Articles
<![CDATA[Kinerja tugas pada rumah sakit ]]>
<![CDATA[Agustina, Lia]]>;
<![CDATA[Sari, Rahmi Hamda]]>;
<![CDATA[Sefnedi, Sefnedi]]>;
<![CDATA[Zaitul, Zaitul]]>;
<![CDATA[Akmal, Akmal]]>
<![CDATA[ JURNAL MANAJEMEN Vol 12, No 2 (2020) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.29264/jmmn.v12i2.7713
<![CDATA[Tujuan dari makalah ini adalah untuk memahami siklus emosional hubungan karyawan danpelanggan menggunakan model interaksi sosial. Survei dilakukan dengan kuesioner yang dibagikankepada 54 karyawan Rumah Sakit Siti Rahmah.Studi ini menemukan bahwa orientasi dan emosikaryawan layanan sangat penting untuk memprediksi tampilan emosi dan kinerja tugas pelanggan.Melalui penelitian, untuk mengatasi karyawan yang emosional, penelitian ini menunjukkan bahwajawaban dapat terletak pada hubungan antara hasil bisnis dan emosi positif karyawan. Manajer harusmenciptakan lingkungan yang baik bagi karyawauntuk bekerja dalam suasana yang menyenangkan.Kontribusi penting dari penelitian ini adalah yang memberikan dukungan empiris awal untuk modelinteraksi sosial dalam pengaturan layanan karyawan dan pelanggan di bidang rumah sakit. Studi inimenemukan bahwa orientasi dan emosi karyawanpadalayanan sangat penting untuk memprediksitampilan emosi dan kinerja tugaskaryawan. Selain itu, emosi karyawan memiliki hubungan positifdengan suasana hati karyawan, dan suasana hati karyawan memiliki hubungan positif dengan tampilanemosi pelanggan, tetapi emosi karyawan memiliki hubungan signifikan positif dengan tampilanpelanggan. Tampilan emosi pelanggan memiliki hubungan positif dansignifikan dengan kinerja tugas.]]>
<![CDATA[Accounting Standard, Corporate governance, and accounting quality ]]>
<![CDATA[zaitul, zaitul]]>;
<![CDATA[Puttri, Daniati]]>;
<![CDATA[Novianti, Neva]]>;
<![CDATA[ilona, desi]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED] ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v12i2.28698
<![CDATA[Abstract. this paper investigates the effect of adoption of IFRS-based convergent accounting standard on accounting quality using Indonesia data. Besides, this study also determines the role of corporate governance as moderating variable between adoption of IFRS-based convergent accounting standard and accounting quality. Forty-seven companies from period of 2008 to 2017 participated in this study. Moderated regression analysis (MRA) is used to analyse the data. the result show that there is negative relationship between adoption of IFRS-based convergent accounting standard and accounting quality. In addition, the corporate governance is failed to play as moderating variable between adoption of IFRS-based convergent accounting standard and accounting quality. Out of four control variables employed in this study, only three variables (company size, age and profitability) consistently effect on accounting quality in three models. Theoretical and practical implications are discussed detail in this paper.  Abstrak. Penelitian ini bertujuan untuk menginvestigasi dampak adopsi standar akuntansi keuangan hasil konvergensi dengan International Financial Accounting Standard (IFRS) terhadap kualitas akuntansi dengan menggunakan data perusahaan Indonesia. Selain itu, artikel ini juga menganalisis peran implementasi Tata Kelola korporasi sebagai variable moderasi antara adopsi standar akuntansi keuangan dan kualitas akuntansi. Empat puluh tujuah perusahaan berpartisipasi dalam penelitian ini dengan data keuangan yang berasal dari laporan tahunan dari tahun 2008 sampai dengan tahun 2017. Analisa regresi moderasi (moderated regression analysis) digunakan dalam penelitian ini untuk menganalisa data dengan menggunakan pirantik lunak GRETL. Hasil penelitian menunjukan bahwa adopsi IFRS di standar akuntansi keuangan Indonesia berpengaruh negatif terhadap kualitas akuntansi. Namun, tata kelola korporasi gagal memoderasi hubungan antara adopsi IFRS dan kualitas akuntansi. Dari empat variable control yang digunakan dalam studi ini, hanya tiga variable yang berpengaruh terhadap kualitas akuntansi yaitu ukuran perusahaan, umur perusahaan, dan profitabilitas perusahaan. Implikasi teori dan praktis dibahas mendalam dalam artikel. ]]>
<![CDATA[BURNOUT PADA PERAWAT RSUD Dr. MUHAMMAD ZEIN PAINAN : KEPEMIMPINAN EFEKTIF SEBAGAI MODERATOR ]]>
<![CDATA[Yulia, Ayu]]>;
<![CDATA[Defianti, Lidia]]>;
<![CDATA[Sefnedi, Sefnedi]]>;
<![CDATA[Zaitul, Zaitul]]>;
<![CDATA[Akmal, Akmal]]>
<![CDATA[ Menara Ilmu Vol 14, No 2 (2020): VOL. XIV NO. 2 OKTOBER 2020 ]]>
Publisher : <![CDATA[LPPM Universitas Muhammadiyah Sumatera Barat ]]>
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DOI: 10.31869/mi.v14i2.2018
<![CDATA[Penelitian ini bertujuan untuk menguji kepemimpinan efektif sebagai moderator pada hubungan antara stres kerja, dukungan supervisor, terhadap burnout. Responden dalam penelitian ini adalah 119 perawat di Rumah Sakit Dr. Muhammad Zein Painan, Metode pengambilan sampel menggunakan rumus slovin. Teknik pengumpulan data adalah survei. Data pada penelitian ini dianalisis dengan metode SEM-PLS. Hasil penelitian ini menunjukkan bahwa stres kerja dan dukungan supervisor memiliki pengaruh signifikan terhadap burnout. Tetapi kepemimpinan efektif tidak mempengaruhi burnout kemudian ditemukan juga bahwa kepemimpinan efektif tidak memoderasi hubungan antara stres kerja dan dukungan supervisor terhadap burnout.]]>
