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Pengaruh Ukuran Perusahaan, Current Ratio, Return On Asset, Dan Opini Audit Terhadap Audit Delay Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2022 Akhsan; Utami Puji Lestari
Jurnal Ilmiah Ekonomika & Sains Vol 5 No 1 (2024): Mei 2024: Jurnal Ilmiah Ekonomi & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v5i1.380

Mengetahui dan menjelaskan pengaruh Ukuran Perusahaan, Current Ratio, Return on Asset, dan opini audit terhadap Audit Delay pada perusahaan perbankan yang terdaftar di BEI periode tahun 2018-2022. Populasi dalam penelitian ini adalah seluruh data perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 sampai dengan tahun 2022, sebanyak 46 perusahaan (230 data). Penelitian dilakukan secara sampling, dengan teknik purposive sampling, diperoleh sampel sebanyak 41 perusahaan (205 data penelitian). Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menemukan bahwa : 1). Ukuran Perusahaan berpengaruh negatif signifikan terhadap Audit Delay, 2). Current Ratio tidak berpengaruh terhadap Audit Delay, 3). Return on Asset tidak berpengaruh terhadap Audit Delay, dan 4). Opini audit berpengaruh negatif signifikan terhadap Audit Delay.

Implementasi Penilaian Non-Tes Mahārah Kalām: Studi Kasus Multisitus di Perguruan Tinggi Yogyakarta Setyawan, Cahya Edi; Zulaeha; Akhsan; Alribdi, Nada Ibrahim; Ahmadi M
Alsina : Journal of Arabic Studies Vol. 7 No. 1 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/alsina.7.1.26108

Non-test assessment is an evaluation method that focuses on students’ processes and performance in real contexts without relying on written examinations. This study aims to analyze the implementation of non-test assessment in the mahārah kalām (speaking skills) course at three higher education institutions: STAI Masjid Syuhada (STAIMS), Universitas Muhammadiyah Yogyakarta (UMY), and UIN Sunan Kalijaga Yogyakarta (UIN Suka). Employing a multi-site case study with a descriptive qualitative approach, data were collected through in-depth interviews, participatory classroom observations, and analysis of assessment documents and student outputs. The findings reveal diverse strategies tailored to each institution’s characteristics. STAIMS applies a project-based assessment by producing Arabic-language vlogs to enhance communication, creativity, and digital literacy. UMY adopts a process-based approach through simulations and role-play, enabling gradual skill development with direct feedback. UIN Suka relies on intensive muḥādathah and khiṭābah minbarīyah practices to refine fluency and formal rhetoric. All three models are grounded in authentic and performance-based assessment principles, evaluating competence contextually, applicatively, and holistically. This study underscores that diverse approaches can complement one another in developing Arabic speaking proficiency, offering comparative insights into locally adapted pedagogical innovations aligned with learners’ needs and learning contexts.

The Effect of Commitment and Organizational Culture on Employee Performance Through Organizational Citizenship Behavior as an Intervening Variable Irwan; Inah Mutmainna; Parman; Rusmin Nuryadin; Akhsan; Rudi Arafah
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/29xhd519

This study aims to determine and analyze the effect of Commitment and Organizational Culture on Employee Performance through Organizational Citizenship Behavior as an intervening variable at the Public Works and Spatial Planning Department of Parepare. This research uses a quantitative method approach with a sample is 71 employees. Research data analysis is processed using the Smart PLS analysis. The data collection methods used were questionnaires, observation, and documentation. The results obtained in the study are as follows: Organizational commitment has a positive and significant effect on employee performance; organizational culture has a positive and significant effect on employee performance; organizational citizenship behavior has a positive and significant effect on employee performance; organizational culture has a positive and significant effect on employee performance through organizational citizenship behavior; and organizational commitment does not have a significant effect on employee performance through organizational citizenship behavior among employees of the Department of Public Works and Spatial Planning in Parepare City. Therefore suggested that to enhance employee performance, the Department of Public Works and Spatial Planning in Parepare City should prioritize strengthening organizational culture, commitment, and organizational citizenship behavior (OCB). A strong culture and high OCB directly improve performance, with culture also influencing performance indirectly through OCB. This indicates that fostering shared values and encouraging voluntary, proactive behavior among employees are essential strategies. However, the lack of a significant indirect effect of organizational commitment through OCB implies that commitment alone is not enough to drive extra-role behavior. Therefore, management must implement programs that not only build commitment but also translate it into meaningful actions. Enhancing communication, recognition, and leadership support can further stimulate OCB and improve overall performance. These findings highlight the importance of aligning organizational values and behaviors to achieve optimal employee outcomes.

Pengaruh Ukuran Perusahaan, Current Ratio, Return On Asset, Dan Opini Audit Terhadap Audit Delay Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2022 Akhsan; Utami Puji Lestari
Jurnal Ilmiah Ekonomika & Sains Vol 5 No 1 (2024): Mei 2024: Jurnal Ilmiah Ekonomi & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v5i1.380

Mengetahui dan menjelaskan pengaruh Ukuran Perusahaan, Current Ratio, Return on Asset, dan opini audit terhadap Audit Delay pada perusahaan perbankan yang terdaftar di BEI periode tahun 2018-2022. Populasi dalam penelitian ini adalah seluruh data perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 sampai dengan tahun 2022, sebanyak 46 perusahaan (230 data). Penelitian dilakukan secara sampling, dengan teknik purposive sampling, diperoleh sampel sebanyak 41 perusahaan (205 data penelitian). Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menemukan bahwa : 1). Ukuran Perusahaan berpengaruh negatif signifikan terhadap Audit Delay, 2). Current Ratio tidak berpengaruh terhadap Audit Delay, 3). Return on Asset tidak berpengaruh terhadap Audit Delay, dan 4). Opini audit berpengaruh negatif signifikan terhadap Audit Delay.

Revisiting Michael C. Jensen’s Three Principles for Great Leadership: A Critical Appraisal in Islamic Educational Leadership Minhaji; Akhsan; Mahmudi; Supriadi; Rif’ah; Nurainun
Mimbar Agama Budaya Vol. 42 No. 2 (2025)
Publisher : Center for Research and Publication (PUSLITPEN), UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/mimbar.v42i2.47055

This study aims to examine in depth the three basic principles of leadership: integrity, Authenticity, and commitment to something greater than oneself as foundational elements of effective leadership within the context of Islamic education. These principles are not only moral guidelines but also ethical and existential frameworks that shape a leader’s character and behavior. This research employs a qualitative research design with an interpretive approach. Data were collected through in-depth interviews with Islamic education leaders (kiai, school principals, and senior teachers), participant observation in selected Islamic educational institutions, and document analysis of leadership texts and institutional policy documents. The data were analyzed using thematic analysis to identify recurring patterns and meanings embedded in leadership practices within Islamic educational settings. The findings reveal that integrity serves as the core pillar that establishes public trust in leaders. Authenticity plays a crucial role in sustaining moral consistency and personal honesty. At the same time, a commitment to a purpose beyond oneself motivates leaders to act in the collective good rather than their own self-interest. In the context of Islamic education, these principles align strongly with the values of amanah, siddiq, and khidmah, which characterize the leadership exemplified by the Prophet Muhammad SAW. This study concludes that the three principles are not only compatible with modern leadership theories but are also universal and highly relevant to the development of Islamic educational leadership. The study implies the need to develop leadership training programs in Islamic education that emphasize character formation and leadership ethics based on these three core principles.

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