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All Journal Jurnal EMT KITA Jurnal Pengabdian Masyarakat Nusantara Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Refi, Teuku Muana
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Humanities Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal EMT KITA

 1 
Pengaruh Corporate Governance terhadap Efisiensi Bank Umum Syariah di Indonesia Jamil, Muhammad; Refi, Teuku Muana
Jurnal EMT KITA Vol 4, No 1 (2020): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v4i1.139

Abstract

This study analyzes the functional relationship between the efficiency of Islamic Commercial Banks (BUS) and the implementation of good corporate governance (GCG) as a variable predictor. Using panel dataset of 6 BUS listed on the Indonesia Stock Exchange during the 2014-2018 period, the fixed effect panel regression model was used to analyze the relationship between variables. This study proves that the simultaneous implementation of GCG consisting of the proportion of share ownership, size of board, and board composition have a significant effect on the efficiency of BUS. Partially, the proportion of share ownership and the boad composition have a positive and significant effect, on the other hand, the board size has no significant effect on the efficiency of BUS. Keywords: Efficiency of sharia commercial bank, implementation of GCG and panel regression
Pengaruh Komitmen dan Peran Pengelola Keuangan Terhadap Kinerja (Studi pada Pengelola Keuangan SKPK di Pemerintahan Kabupaten Aceh Timur) Jamil, Muhammad; Refi, Teuku Muana
Jurnal EMT KITA Vol 5, No 2 (2021): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v5i2.438

Abstract

This study aims to determine the impact of responsibilities and roles on implementation. This examination was led by the SKPK within the East Aceh Regional Government. The sample of this audit data is 49 echelon IV financial administration officials who were taken for strategic audit purposes. Information is collected using surveys and then the information is checked using various direct relapse techniques. This investigation traces that the responsibilities of the chief financial officer and the department together affect the performance of the financial supervisor. The responsibilities of the financial supervisor positively affect the finance director. Part of the financial supervisor does not affect the finance director.
Co-Authors Abdul Aziz Ikhsan Jamali Jamali, Jamali Muhammad JAMIL Ririn Tamaya Wiriani, Erni