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Contact Name
Veni Soraya Dewi
Contact Email
veni@unimma.ac.id
Phone
+6285729001167
Journal Mail Official
jurbe@ummgl.ac.id
Editorial Address
Universitas Muhammadiyah Magelang Jl. Mayjen Bambang Soegeng, Glagak, Sumberrejo, Kec. Mertoyudan, Kabupaten Magelang, Jawa Tengah 56172
Location
Kab. magelang,
Jawa tengah
INDONESIA
Jurnal Analisis Bisnis Ekonomi
ISSN : 16935950     EISSN : 2579647x     DOI : http://10.31603/bisnisekonomi
Core Subject : Economy, Science,
Aim: Jurnal Analisis Bisnis Ekonomi (JURBE) ISSN 2579-647X is a scientific journal of bussiness and economic managed by Universitas Muhammadiyah Magelang. Jurnal Analisis Bisnis Ekonomi (JURBE), an electronic journal, provides a forum for publishing the original research articles, review articles, and case study on the scope. This journal is issued twice a year and it is a tool for researchers, academics, and practitioners who wished to channel their thoughts and findings in the field of Economic and Bussiness. Scopes of JURBE includes: 1. Auditing a) Financial report audits b) Management audits  c) Forensic audits  2. Taxation a) Tax policy b) Tax planning c) Tax complience 3. Financial accounting a) Accounting theory b) Financial accounting standards  c) Accounting policies and methods  d) Accounting measurement and recognition e) Reporting systems f) Financial reporting items g) Financial ratios h) The effect of accounting information i) International financial accounting  4. Public Sector Accounting and other topics related to accounting education 5. Human resource management a)  HR measurement b)  HR performance c)   HR Motivation and intention, turn over, company performance 6. Marketing management a)  Strategy in marketing b)  Market preference c)   Digital marketing d)  Marketing channel e)  Channel of distribution f)   Market analysis g)  Type and size of market 7. Financial management a)  Project and corporate financing b)  Risk management c)   Market analysis d)  Investment theory and practice e)  Economics of sustainability and renewal f)   Financial aspects of statutory regulations, energy and environment g)  Cost evaluation and financial implications 8.   Entrepreneurship a)  Entrepreneurship and entrepreneurs intention b)  Entrepreneurship policy c)   Growth of the business d)  Business sustainability e)  Entrepreneurship context f.) Innovation and creativity. 9. Sharia Accounting and other topics relate to above field.
Articles 1 Documents
Search results for , issue "Vol. 22 No. 2 (2024)" : 1 Documents clear
Linking Accounting Information and Internal Controls to Sustainable Performance: Evidence on the Mediating Role of Management Control Systems Sinarasri, Andwiani; Murniningsih, Rochiyati
Jurnal Analisis Bisnis Ekonomi Vol. 22 No. 2 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v22i2.16489

Abstract

Organizational sustainability is an important issue in the management of Islamic Microfinance Institutions (IMFIs) because these institutions are not only required to achieve economic performance, but also to fulfill social and institutional responsibilities in a sustainable manner. This study examines the influence of the Accounting Information System (AIS), Internal Control System (ICS), and Management Control System (MCS) on Sustainability Performance among 89 IMFIs in Central Java, Indonesia. Data were analyzed using Smart PLS, and the findings reveal that AIS has not been able to support the effectiveness of MCS, thereby failing to contribute to the achievement of sustainability performance. In contrast, ICS has a positive effect on MCS, and MCS mediates the relationship between ICS and sustainability performance. The study concludes that ICS plays a more strategic role than AIS in enhancing sustainability performance within IMFIs. The primary theoretical contribution of this study lies in highlighting the mediating role of MCS in translating the function of ICS as an internal control mechanism into improved sustainability performance outcomes. Practically, this study provides valuable implications for the management of IMFIs by emphasizing the importance of strengthening ICS and developing sustainability-oriented MCS. The findings indicate that improving the quality of supervision, risk management, and integrated performance evaluation can support IMFIs in achieving more sustainable economic, social, and institutional performance. Furthermore, this study emphasizes that the implementation of AIS should be optimized not merely as an administrative tool, but also as a strategic information resource for managerial decision-making processes.

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