Jurnal Sistem Informasi, Akuntansi dan Manajemen

Pengaruh Kepemimpinan Transformasional dan Komunikasi Internal Terhadap Kinerja Tim dengan Motivasi Kerja Sebagai Variabel Mediasi Pada Pegawai Pemerintah Daerah Kota Tegal

Ulya Mazaya, Sutarmin — Fri, 25 Sep 2026 00:00:00 +0000

This study aims to analyze the influence of transformational leadership and internal communication on team performance, with work motivation serving as a mediating variable, among employees of the Tegal City Regional Government. The study employs a quantitative approach using a survey method targeting employees of the Tegal City Regional Secretariat and analyzes the data using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that (1) transformational leadership has a positive and significant effect on team performance, (2) internal communication has a positive and significant effect on team performance, (3) transformational leadership has a positive and significant effect on work motivation, (4) internal communication has a positive and significant effect on work motivation, (5) work motivation has a positive and significant effect on team performance, (6) work motivation does not significantly mediate the effect of transformational leadership on team performance, and (7) work motivation significantly mediates the effect of internal communication on team performance.

Peran Kepuasan Kerja dalam Memediasi Pengaruh Motivasi Kerja dan Disiplin Kerja Terhadap Produktivitas Kerja Karyawan

Siti Ulfatun Khasanah, Sutarmin — Fri, 25 Sep 2026 00:00:00 +0000

This study aims to analyze the role of job satisfaction in mediating the effect of work motivation and work discipline on employee work productivity at RSU Ananda Purwokerto. This study employed a quantitative approach using a survey method through questionnaire distribution to employees of RSU Ananda Purwokerto, and the data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that (1) work motivation has a positive and significant effect on employee work productivity, (2) work discipline has a positive and significant effect on employee work productivity, (3) work motivation has a positive and significant effect on job satisfaction, (4) work discipline has a positive and significant effect on job satisfaction, (5) job satisfaction has a positive and significant effect on employee work productivity, (6) job satisfaction significantly mediates the effect of work motivation on employee work productivity, and (7) job satisfaction does not significantly mediate the effect of work discipline on employee work productivity. Employee work productivity can be improved through better work motivation, work discipline, and job satisfaction, with job satisfaction acting as a mediating variable in the relationship between work motivation and employee work productivity.

Governance Failure Dalam Pengelolaan Dana Bos: Perspektif Coso dan Fraud Triangle

Mutiara Ananda Tongku, Saidun Hutasuhut, Chandra Situmeang — Fri, 25 Sep 2026 00:00:00 +0000

In this study, the identification of relevant factors in aimed at increase the risk of BOS fund fraud and evaluate weaknesses in educational financial governance. This study employs a descriptive qualitative approach, utilizing a literature review method combined with content analysis of cases regarding the management of School Operational Assistance (BOS) funds. The analysis was conducted using COSO and fraud triangle components. The results indicate that weak internal control, low transparency, suboptimal internal audit, and centralization of authority in financial management are dominant factors that increase the risk of BOS fund fraud. Furthermore, weaknesses in the control environment, control activities, and monitoring activities result in ineffective early detection of irregularities. This study contributes through an integrative analysis based on COSO and the fraud triangle to understanding governance failure in BOS fund management. The implications of the research emphasize the importance of risk-based audits, effective internal controls, and the use of whistleblowing systems and data analytics

Tinjauan Literatur terhadap Pengungkapan CSR Pada Perusahaan

Mairoza Roza, Hesniati, Reynaldi Surya Saputra — Wed, 30 Sep 2026 00:00:00 +0000

This study aims to analyze the impact of Corporate Social Responsibility (CSR) disclosure on firm value for the 2021–2026 period using the Systematic Literature Review (SLR) method. Using secondary data from Sinta, Google Scholar, Garuda, and Neliti, this study examines the empirical inconsistencies that remain an academic debate. The results show that CSR disclosure does not always have a significant impact on firm value due to investor orientation on short-term financial performance. However, CSR effectiveness is strongly determined by contingency factors such as profitability, firm size, leverage, GCG mechanisms, and political connections. This study concludes that CSR effectively increases firm value if implemented consistently, transparently, and supported by strong institutional regulations

