Journal of Management and Digital Business
type: channel
description: Journal of Management Dan Digital Business is a peer-reviewed academic journal dedicated to the dissemination of original research and scholarly works in the field of management and business. The journal focuses on contemporary issues, challenges, and advances in management practice, business strategy, organizational behavior, and economic development. With a commitment to bridging the gap between theory and practice, the journal encourages submissions that provide innovative insights, critical analysis, and practical implications for academics, practitioners, and policy makers. Articles published in Yayasan Az Zukhruf Cendikia are processed entirely online. Submitted articles will be peer-reviewed by qualified National and international Reviewers. Complete information for article submission and other instructions are available in each issue. Journal of Management and Digital Business is published annually in December, April, August but accepted articles will be queued in the In-Press edition before being published at the specified time. For more information, submissions, or inquiries, please visit our website or contact us. Journal Title : Journal of Management and Digital Business Initials : JMDB Frequency : December, April, August E-ISSN : 3090-5168 Chief Editor : Dr. Yusuf Faisal DOI Prefix : 10.65440 Publisher : Yayasan Az Zukhruf Cendikia Whatsapp Me : +62 856 11 17124 Accreditation : Non Sinta INDEXED : SPONSORS AND PARTNERS :
publisher: Yayasan Az Zukhruf Cendikia
language: en
publication name: Journal of Management and Digital Business
issn: 3090-5168
items: Bibliometric Analysis of the Role of Human Resource Motivation on Service Quality in the Optical and Eye Health Sector in the Yogyakarta Region from 2020 to 2025
items: The Influence of Motivation, Stress and Finance on Employee Job Satisfaction at PT Kriya Lab Indonesia
items: The Effect of Information Asymmetry and Individual Morality on Accounting Fraud Moderated by Accounting Rule Compliance
items: The Influence of Organizational Commitment and Organizational Culture on Accounting Fraud with Good Corporate Governance as a Moderating Variable
items: The Influence of Marketing Mix, Brand Image and Knowledge on The Decision to Become a Customer at Bank Syariah Indonesia
items: The Influence of Leadership Style, Workload, and Work Stress on Employee Performance
items: The Influence Of Motivation, Organization Culture, And Work Environmnet On Employee Performance
items: The Influence of Career Development, Leadership, and Work Environment on Job Satisfaction
items: The Effect of Entrepreneurship Education, Entrepreneurial Motivation, and Self-efficacy on Entrepreneurial Interest
items: The Influence of Socioeconomic Status, Income Expectations, and the Environment on Entrepreneurial Interest
items: The Effect of Job Satisfaction and Workload on Turnover Intention Moderated by Organizational Commitment
items: The Effect of Work Ethics and Career Development On Job Satisfaction With Internal Communication As A Moderating
items: The Effect of Work-Life Balance and Organizational Commitment on Turnover Intention with Career Development as a Moderating Variable
items: The Effect Of Tax Knowledge And Tax Sanctions On Taxpayer Compliance With Service Quality As A Moderation Variable
items: The Influence of Career Development and Work Communication on Job Satisfaction with Work Discipline as A Moderating Variable
items: The Effect Of Individual Characteristics And Organizational Citizenship Behavior (Ocb) On Job Satisfaction With Work Environment As A Moderating Variable
items: The Effect of Organizational Culture, Anti-Fraud Awareness on Fraud Prevention with the Effectiveness of the Whistleblowing System as a Moderating Variable
items: Taxpayer Awareness And Understanding Of Tax Regulations On Taxpayer Compliance With Tax Sanctions As A moderating
items: The Influence of Financial Literacy, Lifestyle and Parental Socioeconomic Status on Personal Financial Management
items: The Effect Compensation and Work Motivation on Job Satisfaction with Work Environment as Moderating Variable

