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Membangun Human Capital Melalui Kepemimpinan Dan Komitmen Organisasi Nasih, Moh
AKRUAL: JURNAL AKUNTANSI Vol 2, No 2: AKRUAL: Jurnal Akuntansi (April 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n2.p217-232

AbstractEvery company is constructed through two kinds of capital, which is financial capital and intellectual capital. If the companys capital is described as a tree, the human capital, an essential part of intellectual capital, is the resin. Resin allows the tree grows, and only the human capital that enables organizations to grow and develop. Considering the strategic position of human capital, it is a compulsion for a company to develop it. The problem is how to build human capital effectively? This study aimed to identify the factors that determine the development of human capital in an organization. There are 2 (two) major factors that hypothetically influence human capital, which is leadership and organizational commitment. Leadership does not directly affect human capital. Leadership influence human capital through organizational commitment. In other words, organizational commitment is an intervening variable for the relationship or the influence of leadership on human capital. This hypothesis is based on a fact that the function of leadership is oriented and intended to obtain or build the commitment of each personnel. Only committed personnel will provide their best for the organization. Only through the best contributions of every personnel, human capital can be built and developed. Leadership is useless if it can not obtain and create commitment. Personnel are useless, no matter how many and how skilfull they are, if they do not contribute the best for the organization. The presence of personnel without their comitment will be the same with their absence; even they may actually be detrimental to the organization.

THE ANALYSIS OF NON PERFORMING FINANCING (NPF) DETERMINANTS ON INDONESIAN ISLAMIC BANKING (PERIOD FROM JANUARY 2003 - MARCH 2013) Nasih, Mohammad
Journal of Innovation in Business and Economics Vol 4, No 2 (2013)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

This study aims to analyze the factors affecting the Non Performing Financing (NPF) Sharia banking in Indonesia.The factors examined are Economic Performance (EK), Total Financing (FIN), Financing Rate (FR), Dummy Global Financial Crisis (D07) and Inflation Rate (INF).The method used is Cointegration Test.The data used are monthly data.The study time period is from January 2003 to March 2013. Based on the results of statistical analysis it show that each of independent variables, is significantly influence the growth of NPF (non-performing financing) Sharia banking in Indonesia.Results of the study give the implication that the Islamic banking should be correctly applying the precautionary and prudential principles, in providing financing to customers to avoid high NPF in Islamic banking. And the Government as the highest authority of the banking institution, expected to support the financing of Islamic banking sector of the economy by establishing the independent agency, which helped the bank to assess the eligibility of prospective business who proposed financing on Islamic banking

INVESTIGATING STOCK MARKET REACTION ON JAKARTA ISLAMIC INDEX (JII) ANNOUNCEMENT Laila, Nisful; Nasih, Mohammad
Journal of Innovation in Business and Economics Vol 4, No 1 (2013)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

The aim of this research is to investigate the stock market reaction from the event when Jakarta Islamic Index (JII) is announced. The indication of stock market reaction was shown by appearing abnormal return during the date when the emiten are in the list of JII, and also several days before and after the annaouncement day. The method of this research is called event studies. Data collected from daily stock price from Indonesian Stock Exchange data base. By using market adjusted model, it was found that 21 stocks from JII latest list, during 11 days observation shown significant abnormal return, at 5% significant level. The conclusion from this finding is that the information of JII announcement has important content that caused the abnormal return during and around the announcement day. Moreover the information is shown a positive signal for investor, so that caused positive abnormal return

Membangun Human Capital Melalui Kepemimpinan Dan Komitmen Organisasi Nasih, Moh
AKRUAL: JURNAL AKUNTANSI Vol 2, No 2: AKRUAL: Jurnal Akuntansi (April 2011)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n2.p217-232

AbstractEvery company is constructed through two kinds of capital, which is financial capital and intellectual capital. If the company's capital is described as a tree, the human capital, an essential part of intellectual capital, is the resin. Resin allows the tree grows, and only the human capital that enables organizations to grow and develop. Considering the strategic position of human capital, it is a compulsion for a company to develop it. The problem is how to build human capital effectively? This study aimed to identify the factors that determine the development of human capital in an organization. There are 2 (two) major factors that hypothetically influence human capital, which is leadership and organizational commitment. Leadership does not directly affect human capital. Leadership influence human capital through organizational commitment. In other words, organizational commitment is an intervening variable for the relationship or the influence of leadership on human capital. This hypothesis is based on a 'fact' that the function of leadership is oriented and intended to obtain or build the commitment of each personnel. Only committed personnel will provide their best for the organization. Only through the best contributions of every personnel, human capital can be built and developed. Leadership is useless if it can not obtain and create commitment. Personnel are useless, no matter how many and how skilfull they are, if they do not contribute the best for the organization. The presence of personnel without their comitment will be the same with their absence; even they may actually be detrimental to the organization.

