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The Effect Of Performance Allowances On Motivation, Employees' Work Achievement and Organizational Performance in Government Offices Muhammad Mudhofar
Jurnal Administrasi Publik (Public Administration Journal) Vol 11, No 1 (2021): Jurnal Administrasi Publik (Public Administration Journal), June
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jap.v11i1.4963

This study aims to analyze the effect of performance allowance as a determinant of motivation, employees’ work achievement and organizational performance in the Ministry of Religion's Office Lumajang City. This determining variable is important for public organizations to improve services and fulfill bureaucratic reform. This quantitative research uses Structural Equation Modeling (SEM) data analysis tools with AMOS software. The research population was 153 Ministry of Religion employees. The modeling results show the GFI index value of 0.906; CFI 0.969; and RMSEA 0.040. Hypothesis testing shows the insignificant direct effect between performance allowance and motivation, employees’ work achievement and organizational performance. Factors that determine the improvement in performance of public organizations are directly and significantly affected by by work achievement. Work achievement contributes the most to organizational performance. High work achievement requires a number of supporting factors, namely performance allowance and motivation. This research provides a practical contribution in policy making for government organizations regarding efforts to improve organizational performance through work achievement. Performance allowance and motivation is an important element to directly improve employee work achievement as a medium to improve organizational performance. The originality value of this research is very good because it was first carried out on the object of a public organization that has just applied compensation payments for the State Civil Apparatus in the form of performance allowances by testing and measuring the implications of the compensation factor as a determinant of organizational performance.

Performance Allowance, Motivation, Employees’ Work Achievement And Organizational Performance Among Goverment Employees Muhammad Mudhofar
JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 25, No 1 (2021): May, 2021
Publisher : Magister Administrasi Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jkap.59680

This research analyzed the relationships among performance allowance, employee motivation, work achievement and organizational performance in the Ministry of Religion's Office Lumajang City. This research used a quantitative research design based on. Structural Equation Modeling (SEM) model. Research results showed insignificant direct between performance allowance and motivation, employees’ work achievement, and organizational performance. Work achievement has a direct and strongest significant influence on performance improvement in public organizations. Nonetheless, the influence of work achievement on organizational performance is mediated by a number of supporting factors, including performance allowance and motivation.

Kepatuhan Rumah Ibadah Dalam Penerapan Protokol Kesehatan Covid-19 Di Era New Normal Muhammad Mudhofar
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 4, No 1 (2021): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

The issuance of Circular Number 15 of 2020 by the Minister of Religion concerning Guidelines for the Implementation of Religious Activities in House of worship in Realizing a Productive and Safe Society Covid in the Pandemic Period, is a response to the longing of religious communities to return to worship in their respective places of worship, including Muslims after the limitation and even prohibition by the government. This research was conducted at the Great Mosque Anas Machfudz in Lumajang Regency with the aim of analyzing the compliance of administrators and congregations mosque, as well as inhibiting and supporting factors for the implementation of the Covid-19 health protocol according to the Circular of the Ministry of Religion. This type of research is descriptive qualitative with data analysis techniques interactive model of analysis. The results showed that of administrators and congregations mosque had followed the guidelines well. Supporting factors for compliance with guidelines are active socialization by the administrators mosque, availability of personal protective equipment facilities, the formation of a covid-19 prevention team, and the existence of a health post. Inhibiting factors are the sub-optimal role of mosque youth, differences in perceptions of guidelines, the absence of strict punishment or sanctions, and imperfect regulations in technical guidelines.

ANALISIS IMPLEMENTASI GOOD GOVERNANCE PADA PENGELOLAAN KEUANGAN DESA Muhammad Mudhofar
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 1 (2022): Jurnal Riset Akuntansi dan Keuangan. April 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i1.36763

