Vol. 5 No. 1 (2026): May
Open Access
Peer Reviewed

Pengaruh Pelatihan Dan Motivasi Kerja Terhadap Kualitas Pelayanan Yang Di Mediasi Kompetensi Pegawai Pada Kantor Samsat Upt Pendapatan Wilayah Kabupaten Gowa

Authors

Sri Rahayu Nengsih

Published:

2026-06-16

Downloads

Abstract

Purpose – This study aims to analyze the effect of training and work motivation on service quality with employee competence as a mediating variable, in order to identify the main factors in improving public service quality through the development of employee capacity.

Method – This study employed a quantitative approach with an associative design. Data were collected using questionnaires with a total sampling technique and analyzed using SEM-PLS to test the validity, reliability, and relationships among variables.

Results/Findings – The results indicate that training and work motivation have a positive effect on employee competence and service quality. Employee competence also significantly affects service quality and serves as a mediating variable in this relationship

Keywords:

Training Work Motivation Service Quality Employe Competence

References

ACFE. (2019). Survey Fraud Indonesia.

ACFE reports to nations. (2020).

Catur, D., & Triyono. (2022). Pendeteksian Financial Statement Fraud Menggunakan Fraud Pentagon Pada Perusahaan Pertambangan. http://jra.politala.ac.id/index.php/JRA/index.

Christian, Basri, Z., & Arafah. (2019). Analysis of Fraud Pentagon to Detecting Corporate Fraud in Indonesia. International Journal of Economics, Business and Management Research, 8.

Eka C, Y., & Stephanus, D. S. (2017). Pendeteksian Kecurangan Laporan Keuangan dengan Beneish M-Score pada Perusahaan Perbankan Terbuka.

Ezrien, M., Kamal, M., Fairuz, M., Salleh, M., & Ahmad, A. (2016). Detecting Financial Statement Fraud by Malaysian Public Listed Companies: The Reliability of the Beneish M-Score Model (Mengesan Penipuan Penyata Kewangan oleh Syarikat Tersenarai di Bursa Malaysia: Keberkesanan Model Beneish M-Score). Jurnal pengurusan, 23-32.

Ikatan Akuntan Indonesia. (2022). Peraturan Standar Akuntansi Keuangan.

Indriani, N., & Rohman, A. (2022). Fraud Triangle dan Kecurangan Laporan Keuangan Dengan Model Beneish M-Score. Jurnal akuntansi bisnis.

Julianto, D., & La, B. (2021). Analisis Beneish M-Score Untuk Mendeteksi Financial Statement Fraud Pada PT Garuda Indonesia TBK 2017-2019. Jurnal Ekonomi STIEP.

Kristianti, M., & Meiden, C. (2019). Analisis Fraud Diamond Dalam Pendeteksian Fraudulent Financial Statement Menggunakan Beneish M-Score.

Lotfi, N., & Chadegani, A. A. (2017). Detecting Corporate Financial Fraud using Beneish M-Score Model. International journal of finance and managerial accounting, 29-34.

Nainggolan, H., & Malau, H. (2020). Analisis Pengaruh Fraud Triangle Dalam Mendeteksi Kecurangan Pada Laporan Keuangan Perusahaan Manufaktur Sub Sektor Food and Beverage Yang Terdaftar di Bei Tahun 2017-2019.

Ngamal, Y., & Ali Perjaka, M. (2021). Penerapan Model Manajemen Risiko Teknologi Digital Di Lembaga Perbankan Berkaca Pada Cetak Biru Transformasi Digital Perbankan Indonesia.

Septriani Y, D. H. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. 11-23.

Sugiyono. (2019). Metode Penelitian Kuantitatif. Alfabeta.

Suprayogi, B., & Purnamasari, P. (2020). Pengaruh Fraud Diamond terhadap Pendeteksian Kecurangan Laporan Keuangan dengan Menggunakan Beneish M-Score Model. http://dx.doi.org/10.29313/.v6i2.24500. Prodi Akuntansi Fakultas Ekonomi Bisnis.

Widyaningsih A, H. A. (2022). Mendeteksi Fraud Pentagon Terhadap Fraudulent Financial Statement Menggunakan Model Beneish M-score pada Perusahaan Manufaktur. https://doi.org/10.37531/sejaman.v5i2.2218. SEIKO: Journal of Management & Business, 2022-384.

Author Biography

Sri Rahayu Nengsih, Program Studi Manajemen Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar

Author Origin : Indonesia

Downloads

Download data is not yet available.

How to Cite

Nengsih, S. R. (2026). Pengaruh Pelatihan Dan Motivasi Kerja Terhadap Kualitas Pelayanan Yang Di Mediasi Kompetensi Pegawai Pada Kantor Samsat Upt Pendapatan Wilayah Kabupaten Gowa. SINOMIKA JOURNAL: Publikasi Ilmiah Bidang Ekonomi Dan Akuntansi, 5(1), 139–152. https://doi.org/10.47353/sinomika.v5i1.2891