Journal of Multidisciplinary Academic and Practice Studies

Journal of Multidisciplinary Academic and Practice Studies Published by Goodwood Publishing, Journal of Multidisciplinary Academic and Practice Studies is an international peer-reviewed and scholarly journal promoting high-quality multidisciplinary research on social, humanity, economics, business, technology, and education. Journal of Multidisciplinary Academic and Practice Studies welcomes submissions of scientifically-developed research manuscripts aiming to provide solutions and innovation both scientifically and practically in every aspect of life.

Journal of Multidisciplinary Academic and Practice Studies Published by Goodwood Publishing, Journal of Multidisciplinary Academic and Practice Studies is an international peer-reviewed and scholarly journal promoting high-quality multidisciplinary research on social, humanity, economics, business, technology, and education. Journal of Multidisciplinary Academic and Practice Studies welcomes submissions of scientifically-developed research manuscripts aiming to provide solutions and innovation both scientifically and practically in every aspect of life.

Published
2024-06-19

Articles

The impact of environmental management on the growth of the bottled water industry in Indonesia (Case study: sales of disposable gallons)

Purpose: This study aims to analyze the impact of environmental management on the growth of the bottled drinking water industry (AMDK) in Indonesia, focusing on the consequences of single-use gallon sales. The bottled water industry in Indonesia has grown significantly due to the high demand for safe and practical drinking water, especially in areas with limited access to clean piped water. However, the use of plastic gallons, whether refillable or disposable, poses serious environmental and health concerns. Method: This research uses a qualitative method with normative juridical, sociological juridical, and analytical juridical approaches. Secondary data were obtained from various literature, while primary data were collected through interviews with communities around Bantargebang landfill, Bekasi. Results: The findings indicate that refillable plastic gallons have a higher risk of releasing microplastics into drinking water due to repeated use, while disposable gallons contribute significantly to plastic waste accumulation, often not being recycled properly. The study also reveals that strict regulations and public education on recycling, as practiced in countries like Japan and Germany, are essential for effective plastic waste management. Implementation: The implementation of BPOM's safety standards, including limits on Bisphenol-A (BPA) migration, is crucial to mitigating health risks. To balance industry growth and environmental sustainability, recommendations include improving environmental management practices, promoting consumer awareness, and enhancing recycling initiatives. The study provides a comprehensive view of the environmental and health impacts of using plastic gallons in the AMDK industry and suggests policy and practical measures to address these challenges.

The role of investment law in Indonesia's economic recovery efforts

Purpose: This study examines the role of investment law in Indonesia's economic recovery efforts, particularly under Law No. 25 of 2007. Indonesia, as a developing country, emphasizes high economic growth as a measure of success in enhancing societal welfare. Investment, through capital investment, is crucial for increasing capital stock, production capacity, and economic growth, thereby creating jobs. Methodology: The study uses a normative legal research method with an analytical descriptive approach, analyzing regulations related to Law No. 25/2007, relevant literature, and data from the internet. Results: The findings indicate that legal certainty significantly influences investment decisions. A country with clear, fair, and well-enforced laws attracts more investors, which is essential for sustainable economic growth. Recent studies highlight the benefits and challenges of foreign direct investment (FDI) in Indonesia. Contribution: The government's efforts to improve the investment climate include revising regulations, enhancing legal enforcement, and developing infrastructure. These measures aim to provide a conducive environment for both domestic and foreign investors. However, continuous legal reforms are necessary to address implementation challenges and ensure that investment laws remain relevant and effective. The study concludes that investment is vital for Indonesia's economic advancement and underscores the need for ongoing improvements in legal and regulatory frameworks to maintain investor confidence and drive economic development.

Cyber law analysis of E-KTP data leakage: A case approach of 102 million KTP data allegedly leaked from the Ministry of Social Affairs to a hacker forum

Purpose: The Identity Card (KTP) is a personal identification document mandatory for all Indonesian citizens. The Indonesian government, through Law No. 24 of 2013 on Population Administration and its implementing regulation, Permendagri No. 73 of 2022, regulates the detailed recording of identity in population documents to ensure official registration and protection of every citizen's identity. However, the issue of data leakage has become increasingly urgent in today's digital era. The case of the leak of 102 million KTP data from the Ministry of Social Affairs (Kemensos) raises significant concerns regarding the privacy and security of individual data. This data leak, allegedly spread on a hacker forum, highlights the vulnerabilities of the government's information technology infrastructure. Method: This research employs a document analysis method, collecting information from primary and secondary sources, including news reports, laws, and regulations related to data security, as well as case studies on cybercrime. An interdisciplinary approach is used, combining literature from law, information technology, and cybersecurity to gain a comprehensive understanding of the legal challenges in the E-KTP data leak case. Results: The findings emphasize the importance of strengthening regulations, raising public awareness, and enforcing strict legal measures to protect personal data. This research aims to provide insights into improving personal data protection and information security in Indonesia, offering recommendations for enhancing the protection of citizens' data in the future.

Comparative analysis of e-commerce arbitration in business dispute resolution in Indonesia And China

Purpose: In Indonesia, arbitration is regulated by Law No. 30/1999 on Arbitration and Alternative Dispute Resolution, while China employs the China International Economic and Trade Arbitration Commission (CIETAC) for arbitration. Both countries have developed legal frameworks for arbitration, yet notable differences exist in the implementation of online arbitration. Indonesia's adoption of online arbitration accelerated significantly due to the COVID-19 pandemic, leading to the issuance of a decree by the Indonesian National Arbitration Board (BANI) in May 2020 to regulate electronic arbitration proceedings. Conversely, China had established its online arbitration system through CIETAC before the pandemic, offering comprehensive online services for dispute resolution. This study aims to analyse the differences and similarities in the use of online arbitration for business dispute resolution between Indonesia and China. Method: The analysis will focus on the regulatory frameworks, technological integration in arbitration processes, and the readiness of each country's infrastructure to support online arbitration, providing insights into the effectiveness and efficiency of these methods in resolving business disputes. Result: There are several differences and similarities in resolving business disputes using online arbitration methods between Indonesia and China. Although both countries do not have regulations that explicitly regulate online arbitration, both provide opportunities for the implementation of online arbitration.