Penelitian ini bertujuan menganalisis penerapan prinsip good governancepada pengelolaan keuangan desa di Desa Kebonsari Kecamatan Yosowilangun Kabupaten Lumajang. Pengelolaan keuangan pada organisasi apapun dengan pendekatan good governance telah banyak terbukti membawa efek yang positif bagi tata kelola pemerintahan. Jenis penelitian ini adalah deskriptif kualitatif dengan metode studi kasus. Sumber data penelitian menggunakan data primer dan data sekunder. Data primer diolah dari hasil wawancara, dan data sekunder diolah dari dokumen tertulis seperti laporan dan peraturan perundang-undangan. Teknik analisis data menggunakan model analisis interaktif yang terdiri atas tiga tahapan yaitu reduksi data, penyajian data, dan penarikan kesimpulan.Hasil penelitian menunjukkan bahwa prinsip good governancedalam pengelolaan keuangan desa di Desa Kebonsari telah dilaksanakan dengan baik. Tahapan pengelolaan keuangan desa mulai dari perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban telah menerapkan azas partisipatif, transparansi, akuntabilitas dan value for money dengan mendasarkan pada tiga elemen utama, yaitu ekonomi, efisiensi, dan efektivitas.

The Effect Of Performance Allowances On Motivation, Employees' Work Achievement and Organizational Performance in Government Offices Muhammad Mudhofar
Jurnal Administrasi Publik (Public Administration Journal) Vol. 11 No. 1 (2021): Jurnal Administrasi Publik (Public Administration Journal), June
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jap.v11i1.4963

This study aims to analyze the effect of performance allowance as a determinant of motivation, employeesâ€™ work achievement and organizational performance in the Ministry of Religion's Office Lumajang City. This determining variable is important for public organizations to improve services and fulfill bureaucratic reform. This quantitative research uses Structural Equation Modeling (SEM) data analysis tools with AMOS software. The research population was 153 Ministry of Religion employees. The modeling results show the GFI index value of 0.906; CFI 0.969; and RMSEA 0.040. Hypothesis testing shows the insignificant direct effect between performance allowance and motivation, employeesâ€™ work achievement and organizational performance. Factors that determine the improvement in performance of public organizations are directly and significantly affected by by work achievement. Work achievement contributes the most to organizational performance. High work achievement requires a number of supporting factors, namely performance allowance and motivation. This research provides a practical contribution in policy making for government organizations regarding efforts to improve organizational performance through work achievement. Performance allowance and motivation is an important element to directly improve employee work achievement as a medium to improve organizational performance. The originality value of this research is very good because it was first carried out on the object of a public organization that has just applied compensation payments for the State Civil Apparatus in the form of performance allowances by testing and measuring the implications of the compensation factor as a determinant of organizational performance.

Performance Allowance, Motivation, Employees’ Work Achievement And Organizational Performance Among Goverment Employees Muhammad Mudhofar
JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 25, No 1 (2021): May
Publisher : Magister Ilmu Administrasi Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jkap.59680

This research analyzed the relationships among performance allowance, employee motivation, work achievement and organizational performance in the Ministry of Religion's Office Lumajang City. This research used a quantitative research design based on. Structural Equation Modeling (SEM) model. Research results showed insignificant direct between performance allowance and motivation, employees’ work achievement, and organizational performance. Work achievement has a direct and strongest significant influence on performance improvement in public organizations. Nonetheless, the influence of work achievement on organizational performance is mediated by a number of supporting factors, including performance allowance and motivation.

Penentuan Strategi Pengembangan Usaha Olahan Ikan Bandeng melalui Penerapan Metode SWOT dan Fuzzy AHP (Studi Kasus: UD. Arshaindo) Hariastuti, Ni Luh Putu; Mudhofar, Muhammad
Journal of Industrial View Vol 6, No 1 (2024): Publikasi Ilmiah Teknik Industri
Publisher : Universitas Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jiv.v6i1.12385