Bibliometric Analysis of the Role of Human Resource Motivation on Service Quality in the Optical and Eye Health Sector in the Yogyakarta Region from 2020 to 2025
type: item
description: Purpose – This study aims to analyze the development of scientific literature on the role of human resource (HR) motivation on service quality in the optical and eye health sector in the Yogyakarta region from 2020 to 2025. A bibliometric approach was used to identify publication trends, dominant keywords, institutional affiliations, and inter-topic relationships in relevant studies. Data were collected from three major databases: Scopus, Google Scholar, and Garuda, applying inclusion criteria to articles addressing the concepts of work motivation, service quality, and the context of optical clinics in Indonesia. Design/methodology/approach – The analysis revealed 78 articles meeting the criteria, with a peak publication rate occurring in 2023. The institutions with the highest number of contributors were Gadjah Mada University, Ahmad Dahlan University, and Yogyakarta Polytechnic of Health. The most frequently appearing keywords included: motivation, employee performance, service quality, and eye clinic Findings – The main findings indicate that intrinsic motivation, such as non-financial work rewards, a supportive work environment, and opportunities for self-development, significantly impacts customer service quality in optical clinics and stores. Research limitations/implications – This study provides an important scientific contribution to supporting strategic decision-making in human resource management in the optical sector, particularly in the local context of Yogyakarta. The practical implications of these findings encourage the implementation of human resource management strategies that emphasize sustainable work motivation to increase customer satisfaction and loyalty.
subject: Articles
  topic: section
subject: human resources
  topic: keywords
subject: Motivation
  topic: keywords
subject: Service quality
  topic: keywords
subject: Optical
  topic: keywords
subject: bibliometrics
  topic: keywords
creator: Sri Wahyu Budoyo Kusumo
creator: Arraywed Wibowo
creator: Ardhitya Furqon Wicaksono
rights: Copyright (c) 2025 Journal of Management and Digital Business https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 174
ending page: 186
doi: 10.65440/0wedrv30

The Influence of Motivation, Stress and Finance on Employee Job Satisfaction at PT Kriya Lab Indonesia
type: item
description: Purpose - The research aims to test, analyze and determine the influence of motivation, stress, and finances on employee job satisfacion at PT Kriya Lab Indonesia. Design/mothodology/approach - This research uses primary data. The data collected who work at PT Kriya Lab Indonesia. This data analysis was carried put using Partial Least Square (PLS) software with moderated regression analysis. The design of this research is non probability sampling. Findings - From this research, it can be seen that motivation has a positive effect on job satisfaction, and stress has a negative effect on job satisfaction, then finances has a positive effect on job satisfaction. Research limitations/implications - This research is very relevant to the world of work today, where the motivation, stress levels, and financial conditions are key factors that influence employee job satisfaction. This allows the research results to provide practical guidance for organizations to increase employee productivity and well being. This research has the potential to add scientific insight in the field of management. This study has several limitations that should be consired when interpreting the results. First, all research variables, namely motivations, stress, finances as independent variables, job satisfaction as the dependent variable are measured using sample, so data is difficult to obtain. Another obstacle is when all research variables are measured using questionnaire, so the data obtained is only the respondent’s opinion. Respondents were obtained through a questionnaire tha had been distributed via the google form link so that the questionnaire obtained was not guided in detail in filling it out.
subject: Articles
  topic: section
subject: Influence
  topic: keywords
subject: Motivation
  topic: keywords
subject: Stress
  topic: keywords
subject: Job Satisfaction
  topic: keywords
creator: Gita Christy
creator: Gracia Paskalis Christie
rights: Copyright (c) 2025 Gita Christy, Gracia Paskalis Christie (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-23
publication date: 2025-12-23
starting page: 1
ending page: 8
doi: 10.65440/g12tqf27

The Effect of Information Asymmetry and Individual Morality on Accounting Fraud Moderated by Accounting Rule Compliance
type: item
description: Purpose – This study aims to test, analyze, and provide empirical evidence regarding the effect of information asymmetry and individual morality on accounting fraud, with accounting rule compliance as a moderating variable, on high school teachers majoring in accounting in Bekasi regency. Design/methodology/approach – This research uses quantitative methodology with correlational approach. A total of 30 questionnaires, each containing 33 statements, were distributed to teachers teaching accounting subject areas, and all 30 responses were received. Data analysis was conducted using PLS-SEM version 3.0 to obtain the research results. Findings – The findings indicate that information asymmetry has a positive and significant effect on accounting fraud, while individual morality has a negative and insignificant effect accounting fraud. Accounting rule compliance does not significantly moderate the relationship between information asymmetry and accounting fraud, not does it significantly moderate the relationship between individual morality and accounting fraud. Research limitations/implications – This study is limited by the relatively small sample size of 30 respondents. Which may have an impact on the generalizability of the findings. Future research can expand the sample or explore additional variables to better understand the factors that influence accounting fraud in various context.
subject: Articles
  topic: section
subject: Accounting Fraud
  topic: keywords
subject: Information Asymmetry
  topic: keywords
subject: Individual Morality
  topic: keywords
subject: Accounting Rule Compliance
  topic: keywords
creator: Putri Ummi Humaeroh
creator: Fitri Ariza
rights: Copyright (c) 2025 Putri Ummi Humaeroh, Fitri Ariza (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-23
publication date: 2025-12-23
starting page: 19
ending page: 30
doi: 10.65440/qdej2366

