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All Journal e-Journal Ekonomi Bisnis dan Akuntansi
Brian Ahmad Nur Hasan
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Kompetensi Account Officer dan Informasi Asimetri terhadap Kinerja Murabahah dengan Risiko sebagai Variabel Intervening (Studi di BMT Kabupaten Banyuwangi dan Jember) Brian Ahmad Nur Hasan; Ahmad Roziq; Imam Mas'ud
e-Journal Ekonomi Bisnis dan Akuntansi Vol 4 No 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i1.4562

Abstract

The aim of this research were to examine the influence of syariah account officer competency and asymmetry information formurabahah budgeting performance by using murabahah budgeting risk as intervening variable. The research sample was theBMT in Banyuwangi and Jember regency. This research used Partial Least Square (PLS) with purposive sampling 51respondents. The Results showed is syariah account officer competency was significant positively influence on the murabahahbudgeting performance variable. Asymmetry information was significant negatively influence on the murabahah budgetingperformance. So, syariah account officer competency was not influence on the murabahah budgeting risk variable. Fourth,asymmetry information was not influence on the murabahah budgeting risk. And last, murabahah budgeting risk wasinsignificant negatively influence on the murabahah budgeting performance.
Co-Authors Ahmad Roziq Imam Mas'ud