Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Jurnal Salingka Nagari BAITUL MAAL : Journal of Sharia Economics
Rahmatika
UIN Imam Bonjol Padang
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Board Diversity Dewan Direksi terhadap Sustainability Development pada Perusahaan yang Terdaftar di JII 70 Rahmatika; Defriko Gusma Putra; Wahyuni Lely Augusna
Jurnal Salingka Nagari Vol. 4 No. 2 (2025): Jurnal Salingka Nagari
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jsn.v4i2.354

Abstract

This study analyzes the effect of board diversity (age, gender, educational background, and nationality) on sustainable development in 44 companies included in the Jakarta Islamic Index 70 (JII70) from 2021 to 2024. Using panel data regression analysis (176 observations) in Eviews 12, the Fixed Effect Model was selected as the best estimation model. The test results show that, simultaneously, diversity in age, gender, education, and nationality has a significant effect on sustainability development. Partially, age diversity has a significantly negative effect and gender diversity has a siginificantly positive effect, while education andnationality factors do not show a siginificant effect. The model records a coefficient of determination of 0,064, indicating that board diversity is a statistically siginificant factor, even though sustainability policies are also influenced by other external variables outside the model. These findings confirm the important role of board demographics in strengthening SDGs commitments in thesharia sector.
Accounting Information System Quality and Islamic Work Ethic as Determinants of Financial Employee Performance: Evidence from SAKTI Implementation at a State Islamic University Novri Rahmat; Sandra Ayu; Rahmatika; Novia Citra Dewi
BAITUL MAAL : Journal of Sharia Economics Vol. 3 No. 1 (2026): JAN-APRIL
Publisher : Yayasan Lembaga Studi Manarul Ilmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65128/jse.v3i1.238

Abstract

The digital transformation of government financial management makes the quality of information systems a critical prerequisite for the accuracy, speed, and accountability of employees’ work. However, in religious-based public institutions, performance is determined not only by technological capacity but also by ethical orientations that shape discipline, trustworthiness, and work responsibility. This study analyzes the influence of the quality of the accounting information system and the Islamic work ethic on the performance of financial staff at Imam Bonjol State Islamic University, Padang. The study employs an explanatory quantitative design using a census approach involving all 35 financial staff members. Data were collected via a questionnaire and analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 3.0. The results show that the quality of the accounting information system has a positive and significant effect on employee performance (β = 0.309; t = 2.167; p = 0.031), while the Islamic work ethic also has a positive and significant effect (β = 0.482; t = 4.153; p < 0.001). These two constructs explain 38.5% of the variation in employee performance. These findings indicate that improving performance in financial units requires a dual intervention: strengthening the reliability and usefulness of the SAKTI system and institutionalizing the values of trustworthiness, discipline, professionalism, and service orientation. The contribution of this study lies in integrating the perspectives of information system success and the Islamic work ethic to explain employee performance in the context of financial management at state-run religious universities.
Co-Authors DEFRIKO GUSMA PUTRA Novia Citra Dewi Novri Rahmat Sandra Ayu Wahyuni Lely Augusna