The impact of cultural values, security perceptions, and influencer interactions on social commerce adoption in Indonesia

Purpose: The transformation from e-commerce to social commerce has had a significant impact on consumer behaviour in Indonesia. This study aims to analyse the influence of local cultural values, perceived security and privacy, interaction between consumers and influencers, use of social commerce, and marketing strategies through social media on the adoption and use of social commerce. Method: Data was collected through an online questionnaire from 300 respondents and analysed using Partial Least Squares Structural Equation Modeling (PLS-SEM) method. Result: The results showed that all hypotheses were accepted. Local cultural values, perceived security and privacy, interaction with influencers, use of social commerce, and marketing strategies through social media significantly influence the adoption and use of social commerce. Local cultural values have a significant influence on social commerce adoption, while perceived security and privacy increase consumer trust. Interaction with influencers increases consumer engagement, which in turn influences purchase decisions. The use of social commerce encourages a consumptive lifestyle among young consumers. Marketing strategies through social media are effective in increasing consumer purchase intentions. This research provides insights for businesses to develop more effective strategies to increase the adoption and usage of social commerce in Indonesia.

OEE improvement through reducing start up duration using lean Six Sigma methodology in manufacturing

Purpose: This research focuses on improve OEE by reducing start-up duration using Lean Six Sigma methodology. By applying Lean Six Sigma tools and techniques, manufacturers can systematically analyse the start-up process, identify root causes of delays, and implement targeted improvements. Method: The research presented in this journal comprises a comprehensive study conducted within a manufacturing setting to demonstrate the effectiveness of the proposed approach. The study involves the collection and analysis of data related to start-up durations, downtime reasons, and other relevant parameters. Through the DMAIC (Define, Measure, Analyse, Improve, Control) framework of Lean Six Sigma, the root causes of prolonged start-up durations are identified and addressed. Result: The results demonstrate the potential for significant OEE improvements through the elimination of bottlenecks and inefficiencies in the start-up process. Manufacturers can leverage the findings of this research to develop strategies that enhance operational effectiveness, increase production output, and ultimately drive competitive advantage in the dynamic landscape of modern manufacturing. Limitations: This research limitation is only for manufacturing or production area that having OEE as their main key performance indicator. Contribution: This research will contribute to the manufacturing operation excellency. Novelty: This research will combine the adoption and combination of several lean six sigma methodology.

Collaborative governance in achieve Bekasi new zero stunting

Purpose: Stunting is a serious health issue in Indonesia, with a high prevalence. Bekasi City has shown strong commitment to achieving "Bekasi New Zero Stunting" through Collaborative Governance. Method: This study analyzes Collaborative Governance in Bekasi City's efforts to reduce stunting using a qualitative descriptive method, with data obtained from literature studies, policies, and reports. Result: The research results show that Collaborative Governance in Bekasi City has demonstrated positive development. The significant reduction in stunting from 18.18% in 2018 to 2.99% in 2023 is the result of effective collaboration among various parties, including the government, health organizations, civil society, and the private sector. Collaborative Governance is used as a strategy to address stunting in Bekasi City by involving various parties and enhancing active community participation in decision-making and monitoring processes. This approach ensures that diverse stakeholders contribute to and oversee the initiatives aimed at reducing stunting, leading to a more inclusive and effective governance model. The successful reduction in stunting rates highlights the importance of collaborative efforts and community engagement in tackling public health issues, providing a model that can be replicated in other regions facing similar challenges.

Recht finding of the Constitutional Court In the perspective of the rule of law and democracy (Study of the Decision of the Constitutional Court of the Republic of Indonesia, Number: 90/PUU-XXI/2023)

Purpose: As a state of law, the demand to produce quality laws in Indonesia is very necessary and must not contradict the Constitution (1945 Constitution). All regulations formed must be subject to the 1945 Constitution. The formation of laws and regulations under it often contradicts the constitution and is challenged in the Constitutional Court. One of them is a lawsuit against Law Number 7 of 2017 concerning Special General Elections article 169 letter q which later issued decision Number: 90 / PUU-XXI / 2023. This paper aims to describe the act of legal discovery through Constitutional Court rulings as a pillar of the State of Law and Democracy. Method: The method used in this writing is normative legal research which is basically doctrinal or theoretical legal research, with the approach method used, namely (1) statutory approach, (2) case approach, (3) historical approach, and (4) conceptual approach. Results: The results of the study concluded that the Constitutional Court was right in its decision to amend Article 169 letter q of Law Number 7 of 2017 concerning General Elections, in order to uphold the concept of the rule of law and democracy in Indonesia. Limitations: The limitation of this research is only on the aspect of legal discovery authority by the Constitutional Court. Contribution: For this reason, this writing may contribute to strengthening the authority of the Constitutional Court in the future along with the times.

Problem from MK powerful number 90/PUU- XII/2023 related to article 169 letter Q number 7 Year 2017 about general election (Election Law)

Purpose: Constitutional Court (MK) Number 90/PUU-XII/2023 concerning That The age limit for presidential and vice presidential candidates is considered controversial and raises a number of problems. The following are some of the problems that emerged after the Constitution Court Decision: Controversy over the minimum age limit of 40 years for presidential and vice presidential candidates. Although some were granted by the Constitutional Court from That request testing Article 169 letter Q from That Election Law, that is That country officials with experience as DPR members, DPD members, DPRD members, governors, regent And mayor WHO is under 40 many years from age is still qualify to follow in National leadership contest. Research Methodology: as presidential candidate And badness presidential candidate in the general election, but this still causes controversy among the public and legal experts. Inconsistency from That Constitutional Court decision with previously decision. There is several legal experts who considers it Constitutional This court decision the timing does not match the previous decision of the Constitutional Court regarding the same object. Political interest in the decision of the Constitutional Court. Results: There is such a view with the decision of the Constitutional Court this time following That hope from That DPR And That government, So That That Constitutional Court seems to be a political tool so that the DPR and the President immediately make changes to the law and without involving public participation. Impact on the good name of the Constitutional Court and Indonesian law. There is A see That That Constitutional Court decision This time own A had a big impact on the good name of the Constitutional Court and Indonesian law, because the Constitutional Court was deemed to have deviated from its essence which should carry out checks and balances on other powers (executive and legislative). Limitations: Big question mark regarding the decision of the Constitutional Court. There are several notes that need to be criticized in the Constitutional Court decision Number 90/PUU-XII/2023, such as material aspects, procedures, And inconsistency in the That Constitutional Court decision with another about The same object. From a number of from This problem, he Can become conclude That That Constitutional Court Decision Number 90/PUU-XII/2023 has sparked controversy and needs to be studied more deeply to find go out That implications And impact on That democratic And law system in the Indonesia

Influence of job satisfaction and management information systems on employee performance in PT. Pawnshop in Palopo City

Purpose: This study aims to determine the effect of job satisfaction and management information systems on employee performance in public transit (PT). Pawnshops in Palopo City. Method: This type of research uses quantitative research by distributing questionnaires directly to 38 respondents. The total sampling technique was used. The primary data source in this research was obtained directly from questionnaire respondents. The method uses the SPSS version 23 program. Results: The research results based on the t analysis results show that job satisfaction and management information systems have a positive and significant effect on employee performance at PT. Pawnshops in Palopo City. Judging from the determination, the R square is 0.539, which means that 53.9% can be explained by other variables included in this research.

