Journal of Management, Business and Social Sciences https://journal.ubl.ac.id/index.php/mabuss <p><strong><img 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" /></strong></p> <p><strong>MABUSS: Journal of Management, Business and Social Sciences</strong> aims to help shape the field of Management and Social Sciences. This field has grown dramatically in recent years as scholars recognize the power and significance of business and social sciences to society. The journal publish quality research and debate in Management and Social Sciences and is committed to a breadth of outlook that acknowledges the interdisciplinary nature of business and social sciences to societal issues, encourages the development of <em>sound theoretical analysis</em> in management and social sciences, recognizes the best empirical traditions of rigorous business and social sciences, while providing a platform for new perspectives of a more qualitative and/or critical orientation, and reflects the social significance of business and society by addressing the social, political and economic contexts in which business processes are embedded.</p> en-US retno@ubl.ac.id (Retno Adilah Saraswati ) shany@ubl.ac.id (Shany Carolina) Thu, 30 May 2024 00:00:00 +0800 OJS 3.3.0.11 http://blogs.law.harvard.edu/tech/rss 60 THE ROLE OF MOTIVATION, DISCIPLINE, AND JOB SATISFACTION ON THE PERFORMANCE OF SMPI AND SMAI EDUCATORS AT DAARUSSA’ADAH ISLAMIC BOARDING SCHOOL FOUNDATION, PESAWARAN REGENCY https://journal.ubl.ac.id/index.php/mabuss/article/view/197 <p><em>This study aims to examine the simultaneous influence of motivation, discipline, and job satisfaction on the performance of educators at SMPI and SMAI under the Daarussa’adah Foundation in Pesawaran Regency. The research employed a mixed-method approach, combining both quantitative and qualitative methods. The population of the study consisted of all 70 educators working at the foundation. The sampling technique used was saturated non-probability sampling, and the data were processed using SPSS Statistics 26. Data were collected through interviews and questionnaires, while multiple linear regression analysis was applied to assess the relationship between independent and dependent variables. The findings revealed that motivation, discipline, and job satisfaction each have a significant positive effect on educator performance when analyzed separately. Furthermore, when examined together, these three variables also collectively exhibit a significant positive impact on the performance of educators.</em></p> Ulfa Zaqiyah, Andala Rama Putra Barusman, Hendri Dunan Copyright (c) 2025 Journal of Management, Business and Social Sciences https://journal.ubl.ac.id/index.php/mabuss/article/view/197 Thu, 30 May 2024 00:00:00 +0800 FINANCIAL CONTINGENCY PERFORMANCE ON COMPANY VALUE https://journal.ubl.ac.id/index.php/mabuss/article/view/198 <p><em>This study aims to examine the effect of financial performance on firm value with Intellectual Capital as a moderating variable. Financial performance is proxied by Return on Assets (ROA) and Return on Equity (ROE) as independent variables, while Intellectual Capital serves as the moderating variable, and firm value is the dependent variable for the period 2018–2022. The research adopts a quantitative approach using secondary panel data obtained from the Indonesia Stock Exchange (IDX) website, company websites, Yahoo Finance, and the Indonesian Central Statistics Agency. Data collection was conducted through literature study. The population consists of financial reports of trading companies, firm value, Intellectual Capital, Return on Assets (ROA), and Return on Equity (ROE). The research object is the financial data of trading companies listed on the Indonesia Stock Exchange during 2018–2022. The sampling technique applied is purposive sampling. Data were analyzed using multiple regression and Moderated Regression Analysis (MRA) with SPSS version 20. The findings reveal that Return on Assets (ROA) has a direct and significant effect on firm value. In contrast, Return on Equity (ROE) shows no direct effect on firm value. Furthermore, Intellectual Capital strengthens the relationship between Return on Assets (ROA) and firm value, but weakens the relationship between Return on Equity (ROE) and firm value in trading companies listed on the Indonesia Stock Exchange during 2018–2022.