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The Influence Of Decentralization And Management Accounting Systems On Managerial Performance In An Islamic Perspective (Studi Pada PT. Pegadaian Area Lampung) Silawati, Tika; Ekawati, Evi; Putri, Rosydalina; Kurniawan, Arifa
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4974

Abstract

This research is quantitative research using a Casual Associative approach. This research uses data collection techniques, interviews and data processing. Primary data was obtained directly from respondents regarding managerial performance, while secondary data in the form of theories and other support was obtained from libraries, journals and previous papers.The research results show that partial decentralization has no effect on managerial performance. It can be said that the level of decentralization does not affect managerial performance in the company. The reason is because PT. Lampung Area Pegadaian does not implement a policy of granting low management authority or delegation in decision making, such as budget planning and allocation, managerial decision making, developing innovative ideas, considering large investments, and improving work quality
The Influence Of Management Accounting Information System Quality And Work Discipline On Employee Performance From An Islamic Economic Perspective (Study at the Department of Cooperatives, MSMEs and Industry, North Lampung) Anggraeni, Septia; Ekawati, Evi; Devi, Yulistia
Robust: Research of Business and Economics Studies Vol. 4 No. 1 (2024): April 2024
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v4i1.9673

Abstract

Performance is an individual thing, because each employee has a different level of ability in carrying out their duties. Performance depends on a combination of ability, effort and opportunities obtained. Performance is the result or output of a process. Then every employee can complete all workloads effectively and efficiently so that problems that occur in the organization can be resolved properly. This research uses quantitative methods. The sample used in this research was 49 employees.Meanwhile, the data collection technique used was a questionnaire. Data were processed using SPSS version 25. The independent variables in this research were the quality of the management accounting information system and work discipline and employee performance as the dependent variables. The research results based on the t- test showed that the quality of the management accounting information system has a significant effect on employee performance and work discipline has a significant effect on employee performance. The research results based on the F test showed that the quality of the management accounting information system and work discipline simultaneously have a significant effect on employee performance. The results of statistical testing show that there is an influence on the quality of the management accounting information system and employee work discipline from an Islamic economic perspective (study at the North Lampung Cooperatives, UMKM and Industrial Service).
KUALITAS LAPORAN KEUANGAN LEMBAGA AMIL ZAKAT: PERAN STRUKTUR ORGANISASI, KUALITAS AUDIT, DAN SISTEM INFORMASI: FINANCIAL REPORT QUALITY OF AMIL ZAKAT INSTITUTIONS: THE ROLE OF ORGANIZATIONAL STRUCTURE, AUDIT QUALITY, AND INFORMATION SYSTEMS Zamil, Pradita Dien Ayu Putri; Ekawati, Evi; Susanto, Is
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.607-620

Abstract

An ideal financial report should be prepared with high quality to provide optimal benefits for its users. This study's objective is to analyze the effect of organizational structure, audit quality, and accounting information systems on the quality of financial report in Amil Zakat Institutions (LAZ) during the 2020–2024 period using secondary data, resulting in 12 institutions with 60 observations. The findings indicate that financial reporting quality is not much impacted by organizational structure. Likewise, the quality of audits has no bearing on the quality of financial report. On the other hand, the quality of financial report is greatly impacted by the accounting information system. By integrating organizational structure, audit quality, and accounting information system variables, By supporting the empirical data on the variables influencing the calibre of financial report in Amil Zakat Institutions, this study contributes to the corpus of literature. Furthermore, the findings provide practical insights for Amil Zakat Institutions to enhance financial report quality by reinforcing organizational structures, improving audit quality, and optimizing accounting information systems to produce reports that are transparent, accurate, additionally, in compliance with the tenets of sharia responsibility.
Analisis komparatif cadangan devisa Indonesia di era ACFTA dalam perspektif ekonomi Islam Sari, Deby Nurmaya; Ekawati, Evi; Rahman, Taufiqur
Jurnal Bisnis Mahasiswa Vol 6 No 1 (2026): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.1036

