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The Effect of Self Efficacy and Information Quality on Behavioral Intention with Perceived Usefulness as Intervening Variable Muslichah Muslichah
Journal of Accounting, Business and Management (JABM) Vol 25 No 1 (2018): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.235 KB) | DOI: 10.31966/jabminternational.v1i25.327

Abstract

The rapid development of technology requires universities to develop an integrated academic information system to support the education process. With the application of the information system, universities can provide better information services to students. The aim of this study is to examine the influence of self-efficacy and information quality on behavioral intention toward academic information system with perceived usefulness as an intervening variable. This study used survey questionnaire in collecting data from one higher institution - STIE Malangkuçeçwara(Malangkuçeçwara School of Economic). The population in this study is all students in the sixth semester. A questionnaire was administered to all 377 students, 311 were returned yielding a response rate 82.5%. This study has three significant findings. First, the direct effect of self-efficacy on behavioral intention to use academic information system (AIS) is significant. Second, the direct effect of information quality on behavioral intention to use AIS is significant. Third, The indirect effect of self-efficacy and information quality on behavioral intention to use AIS through perceived usefulness is not significant
The Adoption of Financial Accounting Standards for Small Medium Enterprises by Muslim Entrepreneurs Muslichah Muslichah; Sunarto Sunarto; Anang Amir Kusnanto; Sri Indrawati; Hariyanto Hariyanto
Journal of Accounting, Business and Management (JABM) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.906 KB) | DOI: 10.31966/jabminternational.v27i1.563

Abstract

This study aims to discuss the adoption of financial reporting and accounting standards for small-medium enterprises (SMEs) by Muslim entrepreneurs. A structured questionnaire was used to collect quantitative data from the SME owners. 214 Muslim owners of SME businesses participated in the survey. The results show that only a few Muslim entrepreneurs prepared financial reports regularly. The main reason for preparing the statement is for calculating tax, borrowing money, and decision making. An unexpected finding from this study is that most of the Muslim owners are unaware of Standard for SMEs. Users of SME financial reports include tax authority, banks, and owners, or shareholders. This study enriches the financial reporting studies by examining the accounting standards for SMEs in a Muslim dominated country. The findings of this study also have implications for the Institute of Indonesia chartered accountants (IICA) as standard setter. IICA must routinely disseminate these standards to SMEs and also assist them in preparing financial reports
Pembiayaan Mudharabah, Musyarakah, Murabahah, dan Tingkat Profitabilitas Bank Syariah di Indonesia Sri Indah Istiowati; Muslichah Muslichah
AFRE (Accounting and Financial Review) Vol 4, No 1 (2021): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i1.5476

Abstract

The purpose of this study is to examine the effect of mudharabah, musharakah and murabahah financing on profitability. The population of this research is Islamic Banks in Indonesia that registered for five consecutive years (2015–2019). The sample of this research are 7 sharia banks, and 5 years periods resulted in 35 observation data. The multiple regression analysis model in used to test the hypothesis. The results of this study indicate that mudharabah, musharakah and murabahah financing have different influence on profitability. Musharakah and murabahah financing risk have negative influances on profitability. In contrast, mudharabah financing risk have positive influence on profitability of Sharia Banks in Indonesia.DOI: https://doi.org/10.26905/afr.v4i1.5476 
CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA DAN KINERJA PERUSAHAAN Devi Dwi Rahmawardani; Muslichah Muslichah
JRAK Vol 12 No 2 (2020): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i2.2251

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This study aims to analyze the direct and indirect effects of Corporate Social Responsibility (CSR) on company performance through earnings management. The objects in this study are companies incorporated in LQ45 in the 2016-2018 period. Samples were taken using a purposive sampling method. The data of this study were analyzed using path analysis. The results showed four important findings: (1) the influence of CSR on company performance is positive and significant, (2) CSR has a negative and significant effect on earnings management, (3) the effect of earnings management on company performance is not significant (4) earnings management cannot mediate the effect of CSR on company performance.
A MODEL INTEGRATING CULTURAL DIVERSITY EDUCATION INTO THE ACCOUNTING CURRICULUM IN HIGHER INSTITUTION Muslichah Muslichah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 7 No. 1 (2017): Maret 2017
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v7i1.333

