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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIEB : Jurnal Ilmiah Ekonomi Bisnis KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Cendekia Ilmiah
Fauziannor
Sekolah Tinggi Ilmu Ekonomi Pancasetia
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Pengaruh Proses Rekrutmen dan Seleksi terhadap Kualitas Karyawan Baru: Mediasi Kompetensi Karyawan pada PT LGP Banjarmasin Fauziannor, Fauziannor; Rahman, Yudi; Yap, Nonni
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10587

Abstract

This research aims to analyze the influence of the recruitment and selection process on the quality of new employees through the mediation of employee competency at PT LGP Banjarmasin. The research method used is quantitative with data collection techniques through distributing questionnaires to 85 respondents who are new employees recruited in the 2023–2025 period. The data analysis technique uses Partial Least Square Structural Equation Modeling (PLS-SEM). The research results show that the recruitment and selection process has a positive and significant effect on the quality of new employees. In addition, employee competency has been proven to be able to significantly mediate the relationship between the recruitment and selection process and the quality of new employees. These findings confirm that the implementation of systematic, objective and competency-based recruitment and selection procedures can increase the effectiveness of workforce placement and have an impact on improving the quality of the company's human resources. Thus, this research recommends that PT LGP Banjarmasin continue to strengthen the competency-based selection process to obtain employees who suit the organization's needs.
Pengaruh Program LDKKM (Latihan Dasar Kepemimpinan dan Keorganisasian Mahasiswa) terhadap Peningkatan Keterampilan Profesional Mahasiswa dengan Mediasi Motivasi Berorganisasi Fauziannor, Fauziannor
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 2: Februari 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i2.14105

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Laporan Diri Kinerja dan Kompetensi Mahasiswa (LDKKM) terhadap peningkatan keterampilan dengan motivasi berorganisasi sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis Partial Least Squares–Structural Equation Modeling (PLS-SEM). Data dikumpulkan melalui kuesioner dan dianalisis menggunakan SmartPLS. Hasil penelitian menunjukkan bahwa LDKKM berpengaruh positif dan signifikan terhadap peningkatan keterampilan. Selain itu, LDKKM juga berpengaruh positif dan sangat signifikan terhadap motivasi berorganisasi. Selanjutnya, motivasi berorganisasi terbukti berpengaruh positif dan signifikan terhadap peningkatan keterampilan. Temuan ini mengindikasikan bahwa motivasi berorganisasi berperan sebagai variabel mediasi dalam hubungan antara LDKKM dan peningkatan keterampilan. Secara keseluruhan, hasil penelitian menegaskan bahwa penerapan LDKKM yang optimal mampu meningkatkan keterampilan mahasiswa, baik secara langsung maupun tidak langsung melalui peningkatan motivasi berorganisasi.
Pengaruh Akuntabilitas Dan Transparansi Sistem Pemungutan Terhadap Efektivitas Pemungutan Pajak Daerah Melalui Kepatuhan Wajib Pajak: Studi Tentang Pajak Daerah Pada Badan Pendapatan Daerah Kabupaten Tabalong Maria Anastasia; Hardika Muhammad Fatih; Fauziannor, Fauziannor; Rusi Yana Dewi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 3: April 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/j-ceki.v5i3.15190

Abstract

Penelitian ini menggunakan pendekatan kuantitatif dengan metode positivisme untuk menguji hipotesis melalui pengumpulan data angket dan analisis statistik. Populasi penelitian adalah Wajib Pajak yang terdaftar di Badan Pendapatan Daerah Kabupaten Tabalong pada bulan November dengan jumlah 95.048. Sampel menggunakan rumus Lemeshow menghasilkan jumlah minimal 96,04, yang dibulatkan menjadi 100 responden. Data dikumpulkan melalui dokumentasi, wawancara, kuesioner, dan studi pustaka. Analisis data dilakukan menggunakan SEM-PLS dengan SmartPLS 3.0, yang mencakup pengujian validitas, reliabilitas, serta hubungan kausalitas, dengan hipotesis diuji menggunakan uji t-statistik dan analisis mediasi. Hasil penelitian menunjukkan bahwa akuntabilitas sistem pemungutan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, dengan nilai koefisien jalur 0,721, T-Statistics 7,874, dan P-Value 0,000. Transparansi sistem pemungutan tidak berpengaruh terhadap kepatuhan wajib pajak, dengan T- Statistics 0,044 dan P-Value 0,965. Kepatuhan wajib pajak juga tidak berpengaruh terhadap efektivitas pemungutan pajak daerah, dengan T-Statistics 0,476 dan P-Value 0,635. Selain itu, akuntabilitas sistem pemungutan tidak berpengaruh terhadap efektivitas pemungutan pajak daerah melalui kepatuhan wajib pajak, dengan T-Statistics 0,080 dan P-Value 0,936. Namun, transparansi sistem pemungutan berpengaruh positif dan signifikan terhadap efektivitas pemungutan pajak daerah melalui kepatuhan wajib pajak, dengan T-Statistics 14,776 dan P-Value 0,000.
Laporan Keuangan Masjid Berdasarkan ISAK Nomor 35 dan PSAK Nomor 109: Studi Kasus Mesjid Al Ikhlas Banjarmasin Hasdi Suryadi; Abul Hasan Asy’ari; Yudi Rahman; Fauziannor Fauziannor; Imawati Yousida
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.10780

