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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Akuntansi International Journal of Trends in Accounting Research International Journal of Trends in Accounting Research
Budi Artinah
Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Struktur kepemilikan, corporate governance dan kinerja modal intelektual perusahaan perbankan di indonesia Haura Haura; Abdul Kadir; Budi Artinah; Riswan Yudhi Fahrianta
KINERJA Vol 19, No 2 (2022)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jkin.v19i2.11190

Abstract

Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tentang dampak dari Struktur kepemilikan, corporate governance terhadap kinerja modal intelektual pada Perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Periode penelitian ini adalah 2018-2020, dengan populasi berjumlah 65 perusahaan dan jumlah sampel berdasarkan teknik purposive sampling yaitu 12 perusahaan. Menggunakan alat analisis regresi data panel, hasil penelitian ini menunjukkan bahwa dewan komisaris independent dan komite audit berpengaruh terhadap kinerja modal intelektual, sedangkan Kepemilikan manajerial, kepemilikan asing, dan jumlah dewan komisaris tidak berpengaruh terhadap kinerja modal intelektual
Analisis Sistem Pengendalian Internal Melalui Audit Berbasis Risiko (ABR) Oleh Aparat Pengawas Intern Pemerintah (APIP) Dalam Mencapai Target Rencana Pembangunan Jangka Menengah Daerah (RPJMD) Studi Kasus pada Inspektorat Kota Banjarbaru - - Mujennah; Budi - Artinah
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.057 KB) | DOI: 10.28932/jam.v10i2.1077

Abstract

This research explains the role of APIP in carrying out, its functions and duties to achieve the target of Regional Medium Term Plan (RPJMD) 2016-2020. Inspectorate of Banjarbaru City as an element of local government oversight is required to act as an institution capable of improving the quality of supervision on the way of regional development, so as to realize good governance and clean governance. Quoted from the RENSTRA Inspektorat Banjarbaru City there are still strategic issues that can hamper the implementation of the vision mission RPJMD mission in Inspectorate Banjarbaru City. These strategic issues include many findings and recommendations of the results of the investigation that have not been followed up, the lack of strict sanctions on the management of performance andinternal control is not good, the quality of public services should still be improved, supervision procedures have not run well, commitment and motivation APIP still needs to be improved. In addition, the Inspectorate of Banjarbaru City has limited resources so it must be able to work efficiently and effectively. as well as the non- implementation of Risk-Based Audit approaches for all functional functional officials. Through an effective internal control system and effective RSP audit implementation is expected to assist APIP's role in implementing the RPJMD 2016- 2020 to reduce strategic issues and mitigate risk to acceptable limits.Keywords:Risk Based Audit (RBA), Government Internal Control System (SPIP), Inspectorate, Good Governance(GC), Clean Governance (CG), Government Internal Supervisory Apparatus (APIP)
Impact of ISO 9001 Quality Management System Implementation on Organizational Quality Culture and Employee Performance Saifhul Anuar Syahdan; Mujennah; Budi Artinah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In order to increase market share an organization is faced with the challenge of improving quality and flexibility, especially for universities. The quality management system has internationally qualified quality standards according to ISO 9001. The quality culture itself can be measured through employee performance.  The author wants to know the influence of quality management system ISO 9001;2015 which refers to Permen Ristek Dikti No. 44/2015 on the culture of quality and performance of employees at universities in Banjarmasin. This study uses quantitative method with purposive sampling sample selection method. The data collection of this study using questionnaires sent a number of 75 questionnaires at universities in Banjarmasin. The data in this study were analyzed using multiple regression statistics with the help of SPSS. Based on the results of the study concluded that the element of quality management system consisting of organizational commitment, the application of procedures positively affect the culture of quality and performance of employees in the organization, the better the commitment of employees in the organization will improve the culture of quality and performance of employees in the organization. The implementation of procedures is the main requirement in the ISO quality management system, so that the existence of Standard Operational Procedures in organizational activities will build a culture of quality and improve the performance of employees in the organization. This suggests that iso 9001:2015 quality management system can foster a culture of organizational quality and improve employee performance.
Struktur kepemilikan, corporate governance dan kinerja modal intelektual perusahaan perbankan di Indonesia Haura Haura; Abdul Kadir; Budi Artinah; Riswan Yudhi Fahrianta
KINERJA Vol 19, No 2 (2022): Mei
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v19i2.11190

Abstract

Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tentang dampak dari Struktur kepemilikan, corporate governance terhadap kinerja modal intelektual pada Perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Periode penelitian ini adalah 2018-2020, dengan populasi berjumlah 65 perusahaan dan jumlah sampel berdasarkan teknik purposive sampling yaitu 12 perusahaan. Menggunakan alat analisis regresi data panel, hasil penelitian ini menunjukkan bahwa dewan komisaris independent dan komite audit berpengaruh terhadap kinerja modal intelektual, sedangkan Kepemilikan manajerial, kepemilikan asing, dan jumlah dewan komisaris tidak berpengaruh terhadap kinerja modal intelektual
Impact of ISO 9001 Quality Management System Implementation on Organizational Quality Culture and Employee Performance Saifhul Anuar Syahdan; Mujennah; Budi Artinah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.972 KB)

Abstract

In order to increase market share an organization is faced with the challenge of improving quality and flexibility, especially for universities. The quality management system has internationally qualified quality standards according to ISO 9001. The quality culture itself can be measured through employee performance.  The author wants to know the influence of quality management system ISO 9001;2015 which refers to Permen Ristek Dikti No. 44/2015 on the culture of quality and performance of employees at universities in Banjarmasin. This study uses quantitative method with purposive sampling sample selection method. The data collection of this study using questionnaires sent a number of 75 questionnaires at universities in Banjarmasin. The data in this study were analyzed using multiple regression statistics with the help of SPSS. Based on the results of the study concluded that the element of quality management system consisting of organizational commitment, the application of procedures positively affect the culture of quality and performance of employees in the organization, the better the commitment of employees in the organization will improve the culture of quality and performance of employees in the organization. The implementation of procedures is the main requirement in the ISO quality management system, so that the existence of Standard Operational Procedures in organizational activities will build a culture of quality and improve the performance of employees in the organization. This suggests that iso 9001:2015 quality management system can foster a culture of organizational quality and improve employee performance.
Co-Authors - - Mujennah Abdul Kadir Fahrianta, Riswan Yudhi Haura Haura Mujennah Saifhul Anuar Syahdan