The Influence of Organizational Commitment and Organizational Culture on Accounting Fraud with Good Corporate Governance as a Moderating Variable
type: item
description: Objective – This study aims to obtain empirical evidence Zon the Influence of Organizational Commitment and Organizational Culture on Accounting Fraud with Good Corporate Governance as a moderating variable. Design/methodology/approach – This study uses a primary research type. This study was conducted using a questionnaire distributed to employees working in government agencies Diskominfostandi and Disdik in Bekasi City, namely 50 questionnaires. Each questionnaire distributed contained 60 statements to be answered by respondents. From the distribution of questionnaires carried out, 50 respondents provided answers. To obtain the results of this study, the researcher used PLS SEM Version 3.0. Findings - Understanding organizational commitment has a positive but insignificant effect on accounting fraud, organizational culture has a positive but insignificant effect on accounting fraud, organizational commitment does not strengthen the relationship between good corporate governance and Accounting Fraud and Organizational Culture does not strengthen the relationship between Good Corporate Governance and Accounting Fraud. Originality/value - This study focuses on accounting fraud and this study is a unique and rarely found study, where the relationship between organizational commitment does not strengthen the relationship between good corporate governance and accounting fraud and organizational culture does not strengthen the relationship between good corporate governance and job satisfaction.
subject: Articles
  topic: section
subject: Organizational Commitment
  topic: keywords
subject: Organizational Culture
  topic: keywords
subject: Good Corporate Governance
  topic: keywords
subject: Accounting Fraud
  topic: keywords
creator: Grace Adelina Pangaribuan
creator: Glori Anastasya Pangaribuan
rights: Copyright (c) 2025 Grace Adelina Pangaribuan, Glori Anastasya Pangaribuan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-23
publication date: 2025-12-23
starting page: 31
ending page: 39
doi: 10.65440/bj4z7x95

The Influence of Marketing Mix, Brand Image and Knowledge on The Decision to Become a Customer at Bank Syariah Indonesia
type: item
description: Purpose – This research aims to analyze and identify the influence of the marketing mix, brand image, and knowledge on the decision to become a customer. Design/methodology/approach – This research employs a quantitative approach, using primary data collected from a population of 52 customers of Bank Syariah Indonesia. The data analysis is conducted using Partial Least Square (PLS) with Moderated Regression Analysis. Findings - This study has the results that the marketing mix has an insignificant effect on the decision to become a customer and brand image has a significant effect on the decision to become a customer, then knowledge has a significant effect on the decision to become a customer. Resarch limitations/implications – This are several limitations in this study that shoud be considered when presenting the findings. First, the respondent were obtained through Whatsapp and Instagram, so the questionnaires were not guided in detail during completion. This may lead to potential subjectivity in the respondents’ answers and delays in receiving confirmation from respondents. These factors could limit the generalizability of the study’s results. Second, time constraints and limited access to respondents resulted in a sample size that did not meet the initially planned target. Third, this study only considered three main variables—marketing mix,brand image, and knowledge—leeaving other potential factors that may influence the decision to become a customer, such as customer satisfaction, religiosity, or financial literacy, unanalyzed in depth.
subject: Articles
  topic: section
subject: Brand image
  topic: keywords
subject: Decision to become a customer
  topic: keywords
subject: Marketing Mix
  topic: keywords
subject: Knowledge
  topic: keywords
creator: Shelfy Ananda Rahmatika
creator: Zanwar Ismail
rights: Copyright (c) 2025 Journal of Management and Digital Business https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 159
ending page: 173
doi: 10.65440/mn151443

The Influence of Leadership Style, Workload, and Work Stress on Employee Performance
type: item
description: Purpose – This study aims to examine how leadership, workload and work stress employee performance Design/methodology/approach – This research uses the approach of quantitative approach using primary data collected from one company PT Mayora Indah in Cibitung. Data analysis was performed using Partial Least Square (PLS) Findings – The findings reveal that leadership style has a positive and significant effect on employee perfomance, workload has a positive and significant effect on employee performace, and work stres has a negative and significant effect employee performance Research limitations/implications – This research can be an input for PT Mayora Indah in improving employee performance. This research also discusses the importance of effective leadership style, balanced workload, and good stress management.
subject: Articles
  topic: section
subject: Leadership Style
  topic: keywords
subject: Workload
  topic: keywords
subject: Work Stress
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Pratiwi Liberti
creator: Sisi Wardani
rights: Copyright (c) 2025 Azzukhruf : Journal of Management and Business https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 99
ending page: 111
doi: 10.65440/jvwrxs14

