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All Journal Jurnal Manajemen Terapan dan Keuangan JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Finansial Indonesia AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) Community Development Journal: Jurnal Pengabdian Masyarakat East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Journal Of Human And Education (JAHE) Formosa Journal of Multidisciplinary Research (FJMR) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Edunity: Kajian Ilmu Sosial dan Pendidikan Journal of Innovation in Management, Accounting and Business Jurnal Pengabdian Masyarakat Bhinneka Jurnal Bisnis Kompetitif Jambi Accounting Review (JAR) Jurnal Ekonomi, Teknologi dan Bisnis Jurnal Riset Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Central Publisher International Journal of Multidisciplinary Approach Research and Science Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan International Journal of Economic Research and Financial Accounting Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Business and Innovation Research Jurnal Akuntansi Green Economics: International Journal of Islamic and Economic Education Jurnal Cakrawala Akuntansi Harmoni Economics: International Journal of Economics and Accounting
Gowon, Muhammad
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PENGARUH PERSPEKTIF NON-KEUANGAN BALANCED SCORECARD TERHADAP PERSEPSI KINERJA KEUANGAN PADA RUMAH SAKIT BAITURRAHIM JAMBI Lestari, Dian Rahayu; Rahayu, Sri; Gowon, Muhammad
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 02 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i02.57817

Abstract

Abstrak Penelitian ini bertujuan menganalisis pengaruh perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan terhadap persepsi kinerja keuangan Rumah Sakit Baiturrahim Jambi. Penelitian menggunakan pendekatan kuantitatif dengan desain explanatory research. Data diperoleh melalui penyebaran kuesioner kepada 99 pegawai tetap dan manajemen serta pasien Rumah Sakit, kemudian dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa ketiga perspektif non-keuangan secara simultan berpengaruh signifikan terhadap persepsi kinerja keuangan. Nilai adjusted R square sebesar 0,425 menunjukkan bahwa ketiga variable independen mampu menjelaskan 42,5% variasi kinerja keuangan, sedangkan sisanya 57,5% dipengaruhi oleh variabel lain. Secara parsial, perspektif pelanggan serta perspektif pembelajaran dan pertumbuhan berpengaruh positif dan signifikan terhadap persepsi kinerja keuangan, sedangkan perspektif proses bisnis internal tidak berpengaruh signifikan. Temuan ini menunjukkan bahwa keberhasilan rumah sakit dalam menciptakan nilai bagi pasien serta mengembangkan kompetensi sumber daya manusia memberikan kontribusi yang lebih besar terhadap persepsi kinerja keuangan dibandingkan perbaikan proses operasional semata.  Kata Kunci: Balanced Scorecard, Perspektif Pelanggan, Perspektif Proses Bisnis Internal, Perspektif Pembelajaran dan Pertumbuhan, Persepsi Kinerja Keuangan
THE INFLUENCE OF BUDGET PARTICIPATION ON MANAGERIAL PERFORMANCE WITH ORGANIZATIONAL COMMITMENT, LOCUS OF CONTROL AND DECENTRALIZATION AS MODERATING VARIABLES AT PT POS INDONESIA JAMBI CITY Melli Ramadhia Rusfa; Yudi Yudi; Muhammad Gowon
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.976

Abstract

This research aims to determine the effect of budget participation on managerial performance with organizational commitment, locus of control and decentralization as moderating variables at PT. Pos Indonesia Jambi City. This research was conducted through a survey by distributing online questionnaires to the participants. A total of 67 employees from PT. Pos Indonesia Jambi City were selected as the sample for this study. The collected data was analyzed using a specific data analysis method. Prior to hypothesis testing, the classical assumptions were examined. The hypothesis testing was conducted using moderated regression analysis (MRA), including t-tests, F-tests, and coefficient of determination tests. The findings of this research indicate that budget participation has a significant impact on managerial performance. Furthermore, organizational commitment, locus of control, and decentralization collectively have a significant influence on the relationship between budget participation and managerial performance. However, individually, organizational commitment, locus of control, and decentralization do not have an effect on the relationship between budget participation and managerial performance.
The Effect of Good Corporate Governance, Gender Diversity and Age Diversity on Financial Performance in Infrastructure Sector Companies Listed on The Indonesia Stock Exchange in 2020-2023 Rizki Ghina Izdihar; Ilham Wahyudi; Muhammad Gowon
Green Economics: International Journal of Islamic and Economic Education Vol. 2 No. 1 (2025): January: Green Economics: International Journal of Islamic and Economic Educati
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v2i1.66

