, this study integrates social exchange theory and dynamic capabilities in the context of public sector digital transformation. The novelty of this study lies in the confirmation of psychological mediation mechanisms in a high-risk port organization, which tests the limits of the theory's application to digital bureaucracy.
Copyright (c) 2026 Maria Sampe, Irsan Tricahyadinata, Heni Rahayu Rahmawati https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF COMPETENCE, WORK ETHIC, AND TEAMWORK ON EMPLOYEE PERFORMANCE AT THE BATAM CITY POPULATION AND CIVIL REGISTRATION OFFICE
This research aims to examine how competence, work ethic, and teamwork influence employee performance at the Population and Civil Registration Office of Batam City. A quantitative explanatory approach was applied, involving the entire workforce of the institution as respondents through a census method (n = 80). Data were gathered using a Likert-scale questionnaire (1–5) developed from the dimensions of competence, work ethic, teamwork, and performance. Prior to analysis, the instrument underwent validity and reliability testing, where all items were confirmed valid, and Cronbach’s Alpha values ranged between 0.86 and 0.90, indicating strong internal consistency. The analytical process consisted of descriptive statistics, classical assumption tests (normality, multicollinearity, and heteroskedasticity), and multiple linear regression to evaluate both partial and simultaneous relationships among variables. Descriptive findings revealed that competence (mean = 4.05), work ethic (mean = 4.12), teamwork (mean = 4.18), and performance (mean = 4.08) were categorized as high. Regression analysis demonstrated that competence (β = 0.28; p = 0.002), work ethic (β = 0.31; p = 0.000), and teamwork (β = 0.26; p = 0.004) each exerted a positive and significant influence on performance. Collectively, the three variables had a significant joint effect, with an F-value of 32.45; p = 0.000 and an R² of 0.58, signifying that 58% of employee performance variation was explained by these factors. The results suggest that enhancing employee performance at the Population and Civil Registration Office requires an integrated strategy focused on strengthening competence, cultivating a strong work ethic, and fostering teamwork.
Copyright (c) 2026 Rasyid Hidayat Sagala, Mira Yona, Habibuddin Nasution; Amanda Lyanfitri https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE AND ENVIRONMENTAL COSTS ON FINANCIAL PERFORMANCE WITH CSR DISCLOSURE AS MODERATION
This study aims to analyze the influence of green accounting , environmental performance, and environmental costs on financial performance with Corporate Social Responsibility (CSR) disclosure as a moderating variable in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study uses a quantitative approach with a causal research type. The data used are secondary data obtained from annual reports and company sustainability reports. The study population includes 40 companies, with a sample of 26 companies determined through a purposive sampling technique, resulting in 104 panel data observations. Data analysis was performed using panel data regression with the help of EViews software, through the stages of descriptive statistics, classical assumption tests, regression model selection, and hypothesis testing. Based on the results of the study, green accounting and environmental performance have a positive but insignificant effect on financial performance, while environmental costs have a positive and significant effect. In the moderating role, CSR disclosure is unable to strengthen the effect of green accounting , but it is able to strengthen the effect of environmental performance, and weaken the effect of environmental costs on financial performance. These findings indicate that the role of CSR is contextual in moderating the relationship between variables.
Copyright (c) 2026 Thioly T. Sitanggang, Fahmi Natigor Nasution, Amlys Syahputra Silalahi https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF WORK-LIFE FLEXIBILITY POLICY ON PERFORMANCE AND ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB): WITH BURNOUT AS A MEDIATOR VARIABLE
This study aims to analyze the effect of Work-Life Flexibility Policy on employee performance and Organizational Citizenship Behavior (OCB), with burnout as a mediating variable. The study used a quantitative approach with an explanatory research method. Data were collected through questionnaires from employees of PT Kaiti Global Indonesia and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the help of SmartPLS. The results of the study indicate that Work-Life Flexibility Policy has a negative and significant effect on burnout and a positive and significant effect on employee performance and OCB. Burnout has a negative and significant effect on performance and OCB, and is proven to mediate the relationship between Work-Life Flexibility Policy and employee performance and OCB. This study concludes that the implementation of an effective work flexibility policy can reduce burnout, thereby improving performance and encouraging employee OCB behavior.