</em></p> Siti Fauziah, Haninun Haninun, Habiburahman Habiburahman Copyright (c) 2025 Journal of Management, Business and Social Sciences https://journal.ubl.ac.id/index.php/mabuss/article/view/198 Thu, 30 May 2024 00:00:00 +0800 THE INFLUENCE OF WORK ABILITY, CARING BEHAVIOR, AND WORK TENURE ON THE PERFORMANCE OF INPATIENT NURSES AT NATAR MEDIKA HOSPITAL, SOUTH LAMPUNG https://journal.ubl.ac.id/index.php/mabuss/article/view/199 <p><em>This study examines the influence of work ability, caring behavior, and length of service on nurses’ performance at Natar Medika Hospital, South Lampung. The research employed a quantitative method with a cross-sectional approach and a descriptive correlational design. Data were collected using questionnaires that had been tested for validity and reliability. The findings indicate that work ability, caring behavior, and length of service have a positive and significant effect on nurses’ performance. Regression analysis revealed that these three variables account for 44.1% of the performance outcomes, while the remaining percentage is influenced by other factors. In conclusion, enhancing work ability, fostering caring behavior, and providing greater support for nurses with longer tenure can improve overall performance. Hospital management is advised to strengthen training programs, reinforce a culture of caring, and offer additional support to senior nurses.</em></p> Riske Kharisma Putri, Defrizal Defrizal, Iskandar Ali Alam Copyright (c) 2025 Journal of Management, Business and Social Sciences https://journal.ubl.ac.id/index.php/mabuss/article/view/199 Thu, 30 May 2024 00:00:00 +0800 THE ROLE OF PRINCIPAL SUPERVISION, EDUCATION AND TRAINING, AND THE IMPROVEMENT OF TEACHER PROFESSIONALISM AT UPTD SMP NEGERI 2 SEKAMPUNG UDIK, EAST LAMPUNG REGENCY https://journal.ubl.ac.id/index.php/mabuss/article/view/200 <p><em>This study aims to explore the role of principal supervision, education, and training in enhancing teacher professionalism at UPTD SMP Negeri 2 Sekampung Udik, East Lampung Regency. The objectives are to (1) analyze the effectiveness of school principal supervision in improving teacher professionalism, (2) evaluate the implementation of education and training programs, and (3) identify the supporting and inhibiting factors affecting professional development. The research employed a qualitative method using observation, interviews, and documentation as data collection techniques. Data were analyzed using the interactive analysis model consisting of data reduction, data display, and conclusion drawing. The results show that principal supervision has been implemented effectively through planning, execution, and evaluation stages. Education and training programs were found to be beneficial in enhancing professionalism, as evidenced by structured training needs analysis, curriculum development, implementation, and evaluation. Supporting factors include teacher discipline, motivation, and rewards, while inhibiting factors involve limited educational funding and lack of attention to teacher development.</em></p> Raminto Raminto, Khairudin Khairudin, Ni Putu Widhia Rahayu Copyright (c) 2025 Journal of Management, Business and Social Sciences https://journal.ubl.ac.id/index.php/mabuss/article/view/200 Thu, 30 May 2024 00:00:00 +0800 THE INFLUENCE OF ORGANIZATIONAL CULTURE AND OCCUPATIONAL HEALTH AND SAFETY (OHS) IMPLEMENTATION ON EMPLOYEE PERFORMANCE AT PT BUKIT ASAM TBK https://journal.ubl.ac.id/index.php/mabuss/article/view/201 <p><em>This study aims to analyze the influence of organizational culture and the implementation of Occupational Health and Safety (OHS) on employee performance at PT Bukit Asam Tbk, Tarahan Port Unit. A quantitative approach was employed using a survey method, with data collected through questionnaires distributed to 116 respondents. The research instruments were tested for validity and reliability. Data analysis techniques included multiple linear regression, with t-tests, F-tests, and the coefficient of determination analyzed using SPSS version 29. The results reveal that both organizational culture and OHS implementation have a significant and positive impact on employee performance, both partially and simultaneously. The coefficient of determination value of 97.4% indicates that the two independent variables dominantly explain employee performance, with the remaining 2.6% influenced by other factors not examined in this study. These findings suggest that improving organizational culture and optimizing the implementation of OHS are crucial strategies for enhancing employee performance within the company.