Claim Missing Document
Check
Articles

Found 3 Documents
Search

Budgeting Participation and Organizational Commitment to Budgetary Gaps with Information Asymmetry as a Moderating Variable Junaidi Yakub; Irfan Zamzam; Johan Fahri
Jurnal Economic Resource Vol. 5 No. 2 (2022): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v5i2.316

Abstract

This research is quantitative research with simple regression analysis and moderate regression analysis. The objectives of this study: firstly, to analyze the effect of budgetary participation in budget slack, secondly, to analyze the effect of organizational commitment on budget slack, thirdly, to analyze the effect of budgetary participation on budget slack with information asymmetry as a moderating variable, fourthly, to analyze the effect of organizational commitment on the relationship between information asymmetry and budget slack. The sample in this study was 47 respondents in the Tidore Islands city government. Based on the research results, it is known that budgetary participation has a positive effect on budget slack, organizational commitment has a negative effect on budget slack and information asymmetry does not moderate the relationship between budgetary participation and organizational commitment to budget slack.
Performance Measurement of Soasio Tidore Hospital from The Balanced Scorecard Irfan Zam Zam; Kasim Sinen
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 6 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.4871

Abstract

The purpose of this study was to determine the performance of the Soasio general hospital in a balanced scorecard perspective. This research is quantitative descriptive research. The operational variable of this research is performance measurement with indicators of four perspectives in the balanced scorecard, namely financial perspective, customer perspective, internal business process perspective, learning and growth perspective. The data sources used in this research are primary and sequential data. The data analysis technique used is descriptive analysis. The results showed that in the financial perspective the effectiveness ratio in achieving revenue was not effective.
Analisis Kinerja Keuangan pada PT. Bank Pembiayaan Rakyat Syariah Bahari Berkesan Kota Ternate Najla Syifa Y. Ichsan; Abdul Hadi Sirat; Irfan Zamzam
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (2025): 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.v7i5.7344

Abstract

This study aims to determine the financial performance of PT. BPRS Bahari Berkesan in 2019-2023. This research is a quantitative study. The data collection technique used is the documentation technique, namely the form of secondary data which searches for, records, and collects data. The type of data used is secondary data obtained from the annual financial report of BPRS Bahari Berkesan, Ternate City for the period 2019-2023. The analysis method uses the REC/RGEC approach. The results of the study indicate that the financial performance of BPRS Bahari Berkesan is categorized as healthy with a note, because there is a liquidity risk that needs to be fixed immediately. The results of the risk profit calculation, namely Non-Performing Financing (NPF) are in the "healthy" predicate, Financing to Deposit Ratio (FDR) in the "unhealthy" and "Less Healthy" predicates, Earning, namely Return on Asset (ROA) is in the "very healthy" predicates, Operating Expenses to Operating Income in the "very healthy" predicate, and Capital, namely Capital Adequacy Ratio (CAR) in the "very healthy" predicate.