Article Per Year (5 Year)
p-Index From 2020 - 2025
3
P-Index
This Author published in this journals
All Journal The Indonesian Green Technology Journal Journal of Accounting and Investment Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) AFRE Accounting Financial Review Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Buana Akuntansi Devotion: Journal of Research and Community Service Journal of Applied Business, Taxation and Economics Reseach Jurnal Bisnis Mahasiswa Riwayat: Educational Journal of History and Humanities
Imam Abu Hanifah
Akuntansi Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tiratayasa
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Journal of Accounting and Investment

 1 
Knowledge Sharing, Organizational Culture, Intellectual Capital, and Organizational Performance Dwi Irawan; Elvin Bastian; Imam Abu Hanifah
Journal of Accounting and Investment Vol 20, No 3: September 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (610.698 KB) | DOI: 10.18196/jai.2003128

Abstract

This study aims to examine the influence of knowledge sharing and organizational culture toward organizational performance with intellectual capital as an intervening variable. The questionnaire was sent to 71 general managers of manufacturing companies, and 60 questionnaires were returned. The data of this research were analyzed using structural equation modelling (SEM) method, with Partial Least Square (PLS) approach. The results of this study indicated that knowledge sharing had a significant positive effect on human capital, yet no significant effect on structural capital and relational capital. Knowledge sharing also had no significant effect on organizational performance. Meanwhile, the organizational culture had a significant positive effect on human capital, structural capital, and relational capital and also significant effect on organizational performance. The influence of knowledge sharing on organizational performance was only partially mediated by intellectual capital or only mediated by human capital, while the influence of organizational culture on organizational performance was not mediated by intellectual capital which consists of human capital, structural capital, and relational capital. 
The mediating role of innovation on enabling and coercive control in enhancing HEIs performance Farwitawati, Reni; Ismail, Tubagus; Hanifah, Imam Abu; Indriana, Ina
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25541

Abstract

Research aims: In a competitive environment, leaders of higher education institutions (HEIs) must adopt strategies to enhance performance. This study examines the role of management control systems (MCS) in fostering innovation to improve HEIs performance.Design/Methodology/Approach: Using a quantitative approach, data were collected through surveys from 210 lecturers at private HEIs in Indonesia, employing random sampling techniques. Hypothesis testing was conducted using partial least squares structural equation modeling (PLS-SEM).Research findings: The results reveal that MCS, encompassing both enabling and coercive control, significantly enhances higher education performance. Additionally, innovation was found to impact performance positively. The results also showed that innovation mediated the relationship between MCS implementation and performance improvement, suggesting that supportive leadership and constructive feedback from leaders not only encourage innovation but also contribute to improving overall organizational outcomes.Theoretical contribution/Originality: This study is among the first to conceptualize MCS through the dual lenses of enabling and coercive control as a catalyst for innovation in higher education. Integrating management control theory with innovation-driven performance frameworks it contributes to both academic discourse and practical HEIs governance.Research limitation/Implication: A key limitation is the focus solely on private higher education. Future research should compare private and public higher education, as differing organizational cultures and regulations may influence control system effectiveness and innovation. The findings offer theoretical insights into the relationship between MCS, innovation, and performance in higher education while also providing practical guidance for higher education managers in designing effective strategies.
Co-Authors Agus Sholikhan Yulianto Agus Sholikhan Yulianto Arie Srihadyastutie Bastian, Elvin Dwi Irawan Fitriyah Nurhidayah Fitriyani, Fara Galih Fajar Muttaqin Hasanudin, Agus Ismaya Helmi Yazid IBRANI, EWING YUVISA Iis Ismawati Ismawati Ina Indriana, Ina Irma Nurmalia Dewi Ismawati, Iis Ismawati3, Iis Isnawati, Iis Khoirunnisa Jauharatul Ummah Lia Uzliawati Lisa Arisa Maesaroh Maesaroh Maptuha, Mamat Megawati*, Farah Tri Meutia, Meutia Mulyanah Mulyanah Munawar Muchlish murdiatun, murdiatun Nadya Safira Aprinovita Nurjanah, Esty Nursetiana, Nursetiana Pratiwi , Heni Indah Primarista, Ni Putu Priyadi, Andi Putri Mutira Ramdhani, Dadan Ratih Purnamasari Reni Farwitawati, Reni Rika Andrawulan Rohmanullah, Ido Santosa, Imam Sasangka Prasetyawan Setyani Setyani Tejasunarya, Jaka Laksana Tri Adyati Tri Hijrah Saputro Tubagus Ismail Ulfa Andayani Vierina Clyde Wawan Ichwanudin Yanti Yanti Yuliyanti, Yeli Sita