Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA)

The Effect of Workload And Job Stress On Employee Performance With Job Satisfaction As A Mediator

2026-02-08T05:27:04+00:00

Penelitian ini bertujuan untuk menganalisis pengaruh beban kerja dan stres kerja terhadap kinerja karyawan, dengan kepuasan kerja sebagai variabel mediasi. Penelitian ini dimotivasi oleh fenomena volume kerja yang tinggi dan keterbatasan staf di unit layanan publik, yang dapat menyebabkan peningkatan stres kerja dan penurunan kinerja jika tidak diimbangi dengan kepuasan kerja yang memadai. Penelitian ini menggunakan pendekatan kausal kuantitatif dengan menggunakan Structural Equation Modeling–Partial Least Squares (SEM–PLS). Populasi terdiri dari karyawan yang bekerja di unit layanan publik pemerintah pusat, dengan total sampel 111 responden. Data primer dikumpulkan melalui kuesioner skala Likert lima poin, sedangkan data sekunder diperoleh dari laporan kinerja institusional. Hasil penelitian menunjukkan bahwa beban kerja dan stres kerja secara signifikan memengaruhi kepuasan kerja dan kinerja karyawan. Lebih lanjut, pengaruh beban kerja terhadap kinerja karyawan menjadi lebih kuat ketika dimediasi oleh kepuasan kerja, yang menyiratkan bahwa kepuasan kerja dapat mengurangi dampak negatif beban kerja dan stres kerja terhadap kinerja karyawan. Temuan ini menyoroti pentingnya strategis peningkatan kepuasan kerja untuk mempertahankan kinerja karyawan di bawah tekanan kerja yang tinggi.

Analisis atas Biaya Pertanian Menggunakan Metode Matteseng menurut PSAK 406 Akuntansi Musyarakah di Kecamatan Pulau Beringin Kab. Oku Selatan

2026-02-08T05:27:05+00:00

Penelitian ini bertujuan menganalisis struktur biaya pertanian dengan menggunakan Metode Matteseng dalam skema kerja sama musyarakah serta kesesuaiannya dengan PSAK 406 tentang Akuntansi Musyarakah. Metode Matteseng merupakan praktik tradisional pengelolaan tanam–panen berbasis pembagian kontribusi dan hasil yang digunakan oleh petani di wilayah tertentu di Sumatera Selatan. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi pada petani dan pemilik lahan di Kecamatan Pulau Beringin, Kabupaten Ogan Komering Ulu Selatan. Hasil penelitian menunjukkan bahwa praktik Matteseng memiliki karakteristik serupa dengan akad musyarakah, terutama dalam aspek kontribusi modal kerja, pembagian risiko, dan pembagian hasil. Namun, dari perspektif PSAK 406, masih terdapat ketidaksesuaian pada pencatatan biaya, pengakuan kontribusi modal, dan pelaporan bagi hasil. Penelitian ini menegaskan perlunya edukasi akuntansi syariah kepada pelaku usaha tani agar praktik tradisional ini dapat memenuhi standar akuntansi syariah modern.

The Effect of Auditor Competence and Work Experience on Auditor Performance Through Human Capital Management Implementation: Evidence from the Inspectorate General of Indonesia’s Ministry of Manpower

2026-02-08T05:27:05+00:00

This study examines the effects of auditor competence and work experience on auditor performance and tests the mediating role of Human Capital Management (HCM) implementation. The context is the Inspectorate General of Indonesia’s Ministry of Manpower, where timeliness and quality of audit outputs remain strategic concerns. A quantitative explanatory design was employed using saturated sampling of 70 respondents (66 auditors and 4 supervisory officials/assistant inspectors). Data were collected through a 1–5 Likert-scale questionnaire and analyzed using PLS-SEM (SmartPLS). The measurement model met convergent validity criteria (outer loadings > 0.70; AVE > 0.50) and demonstrated strong reliability (Cronbach’s alpha 0.845–0.934; composite reliability 0.886–0.944). Structural results show that competence positively and significantly affects auditor performance (β = 0.343; p = 0.001), while work experience has no significant direct effect (β = 0.059; p = 0.673). HCM implementation significantly improves auditor performance (β = 0.529; p < 0.001) and is significantly predicted by competence (β = 0.479; p < 0.001) and work experience (β = 0.595; p < 0.001). Mediation tests confirm that HCM implementation significantly mediates the effects of competence (β = 0.253; p < 0.001) and work experience (β = 0.315; p < 0.001) on auditor performance. These findings imply that experience contributes to performance primarily when it is translated into organizational HCM practices (e.g., development, placement, and performance management).