The Influence Of Motivation, Organization Culture, And Work Environmnet On Employee Performance
type: item
description: Purpose – This study aims to examine how the influence of motivation, organization culture and work environment effects employee performance . Design/methodology/approach – The research uses quantitative research methods, using primary data collected from a population of 65 population working at PT Gondowangi tradisional kosmetika. Data analysis is conducted using Patrial Least Square (PLS) software. Findings – The research reveal that motivation and work environment significantly improve employee performance. In contrast, organizational does not significantly improve employee performance. Research limitations/implications – The research is limited a particular organization, and this can only be conducted in one sector so that the results cannot be directly applied to another sector. The research is an independent variable, employee performance as the dependent variable is meansures using a questionnaire, so the data obtained is not guided in detail in filling it out.
subject: Articles
  topic: section
subject: Motivation
  topic: keywords
subject: Organization Culture
  topic: keywords
subject: Work Environment
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Nurul Alfiaturrohmah
creator: Bunga Ayu Syallsabilah
rights: Copyright (c) 2025 Nurul Alfiaturrohmah, Bunga Ayu Syallsabilah (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-23
publication date: 2025-12-23
starting page: 10
ending page: 18
doi: 10.65440/h9dm3h71

The Influence of Career Development, Leadership, and Work Environment on Job Satisfaction
type: item
description: Purpose – This study aims to examine how career development, leadership, work environment affect job satisfaction and provide data-based recommendations to organisations regarding steps that can be taken to improve employee job satisfaction Design/methodology/approach – This study uses quantitative research methods, using primary data collected from a population of 59 employees working at St. Kristoforus Catholic School. Data analysis wan conducted using Partial Least Square (PLS) software with Moderated Regression Analysis. Findings – This study reveal that career development and work environment significantly increase job satisfaction. In contrast, leadership does not significantly increase job satisfaction. Research limitations/implications – This research is limited to a particular organization and this research can only be done in one sector so that the results cannot be directly applied to other sectors with different conditions.
subject: Articles
  topic: section
subject: Career Development
  topic: keywords
subject: Leadership
  topic: keywords
subject: Work Environment
  topic: keywords
subject: Job satisfaction
  topic: keywords
creator: Destiya Nurmala Putri
creator: Dina Novriyana
rights: Copyright (c) 2025 Journal of Management and Digital Business https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 148
ending page: 158
doi: 10.65440/m8aspd39

The Effect of Entrepreneurship Education, Entrepreneurial Motivation, and Self-efficacy on Entrepreneurial Interest
type: item
description: Abstract Purpose – This study aims to obtain empirical evidence on the effect of entrepreneurship education, entrepreneurial motivation, and self-efficacy on entrepreneurial interest. Design/methodology/approach – This study uses quantitative research methods, using primary data collected from a population of 81 students at the Al Fithrah Institute Surabaya. Data analysis is conducted using Partial Least Square (PLS) software. Findings – The results of this research found that entrepreneurship education has a positive effect and a significant effect on entrepreneurial interest. Furthermore, entrepreneurial motivation has a positive effect and a significant effect on entrepreneurial interest. Last, self-efficacy has a positive effect and an insignificant effect on entrepreneurial interest. Research limitations/implications – This study focuses on entrepreneurial interest, where this study identifies each variable that is the most dominant in shaping entrepreneurial interest. In addition, this study makes an important contribution to entrepreneurship education and planning strategies for empowering future entrepreneurs.
subject: Articles
  topic: section
subject: Entrepreneurship Education
  topic: keywords
subject: Entrepreneurial Motivation
  topic: keywords
subject: Self-efficacy
  topic: keywords
subject: Entrepreneurial Interest
  topic: keywords
creator: Aulia Nurriski
creator: Aminah Fitri Yusnaini
rights: Copyright (c) 2025 Azzukhruf : Journal of Management and Business https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 112
ending page: 124
doi: 10.65440/yb742e61

