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All Journal Journal of Accounting and Investment Shirkah: Journal of Economics and Business
Hafiez Sofyani
Department of Accounting, Universitas Muhammadiyah Yogyakarta
Economics, Econometrics & Finance

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Budgetary Participation, Compensation, and Performance of Local Government Working Unit: The Intervening Role of Organizational Commitment Afrizal Tahar; Hafiez Sofyani
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (614.036 KB) | DOI: 10.18196/jai.2101142

Abstract

Research aims: This study aims to examine the influence of budgetary participation and compensation influence toward local government performance with organizational commitment as an intervening.Design/Methodology/Approach: The sample used was government officials in Magelang City, Indonesia. The respondents involved in this study were head of the division, head of the sector, head of sub-division, head of sub-sector, and staff. This research used a purposive sampling method. The type of data is primary data that were collected by distributing the questionnaires. 116 respondents were involved as the sample. Partial Leas Square (PLS) was employed to test the hypotheses.Research findings: This study revealed that budgetary participation and compensation influenced organizational commitment. Also, it showed that budgetary participation and compensation indirectly influenced on local government performance through organizational commitment.Theoretical contribution/Originality: This study gives evidence that organizational commitment has a role as a full intervening variable on the relationship between budgetary participation and compensation toward performance.Practitioner/Policy implication: This study gives beneficial information to the regulator and local government management to enhance agencies’ performance.Research limitation/Implication: This study only conducted in Magelang City. Arguably, the reader needs to be carry full in reading this study result, mainly to generalize the study results.
Islamic Education Mentoring Program and the Religiousity of Prospective Accountant Hafiez Sofyani; Mahartika Retno Febri Anggraini; Sabrina Ayunani
Shirkah: Journal of Economics and Business Vol 1, No 2 (2016)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.823 KB) | DOI: 10.22515/shirkah.v1i2.33

Abstract

This study aims to examine differences in the level of ethical sensitivity and commitment of religiosity among prospective accountants pursuing Islamic Education Mentoring Program and those who are not. Samples were accounting students at the University of Muhammadiyah Yogyakarta. To test the hypothesis, this study had carefully applied non-parametric test different techniques, namely the Mann Whitney and Kruskal Wallace. The study states that there are differences in the level of ethical sensitivity of students who take the program and who are not. Commitment religiosity of students who take the program and those who are not has found no statistical difference. Gender differences also take effect on the sentivity level of ethical and commitment of religiousity.Keywords: religiousity, accountant, ethical sensitivity, commitment
Co-Authors Afrizal Tahar Mahartika Retno Febri Anggraini Sabrina Ayunani