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The Influence Of Budget Participation On Managerial Performance: The Role Of Organizational Commitment And Delegation Of Authority As Intervening Variables Safruddin, Safruddin; Gunarsih, Tri; Awaluddin, Murtiadi
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of budget participation on managerial performance, with the roles of organizational commitment and delegation of authority as intervening variables. Three research hypotheses were tested using SEM PLS. The population in this study consists of all officials, including directors, marketing and registration managers, learning and examination service managers, registration, examination & learning coordinators, and administrative staff within the Open University, particularly in regional offices in Indonesia. A sample of 147 was tested. The results support two hypotheses: (i) Budget participation has a significant effect on managerial performance, and (ii) Budget participation significantly affects managerial performance through organizational commitment. However, the hypothesis testing the effect of budget participation on managerial performance through delegation of authority was not supported. This study emphasizes the importance of budget participation and organizational commitment in enhancing managerial performance, as well as providing insights into factors that do not have an impact in this context.
Pengaruh Total Aset, Debt to Equity Ratio, Inflasi, dan Tingkat Pertumbuhan Ekonomi terhadap Return on Asset Perusahaan ASEAN 2013-2023 Tokit Masditok; Tri Gunarsih; Ira Geraldina; Ake Wihadanto
Jurnal Manajemen Vol. 14 No. 2 (2024): Jurnal Manajemen
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/xs9sgy64

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Total Aset, Debt to Equity Ratio (DER), Inflasi, dan Pertumbuhan Ekonomi terhadap Return on Assets (ROA) perusahaan ASEAN untuk tahun 2013-2023. Metode: Menggunakan unbalanced panel data dari 99 perusahaan, analisis regresi linier berganda dilakukan untuk menguji hipotesis tentang pengaruh variabel-variabel independen terhadap ROA. Hasil Penelitian: menunjukkan bahwa Total Aset memiliki pengaruh positif signifikan terhadap ROA, menunjukkan bahwa perusahaan dengan aset lebih besar cenderung memiliki kinerja keuangan yang lebih baik. DER menunjukkan pengaruh negatif terhadap ROA, mengindikasikan bahwa peningkatan utang dapat menambah risiko dan mengurangi efisiensi pengembalian aset. Inflasi ditemukan berpengaruh negatif terhadap ROA, yang mencerminkan tantangan yang dihadapi perusahaan dalam mengelola biaya pada situasi tingkat harga yang meningkat. Sementara itu, Pertumbuhan Ekonomi berpengaruh positif terhadap ROA, mencerminkan bahwa lingkungan ekonomi yang berkembang memberikan peluang untuk meningkatkan kinerja perusahaan. Impilkasi: penelitian ini memberikan wawasan bagi peneliti, praktisi dan pembuat kebijakan, tentang faktor-faktor yang mempengaruhi kinerja keuangan perusahaan, serta implikasi strategis dalam pengelolaan aset dan struktur modal di berbagai kondisi ekonomi. Keterbatasan: hasil penelitian tidak dapat digeneralisasi untuk wilayah dan periode berbeda. Perubahan wilayah, periode, metode, kebijakan, dan lain-lain dapat memberikan hasil yang berbeda. Keywords: ROA, Total Aset, DER, Inflasi, Pertumbuhan Ekonomi, ASEAN
Causality analysis in corporate social responsibility and financial performance: Evidence from Indonesia Satria, Bagas Ardhi Yoga; Gunarsih, Tri
Asian Management and Business Review Volume 3 Issue 2, 2023
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol3.iss2.art4

Abstract

The causality and bi-causality between corporate social responsibility and firm financial success are examined in this study. Companies listed on the Indonesia Stock Exchange for the years 2018 through 2021 make up the study's population. The sampling method utilized is the purposive sampling method, which involves selecting samples based on criteria. 62 companies made up the sample. The Granger’s causality test is the causality test that is employed. The findings revealed that: 1) Corporate social responsibility has a positive impact on financial performance as measured by price to book value and earnings per share. 2) Price to book value and earnings per share, which are financial performance indicators, have a positive impact on corporate social responsibility. 3) There is a correlation between corporate social responsibility and financial performance, as measured by price to book value and earnings per share, which is bi-causal (two-way causality) and positive in direction.
Spiritual Leadership as a Catalyst for Fraud Prevention in Financial Services: Strengthening Economic Development Through Organizational Culture and Employee Motivation Fahmy, Obaid Mujahid; Gunarsih, Tri; Wening, Nur
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 2 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i1.7009

