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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Ilmiah Ekonomi Islam Kompartemen : Jurnal Ilmiah Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Bilancia : Jurnal Ilmiah Akuntansi JURNAL MANAJEMEN Business, Economics and Entrepreneurship Jurnal Akademi Akuntansi (JAA) RATIO: Reviu Akuntansi Kontemporer Indonesia Akuntansi Bisnis & Manajemen (ABM) Journal of Islamic Economic and Business Research Proceedings Series on Social Sciences & Humanities JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Applied Sciences (FJAS) Review of Applied Accounting Research IIJSE Journal of Fundamental Management (JFM)
Suryo Budi Santoso
Universitas Muhammadiyah Purwokerto
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS MANAJEMEN LABA, KINERJA KEUANGAN DAN PROFITABILITAS BANK SYARIAH DI INDONESIA Yunita Restufani; Maryati Eka Lestari; Suryo Budi Santoso
Journal of Fundamental Management (JFM) Vol 1, No 2 (2021): JULI 2021
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jfm.v1i2.13858

Abstract

AbstractThe purpose of this study is to determine the comparison of earnings management and financial performance in Islamic banks with conventional banks, and how the payment method of mudharabah and musyarakah affect the profitability of Islamic banks. By knowing how earnings management, financial performance, and the effect of financing on the profitability of Islamic banks, we can know how the responsibility of responsibility centers in Islamic banks is. The research data was obtained by conducting case studies on books and the results of previous research. Meanwhile, the method of analysis of this study uses descriptive methods. The results obtained from the research are that responsibility accounting is used by Islamic banks to ease the burden on top management; there are differences in research results in the comparison of earnings management; the ability to earn profits of Islamic banks tends to be higher than conventional banks; and mudharabah has a positive effect while musyarakah has a negative effect on Return of Assets. AbstrakPenelitian ini dilakukan dengan tujuan untuk mengetahui perbandingan manajemen laba dan kinerja keuangan pada bank syariah dengan bank konvensional, serta bagaimana pembiayaan dengan menggunakan metode mudharabah dan musyarakah berpengaruh pada profitabilitas yang dihasilkan bank syariah. Dengan mengetahui bagaimana manajemen laba, kinerja keuangan dan pengaruh pembiayaan terhadap profitabilitas bank syariah, dapat diketahui bagaimana pertanggungjawaban pusat pertanggungjawaban pada bank syariah. Data penelitian diperoleh dengan cara melakukan studi kasus pada buku dan hasil penelitian terdahulu. Sedangkan untuk metode analisis menggunakan metode deskriptif. Hasil yang didapatkan dari penelitian adalah akuntansi pertanggungjawaban digunakan oleh bank syariah untuk meringankan beban manajemen puncak; terdapat perbedaan hasil penelitian dalam perbandingan manajemen laba; kemampuan memperoleh laba bank syariah cenderung lebih tinggi dibandingkan dengan bank konvensional; serta pembiayaan mudharabah memiliki pengaruh positif sedangkan pembiayaan musyarakah berpengaruh negatif terhadap Return of Asset.
The Impact of Teacher Competencies, Academic Supervision, and Principal Leadership on Teacher Performance in the Gambia's Government High Schools Kebba Saine; Suryo Budi Santoso
Proceedings Series on Social Sciences & Humanities Vol. 15 (2024): Proceedings of International Conference on Management, Accounting, Economics, and Bu
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v15i.934

Abstract

The purpose of this study is to determine the impact of teacher competencies, academic supervisors, and principal leadership on teacher performance. A quantitative method was used in this study. A questionnaire utilizing a Likert-type of 5 rating scales was used to collect information using the survey method. The study included 125 respondents who were chosen at random from the senior high schools in Regional Education Directorate I&II. Multiple linear regression and the coefficient of determination test (R2) were used to analyze the data. According to the findings, teacher competencies, academic supervision, and principal leadership all have a positive and significant impact on teachers' performance. Leadership is necessary to guide, oversee, and regulate people, property, and challenges affecting the school, as well as to identify appropriate solutions to problems that may appear in order to achieve the desired objectives. The efforts of the vice principals and other senior teachers as supervisors can supplement the endeavors of the principal to ensure the correct execution of plans and accomplish their objectives. Academic supervision assists teachers in identifying and strengthening their weak areas in order to deliver appropriately, as well as improving their skills and performance. Activities like these could add to good working conditions, ethics, and a welcoming environment for teachers and students, as well as increasing teachers' competencies by providing them with thorough knowledge and mastery of their subject area and job in order boost their performance. This study will give insights into the factors that have a significant impact on teachers' performance.
Teacher Performance from the Perspective of Goal Setting Theory: The Influence of Competence, Work Culture, Motivation, Job Satisfaction, and Work Environment Oddy Irvanto Fatariska; Suryo Budi Santoso; Sri Wahyuni; Hengky Widhiandono
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8532