The Influence of Socioeconomic Status, Income Expectations, and the Environment on Entrepreneurial Interest
type: item
description: Purpose – This study aims to examine and analyze the influence of socioeconomic status, income expectations, and environment on entrepreneurial interest. In addition, this study is important to conduct because entrepreneurship creates jobs, encourages innovation, and in education can help not only create graduates who are only job seekers but also create job opportunities. Design/methodology/approach – This research was conducted at Sekolah Tinggi Ilmu Ekonomi Tri Bhakti using quantitative research methods. Data were obtained through distributing questionnaires to 70 respondents using the snowball sampling method. Data analysis was carried out using SEM-PLS (Partial Least Squares) to test the relationship between variables because it is suitable for research on complex variables and data that has its own characteristics. Findings – The results of the study indicate that socioeconomic status has a positive effect on entrepreneurial interest. Meanwhile, income expectations have a significant positive effect on entrepreneurial interest. The environment also shows a positive and significant effect on entrepreneurial interest. This study provides benefits for the Sekolah Tinggi Ilmu Ekonomi Tri Bhakti because it can foster entrepreneurial interest and encourage students to start businesses. And this study also provides benefits for the government to reduce unemployment and advance the economy. Limitations/Research Implications – The limitations of this study are that the variables are measured using a questionnaire, so the data obtained are the respondents perceptions. Respondents were obtained via Whatsapp so that the questionnaires obtained were not guided in detail in filling them out. Therefore, there may be the possibility of respondent subjectivity to the questions asked and also have obstacles in waiting for confirmation from respondents.
subject: Articles
  topic: section
subject: Income Expectations
  topic: keywords
subject: Entrepreneurial Interest
  topic: keywords
subject: Environment
  topic: keywords
subject: Socioeconomic Status
  topic: keywords
creator: Adristi Ardelia Hanifah
creator: Abdullah Rifqi Zahron
rights: Copyright (c) 2025 Azzukhruf : Journal of Management and Business https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 70
ending page: 86
doi: 10.65440/0hn2gd94

The Effect of Job Satisfaction and Workload on Turnover Intention Moderated by Organizational Commitment
type: item
description: Purpose – This study aims to test, analyze, and obtain empirical evidence regarding the effect of job satisfaction and workload on turnover intention moderated by organizational commitment at PT Bluebird Raden Inten branch. From the results of the study, it is known that the job satisfaction variable has a positive and insignificant effect on turnover intention, the workload variable has a significant positive effect on turnover intention, the organizational commitment variable does not moderate the relationship between job satisfaction and turnover intention significantly, while the organizational commitment variable does not moderate the relationship between workload and turnover intention significantly. Design/methodology/approach – The study employees quantitative research methods, using primary data collected from a population of 50 employee in PT Bluebird Tbk Raden Inten branch. Data analysis is conducted using Partial Least Square (PLS) software with Moderated Regression Analysis. Findings – This research is expected to provide information related to turnover intention g and provide benefits in making the right decisions and can be used as a reference for further research Research limitations/implications – This study has several limitations that must be considered when interpreting the results. The sample size is limited to 1 company PT Bluebird Raden Inten branch and the number of respondents who need assistance to fill out the research questionnaire so that it takes longer than the research period.
subject: Articles
  topic: section
subject: Job Satisfaction
  topic: keywords
subject: Workload
  topic: keywords
subject: Turnover Intention
  topic: keywords
subject: Oragnizational Commitment
  topic: keywords
creator: Prastya Adjie Herlambang Laut
creator: Habib Rifki Syahrizal
rights: Copyright (c) 2025 Azzukhruf : Journal of Management and Business https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 56
ending page: 69
doi: 10.65440/rjqjnm48

The Effect of Work Ethics and Career Development On Job Satisfaction With Internal Communication As A Moderating
type: item
description: Purpose – This study aims to analyze the effects of work ethics and career development on job satisfaction, providing empirical evidence of these relationships. Additionally, the study examines the role of internal communication as a moderating factor in the relationship between work ethics and job satisfaction, as well as in the relationship between career development and job satisfaction. Design/methodology/approach – This study employs quantitative research methods, utilizing primary data collected through social media from 150 employees of the security department at PT Summarecon Agung Tbk., specifically from the Kelapa Gading and Serpong branches. The sample includes the Head of Department, Officers/Staff/Admin, Heads of Sections/HKFC Coordinators, Heads of Squad/Special Team Leaders, and Security Members. A total of 45 employees responded to the survey. To analyze the data, the researchers used PLS-SEM Version 3.0. Findings – The result of this study reveal that work ethics positively and significantly affect job satisfaction, while career development also positively and significantly influences job satisfaction. However, internal communication does not strengthen or positively affect the relationship between work ethics and job satisfaction, functioning as a homologist moderator with minimal impact on job satisfaction. Additionaly, internal communication does not strengthen or negatively affect the relationship between career development and job satisfaction, serving as a predictor moderator with no significant impact on job satisfaction. Research limitations/implications – This research is expected to contriute to the academic literature and serve as a basis for developing a more comprehensive theoretical model for understanding similar issues. It can be used as reference for testing variables such a work ethics and career development as independent variables, job satisfaction as a dependent variable, and internal communication as a moderating variable speci…
subject: Articles
  topic: section
subject: Worck Ethics
  topic: keywords
subject: Career Development
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Internal Communication
  topic: keywords
creator: Aisyah Puri Nurjanah
creator: Afrianto Feri Eko
rights: Copyright (c) 2025 Azzukhruf : Journal of Management and Business https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 87
ending page: 98
doi: 10.65440/yrjj7237

