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<![CDATA[THE INTERVENING EFFECTS OF PROCEDURAL FAIRNESS AND INTERPERSONAL TRUST ON THE RELATIONSHIPS BETWEEN MULTIPLE MEASURES-BASED PERFORMANCE EVALUATION AND MANAGERS JOB SATISFACTION ]]>
<![CDATA[Sholihin, Mahfud]]>;
<![CDATA[Lau, Chong M.]]>
<![CDATA[ Gadjah Mada International Journal of Business Vol 5, No 3 (2003): September-December ]]>
Publisher : <![CDATA[Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada ]]>
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<![CDATA[Criticisms directed at the use of financial measures alone for performance evaluation have led to much interest in the use of nonfinancial performance measures to balance the financial measures. Hence, much recent research has been directed to investigate the effectiveness sand behavioral consequences of a mix of financial and nonfinancial measures (e.g. the Balanced Scorecard approach) in contemporary settings. However, there is evidence from prior studies to suggest that the manner or how performance measures are used may affect the subordinates behavior and work-related attitudes indirectly through the subordinates perception of the justness of these measures and the interpersonal trust these measures promote. There is also evidence to indicate that it is the extent of the subordinates agreement with the performance measures used in the evaluation, rather than the measures per se, which affects their behavior and work-related attitudes. Subordinates are more likely to agree with performance measures which they regard as fair and which enhance their trust in their superiors. This study therefore investigates if the effects of a mix of financial and nonfinancial measures (such as those used in the Balanced Scorecard approach) on subordinates job satisfaction are indirect through the subordinates perception of the greater extent of fairness (justness) in the evaluation process and the greater extent of trust such a mix of measures promotes. The results, based on a sample of 70 managers, support the expectation that a mix of financial and nonfinancial has no direct effect on subordinatesâ job satisfaction. Instead, the effects of such a mix of performance measures on subordinatesâ job satisfaction are indirect through the enhancement of the subordinatesâ favorable perceptions of procedural fairness and interpersonal trust.]]>
<![CDATA[The Attitudinal and Behavioral Effects of Nonfinancial Measures ]]>
<![CDATA[Agritansia, Putri Paramita]]>;
<![CDATA[Sholihin, Mahfud]]>
<![CDATA[ Gadjah Mada International Journal of Business Vol 13, No 3 (2011): September-December ]]>
Publisher : <![CDATA[Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada ]]>
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<![CDATA[A recent study by Lau and Moser (2008) found that the use of nonfinancial measures for managerial performance evaluation is positively associated with managerial performance via procedural fairness and organizational commitment. It is not clear, however, whether the findings are generalizable to other contexts. Using very different samples, the objectives of this study are to reexamine and to extend Lau and Moserâs model. Our paper is only able to partially support their model, suggesting that management control systems should be designed to fit the contexts.     ]]>
<![CDATA[How Does Procedural Fairness Affect Performance Evaluation System Satisfaction? (Evidence from a UK Police Force) ]]>
<![CDATA[Mahfud, Sholihin]]>
<![CDATA[ Gadjah Mada International Journal of Business Vol 15, No 3 (2013): September - December ]]>
Publisher : <![CDATA[Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada ]]>
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<![CDATA[This paper investigates whether, and if so, how procedural fairness affects performance evaluation system satisfaction in a UK Police Force. Employing a survey method with samples of detective inspectors and detective chief inspectors with significant managerial responsibilities in a UK Police Force, this study finds that procedural fairness affects performance evaluation system satisfaction. Further analysis reveals that the effect of procedural fairness on performance evaluation system satisfaction is mediated by trust. This study provides empirical evidence on how procedural fairness affects performance evaluation system satisfaction. The results of this study may benefit the designer of performance evaluation systems in police organizations. ]]>
<![CDATA[THE EFFECT OF MULTIPLE MEASURES-BASED PERFORMANCE EVALUATION ON MANAGERSâ PERFORMANCE: THE ROLE OF PROCEDURAL FAIRNESS ]]>
<![CDATA[Na’im, Ainun]]>;
<![CDATA[Sholihin, Mahfud]]>