<![CDATA[Management Boards and Indonesia's Company Innovation Performance ]]>
<![CDATA[Desi Ilona]]>;
<![CDATA[Zaitul Zaitul]]>;
<![CDATA[Eugene Okyere Kwakye]]>
<![CDATA[ Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol 9 No 2 (2021): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed) ]]>
Publisher : <![CDATA[Faculty of Economics, State University of Jakarta. ]]>
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DOI: 10.21009/JPEB.009.2.4
<![CDATA[This study aims to investigate the influence of the management board's characteristics on company innovation performance. Management board characteristics are female in the management board, education background, and Chinese ethnicity in the management board. Resources dependency theory is applied to understand the research phenomena. Using 109 companies listed in the Indonesian stock market, multivariate regression analysis was employed. This study also employed five control variables: family ownership, foreign ownership, company profitability, company leverage, and company size. The result shows that female in management board is negatively related to innovation performance. Besides, family ownership, company profitability, company leverage, and company size positively affect innovative performance.]]>
<![CDATA[Karakteristik Anggota Legislatif dan Kinerja Pemerintah Daerah ]]>
<![CDATA[zaitul zaitul]]>;
<![CDATA[Welly Jefrita]]>;
<![CDATA[dandes rifa]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 1 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2021 ]]>
Publisher : <![CDATA[Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram ]]>
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DOI: 10.29303/akurasi.v4i1.66
<![CDATA[This study aim to invetigate the relationship between legistlatif’s characteristics and Local Government Performance. Legislative’s characteristic is proxy by size, age, gender and education background of local legislatif ‘s members. Agency theory is used to underpinned this relationship. The secondary data is used and gathered through finance ministry’s website, and general election commissions. Using eighty-one local governments, multivariate regression analyis is applied to analyse the data. classical assumption test is assessed before interpretating the regression result. Based on the t statistic and p-value, all hypohoteses are rejected . however, local government revenue has negative effect on local government performance. Theortically, agency theory could not be used to understand the phonomena. Practical implication discuss in this paper.]]>
<![CDATA[Fresh Fish Consumption Behaviour in Padang City, Indonesia ]]>
<![CDATA[Junaidi Junaidi]]>;
<![CDATA[Desi Ilona]]>;
<![CDATA[Zaitul Zaitul]]>
<![CDATA[ ECSOFiM (Economic and Social of Fisheries and Marine Journal) Vol 7, No 2 (2020): ECSOFiM April 2020 ]]>
Publisher : <![CDATA[Faculty of Fisheries and Marine Science, Brawijaya University ]]>
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DOI: 10.21776/ub.ecsofim.2020.007.02.06
<![CDATA[The fresh fish consumption behaviour has been attracting the previous researchers. Unfortunately, few studies based on Indonesia were held by the researchers. Due to the lack of the previous study, the purposes of the study are to investigate the influence of attitudes, control of perceived behaviour, and subjective norm on intention to consume fish, and to examine the relationship of the fish consumption intention with consumption behaviour. The study applies plan behaviour theory to understand the raised phenomena in this paper. The number of respondents participated in this study is fifty-five. SEM-PLS is used to analysis data supported by assessment of measurement and structural model as the smart-pls procedure. The results indicate that there is a positive effect of attitude toward behaviour on intention to consume fish. Besides, fish consumption intention also has a significant association with consume behaviour. However, the effect of the norm and control of perceived behaviour on fish consumption intention is not significant. This finding confirms the theory of plan behaviour. Practically, this finding shows implicitly that to increase the fish behaviour consumption, the intention to consume fish and attitude toward fish consume behaviour should be increased.]]>
<![CDATA[PENGUJIAN FAKTOR PENENTU PRILAKU PATUH MEMBAYAR ZAKAT HARTA DARI PERSPEKTIF THEORY OF PLANNED BEHAVIOR ]]>
<![CDATA[Zaitul Zaitul]]>;
<![CDATA[Syafri Husen]]>;
<![CDATA[Mukhlizul Hamdi]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 2 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau ]]>
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DOI: 10.31258/jc.1.2.202-218
