Sumber daya manusia (SDM) dalam suatu organisasi menjadi hal penting yang harus diperhatikan oleh pimpinan organisasi. Permasalahan terkait dengan SDM yang sering terjadi dapat menghambat kinerja suatu organisasi, misalnya seperti menurunnya komitmen karyawan, menurunnya kepuasan kerja serta menurunnya kinerja karyawan. Tujuan penelitian ini adalah untuk mengetahui pengaruh spiritualitas di tempat kerja terhadap komitmen organisasi, kepuasan kerja dan kinerja karyawan.selain itu penelitian ini juga ingin mengetahui pengaruh dari komitmen organisasi dan kepuasan kerja terhadap kinerja karyawan di universitas nahdlatul ulama Surabaya. Pengujian hipotesis dalam penelitian ini menggunakan Structural Equation Modeling (SEM) dengan metoda alternatif Partial Least Square (PLS) dengan menggunakan software WarpPLS 3.0. Hasil penelitian ini menunjukkan bahwa spiritualitas di tempat kerja berpengaruh positif terhadap komitmen organisasi dan  kinerja karyawan, namun tidak berpengaruh terhadap kepuasan kerja. Hasil penelitian selanjutnya yaitu komitmen organisasi berpengaruh positif terhadap kepuasan kerja, namun tidak berpengaruh terhadap kinerja karyawan. Hasil temuan terakhir yaitu kepuasan kerja berpengaruh terhadap kinerja karyawan. Kata kunci: Spiritualitas di tempat kerja, Komitmen Organisasi, Kepuasan Kerja, Kinerja.

This study aims to investigate the factors that can encourage individuals to do whistleblowing. Factors that are predicted to affect whistleblowing intention are organizational Ethical Culture and Moral intensity and Ethical Decision Making. The sample in this study were 63 respondents. Total questionnaires distributed were 78 questionnaires, but as many as 65 questionnaires were returned, there were 2 questionnaires that were not filled out completely, so were excluded from testing. Data analysis techniques in this study used SEM-PLS. The results of this study found a positive effect of organizational ethical culture on whistleblowing intention. This shows that organizations that have a high ethical culture tend to have high whistleblowing intentions. The next finding is that moral intensity has a positive effect on ethical decission making and whistleblowing intention. This shows that individuals who have high moral intensity decisions that are made tend to be more ethical. The final finding in this research is ethical decision making which has a positive effect on whistleblowing intention. the higher the Ethical Decision Making, the higher the Whistleblowing Intention. When someone is able to make decisions ethically, it will go hand in hand with the whistleblowing intention  

Organizational support to employees is an important because can mitigate the negative effects of role stress. The negative effects of the role stress among which reduce job satisfaction, job performance and high turnover intention. Employees who feel themselves noticed by the company will be comfortable in the work so that the performance becomes better. The aim of this study is to investigate the effect of perceived organizational support (POS) to the role stress (role ambiguity, role conflict and role overload) and job outcomes (job satisfaction, job performance and turnover intention). In addition, this study also want investigates the influence of role stress (role ambiguity, role conflictand role overload) to job outcomes (job satisfaction, job performance and turnover intention). This study used a sample of management accountants and staff managementaccountants at companies in the Surabaya. The number of samples in this study were 111 respondents. Testing the hypothesis in this study using Structural Equation Modeling (SEM) with an alternative method of Partial Least Square (PLS) using software WarpPLS 3.0. Results of this study found the negative influence of perceived organizational support(POS) to the role ambiguity and role conflict but did not find the effect of POS on role overload. Other findings in this study is the role ambiguity and role conflict negative effect on job satisfaction, job performance and a positive effect on turnover intention. But different things found on role overload to job satisfaction, job performance, and turnover intention which did not reveal any influence.

This study aims to determine the mediating effect of financial performance on the effect of intellectual capital on firm value. This research was conducted at companies incorporated in LQ-45 listed on the Indonesian stock exchange. The sample of this research is the financial statements of companies incorporated in LQ-45 in the 2014-2019 period that publish financial statements continuously. Analysis of the data in this study using SEM-PLs using WarpPLs 6.0 software. The results of this study indicate that VACA, VAHU and STVA have a positive effect on firm value. In addition, this study also found that of the three intellectual capital proxies, only VACA and STVA had a positive effect on financial performance, while VAHU did not support the research hypothesis because it had a negative effect on financial performance. Further findings show that financial performance mediates the effect of VACA and STVA on firm value.

The purpose of this study was to investigate the influence of Self Efficacy, Moral Intention and Organizational Ethical Culture on Whistleblowing Intention. The data used in this study are primary data obtained through distributing questionnaires to respondents, namely external auditors who work in public accounting firms in Surabaya. The sampling method uses non-probability sampling with saturated sampling technique. The sample consists of 33 external auditors who work in the Public Accounting Firm in Surabaya. The analytical tool used to test the hypothesis is multiple linear regression analysis. The results showed that self-efficacy, moral intention, and organizational culture simultaneously had a positive effect on whistleblowing intention. Self-efficacy and moral intention partially do not affect whistleblowing intention, while organizational ethical culture partially has a positive effect on whistleblowing intention.