Abstract

Teacher performance plays a crucial role in determining the quality of education. Although some teachers have demonstrated good performance, issues such as low discipline, lack of participation, and weak collaboration among teachers are still found. This study investigates how competence, work culture, motivation, job satisfaction, and work environment affect the performance of teachers at Muhammadiyah high schools in Banyumas Regency. This study involved 149 teachers from Muhammadiyah high schools in Banyumas Regency. A quantitative survey method was used to analyze the SEM-PLS data after collecting data through an online questionnaire. The results show that competence, work culture, and work motivation do not have a significant effect. In contrast, job satisfaction and work environment have a positive and significant influence on teacher performance. These findings highlight that psychological and environmental aspects are more decisive in improving teacher performance than technical factors. In line with Goal Setting Theory, environmental support and individual satisfaction are key to achieving work goals. Practically, these results imply that Muhammadiyah schools should focus more on creating a healthy work environment and improving teacher well-being. Theoretically, this research also enriches the development of performance models based on psychosocial aspects.
Job Satisfaction And Performance Analysis of BTM Employees In Central Java Galih Prakoso; Suryo Budi Santoso; Naelati Tubastuvi; Sri Wahyuni
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 1 (2023): JIEI : Vol.9, No.1, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i1.6696

Abstract

The aim of this study is to analyze the Islamic work ethics, motivation, compensation effect both direct and indirectly through job satisfaction to performance. The relationship between variables using the concepts in the theory of social change and Maslow's perception of basic human needs. This is quantitative research with primary data obtained from questionnaires filled out by BMT employees throughout Central Java with as many as 185 research samples. The research data were analyzed for the level of validity and reliability and then processed using the Structural Equation Model (SEM). The findings show that Islamic work ethic, motivation and compensation positively affect employee performance both direct and indirect through job satisfaction as an intervening variable. The results of this study confirm the theory of social change and Maslow's theory that socially valued activities within a company can positively increase employee performance. This research has implications for microfinance institutions to be able to implement effective strategies to improve internal performance. This research is limited to microfinance which is directly intervened by the Muhammadiyah Foundation
Co-Authors Ainul Faizah Zahroh Amir Ayu Andini Bima Cinintya Pratama Caesara Insan Juniar Dwi Winarni Edi Joko Setyadi Eko Haryanto Elza Devi Wiranti Ernawati Ernawati Eti Yustika Hartono Fara Rizqy Salsabila Fika Febrianti Friska Puji Rahayu Fyna Maulina Galih Prakoso Ganut Muharromi Hadi Pramono Hardian Rifanza Hardiyanto Wibowo Hengky Widhiandono Herlina Herlina Herni Justiana Astuti Ira Hapsari Ira Hapsari Ira Sagita Iwan Fakhruddin Kebba Saine Lulu Mardhiyah Sayekti Maryati Eka Lestari Mega Ayu Merdekawati Mudjiyanti, Rina Muhammad Fadhil Maulana Muhammad Ilhan Manzis Muizz Doni Kurniawan Naelati Tubastuvi Novi Sofwatunnisa Novianti Purnama Sari Nur Isna Inayati Nurul Nazmi Oddy Irvanto Fatariska Raka Dwi Pangestu Sandra Dewi Silvia Mutiara Prihanta Siti Nur Azizah Siti Nur Azizah Siti Nur Azizah Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Tiar Rizky Abdillah Tukhfatul Aeny Utari Setia Pratiwi Widi Boerdan Wilson Candra Yunita Restufani