The Effect of Service Quality, Customer Trust, And Internet Banking On Customer Loyalty Through Customer Satisfaction

2026-02-08T05:27:05+00:00

The rapid digital transformation of the banking industry has intensified competition and shifted customer expectations toward more efficient, secure, and technology-driven services. This study aims to examine the effect of service quality, customer trust, and internet banking on customer loyalty, with customer satisfaction serving as a mediating variable. The research was conducted at PT Bank CIMB Niaga Tbk, Niaga Tower Branch, Jakarta, focusing on customers who actively use internet banking services. A quantitative approach was employed using a survey method, with data collected through structured questionnaires distributed to selected respondents using purposive sampling. The data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results indicate that service quality, customer trust, and internet banking have a positive and significant effect on customer satisfaction. Furthermore, customer satisfaction has a significant positive impact on customer loyalty. Mediation analysis reveals that customer satisfaction plays a crucial mediating role in strengthening the relationship between service quality, customer trust, internet banking, and customer loyalty. These findings highlight the importance of enhancing digital service quality and customer experience as strategic drivers to foster satisfaction and long-term customer loyalty in the modern banking sector.

The Influence of Social Media Marketing And Product Quality On Purchase Intention of Pesticides With Brand Awareness As A Mediating Variable (Study On Farmer Groups In Indramayu Regency)

2026-02-08T05:27:05+00:00

The objective of this study is to analyse the influence of social media marketing and product quality on pesticide purchase intention, with brand awareness as a mediating variable. This study was conducted among farmer groups in Indramayu Regency, considering the importance of digital marketing and product quality in influencing farmer purchasing behaviour. The research approach used was quantitative with primary data. The sampling technique used incidental sampling. Data analysis was performed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. The results showed that social media marketing had no influence on brand awareness, product quality influence brand awareness, social media marketing influence purchase intention, product quality influence purchase intention, brand awareness influence purchase intention, brand awareness did not mediate the influence of social media marketing on purchase intention, and brand awareness significantly mediated the influence of product quality on purchase intention. These results imply that improving product quality is a key factor in building brand awareness and purchase intention among farmers, while social media marketing is more effective in directly driving purchase intention. This research is expected to contribute academically to the development of marketing management studies and provide practical considerations for pesticide companies in designing more effective marketing strategies.

Pengaruh Kualitas Layanan Wondr By Bni Terhadap Kemudahan Bertransaksi Kebutuhan Pembayaran Pendidikan Pada Mahasiswa STEBIS IGM Palembang

2026-03-01T05:30:19+00:00

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan terhadap kemudahan bertransaksi menggunakan aplikasi Wondr by BNI pada mahasiswa STEBIS UIGM Palembang. Layanan transaksi digital semakin dibutuhkan seiring meningkatnya aktivitas pembayaran pendidikan yang menuntut proses cepat, aman, dan efisien. Penelitian ini menggunakan pendekatan kuantitatif dengan jumlah sampel sebanyak 55 responden yang dipilih melalui teknik purposive sampling. Data dikumpulkan melalui kuesioner berskala Likert, kemudian dianalisis menggunakan regresi linier sederhana, uji validitas, uji reliabilitas, uji t, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa seluruh instrumen penelitian dinyatakan valid dan reliabel. Uji regresi linier sederhana menunjukkan adanya pengaruh positif dan signifikan antara kualitas layanan dan kemudahan bertransaksi, dengan nilai t-hitung = 9,897 dan signifikansi 0,000 < 0,05. Nilai R-square sebesar 0,649 menunjukkan bahwa 64,9% variasi kemudahan bertransaksi dijelaskan oleh kualitas layanan aplikasi Wondr, sedangkan 35,1% lainnya dipengaruhi faktor lain di luar penelitian ini. Temuan tersebut menunjukkan bahwa semakin baik kualitas layanan yang diberikan aplikasi Wondr, maka semakin tinggi pula tingkat kemudahan bertransaksi yang dirasakan mahasiswa dalam melakukan pembayaran pendidikan. Penelitian ini menegaskan bahwa inovasi layanan digital perbankan memiliki peran penting dalam mendukung efektivitas transaksi pendidikan di kalangan mahasiswa.