The influence of service quality and customer satisfaction on use loyalty BRI Mobile Banking

Purpose: The purpose of this research is to determine the influence of service quality and customer satisfaction on loyalty when using BRI mobile banking. on loyalty to using BRI mobile banking. Method: This was a quantitative research. The population in this study is the people of Palopo City who use BRI mobile banking. banking BRI. Results: The results of this study indicate that service quality has a positive effect on loyalty use in BRI Mobile Banking. Service quality affects loyalty to BRI Mobile Banking; namely, the easier it is to use the mobile banking application, the more likely users will use it. mobile banking applications, the more likely the users are to use the application regularly. application regularly. In the second variable, Customer Satisfaction has a positive effect on loyalty to BRI Mobile Banking. Customers who are satisfied feel that BRI Mobile Banking provides quality services, such as ease of use, speed in making transactions, speed in making transactions, and quality of service. quality services, such as ease of use, speed of transactions, and system reliability. Increased trust in and loyalty to the application.

Operational challenges and strategic solutions for power distribution in Mendol Island

Purpose: This thesis addresses critical issues within the plant's capacity and operational framework, emphasizing the importance of enhancing the generation system's resilience through the N-1 and N-2 capacity criteria. Research Methodology: The research methodology encompasses both qualitative and quantitative data collection methods, including observations, interviews, brainstorming sessions, and document reviews. Results: The study's findings highlight the significant gaps between the plant's targeted and actual performance metrics over a four-year period, revealing persistent underperformance in energy production and substantial fluctuations in fuel consumption. The application of N-1 and N-2 criteria is crucial for ensuring the system's reliability and resilience, particularly as renewable energy sources are integrated into the grid. Limitations:  Contribution: The contribution of this research to the field of power distribution management is twofold: it provides a comprehensive analysis of the challenges facing the Teluk Dalam Diesel Power Plant and proposes viable solutions to enhance its operational performance and sustainability.

Analysis of effectiveness and contribution of regional tax on original regional income in Kota Kupang

Purpose: This research was conducted at Badan Pendapatan Daerah Kota Kupang, with the aim of determining the contribution of the effectiveness of regional taxes and the contribution of regional taxes in Kota kupang to the regional income of Kupang in 2015-2019. Research Methodology: The approach used in this research is descriptive quantitative, with data analysis techniques carried out by comparing the realization of local tax revenue against the target of regional taxes at times 100% to determine the contribution of regional tax effectiveness. Furthermore, to calculate the contribution of local taxes to local revenue, we compare the realization of local taxes with the original regional income multiplied by 100%. Results: The results show that the average contribution of regional tax effectiveness for five years shows the criteria of being effective and even very effective, except for the types of entertainment tax and parking tax, which provide less or even ineffective contributions. Meanwhile, the contribution of local taxes to local revenue shows very good criteria, but the contribution of local levies is less. Therefore, it is hoped that the regional government will be able to explore the tax potential, which is still ineffective, and improve the strategy for optimizing the overall regional original income.

Proposed marketing strategy for fixed mobile convergence products case study: Telkomsel One

Purpose: This study aims to determine proposed business and marketing strategy including segmenting, targeting & positioning (STP) and marketing mix (7P) for Telkomsel One Method: This type of research combining qualitative and quantitative research by distributing questionnaires directly to 253 respondents. The nonprobability sampling technique was used. The primary data source in this research was obtained directly from questionnaire respondents. The method uses the SPSS version 23 program. Results: The research results based on the cluster analysis show that there is three distinct segments of Telkomsel One namely budget-concious user, convenience seekers and tech enthusiasts. The results of the analysis become the basis of new segmentation, targeting, and positioning strategies for Telkomsel One. Strategies encompass adjusting product line and pricing, conducting several promotions and strategic partnerships, using omnichannel approaches, frontliner skills training, streamline process and integrating IT Tools to deliver excellent service to customers.

Determining optimal alternative strategies for solar panel machine productions at PT Len Industry (PERSERO)

Purpose: This study aimed to identify the root causes of low annual production capacity and propose optimal alternative strategies to enhance efficiency and output. Method: Employing a comprehensive approach, this research integrates five porter analyses, stakeholder analyses, and advanced decision-making frameworks, such as the Analytical Hierarchy Process (AHP).The study was structured across several phases, beginning with initial assessment and implementation planning. The subsequent phases include the procurement and installation of new equipment, integration and testing of advanced technologies, and full-scale operation and continuous improvement initiatives. Each phase addresses critical aspects such as technological modernization, regulatory compliance, market competitiveness, and customer satisfaction.

Technical and fundamental analysis of insurance stock prices on the Indonesian Stock Exchange (2018–2022)

Purpose: This study was conducted to determine the influence of fundamental (ROA, TATO, DER, NPM, and EPS) and technical (past share price, share volume, and past share volume) variables on share prices. in insurance companies listed on the IDX. Method: This study uses secondary data in the form of panel data, namely a combination of time series data for quarterly periods for five years, namely 2018-2022 and cross-sectional data from 11 insurance companies on the Indonesia Stock Exchange. The relationship between the research variables was tested using a panel data regression analysis. Results: The t-test results from the fixed effects model show that TATO and DER have a positive and significant influence on stock prices. ROA, NPM, and EPS do not significantly influence share prices. Past share prices and share volume have a significant positive influence on stock prices, whereas past share volume has a significant negative influence on share prices. The F-test results from the fixed effects model show that there is a significant influence of the independent variables, namely fundamental and technical variables, on stock prices. Limitations: This study only analyzes insurance companies (other than reinsurance) listed on the IDX from to 2018-2022, issue quarterly financial reports continuously from to 2018-2022, and have never been delisted during that period. Contribution: The contribution of this research is that it considers investors in making investment decisions, especially in selecting insurance company shares.