Penerapan Sistem Informasi Akuntansi Pembelian dan Penjualan Pada Usaha Cambridge Makassar

Hasriani, Masnawaty Sangkala, Nur Afiah — Wed, 30 Sep 2026 00:00:00 +0000

This research aims to describe the implementation of an accounting information system for purchasing and sales at Cambridge Makassar business. The research method is a qualitative descriptive. The focus of this study is how the accounting information system is implemented in the purchasing and sales processes at the Cambridge Store in Makassar. The data collection technique is obtained by conducting interviews, documentation, and observations related to the researched issues. The research results show that the implementation of a purchasing and sales accounting information system using Microsoft Excel 2019 software at Cambridge Store Makassar has helped improve the recording process of purchases and sales to be more organized, accurate, and efficient. The store's financial management can be more controlled and support better decision-making. This facilitates the recording process, increases data accuracy, and speeds up the preparation of purchase and sales reports.

Pengaruh Stres Kerja dan Beban Kerja Terhadap Kinerja Karyawan dengan Gaya Kepemimpinan Sebagai Variabel Mediasi Pada Pegawai Pemerintah Kota Tegal

Pandu Khatulistiwa Galang Rizqi Minami, Sugeng Riyanto — Tue, 29 Sep 2026 00:00:00 +0000

This study aims to analyze the influence of work stress and workload on employee performance, with leadership style serving as a mediating variable, among Tegal City Government employees. The study employs a quantitative approach using a survey method involving 225 Tegal City Government employee respondents and analyzes the data using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that (1) work stress has a positive and significant effect on employee performance; (2) workload has a positive and significant effect on employee performance, meaning the hypothesis of a negative effect is not supported; (3) work stress has a positive and significant effect on leadership style, meaning the hypothesis of a negative effect is not supported; (4) workload has a positive and significant effect on leadership style; (5) leadership style has a positive and significant effect on employee performance; (6) leadership style significantly mediates the effect of work stress on employee performance; and (7) leadership style significantly mediates the effect of workload on employee performance

Analisis Peran Organizational Citizenship Behavior Dalam Memediasi Pengaruh Work-Life Balance dan Beban Kerja Terhadap Kinerja Perawat Pada RSUD Dr. Soeselo Slawi

Retno Setiani, Kurniawan — Tue, 29 Sep 2026 00:00:00 +0000

This study aims to analyze the role of organizational citizenship behavior (OCB) in mediating the effects of work-life balance and workload on the performance of nurses at Dr. Soeselo Slawi Regional General Hospital (RSUD). The study employs a quantitative approach using a survey method involving 236 nurses selected through simple random sampling. Data were collected via questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the aid of SmartPLS 4. The results indicate that work-life balance has a positive effect on performance and OCB; workload has a positive effect on performance and OCB; OCB has a positive effect on performance; and OCB positively mediates the effects of work-life balance and workload on nurse performance. OCB serves as a mechanism bridging the relationship between work-life balance, workload, and nurse performance at Dr. Soeselo Slawi RSUD

Pengaruh Labelisasi Halal, Kualitas Produk, dan Promosi Terhadap Keputusan Pembelian Produk Maybelline dengan Kepercayaan Konsumen Sebagai Variabel Mediasi

Siska Amalia, Mukhroji — Tue, 29 Sep 2026 00:00:00 +0000

Penelitian ini bertujuan untuk menganalisis pengaruh labelisasi halal, kualitas produk, dan promosi terhadap keputusan pembelian produk Maybelline dengan kepercayaan konsumen sebagai variabel mediasi. Penelitian ini menggunakan metode survei melalui penyebaran kuesioner kepada 230 konsumen produk Maybelline di Indonesia yang ditentukan dengan teknik non-probability sampling metode accidental sampling, dan dianalisis menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa labelisasi halal tidak berpengaruh signifikan terhadap keputusan pembelian, kualitas produk dan promosi berpengaruh positif dan signifikan terhadap keputusan pembelian, labelisasi halal berpengaruh positif dan signifikan terhadap kepercayaan konsumen, kualitas produk dan promosi berpengaruh positif dan signifikan terhadap kepercayaan konsumen, Kepercayaan konsumen berpengaruh positif dan signifikan terhadap keputusan pembelian, dan Kepercayaan konsumen mampu memediasi secara signifikan pengaruh labelisasi halal, kualitas produk, dan promosi terhadap keputusan pembelian.

