Ahyakudin, Ahyakudin
Syi’ar Iqtishadi

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EFEKTIFITAS PEMBIAYAAN MUDARABAH/MUSYARAKAH DALAM MENINGKATKAN KINERJA BANK PERKREDITAN RAKYAT SYARIAH DI PROVINSI BANTEN Badina, Tenny; Rosiana, Rita; Ahyakudin, Ahyakudin
ALQALAM Vol 34 No 2 (2017): July - December 2017
Publisher : Center for Research and Community Service of UIN Sultan Maulana Hasanuddin Banten-Serang City-Indonesia

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Abstract

The purpose of this research is to analyze the effect of the distribution of mudarabah/musyarakah financing to the performance of mudarabah/musyarakah financing in Sharia Rural Bank Banten Province as well as to build a model of mudarabah/musyarakah financing that is effective in improving the performance of Sharia Rural Bank in Banten Province. The research method used is survey method with quantitative approach with multiple regression analysis. Hypothesis testing using SPSS v.17 software. Data collection techniques used are documentation, survey, and interviews. The population of this research is all the leaders and staff of financing in Banten Province, with 40 samples. The results showed that the variables of Third Party Fund Mobilization, Minimizing Dependence on Subsidies, Incentive System for On-Time Payments, and Building Good Relationships with Customers have a significant positive effect on the Mudarabah/Musyarakah Financing Performance, while the Selection Process and Control Process on Business variables have no effect on Mudarabah/Musyarakah Financing Performance. Keywords: Sharia Rural Bank, Mudarabah/Musyarakah Financing, Effectiveness, Performance 
EFFECTS OF AUDIT INTERNAL PERFORMANCE MEASURES, PROFESSIONAL EXPERTISE, AND INTERNAL AUDITOR WORK EXPERIENCE ON UNIVERSITY PERFORMANCE Mulyadi, Roza; Ahyakudin, Ahyakudin; Mukhtar, Mukhtar
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 6, No 2 (2019)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.343 KB) | DOI: 10.30656/jak.v6i2.1070

Abstract

The purpose this research is to research influenc of internal audit performance measures, professional expertise and auditor work experience  towards state universities in Banten. The population in this study were auditors of the Internal Audit Unit (SPI) at State Universities in Indonesia. The research sample is the SPI auditor and the former State University SPI auditor in Banten. Data collection is done by coming directly to the SPI auditor and former auditor of State University SPI in Banten. This research was conducted by survey method through a questionnaire to SPI auditors and former SPI auditor of State University in Banten. Total of State Universities in Serang is 4 universities. From the survey result, the number of SPI auditors at State University in Banten is 117, consisting of 73 former SPI auditors and 44 SPI auditors. So, the number of distributed questionnaires same as proportion of total samples or respondents is 117 questionnaires. Data processing until hypothesis testing in this study uses SPSS. The results of this study are (1) size of internal audit performance has a significant positive effect on university performance, (2) professional expertise has no significant positive effect on university performance and (3) work experience of internal auditors has a significant effect on university performance.