<![CDATA[ Journal of Indonesian Economy and Business Vol 19, No 2 (2004): April ]]>
Publisher : <![CDATA[Journal of Indonesian Economy and Business ]]>
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<![CDATA[Penelitian ini menguji apakah pengevaluasian kinerja manajer yang didasarkan padakombinasi aspek finansial dan nonfinansial (multiple measures-based performanceevaluation) mempengaruhi kinerja manajer; dan jika berpengaruh, apakah pengaruhtersebut dimediasi oleh variabel keadilan prosedural (procedural fairness). Studi inimempunyai hipotesis bahwa multiple measures-based performance evaluation mempunyai pengaruh tidak langsung terhadap kinerja manajer melalui variabel keadilan prosedural.Hipotesis diuji dengan teknik analisis jalur (path analysis) dengan pendekatan regresi.Data yang dianalisis diperoleh dari 70 manajer yang bekerja di perusahaan manufakturyang terdaftar di Bursa Efek Jakarta. Hasil analisis menunjukkan bahwa pengaruhmultiple measures-based performance evaluation terhadap kinerja manajer sebagiandimediasi oleh keadilan prosedural. Hal ini berarti bahwa selain ada pengaruh tidaklangsung yang dimediasi oleh keadilan prosedural, multiple measures-based performanceevaluation juga mempunyai pengaruh langsung terhadap kinerja manajer.Keywords: Managerial performance; multiple performance measures; performanceevaluation; procedural fairness]]>
<![CDATA[EXAMINING THE MODERATING EFFECT OF DEMOGRAPHIC FACTORS OF BOARD OF DIRECTORS ON THE ASSOCIATION BETWEEN CORPORATE GOVERNANCE AND EARNINGS MANAGEMENT ]]>
<![CDATA[Tantri, Sakina Nusarifa]]>;
<![CDATA[Sholihin, Mahfud]]>
<![CDATA[ Journal of Indonesian Economy and Business Vol 27, No 1 (2012): January ]]>
Publisher : <![CDATA[Journal of Indonesian Economy and Business ]]>
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<![CDATA[This study aims to investigate whether corporate governance affects earnings management and if so whether such effect is moderated by age, gender, and educationalbackground of board of directors. Using Moderated Regression Analysis, this study examines a sample of 55 companies listed in the Indonesia Stock Exchange for the period of 2005 to 2009. The results show that corporate governance negatively affects earnings management. Further analyses reveal that the association is moderated by age, gender, and educational background of board of directors. Keywords: corporate governance, earnings management, age, educational background, gender.]]>
<![CDATA[Factors Affecting The Use of Management Accounting Practices in Small and Medium Enterprises: Evidence from Indonesia ]]>
<![CDATA[Prihastiwi, Diah Agustina]]>;
<![CDATA[Sholihin, Mahfud]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 10, No 2 (2018): September 2018 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v10i2.17307
<![CDATA[Small and medium sized enterprises (SMEs) contribute to the development of both developed and developing countries economy. Nevertheless, the focus of the studies in management accounting field is still in the developed countries. Studies on the adoption of management accounting practices (MAPs) in developing countries are still too little. This study explores the level of adoption of MAPs in SMEs sector in one of the developing countries in Indonesia. This study also examines factors which may affect the extent of use of MAPs in SMEs. Logistic regression is applied to analyze the data and to test the hypotheses. It is observed that qualification of internal accounting staffs, participation of owner/manager, and size of the firm significantly affect the use of MAPs in SMEs. The paper serves as a stepping stone to the research in the fields of management accounting and organizational design in Indonesian SMEs.]]>
<![CDATA[Analisis Perbandingan Pengungkapan Tata Kelola Perusahaan Pada Bank Umum Konvensional Dan Bank Umum Syariah Di Indonesia 2010-2013 ]]>
<![CDATA[Putri, Gita Danastri]]>;
<![CDATA[Sholihin, Mahfud]]>
<![CDATA[ JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 2 No 2 (2015): Jurnal Riset Manajemen Juli 2015 ]]>
Publisher : <![CDATA[Program Magister Manajemen STIE Widya Wiwaha Yogyakarta ]]>
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DOI: 10.32477/jrm.v2i2.170
