Online Journal Systems UNPAM (Universitas Pamulang)
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The Effect of Competence and Work Environment on Employee Performance with Work Discipline as a Mediating Variable
No full textThis study aims to examine the effect of competence and work environment on employee performance, with work discipline as a mediating variable, at the Directorate General for the Acceleration of Development of Disadvantaged Regions (Ditjen PPDT). Employee competence is regarded as a key factor that can affect their performance within a specific work environment. Meanwhile, a conducive work environment can enhance employee productivity. In this context, work discipline is considered a mediating variable that links the effects of competence and the work environment on employee performance. This study used a quantitative approach, administering a questionnaire via Google Forms to 130 employees. The data analysis techniques used were descriptive analysis and Partial Least Squares (PLS). The study's results show that competence and the work environment positively affect work discipline. Work discipline has been proven to positively affect employee performance. Competence and the work environment are also shown to positively affect employee performance, with work discipline acting as a partial mediator. These findings provide insights for Ditjen PPDT on the importance of managing employee competence, the work environment, employee performance, and work discipline to improve performance and productivity
A Bibliometric Review of Signaling Theory in Sustainability Research
No full textThis study provides a comprehensive bibliometric review of how signaling theory has been applied in sustainability research during the period 2015–2025. Although signaling theory has been widely used to explain how firms reduce information asymmetry through sustainability communication, its rapid expansion has led to conceptual fragmentation. To address this issue, the study analyzes Scopus-indexed publications using VOSviewer to map scientific production, influential authors, collaborative networks, co-citation patterns, and keyword clusters. The results show a significant growth of sustainability-related signaling studies, with strong contributions from the United States, China, and several European countries, reflecting a globally interconnected research landscape. Citation networks highlight foundational works on sustainability reporting, legitimacy, greenwashing, and environmental performance as core theoretical anchors. Keyword co-occurrence analysis reveals that signaling theory is increasingly integrated with themes such as ESG disclosure, CSR, corporate governance, environmental values, consumer behavior, and green innovation, indicating a broad and interdisciplinary application of sustainability signals. However, the findings also show persistent inconsistencies in how signals are conceptualized, particularly regarding the credibility and authenticity of sustainability disclosures. Overall, this study offers an updated intellectual mapping of the field, clarifies dominant theoretical patterns, and identifies conceptual gaps. Future research is encouraged to strengthen theoretical integration, expand focus on emerging markets, and explore new forms of digital and AI-driven sustainability signaling
The Influence of Understanding Tax Regulations, Taxpayer Awareness, and Digitalization of Tax Services on Individual Taxpayer Compliance
No full textRespondents in this research were accounting students majoring in taxation at the Faculty of Economics and Business, Pamulang University. They were selected because they have received formal education related to taxation and are considered to possess adequate foundational knowledge to understand tax obligations. Primary data were collected using a structured questionnaire distributed to participants who met the sampling criteria. The purposive sampling technique was applied, resulting in a total sample size of 237 respondents. The variables used in this study consist of Understanding of Tax Regulations (X1), Taxpayer Awareness (X2), and Digitalization of Tax Services (X3) as independent variables, while Individual Taxpayer Compliance (Y) serves as the dependent variable. Before conducting hypothesis testing, the research instrument underwent validity and reliability assessments to ensure that all indicators were appropriate and consistent. The results confirmed that the instrument met the required standards, indicating that it was suitable for further analysis. The findings of this study show that Understanding of Tax Regulations has a positive and significant effect on Individual Taxpayer Compliance. This suggests that individuals with better knowledge of tax rules are more capable of fulfilling their obligations correctly. Taxpayer Awareness also demonstrates a positive and significant influence, indicating that individuals who understand the importance of taxes tend to comply more willingly. Furthermore, the Digitalization of Tax Services contributes positively by simplifying administrative processes and increasing accessibility. Overall, all three variables significantly enhance taxpayer compliance