</em></p> Nindy Merry Rahmawati, M Oktaviannur, M. Yusuf Sulfarano Barusman Copyright (c) 2025 Journal of Management, Business and Social Sciences https://journal.ubl.ac.id/index.php/mabuss/article/view/201 Thu, 30 May 2024 00:00:00 +0800 THE QUALITY OF PUBLIC SERVICES AND ITS INFLUENCE ON THE PUBLIC SATISFACTION INDEX AT SUKOHARJO DISTRICT OFFICE, PRINGSEWU REGENCY IN 2024 https://journal.ubl.ac.id/index.php/mabuss/article/view/202 <p><em>This study aims to investigate the influence of public service quality on the Public Satisfaction Index (IKM) at the Sukoharjo District Office, Pringsewu Regency, by employing a quantitative research method with a population consisting of 73 hamlet heads. Data analysis was carried out using the t-test, F-test, and multiple linear regression through SPSS software. The findings reveal that the tangible and reliability variables do not have a significant impact on the Public Satisfaction Index, as indicated by t-values smaller than the t-table. In contrast, the responsiveness variable shows a significant effect with a t-value of 1.995 exceeding the t-table, while assurance also demonstrates a significant relationship with a t-value of 2.076 and a significance level of 0.042, which is below the threshold of 0.05. Similarly, empathy exerts a significant effect with a t-value of 2.600 and a significance level of 0.011, both confirming its influence on public satisfaction. Descriptive statistical analysis further highlights that the highest indicator for tangibles is the availability of representative office buildings (4.96), for reliability is the provision of free services (4.33), for responsiveness is the delivery of well-responded services (4.73), for assurance is the equal treatment in service provision, and for empathy is the implementation of polite and friendly service, which achieved the highest average score (4.23). These results suggest that while physical facilities and reliability contribute less significantly, dimensions such as responsiveness, assurance, and empathy play a more crucial role in shaping public satisfaction with government services at the district level.</em></p> Leni Setyaningsih, Tina Miniawati Barusman Virgawenda, Andala Rama Putra Barusman Copyright (c) 2025 Journal of Management, Business and Social Sciences https://journal.ubl.ac.id/index.php/mabuss/article/view/202 Thu, 30 May 2024 00:00:00 +0800 EFFECTIVENESS OF THE ACCELERATED STUNTING REDUCTION PROGRAM THROUGH CONVERGENCE ACTION IN NORTH LAMPUNG REGENCY https://journal.ubl.ac.id/index.php/mabuss/article/view/203 <p><em>The purpose of this study is to evaluate the effectiveness of the stunting reduction acceleration program through convergence actions and to identify the supporting and inhibiting factors that influence its success in North Lampung Regency. The findings of this research are expected to provide recommendations for improving the program’s implementation. Supporting factors can be maintained and strengthened, while inhibiting factors need to be addressed with appropriate solutions so that the program can be carried out with better quality and sustainability. This research employed a descriptive qualitative approach, with data collected through interviews with 15 informants as well as document reviews from relevant institutions. The measurement of effectiveness was conducted using three approaches: input effectiveness, process effectiveness (covering planning, implementation, and evaluation), and output effectiveness. Based on these approaches, the study concludes that the acceleration program for stunting reduction through convergence actions in North Lampung Regency in 2023 has not yet achieved effective outcomes. This is due to limited understanding among program implementers regarding convergence-based stunting reduction strategies, as well as insufficient optimization of funding sources, particularly from the private sector.</em></p> Fadhila Kofa, Tina Miniawati Barusman Virgawenda, Defrizal Defrizal Copyright (c) 2025 Journal of Management, Business and Social Sciences https://journal.ubl.ac.id/index.php/mabuss/article/view/203 Thu, 30 May 2024 00:00:00 +0800 DETERMINANTS OF FAMILY ASSISTANCE TEAM CADRES’ PERFORMANCE IN THE STUNTING REDUCTION ACCELERATION PROGRAM IN TELUK PANDAN DISTRICT, PESAWARAN REGENCY https://journal.ubl.ac.id/index.php/mabuss/article/view/204 <p><em>The Family Assistance Team (TPK) cadres are established groups formed to support the national target of reducing stunting prevalence to 14% by 2024 across various regions in Indonesia, including Teluk Pandan District, Pesawaran Regency. Assessing the performance of TPK cadres is essential to evaluate their effectiveness in promoting behavioral