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All Journal Jurnal Penelitian Pendidikan IPA (JPPIPA) JURNAL MANAJEMEN Jurnal Pengabdian Masyarakat dan Riset Pendidikan JEKAMI: Journal of Accounting
Sufardi
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Physics Other

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WORK CULTURE AS A MEDIATOR: THE IMPACT OF THE WORK ENVIRONMENT AND COMPENSATION ON TEACHER PERFORMANCE AT THE FIRDAUS FOUNDATION, MAROS REGENCY Salmah Harun; Azwar Wijaya Syam; Sufardi
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 9 No 2 (2024): JPIM (JURNAL PENELITIAN ILMU MANAJEMEN)
Publisher : Universitas Islam Lamongan

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Abstract

This study aims to investigate the influence of the work environment and compensation on the performance of teachers with work culture as mediators at the Firdaus Foundation. Using a quantitative approach with path analysis (Partial Least Squares, PLS), this study involved a sample of 32 teachers. The results of the study show that the work environment and compensation have a significant influence on work culture. However, work culture does not have a significant effect on teacher performance, and the work environment also does not have a significant impact on teacher performance directly. In addition, the indirect influence of the work environment on teacher performance through work culture is not significant, and work culture cannot mediate the influence of compensation on teacher performance. Although compensation showed a significant influence on teacher performance, these results did not support the hypothesis that compensation directly affected teacher performance. This study concluded that although work environment and compensation variables have a significant effect on work culture, work culture and work environment do not directly affect teacher performance. The originality of the research lies in the use of work culture as a mediator in the context of the influence of work environment and compensation on teacher performance, providing new insights that are different from the findings of previous research.
The Impact of Accounting Systems, Financial Report Accessibility, and Internal Control on Regional Financial Accountability: A Systematic Literature Review Sufardi; Sirnan
JEKAMI Journal of Accounting Vol. 5 No. 1 (2025): January 2025
Publisher : Pustaka Digital Indonesia

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Abstract

This research aims to analyze the impact of accounting systems, financial report accessibility, and internal control on regional financial accountability through a systematic literature review (SLR) approach. Regional financial accountability is an important aspect of good governance, which reflects transparency, compliance with regulations, and the effectiveness of regional financial management. The research results show that implementing an accounting system that is in accordance with Government Accounting Standards (SAP) can increase the accuracy and transparency of regional financial reports. In addition, good accessibility of financial reports contributes to increasing public participation in regional financial supervision. Strong internal control is also a key factor in preventing deviations and increasing budget management efficiency. However, challenges in implementing modern accounting systems, limited accessibility of financial reports, and weaknesses in internal control are still obstacles in increasing regional financial accountability. Therefore, efforts are needed to improve human resource competence, strengthen regulations related to transparency, and optimize the use of technology in government accounting systems.
The Influence of Financial Ratio Factors on Financial Performance: A Literature Review in Financial Management: Penelitian Sufardi
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 2 No. 4 (2024): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 2 Nomor 4 (April 2024
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v2i4.1528

Abstract

Tinjauan pustaka ini bertujuan untuk mengidentifikasi dan meneliti faktor-faktor rasio keuangan inti yang secara signifikan memengaruhi kinerja laporan keuangan perusahaan, yang menawarkan wawasan penting untuk meningkatkan pengambilan keputusan manajerial dalam manajemen keuangan. Analisis difokuskan pada lima kategori utama rasio keuangan: likuiditas, solvabilitas, aktivitas, profitabilitas, dan investasi. Rasio-rasio ini berfungsi sebagai indikator penting untuk menilai kondisi keuangan dan efisiensi operasional perusahaan, dan umumnya digunakan oleh para pemangku kepentingan untuk mengevaluasi kesehatan keuangan dan memandu perencanaan strategis. Studi ini mensintesiskan temuan dari berbagai artikel penelitian sebelumnya untuk mengeksplorasi bagaimana setiap rasio memengaruhi berbagai dimensi kinerja keuangan, seperti pertumbuhan profitabilitas, pemanfaatan aset, pengelolaan utang, dan nilai pemegang saham. Dengan menyajikan pembahasan komprehensif tentang implikasi teoritis dan praktis dari analisis rasio keuangan, artikel ini berkontribusi pada pengembangan model konseptual yang menghubungkan indikator keuangan dengan metrik kinerja perusahaan. Tinjauan tersebut mengungkapkan bahwa: (1) terdapat korelasi kuat antara rasio keuangan dan kinerja perusahaan secara keseluruhan, khususnya dalam konteks efisiensi dan penciptaan nilai; (2) setiap rasio memberikan dampak yang berbeda pada hasil keuangan tergantung pada struktur operasional perusahaan; dan (3) penerapan analisis rasio keuangan yang konsisten mendukung keberlanjutan jangka panjang dan pertumbuhan perusahaan. Artikel ini diakhiri dengan menawarkan agenda penelitian untuk penyelidikan empiris di masa mendatang tentang peran strategis rasio keuangan dalam manajemen keuangan perusahaan.
Analisis Indeks Kualitas Tanah Tipe Penggunaan Lahan Hutan Pinus pada Lahan Kering di Kabupaten Aceh Besar Abdullah, Umar Husein; Salima, Reza; Mulyanti; Mukhlis; Sufardi
Jurnal Penelitian Pendidikan IPA Vol 10 No 6 (2024): June
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v10i6.7228

Abstract

This study aims to determine the analysis of soil quality index in pine forest land use type on dry land in Aceh Besar Regency. This research focused on several field observation points in the pine forest land use type area on dry land in Aceh Besar Regency. The soil quality index in the pine forest land use type in Aceh Besar Regency is included in the medium category. This is due to soil sampling on the inceptisol soil type in Aceh Besar Regency, which has characteristics of less fertile soil. Soils that have a high percentage of dust have a higher risk of erosion, because dust has a relatively small size so that it is easily washed away by surface flow. low C-organic content, high volume weight, pH H2O, K- exchangeable, P-available and low N-total. In the type of pine forest land use, special treatment is needed in the form of adding organic matter to the soil by fertilizing, reforesting pine plants and conducting drainage so as to reduce nutrient leaching in the top soil layer.
Co-Authors Abdullah, Umar Husein Azwar Wijaya Syam Mukhlis Mulyanti Reza Salima Salmah Harun Sirnan