Copyright (c) 2026 Sefiana Putri Suleman, Ade Solahudin, Eteh Resa Asyifa https://creativecommons.org/licenses/by-sa/4.0
LINKING WORK LIFE BALANCE AND ORGANIZATIONAL SUPPORT TO EMPLOYEE PERFORMANCE THROUGH SAFETY CULTURE: EVIDENCE FROM A MARITIME REGULATORY AGENCY
This study examines how work-life balance and organizational support influence employee performance through safety culture at the Samarinda Class I Harbormaster and Port Authority Office. This study departs from the theoretical debate on how individual resources and institutional support translate into performance in high-risk organizations. Using a quantitative explanatory approach with partial least squares structural equation modeling analysis on 97 employees, this study found that work-life balance and organizational support significantly influenced safety culture and employee performance. Safety culture partially mediated this relationship, functioning as a collective mechanism that converts role balance and institutional support into operational performance. The main contribution of this study is the affirmation of safety culture as an organizational capability that integrates individual well-being and organizational support to improve performance in the context of port regulation.
Copyright (c) 2026 Sopiansyah, Siti Maria, Anisa Kusumawardani https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF SERVICE REQUIREMENTS, SERVICE PROCEDURES, SERVICE TIME AND SERVICE RATES ON PUBLIC SATISFACTION AT THE ORGANIZATIONAL OFFICE OF THE BATAM CITY REGIONAL SECRETARIAT
This study aims to determine and analyze the influence of Service Requirements, Service Procedures, Service Time, and Service Rates on Public Satisfaction at the Organizational Section of the Regional Secretariat of Batam City. The research method used is a quantitative method with a survey approach. The population in this study were the community who use services at the Organizational Section of the Regional Secretariat of Batam City, with a sample size of 100 respondents. The data collection technique was carried out through the distribution of questionnaires measured using a Likert scale. Data processing and analysis were carried out using the SPSS program.The results of the study indicate that simultaneously Service Requirements, Service Procedures, Service Time, and Service Rates have a positive and significant effect on Public Satisfaction, as evidenced by the F-count value of 90.847 which is greater than the F-table of 2.47 and a significance value of 0.000 <0.05. Partially, Service Requirements have a significant effect on Public Satisfaction with a t-count value of 9.712> t-table 1.985 and a significance of 0.000 <0.05. Service Procedures also have a significant effect on Public Satisfaction with a t-count value of 16.113> t-table 1.985 and a significance of 0.000 <0.05. Service Time has a significant effect on Public Satisfaction with a t-count value of 6.482> t-table 1.985 and a significance of 0.000 <0.05. Furthermore, Service Rates have the most dominant and significant influence on Public Satisfaction with a t-count value of 17.603 > t-table 1.985 and a significance of 0.000 < 0.05. Thus, it can be concluded that improving service quality in all aspects will have an impact on increasing public satisfaction.
Copyright (c) 2026 Nurhasanah, Sabri, Sumardin https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF WORK MOTIVATION, WORK DISCIPLINE, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT PT. SARANG MAS SEJAHTERA
This study examines the influence of work motivation, work discipline, and work environment on employee performance at PT Sarang Mas Sejahtera, an automotive distribution and sales company in Indonesia. Using a quantitative, causal‑associative design, data were collected from 75 employees through a Likert‑scale questionnaire and analyzed using multiple linear regression. The findings show that employees report good levels of work motivation, work discipline, work environment, and performance. The results indicate that work motivation, work discipline, and work environment each have a positive and statistically significant effect on employee performance. Simultaneously, the three variables explain 56% of the variance in performance, confirming the robustness of the proposed model. These findings support Social Exchange Theory and Expectancy Theory by demonstrating that fair rewards, clear rules, and a conducive work environment foster reciprocal employee responses in the form of higher performance. The study suggests that integrated management of motivation, discipline, and work environment is crucial for sustaining employee performance in competitive automotive distribution and sales settings, and recommends that future research incorporate additional factors such as leadership, competence, and reward systems to build a more comprehensive performance model.
