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Contact Name
Ronald N Girsang
Contact Email
nawalaedu@gmail.com
Phone
+6282279814793
Journal Mail Official
nawalaedu@gmail.com
Editorial Address
Jl. Purnama, Suka Karya, Kec. Kota Baru, Kota Jambi, Jambi 36129
Location
Kota jambi,
Jambi
INDONESIA
Maneggio
ISSN : -     EISSN : 30327652     DOI : https://doi.org/10.62872/2j94fd85
Core Subject : Science,
The journal publishes original articles on current issues and trends occurring internationally in financial management, marketing management, human-resource management, behavior organizational, good governance, strategic management, business ethics, entrepreneurship, management accounting, manajemen produksi
Articles 225 Documents
The Influence of the Implementation of the Village Financial System Application, Human Resource Competence and Internal Control System on the Quality of Village Government Financial Reports in Batang Tuaka District Rosliana, Rosliana; Haryadi, Haryadi; Hizazi, Achmad; Yudi, Yudi
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/4ckk3e46

Abstract

This study aims to analyze the influence of village governance and the implementation of the Village Financial System (Siskeudes) on the implementation of village finances in the Kempas District. The main problems underlying this study are the low capacity of village officials, the suboptimal utilization of digital systems, and the gap between regulations and implementation in village financial management. The research method used is a qualitative approach with data collection techniques through observation, interviews, and documentation, and analyzed using the stages of data reduction, data presentation, and conclusion drawing. The results show that village governance and the implementation of Siskeudes have a positive effect on the implementation of village finances, especially in increasing transparency, reporting accuracy, and administrative efficiency. However, the effectiveness of Siskeudes implementation is greatly influenced by the competence of village officials in operating the system and their level of understanding of accounting principles and information technology. The discussion emphasizes that the integration of good governance and the use of digital technology is key to realizing optimal implementation of village finances. In conclusion, improving the implementation of village finances requires a comprehensive approach through strengthening governance, optimizing the use of Siskeudes, increasing human resource capacity, and active community involvement.
The Influence of Information Technology, Organizational Structure, and Internal Control on the Quality of Management Accounting Information Systems in Banking in Tembilahan Melasari, Ranti; Afrizal, Afrizal; Hizazi, Achmad; Wiralestari, Wiralestari
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/jp8z2s94

Abstract

The quality of management accounting information systems plays a crucial role in supporting managerial decision-making processes in banking institutions. However, the effectiveness of these systems is influenced by various organizational factors, including information technology, organizational structure, and internal control. This study aims to analyze the influence of information technology, organizational structure, and internal control on the quality of management accounting information systems in banking institutions in Tembilahan, Indragiri Hilir Regency. This study uses a quantitative approach with a causal comparative research design. The study population consisted of managers working at eleven banking institutions in Tembilahan. The sampling technique used a saturated sampling method with 50 questionnaires distributed and 33 returned and processed questionnaires. Data collection techniques were carried out through questionnaires measured using a five-point Likert scale. Data analysis was carried out through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis using SPSS version 26 software. The results of the study indicate that information technology, organizational structure, and internal control partially have a positive and significant influence on the quality of management accounting information systems. Furthermore, simultaneous testing results indicate that the three variables collectively have a significant effect on the quality of management accounting information systems. The coefficient of determination indicates that 60.3% of the variation in the quality of management accounting information systems can be explained by the three independent variables studied. This finding underscores the importance of information technology integration, an effective organizational structure, and a strong internal control system in improving the quality and reliability of management accounting information systems in banking institutions.
Conflict Management in Islamic Boarding Schools: The Dispute That Gave Birth to New Branches of Islamic Boarding Schools Saefrudin Saefrudin
Maneggio Vol. 3 No. 3 (2026): JUNE - MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/mj0xjp95

Abstract

This study examines the phenomenon of internal conflict management in Islamic boarding schools (pesantren), which unexpectedly gave rise to new branches as a result of the dynamics of division and reconciliation within the traditional Islamic educational community in Indonesia. Through a systematic literature review of 40 scholarly sources published between 2021 and 2024, this study analyzes patterns of conflict between kiai (Islamic boarding school teachers), senior santri (students), and pesantren families; conflict resolution mechanisms based on local Islamic wisdom; and the dynamics of conflict transformation into pesantren institutional expansion. The study's results indicate that constructively managed internal pesantren conflict has the potential to become a catalyst for the proliferation of new pesantren institutions, expanding the network of Islamic education in Indonesia. The values ​​of moderation, deliberation, and the wisdom of local ulama have proven to be important instruments in the process of transforming conflict into opportunities for institutional development. The implications of this research provide a framework for developing conflict management based on Islamic values ​​that is adaptive to the needs of pesantren expansion in the modern era.
Conflict Management Solutions for Nahdlatul Ulama Members:Systematic Literature Review Based Study Saefrudin Saefrudin
Maneggio Vol. 3 No. 3 (2026): JUNE - MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/8j800j06

Abstract

This study aims to analyze relevant and effective conflict management solutions for members of Nahdlatul Ulama (NU), the largest Islamic organization in Indonesia, founded in 1926. Internal conflict within religious organizations, including NU, is a complex phenomenon influenced by ideological differences, political interests, resource struggles, and leadership dynamics at various structural levels. Through a systematic literature review (SLR) of 40 relevant scholarly sources published between 2021 and 2026, this study identifies, classifies, and synthesizes the most appropriate conflict management strategies for the context of a mainstream Islamic religious organization such as NU. The study results indicate that the most effective conflict management approach for NU members is an integrative model that combines the principles of Islamic moderation (tawassuth, tawazun, i'tidal, and tasamuh) with contemporary conflict management theories such as interest-based negotiation, transformative mediation, and strategic leadership in crisis. NU values ​​have been shown to serve as a normative foundation that strengthens internal cohesion and reduces conflict escalation. This study recommends the development of NU value-based conflict management training modules at all levels of the organization and the strengthening of the role of kyai and ulama figures as effective cultural mediators.
Islamic Education Management Based on Nahdiyah ValuesThe Perspective of Nahdlatul Ulama Scholars Saefrudin Saefrudin
Maneggio Vol. 3 No. 3 (2026): JUNE - MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/ktrzsy27

Abstract

This study aims to comprehensively examine the management of Islamic education based on Nahdiyah values ​​from the perspective of Nahdlatul Ulama (NU) scholars. Nahdlatul Ulama, as the largest Islamic organization in Indonesia, is rooted in Nahdiyah values, including tawassuth (moderation), tawazun (balance), i'tidal (justice), tasamuh (tolerance), amanah (trustworthiness), and shura (shura), which serve as the philosophical foundation for the management of Islamic educational institutions. Through a systematic literature review approach of 40 relevant scientific sources published between 2021 and 2026, this study analyzes how Nahdiyah values ​​are implemented in the management of curriculum, leadership, human resources, finance, and organizational culture in NU educational institutions. The results of the study indicate that management of Islamic education based on Nahdiyah values ​​produces educational institutions that excel academically and are strong in character, with a leadership system based on authoritative yet participatory kiai (Islamic scholars), a curriculum that integrates religious and general knowledge in a balanced manner, and a pesantren culture that is resilient to changing times. The practical implications of this study point to the importance of formalizing the Nahdiyah value-based management model as a paradigmatic alternative for managing Islamic education in Indonesia that is able to answer the challenges of modernity without losing its identity.