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All Journal Jurnal Siasat Bisnis Jurnal Keuangan dan Perbankan JDM (Jurnal Dinamika Manajemen) JAM : Jurnal Aplikasi Manajemen Jurnal Maneksi (Management Ekonomi Dan Akuntansi) EBSJ Journal of Dedicators Community eCo-Buss Kordinat : Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Munaddhomah: Jurnal Manajemen Pendidikan Islam International Journal of Management Science and Information Technology (IJMSIT) eCo-Fin Cerdika: Jurnal Ilmiah Indonesia Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi VISA: Journal of Vision and Ideas PESHUM
Ibnu Khajar
Fakultas Ekonomi Universitas Islam Sultan Agung (UNISSULA) Semarang - Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Jurnal Siasat Bisnis

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The role of financial accountability control in improving financial performance Novandalina, Arini; Khajar, Ibnu; Ghoniyah, Nunung
Jurnal Siasat Bisnis VOL 28, NO 1 (2024)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol28.iss1.art8

Abstract

Purpose – This study aims to describe the effect of diversity of knowledge and financial capabilities on accountability for behavior control and improvement of financial performance.Design/methodology/approach – The population in this study were all branches of the Baitul Maal Wat Tamwil Sharia Savings and Loans Cooperative (KSPPS BMT) in Central Java. The sample used purposive sampling to obtain 146 respondents. Data were analyzed using the Structural Equation Modeling (SEM) analysis technique with the application of Analysis Moment of Structural (AMOS 24).Findings – The results of the study explain the increase in financial performance based on Behavioral Accounting Theory and Human Resource Management Theory. The behavior control accountability model shows that perceived interest and intention in self-confidence to control accountability behavior as indicated by behavioral intention, perceived behavioral control, process and financial accountability can affect financial performanceResearch limitations/implications – Where the factors of diversity of knowledge and financial capability in shaping accountability for behavior control and impact on financial performance will offer a deeper understanding of the supporting factors for accountability for behavior control and also have an impact on efforts to improve financial performance.Practical implications – A better understanding of the factors influencing improvement efforts should assist accountants in information processing, quality of judgments, accounting problems that arise with accounting users and preparers, and the use of information in accounting decision making.Originality/value – Using and explaining about improving financial performance based on Behavioral Accounting Theory and Human Resource Management Theory. The behavior control accountability model shows that perceived interest and intention in self-confidence to control accountability behavior as indicated by behavioral intention, perceived behavioral control, process and financial accountability can affect financial performance
Co-Authors Ahmad Hijri Alfian Ahmadi, Hanif Amalina, Afrina Atha Arini Novandalina Baskoro Putra, Angga Dwi Bedjo Santoso Kadri Budhi Cahyono Daynestrie, Cindy Yosan Dharmawan, Agam Dina Lusianti Fitrianingtum , Agustina Harjono, La Hartono, H Sri Heru Sulistyo Ismiatun, Ismiatun Kurniyati, Etiek Lutfi Nurcholis Marno Nugroho Maulidana, Syahrul Rizal Mulya Noviana, Nana Mulyana Mulyana Mutamimah Mutamimah Nunung Ghoniyah Nurhidayati Nurhidayati Nurkolis, Lutfi Putra, Angga Dwi Baskoro Rofiqoh, Lela Setiyaningsih, Nurul Sigit Prasetyo Subiyanti, Eny Syaharani, Nila Rahmi Tyasmiyati, Tery Widodo Widodo Wiga Prasetya, Akbar Yusoff, Rushami