The effect of human resources competency, individual morality and the control environment on village government accountability in managing village fund allocation in Kupang Tengah District, Kupang District

Purpose: The purpose of this research is to analyze the influence of human resource competence, individual morality, and the control environment on the accountability of the village government in managing the allocation of village funds. Method: The Samling technique was non-probability sampling using the purposive sampling method. The sample in this study consisted of village officials in seven villages in Central Kupang District, Kupang Regency, with a total of 35 people. Data were collected using a Likert scale. This study used a descriptive and quantitative approach. Multiple linear regression was used to test the hypothesis using the Statistical Package for the Social Sciences (SPSS) version 25. Results: The results partially show that human resource competence affects the accountability of village governments in managing village fund allocations, individual morality affects the accountability of village governments in managing the allocation of village funds, and the control environment affects the village government’s accountability in managing village fund allocations. Simultaneously, the magnitude of the influence of human resource competence, individual morality, and the control environment on the accountability of the village government in managing village fund allocations was 66.2. This means that competence in human resources, individual morality, and a good control environment can increase the accountability of the village government in managing the allocation of village funds in Kupang Tengan District, Kupang Regency.

Implementation of service marketing strategies to improve donor experience and loyalty on the Infak.id platform

Purpose: This research aims to explore the factors that cause the number of users who donate again on the Infak.id platform to be quite low, experience stagnant growth, and help map business improvisations to overcome these business issues. Method: By using a quantitative approach and Canva persona tools, customer journey, and service marketing design, Results: The results show that infak.id donors have less interesting experiences when entering the final phase in the process of interacting with the infak.id platform. Therefore, it is necessary to develop business process flows and new features to increase user interest in the infak.id platform and ultimately improve the infak.id's financial performance, especially those from old donors who donate again.

The effect of inflation and exchange rates on stock prices in banking sub-sector companies listed on The Indonesian Stock Exchange

Purpose: This study aims to determine the influence of inflation variables and exchange rates on share prices. Method: This study used quantitative methods. The population in this study was 47 banking subsector companies listed on the Indonesian Stock Exchange for the 2019-2023 period. The sample in this study comprised 15 companies with 75 financial reports. This research uses classical assumption tests such as the normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, coefficient analysis, coefficient of determination analysis and hypothhesis testing consisting of the t test and f test. Results: The results of this research show that inflation has a partial and significant effect on share prices in banking subsector companies listed on the Indonesian Stock Exchange for the 2019-2023 period because it has a sig. 0.000 < 0.05, and the exchange rate has a significant effect on share prices in banking subsector companies listed on the Indonesian Stock Exchange for the 2019-2023 period because it has a sig value. 0.000 < 0.05. Simultaneously, the effect on share prices  in banking subsector companies listed on the Indonesian Stock Exchange for the 2019-2023 period beccause they have sig. equal to 0.000 < 0.05. Limitations: The object of the research is only banking sub-sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period and only includes inflation, exchange rates, and stock prices Contribution: This research aims to contribute to science at the Faculty of Economics and Business, provide reading materials in the library of the University of PGRI Palembang about inflation and exchange rates on the stock prices of companies in the banking sub-sector on the Indonesia Stock Exchange for the 2019-2023 period, and increase the company's insight into the development of stock prices related to inflation and exchange rates.

Proposed green marketing strategy to collaborate with tourism awareness group (Pokdarwis): Case study at Sein Farm, Bandung

Purpose: The results of this research are to propose a Development Strategy using the Green Marketing Model to create an environmentally friendly strategy that can make Sein Farm a place for Sustainable Tourism and collaborate with Pokdarwis (Tourism Awareness Group) Cisurupan Bandung. Research Methodology: This study used qualitative research methods. The qualitative with thematic analysis and semi-structured interviews with respondent and un-structured forum group discussions (FGD) with Pokdarwis to analize this research analysis with STP, Pestle, SWOT & TWOS, Hexa Helix and Sustainable Tourism Indicators. Results: With Thematic Analysis Several findings of green marketing indicators were found (eco-friendly product, price with tour package Rp 20.000-50.000, green place with natural resources, promotion with collaborate attraction, people with verified and certificated, adding attraction with green process with plan tree, waste sorting, and physical evidence with farmers architecture building). STP Analysis is Student with Kindergarten, Targeting is Urban and School with interest about Urban Farming Education, Positioning is  Added Atraction with Collaboration with Pokdarwis to achieve Sustainable tourism ( Watching Art & Culture and Waste Management & Game Traditional ) and Empowerement Community with Collaborate to produce Eco-Souvenir and UMKM.

Analysis of the effectiveness of the DPRD's supervision function on Batam City Regional Government Performance

Purpose: This study is based on the importance of the supervisory function of the Regional People's Representative Council (DPRD) in ensuring the transparency, accountability, and effectiveness of regional government performance. In Batam City, various challenges and obstacles are faced by the DPRD in carrying out its supervisory function, such as limited resources, political intervention, low public access to information, and the capacity and competence of DPRD members, which are not yet optimal. This study aims to analyze the effectiveness of the supervisory function of the Batam City DPRD and the incident and to identify the factors that influence its effectiveness. Method: The research method used is normative juridical through a literature study and an empirical sociological approach through field studies with in-depth interviews, observations, and documentation studies. The respondents included members of the DPRD, local government officials, and representatives of the Batam City community. Data analysis was carried out descriptively by highlighting the key aspects of the supervision process, such as the active involvement of DPRD members, transparency and accountability, local government response, and public participation. Result: The research results show that the effectiveness of the supervision function of the Batam City DPRD faces various obstacles. The active involvement of DPRD members and constructive responses from local governments have proven important in increasing the effectiveness of supervision. However, limited resources, political interference, and lack of public participation are significant obstacles. In addition, the limited access to information, suboptimal capacity, and competence of DPRD members also affect the quality of supervision.

The effect of using e-money and self-control on student financial management

Purpose: This study aims to determine the effect of E-Money Use and Self-Control on Student Financial Management (Case Study on FEB Students of PGRI University Palembang). Methods: This study used a quantitative research methodology. The population in this study was active SI FEB students at PGRI University Palembang with a sample size of 107 respondents. The sampling technique is simple random sampling, that is, taking sample members randomly and using the Yamane formula. The sources and techniques for collecting data in this study were primary data by distributing questionnaires to respondents and secondary data by collecting documentation and literature relevant to the research. The data analysis technique used was the normality test, heteroscedasticity test, multicolonearity test, coefficient of determination (R2) test, and hypothesis testing was performed using the t-test and F test. Result: The t-test results obtained an e-money value of 2.499> 1.983 and self-control value of 7.610> 1.983, while the F-test results also obtained a value of 71.370> 3.08, indicating that e-money and self-control have a significant effect on financial management both partially and simultaneously. This is also reinforced by the coefficient of determination test with a value of 0.579 or 57.9%, with a very strong relationship category, and the remaining 42.1% is obtained from other variables that are not yet known or not classified in this regression analysis. Limitations: The research was only conducted at FEB Student PGRI University Palembang and only included e-money effect, self-control student, and financial management Contribution: The results of this study are expected to contribute to student financial management as well as provide useful references for other researchers and UPGRI in increasing knowledge and abilities in the use of e-money and self-control.