Analysis Efficiency and Accuracy of Company Financial Reports Regarding the Digital Transformation of Accounting Information Systems
No full textThis study aims to analyse the impact of digital transformation on Accounting Information Systems (AIS) on the efficiency and accuracy of corporate financial reporting. The background to this study is the phenomenon that many medium-sized companies in Indonesia still face obstacles in implementing digital systems optimally. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 125 respondents, consisting of accounting staff, finance managers, and IT staff directly involved in the reporting process. Data analysis was performed using SmartPLS 4.0 software. The results showed that digital transformation had a positive and significant effect on Mediasi (intervening) (path coefficient = 0.452) and reporting accuracy (path coefficient = 0.318). Furthermore, efficiency was also found to mediate the effect of digital transformation on reporting accuracy. These findings confirm the important role of digital transformation in improving the overall quality of financial information
Efektivitas Penggunaan Instagram Sebagai Media Promosi pada UMKM Aneka Kerupuk Fajar Putra
No full textPerkembangan teknologi saat ini dapat meningkatkan kapasitas dan kapabilitas UMKM Aneka Kerupuk Fajar Putra dalam memanfaatkan Instagram sebagai platform promosi digital yang efektif. Latar belakang kegiatan adalah adanya potensi produk kerupuk lokal yang unik, namun belum optimalnya strategi pemasaran digital, yang terlihat dari konten Instagram yang kurang terstruktur dan tingkat interaksi pelanggan yang masih rendah.Metode PkM yang diterapkan adalah pelatihan dan pendampingan intensif selama periode tertentu. Tahapan kegiatan meliputi: 1) Analisis kebutuhan dan evaluasi akun Instagram UMKM saat ini; 2) Pemberian materi pelatihan tentang fotografi produk, copywriting persuasif, penggunaan fitur Instagram (Reels, Stories, Hastag), dan perencanaan konten; 3) Pendampingan langsung dalam proses pembuatan dan unggahan konten promosi.Hasil dari kegiatan pengabdian menunjukkan adanya peningkatan signifikan dalam kualitas konten visual dan strategi pemasaran digital yang diterapkan oleh mitra UMKM. Setelah pendampingan, UMKM Aneka Kerupuk Fajar Putra mampu memproduksi konten yang lebih menarik, menghasilkan peningkatan engagement rate rata-rata sebesar 80% bahwa melalui pengetahuan dan pendampingan praktis, penggunaan Instagram pada UMKM Aneka Kerupuk Fajar Putra menjadi lebih terstruktur dan efektif sebagai alat promosi. Disarankan agar UMKM melanjutkan konsistensi unggahan dan rutin melakukan evaluasi metrik digital untuk mempertahankan dan meningkatkan efektivitas promosi di masa depan
Analisis Rasio Likuiditas Dan Rasio Solvabilitas Untuk Menilai Kinerja Keuangan Pada PT Mandom Indonesia Tbk Periode 2013-2022
No full textPenelitian ini bertujuan untuk menganalisis Hasil Rasio Likuiditas, Rasio Solvabilitas,dan Kinerja Keuangan PT. Mandom Indonesia Periode tahun 2013 sampai 2022. Jenispenelitian ini menggunakan metode deskriptif melalui pendekatan kuantitatif. Dalampenelitian ini proses pengumpulan data menggunakan data sekunder yang diperolehmelalui website resmi PT. Mandom Indonesia Tbk berupa laporan keuangan tahun2013-2022. Analisis Rasio Likuiditas digunakan untuk mengetahui kemampuan perusahaan dalam memenuhi kewajiban atau hutang jangka pendek saat jatuh tempo
Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Return On Asset (Roa ) Pada PT Destinasi Tirta Nusantara Tbk Periode Tahun 2012-2022
No full textPenelitian ini bertujuan untuk menguji pengaruh variabel independen Perputaran Kas (X1) danPerputaran Piutang (X2) terhadap variabel dependen Return on Asset (ROA) pada PT DestinasiTirta Nusantara Tbk periode tahun 2012-2022 secara parsial dan secara simultan. Metodepenelitian yang digunakan yaitu metode kuantitatif dengan teknik analisis. Berdasarkan ujihipotesis dengan uji t, perputaran kas tidak berpengaruh secara parsial terhadap Return on Asset(ROA) dengan nilai thitung -0,949 < ttabel 2,306 dan nilai signifikansi 0,371 > 0,05. Sedangkanperputaran piutang berpengaruh secara parsial terhadap Return on Asset (ROA) dengan nilaithitung 2,916 > ttabel 2,306 dan tingkat signifikansi 0,019 < 0,05. Pengujian secara simultanmelalui uji f menunjukkan nilai Fhitung 8,585 > Ftabel 4,459 dan nilai signifikansi 0,010 < 0,05yang artinya perputaran kas dan perputaran piutang secara simultan (bersama-sama)berpengaruh terhadap Return on Asset (ROA) dengan nilai koefisien determinasi sebesar 60,3%dan sisanya sebesar 39,7% dipengaruhi oleh variabel lain yang tidak diuji dalam penelitian ini
