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All Journal JCES (Journal of Character Education Society) Owner : Riset dan Jurnal Akuntansi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Akuntansi Manajemen Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI FINANCIAL : JURNAL AKUNTANSI Jurnal Abdimas ADPI Sosial Dan Humaniora Jurnal Pengabdian Mandiri Journal of Islamic Economics Lariba Journal of Culture Accounting and Auditing Journal Economics Technology and Entrepreneur JIEM : Journal Of International Entrepreneurship And Management Journal of Community Empowerment
Nining Asniar Ridzal
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Buton
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE MEDIATION ROLE OF MOTIVATION ON THE INFLUENCE OF COMMUNICATION, BUDGET PARTICIPATION, AND COMPENSATION ON MANAGERIAL PERFORMANCE Resma Frederika; Nining Asniar Ridzal
Journal Economics Technology And Entrepreneur Vol 4 No 04 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i04.2060

Abstract

This study aims to analyze the effect of communication, budget participation, and compensation on managerial performance through motivation as a mediating variable in Regional Apparatus Organizations (OPD) in South Buton Regency Government. The research method used was a quantitative survey approach. Primary data were obtained by distributing questionnaires to 108 respondents, consisting of OPD employees. Data analysis was conducted using SPSS using validity and reliability tests, multiple linear regression, and mediation tests. The results showed that: (1) communication had no significant effect on managerial performance; (2) budget participation has a positive and significant effect on managerial performance; (3) compensation had a positive and significant effect on managerial performance; (4) motivation was able to mediate the relationship between communication and managerial performance. (5) Motivation also mediates the relationship between budgetary participation and managerial performance; however, (6) motivation does not mediate the relationship between compensation and managerial performance. This finding confirms the important role of participation and a fair compensation system in improving the managerial performance of local government officials
Governance of Village-Owned Enterprises-Village Financial Institutions (BUMDesma-LKD) from a Sharia economic perspective: Analysis of institutional readiness Sujana, I Wayan; Ridzal, Nining Asniar
Journal of Islamic Economics Lariba Vol. 12 No. 2 (2026)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol12.iss2.art6

Abstract

IntroductionVillage-Owned Enterprises–Village Financial Institutions are expected to strengthen village economic independence, expand financial inclusion, and improve community welfare through the collective management of local resources. However, in Central Buton Regency, these institutions remain dependent on revolving funds, have limited business diversification, and face weaknesses in administration, transparency, financial reporting, and community participation. Sharia economic governance offers an alternative framework based on justice, accountability, transparency, sustainability, and public benefit; however, its implementation depends on adequate institutional readiness.ObjectivesThis study examines the institutional readiness of Village-Owned Enterprises (VOEs) and village financial institutions (VFIs) in Central Buton Regency to implement governance based on a Sharia economic perspective. It also formulates policy recommendations to support gradual, accountable, and sustainable institutional transformation.MethodThis study used a descriptive qualitative design. Primary data were collected through in-depth interviews, focus group discussions, triangulation, and open-ended questionnaires involving managers, supervisors, religious leaders, beneficiaries, local government representatives, and representatives of Islamic financial institutions. Secondary data were obtained from institutional regulations, administrative documents and financial reports. The data were analyzed using thematic analysis supported by qualitative data analysis software and a strengths, weaknesses, opportunities, and threats analysis.ResultsThe findings show that institutional readiness is partial and uneven. Values such as fairness, transparency, deliberation, and concern for beneficiaries are informally present, but formal Sharia governance mechanisms have not been established. Savings and loan activities still use interest-based arrangements, while sharia contracts, standard operating procedures, supervisory structures, and compliance systems are largely absent. Limited managerial knowledge and inadequate community education also prevent stakeholders from distinguishing Sharia-based governance from conventional practices. Nevertheless, strong religious and cultural acceptance and available institutional partnerships create favorable opportunities for transformation.ImplicationsThe transition toward Shariah-based governance requires coordinated reforms in regulation, managerial competence, supervision, financial administration, digitalization, business diversification, and community participation.Originality/NoveltyThis study contributes to the literature by integrating institutional theory with Sharia economic governance and treating Sharia transformation as a multidimensional readiness process rather than merely a change in financing contracts.
Co-Authors Anita Anita Azaluddin Dewi Mahmuda Ernawati Malik Ernawati Malik Hasni Hasni I Wayan Sujana Karwin Laode La Ishak Mudasir Ali Mahmud Muhammad Idham Kamal Muhammad Safrin Najwa Azzahra Saharuddin Nunung Fitriani Ramli Resma Frederika Siti Rahayu Siti Rahma Yatri Suhirna Vivied Octaviani Wa Ode Elfianti Waode Adriani Hasan Waode Adriani Hasan Waode Erna Yuni Sara