Pengaruh Pemberian Kompensasi, Program Pelatihan, Pengalaman Kerja dan Lingkungan Kerja Terhadap Kinerja Pegawai di RSU Ananda Purwokerto

Lia Amanda Saragih, Sugeng Rianto — Tue, 29 Sep 2026 00:00:00 +0000

Penelitian ini bertujuan untuk menganalisis pengaruh pemberian kompensasi, program pelatihan, pengalaman kerja, dan lingkungan kerja terhadap kinerja pegawai di RSU Ananda Purwokerto, baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 157 responden dan data dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa (1) kompensasi berpengaruh positif dan signifikan terhadap kinerja pegawai, (2) program pelatihan berpengaruh positif dan signifikan terhadap kinerja pegawai, (3) pengalaman kerja berpengaruh positif dan signifikan terhadap kinerja pegawai, dan (4) lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai. Peningkatan kinerja pegawai rumah sakit dapat dilakukan melalui optimalisasi sistem kompensasi, penyelenggaraan pelatihan yang terstruktur, pemanfaatan pengalaman kerja pegawai, serta penciptaan lingkungan kerja yang kondusif, dengan pengalaman kerja menjadi variabel yang memberikan kontribusi terbesar

Pengaruh Persepsi Manfaat, Persepsi Harga dan Kualitas Layanan Terhadap Minat Beli Melalui Kepercayaan Merek Sebagai Variabel Mediasi Pada Merek Mobil Daihatsu Ayla

Aditya husni Tamimy, Siti Badiatul Umroh — Tue, 29 Sep 2026 00:00:00 +0000

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi manfaat, persepsi harga, dan kualitas layanan terhadap minat beli dengan kepercayaan merek sebagai variabel mediasi pada merek mobil Daihatsu Ayla. Penelitian ini menggunakan metode survei melalui penyebaran kuesioner kepada 160 responden yang mengetahui produk Daihatsu Ayla. Data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa persepsi manfaat berpengaruh positif dan signifikan terhadap kepercayaan merek, persepsi manfaat berpengaruh positif dan signifikan terhadap minat beli, persepsi harga berpengaruh positif dan signifikan terhadap kepercayaan merek, persepsi harga berpengaruh positif dan signifikan terhadap minat beli, kualitas layanan berpengaruh positif dan signifikan terhadap kepercayaan merek, kualitas layanan berpengaruh positif dan signifikan terhadap minat beli, kepercayaan merek tidak berpengaruh signifikan terhadap minat beli, serta kepercayaan merek tidak mampu memediasi pengaruh persepsi manfaat, persepsi harga, dan kualitas layanan terhadap minat beli.

Pengaruh Stres Kerja dan Beban Kerja Terhadap Kepuasan Kerja Pegawai Melalui Motivasi Kerja Sebagai Variabel Mediasi Pada Puskesmas di Kecamatan Bantarkawung

Emi Nur Istikomah, Rizki Amalia — Tue, 29 Sep 2026 00:00:00 +0000

Penelitian ini bertujuan untuk menganalisis pengaruh stres kerja dan beban kerja terhadap kepuasan kerja pegawai dengan motivasi kerja sebagai variabel mediasi pada Puskesmas di Kecamatan Bantarkawung, yaitu Puskesmas Bantarkawung dan Puskesmas Buaran. Penelitian ini menggunakan pendekatan metode survei ke 98 responden metode simple random sampling. Data dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa stres kerja berpengaruh negatif dan signifikan terhadap kepuasan kerja, beban kerja berpengaruh negatif namun tidak signifikan terhadap kepuasan kerja. Peningkatan kepuasan kerja pegawai puskesmas dapat dilakukan melalui pengendalian stres kerja, penyeimbangan beban kerja, dan penguatan motivasi kerja, dengan motivasi kerja berperan sebagai jalur utama yang menghubungkan tekanan dan tuntutan pekerjaan dengan kepuasan kerja pegawai.