Abstract

Tujuan – Penelitian ini dilakukan untuk mengetahui dan menganalisis sejauh mana kebijakan ACFTA memberikan dinamika terhadap cadangan devisa Indonesia selama kurun waktu 10 tahun terakhir. Desain/metodologi/pendekatan – Dalam penelitian, digunakan metode kuantitatif deskriptif untuk membandingkan data cadangan devisa dan menganalisis perbedaan. Data perbandingan akan disertai dengan penjelasan deskriptif, dilengkapi dengan data pendukung lainnya dan kajian literatur yang relevan. Untuk uji analisis data, akan dilakukan menggunakan aplikasi eviews untuk menguji signifikansi perbedaan yang terjadi dalam perbandingan data selama 10 tahun. Temuan – Hasil penelitian adalah cadangan devisa Indonesia berada dalam kategori yang aman berdasarkan standar yang ditetapkan oleh International Monetary Fund. Selain itu, kestabilan cadangan devisa ini juga diiringi dengan meningkatnya nilai ekspor dan impor dalam periode yang sama. Hasil uji mengatakan bahwa terdapat perbedaan signifikan yang terjadi dan dapat disimpulkan bahwa eksistensi kebijakan ACFTA cukup membawa pengaruh meskipun tidak dapat terlepas dari beberapa faktor eksternal. Dalam sudut pandang ekonomi Islam, perdagangan dianggap sebagai suatu hal yang mubah sebagai bentuk pemenuhan kebutuhan hidup dan memperoleh kekayaan dengan cara yang halal. Islam juga sangat mengakui adanya kebebasan dalam berdagang, namun tetap dalam koridor syariah dan kebebasan yang terarah dan bertanggung jawab. Keterbatasan penelitian – Penelitian ini memiliki keterbatasan dalam hal teori yang digunakan, jumlah sampel yang masih sedikit, dan pemilihan variabel. Implikasi – Dari penelitian ini diharapkan pemerintah dapat konsisten menjaga kualitas industri dalam negeri baik dari regulasi yang diberikan maupun dukungan fasilitas pemerintah yang menjembatani industri-industri lokal untuk berkembang ke kancah internasional. Dan penelitian selanjutnya bisa lebih memperkaya teori, memasukkan lebih banyak sampel, serta mencari variabel independen yang memiliki akurasi tinggi. Kebaruan – Hal baru dalam penelitian ini adalah menggunakan variabel Cadangan Devisa untuk melakukan uji komparatif pada fenomena kebijakan ACFTA serta pendekatan ekonomi Islam dalam membahas kebebasan pada ruang lingkup perdagangan internasional.
Budaya Organisasi dan Peran Audit Internal: Mediasi Pendidikan dan Kesadaran Keberlanjutan di Perguruan Tinggi Ekawati, Evi; Sari, Yetri Martika
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 1 (2026): Januari - April 2026
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v21i1.8521

Abstract

This study examines the influence of organizational culture on the internal audit role in sustainability at State Islamic Religious Universities (PTKIN), with sustainability awareness and education programs as mediating variables. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 74 lecturers and educational staff at three PTKINs in Lampung and South Sumatra provinces ranked in the top five of UI GreenMetric 2024. Results show that organizational culture positively influences sustainability awareness, education programs, and the internal audit role in sustainability. Education programs positively influence the internal audit role and significantly mediate the relationship between organizational culture and the internal audit role. Sustainability awareness, however, neither directly influences nor mediates this relationship, reflecting an attitude-behavior gap where awareness rooted in Islamic values tends to manifest in individual behavior rather than institutional oversight capacity. These findings highlight that education programs serve as the critical transmission mechanism converting cultural commitment into concrete internal audit capacity at PTKIN.
EFEKTIVITAS MODEL GUIDED INQUIRY LEARNING DAN MODEL BLENDED LEARNING TERHADAP KEMAMPUAN KOMUNIKASI MATEMATIS PADA SISWA KELAS V DI SEKOLAH DASAR ekawati, evi; Utaminingsih, Sri; Sumaji, Sumaji
Journal Prakarsa Paedagogia Vol. 5 No. 1 (2022): Juni 2022
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/jpp.v5i1.7555

Abstract

Tujuan penelitian ini menganalisis perbedaan efektivitas model guided inquiry learning dengan model blended learning terhadap kemampuan komunikasi matematis pada siswa kelas V Kecamatan Godong Kabupaten Grobogan. Metode penelitian yang digunakan dalam penelitian ini adalah metode quasi eksperimen dengan pendekatan kuantitatif. Bentuk desain eksperimen ini yaitu posttest only control group desaign. Penelitian dilaksanakan di SDN 1 Harjowinangun, SDN 2 Harjowinangun dan SDN 2 Manggarmas di Kecamatan Godong Kabupaten Grobogan.. Analisis data yang digunakan meliputi uji prasyarat analisis yang terdiri dari uji normalitas dan uji homogenitas, dan uji hipotesis menggunakan uji-t. Data pengujian tersebut diolah dengan menggunakan SPSS versi 22. Berdasarkan hasil analisis data penelitian dapat disimpulkan bahwa  tidak terdapat perbedaan efektivitas antara model guided inqury learning  dengan model blended learning untuk meningkatkan kemampuan komunikasi matematis siswa kelas V di Kecamatan Godong Kabupaten Grobogan. Hal ini terbukti dengan nilai Sig. (2-tailed) sebesar 0,533.