Determinants of job satisfaction among employees at the Ministry of Religious Affairs Office in Palembang

Purpose: The purpose of this resource is to determine The Influence of Competence, Independence, and Professionalism of Government Internal Auditors on Audit Quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province. Research methodology: The variables in this study are competence (X1), independence (X2), professionalism (X3), and Audit Quality (Y). The study sample comprised of 40 respondents. The research carried out in this study was quantitative, using primary data. The data collection technique used in this study was a questionnaire. The study population included all internal auditors at the Representative Office of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province. The samples used in this study were selected using random sampling. Data analysis was conducted using descriptive statistical analysis, normality test, linearity test, multicollinearity test, heteroscedasticity test, multiple regression analysis test, R Square test, t statistical test, and F statistical test. Results: The results of the research partially show that competence and professionalism have positive and significant effects on audit quality, while independence has positive and insignificant effects on audit quality. Simultaneously, the competence, independence, and professionalism of government internal auditors have a positive and significant effect on audit quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province.

The effect of personal selling and relationship marketing on customer loyalty and customer satisfaction as an intervening variable in PT. Welty Indah Perkasa Palembang Branch

Purpose: This study aims to examine the effect of personal selling and relationship marketing on customer satisfaction and customer loyalty in the PT Welty Indah Perkasa Palembang branch. Methodology: The population in this study was all customers of PT Welty Indah Perkasa Palembang branch who had made purchase transactions during one period in 2023, totaling 302 customers. The sample in this study was customers who routinely made purchase transactions every month during the one-year period, namely, from January 1, 2023, to December 31, 2023. The analysis technique used in this study was multivariate analysis using a structural equation modeling (SEM) program. Results: The results of the analysis show that personal selling and relationship marketing affect customer satisfaction, personal selling and relationship marketing affect customer loyalty, and customer satisfaction can strengthen the influence of personal selling and relationship marketing on customer loyalty. The strongest influence is shown by the personal selling variable on customer satisfaction, whereas the least influential variable is the influence of relationship marketing on customer loyalty.

Prediction of Financial Distress in Transportation and Logistics Companies before, During and after the Covid-19 Pandemic Listed on the Indonesia Stock Exchange

Purpose: This study aims to predict financial distress in transportation and logistics companies before, during, and after the Covid-19 pandemic. Research Methodology: The research subjects were 23 companies, and the study utilized an artificial neural network model. This study uses financial ratios, including the debt-to-asset ratio (DAR), Current Ratio (CR), and Return on Assets (ROA) as input variables in the artificial neural network architecture. The objectives of this study are to calculate the three ratios used as test data, determine the differences in financial ratios between companies reported as financially distressed and those not experiencing financial distress in the training data, identify the artificial neural network model architecture that produces good performance on the training data sample for use in testing predictions, and predict financial distress using an artificial neural network on transportation and logistics companies listed on the Indonesia Stock Exchange, which are part of the research sample. The research sample consisted of 20 transportation and logistics companies listed on the Indonesia Stock Exchange from 2015 to 2019. Results: The results reveal that companies reported as financially distressed have lower average values for the three ratios compared to companies not experiencing financial distress, making them suitable input variables. The best artificial neural network architecture in this study included an input layer with 60 neurons, a hidden layer with 15 neurons, and an output layer with one neuron. This architecture achieved a training performance mean square error (MSE) of 0.125004 and an R value of 50.00%. The study's findings suggest that 12 companies are predicted to experience financial distress.

The effect of Interpersonal Communication, Facilities and Application-Based Registration on patient satisfaction with service quality as an intervening variable in the outpatient row RSUD Raja Ahmad Tabib Riau Island Province

Purpose: The purpose of this study was to analyze the effect of interpersonal communication, facilities, and ease of application-based registration on patient satisfaction with service quality as an intervening variable in the Outpatient Hospital Raja Ahmad Tabib Riau Islands Province. Research methodology: The research design used in this study was quantitative research with an associative type of research in the form of a causal relationship. The population in this study were outpatients who registered using the application totaling 5,818 people. The sample size was determined using the Slovin formula to obtain a sample size of 374 people. The data collection technique in this study was a Likert scale questionnaire, with instruments in the form of questionnaire sheets and Google Forms. The data analysis technique used in this study used the partial least squares (PLS) approach assisted by SmartPLS. Results: The results showed that direct interpersonal communication, facilities, and ease of application-based registration had a significant effect on patient satisfaction in the outpatient department of Raja Ahmad Tabib Hospital, Riau Island Province. Contribution:  Direct interpersonal communication, facilities, and ease of application-based registration also have a significant effect on service quality in the outpatient department of Raja Ahmad Tabib Hospital, Riau Islands Province. In addition, service quality can significantly intervene between direct interpersonal communication, facilities, and ease of application-based registration on patient satisfaction in the outpatient department of Raja Ahmad Tabib Hospital, Riau Islands Province.

Influence of transformational leadership, organizational citizenship behavior, and worker involvement on innovative work performance with sharing of knowledge as an intervening variable at the office of PLP Class II Tanjung Uban Ministry of Transportation

Purpose: This study aimed to analyze the influence of Transformational, Organizational Citizenship Behavior and Work Involvement on Innovative Work Behavior with Knowledge Sharing as an Intervening Variable. Research Methodology: This study used a quantitative approach. The type of data used in this study was primary. The study was conducted using a survey method by distributing questionnaires to employees of the Class II Tanjung Uban PLP Base Office of the Ministry of Transportation. Determination of sample size using (total sampling). The data were processed using SEM-PLS version 3.0 application. Results: The results of the study indicate that Transformational Leadership has a significant effect on Innovative Work Behavior, Organizational Citizenship Behavior has a significant effect on Innovative Work Behavior, Work Involvement has a significant effect on Innovative Work Behavior, Knowledge Sharing does not have a significant effect on Innovative Work Behavior, Transformational Leadership does not have a significant effect on Knowledge Sharing, Organizational Citizenship Behavior has a significant effect on Knowledge Sharing, Work Involvement has a significant effect on Knowledge Sharing, Transformational Leadership on Innovative Work Behavior mediated by Knowledge Sharing has no significant effect, Organizational Citizenship Behavior on Innovative Work Behavior mediated by Knowledge Sharing has no significant effect, and Work Involvement on Innovative Work Behavior mediated by Knowledge Sharing has no significant effect.