Copyright (c) 2026 Dahmal Daulay, Tibrani Tibrani, Denny Ammari Ramadhan; Dede Suryatman https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF OCCUPATIONAL SAFETY AND MOTIVATION ON WORK PRODUCTIVITY MEDIATED BY EDUCATION AND TRAINING IN A PRIVATE PHARMACEUTICAL COMPANY, JAKARTA
Work productivity is crucial for achieving organizational goals. Using education and training as mediating variables, this study investigates how occupational safety and work motivation influence the work productivity of employees at PT X in Jakarta. A quantitative approach was used in conjunction with a survey. After asking PT X employees to complete the survey, the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method was used to analyze the data. The results showed that work motivation had a positive and significant effect on education and training, as well as work productivity. Conversely, occupational safety did not affect work productivity or education and training. Furthermore, training and education were shown to be unable to control the relationship between occupational safety and work motivation on work productivity. Compared with perceptions of occupational safety and existing education and training programs, these findings indicate that motivation has a greater influence on increasing work productivity at PT X. Therefore, the company should evaluate its education and training programs and strengthen strategies to improve work motivation to meet operational needs and improve work productivity.
Copyright (c) 2026 Reza Adrian, PM. Budi Haryono, Fushen https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF TEAMWORK, INTERPERSONAL COMMUNICATION AND LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE IN THE BATAM CITY DISTRICT OFFICE
This study aims to determine and analyze the influence of Teamwork, Interpersonal Communication, and Leadership Style on Employee Performance at the Batam City District Office. The research method used is a quantitative method with a survey approach. The population in this study were all employees of the Batam City District Office, totaling 75 people. Because the population is less than 100 people, the sampling technique used is a census technique, so that the entire population was used as research respondents. The data collection technique was carried out through the distribution of questionnaires measured using a Likert scale. Data processing and analysis were carried out with the help of the SPSS program through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing using t-tests, F-tests, and coefficients of determination (R²).
Copyright (c) 2026 Putra Khosenda Pratisara Wirya, Sabri, Sumardin https://creativecommons.org/licenses/by-sa/4.0
Exploring Religious Tourism Spots In Srinagar District Of Kashmir Valley – A Historical Study
rinagar, the summer capital of Jammu and Kashmir, is often dubbed as the Venice of the East. Renowned through ancient times to the present, it has captivated travelers with its beauty. Serving as the backbone of Kashmir's economy, Srinagar attracts tourists from far and wide. While the district boasts numerous tourist spots, this document focuses solely on its religious sites, both renowned and lesser-known. The author's firsthand experiences shed light on Srinagar's significance as the nucleus of Kashmir's tourism industry.
Copyright (c) 2026 Shabir Ahmad Lone, Dr. E. Ravi https://creativecommons.org/licenses/by-sa/4.0
WOMEN'S REPRESENTATION AND PARTICIPATION IN THE STRATEGIC DECISION-MAKING STRUCTURE OF THE MERAH PUTIH COOPERATIVE IN SOUTH BUTON
This study analyzes women's representation and participation in the strategic decision-making structure of the Merah Putih Cooperative in South Buton Regency. Using a descriptive quantitative approach through the Gender Representation Index (IRG), this study found that women's representation in the management structure is still low, namely 4% in the core management, 1% in the chair position, and 0% in the supervisory position, with a total structural representation of 10% of the 560 members. In terms of participation, women's presence in the formation of the cooperative reached 20%, but active participation in discussions (4%), program proposals (2%), and budget determination (3%) indicated limited involvement. Furthermore, no women utilized access to cooperative financing (0%). These findings indicate a gap between formal representation and women's substantive influence in the decision-making process. This study confirms that increasing the number of women in the organizational structure does not automatically result in an equal distribution of power. More inclusive and gender-responsive cooperative governance reforms are needed to achieve meaningful and sustainable participation.
