Abstract:Clean water services are a basic need for the community, so optimizing the performance of regional drinking water companies (PDAM) is crucial to improve customer satisfaction. However, the main challenge faced by PDAM Balikpapan…
likpapan City is low customer satisfaction due to suboptimal service quality, which is largely influenced by employee performance. This study aims to analyze the effect of internal service quality on employee job satisfaction and customer-oriented performance, and to examine the mediating role of job satisfaction at PDAM Perumda Tirta Manuntung in Balikpapan City. This study is motivated by the importance of improving the quality of public services in the clean water utility sector, which requires organizations to be able to create an effective internal service system to support the quality of services provided to the community. This study uses an explanatory approach. Quantitative data were collected through questionnaires distributed to 196 employees, selected using the Slovin formula, while qualitative data were obtained through in-depth interviews and field observations. Data analysis used Structural Equation Modeling–Partial Least Squares (SEM-PLS) to examine the relationship between variables. The results show that internal service quality has a positive and significant influence on employee job satisfaction and customer-oriented performance. Job satisfaction was also found to have a positive and significant influence on customer-oriented employee performance. Furthermore, job satisfaction mediated the relationship between internal service quality and customer-oriented employee performance. These findings strengthen the relevance of the Service-Profit Chain Model in the context of public service organizations, particularly regional water utilities. This study provides theoretical contributions through the development of the Service-Profit Chain Model in the public utility sector, as well as practical contributions for PDAM management in formulating strategies to continuously improve internal service quality, job satisfaction, and customer service quality.
Abstract:This study aims to analyze the influence of accountability and transparency in local government financial reports on the achievement of Sustainable Development Goals (SDGs) 11, specifically the indicator of access to decent…
ent and affordable housing in Indonesia. The study used panel data from 31 provinces during the 2021–2024 period with a total of 124 observations. The research data were obtained from the Central Statistics Agency (BPS), the Supreme Audit Agency (BPK), and official local government websites related to the publication of financial reports. Data analysis was conducted using the Generalized Least Squares (GLS) method with a Random Effect Model (REM) approach. The results of the study indicate that accountability has a positive and significant effect on the achievement of SDG 11. These findings indicate that accountable regional financial management can increase the effectiveness of housing and settlement development programs. Transparency also has a positive and significant effect on the achievement of SDG 11, with a stronger effect than accountability. Openness of financial information encourages public oversight of regional budget use and increases the efficiency of development program implementation. The results of simultaneous testing indicate that accountability and transparency together have a significant effect on the achievement of the indicator of access to decent and affordable housing. The research findings support the theory of good governance, which places accountability and transparency as essential elements in improving the quality of local government governance. This study provides an empirical contribution regarding the relationship between local government financial governance and the achievement of sustainable settlement development in Indonesia.
Abstract:This study analyzes the influence of work discipline and cooperation on employee performance and the role of the work environment as a mediating variable in employees of the Gowa Regency Regional Revenue Unit Samsat. Using…
ng a quantitative approach with an associative design, data were collected through questionnaires to 46 respondents and analyzed using SEM-PLS to assess the validity, reliability, and structural relationships between variables. The results of the study show that work discipline and cooperation have a positive effect on the work environment, as well as have a significant direct influence on employee performance. The work environment has also been shown to have a positive effect on performance and mediates the relationship between work discipline and cooperation and performance. These findings confirm that employee performance improves optimally when discipline and cooperation are supported by a conducive work environment
Abstract:The present study is a statistical hypothesis testing research aimed at examining the determinants of auditor turnover intention, specifically the influence of work motivation, workload, and time budget pressure as independent…
endent variables, with job satisfaction acting as a moderating variable. The research was conducted among auditors working at Public Accounting Firms in East Java. The population of the study consisted of junior and senior auditors employed at medium- and large-scale firms operating in the region. Data were collected using a survey method through primary questionnaires and analyzed using SmartPLS 3.0 to test the structural relationships between variables. The findings of this study indicate that work motivation negatively influences turnover intention, whereas workload and time budget pressure positively influence turnover intention. The results also show that job satisfaction moderates the relationship between work motivation and turnover intention, strengthening its negative effect. However, job satisfaction does not significantly moderate the influence of workload or time budget pressure on turnover intention. Overall, the study highlights the crucial role of job satisfaction in reducing the tendency of auditors to leave their organization, especially in environments with varying levels of motivation, workload, and time pressure.
Abstract:The healthcare industry has historically been viewed as a non-cyclical, defensive, safe haven for investors. However, the post-pandemic period has revealed the industry's susceptibility to disruptions in global supply chains…
ains and geopolitical tensions. The present research examines the effects of Geopolitical risk (GPR) on the stock performance of 76 publicly listed healthcare companies in Southeast Asia (Indonesia, Malaysia, the Philippines, Thailand, Vietnam, and Singapore) during 2015-2024. According to the Caldara and Iacoviello GPR Index, this study utilizes Panel Autoregressive Distributed Lag (ARDL) the results show that though general Geopolitical Risk and Inflation are strongly negatively impacting the stock performance, specific Geopolitical Acts (GPRA) and Threats (GPRT) are having a positive response indicating a necessity premium in which investors expect a boom in demand of medical supplies once a conflict is realized. It concludes that the healthcare industry is not a safe haven but a highly fragmented environment in which inflation poses a greater threat to companies than political instability. The study advises that investors should consider a bottom-up approach, specifically micro-resilience screening, and that corporate managers should focus on supply chain decoupling and inflation hedging to address the Resilience Gap identified in the region.
