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Ihyaul Ulum
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Malang, Malang, Indonesia
Economics, Econometrics & Finance

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Kompetensi SDM Sebagai Mediasi Dalam Good Governance Dan Anggaran Berbasis Kinerja Pada Pengelolaan Dana BOS Aviani Widyastuti; Winda Oktamelinia Titong; Ihyaul Ulum
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (990.119 KB) | DOI: 10.22219/jrak.v12i2.22014

Abstract

The phenomenon that often occurs in the management of BOS funds is the problem of fraud and ineffectiveness, from 2016 to 2021 there are 240 corruption cases and of these cases the most corruption is related to the use of BOS funds, which is 52 cases. This study aims to examine the effect of Good Governance and Performance-Based Budgeting on BOS Fund Management with HR Competence as an Intervening variable. The sampling method used the census method with the number of respondents 66 people. Questionnaires were distributed to private schools under the Ministry of Religion in Luwuk Regency, Central Sulawesi Province and processed using the Partial Least Square (PLS) method with SmartPLS 3.0. This study uses HR competence which is assessed as one of the factors that can have an indirect influence on the management of BOS funds, and the results of the study show that Good Governance either directly or through HR Competencies has a positive and significant effect on BOS Fund Management, Performance-Based Budgeting has an effect on negative on BOS Fund Management, and Performance-Based Budgeting has no effect on BOS Fund Management through HR Competence.
Intellectual Capital Framework For University Based On Lamemba Accreditation Instrument Ihyaul Ulum; Driana Leniwati; Tri Wahyu Oktavendi; Aviani Widyastuti
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i2.27902

Abstract

Purpose: The purpose of this research is to construct an intellectual capital framework university (ICFU) based on the accreditation instrument of the LAMEMBA study programme (Lembaga Akreditasi Mandiri Ekonomi, Manajemen, Bisnis, Dan Akuntansi). Methodology/approach: The methods used in this research were focus group discussions (FGD) and in-depth interviews with a number of stakeholders in the implementation of the accreditation of LAMEMBA study programmes. Findings: This research successfully constructed an intellectual capital framework for universities (ICFU) based on the LAMEMBA accreditation instrument. Practical implications: This framework consists of three main components, namely human capital, structural capital, and relational capital with details of the number of each item are: human capital 35 items, structural capital 22 items, and relational capital 8 items.
Co-Authors Aviani Widyastuti Driana Leniwati Tri Wahyu Oktavendi Winda Oktamelinia Titong