scholarly journals Maqashid Syariah in Practical Sustainability Report (Case Study of BUMN in South Sumatra)

2021 ◽  
Vol 1 (2) ◽  
pp. 173
Author(s):  
Muhammad Farhan ◽  
Media Kusumawardani ◽  
Abdul Bashir ◽  
Achmad Soediro
Keyword(s):  
Organizational Performance ◽  
Quantitative Methods ◽  
Positive Influence ◽  
Primary Data ◽  
Social Categories ◽  
Environmental Reporting ◽  
Economic Decisions ◽  
Two Factors

The expectations of various parties regarding accounting in the future are to produce relevant, reliable and comparable information for all parties in assessing and making economic decisions that are more friendly to society and the environment. Factors that must be owned by an entity as a form of concern for the entity towards an environment are: (1). Having attention to the environment (Environmental awareness) itself, then followed by; (2). The organization's involvement in environmental issues (Environmental Involvement). The follow-up of these two factors are; (3). Environmental Reporting, lastly enhanced by; (4). Environmental Auditing which measures and evaluates organizational performance. These activities are formulated into a Suistainability Report, which is compiled in combination with the company's Annual Report or a separate report. The essence of the theory of maqashid al-syari'ah is to realize goodness as well as to avoid badness, or to benefit (mashlahat) and reject madharat. The object of this study were 2 state-owned companies operating in the South Sumatra region with 352 respondents involved. This research uses quantitative methods with primary data. The dependent variable was maqashid syariah, while the independent variable was economic categories, environment categories, and social categories with indicators adopted from Global Reporting Innitiative (GRI). The results of this study indicate that the economic categories, environment categories, and social categories have a positive influence on maqashid syariah.

scholarly journals Studi Kasus Yayasan X: Analisa Hasil Exit Questionnaire Survey

Humaniora ◽  
2011 ◽  
Vol 2 (1) ◽  
pp. 495
Author(s):  
Bernadetta Junita Santosa
Keyword(s):  
Questionnaire Survey ◽  
Quantitative Methods ◽  
Descriptive Statistics ◽  
Primary Data ◽  
Exit Interviews ◽  
Two Factors ◽  
Descriptive Method

This case study on the X Foundation aims to provide an overview and analysis of questionnaire results of exit interviews of employees who came out in 2009 and 2010. This case study was conducted on the basis of the importance of seeing the dimensions or factors that exist, particularly with regard to the factors of satisfaction or dissatisfaction in the employee working within the Organization. The study was conducted using quantitative methods with retrieval of primary data on the X Foundation, the descriptive method. Subjects were 63 employees who came out in 2009 and 125 employees that came out in 2010 at differing position, level and status. The results generally showed that there are two factors that should motivate employees to be the opposite that is causing dissatisfaction in the employee, and there are two factors also confirm the reasons why an employee becomes dissatisfied and decided to leave the organization. The suggestions put forward to conduct further research to further deepen the analysis of descriptive statistics, so the depiction becomes more profound; and can provide accurate advice to the organization. 

scholarly journals TRANSFORMATIONAL LEADERSHIP AND TRUST: A CASE STUDY

2016 ◽  
Vol 4 ◽  
pp. 014-020
Author(s):  
Adriana Zaharia ◽  
Carmen-Aida Huţu
Keyword(s):  
Transformational Leadership ◽  
Organizational Performance ◽  
Leadership Behaviors ◽  
Positive Influence ◽  
Organizational Relationships ◽  
Organizational Functioning ◽  
Organizational Settings ◽  
Organizational Rules