The Challenges Perceived in Teaching English with Audiobooks for Tenth-Grade, First-Semester Visually Impaired Students at SLB 1 Tabanan
No full textThe objective of the study was to explore the challenges perceived by English teachers and tenth grades first semester visual impaired students at SLB N 1 Tabanan regarding the potential use of audiobooks for learning English before their introduction. Employing a qualitative research design, the study adopted the Successive Approximation Model (SAM). Data were collected through classroom observation, interviews, and reflective journaling. Qualitative data from field notes and interview transcripts were analyzed using content analysis by Krippendorff (2004). The findings reveal that although audio-based media are commonly used, they are generic, minimally interactive, and inadequately adapted to students’ needs, resulting in reduced engagement, limited speaking confidence, and fluctuating motivation. Both teachers and students expressed positive perceptions of audiobooks, highlighting the need for clear narration, appropriate duration, bilingual explanations, and easy accessibility. Thus, the study confirms that well-designed audiobooks hold strong potential as an inclusive learning medium to enhance listening and speaking skills for visually impaired students and to bridge the gap between inclusive education theory and classroom practice. Teachers, learning designers, and other education stakeholders can use the implications of these findings to improve the efficacy, accessibility, and inclusivity of English language instruction for students with visual impairments
Pengaruh Work Life Balance, Beban Kerja, dan Lingkungan Kerja terhadap Turnover Intention Generasi Z di RS Bhina Bhakti Husada
No full textPenelitian ini berupaya untuk menjelaskan dan membuktikan sejauh mana work life balance, beban kerja, dan lingkungan kerja berpengaruh terhadap turnover intention Generasi Z di RS Bhina Bhakti Husada. Teknik pengambilan data yang digunakan yaitu kuesioner. Terdapat 105 responden yang dipilih menjadi sampel dengan mengaplikasikan purposive sampling sebagai metode dalam mengambil sampel. Karyawan Generasi Z di RS Bhina Bhakti Husada yang memiliki masa kerja minimal dua tahun dijadikan sebagai kriteria khusus dalam pengambilan sampelnya. Perolehan data pada penelitian yang dilakukan ini mengindikasikan adanya arah negatif signifikan antara variabel work life balance dan turnover intention, dilihat dari perolehan koefisien beta yang bernilai -0,289 dan nilai signifikansi 0,000 yang dapat dikatakan jauh di bawah batas signifikansi 0,05. Variabel beban kerja berkorelasi positif signifikan sebagaimana ditunjukkan pada koefisien beta yang bernilai 0,691 dan signifikansinya bernilai 0,000 yang menunjukkan angka lebih kecil dari 0,05. Selanjutnya, variabel lingkungan kerja menunjukkan adanya korelasi negatif signifikan, dibuktikan melalui koefisien beta yang diperoleh yaitu -0,156 dan tingkat signifikansi 0,032 <0,05. Merujuk pada data yang dihasilkan penelitian ini adjusted R Square diperoleh sebesar 0,454 sehingga mengindikasikan bahwa pada variabel work life balance, beban kerja, dan lingkungan kerja dapat menjelaskan terhadap variabel turnover intention sebesar 45,4%, sedangkan sisanya 54,6% turnover intention dipengaruhi atau dijelaskan di luar kerangka penelitian ini
Upaya Meningkatkan Kualitas Tulisan Akademik Mahasiswa Melalui Pelatihan Penggunaan Mendeley
No full textPelatihan penggunaan Mendeley pada mahasiswa semester 3 MAZAWA UIN Sayyid Ali Rahmatullah Tulungagung dilaksanakan untuk meningkatkan keterampilan pengelolaan referensi dan penulisan karya ilmiah. Kegiatan ini dilaksanakan melalui workshop interaktif yang mencakup demonstrasi, praktik langsung, serta sesi konsultasi. Metode pelaksanaan menggunakan model pelatihan dengan pre-test dan post-test untuk mengukur peningkatan kemampuan mahasiswa dalam menambahkan referensi, membuat sitasi, dan menyusun daftar pustaka otomatis. Hasil pelatihan menunjukkan peningkatan signifikan pada keterampilan mahasiswa, di mana lebih dari 80% peserta mengalami kenaikan skor post-test dan melaporkan efisiensi lebih tinggi dalam proses penulisan ilmiah. Mahasiswa juga menyatakan bahwa pelatihan mudah dipahami, relevan, dan meningkatkan kepercayaan diri mereka dalam menggunakan Mendeley. Selain itu, pelatihan ini mendorong penggunaan fitur kolaborasi pustaka dan memperkaya interaksi akademik. Secara keseluruhan, pelatihan ini berkontribusi positif terhadap kemampuan penulisan ilmiah mahasiswa dan memberikan dasar yang kuat untuk pengembangan program pelatihan lanjutan