Copyright (c) 2026 La Didi, Rasmuin, Nafiruddin https://creativecommons.org/licenses/by-sa/4.0
Major Shift On Screen:Historical Significance Of New Wave Movies In Malayalam
The new wave Malayalam films played an important role in Indian film history and it introduced realistic social criticisicm and artistic experimentation in Malayalam movies. Directors like Adoor Gopalakrishnan G Aravindan ,K G George etc express to Kerala society in a more realistic manner and through their films they portrayed caste,class, gender and other social evils in more realistic manner. It is very relevant today to analyse how films can be used as historical sources. Films like 'Swayamvaram','Elippathayam','Uttarayanam','Kumari' captured Kerala's Complex socio political and cultural complexities.It also examine how Malayalam new wave movement influenced films of other Indian languages .Change in the representation of women in Malayalam movies,change in narrative structure,response of society about the social transformation in Kerala,and how new wave malayalam movies were accepted globally and screened in film festivals were analysed.aNew wave movies were entirely different from commercial movies.It challenged mainstream narratives and introduced realistic and complex themes .To analyse Kerala's shift from traditional society to modern,new wave malayalam movies served as a historical document.This paper examines how new wave malayalam movies reshaped India's film narration,and how much a new wave malayalam movie can be used as a powerful historical source.
Copyright (c) 2026 Akshara B S https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF TALENT MANAGEMENT, WORK ENVIRONMENT, AND COMPETENCE ON EMPLOYEE PERFORMANCE AT THE DEPARTMENT OF COOPERATIVES, MICRO ENTERPRISES, INDUSTRY, AND TRADE OF BINTAN REGENCY
This study aims to determine the influence of talent management, work environment, and competence on employee performance at the Cooperatives, Micro Enterprises, Industry, and Trade Office of Bintan Regency. The population in this study amounted to 80 respondents, using a saturated sampling technique so that the entire population became the sample, namely 80 respondents. The sampling technique was carried out with a saturated sample. Data collection was carried out by distributing questionnaires to respondents. The collected data were processed using SPSS software. The results of the study indicate that partially, Talent Management has a significant effect on employee performance with a significance value of <0.001 (<0.05), Work Environment has a significant effect on employee performance with a significance value of 0.002 (<0.05), and Competence has a significant effect on employee performance with a significance value of <0.001 (<0.05). Simultaneously, talent management, work environment, and competence have a significant effect on employee performance with a significance value of <0.001 (<0.05). The Adjusted R Square value is 0.999 or 99.9%, which means that talent management, work environment, and competence are able to explain 99.9% of employee performance variations, while the remaining 0.1% is influenced by other variables not discussed in this study.
Copyright (c) 2026 Bobby, Sabri https://creativecommons.org/licenses/by-sa/4.0
THE IMPACT OF TECHNOSTRESS AND ORGANIZATIONAL SUPPORT ON EMPLOYEE WELL BEING: EXAMINING BURNOUT AS A MEDIATOR
This study analyzes the influence of technostress and organizational support on employee well-being, with burnout as a mediating mechanism in public sector digital bureaucracy. Digital transformation in local government performance systems creates technological demands that can drain employees' psychological resources. Based on the integration of JD-R theory and Perceived Organizational Support theory, this quantitative study used an SEM PLS approach on 57 employees. The results show that technostress directly increases burnout and decreases well-being, whereas organizational support effectively suppresses burnout but does not have a significant direct effect on well-being. Burnout decreases well-being but does not significantly mediate all tested relationships. These findings extend the theory by showing that in the context of a control-oriented digital bureaucracy, technological stress can directly decrease well-being without the accumulation of chronic fatigue. The theoretical and policy implications emphasize the importance of adaptive and resource-oriented digital design.