Abstract

This study aims to explore the impact of spiritual leadership on fraud prevention in financial service companies in Indonesia, focusing on the mediating role of organizational culture and the moderating effect of employee motivation. Employing a quantitative approach, the target population consists of all employees working in banking and non-banking financial service companies across several provinces in Indonesia. The 220 samples are selected through convenience sampling based on participants' availability and willingness. Data is obtained using a 5-point Likert scale questionnaire, and the analysis is conducted using descriptive statistics and Partial Least Squares (PLS) to test the hypotheses. The findings indicate that spiritual leadership significantly influences fraud prevention, both directly and through the organizational culture. Organizational culture effectively mediates the relationship between spiritual leadership and fraud prevention. However, employee motivation does not moderate this relationship. Interestingly, employee motivation does moderate the relationship between organizational culture and fraud prevention. These results imply that financial service companies should cultivate spiritual leadership and a solid organizational culture to enhance fraud prevention efforts while recognizing employee motivation's critical role in this context.
PERAN SPIRITUAL LEADERSHIP PADA KINERJA KARYAWAN: SYSTEMATIC LITERATURE REVIEW Fahmy, Obaid Mujahid; Wening, Nur; Gunarsih, Tri
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 01 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i01.41187

Abstract

Systematic literature review (SLR) ini mengkaji hubungan antara kepemimpinan spiritual dan kinerja karyawan, yang bertujuan untuk memberikan wawasan tentang mekanisme dan hasil praktik kepemimpinan spiritual dalam lingkungan organisasi. Tinjauan ini mencakup literatur empiris dan konseptual yang diterbitkan antara tahun 2016 dan 2023, yang diambil dari database online seperti Semantic Scholar, Google Scholar, dan Publish Or Perish. Sebanyak 42 artikel dipilih untuk dianalisis, dengan fokus pada variabel-variabel termasuk kesejahteraan spiritual, spiritualitas di tempat kerja, kualitas kehidupan kerja, komitmen organisasi, dan kepuasan kerja. Temuan penelitian menunjukkan bahwa kepemimpinan spiritual berpengaruh signifikan terhadap berbagai dimensi kinerja karyawan, antara lain motivasi, perilaku, kreativitas, produktivitas, dan kepuasan kerja. Variabel mediasi seperti spiritual well-being dan workplace spirituality bertindak sebagai mekanisme yang melaluinya kepemimpinan spiritual berdampak pada hasil kerja karyawan, sementara variabel moderator seperti power distance orientation dan leader integrity mengkontekstualisasikan hubungan ini. Penelitian di masa mendatang diperlukan untuk menggunakan pendekatan penelitian multilevel dan menentukan dampak kepemimpinan spiritual pada masyarakat dan para pemimpin itu sendiri, serta menentukan dampak sebaliknya dari kinerja organisasi terhadap pengembangan kepemimpinan spiritual.
THE EFFECT OF CONFLICT CONTROL, SCHOOL CULTURE, AND WORK MOTIVATION ON TEACHER PERFORMANCE AT MADRASAH IBTIDAIYAH ACEH Sari, Rita; Zamal, Syahrul; Gunarsih, Tri; Andayani, Wuryan
Jurnal Asy-Syukriyyah Vol. 26 No. 1 (2025): Jurnal Asy-Syukriyyah
Publisher : STAI Asy-Syukriyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36769/asy.v26i1.880

Abstract

This study aims to partially and simultaneously analyze the influence of conflict control, school culture, and work motivation on teacher performance in madrasah ibtidaiyah Aceh. The research method employed is a quantitative approach. The respondents of the study were 60 teachers of madrasah ibtidaiyah Aceh. The study's sampling technique uses random sampling techniques. The data collection technique was carried out by distributing questionnaires and analysing the research data using multiple regression analysis. The results showed that partially, the three independent variables had an insignificant positive influence on the dependent variables, with t-count value of X1 = 0.362 > 0.05, t-count value X2 = -0.584 > 0.05, and t-count value of X3 = 0.404 > 0.05. However, based on the ANOVA test, it is known that the value of F-count = 6.840 >However, based on the ANOVA test, it is known that the value of F-count = 6.840 > the value of F-table = 2.775, meaning that the three independent variables have a simultaneous positive influence on the dependent variables. It is known that the contribution of the independent variable is 26.8%, and other variables influence the remaining 73.2%. Therefore, it can be concluded that teacher performance in madrasah ibtidaiyah in Aceh is not significantly influenced by conflict control variables, school culture, and work motivation. Still, this study does not disclose other variables that affect teacher performance.
THE EFFECT OF CONFLICT CONTROL, SCHOOL CULTURE, AND WORK MOTIVATION ON TEACHER PERFORMANCE AT MADRASAH IBTIDAIYAH ACEH Sari, Rita; Zamal, Syahrul; Gunarsih, Tri; Andayani, Wuryan
Jurnal Asy-Syukriyyah Vol. 26 No. 1 (2025): Jurnal Asy-Syukriyyah
Publisher : STAI Asy-Syukriyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36769/asy.v26i1.880

