文化的価値に基づくバランスト・スコアカードフレームワークの設計

Tohoku University青木雅明課

The Effect of Broad Scope, Timeliness, Aggregation and Integration on Managerial Performance at "POS Indonesia" in Lombok, Indonesia

This study aims to analyse the effect of the characteristics of management accounting information systems in terms of broad scope, timeliness, aggregation, and integration aspects on managerial performance. The object used in this study is POS Indonesia in Lombok, with a total population of 145 employees. The sampling technique used purposive sampling; as many as 110 employees were selected as respondents based on the specified criteria. This study uses quantitative methods with primary data types. It can be concluded from the four characteristics of the management accounting information system only the timeliness aspect that positively influences managerial performance. In contrast, broad scope, aggregation, and integration aspects do not affect organisational performance

Unraveling the Complex Dynamics of Islamic Social Reporting and Financial Performance: A Study of Mediating and Moderating Factors in Islamic Banks

Islamic Social Reporting (ISR) is crucial for Islamic banks as it captures the extent of their adherence to social and ethical principles, which influences their financial performance. Drawing on stakeholder theory the primary objective of this study is to scrutinize the impact of ISR on the financial performance of Islamic banks in Indonesia, with a specific focus on the mediating and moderating roles of key governance factors, namely ownership concentration, bank size, board independence composition, and leverage. The study is based on data from ten Indonesian Islamic commercial banks from 2017 to 2020, utilizing regression models and Path SEM analysis for assessment. The findings reveal a positive impact of ISR on financial performance. Additionally, it is discovered that the board independence composition and leverage significantly moderate the ISR-financial performance relationship. However, the study does not find evidence of the mediating effects of ownership concentration and bank size. While the moderating roles of board independence composition and leverage align with prior research, the absence of mediation effects contrasts with previous studies. Originality/Value: This research offers a distinct exploration of the relationship between ISR-financial and financial performance relationship within the specific context of Indonesian Islamic banks. It creatively probes the mediating and moderating impacts of select governance variables, a largely unexplored territory in extant literature. The findings of this study contribute to the theoretical framework of ISR's influence on financial performance and provide actionable insights for policy and strategic decisions in Islamic banks. It underscores the potential of such studies to drive sustainable growth, thereby laying the groundwork for future research

Determinants of Fraud Prevention with Monitoring Center for Prevention (MCP) As Moderation

The purpose of this research is to analyze the influence of Leadership Style and Organizational Commitment on fraud prevention efforts. Then, to analyze the Monitoring Center for Prevention (MCP) moderating the influence of Leadership Style and Organizational Commitment on efforts to prevent fraud. This research is included in explanatory research. This research was carried out at the NTB Provincial Government with research subjects namely Civil Servants who are in Regional Apparatus who are responsible for seven MCP Intervention Areas with a sample of 95 people. The data collection technique used in this research is a questionnaire. Data analysis in the research used SEM-PLS with the Smart PLS version 4.0 program. The research results show that (1) Leadership style positively and significantly affects fraud prevention in the West Nusa Tenggara Provincial Government. (2) Organizational Commitment has a positive and significant effect on fraud prevention. (3) The Monitoring Center For Prevention (MCP) moderates leadership style toward fraud prevention in a negative direction. This indicates that MCP weakens the influence of leadership style on fraud prevention. (4) The Monitoring Center For Prevention (MCP) moderates the organization's commitment to fraud prevention positively. This shows that with the MCP, organizational commitment is further strengthened in preventing fraud

Pendampingan Tata Kelola Keuangan Badan Usaha Milik Desa

The main problem in managing village-owned enterprises (known as BUMDes) is the sustainability of economic enterprises after BUMDes is formed. Many BUMDes are then inactive after being formed due to problems in their management. Problems with procedures in financial management are indicated as the main factor causing problems in the management of BUMDes in addition to other factors such as the limited ability of BUMDes managers and lack of supervisory functions. Most BUMDes managers have limited knowledge, understanding, and abilities in administering and reporting business finances. This condition will certainly be an obstacle to business continuity and the continuous progress of BUMDes as a productive economic business in the village which is expected to support the welfare of the village community. This partnership community service activity is carried out through a pattern of mentoring assistance to BUMDes managers in Peteluan Indah Village who are still experiencing problems in administering and reporting BUMDes finances due to limited knowledge and human resource capabilities of BUMDes managers. This assistance activity is carried out through an evaluation of the institutional aspects, business management and financial management of BUMDes. The results of this mentoring activity provide a strengthening of the organizational structure related to the duties, functions and authorities of BUMDes managers, advisors and supervisors. From the aspect of business management, this activity can direct the management of existing BUMDes businesses and identify other economic business opportunities according to the superior potential of the village. From the aspect of financial governance, this mentoring activity can evaluate weaknesses and problems in the pattern of financial management through financial administration and reporting that are needed to support financial accountability and transparency to realize best practices in BUMDes financial governance