Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Journal of Ekonomics, Finance, and Management Studies
Dahrani
Universitas Muhammadiyah Sumatera Utara
Religion Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
THE INFLUENCE OF THE IMPLEMENTATION OF PERFORMANCE-BASED BUDGET, INTERNAL GOVERNMENT CONTROL SYSTEM ON REGIONAL GOVERNMENT PERFORMANCE WITH ACCOUNTABILITY AS A MODERATING VARIABLE IN DELI SERDANG DISTRICT GOVERNMENT AGENCIES Widhayanti; Irfan; Dahrani
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to analyze the effect of performance-based budgeting and local government internal control system practices in addressing government performance in the OPD of Deli Serdang district and to determine and analyze the impact of accountability to moderate the connection between performance-based budgeting and internal control. This research method uses quantitative methods. The population used in this study was program and planning staff personnel from the Deli Serdang Regency government. The analytical method used was structural equation modeling. The results of this study demonstrate that performance-based budgeting and internal control practices influence government performance and acountability can moderate the connection between performance-based budgeting and internal control. The results of this discovery are expected to provide insight and knowledge about the factors affecting local government performance. Furthermore, this study is expected to provide additional input and relevant evaluation material. Deli Serdang Regency Government Performance Evaluation and Future Guidelines.
Pengaruh Peranan Prodi Perbankan Syariah dan Kualitas Sumber Daya Manusia (SDM) terhadap Lembaga Keuangan Syariah di Kota Medan Siti Rahmawati; Dahrani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7273

Abstract

The purpose of this study is to determine and analyze the influence of the role of islamic banking study programs and the quality of human resources on islamic financial institutions. The type of research in this thesis is quantitative research and the data used is in the form of promer data. The population used is all semester VI students of islamic banking study program, namely 58 students. Data analyze tecniques with descriptive tests, classical assumption tests, multiple linear regression analysis, and hypothesis tests. The data processing process uses the SPSS version 22.0 program. The results of the study indicate hat the independent variables in this study affect the dependent variables can be seen from the model estimation showing that R Square is 54,9% and the remaining 45,1% can be influenced by other cariables outside this model.
Analisis Pengaruh Dana Pihak Ketiga (DPK) dan Non Performance Financing (NPF) Terhadap Profitabilitas dengan Tingkat Inflasi sebagai Variabel Moderating pada PT. BANK SUMUT Unit Usaha Syariah di Sumatera Utara Wilkin Dody Ginting; Irfan; Dahrani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i11.9695

Abstract

This study was conducted with the aim of testing and analyzing the effect of third party funds and Non Performance Financing on profitability moderated by the inflation rate directly and moderately. The population in this study were all branches of PT. Bank Sumut Sharia Business Unit in North Sumatra as many as 6 branch offices and samples using 6 branch offices for five years so that 30 data were obtained. This research approach uses associative research. Data collection techniques in this study use documentation techniques. and the analysis techniques used are multiple linear regression analysis, hypothesis testing, coefficient of determination and Moderated Regression Analysis using the Eviews 13 program. The results of the study indicate that third party funds partially affect profitability, Non Performance Financing does not affect profitability, Furthermore, the inflation rate does not moderate third party funds and Non Performance Financing on profitability at PT. Bank Sumut Sharia Business Unit in North Sumatra.
Co-Authors Irfan Siti Rahmawati Widhayanti Wilkin Dody Ginting