The Effect of Work-Life Balance and Organizational Commitment on Turnover Intention with Career Development as a Moderating Variable
type: item
description: Purpose – This research aims to obtain empirical evidence about the effect of work life balance and organizational commitment on turnover intention with career development as a moderasi variable Design/methodology/approach – This research uses a quantitative type of research. This research was conducted using a questionnaire distributed to educators in private institutions, namely as many as 35 questionnaires distributed via email and social media. Each questionnaire distributed contains 30 statements for respondents to answer. From the distribution of the questionnaire, 30 respondents provided answers from 2 private institutions. To get the results of this research, researchers used PLS SEM Version 3.0. Findings – The results of this research found that work life balance has a negative and insignificant effect on turnover intention, organizational commitment has a positive and insignificant effect on turnover intention, career development can weaken the relationship between work life balance and turnover intention, career development can strengthen the relationship between organizational commitment to turnover intention. Research limitations/implications – The focus is to explore the relationship between these independent variables and turnover intention, emphasizing the importance of understanding the intention to leave a job among educators in private educational institutions.
subject: Articles
  topic: section
subject: Work Life Balance
  topic: keywords
subject: Organizational Commitment
  topic: keywords
subject: Turnover Intention
  topic: keywords
subject: Career Development,
  topic: keywords
creator: Annisa Ramadhan
creator: Hasna Sabrina Septiani Hasna
creator: Canisa Helmi Helmi
rights: Copyright (c) 2025 Azzukhruf : Journal of Management and Business https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 125
ending page: 136
doi: 10.65440/rryx8k78

The Effect Of Tax Knowledge And Tax Sanctions On Taxpayer Compliance With Service Quality As A Moderation Variable
type: item
description: Purpose – This study aims to determine the effect of taxation and tax sanctions on taxpayer compliance with service quality as a moderating. Design/methodology/approach – This study uses qualitative data, the sample in this study were 150 individual taxpayers. This type of research uses purposive sampling, the data collection method uses a survey method, namely the author distributes questionnaires to respondents. The data analysis technique in this study used SEM PLS. Findings –Based on the results of the PLS version 3 test from the tests have been carried out, it shows that simultaneously and partially the tax knowledge variable has a posistive effect on taxpayer compliance. But service quality can moderate the effect of tax knowledge on taxpayer compliance, but service quality can moderate the effect of tax sanctions on taxpayer compliance Research limitations/implications – This study contributes to the literature by focusing on tax knowledge, tax sanctions and service quality needed for tax compliance to support the directorate general of taxpayer compliance movement.
subject: Articles
  topic: section
subject: Tax Knowledge
  topic: keywords
subject: Tax Sanction
  topic: keywords
subject: Service quality
  topic: keywords
subject: Taxpayer compliance
  topic: keywords
creator: Michel Valentin
creator: Indah Rahmaputri
rights: Copyright (c) 2025 Journal of Management and Digital Business https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 137
ending page: 147
doi: 10.65440/3zxnz954

The Influence of Career Development and Work Communication on Job Satisfaction with Work Discipline as A Moderating Variable
type: item
description: Purpose – This research aims to obtain empirical evidence on the Influence of Career Development and Work Communication on Job Satisfaction with Work Discipline as a moderating variable. Design/methodology/approach This research uses a primary research type. This research was conducted using a questionnaire distributed to employees of PT Suzuki Indomobil and Motor, namely 30 questionnaires distributed via social media. Each questionnaire distributed contains 30 statements to be answered by respondents. From the distribution of questionnaires carried out, 30 respondents provided answers. To obtain the results of this study, the researcher used PLS SEM Version 3.0. Findings – Understanding career development has a positive and significant effect on job satisfaction, work communication has a positive and insignificant effect on job satisfaction, work discipline does not strengthen the relationship between career development and job satisfaction and work discipline does not strengthen the relationship between work communication and job satisfaction. Research limitations/implications – This research focuses on job satisfaction and this study is a unique and rarely found study, where the relationship between work discipline does not strengthen the relationship between career development and job satisfaction and work discipline does not strengthen the relationship between work communication and job satisfaction.
subject: Articles
  topic: section
subject: Career Development,
  topic: keywords
subject: Work Communication
  topic: keywords
subject: Work Discipline
  topic: keywords
subject: Job Satisfaction
  topic: keywords
creator: Muhammad Rizky Febrianto
creator: Aisyah Maharani Fajrin
rights: Copyright (c) 2025 Muhammad Rizky Febrianto, Aisyah Maharani Fajrin (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-23
publication date: 2025-12-23
starting page: 40
ending page: 51
doi: 10.65440/r8fpwx98

