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All Journal International Journal of Business, Humanities, Education and Social Sciences (IJBHES) J-ISCAN : Journal of Islamic Accounting Research
Budiwibowo, Triyono
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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The Effect of High Targets in The Development of Infrastructure and Organizational Culture on Organizational Commitments to Employees and Performance Budiwibowo, Triyono; Komariyah, Erna Fitri
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 5 No 2 (2023): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v5i2.256

Abstract

This study provides evidence that achieving performance at high targets in infrastructure development requires an OCE and organizational culture. This study is driven by the high target for infrastructure development in Indonesia from 2015 to 2020 as a strategic policy to help support economic growth and fair distribution of social welfare. Multigroup Analysis assesses the moderating effects of the high target in infrastructure development and organizational culture. This result suggests that OCE has a positive impact on motivation, which subsequently has a significant impact on performance. Moreover, motivation has been shown to moderate the relationship between high targets and OCE. On the other hand, this finding shows that achieving high infrastructure development targets requires a strong organizational culture that will impact performance positively and significantly through increased motivation.
CONTEXTUALIZATION OF QUR’ANIC TEACHINGS IN ISLAMIC ACCOUNTING THROUGH PHILOSOPHY Budiwibowo, Triyono; Listyorini, and Inon
J-ISCAN: Journal of Islamic Accounting Research Vol. 7 No. 2 (2025): J-ISCAN : Journal of Islamic Accounting Research
Publisher : Universitas Sultanah Nahrasiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v7i2.7148

Abstract

This article presents philosophical findings that are consistent with Qur’anic teachings within Islamic Accounting, particularly in the contexts of divinity, humanity, and nature. The purpose of this paper is to trace, through rational analysis, the contextualization of Qur’anic teachings in Islamic Accounting using philosophy, by examining the similarities and differences between the two. This article is a literature review conducted through analytical methods, including analysis, synthesis, interpretation, comparison, and deductive–inductive reasoning. The results of this literature review indicate that philosophy in Islamic Accounting, as a product of human thought, finds its contextualization in the concept of ijtihad in Islam. Philosophical belief is indeed necessary; however, religion represents a totality of belief and practice manifested in the relationship between humans and God, fellow human beings, and the universe
Co-Authors Erna Fitri Komariyah Listyorini, and Inon