Model Laporan Keuangan Konsolidasian Pemerintah Daerah Kota Bandung Dengan Unit Bisnisnya Guna Transparansi Keuangan

Mirna Nurwenda Soewardi — Tue, 29 Sep 2026 00:00:00 +0000

According to the Minister of Finance Regulation Number 129/PMK.05/2020 concerning the guidelines for the Management of Public Service Agencies (BLU), article 171 paragraph 3 states that the financial reports of BLU business units are consolidated into the BLU financial report.BLU, like the City of Bandung, is a government agency that provides services to the public. In addition to services, the Bandung city government has several business units. The problem in this research is that financial reports have not yet been prepared that consolidate the City government agencies with their business entities. Government agency transactions are reported bases on government accounting standards, while business units are according to financial accounting standards. The Bandung city government prepares financial reports consisting of a balance sheet, budget realization report, operational report, budget surplus report, and notes to the financial statements. The city government’s financial report is still conventional, not in line with the Ministerof Finance’s regulation above. The drawback is the absence of a cash flow report and a statement of changes in equity. In the financial statement that reported, business activities are non visible, so thet there is no financial report that consolidates government activities with its businesses

Literature Review: Determinan Kualitas Laba pada Perusahaan di Indonesia

Yupi Yani Telaumbanua, Rena Elpiana, Novab novadamaiyantibancin — Tue, 29 Sep 2026 00:00:00 +0000

This study aims to investigate the factors influencing the earnings quality of Indonesian companies. Earnings quality is a crucial aspect in evaluating the quality of financial information produced by a company, as it reflects the extent to which reported earnings accurately reflect the company's economic condition.The methodology applied in this study is a literature review, examining relevant previous studies on the impact of liquidity, leverage, and profitability on earnings quality. The analysis process was carried out by grouping research results based on similar variables and establishing patterns of relationships between variables using a qualitative descriptive approach. The research findings indicate that liquidity and profitability generally have a positive effect on earnings quality, while leverage tends to have a negative impact. However, there is variation in the results of previous studies, indicating inconsistencies in the findings. This indicates a research gap that requires further investigation. This research is expected to provide a comprehensive understanding of the factors influencing corporate earnings quality in Indonesia

Tren Penelitian Earnings Quality Dalam Pelaporan Keuangan di Indonesia: Analisis Bibliometrik Periode 2021–2025

Marzelina Sintia Putri, Masjuwita Aulia Munthe, Andhini Trihapsary — Tue, 29 Sep 2026 00:00:00 +0000

Kualitas laba (earnings quality) merupakan salah satu indikator penting dalam menilai keandalan informasi laporan keuangan serta menjadi perhatian utama dalam penelitian akuntansi di Indonesia. Penelitian ini bertujuan untuk memetakan tren, struktur intelektual, dan arah perkembangan penelitian earnings quality di Indonesia selama periode 2021–2025. Penelitian menggunakan metode Systematic Literature Review (SLR). Penelusuran literatur dilakukan melalui basis data Google Scholar menggunakan kata kunci earnings quality, kualitas laba, earnings management, dan financial reporting Indonesia. Proses penelusuran menghasilkan 320 artikel, yang kemudian diseleksi berdasarkan kriteria inklusi dan eksklusi hingga diperoleh 163 artikel yang memenuhi syarat untuk dianalisis. Hasil penelitian menunjukkan bahwa publikasi mengenai kualitas laba mencapai puncaknya pada tahun 2022, sebelum menurun tajam pada tahun 2023. Modified Jones Model tetap menjadi metode estimasi yang paling dominan digunakan (54,6%), dengan fokus sektor penelitian utama pada industri manufaktur serta makanan dan minuman. Analisis jaringan kolaborasi mengungkapkan bahwa riset di bidang ini masih terpusat pada kluster-kluster kecil yang relatif tertutup, meskipun terdapat bridge node yang menghubungkan komunitas riset yang berbeda.