Abstract

This study aims to find out and prove the influence of Good Corporate Governance, Gender Diversity, and Age diversity on financial performance in infrastructure sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The companies that became the population in this study were 69 companies by eliminating as many as 23 companies. The analysis methods used in this study are classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSSV26 For Windows software as a tool. The results of this study stated that the audit committee, institutional ownership, gender diversity of the board of commissioners, age diversity of the board of commissioners had no effect on financial performance. Gender diversity of the board of directors and gender diversity of the board of directors have an impact on financial performance.
PENGARUH KUALITAS AUDIT INTERNAL, KOMPETENSI, DAN BUDAYA ORGANISASI TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PEMERINTAH DI DINAS PENDIDIKAN PROVINSI JAMBI Bobi Sadli; Muhammad Gowon; Salman Jumaili
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/7w2n3w44

Abstract

Penelitian ini bertujuan untuk mengetahui kualitas audit internal, budaya organisasi dan kompetensi terhadap efektivitas sistem pengendalian internal pemerintah di dinas pendidikan provinsi jambi. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel penelitian sebanyak 95 responden. Sampel di kumpulkan menggunakan kuesioner dan dianalisis dengan teknik analisis regresi berganda. Hasil uji statistik membuktikan bahwa pengaruh kualitas audit internal, budaya organisasi, dan kompetensi secara simultan berpengaruh signifikan terhadap efektivitas sistem pengendalian internal pemerintah. Hasil uji statistik t membuktikan bahwa budaya organisasi dan kompetensi secara parsial berpengaruh signifikan terhadap efektivitas sistem pengendalian pemerintah. Sedangkan kualitas audit internal tidak berpengaruh signifikan terhadap efektivitas sistem pengendalian internal pemerintah.
Co-Authors Achmad Hizazi Acong Setia Budi Afrizal Al Arif, Tubagus Zam Zam Ali, M. Khairun Najmi Amirul Mukminin Anggie Rizka S Ardiyanto, Redhy Ariani, Lia Audri, Claristha Virzha Bobi Sadli Boki Anggara Cahyani, Utami Fajar Dahliana, Kurnia Shindy Dewi Firdaus, Taufiq Akbar Dica Lady Silvera Disya Yuke Farhana Doli Candra Dony Efriza Effendi, Saiful Ella Masita Emilia Fornia Enggar Diah PA Enggar Diah Puspa Arum Evi Hidayakh Femi Nurul Atipah Fergisa Rindang Primadi Fitrini Mansur Fitriyani Br Manik Fortunasari, Fortunasari Haryadi Haryadi Hengky Orlanda Heriyani, Heriyani Hernando, Riski HIDAYAT, MARZUL Hikma Latifa Hizazi Ika Rahmawati Ilham Wahyudi Ilham Wahyudi Imannisa, Maulida Januar, Wahyu Wiguna Jayawarsa, A.A. Ketut Junita, Melda Kasmardin, Kasmardin Lestari, Dian Rahayu Lilin Naravita Livitri Sri Yunita Sari M. Anggi Pujakusuma Mariska Putri Tarigan Marya Ulfa Q Melli Ramadhia Rusfa Misni Erwati Muhammad Ridwan Muhammad Ridwan Mukhzarudfa, Mukhzarudfa najwa, Khoirun Nina Noviani Novita Sari Nurianti Sihombing Okta F, Wiranti Okta Haviya Pranatalindo S Primadi, Fergisa Rindang Putri, Sasvira Ismiradita Putri, Yumiza Aprilia Rahayu Rahayu Rani Nur Az-zahra Osman Ratih Kusumastuti Reli Handayani, Reli Reni Yustien Reni Yustien Rico Wijaya Z Ridho Prastio Riski Hernando Rita Friyani Rizki Ghina Izdihar Salman Jumaili Sam, Iskandar Simbolon, Elsa Riani Sitompul, Rodisna Marselin Sri Rahayu SRI RAHAYU Sri Wahyuni Sri Widiyati Sumardianti, Ade Tari Sumarni Sumarni Sumarni Syahrani, Adinda Putri Tiara Utami Tri Karisma Ana Kurniati Tri Lestari Wahyu MZ, Gandy Wilda Rahmatika D Wirmie Eka Putra Wiwik Tiswiyanti Yolanda Ramadani Yudi Yudi Yudi Yudi Yudi Yuliusman Yuliusman - Yuliusman Yuliusman Yusnaini Yusnaini Zai, Neliana Zalisman Rahmadan Zamzami Zulma, Gandy Wahyu Maulana