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All Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) ARSY : Jurnal Aplikasi Riset kepada Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Akuntansi dan Keuangan Indonesia IJTIMA': Jurnal Pengabdian Masyarakat
Hamsal, Hamsal
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences Other

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The Role of Islamic Organizational Culture on the Performance of Islamic Bank Employees Zulfadli Hamzah; Muhammad Arif; Mufti Hasan Alfani; Putri Nuraini; Hamsal Hamsal; Mohd Izzat bin Mohd Abd Shukur
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6330

Abstract

Purpose: The aim of this research was to determine how the influence of Islamic organizational culture on the performance of Islamic bank employees in Riau Province Methodology: This research employs a simple regression analysis with the population of all Islamic bank employees in Riau Province, while the research sample was 353 using the Slovin Formula. Results: The results of this study concluded that Islamic Organizational Culture has a significant effect on the performance of Islamic bank employees in Riau Province. Conclusions: This study confirms that Islamic organizational culture, grounded in the fundamental principles of tawhid, khilafah, and ‘adl, plays a substantial role in shaping employee performance. These values not only function as ethical guidelines but also foster responsibility, accountability, and commitment to work, which ultimately enhances overall performance outcomes in Islamic banking institutions. Limitations: This research has limitations in using more comprehensive Islamic variables and methods to determine the factors affecting Islamic bank employee performance. Contributions: This study empirically supports Islamic organizational culture as a significant determinant of employee performance in Sharia-based banking institutions and provides quantitative evidence from Islamic banks in Riau Province.
COGNITIVE AWARENESS AND GREEN GOVERNANCE IN ESG REPORTING QUALITY IMPROVEMENT Ariyanto, Sanusi; Azwirman, Azwirman; Hamsal, Hamsal
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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Abstract

Background: This study examines how GRI adoption, green accounting, and green audit improve ESG reporting quality in Indonesian companies, while considering environmental unconsciousness as a cognitive moderator. Methods: A quantitative cross-sectional survey was conducted with 151 respondents from 37 companies that had adopted sustainability or ESG reporting practices. Data were analysed using Partial Least Squares Structural Equation Modelling with SmartPLS 4. Findings: GRI adoption, green accounting, and green audit have positive and significant effects on ESG reporting quality. Environmental unconsciousness also significantly moderates these relationships, showing that stronger environmental awareness helps companies translate internal sustainability mechanisms into credible and useful disclosures. Conclusions: ESG reporting quality depends on the integration of reporting standards, environmental accounting systems, assurance practices, and organisational cognition. Novelty/Originality of this article: This study develops an integrated framework that combines institutional, technical, assurance, and cognitive perspectives to explain ESG reporting quality in an emerging market context.
Co-Authors Ahmad Soleh Alfani, Mufti Hasan Alsukri, Alsukri ariyanto, sanusi Azwirman, Azwirman Bella, Sri Okta Deswarta, Deswarta Dian Saputra Dianto, Iyoyo Fitrien Ayuda Hamsal Hamsal Hidayat Hidayat Hidayat Imam Hanafi Mardianti, Desy Meilanie, Sandiva Cahya Mohd Izzat bin Mohd Abd Shukur Mufti Hasan Alfani Muhammad Arif Nanda, Aditya Ningrum, Anggun Asminati Nuraini, Marina Putri Nuraini Putri, Adelia Putri, Atika Rahayu Saiful Samsudin , Dafrizal Sukri, Al Sundari, Eva Syaefulloh Zulhelmy