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All Journal JASF (Journal of Accounting and Strategic Finance) PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING
Julina Julina
Universitas Islam Negeri Sultan Syarif Kasim
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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THE INFLUENCE OF COMPETENCY, CAREER DEVELOPMENT, COMPENSATION AND ORGANIZATIONAL COMMITMENT ON JOB SATISFACTION AND PERFORMANCE OF PUBLIC JUNIOR HIGH SCHOOL TEACHERS IN BANGKO DISTRICT, ROKAN HILIR REGENCY Andi Andi; Julina Julina; Rizaldi Putra; Dominicus Josephus Swanto
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2750

Abstract

This study aims to analyze the effect of competence, career development, compensation, and organizational commitment on job satisfaction and teacher performance at public junior high schools in The Bangko district. This research is quantitative research by distributing questionnaires to respondents. The population in this study were all public junior high school teachers in the Bangko district with ASN status. The sample selection technique uses the census method. The sample in this study amounted to 79 respondents. Data processing uses the Structural Equation Modeling (SEM) method with the SmartPLS application. The results of this study indicate that competence has a positive and significant effect on job satisfaction, career development has no significant effect on job satisfaction, compensation has a positive and significant effect on job satisfaction, organizational commitment has no significant effect on job satisfaction, competence has a positive and significant effect on teacher performance, career development has a negative and significant effect on teacher performance, compensation has no significant effect on teacher performance, organizational commitment has a positive and significant effect on teacher performance and job satisfaction has a positive and significant effect on teacher performance.
FACTORS AFFECTING INTENTION TO VISIT HALAL TOURISM CITY: A SURVEY TO FIVE HALAL TOURISM DESTINATION IN INDONESIA Julina Julina; Riduan Mas’ud; Desrir Miftah; Mahyarni Mahyarni; Fakhrurrozi Fakhrurrozi
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2847

Abstract

Tourism travel now has been a lifestyle of most community. Recently, halal tourism has received a lot of attention from various parties. The Indonesian government has determined several provinces as Halal tourism destination areas (Nusa Tenggara Barat (NTB), Nanggroe Aceh Darussalam (NAD), Sumatera Barat, DKI Jakarta, and Jawa Barat). This study attempts to examine the factors that influence the intention to visit that city. Data was collected using a questionnaire distributed using google form. The sampling technique used is purposive sampling. A total of 396 data are eligible for further analysis using SEM-AMOS. The results of the study found that the variables that influence attitudes and intentions to visit halal tourism vary between halal tourism areas. Variables that have a consistent effect are found in subjective norms where the results are positive and significant on attitudes and intentions. On the other hand, none of the halal tourism areas found a significant effect of PBC on intentions.
PERCEIVED CYBERCRIME RISK: MODIFICATION OF THE TECHNOLOGY ACCEPTANCE MODEL ON GENERATION Z Julina Julina; Desrir Miftah; Didin Hadi Saputra
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2844

Abstract

This study attempts to examine the factors that influence the intention to use mobile banking. The decision to use new technology has been widely studied by applying the Technology Acceptance Model (TAM). The main variables in TAM are intention, perceived ease of use, perceived usefulness, and attitude. This study tries to add one more variable, namely the perception of risk of being exposed to cybercrime. Data were collected using a questionnaire adapted from previous studies. The data that has been collected is tested for validity and reliability for further analysis using Structural Equation Modeling (SEM). The results showed that the perceived ease of use had a positive and significant effect on attitudes and perceived usefulness. Another finding is that perceived usefulness affects attitudes and subsequently attitudes affect intentions to use mobile banking. The new variable added in this study, namely the perception of cybercrime risk has a negative and significant effect on intentions to use mobile banking. Based on the findings of this study, it is recommended that banks improve features that provide ease of use and are useful in conducting transactions using mobile banking. This will encourage the public to have a positive attitude and be supported by minimizing the risk of cybercrime, which will increase public interest in using mobile banking.
DETERMINANTS OF SMALL MEDIUM BUSINESS UNDERSTANDING OF MICRO, SMALL AND MEDIUM ENTITIES FINANCIAL ACCOUNTING STANDARDS Mei Susi Setyo Wati; Desrir Miftah; Julina Julina
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2838

Abstract

The purpose of the study was to determine the effect of education level, educational background, business scale, business age and information & socialization on the understanding of Small and Medium Enterprises (SMEs) in preparing financial reports based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in District of Kepenuhan Hulu, Rokan Hulu, Riau. The research population is 88 SMEs from various sectors that have been registered with the Cooperatives and SMEs Office in Kepenuhan Hulu District. The sampling technique used was total sampling. The type of data used is primary data, which is obtained by distributing questionnaires directly to respondents. The data analysis technique used is multiple linear regression analysis. The results showed that the level of education of business actors did not affect understanding in the preparation of financial statements based on SAK EMKM. Educational background has a significant positive effect on the understanding of SMEs in preparing financial reports based on SAK EMKM. The scale of business does not affect the understanding of SMEs in preparing financial reports based on SAK EMKM. Age of business does not affect the understanding of SMEs in preparing financial reports based on SAK EMKM. Information and socialization have a significant positive effect on the understanding of SMEs in preparing financial reports based on SAK EMKM.
The Impact of Technological Investment and Sukuk Activities on Islamic Bank Performance: The Moderating Role of Sharia Governance Qonitah Rifda Zahirah; Slamet Haryono; Julina Julina
JASF: Journal of Accounting and Strategic Finance Vol. 9 No. 1 (2026): JASF (Journal of Accounting and Strategic Finance) - June 2026
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v9i1.706

Abstract

Purpose: This study aims to examine the effect of technological investment components (ATM networks, software investment, and human resource expenses) and sukuk activities on the operational performance of Islamic banks in Indonesia. It addresses a gap in the literature by integrating these variables within a unified framework and by incorporating Sharia Governance as a moderating mechanism grounded in agency and stakeholder perspectives. The study also justifies the use of Return on Net Operating Assets (RNOA) as a profitability proxy that better captures operational efficiency in asset-based Islamic banking. Method: This study employs a quantitative approach using unbalanced panel data from 14 Islamic commercial banks in Indonesia over the period 2014–2024. The analysis applies Random Effects panel regression and Moderated Regression Analysis (MRA), while controlling for bank size and Financing to Deposit Ratio (FDR). Findings: The results show that ATM networks, human resource expenses, and sukuk activities positively and significantly affect RNOA, while software investment has no direct effect. Sharia Governance exhibits a differentiated moderating role: the Board of Directors strengthens the effect of ATM networks, the Audit Committee enhances the influence of human resource expenses, and the Sharia Supervisory Board reinforces the relationship between software investment and RNOA. Implications: These findings suggest that Islamic banks should balance physical and digital investments, strengthen human capital, and optimize sukuk utilization, while enhancing governance effectiveness to improve operational performance. Novelty/Value: This study contributes by integrating technological investment, sukuk activities, and multidimensional Sharia Governance within a single empirical framework, while introducing RNOA as a contextually relevant performance measure in Islamic banking.
Co-Authors Andi Andi Desrir Miftah Dominicus Josephus Swanto Fakhrurrozi Fakhrurrozi Mahyarni - Mei Susi Setyo Wati Qonitah Rifda Zahirah Riduan Mas’ud Rizaldi Putra Saputra, Didin Hadi Slamet Haryono