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All Journal Vokasi: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma JPM17: Jurnal Pengabdian Masyarakat EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal SOLMA JEMPER (Jurnal Ekonomi Manajemen Perbankan) Akuntansi'45 Jurnal Akuntansi Manado (JAIM) Research Horizon Enrichment: Journal of Multidisciplinary Research and Development
Mitha Endah Aprilia
Universitas Gajayana
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Akuntansi Multiparadigma

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DETERMINAN KINERJA BANK ISLAM Mitha Endah Aprilia; Rosidi Rosidi; Erwin Saraswati
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.98 KB) | DOI: 10.18202/jamal.2017.08.7060

Abstract

Abstrak: Determinan Kinerja Bank Islam. Studi ini bertujuan menguji pengaruh sistem pengukuran kinerja strategis dan pengendalian interaktif terhadap kinerja bank Islam. Pengumpulan data dilakukan dengan mail survey kepada bank Islam di Jawa Timur dan diolah menggunakan Partial Least Square. Hasil studi membuktikan bahwa pengendalian interaktif dan sistem pengukuran kinerja strategis mampu memfasilitasi organisasi. Selain itu, kapabilitas memberikan andil dalam meningkatkan kinerja organisasi. Hal ini menjadi penting supaya informasi sumber daya yang dihasilkan mendapatkan keuntungan. Meskipun demikian, sistem pengukuran kinerja strategis tidak berpengaruh terhadap kinerja karena perbedaan karakteristik bank Islam membuat peningkatan perubahan lingkungan. Abstract:  Determinant of Islamic Banks Performance. This study aims to examine the effect of strategic performance measurement system and interactive control on Islamic banking performance through capability. Data collection was done by mail survey to Islamic Bank in East Java and processed using Partial Least Square.. The study proves that interactive controls and strategic performance measurement systems are able to facilitate the organization. In addition, the capability contributes to improving organizational performance. These results become important so that information resources generated benefit. Nevertheless, the strategic performance measurement system has no effect on performance due to the different characteristics of Islamic banks making improvement in environmental change.
Co-Authors . Rosidi Agung Agung Diky Triscahyono Angga, Kalpin Octavianus Anwar Made Ariska, Widi Dwi Dwi Orbaningsih Erwin Saraswati Fahmi Poernamawatie Ferdian Hendrasto Fitri, Baiq Rosi Nur hary wijayanto, yudha M. Yogi Riyantama Isjoni Maulana Abdul Rahman Meilina Retno Hapsari Prila Safril Ataladin Madani Putra, Oddi Soekarno Rahayu, Laras Puji Rika Amelia Ganggi Risa Juliadilla Rizkyatul Khoiriyah Sugeng Mulyono Umi Muawanah Yeni Tata Rini