Copyright (c) 2026 Nasra, Irsan Tricahyadinata, Saida Zainurossalamia ZA https://creativecommons.org/licenses/by-sa/4.0
INFLUENCE OF RECRUITMENT PROCESS, COMPETENCE, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT PT PRIMO MICROPHONE BATAM
This study investigates the influence of the recruitment process, employee competence, and the work environment on employee performance at PT Primo Microphone Batam. The research is motivated by the critical role of human resource management in an audio equipment manufacturing company that requires high precision, productivity, and consistent product quality. A quantitative approach with a causal-associative design was employed, using the entire workforce of PT Primo Microphone Batam as the population, all of whom were included as respondents through a saturated sampling technique (n = 100). Data were collected using a structured Likert-scale questionnaire and analyzed through validity and reliability testing, classical assumption tests, and multiple linear regression. The results show that the recruitment process, competence, and work environment each have a positive and significant effect on employee performance, both partially and simultaneously. The coefficient of determination (R²) of 57.1% indicates that these three variables jointly explain 57.1% of the variance in employee performance, while the remaining 42.9% is influenced by other factors outside the model. These findings highlight the importance of implementing competency-based recruitment, strengthening competence development programs, and creating a conducive work environment as key strategies for improving employee performance and enhancing the company’s competitiveness.
Copyright (c) 2026 Dame Riaty Hutabarat, Habibuddin Nasution, Mira Yona; Meilani Putri Novita https://creativecommons.org/licenses/by-sa/4.0
STRATEGIC HUMAN RESOURCE MANAGEMENT BASED ON ARTIFICIAL INTELLIGENCE IN IMPROVING ORGANIZATIONAL RESILIENCE AMID GEOPOLITICAL UNCERTAINTY GLOBAL: CONTRIBUTION TO SDGs 8 AND SDGs 9
This study aims to analyze the role of Artificial Intelligence (AI)-based Strategic Human Resource Management (SHRM) in increasing organizational resilience amidst increasing global geopolitical uncertainty and evaluate its contribution to achieving Sustainable Development Goals (SDGs) 8 (Decent Work and Economic Growth) and SDGs 9 (Industry, Innovation and Infrastructure). Global economic instability, technological disruption, and geopolitical dynamics have encouraged organizations to adopt more adaptive, data-driven, and innovation-oriented human resource management strategies to maintain the sustainability of organizational performance. In this context, the use of Artificial Intelligence technology in SHRM practices is one strategic approach to improve an organization's ability to anticipate, respond, and adapt to changes in an uncertain business environment. Study This use approach quantitative with method analysis inferential For test the relationship between capability Artificial Intelligence in management HR, practice Strategic Human Resource Management, and the level of organizational resilience. Data collection was conducted by distributing questionnaires to employees and managers in organizations that have implemented system digital HR or HR analytics. Instrument study use Likert scale 1–5, which measure AI capability indicators, technology-based SHRM practices, workforce adaptability, and organizational resilience. Data analysis was conducted using multiple regression analysis and structural model testing to identify the interplay between variables and the strategic contribution of AI to strengthening organizational resilience. The research results show that the implementation of AI-driven Strategic Human Resource Management has a positive and significant impact on increasing organizational resilience through enhanced HR analytical capabilities, data-driven decision-making, and strengthening workforce adaptability to changes in the business environment. The implementation of AI technology in the process recruitment, development competence, And management performance proven capable improving the effectiveness of talent management while strengthening organizations' capabilities in the face of geopolitical uncertainty and global economic disruption. These findings demonstrate that integrating digital technology into HR strategies not only improves organizational efficiency but also contributes to the creation of a more innovative and productive work environment. The novelty of this research lies in the development of the AI-Driven Strategic HR Resilience Framework conceptual framework, which explains how the integration of Artificial Intelligence in Strategic Human Resource Management practices can strengthen organizational resilience while supporting the implementation of SDGs 8 by improving the quality of work and workforce productivity. as well as SDGs 9 through strengthening innovation And transformation digital in management Theoretically, this research expands the study of strategic human resource management by integrating the perspectives of digital technology, organizational resilience, and sustainable development. In a way practical, study This give implications for organization in designing more adaptive, innovative, and technology-based HR management strategies to face increasingly complex global challenges.
Copyright (c) 2026 Hesri Mintawati https://creativecommons.org/licenses/by-sa/4.0