Abstract

his study aims to analyze the financial recording and reporting practices of Al Ikhlas Mosque in Banjarmasin and compare them with the accounting standards that should be applied, namely ISAK 35 on Financial Reporting for Nonprofit Entities and PSAK 109 on Accounting for Zakat, Infaq, and Sadaqah. The research employs a descriptive qualitative approach using primary data obtained through interviews with the mosque’s chairman and treasurer, and secondary data from the 2025 financial records. The findings indicate that the mosque uses a simple cash-in and cash-out recording system without proper fund classification or separation aligned with accounting standards. The mosque has not prepared a statement of financial position, statement of comprehensive income, statement of changes in net assets, cash flow statement, nor notes to the financial statements as required under ISAK 35. Additionally, the mosque has not implemented the required separation of zakat, infaq/sadaqah, and waqf funds in accordance with PSAK 109. The main contributing factors include limited accounting competence among mosque administrators and low awareness regarding the importance of financial transparency and public accountability. This study provides an illustrative model of compliant financial statements based on ISAK 35 and PSAK 109, which can serve as a practical reference to improve accountability and build trust among congregants.
Pengaruh Proses Rekrutmen dan Seleksi terhadap Kualitas Karyawan Baru: Mediasi Kompetensi Karyawan pada PT LGP Banjarmasin Fauziannor Fauziannor; Yudi Rahman; Nonni Yap
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10587

Abstract

This research aims to analyze the influence of the recruitment and selection process on the quality of new employees through the mediation of employee competency at PT LGP Banjarmasin. The research method used is quantitative with data collection techniques through distributing questionnaires to 85 respondents who are new employees recruited in the 2023–2025 period. The data analysis technique uses Partial Least Square Structural Equation Modeling (PLS-SEM). The research results show that the recruitment and selection process has a positive and significant effect on the quality of new employees. In addition, employee competency has been proven to be able to significantly mediate the relationship between the recruitment and selection process and the quality of new employees. These findings confirm that the implementation of systematic, objective and competency-based recruitment and selection procedures can increase the effectiveness of workforce placement and have an impact on improving the quality of the company's human resources. Thus, this research recommends that PT LGP Banjarmasin continue to strengthen the competency-based selection process to obtain employees who suit the organization's needs.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN HULU SUNGAI UTARA Rahman, Yudi; f a k h r i; Fauziannor, Fauziannor; Indriyanti, Novi
KINDAI Vol 22 No 1 (2026): KINDAI
Publisher : JURNAL KINDAI

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

Abstract

ABSTRACT: This study aims to analyze the influence of human resource capacity, information technology utilization, and the government's internal control system on the quality of the Hulu Sungai Utara Regency Government's financial reports, either simultaneously, partially, or predominantly. The study employed a quantitative approach with descriptive and explanatory research methods. The study population consisted of 78 financial employees in 39 regional government agencies (SKPD). Data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The results indicate that simultaneously, human resource capacity, information technology utilization, and the internal control system significantly influence the quality of financial reports. Partially, all three variables also exerted a positive and significant influence, with coefficients of 0.181 (HR), 0.227 (IT), and 0.575 (SPIP), respectively. The most dominant variable was the internal control system, with a beta value of 0.791. The coefficient of determination indicates that 58% of the variation in financial report quality can be explained by these three variables, with the remainder influenced by other factors. These findings indicate that the quality of local government financial reports is largely determined by the synergy between human resource competency, information technology optimization, and the effectiveness of internal control systems. Therefore, improving the quality of financial reports requires a focus on strengthening human resource capacity, developing integrated technology systems, and strengthening the ongoing implementation of internal controls. Keywords: Human Resources Capacity, Information Technology, SPIP, Financial Report Quality, Regional Government
Co-Authors Abul Hasan Asy’ari Asruni f a k h r i fakhri Fazlena, Fazlena Gt. Rafika Halimi, M. Rizal Hardika Muhammad Fatih Imawati Yousida Indriyanti, Novi Jakiroh Kuswardani, Margaretha Ani Maria Anastasia Nonni YAP Rahman, Yudi Risa Rahmawati Risna Afriyanti Ritawaty, Noor Rizalu Mastaqim Rusi Yana Dewi Suryadi, Hasdi yudi rahman Yudi Rahman