Abstract

This study aims to partially and simultaneously analyze the influence of conflict control, school culture, and work motivation on teacher performance in madrasah ibtidaiyah Aceh. The research method employed is a quantitative approach. The respondents of the study were 60 teachers of madrasah ibtidaiyah Aceh. The study's sampling technique uses random sampling techniques. The data collection technique was carried out by distributing questionnaires and analysing the research data using multiple regression analysis. The results showed that partially, the three independent variables had an insignificant positive influence on the dependent variables, with t-count value of X1 = 0.362 > 0.05, t-count value X2 = -0.584 > 0.05, and t-count value of X3 = 0.404 > 0.05. However, based on the ANOVA test, it is known that the value of F-count = 6.840 >However, based on the ANOVA test, it is known that the value of F-count = 6.840 > the value of F-table = 2.775, meaning that the three independent variables have a simultaneous positive influence on the dependent variables. It is known that the contribution of the independent variable is 26.8%, and other variables influence the remaining 73.2%. Therefore, it can be concluded that teacher performance in madrasah ibtidaiyah in Aceh is not significantly influenced by conflict control variables, school culture, and work motivation. Still, this study does not disclose other variables that affect teacher performance.
Effectiveness of RGEC Banks Soundness Level, Exchange Rate and Interest Rate in Predicting Potential Bank Bankruptcy Satriya Dharma Mukti; Tri Gunarsih
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1329

Abstract

This study examines the RGEC-based bank soundness level, Exchange Rate, and Interest Rate in predicting potential banking bankruptcy. The sample in this study consists of 152 data obtained from 38 banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. The results of this study show that Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR) and Self-Assessment Good Corporate Governance (GCG) have a significant positive effect on the potential for bankruptcy, on the other Return on Asset (ROA) have a negative and significant impact on the potential for bankruptcy. Furthermore, the Capital Adequacy Ratio (CAR), Exchange Rate, and Interest Rate have no effect on the potential for bankruptcy. The study results show that four indicators, out of the five indicators of RGEC banks' soundness level, are effective in predicting potential bankruptcy. These results show that if bank management wants to predict and anticipate bankruptcy based on its health level, it can be considered to see and maintain NPL, LDR, GCG self-assessments, and ROA.
APAKAH TRUST MEMDIASI PENGARUH PERCEIVED USEFULNESS DAN PERCEIVED EASE OF USE TERHADAP MINAT PENGGUNAAN QRIS? Gunarsih, Tri; Dyah Febriyani
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 33 No 2 (2025): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v33i2.1180

Abstract

The Quick Response Code Indonesian Standard (QRIS), introduced by Bank Indonesia, aims to unify digital payment systems across Indonesia. However, despite substantial growth in QRIS transactions, the national adoption target is still not achieved, especially among Generation Z, a demographic that has high digital literacy. This study investigates the influence of two Technology Acceptance Model (TAM) constructs, perceived usefulness and perceived ease of use, on intention to adopt QRIS among Gen-Z in Yogyakarta, with trust as the mediating variable. A quantitative approach was taken using purposive sampling, with data collected from 98 respondents through an online questionnaire. Data was analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings show that perceived usefulness and perceived ease of use significantly and positively influence QRIS usage intention, both directly and indirectly through trust. Trust emerges as an important mediating variable that increases the predictive power of TAM in the context of digital payment adoption. This study contributes to the theoretical advancement of TAM by integrating trust as a mediating construct, thereby enhancing its explanatory power in the context of Gen-Z digital payment adoption.
Kepemimpinan kolektif dalam pengembangan budaya organisasi: literature review study Raharjo, Santosa Budi; Gunarsih, Tri; Wening, Nur
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.5, No.1 (2024): June 2024
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v5i1.1343

Abstract

Leadership in a more specific scope becomes a valuable capital in managing the organization. The research method used is a Systematic Literature review. Based on the results of article collection on the classification of sources, themes, and years of publication of articles, 35 articles were obtained that met the article classification. The results show that collective leadership is a collaborative and mutually beneficial leadership process, which allows all elements of an institution to take part in building a certainty that accommodates common goals. Leadership collectivity is the behavior and nature of leaders who involve all staff, to be able to form an organizational culture to be able to work by their respective authorities and duties through a mutually arranged organizational culture, as well as collaborate and be responsible with a collective leadership structure.