Abstract:This study aims to analyze the interpretations, behaviors, and preferences of gold investment among civil servants (PNS) of the South Sulawesi Provincial Government in facing economic volatility and inflation. Using a descriptive…
scriptive qualitative method with a case study approach, this study collected data through in-depth interviews with 13 informants consisting of active civil servants, retirees, and financial practitioners, supported by secondary data analysis. The results show that PNS interpretations of gold are multidimensional, namely as an effective life buffer and hedge against inflation, as well as an instrument for fulfilling cultural obligations (uang panai' and siri'). This study found a transformation in investment behavior from gold jewelry to gold bars and digital savings, driven by mental accounting mechanisms through payroll deduction systems to discipline spending. In conclusion, the local culture of Bugis-Makassar interacts dynamically with modern financial literacy, creating a hybrid investment pattern supported by sharia compliance and the integration of regional banking technology.
Abstract:This research is based on the imbalance between demand and supply that often occurs in the consumer goods market in Makassar, which causes price changes and market instability. This study is unique in a local context by…
emphasizing the real interaction between demand and supply as a factor that affects the market balance at the regional level. The purpose of this study is to investigate the impact of demand and supply on the balance of the consumer goods market in Makassar. This study adopts a quantitative approach by using primary data from 250 respondents, consisting of 200 consumers and 50 traders with questions using a five-point Likert scale. Data analysis is carried out with multiple linear regression using SPSS version 25, as well as involving validity testing, reliability and classic assumption testing. Research findings show that the demand and supply variables have a positive and significant effect on the market balance with an Adjusted R² of 0.285. Together, the two variables explain 28.5% variation in market balance. This result shows that the increase in demand and the availability of the supply of consumer goods are the key to maintaining price stability in the local market.
Abstract:This study aims to analyze the effects of competence, reward systems, and training on the performance of executive officers in Sharia Rural Banks (BPRS), with job satisfaction as an intervening variable. The primary focus…
s is to assess the extent to which these factors influence executive performance within the context of Islamic microfinance institutions. Employing a quantitative, explanatory design, primary data were collected via a Likert-scale questionnaire and analyzed using structural equation modeling–partial least squares (SEM–PLS) with SmartPLS. The study population consists of executive officers of BPRS in Indonesia. Using purposive sampling, 121 responses were obtained from multiple BPRS across several regions. The results show that (1) competence has a positive effect on performance; (2) job satisfaction positively affects performance; (3) the reward system influences performance primarily through job satisfaction (partial/competitive mediation), while its direct effect on performance tends to be negative; and (4) training does not exhibit a significant effect on performance, and its indirect path via job satisfaction is not significant. These findings highlight the importance of strengthening competence and redesigning reward systems in alignment with executive expectations to enhance job satisfaction and performance.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia's economy, yet many face challenges such as limited capital, inadequate financial literacy, and restricted access to financial services, which hinder…
inder their growth and competitiveness. This study aims to analyze the influence of financial literacy and financial inclusion on MSME performance in Kediri City, focusing on entrepreneurs who received government capital assistance in 2024. Using a quantitative approach, data were collected from 100 MSME owners through purposive sampling, with questionnaires as the primary instrument. Statistical analyses, including multiple linear regression, t-tests, F-tests, and classical assumption tests, were conducted using SPSS 24. The results reveal that both financial literacy and financial inclusion have positive and significant effects on MSME performance, with the two variables jointly explaining 71% of performance variation. These findings indicate that improving financial knowledge and expanding access to financial services can substantially enhance MSME productivity, competitiveness, and sustainability. The study highlights the importance of targeted financial education and inclusive financial policies to strengthen the resilience and long-term growth of MSMEs in regional economies
Abstract:This study examines the effect of work-life balance on employee performance, with family supportive supervisor behavior as a moderating variable. The research was conducted at the Regional Financial and Asset Management…
Agency (BPKAD) of Banten Province, Indonesia, involving civil servants as respondents. This study addresses the issue of fluctuating employee performance despite repeated institutional achievements, by investigating the role of work-life balance and supervisor support in enhancing individual outcomes. A quantitative approach with a descriptive design was used, and data were collected through structured questionnaires. The results show that work-life balance positively influences employee performance. However, family supportive supervisor behavior does not significantly strengthen this relationship, indicating that while supervisor support is appreciated, it may not be sufficient in the absence of broader organizational support systems. These findings highlight the importance of implementing formal work-life policies and promoting a supportive work culture to improve employee well-being and performance in public institutions.