Nonaudit services, audit committee characteristics and accruals quality in Malaysia Wan Zurina Nik Abdul Majid; Effiezal Aswadi Abdul Wahab; Hasnah Haron; Dian Agustia; Mohammad Nasih
Asian Journal of Accounting Research Volume ahead-of-print Issue ahead-of-print
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-09-2020-0090

The study examines the relationship between nonaudit services (NAS) and accruals quality in Malaysia. The study also considers several important characteristics of audit committee as the determinant for accruals quality. Next, the study examines whether these characteristics mitigate the relationship between NAS and accruals quality.The study employs descriptive analysis, univariate tests and multivariate regression to investigate the potential effect of NAS on acruals quality. Data for audit committee characteristics were hand collected from annual reports downloaded from Bursa Malaysia's website.Based on 1,118 firm-year observations for the period 2009â€“2011, the study finds that NAS negatively impact accruals quality. This empirical result indicates that the economic bond that is created between auditors and clients restricts the auditors from performing their duty objectively. A fully independent audit committee weakens the negative relationship between NAS and auditor independence.The sample period represents a limitation since it only covers three years of data. This limitation is largely driven by the nature of data collection of NAS fees.These results contribute to Malaysia's policy deliberation to account for the effects of NAS on auditor independence and the oversight role of an audit committee. This study contributes to theoretical perspectives on accruals quality and corporate governance in Malaysia.The novelty of this research, coupled with institutional data in Malaysia, claims the originality of this research.

MANAJEMEN RlSIKO PEMBIAYAAN MUDHARABAH PADA PERBANKAN SYARIAH M Nasih; Nisful Laila; - Dewikarina
MediaTrend Vol 8, No 2 (2013): Oktober
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v8i2.1778

Mudharabah is a partnership contract with the principle of profit sharing which is applied in Islamic banks. The data financing on Islamic Banking Development Report in the last four years shows murabahah financing has a large portion of financing with a stable condition of development, on the contrary mudharabah financing has a small financing and declining percentage. The purpose of this research is to determine risk management of mudharabah financing in Islamic banking with a limit to the causes of the low number of mudharabah financing, the common problems and solutions.The method of the research is using a qualitative approach with a case study strategy. The informants are obtained from 3 Islamic Banks or Bank Umum Syariah (BUS), namely BMI, BSM and BNIS. The data collection is conducted by linking the questions and the obtained data with the conclusion of the result of interview data with the Account Officer from the 3 Islamic Banks; BMI, BSM, and BNIS.The result of the research shows that the low number of mudharabah financing is caused by the big considerable risk, it is the risk of losses, particularly on the income of the bank. Meanwhile, the problem that commonly occur is non-performing financing because of the side streaming and manipulated data. The solution is restructuring to the bank's customer who has a good faith, on the contrary with different personality of bank's customer will be put into the collateral execution.

PERFORMANCE MANAGEMENT MODEL OF BANKING COMPANIES IN INDONESIA Moh. Nasih
MediaTrend Vol 5, No 2 (2010): Oktober
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v5i2.1783

Bank is a financial institution with a function as an intermediary and creates its benefits through withdrawls and lending funds to the community. To obtain optimal profits, banks have to manage any resources and controlled assets. This study aimed to develop and examine the model of performance creation through asset, human cost, equity, intellectual capital and non-financial performance.The study was conducted in the Indonesian banking companies. The data obtained were processed using SEM techniques. The results show that the model developed can be accepted by probability (p) 0,277 (more than 0,05) x2 model 5.100; RMSEA 0,049 (less than 0,08) and GFI 0,985 (more than 0,90). This means that the banking company's financial performance is determined by how it is performing its function as an intermediary institution that is manifested in non-financial performance. In addition, the factor of intellectual capital, assets, human cost and the equity are together is an important determinant of superior performance of the company. As such, those factors should get attention and managed in a healthy, optimal, proportional, and cautious way.

