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Ana Sriekaningsih
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Journal : Akuntansi'45

 1 
COMPARISON OF GOOD CORPORATE GOVERNANCE IMPLEMENTATION ON THE PERFORMANCE OF ISLAMIC COMMERCIAL BANKS (Comparative Study Tarakan Indonesia and Sabah Malaysia) Ana Sriekaningsih
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.596

Abstract

The research was carried out to find out how far the strategy formulation, organizational commitment and leadership style affected to the implementation Good Corporate Governance that would influence the performance of Islamic Commercial Banks (ICB) in Indonesia and Malaysia. There were two research objects namely 53 employees of Islamic Commercial Banks in Indonesia and 53 employees in Malaysia. Data collection was done by using questionnaire, then validity and reliability test was done which has approved that data was valid and reliable. The data was analyzed by path analysis and processed by SPSS. The result of research showed that both countries’ governance was regulated in separated law and regulation with conventional system. Variable of strategy formulation and leadership style were significantly influenced to the implementation of good corporate governance on Islamic Commercial Banks in Indonesia and Malaysia. While the variable of organizational commitment was not significantly affected to the good corporate governance in Indonesia, but it had significant effect in Malaysia. Strategy formulation and organizational commitment had significant effect on the performance of Islamic Commercial Banks in Indonesia but leadership style had no significant effect on the performance. When the strategy formulation, organizational commitment, leadership style and good corporate governance implementation were regressed together to predict performance, strategy formulation and organizational commitment remain significant. However, leadership style and Good Corporate Governance implementation had no significant effect on the performance.
IMPLEMENTASI SISTEM INFORMASI MANAJEMEN KEPEGAWAIAN (SIMPEG) DALAM MENINGKATKAN KINERJA PEGAWAI NEGERI SIPIL PADA KANTOR KEMENTERIAN AGAMA KABUPATEN BULUNGAN Hamzah; Ana Sriekaningsih; Lina Warlina
AKUNTANSI 45 Vol. 2 No. 2 (2021): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.93 KB) | DOI: 10.30640/akuntansi45.v2i2.117

Abstract

Tujuan dari penelitian ini adalah guna mengetahui pengaruh kegunaan Sistem Informasi Manajemen Kepegawaian terhadap kinerja pegawai, mengetahui pengaruh kemampuan sumber daya manusia terhadap kinerja pegawai, dan mengetahui pengaruh persepsi kemudahan penggunaan Sistem Informasi Manajemen Kepegawaian terhadap kinerja pegawai di Kantor Kementerian Agama Kabupaten Bulungan. Explanatory atau penelitian penjelasan sebagai jenis yang dipilih dengan menggunakan data primer dan sekunder dari objek dan subjek penelitian berupa kuesioner. Sebagai populasi penelitian adalah seluruh pegawai di kantor Kementerian Agama Kabupaten Bulungan sejumlah 42 pegawai. Teknik analisis data secara kuantitatif regresi linier berganda dengan bantuan software SPSS. Hasil penelitian telah disimpulkan bahwa variabel kegunaan SIMPEG memiliki pengaruh positif yang signifikan terhadap kinerja pegawai di lingkungan Kantor Kementerian Agama Kabupaten Bulungan. Variabel kemampuan SDM memiliki pengaruh positif yang signifikan terhadap lingkungan Kantor Kementerian Agama Kabupaten Bulungan. Variabel persepsi kemudahan penggunaan SIMPEG memiliki pengaruh positif yang signifikan terhadap lingkungan Kantor Kementerian Agama Kabupaten Bulungan. Variabel kegunaan SIMPEG, kemampuan SDM dan persepsi kemudahan penggunaan SIMPEG secara bersama-sama berpengaruh signifikan terhadap kegunaan SIMPEG, kemampuan SDM dan persepsi kemudahan penggunaan SIMPEG terhadap kinerja pegawai Kantor Kementerian Agama Kabupaten Bulungan.
Co-Authors A Susanto Agretha, Agretha Agus Subekti Andri Yogi Adyatma Prasetyo Arsyad, Raden Muhammad Furqon Kholist Budhi Pradhana, Antonius Bagus Diki Diki Elizabeth Novi Kusumaningrum GS , Achmad Daengs Hamzah Hefni Rastoma Arzain Hidayat, Zainur HS, Ikhwan Ikhwan HS Indah Chairun Nisa Julfitri Harjuma Andayani Lina Warlina Makmun Makmun Mariman Darto Marisi P. Manalu Masrani, Nanang Milwan, Milwan Muhammad Yusril Muntiari, Novita Ranti Nur Fitriyani Nur Fitriyani, Nur Fitriyani s sutiyono Shine Pintor Siolemba Patiro Sumarni Sumarni Totok Radiatmoko Tri Darmayanti Zuhad Ichyaudin