According to previous research, an employee’s trust in his/her leader has been linked to: increased individual efficiency and commitment; increased organizational performance; effective team and organizational functioning where the tasks are complex and unstructured. Considering these findings concerning the positive influence of trust on various aspects of organizational performance, we used relevant theories in literature relating to trust in organizational settings and transformational leadership to devise our research framework that aimed at gaining a better understanding of leadership behaviors leading to higher degrees of trust by followers in their leader. The results of our pilot study in a Romanian small-to medium-sized enterprise show that leader’s behaviors such as enforcing observance of organizational rules, professional objectivity in employee appraisal processes, keeping promises and commitments, fairness, as well as leader’s professional competency are essential for achieving higher degrees of trust in intra-organizational relationships. In assuming the inherent limitations of a pilot case study leading to the necessity to f{0>Dezvoltarea metodologică ulterioară, precum şi realizarea unor studii follow-up cu finanţare suficientă pentru a permite minimizarea erorilor de eşantionare sunt fără îndoială necesare pentru a confirma corelaţia dintre cele două abordări, din perspectiva societăţii „deschise” popperiene.<}0{>Further urther the methodological developments and follow-up studies, our research confirmed obvious relationships between the targeted domains, transformational leadership and trust. Also, our findings confirmed that the trust element in organizational leadership has a critical impact on building long-term employee commitment and drive for achieving higher individual and organizational performance and success. 

scholarly journals The Influence of Waqf Distribution and Promotion on Community Trust (Case Study: Tabung Wakaf Indonesia)

2020 ◽  
Vol 3 (1) ◽  
pp. 107
Author(s):  
Dina Yustisi Yurista ◽  
Mohammad Noviani Ardi
Keyword(s):  
Poverty Reduction ◽  
Quantitative Methods ◽  
Public Trust ◽  
Primary Data ◽  
Alternative Source ◽  
Significant Relationships ◽  
The World Bank ◽  
Community Trust ◽  
Foreign Credit

Waqf is a potential source of funds to overcome social problems, but most poverty reduction programmes rely on foreign credit, especially from the World Bank. In this case, the development of a waqf by a nadzir can be an alternative source of funding in the general economic empowerment, which is supported by society�s trust in waqf institutions. Therefore, this study is conducted to identify the factors that determine public trust and to examine the influence of waqf distribution and promotion on society trust in waqf funds managed by Tabung Wakaf Indonesia. This paper used quantitative methods and utilized primary data through direct surveys with questionnaires were collected and analyzed using multiple regression analysis. The findings reveal that promotion and distribution have significant relationships with society trust. In addition, this study indicates that distribution has the greater impact than promotion on influencing society trust in waqf management. The findings nevertheless give a wide understanding of the concept of public trust and its antecedent in the context of Tabung Wakaf Indonesia.

scholarly journals DOES DIFFERENTIATION STRATEGY MODEL MATTER? DESIGNATION OF ORGANIZATIONAL PERFORMANCE USING DIFFERENTIATION STRATEGY INSTRUMENTS – AN EMPIRICAL ANALYSIS

2020 ◽  
Vol 21 (1) ◽  
pp. 158-177
Author(s):  
Xhavit Islami ◽  
Marija Topuzovska Latkovikj ◽  
Ljubomir Drakulevski ◽  
Mirjana Borota Popovska
Keyword(s):  
Organizational Performance ◽  
Value Chain ◽  
Structural Equation ◽  
Quantitative Methods ◽  
Empirical Studies ◽  
Economic Value ◽  
Primary Data ◽  
Equation Modeling ◽  
Differentiation Strategy ◽  
Strategy Model

Considering pursuing the differentiation strategy makes enable the organization to earn its success and to create, capture and sustain economic value. Despite this importance, it is relatively absentminded in empirical studies at the conceptual level. In response to this gap, the purpose of this paper is conceptualizing differentiation strategy model, developing the instruments of differentiation strategy, and testing the relationship between dimensions of the value chain, differentiation in the supply, competitive advantages, and organizational performance, using data from a sample of 123 manufacturing organizations. On this study, quantitative methods were applied to measure the proposed relationships, and questionnaires were used as a tool in gathering primary data. Relationships proposed in the framework were tested using structural equation modeling. The results of this study indicated that pursuing the differentiation strategy leads on increasing competitive advantage and improving organizational performance. Also, it pointed out that the manufacture organizations’ success is determined by their ability to be flexible on strategic planning and on integrating internal and industrial settings factors on differentiation strategy creating. This research contributes to strategic literature clarifying a successful differentiation model helping the practitioners on increasing the ability and knowledge on pursuing the differentiation strategy.

scholarly journals Accounting Practices and Organizational Performance: Evidence from Small and Medium Scale Enterprises in Sri Lanka

