SARI, CHINDY NOVINDA (2019) PENGARUH PENGETAHUAN AKUNTANSI SYARIAH DAN RELIGIUSITAS TERHADAP KINERJA MANAJERIAL. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the effect of Islamic accounting knowledge and religiosity on managerial performance. Managerial performance is the performance of individuals in managerial activities including: planning, investigation, coordination, evaluation, supervision, staffing arrangements, negotiations, and representation. In this study using a causal method. The population in this study are BMT financial managers and staff located in Jakarta, Tangerang, Depok, and Bandung. The sampling method uses the Stratified Random Sampling method and obtained a sample of 42 respondents in 35 BMTs. In this study using primary data sources through distributing questionnaires directly to respondents. The method of data analysis using SEM is processed with the SmartPLS 3.0 application program. The results of this study indicate that knowledge of Islamic accounting and religiosity have a positive and significant effect on managerial performance of BMT in Jakarta, Tangerang, Depok, and Bandung. Keywords: BMT, Islamic Accounting Knowledge, Managerial Performance, Religiosity. Penelitian ini bertujuan untuk menguji pengaruh pengetahuan akuntansi syariah dan religiusitas terhadap kinerja manajerial. Kinerja manajerial adalah kinerja para individu dalam kegiatan-kegiatan manajerial antara lain: perencanaan, investigasi, koordinasi, evaluasi, supervisi, pengaturan staf, negosiasi, dan representasi. Dalam penelitian ini menggunakan metode kausal. Populasi dalam penelitian ini adalah manajer dan staf keuangan BMT yang berlokasi di Jakarta, Tangerang, Depok, dan Bandung. Metode pengambilan sampel menggunakan metode Stratified Random Sampling dan diperoleh sampel sebanyak 42 responden pada 35 BMT. Dalam penelitian ini menggunakan sumber data primer melalui penyebaran kuesioner langsung kepada responden. Metode analisis data menggunakan SEM yang diolah dengan program aplikasi SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa pengetahuan akuntansi syariah dan religiusitas berpengaruh positif dan signifikan terhadap kinerja manajerial BMT di Jakarta, Tangerang, Depok, dan Bandung. Kata Kunci: BMT, Kinerja Manajerial, Pengetahuan Akuntansi Syariah, Religiusitas.
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