Hendra Harmain
Universitas Islam Negeri Sumatera Utara, Indonesia

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Consistency, accountability, and transparency in mosque financial management based on psak no. 109 (case study of the mosque in bandar khalipah village) Muhammad Irvan Fauzi; Hendra Harmain
Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i6.1198

Abstract

This study aims to determine consistency, accountability, and transparency in the financial management of mosques in Bandar Khalipah Village as reviewed based on PSAK 109. The objects of this research are 3 mosques located in Bandar Khalipah Village namely Al-Ishlah Mosque, Babussalam Mosque, and Miftahul Iman Mosque. The type of research used in this research is descriptive qualitative research. Data sourced from primary data and secondary data with data collection techniques used in this study are documentation, field observations, and interviews. Based on the results of this study it can be concluded that the financial reports at Al-Ishlah Mosque, Babussalam mosque, and Miftahul Iman mosque as a whole are not in accordance with PSAK 109 because of several problems or obstacles found, namely the lack of information about PSAK 109 and the lack of ability of managers to make reports financial statements in accordance with PSAK 109.
Analisis Pengaruh Akuntabilitas Administrasi, Kepuasan Kerja, Keterlibatan Pegawai Terhadap Kualitas Kinerja Pegawai Daffa Roghib; Hendra Harmain; Hotbin Hasugian
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.704

Abstract

Penelitian ini menyoroti pentingnya akuntabilitas administrasi, kepuasan kerja, dan keterlibatan pegawai terhadap kualitas kinerja pegawai di Kantor Kelurahan Medan Helvetia, dengan fokus pada bagaimana faktor-faktor tersebut berkontribusi terhadap efektivitas pelayanan publik. Selain itu, penelitian ini bertujuan untuk memberikan wawasan mendalam mengenai peran partisipasi masyarakat dan penerapan prinsip tata kelola yang baik dalam meningkatkan kualitas pelayanan publik di pemerintahan daerah. Akuntabilitas administrasi mengacu pada pertanggungjawaban penyelenggara kepada masyarakat dalam penggunaan sumber daya publik, di mana transparansi dan integritas penting untuk menciptakan kepercayaan dan memastikan efisiensi pengelolaan. Keterlibatan pegawai, kepuasan kerja, dan kinerja pegawai saling terkait, di mana keterlibatan dan kepuasan yang tinggi dapat meningkatkan produktivitas dan kinerja organisasi, sehingga penting bagi manajemen untuk menciptakan lingkungan kerja yang mendukung dan memberikan peluang pengembangan bagi karyawan. Penelitian ini menganalisis pengaruh akuntabilitas administrasi, keterlibatan pegawai, dan kepuasan kerja terhadap kinerja pegawai di Kantor Kelurahan Medan Helvetia dengan menggunakan pendekatan kuantitatif dan metode kausal komparatif, serta mengumpulkan data melalui teknik convenience sampling dan kuesioner. Analisis data dilakukan menggunakan Partial Least Square (PLS), yang memungkinkan peneliti mengevaluasi model pengukuran dan model struktural, serta menentukan signifikansi pengaruh variabel laten terhadap kinerja pegawai. Hasil penelitian menunjukkan bahwa keterlibatan pegawai berpengaruh positif dan signifikan terhadap kinerja pegawai di Kantor Kelurahan Medan Helvetia, sementara akuntabilitas administrasi dan kepuasan kerja tidak menunjukkan pengaruh signifikan, sehingga manajemen perlu fokus pada peningkatan keterlibatan pegawai dan sistem akuntabilitas untuk menciptakan lingkungan kerja yang lebih produktif. A B S T R A C T This research highlights the importance of administrative accountability, job satisfaction, and employee involvement on the quality of employee performance at the Medan Helvetia Sub- District Office, focusing on how these factors contribute to the effectiveness of public service. Additionally, this study aims to provide in-depth insights into the role of community participation and the application of good governance principles in improving the quality of public services in local government. Administrative accountability refers to the responsibility of administrators to the public regarding the use of public resources, where transparency and integrity are crucial for building trust and ensuring efficient management. Employee engagement, job satisfaction, and employee performance are interrelated, where high engagement and satisfaction can enhance productivity and organizational performance, making it essential for management to create a supportive work environment and provide development opportunities for employees. This study analyzes the effects of administrative accountability, employee engagement, and job satisfaction on employee performance at the Medan Helvetia Sub-District Office using a quantitative approach and comparative causal methods, collecting data through convenience sampling techniques and questionnaires. Data analysis is conducted using Partial Least Square (PLS), allowing researchers to evaluate measurement models and structural models, as well as determine the significance of the influence of latent variables on employee performance. The results indicate that employee engagement has a positive and significant impact on employee performance at the Medan Helvetia Sub-District Office, while administrative accountability and job satisfaction do not show significant influence, thus management needs to focus on improving employee engagement and accountability systems to create a more productive work environment Keywords: Public Service, Governance, Accountability, Performance