changes within communities regarding child nutrition and health. This study aims to examine the influence of work experience, motivation, education, and skills on the performance of TPK cadres in assisting families at risk of stunting in the region. The research employed a quantitative approach using questionnaires distributed to the entire population of 54 TPK cadres, who also served as the study sample. The sampling technique applied was non-probability sampling through purposive sampling. Data analysis was conducted using descriptive statistics. The findings reveal that work experience, motivation, education, and skills collectively have a positive and significant effect on the performance of TPK cadres in supporting families vulnerable to stunting. These results highlight the need for regular monthly meetings and the provision of monitoring books as tools for ongoing evaluation of TPK cadre performance. Such measures help identify achievements, address emerging challenges, and implement necessary improvements to enhance the effectiveness of family assistance conducted by TPK cadres.</em></p> Destriani Aisyah Barmawi, Hendri Dunan, M Oktaviannur Copyright (c) 2025 Journal of Management, Business and Social Sciences https://journal.ubl.ac.id/index.php/mabuss/article/view/204 Thu, 30 May 2024 00:00:00 +0800 THE EFFECT OF LEADERSHIP STYLE AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT CLASS IIB GUNUNG SUGIH CORRECTIONAL INSTITUTION https://journal.ubl.ac.id/index.php/mabuss/article/view/205 <p><em>Organizations possess interconnected structures and goals, relying heavily on human communication to coordinate their activities. This study aims to examine the influence of leadership style on employee performance, the impact of work motivation on employee performance, and the combined effect of both variables on the performance of employees at the Class IIB Correctional Institution of Gunung Sugih. The research employed a survey method with both qualitative and quantitative approaches. The analysis revealed that leadership style and work motivation simultaneously have a significant effect on employee performance, with a correlation coefficient (r) of 0.673 and a contribution of 39.4%. The F-test result showed an F-value of 5.538, which exceeds the F-table value of 2.40 at a 5% significance level, indicating that the alternative hypothesis is accepted and the null hypothesis is rejected. In conclusion, leadership style and work motivation significantly influence employee performance improvement. Therefore, it is recommended that both aspects be further enhanced, underperforming employees be provided with appropriate training, supervisory control be strengthened, and a fair reward and punishment system be implemented.</em></p> Ahmad Syahfery, Khomsahrial Romli, M. Yusuf Sulfarano Barusman Copyright (c) 2025 Journal of Management, Business and Social Sciences https://journal.ubl.ac.id/index.php/mabuss/article/view/205 Thu, 30 May 2024 00:00:00 +0800 THE INFLUENCE OF COMPETENCY AND PERFORMANCE ON THE CIVIL SERVICE PROFESSIONALITY INDEX AT THE REGIONAL DEVELOPMENT PLANNING, RESEARCH, AND INNOVATION AGENCY IN BANDAR LAMPUNG CITY https://journal.ubl.ac.id/index.php/mabuss/article/view/206 <p><em>The professionalism of civil servants (ASN) plays a vital role in supporting government policies and national development. Enhancing the Professionalism Index of civil servants requires strengthening key factors such as competence and performance. This study aims to examine the influence of competence and performance on the Professionalism Index of civil servants at the Regional Development, Research, and Innovation Agency of Bandar Lampung City. A quantitative approach with descriptive-associative methods was applied, involving 49 civil servants as respondents. Data were collected through questionnaires measuring competence, performance, and the Professionalism Index. The analysis employed multiple linear regression. The findings reveal that competence (coefficient 0.664) and performance (coefficient 0.302) positively affect the Professionalism Index individually. Simultaneously, both factors explain 69.3% of the variation in the Professionalism Index. These results highlight that improving competence and performance significantly contributes to strengthening civil servants’ professionalism.</em></p> Eliza Eliza, Habiburahman Habiburahman, Iskandar Ali Alam Copyright (c) 2025 Journal of Management, Business and Social Sciences https://journal.ubl.ac.id/index.php/mabuss/article/view/206 Thu, 30 May 2024 00:00:00 +0800