PENGARUH PENGETAHUAN AKUNTANSI SYARIAH DAN RELIGIUSITAS TERHADAP KINERJA MANAJERIAL

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.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 799
Call Number: SE/32/19/156
NIM/NIDN Creators: 43215010081
Uncontrolled Keywords: BMT, Kinerja Manajerial, Pengetahuan Akuntansi Syariah, Religiusitas.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 03 Jul 2019 07:43
Last Modified: 27 Sep 2022 01:24
URI: http://repository.mercubuana.ac.id/id/eprint/49326

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