Abstract Business development in Indonesia, especially in the fish processing business, really needs support from advances in technology and information as factors that have an important role in encouraging people's purchasing power. UD Arshaindo is one of the small-scale home-based industrial players in the culinary sector which operates in the fish processing sector. Milkfish is the main raw material for this company. Problems that arise at UD. Arshaindo is a decrease in product sales levels from the previous year. The decline in sales of processed fish products could be caused by changes in market demand, decline in product quality, intense competition, environmental crisis, lack of marketing strategy, changes in raw material prices, and changes in government policy. The variety of factors causing this requires companies to be able to anticipate changes that occur by formulating appropriate strategies as an effort to increase sales and the competitiveness of fish processing businesses. In this research, the strategy development process refers to the SWOT and Fuzzy AHP method analysis. The SWOT method is used to formulate various strategies to increase sales and Fuzzy AHP completes the analysis in an effort to decide on the most appropriate strategy from among the strategies produced at the SWOT method stage. The research results showed that UD. Arshaindo is in quadrant I which leads to a growth strategy by utilizing strengths to seize existing opportunities (SO). Based on strategic priorities using the fuzzy AHP method, the SO2 strategy (creating new processed milkfish variants through selecting quality raw materials and increasing workers' abilities with the aim of maintaining people's consumption interest) was obtained as the first priority with a weight of 0.4688 and SO1 (developing a sales system for both online markets and offline by utilizing marketing technology through safe and attractive packaging and appropriate digital promotion) as the second priority with a weight of 0.2739. By implementing the design strategy, the hope of increasing sales and the Company's competitiveness can be achieved well. Abstrak Perkembangan usaha di negara Indonesia khususnya pada bisnis pengolahan ikan, sangatlah diperlukan dukungan kemajuan teknologi dan informasi sebagai faktor yang memiliki peran penting dalam mendorong daya beli masyarakat. UD Arshaindo adalah salah satu pelaku industri dengan skala kecil rumahan pada sektor kuliner yang bergerak dibidang pengolahan ikan. Ikan bandeng merupakan bahan baku utama perusahaan ini. Permasalahan yang muncul pada UD. Arshaindo adalah terjadinya penurunan tingkat penjualan produk dari tahun tahun sebelumnya. Penurunan penjualan produk olahan ikan bisa disebabkan oleh adanya perubahan permintaan pasar, penurunan kualitas produk, persaingan ketat, krisis lingkungan, kurangnya strategi pemasaran, perubahan harga bahan baku, dan perubahan kebijakan pemerintah. Cukup beragamnya faktor penyebab ini, menuntut pihak Perusahaan dapat mengantisipasi perubahan yang terjadi dengan melakukan perumusan strategi yang tepat sebagai upaya meningkatkan penjualan dan daya saing usaha pengolahan ikan. Dalam penelitian ini proses pengembangan strategi mengacu pada analisis metode SWOT dan fuzzy AHP. Metode SWOT digunakan untuk merumuskan berbagai strategi peningkatakan penjualan dan fuzzy AHP melengkapi analisis didalam usaha memutuskan pemilihan strategi yang paling tepat dari sekian strategi yang dihasilkan pada tahapan metode SWOT. Hasil penelitian menunjukkan UD. Arshaindo berada di kuadran I yang mengarah pada strategi pertumbuhan dengan memanfaatkan kekuatan untuk meraih peluang yang ada (SO). Berdasarkan prioritas strategi dengan metode fuzzy AHP diperoleh strategi SO2 (menciptakan varian olahan bandeng baru melalui pemilihan bahan baku berkualitas serta meningkatkan kemampuan pekerja dengan tujuan mempertahankan minat konsumsi masyarakat) sebagai prioritas pertama dengan bobot 0,4688 dan SO1 (mengembangkan sistem penjualan baik pasar online maupun offline dengan memanfaatkan teknologi pemasaran melalui kemasan yang aman dan menarik serta promosi digital yang tepat) sebagai prioritas kedua dengan bobot 0,2739. Dengan menerapkan strategi rancangan maka harapan peningkatan penjualan dan daya saing Perusahaan dapat tercapai dengan baik

Implications of Halal Certificates for Micro, Small and Medium Enterprises Mudhofar, Muhammad; Wibisono, Yusuf; Samsuranto, Samsuranto
International Journal of Accounting and Management Research Vol. 6 No. 2 (2025): September 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i2.1662

Halal certification for micro, small, and medium enterprises (MSMEs) is a form of government recognition that guarantees the halal status of a product complied with by business actors. The urgency of this research lies in the increasing importance of halal certification as a standard of consumer trust and a driver of competitiveness in the halal industry. This study aims to analyze the implications of halal certification on MSMEs in Lumajang Regency. The research uses a descriptive qualitative method with data collected through observation, interviews, and documentation. Primary data were obtained from respondents’ interviews, while secondary data came from relevant documents. Data analysis was conducted in three stages: data reduction, data presentation, and conclusion drawing. The findings show that halal certification has significant implications for MSMEs, particularly in enhancing product credibility and business sustainability. The policy provides economic benefits by expanding market opportunities, optimizing the captive market, and increasing producer turnover. Moreover, halal certification positively contributes to regional economic development by opening employment opportunities for auditors and facilitators of halal product processes. These results emphasize that the implementation of halal certification is not only a compliance requirement strategic instrument for strengthening the halal business ecosystem in Lumajang Regency.

