Article Per Year (5 Year)
p-Index From 2021 - 2026
3.625
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia SOROT: Jurnal Ilmu-ilmu Sosial Ikonomika : Jurnal Ekonomi dan Bisnis Islam EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Tabarru': Islamic Banking and Finance Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Community Engagement and Emergence Journal (CEEJ) ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Ekonomi KIAT Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora IJTIMA': Jurnal Pengabdian Masyarakat Greenation International Journal of Economics and Accounting
Oktaviani, Rona Naula
Fakultas Ekonomi Dan Bisnis (FEB), Universitas Islam Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
ENHANCING MANAGERIAL PERFORMANCE: THE ROLE OF BUDGET PARTICIPATION AND DIGITAL TECHNOLOGY WITH TRANSFORMATIONAL LEADERSHIP AS A MODERATOR Naula Oktaviani, Rona; Adi Putra, Jonni; Khairunnisa
Jurnal Tabarru': Islamic Banking and Finance Vol. 8 No. 1 (2025): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2025.vol8(1).23919

Abstract

Penelitian ini mengkaji pengaruh partisipasi anggaran dan teknologi digital terhadap kinerja manajerial, dengan kepemimpinan transformasional sebagai variabel moderasi, pada Organisasi Pengelola Zakat (OPZ) di Provinsi Riau. Menggunakan pendekatan kuantitatif dengan metode penelitian eksplanatif, data dikumpulkan dari populasi 26 OPZ melalui kuesioner, formulir cetak, dan wawancara terstruktur yang melibatkan manajer tingkat atas, menengah, dan bawah. Data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Temuan penelitian mengungkapkan bahwa partisipasi anggaran dan teknologi digital tidak berpengaruh signifikan terhadap kinerja manajerial, dan kepemimpinan transformasional tidak memoderasi hubungan antara partisipasi anggaran dan kinerja manajerial. Namun, kepemimpinan transformasional memoderasi hubungan antara teknologi digital dan kinerja manajerial secara signifikan dan memiliki efek langsung yang sangat signifikan terhadap kinerja manajerial. Selain itu, budaya organisasi secara signifikan mempengaruhi kinerja manajerial. Penelitian ini menekankan pentingnya kepemimpinan transformasional dalam meningkatkan penggunaan teknologi digital untuk meningkatkan efektivitas manajerial dalam pengelolaan zakat. Laporan ini menawarkan rekomendasi praktis bagi OPZ untuk mengoptimalkan partisipasi anggaran dan teknologi digital sekaligus memanfaatkan kepemimpinan transformasional untuk meningkatkan transparansi, akuntabilitas, dan kepercayaan publik, sehingga meningkatkan partisipasi zakat. Temuan ini berkontribusi pada peningkatan kinerja manajerial dan penguatan kepercayaan pada lembaga pengelola zakat.
The nexus of stakeholder engagement and sustainability performance: A Systematic literature review and research agenda Nursida, Nina; Oktaviani, Rona Naula; Hudayati, Ataina
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study systematically reviews the relationship between stakeholder engagement and corporate sustainability performance, with the aim of identifying prevailing trends, research gaps, and potential future directions. Employing a Systematic Literature Review (SLR) using the PRISMA protocol, relevant studies were extracted from the Scopus database under rigorous inclusion and exclusion criteria. The review reveals that stakeholder engagement exerts a positive influence on sustainability performance across social, environmental, and economic dimensions, although this relationship is moderated by regulatory contexts, governance mechanisms, and organizational communication strategies. Stakeholder Theory emerges as the dominant theoretical lens, while alternative perspectives, such as Dialogic Theory remain underexplored within the literature. Practically, this study provides insights for companies and policymakers seeking to strengthen stakeholder engagement initiatives, enhance transparency in sustainability reporting, and support regulatory frameworks that promote inclusivity. Academically, it contributes a comprehensive synthesis of existing research, outlines key trends and unresolved issues, and offers direction for future studies on stakeholder engagement in corporate sustainability.
Co-Authors Abdul Ghafar Ismail Abdul Rahman, Firdaus Adi Putra, Jonni Amir Husin Angga Zikrul Akbar Anggun Eca Sasmita Annisa Lifriance Ari Suryadi Aswin Putra Ataina Hudayati Azwirman Desmawati Deswarta Devi Kurniawati Devi Kurniawati Dian Saputra Emrinaldi Nur Emrinaldi Nur, Emrinaldi Eny Wahyuningsih Eriyati Eriyati FIRDAUS ABDUL RAHMAN FIRDAUS ABDUL RAHMAN Firdaus AR Ghafar Ismail, Abdul Hidayat Hidayat Johan Arifin Jonni Adi Putra Khairunnisa Khairunnisa Khairunnisa Khairunnisa Khairunnisa Lintang Nur Agia Mohd Nazaruddin Yusoff Nina Nursida nirdukita ratnawati, nirdukita Novriadi Nursida, Nina Poppy Camenia Jamil Pusparini, Debby Rahmat Setiawan Rosyetti Rosyetti Rosyetti Rosyetti Rosyetti Rosyetti Rosyetti, Rosyetti Siska Siska Siska Supriani Sidabolak Syafri Toti Indrawati Vince Ratnawati yenas, oscar