2020 ◽  
Vol 4 (1) ◽  
pp. 69-75
Author(s):  
Saseela Balagobei
Keyword(s):  
Sri Lanka ◽  
Organizational Performance ◽  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Developed Countries ◽  
Positive Influence ◽  
Jel Classification ◽  
Primary Data ◽  
Record Keeping ◽  
Medium Scale

Over the past few decades, the researchers demonstrate consistent effort in investigating the Small and Medium scale Enterprises (SMEs). This sector plays a crucial role in the economic growth in both developing and developed countries. The research investigated how accounting practices influence the organizational performance of small and medium scale enterprises in Sri Lanka. Accounting practices consists of record keeping, budgeting practices and payroll accounting whereas organizational performance is measured by organizational goal achievement, organizational effectiveness and organizational efficiency records. A structured questionnaire was used to collect the primary data from 75 SMEs which were selected by means of the random sampling technique. The results revealed that among the accounting practices, only record keeping and budgeting practices have significant positive influence on organizational performance of Small and medium enterprises in Sri Lanka. It can be recommended that academic institutions and other bodies which are responsible for SMEs should organize training programmes for those operators who do not have the technical knowhow in the field of accounting to come to grips with it and also provide some SME-specific accounting guidelines and template forms for capturing accounting practices for the operators to use. JEL Classification: M41.

University-Industry Linkage Through Business Incubation

2019 ◽  
pp. 223-244
Author(s):  
Dinis Caetano ◽  
Miguel T. Preto ◽  
Miguel Amaral
Keyword(s):  
Positive Impact ◽  
Participant Observation ◽  
Primary Data ◽  
Structured Interviews ◽  
Team Members ◽  
Management Board ◽  
Top Managers ◽  
The University

This chapter focuses on the role played by business incubators in developing and facilitating knowledge transfer, networks, and business support to tenant firms through a sustainable ecosystem. The authors conduct an in-depth qualitative case-study of one tech-based business incubator in Portugal—IPN, created in 1991 by the University of Coimbra—to provide insight on how the incubator's direction/management board and a group of incubatees perceive incubation and its impact. Primary data was collected via participant observation/focus group involving the incubators' CEO and six team members. Semi-structured interviews were carried out among the CEOs and top managers from 11 companies supported by IPN whether as (1) incubates, (2) under acceleration, and (3) graduates. Results show a positive impact of incubation on internationalization and growth for incubatees and companies under acceleration. However, there is a need for new post-incubation follow-up mechanisms and a normative context promoting richer interactions with graduates.

scholarly journals The Effect of Working Capital Turnover on Company Liquidity at PT. Gudamg Garam, Tbk (Case study on the Indonesian stock exchange) (2007 – 2011

2021 ◽  
Author(s):  
endang naryono
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Positive Influence ◽  
Primary Data ◽  
Working Capital ◽  
Financial Reports ◽  
Ex Post ◽  
Ex Post Facto

This study aims to determine the working capital turnover of PT Gudang Garam, the development of the company's performance at PT Gudang Garam, and to determine the effect of working capital turnover on the company's performance at PT Gudang Garam, Tbk. The research method used is the ex-post facto method. This study uses primary data and secondary data obtained from financial and non-financial reports from PT Gudang Garam. To test the hypothesis, simple regression was used. Based on the results of the analysis, it shows that there is a positive influence between working capital turnover at PT Gudang Garam. The level of closeness of the relationship (correlation) of the two variables is quite strong, namely r = 0.752 with a correlation coefficient value of r &gt; 0. The level of influence achieved is 56.55%, and the remaining 43.45% is influenced by other factors. Meanwhile, by testing the hypothesis by using the t-test, the t-count value = 5.947 and the t-table value = 0.997. Based on the t-count value, the T-count value is greater than T-table H0 is in the rejection area. The results of simple linear regression analysis that every 1X (times) increase in working capital turnover, the company's performance will increase by 7.462%.

scholarly journals The Effect of Knowledge Management on Innovation and Organizational Performance in the field of Application and Game Development

2020 ◽  
Vol 4 (2) ◽  
pp. 185-200
Author(s):  
Simon Budiprayitno
Keyword(s):  
Knowledge Management ◽  
Organizational Performance ◽  
Business Performance ◽  
Field Research ◽  
Creative Industries ◽  
Primary Data ◽  
Game Development ◽  
And Performance ◽  
Collection Methods

