Global Academy of Business Studies, published by Goodwood Publishing, is an online, peer-reviewed, open access scholarly journal that publishes high-quality, critical, and original research in the field of business and management. The journal serves as a platform for researchers, academics, and practitioners to present innovative ideas, empirical findings, and theoretical contributions that advance both the understanding and practice of business.
Published
2024-08-25
Articles
The effect of competence, independence and discipline on performance with job satisfaction as an intervening variable in the internal government supervisory apparatus (APIP) of the regional inspectorate throughout the Riau Islands Province
Purpose: This study aimed to analyze the influence of competence, independence, and discipline on job satisfaction and employee performance, the effect of job satisfaction on performance, and the indirect influence of competence, independence, and discipline on performance through job satisfaction as an intervening variable at the APIP Regional Inspectorates in Riau Islands Province.
Research methodology: Data were collected through questionnaires, observations, and documentation. The sample consisted of APIP employees from Regional Inspectorates across the Riau Islands Province. Data were analyzed using path analysis and hypothesis testing to examine the direct and indirect relationships among the variables.
Results: The findings revealed that competence, independence, and discipline significantly enhanced job satisfaction and performance, with job satisfaction directly influencing performance and mediating their indirect effects, thereby strengthening overall employee outcomes.
Conclusions: Competence, independence, and discipline drive job satisfaction and performance, while job satisfaction directly impacts and mediates performance.
Limitations: This study is limited to the APIP Regional Inspectorates in the Riau Islands Province; therefore, generalization to other regions or institutions should be approached with caution.
Contribution: This study provides empirical evidence for policymakers and management in government institutions, highlighting the importance of competence, independence, and discipline in enhancing job satisfaction and performance, with job satisfaction serving as a strategic mediating factor.
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SintaThe 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: This study aims to analyze the influence of human resource competence, individual morality, and the control environment on the accountability of village governments in managing the allocation of village funds.
Method: The study used purposive non-probability sampling with 35 village officials from seven villages in the Central Kupang District. Data were collected using a Likert scale and analyzed using a descriptive-quantitative approach with multiple linear regression in SPSS 25.
Results: The results show that human resource competence, individual morality, and the control environment significantly affect village government accountability in managing fund allocations. Simultaneously, their combined influence reached 66.2%, indicating that these factors enhance accountability in the Central Kupang District.
Conclusion: The study concludes that strengthening human resource capacity, fostering moral integrity, and ensuring a sound control environment are critical for improving accountability in village fund management.
Limitation: This research is limited to a small sample of seven villages in one district; therefore, the results may not fully represent other regions or broader governance contexts.
Contribution: This study contributes to the literature on public sector accountability by providing empirical evidence from the village government. It also offers practical insights for policymakers to strengthen governance through capacity building, ethical orientation, and effective internal control systems.
Pages: 23-35
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The influence of wages and allowances on productive working hours and business income at PT Hai Wah Talbuk Timika
Purpose: This study examines the influence of wages and allowances on productive working hours and business income at PT Hai Wah Talbuk, a medium-sized enterprise in Mimika, Papua. It identifies which compensation component—wages or allowances—most affects productivity and how productive hours impact revenue.
Methodology: A quantitative approach using 2017–2024 time-series secondary data was applied. Variables included wages, allowances, productive working hours, and company income. Multiple linear regression analyzed the effect of wages and allowances on working hours, while simple linear regression assessed the impact of productive hours on income. Classical assumption tests validated the model.
Results: Wages had a significant positive effect on productive working hours (p < 0.05), while allowances were positive but insignificant. Productive working hours strongly influenced business income (R² = 0.966; p < 0.01), confirming a direct link between productivity and financial performance.
Conclusions: Wages significantly boost productive working hours and, in turn, company income, while allowances have a weaker effect. Productive hours are a key driver of revenue, emphasizing the role of effective wage policies.
Limitations: The study focuses on one company, excluding qualitative factors like leadership or organizational culture.
Contribution: Provides empirical evidence for SMEs and policymakers to prioritize monetary compensation over non-cash benefits to improve labor productivity and revenue in remote, resource-limited regions.
Proposed green marketing strategy to collaborate with tourism awareness group (Pokdarwis): Case study at Sein Farm, Bandung
Purpose: This study aims to propose a development strategy using the Green Marketing Model to establish the Sein Farm as a sustainable tourism destination in collaboration with Pokdarwis (Tourism Awareness Group) Cisurupan, Bandung.
Research Methodology: This study applied a qualitative method with thematic analysis. Data were collected through semi-structured interviews with respondents and unstructured focus group discussions (FGD) with Pokdarwis. The analysis was conducted using STP, PESTLE, SWOT & TOWS, Hexa Helix, and Sustainable Tourism Indicators.
Results: Thematic analysis identified green marketing indicators, including eco-friendly products, affordable tour packages, natural resource use, certified human resources, and green attractions (tree planting and waste sorting) and farmer-style architecture. STP analysis positioned the Sein Farm for students, targeting urban schools interested in urban farming education. Pokdarwis collaboration supports sustainable tourism through cultural activities, waste management, traditional games, and community empowerment via eco-souvenirs and MSMEs.
Conclusion: Integrating the Green Marketing Model with community collaboration enhances Sein Farm’s role as a sustainable tourism destination by merging environmental, educational, and cultural dimensions of sustainability. This approach positions the Sein Farm as a model for urban-farming-based ecotourism.
Limitation: This study is limited to a qualitative approach with a specific case study at the Sein Farm Cisurupan, Bandung. Broader generalization may require quantitative validation and comparative studies of other sustainable tourism destinations.
Contribution: This research enriches the sustainable tourism literature by presenting a practical framework that integrates green marketing with community collaboration, offering guidelines for developing eco-friendly tourism that preserves culture, protects the environment, and empowers communities through eco-products and MSMEs.
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: A quantitative approach was applied using secondary data from 33 firms, yielding 165 observations. Panel data regression and Moderated Regression Analysis (MRA) with EViews software were used to test the hypotheses.
Results: The findings show that financial performance targets and financial stability do not significantly affect financial statement fraud. The independent board of commissioners cannot moderate these relationships. However, independent commissioners have a significant negative effect, helping to reduce fraudulent practices.
Conclusions: The study concludes that financial targets and stability are not decisive in fraud practices, while independent commissioners play a preventive role but not as moderating variables.
Limitations: The scope is limited to consumer goods companies, profitability indicators, and the 2018–2022 period, without considering the broader external factors.
Contribution: This study provides empirical evidence for corporate governance studies in Indonesia and highlights the importance of strengthening the role of independent commissioners to enhance oversight and reduce fraud risk.