The Effect Of Psychological Safety And Learning Agility On Civil Servant Performance: The Mediating Role Of Innovative Work Behavior In The Indonesian Public Sector

2026-03-01T05:30:54+00:00

Public sector organizations are increasingly required to enhance performance and innovation amid bureaucratic reform and digital transformation. However, empirical evidence regarding the psychological mechanisms underlying civil servant performance remains limited, particularly in hierarchical public institutions. This study investigates the effect of psychological safety and learning agility on civil servant performance, with innovative work behavior as a mediating variable. A quantitative approach was employed using survey data collected from 167 civil servants at the Ministry of Villages and Development of Disadvantaged Regions, Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that learning agility has a positive and significant effect on performance, whereas psychological safety does not directly influence performance. Both psychological safety and learning agility significantly enhance innovative work behavior. Innovative work behavior significantly improves performance and mediates the relationship between learning agility and performance, but not between psychological safety and performance. This study contributes to public sector human resource management literature by clarifying the behavioral mechanism linking adaptive learning capability and performance. The findings suggest that in bureaucratic contexts, psychological safety alone is insufficient to drive performance unless translated into innovative actions. Policy implications for strengthening adaptive learning and innovation ecosystems in public institutions are discussed.

The Effect of Work Stress and Work Culture on Employee Performance at PPSDM of the Ministry of Villages, Development of Disadvantaged Regions, with Job Satisfaction as a Mediating Variable

2026-03-01T05:31:20+00:00

This study examines the effects of work stress and work culture on employee performance with job satisfaction as a mediating variable at the Center for Human Resource Development (PPSDM), Ministry of Villages, Development of Disadvantaged Regions. Using a quantitative approach, data were collected from 75 employees and analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM). The measurement model demonstrates adequate validity and reliability. The structural model results indicate that work stress has a negative and significant effect on job satisfaction, while work culture has a positive and significant effect on job satisfaction. Work stress does not have a significant direct effect on employee performance, whereas work culture and job satisfaction have positive and significant effects on employee performance. Mediation analysis reveals that job satisfaction fully mediates the relationship between work stress and employee performance and partially mediates the relationship between work culture and employee performance. These findings highlight the importance of strengthening work culture and maintaining job satisfaction to sustain employee performance in a public sector organization undergoing organizational transformation.

Kecakapan Bertindak (Ahliyah Al-Ada’) Anak Di Bawah Umur Dalam Transaksi Paylater Perspektif Yuridis-Normatif

2026-03-08T14:38:45+00:00

Penelitian ini menganalisis kedudukan hukum dan keabsahan transaksi Buy Now Pay Later (Paylater) yang dilakukan oleh anak di bawah umur melalui pendekatan yuridis-normatif, dengan menyoroti ketidaterpenuhian syarat kecakapan bertindak (ahliyah al-ada’) dalam perspektif hukum Islam dan hukum positif. Temuan studi menunjukkan bahwa sistem verifikasi digital saat ini hanya bersifat administratif dan gagal menilai kedewasaan akal (rusyd) atau kompetensi substantif subjek hukum, sehingga mengakibatkan akad menjadi cacat hukum dengan status dapat dibatalkan (voidable) menurut KUHPerdata dan mauquf (bergantung pada izin wali) menurut hukum Islam. Berdasarkan teori perlindungan hukum dan maqashid al-syari’ah aspek hifz al-mal, penelitian ini merekomendasikan rekonstruksi konsep kecakapan bertindak dari pendekatan berbasis usia (age-based) menuju pendekatan berbasis kompetensi (competency-based) serta urgensi penerapan fitur persetujuan orang tua (parental consent) dalam aplikasi untuk menjamin kepastian hukum dan mencegah kerugian finansial pada anak.

Pengaruh Kemudahan Dan Keamanan Fitur Pembayaran Aplikasi Dana Terhadap Kepuasan Pelanggan

2026-03-08T14:39:11+00:00

Skripsi ini membahas tentang Pengaruh Kemudahan dan Keamanan Fitur Pembayaran Aplikasi DANA terhadap Kepuasan Pelanggan. Dengan tujuan untuk mencari adakah Pengaruh Kemudahan dan Keamanan Fitur Pembayaran Aplikasi DANA terhadap Kepuasan Pelanggan yang ditujukan untuk Mahasiswa STEBIS IGM Palembang. Pada penelitian ini yang digunakan adalah metode kuantitatif yaitu metode analisis yang dilakukan oleh peneliti. Data yang ditampilkan adalah data sekunder yang diperoleh langsung oleh responden yaitu Mahasiswa STEBIS IGM di Palembang pada bulan April sampai Mei 2025 dengan menggunakan teknik penyebaran kuesioner. Metode yang digunakan untuk menguji penelitian ini adala uji regresi linier berganda, uji parsial (t) dan uji F dibantu dengan programm komputer SPSS (Statistical Package for Social Science) versi 30. Hasil dari penelitian ini ditemukan bahwa ada pengaruh positif dan signifikan antara Pengaruh Kemudahan dan Keamanan Fitur Pembayaran Aplikasi DANA terhadap Kepuasan Pelanggan (Studi Kasus. Mahasiswa STEBIS IGM Palembang).