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All Journal Owner : Riset dan Jurnal Akuntansi Al-Hijrah: Journal of Islamic Economics and Banking
Tengku Hasan Basri
Universitas Deli Sumatera
Economics, Econometrics & Finance

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Pengaruh Budaya Perusahaan, Dewan Direksi, dan Kinerja Karyawan terhadap Good Corporate Governance dengan Audit Internal Sebagai Variabel Intervening pada Perusahaan Sektor Perbankan yang Terdaftar di BEI Tengku Hasan Basri; Lukertina Lukertina; Supardi Supardi; Audita Audita
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.847

Abstract

Good Corporate Governance is the most important thing for companies, especially leaders to supervise or monitor all company operational activities. Banking is required to prioritize the implementation of optimal governance or Good Corporate Governance (GCG) during this Covid-19 pandemic era so that corporation does not cause new impacts during the pandemic. An internal audit in one of factor that impact of organizational culture on the internal control environment and organizational risk, this is because a negative organizational culture will have a negative impact on the company and the implementation of corporate governance. Various inputs should be suggested to an organization in order to be able to create a healthy organizational culture. The research carried out by the researchers has the aim of analyzing the determinants of good corporate governance in the banking sector that are included in the IDX list. Purposive sampling was used as a data collection method in this study. Data was obtained by distributing questionnaires/questionnaires to 10 banks located in Central Jakarta. Data were analyzed by SEM-PLS with bootstrapping method using smartPLS 3.0. software package. The results showed that corporate culture, board of directors, and employee performance had a significant effect on good corporate governance with internal audit as a intervening variable either partially or simultaneously.  
Behavior Of Society In Management PNM Mekaar Loan Capital Ismi Affandi; Raja Putra Sakti Harahap; Tengku Hasan Basri
Al-Hijrah: Journal of Islamic Economics And Banking Vol 2 No 1 (2024): Al-Hijrah: Journal of Islamic Economics and Banking
Publisher : Institut Agama Islam Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55062/al-hijrah.v2i1.609

Abstract

This article aims to determine community behavior in providing loan capital from PNM Mekaar (Civil National Capital to foster a prosperous family economy) to the community in Tanjung Jati Village PTPN II District. Binjai, Langkat Regency. The government has established a financing program for business capital for people who lack capital. One of them is PT. PNM (Civil National Capital). PT. PNM (Civil National Capital) was established as part of the government's strategic solution to improve the welfare and economic equality of society through developing access to capital and capacity building programs for Micro, Small and Medium Enterprises (MSMEs). This research uses qualitative research methods, using primary data sources. The results of the research are community behavior in managing loan capital from PNM Mekaar (Civil National Capital to foster a prosperous family economy) in the community in Tanjung Jati Village PTPN II Kec. Binjai, Langkat Regency with its development Business Enhancement Income Which Done by poor people by taking advantage of it Source Available Power.
Co-Authors Audita Audita Ismi Affandi Lukertina Lukertina Raja Putra Sakti Harahap Supardi Supardi