The Effect Of Individual Characteristics And Organizational Citizenship Behavior (Ocb) On Job Satisfaction With Work Environment As A Moderating Variable
type: item
description: Purpose - This study aims to examine how individual and organizational citizenship behavior characteristics affect employee job satisfaction. And assess how the work environment moderates the influence of individual characteristics and organizational citizenship behavior on job satisfaction. Design/methodology/approach - This study uses a quantitative research method, using primary data collected from 2 banking companies. Data analysis was carried out using Partial Least Square (PLS) software with Moderated Regression Analysis. Findings – The findings of this study reveal that the characteristics of individual and organizational citizenship behavior do not increase job satisfaction. The Work Environment functions as a pure moderator that strengthens the relationship between individual characteristics and job satisfaction. Meanwhile, the work environment functions as a homologous moderator with an impact that does not strengthen the relationship between Organizational Citizenship Behavior and job satisfaction. Research limitations/implications - In this study, both variables, namely individual characteristics and organizational citizenship behavior, focus on the behavior of employees, so it is likely that there are many other factors that also influence job satisfaction, and positive behavior is not applied in an organization.
subject: Articles
  topic: section
subject: Individual Characteristics
  topic: keywords
subject: Organizational Citizenship Behavior
  topic: keywords
subject: job satisfaction
  topic: keywords
subject: work environment
  topic: keywords
creator: Randini Raya Rabbani
creator: Zulfah Yuliani
rights: Copyright (c) 2025 Azzukhruf : Journal of Management and Business https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 41
ending page: 55
doi: 10.65440/md4sdq71

The Effect of Organizational Culture, Anti-Fraud Awareness on Fraud Prevention with the Effectiveness of the Whistleblowing System as a Moderating Variable
type: item
description: Purpose - This research aims to obtain empirical evidence about the effect of organizational culture, anti-fraud awareness on fraud prevention with the effectiveness of the whistleblowing system as a moderating variable. Design/methodology/approach - This research uses quantitative research. This research was conducted using a questionnaire distributed to all individuals who work in the government sector (Dinas Kopersi Usaha,Kecil dan Menengah Kota Bekasi). 65 questionnaires were distributed via Whatsapp social media. Each questionnaire distributed contained 38 statements to be answered by respondents. From the distribution of questionnaires carried out, 30 respondents who provided answers were obtained from the Dinas Kopersi Usaha,Kecil dan Menengah Kota Bekasi. To get the results of this study, researchers used PLS SEM Version 3.0. Findings - The results of this study found that Organizational Culture has a positive effect and has no significant effect on fraud prevention, Anti-Fraud Awareness has a positive effect and has no significant effect on fraud prevention, the effectiveness of the whistleblowing system can strengthen the relationship between organizational culture and fraud prevention, the effectiveness of the whistleblowing system can strengthen the relationship between anti-fraud awareness and fraud prevention. Originality / value - This research focuses on fraud prevention, where this research is a new research in discussing the relationship between Organizational Culture, Anti-Fraud Awareness and the Effectiveness of the Whistleblowing system.
subject: Articles
  topic: section
subject: Organizational Culture
  topic: keywords
subject: Anti-Fraud Awareness
  topic: keywords
subject: Fraud Prevention
  topic: keywords
subject: ;Whistleblowing system Effectiveness
  topic: keywords
creator: Dian Melisa
creator: Yona Octaviani Bela
rights: Copyright (c) 2025 Journal of Management and Digital Business https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 187
ending page: 199
doi: 10.65440/dg0qwv86

Taxpayer Awareness And Understanding Of Tax Regulations On Taxpayer Compliance With Tax Sanctions As A moderating
type: item
description: Purpose – this research aims to provide empirical evidence regarding the influence of Taxpayer Awareness and Understanding Of Tax Regulations On Taxpayer Compliance, with Tax Sanctions As A Moderating Variable. Design/methodology/approach – This research adopts a quantitative approach. The study was conducted using questionnaires distributed to individuals with a Taxpayer Identification Number (NPWP), including those who earn income from employment in companies or from their own business ventures. A total of 51 questionnaires were distributed via social media, with each questionnaire containing 33 statements for respondents to answer. The distribution of the questionnaire yielded responses from 51 individuals from a single region. To analyze the data, the researchers used PLS-SEM version 3.0. Findings – The results of this research indicate that Taxpayer Awareness has a positive and significant effect On Taxpayer Compliance, and Understanding Tax Regulations also has a positive and significant effect On Taxpayer Compliance. However, Tax Sanctions were found not to strengthen the relationship between Taxpayer Awareness and Taxpayer Compliance, nor did Tax Sanctions strengthen the relationship between Understanding Tax Regulations and Taxpayer Compliance. Research limitations/implications – This study focuses On Taxpayer Compliance, and it is an intriguing research topic that discusses Taxpayers Awareness and Understanding of Tax Regulations, which are based on attitudes and the integrity and responsibility traits. The study emphasizes the importance of enhancing Taxpayers Awareness and Understanding of Tax Regulations to improve compliance rates, which can assist policymakers in designing an effective tax framework. Furthermore, it highlights the progress of a country driven by increased awareness and understanding, as these are obligations that every individual with such responsibilities must fulfill
subject: Articles
  topic: section
subject: Taxpayer Awareness
  topic: keywords
subject: Understanding of Tax Regulations
  topic: keywords
subject: Taxpayer Compliance
  topic: keywords
subject: Tax Sanctions
  topic: keywords
creator: Putri Dwi Puji Lestari
creator: Syafira Surya Lestianti
rights: Copyright (c) 2025 Azzukhruf : Journal of Management and Business https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 28
ending page: 40
doi: 10.65440/h0vf3x17