This research examines the effect of knowledge management on innovation and organizational performance (Case Study on Creative Industries in the field of Application and Game Development in Malang Raya). Looking at the existing phenomena clearly shows that most creative industries still show a lot of room for improvement regarding their innovation and business performance and the lack of application of knowledge management in creative industries compared to large organizations. Data collection methods in this study include field research that is by collecting necessary data (primary data) from a sample using a questionnaire instrument that explains and tests hypotheses (explanatory) and uses literature studies derived from literature and scientific journals. The results of this study are that management knowledge has a significant effect on innovation and performance. Innovation has a significant effect on performance and that knowledge management has a significant effect on performance through innovation Changes in performance are primarily determined by the high ability of innovation due to the creative industry players have increased the ability in knowledge management.

scholarly journals Pengaruh Persepsi Wajib Pajak atas Penerapan E-Filing dan Persepsi Wajib Pajak atas Kualitas Sistem E-Filing Terhadap Kepatuhan Pajak

2019 ◽  
Vol 3 (1) ◽  
pp. 208-216
Author(s):  
Anisa Widya Larasati ◽  
Dyah Probowulan ◽  
Achmad Syahfrudin
Keyword(s):  
Real Time ◽  
Quantitative Methods ◽  
Annual Report ◽  
Tax Compliance ◽  
Primary Data ◽  
System Quality ◽  
Filing System ◽  
Directorate General

E-Filing is a system for the achievement of annual report letters (SPT) which is done online and in real time to the Directorate General of Taxes through the official website of the Directorate General of Taxes. This study aims to examine the effect of perceptions of taxpayers on the application of E-filing and perceptions of taxpayers on the quality of e-filing systems for tax compliance in the Jember Pratama KPP case study. This research uses quantitative methods. The number of samples used is 100 taxpayers who use the e-Filing system. The data used in this study are primary data in the form of questionnaires distributed to taxpayer respondents. The results in this study indicate that taxpayer perceptions affect tax compliance and the quality of the e-Filing system has no effect on tax compliance. Keywords: E-Filling, Perception, E-Filing System Quality, Complaints

Implementasi Sifat Amanah Pengelola Koperasi Pondok Pesantren (Studi Kasus Pada Pengelola Koperasi Pondok Pesantren Qomaruddin Kecamatan Bungah Kabupaten Gresik

2015 ◽  
Vol 1 (9) ◽  
pp. 636
Author(s):  
Firdaus Arfianandy Abiyoga ◽  
Irham Zaki
Keyword(s):  
Growth And Development ◽  
Research Method ◽  
Boarding School ◽  
Positive Influence ◽  
Primary Data ◽  
Cooperative Management ◽  
Qualitative Descriptive ◽  
Islamic Principle ◽  
Descriptive Approach

A Muslim who works as a form of workship to Allah SWT make attempts to obtain wealth by means of the lawful and good. As well as within the organization, a Muslim who gained the trust of the other party will always manage cooperatives by prioritizing and applying traits according to traits owned by Rasulallah, one of which is the trusthworthy traits and is able to provide a positive influence to others within the organization.The research method used is case study with a qualitative descriptive approach. This study uses interviews in primary data collection. The scope of research is limited to the focus on the cooperative manager of Qomaruddin boarding school Sampurnan Bungah in Gresik and find answers on how to implement the trustworthy traits of Rasulalllah on the management of the cooperative.The result of this research is the implementation of the trustworthy traits of Rasulallah SAW has already been implemented properly by the cooperative manager of the cooperative boarding school in the form of cooperative management in accordance with Islamic principle, because the cooperative management fullfilled with the 3 indicators such as responsibility, trusworthiness and transparency so that the growth and development of cooperative boarding school survived until today. The manager of the boarding school cooperative that implements the trustworthy traits of Rasulallah able to make policy and ethical Islamic system which resulted in an Islamic organization. The cooperative management has implemented the trustworthy traits correctly, by implementing those trustworthy traits, kopontren obtain the benefit. Kopontren manager interpret the business benefits based on the blessing of sustenance and pleasure of Allah SWT from the management as well as the ability and the sincerity to provide benefits to many parties.

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