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Education is one of the elements of character formation and development of human beings. Cultural diversity education is a conscious effort to develop personality inside and outside school to learn about the different kinds of social status, race, ethnicity, religion in order to create a good personality in dealing with issues of cultural diversity. In this article we propose a framework of cultural diversity education in academic program for accounting students. The education emphasizes knowledge of and interaction with other cultures and ethnicities.Cultural diversity education and understanding of the relativity of cultural differences is a our growing sense and awareness of the importance of respect, recognize and accept the diversity that already exist
Pengaruh Pelatihan terhadap Kinerja Pegawai dengan Pembelajaran sebagai Variabel Mediasi Susetyo Dimas Wardhana; Muslichah Muslichah
Jurnal Inspirasi Bisnis dan Manajemen Vol 5, No 1 (2021): JUNI 2021
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.09 KB) | DOI: 10.33603/jibm.v5i1.4926

Abstract

Abstract: This study aims to analyze the effect of training on employee performance with learning as a mediating variable. This research was conducted at the Department of Transportation of Pasuruan Regency with a population of 133 employees and a sample of 99 employees. This research is a causal quantitative research with a survey method. The method of analysis used in this research is path analysis. The results of this study indicate that: 1) Training has a significant and positive effect on performance, 2) Training has a positive and significant effect on learning, 3) Learning has a positive and significant effect on performance, 4) Learning mediates significantly and positively the effect of training on performance.Keywords: Employee Performance; Learning; TrainingAbstrak: Penelitian ini bertujuan untuk menganalisis pengaruh pelatihan terhadap kinerja pegawai dengan pembelajaran sebagai variabel mediasi. Penelitian ini dilaksanakan di Dinas Perhubungan Kabupaten Pasuruan dengan populasi 133 orang dan sampel yang diambil sebanyak 99 orang pegawai. Penelitian ini merupakan penelitian kuantitatif kasual dengan metode survei. Metode analisis yang digunakan dalam penelitian ini menggunakan analisis jalur (path analysis). Hasil dari penelitian ini menunjukkan bahwa : 1) Pelatihan mempengaruhi secara signifikan dan positif terhadap kinerja, 2) Pelatihan berpengaruh positif dan signifikan terhadap pembelajaran, 3) Pembelajaran berpengaruh positif dan signifikan terhadap kinerja, 4) Pembelajaran memediasi secara siginifikan dan positif pengaruh pelatihan terhadap kinerja.
Pengaruh kompetensi terhadap kinerja pegawai dengan budaya organisasi sebagai variabel mediasi Febriani Wahidatun Nirmah; Muslichah Muslichah
INOVASI Vol 17, No 1 (2021): Februari
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v17i1.8093

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Penelitian bertujuan untuk menganalisis pengaruh langsung dan tidak langsung kompetensi terhadap kinerja dengan budaya organisasi sebagai variabel mediasi. Populasi dan sampel penelitian ini adalah semua pegawai PDAM Blimbing  Kota Malang yang berjumlah 78 orang. Metode penentuan sampel yang digunakan dalam penelitian ini adalah metode sampel jenuh. Hasil penelitian ini menunjukkan bahwa: 1). Kompetensi berpengaruh signifikan terhadap kinerja, 2) Kompetensi berpengaruh terhadap budaya organisasi. 3) Budaya organisasi berpengaruh terhadap kinerja, 4). Budaya organisasi memediasi hubungan antara kompetensi dengan kinerja. Temuan penelitian ini memberikan implikasi baik teori maupun praktik. Penelitian ini memberikan kontribusi pada literatur manajemen yang ada berkaitan dengan kompetensi, budaya organisasi dan kinerja. Temuan penelitian ini diharapkan dapat menjadi sumber informasi dan bahan pertimbangan bagi PDAM Blimbing Kota Malang dalam meningkatkan kinerja pegawai, salah satunya yaitu perlunya memberikan pelatihan secara rutin
PEMBERDAYAAN SANTRI UPAYA OPTIMALISASI RUANG TERBUKA HIJAU DAN PENATAAN LANDSCAPE DI PONPES EL-YASMIN Bunyamin Bunyamin; Siti Munfariqoh; Muslichah Muslichah; Sonhaji Sonhaji; Moh. Syadeli; Anang Amir Kusnanto; Sunarto Sunarto; Uke Prajoga; Djoko Sugiono; Siwi Dyah Ratnasari; Lidia Andiani
Jurnal Abdi Masyarakat Vol. 5 No. 1 (2021): Jurnal Abdi Masyarakat November 2021
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v5i1.1964

