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All Journal Jurnal Studi Manajemen Organisasi BALANCE JOURNAL JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Kinetik: Game Technology, Information System, Computer Network, Computing, Electronics, and Control AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM JEMMA | Journal of Economic, Management and Accounting BALANCE: Economic, Business, Management and Accounting Journal Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Politala Jurnal Ilmu Manajemen Profitability Income: Innovation Of Economics And Management Sustainability Science and Resources Formosa Journal of Applied Sciences (FJAS) CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Indonesian Journal of Multidisciplinary on Social and Technology International Journal of Economic Research and Financial Accounting Journal of Innovative and Creativity Liquidity : Jurnal Ilmu Manajemen dan Bisnis Indonesian Journal of Management Studies Income Journal of Economics Development Jurnal Publikasi Ekonomi dan Akuntansi Amnesty: Jurnal Riset Perpajakan
Ismail Rasulong
Universitas Muhammadiyah Makassar
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Leadership, Environment, and Lecturer Performance: The Mediating Role of Job Satisfaction in Islamic Higher Education Samsul Rizal; Ismail Rasulong; Sentot Imam Wahjono
JURNAL AL-TANZIM Vol 8, No 4 (2024)
Publisher : Nurul Jadid University, Probolinggo, East Java, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/al-tanzim.v8i4.9215

Abstract

Job satisfaction is a crucial factor in an organization's continuity and success, especially in higher education institutions, where retaining and motivating high-performing lecturers is essential for long-term success. This study explores the role of job satisfaction as a connecting factor between leadership behavior, academic atmosphere, and lecturer performance. The method used is an exploratory study with a sample of 200 permanent lecturers with at least a lecturer status from Islamic higher education institutions in South Sulawesi. Data were collected through an online survey using a Likert scale questionnaire, and data analysis was carried out using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method. The study results indicate that job satisfaction functions as a full mediating variable, where the impact of leadership behavior and academic atmosphere on lecturer performance is only significant through job satisfaction as a mediator. However, neither leadership behavior nor academic atmosphere substantially directly impacts lecturer performance. The implications of this study indicate the importance of job satisfaction in improving lecturer performance and the need for further research with a broader sample and more diverse variables to deepen understanding of the field of human resource management in the academic context.
Analisi Efektivitas Pengendalian Internal terhadap Mitigasi Risiko Kecurangan dalam Pengelolaan Keuangan Daerah (Studi Kasus BPKD Kabupaten Gowa) sitti Aliyah; Ismail Rasulong; Asriani Hasan
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.696

Abstract

This study is motivated by the high risk of fraud in local government financial management, which remains a significant issue in the public sector. Weak internal control implementation, limited effectiveness of internal audit, and low anti-fraud awareness may create opportunities for financial misconduct. This research aims to analyze the effectiveness of internal control in mitigating fraud risk in local financial management at the Regional Financial Management Agency (BPKD) of Gowa Regency, as well as to examine the role of internal audit and anti-fraud awareness in supporting the internal control system. The study employs a descriptive qualitative approach, with data collected through in-depth interviews, observation, and documentation. Key informants include officials and staff directly involved in financial management and oversight processes. The findings indicate that internal control at BPKD Gowa Regency has been implemented in accordance with existing regulations; however, its effectiveness has not been fully optimized due to limitations in human resources, inconsistencies in procedural implementation, and high workload pressures. Internal audit and anti-fraud awareness play a crucial role in strengthening internal control and reducing fraud risk. This study concludes that strong synergy among internal control, internal audit, and anti-fraud awareness is essential to enhance accountability, transparency, and integrity in local government financial management.
Human Resources Development in the Context of Improving Service Quality at the West Sebatik Sub-district Office, Nunukan Regency, North Kalimantan Province lilisnawati; Ismail Rasulong; Sri Andayaningsih
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.11054

Abstract

This study aims to analyze the development of human resources (HR) in improving the quality of public services at the West Sebatik Sub-district Office, Nunukan Regency, North Kalimantan Province. The research uses a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. The research informants amounted to nine people who were selected using purposive sampling techniques, consisting of elements of leaders, employees, and service recipients. Data analysis was carried out using the Miles and Huberman interactive model which includes data reduction, data presentation, and conclusion drawn. The results of the study show that human resource development through continuous training and coaching plays an important role in improving the competence of apparatus, especially in mastering digital-based service technology. The quality of public services at the West Sebatik Sub-district Office is considered good, which is shown by the attitude of the apparatus who are professional, responsive, friendly, and able to provide clear service information to the community. The use of information technology and social media also supports the effectiveness of services. However, there is still a discrepancy between the educational background of employees and the positions they occupy, so it requires more targeted competency development. The level of public satisfaction with services is very good, as evidenced by the value of the Community Satisfaction Survey (SKM) which continues to increase from 90.83 in 2024 to 90.94 in 2025. Thus, sustainable human resource development has been proven to make a positive contribution to improving the quality of public services in border areas.
Green Management and Corporate Sustainability Outcomes: (A Systematic Review of ESG, Governance, and Triple Bottom Line Integration) Mutmainna Rachman; Ismail Rasulong; Muhammad Yusuf
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 1 (2026): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i1.9666

Abstract

Green management has evolved from operational environmental practice into a strategic capability embedded in governance and organizational decision making. Yet evidence on its effects on corporate sustainability remains fragmented and context dependent. This study conducts a Systematic Literature Review following PRISMA 2020 using peer-reviewed studies indexed in Scopus and Web of Science. From 2,484 records, 32 studies were retained for in-depth synthesis. The evidence is organized into four themes: governance and leadership, sustainability reporting and disclosure credibility, operational integration through innovation, controls and human resource management, and sustainability outcomes involving trade-offs, non-linearities and risks. Green management generally improves ESG and Triple Bottom Line outcomes when supported by strong governance, credible disclosure and internal capabilities. However, the literature also identifies non-linear ESG-performance relationships, greenwashing risks and sectoral or institutional contingencies. Integrating resource-based, stakeholder, legitimacy, signaling and agency perspectives, the review conceptualizes green management as a multi-level organizational capability and identifies priorities for more comparable measurement, stronger causal designs and context-sensitive sustainability research.
Co-Authors A Nur Achsanuddin UA Abdul Khaliq Abdul Rahman Rahim Ahmad AC Ahmad Ahmad Ananda Muchksin Maraja Riforio Andi Jam'an Andi Mappatompo Andi Rustam Anna Marina Anur Achsanuddin Anur achsanuddin UA Arfinayanti Syam arniati, arniati Aslinda Anwar Asriani Hasan Asriati Asrijal Bintang Chayrunnisa Zalzabila Dg Maklassa Dg. Maklassa Fachry Abda El Rahman Faidul Adzim faisal hardiansyah Fam Soo Fen Indri Nursyafirah Irwan Abdullah J, Jusriadi Kahar Kahar Kahar Karsinah Sidi lilisnawati Lisdayanti Lisdayanti Mahmud Nuhung Maya Silviani Moh. Aris Pasigai Muchran, Muchriady Muh. Ikram Muh. Nur R Muh.Nur R Muhammad Difky Al Qadri Muhammad Rusydi MUHAMMAD YUSUF Muhammad Yusuf Mutmainna Rachman Nirmala Sari Nur Aksih Islamiah Raden Mohamad Herdian Bhakti Rahayu Japar Rini Rudi Salam Samsul Rizal Sentot Imam Wahjono Sitti Aliyah Soo-Fen Fam Sri Andayaningsih Sukmawati Sukmawati Syafika Nur Sabina Syarifuddin Syarifuddin Wa Ode Rayyani Wardiena Nurul Zafiqa