The Influence of Financial Literacy, Lifestyle and Parental Socioeconomic Status on Personal Financial Management
type: item
description: Purpose - This study aims to analyze the influence of financial literacy, lifestyle and parental socioeconomic status on personal financial management. This study emphasizes the importance of financial literacy education, lifestyle control and parental socioeconomic support in enhancing student’s personal financial management. Design/methodology/approach – The research employs a quantitative methods with a correlational approach. This study utilized questionnaires distributed to undergraduate students from both public and private universities, specifically those from the 2020 – 2024 academic cohorts. A total of 609 questionnaires were disseminated via social media platforms, each containing 32 statements to be answered by respondents. Out of these, 201 responses were received, originating from 10 regions. To analyze the data and derive the results, the researcher employed PLS – SEM Version 3.0. Findings - The results of this study reveal that financial literacy has a positive and significant effect on personal financial management, lifestyle positively and significantly influences personal financial management and parental socioeconomic status positively and significantly impacts personal financial management. Respondents with good financial literacy are more capable of managing their expenses, whereas a consumptive lifestyle tends to pose challenges in financial management. Research limitations/implications - The focus is to understand the relationship between these independent variables and financial management behavior, considering the importance of financial management in supporting students financial stability.
subject: Articles
  topic: section
subject: Financial Literacy
  topic: keywords
subject: Lifestyle
  topic: keywords
subject: Parental Socioeconomic Status
  topic: keywords
subject: Personal Financial Management
  topic: keywords
creator: Yuan Yulio Pramudia
creator: Nurhailza
rights: Copyright (c) 2025 Azzukhruf : Journal of Management and Business https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 14
ending page: 27
doi: 10.65440/rnp79509

The Effect Compensation and Work Motivation on Job Satisfaction with Work Environment as Moderating Variable
type: item
description: Purpose – This study aims to obtain empirical evidence about the influence of compensation and work motivation on job satisfaction with the work environment as a moderating variable. Design/methodology/approach – This research uses a quantitive type of research was conducted using a questionnaire distributes to employees at the company who work in one of the instituions or companies, namely 160 number of questionnaires distributed via social media. Each questionnaires, distributed contains 49 statement for respondents to answer. From the distribution of the questionnaire, 160 respondents to answers from millenial employees in Indonesia. To get the result of this research, research used PLS SEM Version 3.0. Findings – This result of this research found that compensation affects a positive and has a significant effect on job satisfaction, work motivation affects and has a insignifficant effect on job satisfaction, the work environment can weaken the relationship between compensation and job satisfaction and the work environment can strengthen the relationship between. Research limitations/implications – This study has several limitations that must be considered when interpreting the results. First, the sample size is limited to millennial employees in Indonesia, which may not fully represent diversity and therefore may not be relevant for other generations or in different cultural contexts. Implications for future research include the need to expand the sample size to include more by influencing more diverse generations, both in terms of size and geographical spread, as well as extending the research period to obtain more longitudinal data. Researchers can also explore qualitative methods to gain a deeper understanding of millennial employee motivation in Indonesia. In addition, the insignificant effect of the independent variable Work Motivation on Job Satisfaction suggests the need for further investigation into the relationship between the two by considering other …
subject: Articles
  topic: section
subject: compensation
  topic: keywords
subject: work motivation
  topic: keywords
subject: work environment
  topic: keywords
subject: job satisfaction
  topic: keywords
creator: Christine Natania Zefanya
creator: Avi Permata Sari
rights: Copyright (c) 2025 Azzukhruf : Journal of Management and Business https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
starting page: 1
ending page: 13
doi: 10.65440/r1re2806