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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Business and Economic Publication
Ayu Maretta Maharani
STEI Permata Bojonegoro
Economics, Econometrics & Finance

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Analisis Pengaruh Budaya Organisasi Terhadap Penerapan Sistem Pengendalian Internal Dan Implikasinya Pada Integritas Ukm Di Bojonegoro Ayu Maretta Maharani; Rina Sulistyowati
SUBSTANSI Vol 4 No 2 (2020)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (517.682 KB) | DOI: 10.35837/subs.v4i2.1089

Abstract

Penelitian ini dilakukan untuk menganalisis bagaimana pengaruh Budaya Organisasi terhadap Penerapan Sistem Pengendalian Internal serta Implikasinya pada Tingkat Integritas Perusahaan Berskala Kecil dan Menengah di Bojonegoro. Penelitian ini menggunakan pendekatan penelitian kuantitatif dengan sumber data primer yang berupa kuesioner. Jumlah sampel yang digunakan dalam penelitian ini terdiri dari 72 perusahaan berskala kecil dan menengah yang bergerak di bidang perdagangan dan industri. Analisis dalam penelitian ini menggunakan analisis regresi linier berganda dengan alat analisis SPSS 19.0 for windows. Dari penelitian yang telah dilakukan, telah didapatkan hasil sebagai berikut: Inovasi dan Pengambilan Risiko (X1), Perhatian terhadap Detail (X2), Orientasi Hasil (X3), Orientasi terhadap Tim (X5), Agresivitas (X6) dan Stabilitas (X7) berpengaruh secara signifikan terhadap sistem pengendalian internal (Z). Sedangkan Orientasi Individu (X4) tidak berpengaruh secara signifikan terhadap sistem pengendalian internal (Z). Sistem Pengendalian Internal berpengaruh secara signifikan terhadap tingkat integritas perusahaan berskala kecil dan menengah. Budaya organisasi (inovasi dan pengambilan risiko, perhatian terhadap detail pekerjaan, orientasi hasil, orientasi terhadap tim, agresivitas, dan stabilitas) berpengaruh secara signifikan terhadap sistem pengendalian internal dan berimplikasi terhadap tingkat integritas perusahaan berskala kecil dan menengah.
Model Mediasi Integrasi Operasional: Menghubungkan Otomatisasi dan Kapabilitas Tenaga Kerja dengan Efisiensi Operasional Berkesinambungan Fatchiyatun Ni'mah; Ayu Maretta Maharani; Ouail Brahim Sabri
Business and Economic Publication Vol. 4 No. 2 (2026): Business and Economic Publication
Publisher : Fakultas Ekonomi Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/bep.v4i2.1866

Abstract

This article explains how operational integration links automation and workforce capability to sustained operational efficiency. The study applies an integrative literature review and conceptual synthesis of 32 journal articles published from 2016 to 2026, selected based on construct relevance, traceable metadata, methodological transparency, and evidence proximity. The synthesis proposes two indirect paths. First, automation influences sustained operational efficiency through operational integration. Second, workforce capability influences sustained operational efficiency through operational integration. Partial mediation is the main theoretical expectation because both antecedents may also generate direct benefits. Sustained operational efficiency comprises persistent reductions in process costs, cycle time, resource use, defects, and rework without compromising quality and reliability. Islamic management serves as an ethical lens for assessing itqan, accountability, and waste avoidance rather than as a causal variable. This conceptual model requires longitudinal and multisource validation.
Jebakan Kepatuhan Syariah dan Kinerja Keuangan: Peran Transparansi, Akuntabilitas, dan Audit Syariah Ayu Maretta Maharani; Fatchiyatun Ni'mah; Ahmad Naweed Rahimi Khamosh
Business and Economic Publication Vol. 4 No. 2 (2026): Business and Economic Publication
Publisher : Fakultas Ekonomi Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/bep.v4i2.1867

Abstract

The phenomenon motivating this article is the expansion of formal Sharia-compliance and governance structures while governance-performance evidence remains inconsistent across studies and jurisdictions. The article explains the Sharia compliance trap, a condition in which formal conformity is not yet converted into substantive practice and organizational value. Using a structured integrative literature review, 39 substantive peer-reviewed sources were analyzed; 27 were published in 2021-2026, while older studies were retained when foundational to form-substance and governance arguments. The synthesis used concept coding, relationship mapping, and contradiction mapping. The evidence indicates that formal compliance does not generate a uniform performance premium; transparency operates mainly through conditional and indirect visibility, accountability, and trust pathways; accountability links information to responsibility and corrective action; and Sharia audit functions as anti-decoupling assurance. The article's novelty is a substantive compliance transmission framework grounded primarily in institutional theory, supported by stakeholder, accountability, assurance, and maqasid perspectives. Sharia compliance should therefore be evaluated by its capacity to change processes and outcomes rather than by checklist completion alone.
Co-Authors Ahmad Naweed Rahimi Khamosh Fatchiyatun Ni'mah Ouail Brahim Sabri Rina Sulistyowati