Article Per Year (5 Year)
p-Index From 2019 - 2024
2.949
P-Index
This Author published in this journals
All Journal e-Journal Ekonomi Bisnis dan Akuntansi EL-MUHASABA Jurnal Keuangan dan Perbankan JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Bisma: Jurnal Bisnis dan Manajemen International Journal of Social Science and Business EKUITAS (Jurnal Ekonomi dan Keuangan) ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) Wiga : Jurnal Penelitian Ilmu Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Panca Marga JRABA Open Access DRIVERset KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS
Agung Budi Sulistiyo
Fakultas Ekonomi Dan Bisnis, Universitas Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS

 1 
Factors affecting the quality of mosque financial statements Rohmatul Faizah; Ririn Irmadariyani; Agung Budi Sulistiyo
Keynesia : International Journal of Economy and Business Vol. 1 No. 2 (2022): Keynesia : International Journal of Economy and Business
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.497 KB)

Abstract

The purpose of this study was to find out and at the same time analyze the factors that can affect the quality of the financial statements of mosques in Jember Regency. The data analysis method that the researcher uses in this research is quantitative descriptive analysis. The eight (8) hypotheses proposed by the researcher in this research were analyzed using a tool in the form of the SMART Partial Least Squares (PLS) program through two stages, namely the outer model and the inner model, before proceeding with the hypothesis testing process. Based on the results of processed SmartPLS 3.2.9 data, it can be concluded that only financial management practice variables have a significant effect on the quality of mosque financial statements, while human resource competence, internal control systems, information technology utilization, moderating effect 1 (human resource competence*organizational commitment ), moderating effect 2 (internal control system*organizational commitment), moderating effect 3 (utilization of information technology*organizational commitment), and moderating effect 4 (financial management practice*organizational commitment) showed no significant effect on the quality of financial statements in mosques in Jember Regency.
Co-Authors achmad achmad Adnan, Fahrobby Ahmad Roziq Amani, Tatik Arif Hidayatullah Arif Hidayatullah Arina Aula Harfina Bayu Aprillianto Budi Santoso Bunga Maharani Dwi Budi Santoso Dyah Ayu Perwitasari Elsa Eldista Gusti Ayu Wulandari Ibanatuz Zuhro Siamu Mubarokah Imam Suroso Indah Purnamawati Muhammad Miqdad Novi Wulandari Widiyanti Novi Wulandari Widiyanti Nur Hisamuddin Nurul Alfiyah Oktaviansyah, Hendrik Tri Perwitasari, Dyah Ayu Ririn Irmadariyani Riza Dewi Al Ardi Rohmatul Faizah Roos Ana, Selvia Rudyanto, Tomy Septarina Prita Dania Sofianti Shita Silvia Nahdia Riesky Siti Maria Wardayati SUKMA ULI NUHA SUGIYONO Tatik Amani Wasito Wasito Whedy Prasetyo Wildan Khisbullah Suhma Wildan Yosefa Sayekti