FAKTOR DETERMINAN PEMILIHAN PROFESI AKUNTAN PUBLIK DALAM PERSEPSI MAHASISWA AKUNTANSI SYARIAH INSTITUT AGAMA ISLAM SYARIFUDDIN (IAIS) LUMAJANG Mudhofar, Muhammad; Wibisono, Yusuf
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 2 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i2.23321

Abstract: Public accounting is a strategic profession in the business and monetary world with a special competency background. Students in the sharia accounting study program are at a linear level of education with the public accounting profession. Students' choice of a career as a public accountant is influenced by several perceptions. This research aims to examine and analyze perceptions of market considerations, financial rewards, social values, and professional recognition of the public accounting profession. The research sample was IAIS Lumajang sharia accounting students using the Slovin theory sampling technique. Data collection was obtained from distributing questionnaires via online Google Form. The data was processed by statistical tabulation using multiple linear regression analysis techniques with the statistical product and service solutions (SPSS) program. The research results show that the variable perception of market considerations influences the choice of the public accounting profession. The variables of financial rewards, social values, and professional recognition have no effect on the public accounting profession. The implication of the suggestion is that the results of this research cannot be generalized to the population and subsequent research can use data from a wider range of research objects.Keywords: Perception, Students, Public Accountants.

OPTIMALISASI PRAKTIK MANAJEMEN KEUANGAN MASJID SEBAGAI UPAYA MENINGKATKAN KEMAKMURAN MASJID Mudhofar, Muhammad; Wibisono, Yusuf; Salim, Agus
Abdi Panca Marga Vol 5 No 1 (2024): Jurnal Abdi Panca Marga Edisi Mei 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v5i1.1615

ABSTRACT The community activity center placed mosque is greatly influenced by the skills mosque administrators in making the mosque prosperous. Mosque financial management has a strategic position prosperity mosque. There many mosques whose financial management is unprofessionally. This service activity was out at the Al-Muttaqien Mosque, Kepuharjo, Lumajang. The aim this service is to obtain an objective picture of mosque financial management and technical guidance on professional mosque financial management practices effort to prosperity of the mosque. The service method is technical assistance and guidance with stages of observation, problem identification, communication, partner involvement, practice, solution formulation and evaluation. The results the service have made a positive contribution. Takmir provides full support all stages of service, actively dialogue and being involved in technical guidance. All material understood easily and then copied and adapted for use administration of mosque financial management. In material on empowering prosperity of mosques, emerged to make mosques into Islamic centers. This service has helped mosque takmir who originally carried out financial administration simple and traditional manner, change to financial reporting model in accordance with the Statement of Financial Accounting Standards. Keywords: Management, Finance, Mosque Management References Purwaningrum, S. (2021). Optimalisasi Peran Masjid Sebagai Sarana Ibadah Dan Pendidikan Islam (Studi Kasus Di Masjid Namira Lamongan. Inovatif Volume 7, No. 1 Pebruari 2021 e-ISSN 2598-3172 . Siskawati, A., Ferdawati, & Firman, S. (2016). Bagaimana masjid dan masyarakat saling memakmurkan? Pemaknaan akuntabilitas masjid. Jurnal Akuntansi Multiparadigma, Vol 7 (1); 70-80. Suarni, A., & Andayaningsi, S. (2018). Manajemen Keuangan Masjid Sulawesi Selatan di Era Industri 4.0. Laa Maisyir: Jurnal Ekonomi Islam, 5(2). https:// doi.org/10.24252/lamaisyir.v5i2.7288 Sucipto, H. (2014). Memakmurkan Masjid. Grafaindo:Jakarta. Sunarti, N., Lestari, N. N. Y., Yanti, P. P., Asty, L. G. W., Uzlifah, U., & Mayuni, N. K. L. (2019). Pengelolaan Keuangan Desa Dan Sistem Akuntansi Keuangan Desa Dalam Rangka Meningkatkan Kinerja Pemerintah Desa Pacung. Jurnal Ilmiah Akuntansi Dan Humanika, 8(1), 42–50. https://doi.org/10.23887/jinah. v8i.19860.

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