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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah International Journal of Economic Research and Financial Accounting Journal of Community Service: In Economic, Business, and Islamic Finance
Mutiara Ramadani
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Karyawan Audi Elshinta Gading; Adek Wahyuni Safitri; Mutiara Ramadani; Sebrina Handayani; Fitri Yani Panggabean
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i5.25143

Abstract

This study aims to determine the effect of management control system on employee performance. Employee performance is an important aspect in achieving organizational goals. The method chosen uses quantitative, quantitative is a process for obtaining knowledge using numerical data as an analytical tool, data analysis techniques through the IBM SPSS statistical 23 program. t test research results, Management Control System (X) of 3.396, which is greater than the t table value of 1.98397, with a Significance value (Sig.) of 0.001 which is less than 0.05. Therefore, H0 is rejected and Ha is accepted, indicating that the Management Control System has a significant effect on Employee Performance. In this study, it was found that the calculated F value of 11.535> the F table value of 2.70 and the sig. value is 0.001 <0.05, so H0 is rejected and Ha is accepted, meaning that the Management Control System has a significant effect on Employee Performance. The management control system has a significant effect on employee performance. By providing structure, feedback, and motivation, this system can help employees reach their potential and contribute to the overall success of the organization.
The Role Of Government Accounting Standards On The Quality Of Regional Financial Reports Sebrina Handayani; Sarah Vika Sabrina; Mutiara Ramadani; Vebby Anggraeni Novita Sari Purba; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.285

Abstract

This study aims to determine and analyze the role of Government Accounting Standards in improving the quality of regional financial reports. This study uses a descriptive approach with a literature review method. Based on the results of the analysis from various sources, it is concluded that the implementation of Government Accounting Standards consistently contributes significantly to the quality of financial reports. This finding is supported by research showing that factors such as human resource competence and accounting information systems play an important role in Government Accounting Standards implementation. However, there are challenges in implementation, such as limited infrastructure and lack of training, which can hinder the quality of financial reports. Thus, although Government Accounting Standards provides a clear framework, its effectiveness is highly dependent on policy support and capacity building at the regional level.
Organic Fertilizer from Animal Waste: A Community-Based Economic Strategy for Sustainable Agriculture Andini; Mutiara Ramadani; Mutiara Cantika; Rini; Fatimawali; Asriyana S Kaseng
Journal of Community Service: In Economics, Bussiness, and Islamic Finance Vol. 2 No. 1 (2024): July-December
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jcsebif.v2i1.3929.17-29

Abstract

Effective animal waste management remains a persistent challenge in rural communities, often resulting in environmental degradation and economic inefficiencies. This community service program aims to empower local farmers and livestock keepers by promoting the conversion of animal waste (kohe) into organic fertilizer, thereby supporting sustainable and economically viable agricultural practices. Employing a Community-Based Research (CBR) approach, the program incorporated participatory training, technology transfer, and hands-on composting activities to build community capacity in organic fertilizer production. Data were collected through structured surveys, in-depth interviews, and laboratory analysis to assess improvements in knowledge, fertilizer quality, and economic outcomes. The results indicate a significant enhancement in participants’ understanding of waste management, with 75% demonstrating readiness to adopt the technology. Laboratory tests confirmed that the produced organic fertilizer met established quality standards, contributing to reduced reliance on chemical inputs, lower production costs, and improved soil fertility. Furthermore, the initiative stimulated local economic resilience by fostering new agribusiness opportunities. In conclusion, the CBR-driven model effectively integrates environmental sustainability with economic empowerment, offering a scalable and replicable strategy for community-led agricultural development.
Pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Karyawan Audi Elshinta Gading; Adek Wahyuni Safitri; Mutiara Ramadani; Sebrina Handayani; Fitri Yani Panggabean
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i5.25143

Abstract

This study aims to determine the effect of management control system on employee performance. Employee performance is an important aspect in achieving organizational goals. The method chosen uses quantitative, quantitative is a process for obtaining knowledge using numerical data as an analytical tool, data analysis techniques through the IBM SPSS statistical 23 program. t test research results, Management Control System (X) of 3.396, which is greater than the t table value of 1.98397, with a Significance value (Sig.) of 0.001 which is less than 0.05. Therefore, H0 is rejected and Ha is accepted, indicating that the Management Control System has a significant effect on Employee Performance. In this study, it was found that the calculated F value of 11.535> the F table value of 2.70 and the sig. value is 0.001 <0.05, so H0 is rejected and Ha is accepted, meaning that the Management Control System has a significant effect on Employee Performance. The management control system has a significant effect on employee performance. By providing structure, feedback, and motivation, this system can help employees reach their potential and contribute to the overall success of the organization.
Co-Authors Adek Wahyuni Safitri Andini Asriyana S Kaseng Audi Elshinta Gading Fatimawali . Fitri Yani Panggabean Galih Supraja Mutiara Cantika RINI Sarah Vika Sabrina Sebrina Handayani Vebby Anggraeni Novita Sari Purba