<![CDATA[This study aims to analyze the disclosure level ofcorporate governance report in the annual report of Conventional Commercial Bank (BUK) and Islamic Commercial Bank (BUS) in Indonesia in 2010-2013 with the indicators mentioned in the Bank Indonesia Regulation Number 8/4 / PBI / 2006 which was later revised by Bank Indonesia Regulation No. 8/14 / PBI / 2006 for the BUK and Bank Indonesia Regulation No. 11/33 / PBI / 2009 for BUS. In addition, this study analyzes and compares the growth rate of the disclosure. To achieve the objectives of the research, this study uses content analysis method. The results show that of the eight BUSs studied, only three banks (38%) provide corporate governance disclosure with more than 75%. While for the BUKs sampled, all provide corporate governance disclosure with more than 75%. Related to the growth of the disclosure, the average growth of disclosure for four years,for BUS is 6.27% and for BUK is 3.41%. The highest difference between the disclosure level of BUS and BUK is about 50%.Keywords: content analysis; Conventional Commercial Bank (BUK); Islamic Commercial Bank (BUS); disclosure; corporate governance;]]>
<![CDATA[Investigation into obedience in the face of unethical behavior ]]>
<![CDATA[Salama, Nadiatus]]>;
<![CDATA[El-Rahman, Medina Janneta]]>;
<![CDATA[Sholihin, Mahfud]]>
<![CDATA[ Psikohumaniora: Jurnal Penelitian Psikologi Vol. 5 No. 2 (2020) ]]>
Publisher : <![CDATA[Faculty of Psychology and Health - Universitas Islam Negeri Walisongo Semarang ]]>
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DOI: 10.21580/pjpp.v5i2.7074
<![CDATA[Significant concern about obedience in the face of unethical behavior in many corporate scandals is growing worldwide. However, the issue is underexplored because this type of research is faced by the challenge that the perpetrators are reluctant to harm their image by admitting their wrongdoings. The purpose of this study is to obtain a deeper understanding of the human aspects of obedience in the face of unethical behavior among employees in organizations. Using a qualitative cross-case approach, ten employees were interviewed, representing top, middle, and low-level employees in a broad range of private medium-to-large-sized enterprises. The analysis process involved reducing the raw data into meaningful themes, particularly why employees perform unethical behavior. The study's findings provide complex reasons for obedience in the face of unethical behavior, and it is shown to be the rule and habit of organizations. The respondents also explained why they justified their misbehavior. The employees' viewpoints on obedience in the face of unethical behavior will be useful for organizations to curb unlawful practices in the workplace, as these have detrimental effects on them.]]>
<![CDATA[The Efficiency of Indonesian Islamic Rural Banks: A Stochastic Frontier Analysis ]]>
<![CDATA[Agustina, Dian]]>;
<![CDATA[Sholihin, Mahfud]]>;
<![CDATA[Fithria, Annisa]]>
<![CDATA[ International Journal of Islamic Economics and Finance (IJIEF) Vol 1, No 2 (2019): IJIEF Vol 1 (2), January 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/ijief.1212
<![CDATA[Banking plays an important role in economy acting as an intermediation institution and funding sources for business. When a bank is inefficient in the use of cost, there will be improperly used input, hindering the bank to realize its roles, functions, and objectives. Therefore, analysis of bank efficiency is strongly required. This study aims to measure and analyze the technical efficiency of Indonesian Islamic rural banks by using balanced panel data of Indonesian Islamic rural banksfromquartile I 2011 to quartile IV 2016. The sample includes 58 Islamic rural banks with total 1,392 observations. By using stochastic frontier analysis,the result shows that the average technical efficiency of IndonesianIslamic rural banksreached 86 percent and there are still 14 percent that can be optimized. Overall, the average efficiency of Indonesian Islamic rural banksincreases over the research period. In addition, this study also finds that big banks are more efficient than small banks.]]>
<![CDATA[ANALISIS PENGUNGKAPAN TATA KELOLA BANK SYARIAH DI INDONESIA ]]>
<![CDATA[Cahyo Luthfi Adiono]]>;
<![CDATA[Mahfud Sholihin]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 18, No 2 (2014): May 2014 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jkdp.v18i2.802
<![CDATA[This research aimed to analyze the disclosure level of corporate governance on annual report of BUS (SyariahCommercial Banks) in Indonesia in 2010-2012 with indicator stated in Indonesia Bank Rules number 11/33/PBI/2009. Besides, this research also analyzed the growth of the disclosure level. To reach the aim, thisresearch used content analysis method. The result of research showed that Syariah Mandiri Bank, BCA SyariahBank, and Muamalat Bank had the highest disclosure value while Bukopin Syariah Bank had the highestgrowth average. However, only four BUS had disclosure value above 70 percent and four BUS had growthrank above 5 percent per year. It showed that during 3 year-period the disclosure level of BUS corporategovernance in annual report was not high and it had not had a meaningful growth.]]>