Pengaruh Public Service Motivation Dan Organizational Citizenship Behavior Terhadap Kinerja Organisasi Pemerintahan Puput Tri Tri Komalasari; Moh. Nasih; Teguh Prasetio
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 2 No. 2 (2009): Jurnal Manajemen Teori dan Terapan - Agustus 2009
Publisher : Universitas Airlangga

Public sector organizations, namely governments, are described as “non-productive and inefficient organization”. This negative image of public sector organizations has arisen as a consequence of low public sector organization performance. Public sector performance improvement can be done by manipulating motivational dimensions of public service employee. This research aims to empirically test effect of public service motivation and organizational citizenship behavior (OCB) on organizational performance in the public sector of Indonesia. In addition, this study also focuses on individual factor of motivation, such as job satisfaction and organizational commitment. This paper employed 108 respondents that were sampled using convenient sampling. The result showed that there were positive significant influences of public service motivation and job satisfaction on organizational performance. Unfortunately, this study failed to give a proof that OCB influences organizational performance. Moreover, this study showed that there is differences level of motivational between men and women. On average, women have job satisfaction and public service motivation higher than men. This implies that women more satisfy at work than men, and women more likely to value intrinsic reward than men

Tingkat Kepatuhan Wajib Pajak Dan Tarif Pajak: Uji Pengaruh Karakteristik Pendapatan Puput Tri Komalasari; Moh. Nasih
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 3 No. 2 (2010): Jurnal Manajemen Teori dan Terapan - Agustus 2010
Publisher : Universitas Airlangga

The research was intended to investigate the relationship between tax tariff and the compliance of tax payer; and how this relationship was affected by type of income (endowed income vs earned income). The degree of the tax payer compliance was measured based on reported income. The treatment of the experiment was conducted in accordance with variables of reported income (endowed v.s. earned income) and variables of tax tariff (15% vs 30%). The testing results on the impact of endowed income towards the degree of tax payer compliance indicated that there was no distinct difference on the degree of tax payer compliance towards the application of lower tax tariff of 15% as well as higher tax tariff of 30%. This premise possibly resulted from the nature of the participants as a risk averse receiving endowed income, providing that how hard they worked, they received constant amount of incomes. The testing toward participants receiving earned income revealed that they responded positively toward the increase of tax tariff by encouraging the degree of compliance to report their tax. This issue is in line with economics theory stating that tax-evasion-gamble brings higher risks whenever the tax tariff rises. Thus, the risk faced by the tax payer will increase in the line with the incline of audit and penalty probability.

Membangun Human Capital Melalui Kepemimpinan Dan Komitmen Organisasi Moh Nasih
AKRUAL: JURNAL AKUNTANSI Vol 2 No 2: AKRUAL: Jurnal Akuntansi (April 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n2.p217-232

AbstractEvery company is constructed through two kinds of capital, which is financial capital and intellectual capital. If the company's capital is described as a tree, the human capital, an essential part of intellectual capital, is the resin. Resin allows the tree grows, and only the human capital that enables organizations to grow and develop. Considering the strategic position of human capital, it is a compulsion for a company to develop it. The problem is how to build human capital effectively? This study aimed to identify the factors that determine the development of human capital in an organization. There are 2 (two) major factors that hypothetically influence human capital, which is leadership and organizational commitment. Leadership does not directly affect human capital. Leadership influence human capital through organizational commitment. In other words, organizational commitment is an intervening variable for the relationship or the influence of leadership on human capital. This hypothesis is based on a 'fact' that the function of leadership is oriented and intended to obtain or build the commitment of each personnel. Only committed personnel will provide their best for the organization. Only through the best contributions of every personnel, human capital can be built and developed. Leadership is useless if it can not obtain and create commitment. Personnel are useless, no matter how many and how skilfull they are, if they do not contribute the best for the organization. The presence of personnel without their comitment will be the same with their absence; even they may actually be detrimental to the organization.

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