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Integrating Procedural Justice and Budget Participation in Islamic Public Governance: Implications for Sharia-Based Managerial Performance Rachmawati, Lia; Aspirandi, Rendy Mirwan; Widyani, Inneke Putri
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.3187

Abstract

The purpose of this study is to examine the effects of budget participation, budget procedural fairness, and organizational commitment on sharia-based managerial performance, with budgetary slack as a mediating variable. The research method employs a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) based on survey data from public sector organizations. The results show that budget participation and budget procedural fairness have a positive and significant impact on sharia-based managerial performance, while organizational commitment has no direct effect. Budget procedural fairness and organizational commitment positively affect budgetary slack, and budgetary slack positively influences managerial performance, but does not mediate the relationships among variables. The theoretical and practical implications highlight the role of goal clarity and procedural justice in enhancing sharia-based performance, supporting Goal-Setting Theory and Path-Goal Theory. From a policy perspective, the findings underscore the importance of participatory and fair budgeting systems in Islamic public governance to promote accountability and public welfare. The novelty of this study lies in integrating behavioral organizational theories with sharia-based managerial performance, contributing to the advancement of Islamic economics and global public governance literature.
Unveiling Budgetary Slack: How Internal Control Systems Mediate the Effects of Competence and Whistleblowing Lia Rachmawati; Diana Dwi Astuti; Muhammad Rijalus Sholihin; Inneke Putri Widyani; Norita Citra Yuliarti
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 13 No. 1 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v13i1.14480

Abstract

This study examines the effect of village apparatus competence and whistleblowing on budgetary slack, with the internal control system serving as a mediating variable. Employing a quantitative research design, the study applies the Structural Equation Modeling–Partial Least Squares approach to test both direct and indirect relationships among the variables. The sample for this study was determined using a census approach, encompassing all 226 villages in Jember Regency. Primary data were obtained through a structured questionnaire administered to a designated village official serving as a key informant, specifically those responsible for budgeting and financial management at the village level.  The results indicate that the village apparatus competence and whistleblowing positively affect the effectiveness of the internal control systems.  At the same time, both variables exert a negative effect on budgetary slack. Furthermore, the internal control systems negatively affect budgetary slack and partially mediate the relationships between village apparatus competence, whistleblowing, and budgetary slack. Theoretically, this study extends the Goal-Setting Theory by demonstrating that the alignment between budgetary objectives and actual outcomes in village governments depends on the integration of individual competence and ethical reporting mechanisms through an effective internal control system. Practically, the findings provide evidence-based insights for strengthening village financial governance through capacity building, robust internal controls, and accessible whistleblowing mechanisms.
Pengaruh Kontrak Psikologis, Budaya Organisasi, Motivasi Kerja, dan Gaya Kepemimpinan Terhadap Kinerja Guru SMK Teknologi Balung Kabupaten Jember Ferdiansah, Sulhan; Hary Sulaksono; Lia Rachmawati
Bata Ilyas Educational Management Review Vol. 6 No. 1: January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

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Abstract

Purpose: This study aims to analyze the influence of psychological contracts, organizational culture, work motivation, and leadership style on teacher performance at SMK Teknologi Balung, Jember Regency, both partially and simultaneously. The background of this study is based on the importance of improving teacher performance as a key factor in supporting the quality of education in vocational high schools. Research Design and Methodology: The research employed a quantitative method with a descriptive approach. The population consisted of 57 active teachers, with a sample of 40 respondents selected through simple random sampling. Data were collected using a Likert-scale questionnaire. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26, preceded by validity, reliability, and classical assumption tests. Findings and Discussion: The results indicate that psychological contracts, organizational culture, work motivation, and leadership style have a significant effect on teacher performance, both partially and simultaneously. Partially, organizational culture was found to be the most dominant variable affecting teacher performance, contributing 78.2%. Simultaneously, the four independent variables contributed 89.8% to teacher performance, while the remaining percentage was influenced by other factors outside the research model. Implications: The conclusion of this study confirms that improving teacher performance can be achieved through strengthening psychological contracts, fostering a positive organizational culture, increasing work motivation, and implementing effective leadership styles within the school environment
Pengaruh Gaya Kepemimpinan, Budaya Organisasi, Keadilan Organisasi, Motivasi Kerja dan Kepuasan Kerja Terhadap Kinerja Pegawai Pada Kantor Unit Pelaksana Penimbangan Kendaraan Bermotor di Klakah, Lumajang Pribadi, Mochamad Teguh Yanuar; Prastyowati, Agustin Hari; Rachmawati, Lia
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10997

Abstract

Permasalahan utama pada Penelitian ini adalah keterbatasan sumber daya manusia (SDM) yang berdampak pada kinerja pemeriksaan kendaraan. Kekurangan jumlah petugas atau ketidakseimbangan beban kerja antar pegawai menyebabkan frekuensi pemeriksaan tidak dapat dilakukan secara optimal setiap bulannya. Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan, budaya organisasi, keadilan organisasi, motivasi kerja, dan kepuasan kerja terhadap kinerja pegawai di Unit Pelaksana Penimbangan Kendaraan Bermotor (UPPKB) Klakah. Penelitian kuantitatif ini melibatkan seluruh 30 orang pegawai sebagai responden dengan menggunakan teknik sampling jenuh. Data dianalisis menggunakan regresi linier berganda dengan bantuan SPSS, yang didahului oleh uji asumsi klasik dan instrumen. Hasil uji parsial (t) menunjukkan bahwa gaya kepemimpinan, keadilan organisasi, motivasi kerja, dan kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja, sementara budaya organisasi tidak berpengaruh signifikan. Hasil uji simultan (F) membuktikan bahwa kelima variabel secara bersama-sama berpengaruh signifikan terhadap kinerja pegawai. Disimpulkan bahwa untuk meningkatkan kinerja di UPPKB Klakah, fokus kebijakan manajerial harus diarahkan pada penguatan kepemimpinan, penegakan keadilan organisasi, peningkatan motivasi, dan kepuasan kerja pegawai.
Analysis of Local Banana Product Diversification as Market Expansion Through Digital Finance Muhammad Rijalus Sholihin; Lia Rachmawati; Nur Andita Prasetyo
ABM: International Journal of Administration, Business and Management Vol 8 No 1 (2025): June 2025 - November 2025
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v8i1.1579

Abstract

This study analyzes the diversification strategy of banana-based products in Lumajang Regency through the utilization of financial technology (fintech) and digital finance as an effort to expand markets nationally and internationally. Lumajang, as one of the largest banana producers in East Java with a production of 716,624 quintals in 2023, shows significant potential for developing value-added processed banana products. However, most small and medium enterprises (SMEs) still face challenges in product innovation, limited digital marketing, low adoption of fintech, and high logistics costs for market expansion. Using a qualitative case study approach with the CIPOO (Context-Input-Process-Output-Outcome) framework, data were collected through participant observation, in-depth interviews, and document studies. The findings reveal that although several banana-based products such as chips, banana flour, and beverages have been developed, the lack of digital literacy and financial inclusion limits their competitiveness. Digital marketing channels remain local and informal, while knowledge of export administration and packaging standards is still insufficient. The integration of fintech and digital finance is identified as a key driver to improve access to capital, enhance transaction efficiency, and expand market reach. This research concludes that intensive mentoring in product diversification, digital literacy, and export packaging is crucial to strengthening SMEs’ competitiveness and supporting sustainable development goals (SDGs) in the region.