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The increasingly narrow land in urban areas makes people have to take advantage of the existing land. The concept of urban farming provides a solution by creating green open land in the midst of dense urban buildings. Empowerment of students is a positive effort to realize the goal of Islamic boarding schools to equip students with religious knowledge and general knowledge.The objectives of this activity are: 1) To increase the knowledge and skills of the students in farming on limited land. 2) Provide knowledge about urban farming that can foster an entrepreneurial spirit in the students. 3) Creating a new source of income for the cottage at least from the results of urban farming that can be consumed by the residents of the Islamic boarding school so that they can save on shopping expenses. 4) Empowering productive economic activities in Islamic boarding schools.The implementation method is carried out through training for students, coaches and teachers at Ponpes El Yasmin Banjararum, Singosari, Malang. The result of this activity is to increase the knowledge of the students to learn to live independently, foster an entrepreneurial spirit and fulfill the needs of vegetables independently.
The Effect of Transformational Leadership Style on Job Satisfaction with Trust-In-Leader as Intervening Variable Muslichah Muslichah; Sobikhul Asrori
Journal of Innovation in Business and Economics Vol. 2 No. 02 (2018): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v2i02.6580

Abstract

This research was aimed to analyze direct and indirect effects of transformational leadership style on job satisfaction. The population of research included all employees at the Local Secretariat Office of Pasuruan Indonesia, which was counted for 170 persons. A questionnaire was distributed to this population, and 151 questionnaires were returned, which thus resulting in a response rate of 88.82%. Data analysis procedure is path analysis facilitated by a PLS computer software. Results indicated that: 1) There is a direct, positive and significant effect of transformational leadership style on job satisfaction; 2) There is a direct, positive, and significant effect of transformational leadership style on trust-in-leader; 3) There is a direct, positive, and significant effect of trust-in-leader on job satisfaction; 4) Trust-in-leader mediates the effect of transformational leadership style on job satisfaction. Given all these findings, this research not only has a good implication on practice but also to the  literature concerning the effect of both transformational leadership style and trust-in-leader on job satisfaction. It is also expected that this research provides information that can be used as guidance by the Local Secretariat Office in Pasuruan City Indonesia when it decides to improve employee’s job satisfaction.
PENGARUH SELF EFFICACY, PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN, ASIMETRI INFORMASI TERHADAP BUDGETARY SLACK Galuh Asri Pratiwi; Muslichah Muslichah
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 3 (2023): September - Desember 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i3.4187

Abstract

Individual participation in the company's budgeting process can trigger the emergence of dysfunctional behavior in the form of the individual's tendency to commit budgetary slack.. The purpose of this research is to analyze the effect of self-efficacy, budgetary participation, budgetary emphasis, and information asymmetry on budgetary slack. This research adopts a quantitative approach, utilizing a survey methodology with a structured questionnaire. The analysis method includes descriptive statistics and assessments of data quality and multiple linear regression analysis. The study population and sample consist of 34 employees with structural positions involved in the budget preparation process at the Probolinggo Regency Disaster Management Agency. The findings reveal a negative correlation between self-efficacy and budgetary slack. Moreover, budget participation exhibits a positive influence on budgetary slack, along with budget emphasis. Additionally, information asymmetry is found to have a positive impact on the occurrence of budgetary slack. Keywords: Efficacy, Participation, Emphasis, Asymetric,  Slack