The effect of financial performance targets and financial stability on financial report fraud practices with independent commissioners as moderating variables (Empirical study on companies’ sector consumer goods industry period 2018 - 2022)

Purpose: This study examines the influence of setting financial performance targets and the condition of a company's financial stability on financial statement fraud practices with the presence of an independent board of commissioners as a moderating variable. Research Methodology: The approach used in this study was quantitative. The sample used in this study consists of 33 companies listed in the consumer goods industry sector on the Indonesia Stock Exchange from 2018 to 2022, resulting in 165 observations. Research data were obtained from companies' financial statements and analyzed using panel data regression analysis techniques with the assistance of the Eviews program. Results: The results of this study indicate that (1) the establishment of financial performance targets does not influence the practice of financial statement fraud, and the high or low establishment of performance targets does not necessarily trigger the practice of financial statement fraud in companies; (2) financial stability conditions do not affect the practice of financial statement fraud; (3) the influence of establishing financial performance targets on the practice of financial statement fraud cannot be moderated by the role of the independent board of commissioners; and (4) the influence of financial stability conditions on the practice of financial statement fraud cannot be moderated by the role of the independent board of commissioners as a moderating variable.

The influence of leadership, remuneration, competency on employee turnover intention with organizational culture as an intervening variable at Bank Ekonomi Rakyat Sejahtera Batam

Purpose: This study analyzes the influence of leadership, remuneration, and competence on employee turnover intention in the BPR Sejahtera Batam, with organizational culture as an intervening variable. In the last five years, turnover intention in BPR Sejahtera Batam has increased significantly, reaching 21.05% by 2023. Research Methodology: In this study, an inductive approach was used, based on a theory development approach. Based on the time of implementation, researchers obtain data by cross section. Driving Forces for the zakat industry are identified based on the results of the PESTEL and Porter Five Forces analysis obtained from the interview process to the interviewees identified 29 driving forces for the Zakat Industry. Results: Using primary data from 111 employees, this study found that leadership and competence did not have a significant effect on turnover intention either directly or through organizational culture. By contrast, remuneration was shown to have a significant effect, highlighting the importance of compensation in employees' decisions to stay or leave the company. Organizational culture was also not a significant mediator between remuneration and turnover intentions. Recommendation: The proposed recommendation focuses on improving the quality of remuneration and other aspects that have a more direct effect on employee satisfaction and welfare to reduce turnover intention. Keywords: Leadership; Remuneration; Competence; Turnover Intention; Organizational Culture

The effect of workload, leadership and work life balance, on burnout through emotional factors in secretariat employee’s regional secretariat of the Riau Islands Province

Purpose: The role of employees is very large in achieving organizational success; employees are not merely objects in achieving goals but also become subjects or actors. They can be planners, implementers, and controllers, who always play an active role in realizing organizational goals and have thoughts, feelings, and desires that can influence their attitudes towards work. The purpose of this study was to determine and analyze the indirect effect of leadership on burnout among Riau Islands Province Regional Secretariat Employees. To determine and analyze the indirect effect of Workload on burnout of Riau Islands Province Regional Secretariat Employees. To determine and analyze the direct effect of emotional factors on burnout of Riau Islands Province Regional Secretariat Employees. Research Methodology: The research method is quantitative, the number of samples in this study was 160 people, using Structural Equation Modeling abbreviated as SEM. Results: Based on the results of the study, it was concluded that when the workload increases with the intervening of emotional factors, it has an influence but is not significant on the emotional factors of Riau Islands Province Regional Secretariat employees. Leadership through emotional factors has an insignificant effect on burnout through the results of the path coefficient.  Limitation: Based on the results of the study, it is concluded that when leadership increases with the intervening of emotional factors, it has an influence but is not significant on the emotional factors of employees of the Riau Islands Provincial Secretariat. Contributions: Work–life balance through emotional factors has a significant influence on burnout, based on the results of the path coefficient. Based on the results of the study, it is concluded that when work life balance increases with the intervening of emotional factors, it has a significant influence on the emotional factors of employees of the Riau Islands Provincial Secretariat.

Analysis of customer satisfaction of regional drinking water company Tirta Mulia Karimun the Riau Islands

Purpose: The purpose of this study was to determine and analyze the indirect effect of leadership on burnout among Riau Islands Province Regional Secretariat Employees. To determine and analyze the indirect effect of Workload on burnout of Riau Islands Province Regional Secretariat Employees. To determine and analyze the direct effect of emotional factors on burnout of Riau Islands Province Regional Secretariat Employees. As a regional company that provides basic clean water services for the Karimun Regency community, PDAM Tirta Mulia Karimun should provide customer satisfaction. However, many customers still complain about water quality and limited volume. This study aims to determine the effects of quality, volume, tariffs, and services on customer satisfaction. Research Methodology: This study used a quantitative method. The sample consisted of 200 respondents who were analyzed using the SMARTPLS program. After validity and reliability tests were conducted, a hypothesis test was conducted. Results: The results showed that quality, volume, and service had a significant direct effect on customer satisfaction. Tariff had an insignificant direct effect on satisfaction. Product quality has a significant direct effect on PDAM services. Volume had a significant direct effect on service. Tariffs have a significant direct effect on PDAM services. Product quality had a significant effect on customer satisfaction through PDAM Tirta Mulia Karimun services, with a P value of 0.001 <0.05. Volume has a significant effect on customer satisfaction through services, with a P value of 0.001 <0.05. Tariffs have a significant influence on customer satisfaction through PDAM Tirta Mulia Karimun services, with a P value of 0.008 <0.05. Customer satisfaction is influenced by product quality, volume, and tariffs by 70.4%. This study concludes that the variables studied, namely, quality, volume, tariff, and service, have a significant influence on customer satisfaction. The dominant improvements that must be made are related to quality and volume.