<![CDATA[Zakah compliance behaviour among Muzzaki has been discussed by academics and practitioners. However, less attention has been paid about how the compliance behaviour and what factors determine this Zakah compliance in Padang society. Therefore, this study aims to investigate the determinants of Zakah compliance behaviour from perspective of Theory of Planned Behaviour. Ten hypotheses are developed and tested in this study. Nine-four respondents filled and returned the questioner. Simple, multiple and hierarchal regression analysis are applied to gain the result. The result show that three hypotheses are accepted (i) perceived behaviour control has a significant effect on an intention to pay zakah, (ii) subjective norm has a significant relationship with zakah compliance behaviour, and (iii) an intention to pay zakah also has a significant impact on zakah compliance behaviour. Practically, the government can increase Ummah zakah compliance behaviour by improve an muzzaki’s intention to pay zakah through reduce the barriers to pay zakah and improve successful factors. This study theoretically contribute to theory of planned behaviour partially]]>
<![CDATA[Peran Kepercayaan Pada Pemerintah Sebagai Variabel Mediasi Antara Faktor Penentu Kepatuhan Dan Kepatuhan Wajib Pajak ]]>
<![CDATA[Audrey Anugrah]]>;
<![CDATA[Zaitul Zaitul]]>;
<![CDATA[Herawati Herawati]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 1 (2020): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v5i1.13444
<![CDATA[The purpose of this study was to investigate the effect of the tax payer awareness, tax payer morale and governmen power on tax compliance.besides, this study also determine the role of trust on government as a mediating variable.. The object of this research is PBB-P2 tax payers in Pasaman Barat Regency with dinal sample of 100 tax payers. This study uses primery databy disributing the questionnaires to taxpayers. Methods of data analysis is applying Structural Equation model (SEM)-PLS using Smart-pls 3.2.8. tax payer awareness has a negative effect on tax compliance. Trust on government mediated the relationship government power and tax compliance (full mediation). This study has a pratical dan theoritical implications and it discuss in this paper.]]>
<![CDATA[Faktor Penentu Kinerja Manajerial Sektor Kesehatan ]]>
<![CDATA[Zaitul Zaitul]]>;
<![CDATA[Bayu Anugerah Putera]]>;
<![CDATA[Arie Frinola Minovia]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 1 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2020 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v8i1.1509
<![CDATA[Penelitian ini bertujuan untuk menganalisis faktor-faktor penentu yang dapat meningkatkan kinerja manajerial pada sector kesehatan. Faktor-faktor tersebut terdiri dari partisipasi anggaran, informasi akuntansi, dan komitmen organisasi. kemudian gaya kepemimpinan sebagai variabel moderasi juga menjadi pendukung dalam menghubungkan faktor-faktor penentu pada kinerja manajerial. Pengambilan populasi dan sampel berdasarkan pada kepala bidang keuangan rumah sakit dan klinik yang ada di Kota Padang. Metode pemilihan sampel yang digunakan adalah simple random sampling. Teknik analisis yang digunakan dalam penelitian ini adalah Partial least square. Hasil pengungkapan dalam penelitian ini yaitu, partisipasi anggaran dan komitmen organisasi tidak berpengaruh terhadap kinerja manajerial, sedangkan informasi akuntansi memiliki pengaruh terhadap kinerja manajerial. Gaya kepemimpinan sebagai variabel moderasi dapat mempengaruhi kinerja manajerial, namun gaya kepemimpinan tidak dapat memoderasi hubungan antara partisipasi anggaran, informasi akuntansi dan komitmen organisasi dengan kinerja manajerial.]]>
<![CDATA[Effect of Corporate Governance on Corporate Social Responsibility and Firm Values: Empirical Evidence from Manufacturing Companies in Indonesia ]]>
<![CDATA[Neva Novianti]]>;
<![CDATA[Siti Rahmi]]>;
<![CDATA[Zaitul Zaitul]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 6, No 1 (2022): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v6i1.434
<![CDATA[Corporate governance (CG) and corporate social responsibility (CSR) are no longer voluntary. However, it has become a mandatory for every company, especially in increasing the value of the company, although there are still many pros and cons. This study aims to investigate the effect of CG practices on CSR as well as the influence of CG and CSR on firm value. The object of this research is manufacturing companies (Basic Industry and Chemical and Consumer Goods Industry Industry) which are listed on the Indonesia Stock Exchange in 2010-2018. Based on the process of sample selection (purposive sampling) 55 companies were obtained so there were 495 observations of research data. There are two research models tested in this study. First, it uses CG and CSR practices as independent variables and company value as the dependent variable. The second uses CG practice as an independent variable and CSR as the dependent variable. In the first model only CSR has a significant effect on the t-sig value of 0,000 (0,000 <0.05). The second model shows that CG has no significant influence on CSR.]]>
