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All Journal Jurnal Ilmu Manajemen Profitability INVOICE : JURNAL ILMU AKUNTANSI
Hasrul Wijaya
Universitas Mega Buana Palopo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Impact of Transactional Leadership Style, Transformational Leadership, and Motivation on the Performance of Trade Service Employees in Palopo City Hasrul Wijaya; Arianto Dangkeng; Muh. Ramli
Jurnal Ilmu Manajemen Profitability Vol 7, No 2 (2023): AGUSTUS 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v7i2.11948

Abstract

Leadership is about how to influence other people, subordinates or followers to want to achieve the goals desired by the leader. In management science in general, there are 3 (three) models of leadership. In general, we often see these three leadership models in leaders themselves in daily practice in managing offices or companies. Each model has its own color, some arise because of God's grace, some arise very closely related to the nature or character of the person himself, some even arise as a result of the learning process. The results of this study are waiting for a saturated sample where a total population of 50 people is used as a research sample, the survey was conducted from August to September. The results of this study show that: transformational leadership style has a positive but not significant effect on employee performance, transactional leadership style has a negative but not significant effect on employee performance, motivation has a positive but not significant effect on employee performance, motivation is the dominant factor influencing leadership style, the contribution of transformational leadership, transactional leadership, and motivation on employee performance is 20%. This means that a good leadership style is one of the determining factors for employee performance.
The Role of Accounting Information Systems In Management Decision Making at PT. Kawi Heritage Raharja (Wings) Bantaeng District Ramli, Muh.; Dangkeng, Arianto; Fausiah, Rafika; Hasrul Wijaya, Hasrul Wijaya
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14497

Abstract

This research aims to determine the role of accounting information systems in management decision making at PT. Kawi Pusaka Raharja (Wings) Bantaeng Regency. This research is a type of research that is descriptive qualitative in nature. Data collection was carried out by means of observation, interviews and documentation. The data analysis methods used are data reduction, data presentation, and drawing conclusions/verification. Based on the results of the research that has been carried out, it can be concluded that the accounting information system at PT. Kawi Pusaka Raharja (Wings) Bantaeng Regency plays an important role in management decision making, because the computerized accounting information system and the quality of the accounting information system used is very effective and efficient so that management, especially managers in the company, make it easier to make decisions. Accounting information systems have played a very important role in decision making at PT. Kawi Pusaka Raharja (Wings) Bantaeng Regency despite the problems experienced in the accounting information system process, where often all activities and transactions within the company become hampered due to poor networking. However, this does not reduce the function of the accounting information system in decision making
The Role of Accounting Information Systems In Management Decision Making at PT. Kawi Heritage Raharja (Wings) Bantaeng District Ramli, Muh.; Dangkeng, Arianto; Fausiah, Rafika; Hasrul Wijaya, Hasrul Wijaya
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14497

Abstract

This research aims to determine the role of accounting information systems in management decision making at PT. Kawi Pusaka Raharja (Wings) Bantaeng Regency. This research is a type of research that is descriptive qualitative in nature. Data collection was carried out by means of observation, interviews and documentation. The data analysis methods used are data reduction, data presentation, and drawing conclusions/verification. Based on the results of the research that has been carried out, it can be concluded that the accounting information system at PT. Kawi Pusaka Raharja (Wings) Bantaeng Regency plays an important role in management decision making, because the computerized accounting information system and the quality of the accounting information system used is very effective and efficient so that management, especially managers in the company, make it easier to make decisions. Accounting information systems have played a very important role in decision making at PT. Kawi Pusaka Raharja (Wings) Bantaeng Regency despite the problems experienced in the accounting information system process, where often all activities and transactions within the company become hampered due to poor networking. However, this does not reduce the function of the accounting information system in decision making
Corporate Governance in Islamic Financial Institutions: Challenges and Opportunities Ruki Ambar Arum; Abdul Azis; Afrianto; Hasrul Wijaya; Andi Aswani
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/w3w8ws90

Abstract

This study investigates the challenges and opportunities of corporate governance in Islamic Financial Institutions (IFIs) by employing a Systematic Literature Review (SLR) approach. Corporate governance in IFIs is distinct from conventional institutions due to the dual requirement of complying with international governance standards and Shariah principles. The review synthesizes findings from peer-reviewed articles published between 2019 and 2024 to provide a comprehensive understanding of the governance landscape in IFIs. The results highlight several persistent challenges, including the lack of standardization in Shariah Supervisory Board (SSB) practices, regulatory fragmentation across jurisdictions, and limited expertise among governance professionals. These challenges create inconsistencies in the effectiveness of Shariah governance and may undermine institutional credibility. However, the study also identifies considerable opportunities. Strengthening corporate governance enhances stakeholder trust, increases investor confidence, and positions IFIs as leaders in ethical and sustainable finance. Furthermore, the adoption of digital governance tools, such as blockchain and artificial intelligence, offers innovative solutions to improve transparency, accountability, and compliance monitoring. This study contributes to the literature by consolidating recent insights and proposing recommendations for harmonization, capacity building, and sustainability integration. It concludes that robust governance frameworks are critical for the long-term stability of IFIs and their role in advancing ethical finance aligned with the United Nations Sustainable Development Goals (SDGs).
Co-Authors Abdul Azis Afrianto Andi Aswani Arianto Dangkeng Fausiah, Rafika Muh. Ramli Ramli, Muh. Ruki Ambar Arum