The influence of the e-performance appraisal system, education and competence on employee performance through spiritual motivation in the regional office of the Ministry of Religion Riau Islands Province

Purpose: This study aimed to determine and analyze the influence of the e-performance assessment system, education, and competencmployee showsrformance on spiritual motivation at the Regional Office of the Ministry of Religion of the Riau Isla, Nds Province. Research Methodology: In this study, 104 respondents were used, namely, the State Civil Apparatus (PNS and PPPK) at the Regional Office of the Ministry of Religion of Riau Islands Province. The data obtained were analyzed using SmartPLS 3.0. Results: The results of this study indicate that the e-performance assessment system on employee performance has an original sample value of 0.161, a T statistic value of 2,013> 1.96 and a P value of 0.045 <0.05, it can be concluded that it has a significant effect, education on employee performance has an original sample value of 0.138, a T statistic value of 1,227 <1.96 and a P value of 0.220> 0.05, it can be concluded that it has no significant effect, competence on employee performance has an original sample value of 0.107, a T statistic value of 0.999 <1.96 and a P value of 0.318> 0.05, it can be concluded that it has no significant effect, spiritual motivation on employee performance has an original sample value of 0.551, a T statistic value of 5,636> 1.96 and a P value of 0.000 <0.05, it can be concluded that it has a significant effect, the e-performance assessment system towards spiritual motivation has an original sample value of 0.322, a T statistic value of 3.392> 1.96 and a P value of 0.001 <0.05, it can be concluded that there is a significant effect, education on spiritual motivation has an original sample value of 0.231, a T statistic value of 1.994> 1.96 and a P value of 0.047 <0.05, it can be concluded that there is a significant effect, competence on spiritual motivation has an original sample value of 0.299, a T statistic value of 2.792> 1.96 and a P value of 0.005 <0.05, it can be concluded that there is a significant effect, the e-performance assessment system on employee performance through spiritual motivation has an original sample of 0.178, a T statistic value of 3.059> 1.96 and a P Value of 0.002 <0.05, it can be concluded that there is a significant positive effect, education on employee performance through spiritual motivation has an original sample of 0.127, T statistic value 1.693 < 1.96 and P Value 0.091 > 0.05, it can be concluded that it has a positive but insignificant effect, competence on employee performance through spiritual motivation has an original sample of 0.165, T statistic value 2.507 > 1.96 and P Value 0.013 < 0.05, it can be concluded that it has a positive and significant effect.

Prediction of financial distress in transportation and logistics companies before, during and after the Covid-19 pandemic listed on the Indonesia Stock Exchange

Purpose: This study aims to predict financial distress in transportation and logistics companies before, during, and after the Covid-19 pandemic. Research Methodology: The research subjects were 23 companies, and the study utilized an artificial neural network model. This study uses financial ratios, including the debt-to-asset ratio (DAR), Current Ratio (CR), and Return on Assets (ROA) as input variables in the artificial neural network architecture. The objectives of this study are to calculate the three ratios used as test data, determine the differences in financial ratios between companies reported as financially distressed and those not experiencing financial distress in the training data, identify the artificial neural network model architecture that produces good performance on the training data sample for use in testing predictions, and predict financial distress using an artificial neural network on transportation and logistics companies listed on the Indonesia Stock Exchange, which are part of the research sample. The research sample consisted of 20 transportation and logistics companies listed on the Indonesia Stock Exchange from 2015 to 2019. Results: The results reveal that companies reported as financially distressed have lower average values for the three ratios compared to companies not experiencing financial distress, making them suitable input variables. The best artificial neural network architecture in this study included an input layer with 60 neurons, a hidden layer with 15 neurons, and an output layer with one neuron. This architecture achieved a training performance mean square error (MSE) of 0.125004 and an R value of 50.00%. The study's findings suggest that 12 companies are predicted to experience financial distress.

Work effectiveness of regional inspectorate employees of Riau Islands Province with the determination of digital transformation, self-efficacy and innovative behaviour through work motivation

Purpose: This study aims to determine the effectiveness of the work of employees of the Riau Islands Provincial Inspectorate by determining digital transformation, self-efficacy, and innovative behavior through work motivation. The hypotheses proposed are that digital transformation affects work effectiveness, self-efficacy affects work effectiveness, innovative behavior affects work effectiveness, digital transformation affects work motivation, self-efficacy affects work motivation, innovative behavior affects work motivation, work motivation affects work effectiveness, digital transformation affects work effectiveness through work motivation, self-efficacy affects work effectiveness through work motivation, and innovative behavior affects work effectiveness through work motivation. Research Methodology: The sample in this study was employees of the Riau Islands Provincial Inspectorate. A total of samples used was 103 respondents were included in the study. The obtained data were analyzed using data analysis techniques with the help of AMOS 24.0. Results: The results showed that digital transformation on work effectiveness (CR = 2.797 > 2.000 and probability = 0.005 < 0.05) indicated that the influence of the digital transformation variable on the work effectiveness variable was significant. Self-efficacy towards work effectiveness: CR value = 2.190 > 2.000 and probability = 0.034 < 0.05, indicating that the influence is significant. Innovative behavior towards work effectiveness CR value = 2.688 > 2.000 and probability = 0.007 < 0.05, indicating that the influence is significant. A digital transformation towards work motivation CR value = -0.003 < 2.000 and probability = 0.998 > 0.05 indicates that the influence is not significant. Self-efficacy towards work motivation: CR value = 2.153 > 2.000 and probability = 0.031 < 0.05, indicating that the influence is significant. Innovative behavior towards work motivation CR value -0.124 < 2.000 and probability = 0.902 > 0.05 indicates that the influence is not significant. Work motivation on work effectiveness CR value 3.560 > 2.000 and probability = 0.000 < 0.05, indicating that the influence is significant. The influence of digital transformation on work effectiveness through work motivation 1.0 > 0.05 indicates that the influence is not significant. The influence of self-efficacy on work effectiveness through work motivation was 0.04321236 (< 0.05), indicating that the influence was significant. The influence of innovative behavior on work effectiveness through work motivation of 0.90110568 > 0.005 indicates that this influence is not significant.

The influence of workload, work facilities and competence on the performance of medical support staff with job satisfaction as an intervening variable at RSUD Raja Ahmad Tabib

Purpose: In this study, researchers variables, Workload, Work Facilities, Competency, Job Satisfaction and Employee Performance.Data analysis with parametric and non-parametric statistics using SEM-PLS (Structural Equation Modeling-Partial Least Square) Data analysis with parametric and non-parametric statistics regarding research variables, calibration test / pilot test, validity and reliability, Outer model and inner model analysis , as well as a discussion of the results of hypothesis testing or Path Analysis Path. Research Methodology: This study uses path analysis to examine the pattern of relationships that reveal the effect of a variable or set of variables on other variables, both direct and indirect. The calculation of the path coefficient in this study is assisted by SmartPLS 4.0 2024. Results: The results of this study indicate a direct influence that Workload has a significant positive influence on Job Satisfaction, Work Facilities have a significant positive influence on Job Satisfaction, Competency has a significant positive influence on Job Satisfaction, Workload has an insignificant positive influence on Employee Performance, Work Facilities have a positive and significant influence on Employee Performance, Competence has a significant positive influence on Employee Performance, Job Satisfaction has a significant positive influence on Employee Performance, Job Satisfaction has an insignificant positive influence in mediating Workload on Employee Performance, Job Satisfaction has a positive and insignificant influence in mediating Work Facilities on Employee Performance, Job Satisfaction has a significant positive influence in mediating Competence on Employee Performance.

