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All Journal Jurnal Akuntansi Muhammadiyah ASAS : Jurnal Hukum Ekonomi Syariah Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Dinar: Jurnal Ekonomi dan Keuangan Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Syntax Literate: Jurnal Ilmiah Indonesia Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam International Journal of Financial, Accounting, and Management Al-Kharaj: Journal of Islamic Economic and Business Revenue: Jurnal Manajemen Bisnis Islam Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Prakarsa Paedagogia RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Al-Mal:Jurnal Akuntansi dan Keuangan Islam Al-Mashrof: Islamic Banking and Finance Golden Ratio of Auditing Research Robust: Research of Business and Economics Studies Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Studi Ekonomi dan Kebijakan Publik Kartika: Jurnal Studi Keislaman Bukhori: Kajian Ekonomi dan Keuangan Islam Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Evi Ekawati
Prodi Pendidikan Dokter, FKIK UIN Syarif Hidayatullah Jakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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.
Co-Authors A. Zuliansyah ahmad habibi Ahmad Hazas Syarif Anita Wulandari, Anita Anjani, Dita Nabila Arifa Kurniawan Artika, Maya Asfiah, Farida Atika, Ria Bahrudin, Moh. Chintia, Rena Dedi Satriawan Diah Mukminatul Hasimi Eka, Citra Erike Anggraeni Ersi Sisdianto Hasan, Pramita Hasyimi, Diah Mukminatul Inayah, Siti Kurohman, A.Taufik Lathifannisa, Khusna Lis Yulitasari MALIK, ANAS Maulida, Kurnia Muhammad Kurniawan Novita Tresiana Nurhayati Nurhayati Nurlaili Nurlaili Peftiani, Widia Pratiwi, Palupi Putra, Yusuf Irvan Mahesa Rahmat Fajar Ramdani Restianita, Oza Rosydalina Putri Salma, Aulia Mutiara Saputri, Dea Wulan Sari, Yetri Martika Septia Anggraeni Silawati, Tika Sri Hanifah Sri Utaminingsih Sumaji Susanto, Is Sutjiati, Rhesmita Syarif , Ahmad Hazas Syarif, Hazas Taufikurohman, Rizki Tegar, Melda Tusifakh, Nur Azizah Umi Habibah Weny Rosilawati Yanti, Indri Yulistia Devi Zamil, Pradita Dien Ayu Putri