The influence of leadership style, work environment and competency on employee performance: job satisfaction as an intervening variable at the Labour and Transmigration Office in the Province of Riau Islands

Purpose: The purpose of this study was to analyze the effect of Leadership Style, Work Environment, and Competence on Employee Performance through Job Satisfaction as an intervening variable at the Riau Islands Provincial Manpower and Transmigration Office, totaling 105 employees of the Riau Islands Provincial Manpower and Transmigration Office. Research Methodology: The research method uses a quantitative approach with the analysis of Partial Least Square (PLS) analysis techniques with the SmartPLS version 4.0 program. Results: The results indicate that Leadership Style has a positive and insignificant effect on Employee Performance. Work Environment has a positive and insignificant effect on Employee Performance. Competence had a positive and significant effect on employee performance. Job Satisfaction has a positive and significant effect on Employee Performance. Leadership style had a positive and significant effect on job satisfaction. Work Environment has a positive and significant effect on Job Satisfaction. Competence has a positive and significant effect on Job Satisfaction. Job Satisfaction is not able to mediate the influence between Leadership Style on Employee Performance. Job Satisfaction is able to mediate the influence between Work Environment on Employee Performance. Job Satisfaction is able to mediate the influence between Competence on Employee Performance.

Determination of education level, competence and work environment in the intervening motivation on the performance of Health Centre Health Workers in Karimun District

Purpose: The performance achievements of all Community Health Centers in Karimun Regency are in the poor category. Puskesmas with the lowest performance category had the lowest number of health workers with higher educational backgrounds. The opposite also applies; information was found about the minimum work motivation of employees to achieve the main performance targets. Almost all existing Community Health Centers do not have special rooms for rest and worship for health workers, so this often causes discomfort for visitors and health service workers Research Methodology: This quantitative research aims to examine this problem Results: It was concluded that there was a significant positive determination of the level of education and work environment on motivation and performance achievement. There was a significant positive correlation between work motivation and performance achievement. Thus, work motivation cannot influence the determination of the level of education and competency on the performance achievements of Karimun Regency Health Center health workers, but work motivation can influence the determination of the work environment on the performance achievements of Karimun Regency Health Center health workers. It is recommended to the Head of Community Health Centers in Karimun Regency to, among other things, optimize skills, take knowledge initiatives to learn, try new things, be able to find the root cause of problems, take corrective action and solutions, and be able to respond in a friendly and polite manner as part of the job health workers,  as well as ensuring the provision of the basic needs of health workers related to their roles and functions as health workers.

Determination of workload, work facilities and communication on employee performance through job satisfaction in regional revenue agency of Karimun District

Purpose: The purpose of this research is to determine and analyze the effect of workload, work facilities, and work environment on employee performance through employee job satisfaction at the Karimun Regency Regional Revenue Agency. Research Methodology: This type of research uses associative causality design. Data were collected using a questionnaire that was distributed to 102 respondents. Statistical data analysis uses SPSS and SEM-PLS (Structural Equation Modeling Partial Least Square) and analysis paths to test relationship patterns that reveal the influence of variables on other variables, both direct and indirect. Results: The research results show that workload has a positive and significant effect on Performance with P-Values of 0.041 < 0.05. Work Facilities directly have a positive and significant effect on Performance with P-Values of 0.002 < 0.05. Communication directly had a positive and significant effect on performance, with P-Values of 0.001 < 0.05. Job Satisfaction has a positive and significant direct effect on Performance with P-Values of 0.006 < 0.05. Workload had a positive but not significant effect on Job Satisfaction with P-Values of 0.065 > 0.05. Work Facilities directly have a positive and significant effect on Job Satisfaction with P-Values of 0.003 > 0.05. Direct communication had a positive and significant effect on Job Satisfaction with P-Values of 0.010 < 0.05. Job Satisfaction does not mediate the effect of workload on performance, with a p-value of 0.553 > 0.05. Job facilities had a mediating effect on performance, with a p-value of 0.003 > 0.05. The mediating effect of Communication Job Satisfaction on performance had a p-value of 0.023 < 0.05.

The influence of regulation, planning and controlling on financial management performance through competence as an intervening variable in Regional Apparatus Organizations in the district of Karimun

Purpose: This study aimed to obtain empirical evidence of the effect of regulation, planning, and control on financial management performance, with competency mediation. This study used a quantitative approach through primary data collection using a questionnaire containing statements using a Likert scale. Research Methodology: The population of this study was 122 Financial Management Employees in the OPD Mandatory Basic Services of Karimun Regency, and all population elements were used as respondents using the census sampling technique. The data analysis method used was SEM-PLS with the help of Smart-PLS software version 3.0. Results: The results show that regulation and control had a positive and insignificant effect on financial management performance, but regulation and control had a positive and significant effect on competence. Planning has a positive and significant effect on financial management performance and competence. In addition, competence can mediate the influence of financial management performance. However, competence has not been able to mediate the influence of regulation and planning on financial management performance.

The influence of motivation, work culture and work environment on performance through empowering managers of village-owned enterprises (BumDesa) in the Riau Islands Province

Purpose: This study analyzes the influence of motivation, work culture, and work environment on the performance of Village-Owned Enterprise Management (Bum Desa) with empowerment as an intervening variable in the Riau Islands Province. In 2023, of the 249 villages in the Riau Archipelago Province, only 10 (ten) Village BUMs, 4 (four)% of which were classified as Advanced Village BUMs. Village BUMs with a Developing classification are only 34 (34) Village BUMs 8.5% (eight point five). Meanwhile, the rest are still basic qualifications and are growing. Methods: Using primary data from 302 managers of Village-Owned Enterprises, this study found that work culture and work environment did not have a significant direct effect on empowerment. Results: In contrast, motivation, work culture, and work environment were proven to have a significant influence on performance, highlighting the importance of work culture and work environment for improving performance. Recommendations: The proposed recommendation is to focus on improving work culture, work environment and empowerment as well as other aspects that have a more direct influence on performance.