The development of Islamic economics and finance concerns not only commercial issues, but also social finance (such as zakah, infaq and waqf). On behalf of the IIUM Institute of Islamic Banking and Finance (IIiBF), International Islamic University Malaysia, I would like to congratulate the University of Darussalam, UNIDA Gontor, for successfully organizing and hosting the 7th ASEAN Universities International Conference on Islamic of Islamic Finance (AICIF 2019 ). The theme of the conference “Revival of Islamic Social Finance to Strengthen Economic Development towards a Global Industrial Revolution” highlights the remarkable contributions and guidance of our beloved Prophet Muhammad (SAW) on his various efforts in the field of social welfare and sustainable social development policy.
These efforts have led to the remarkable economic development of Islamic societies, which must be emulated by our leaders today in the Islamic banking and finance industry. Although there is a remarkable growth and expansion of the Islamic finance industry today, a pertinent issue to highlight is the role and contribution of Islamic finance in achieving socio-economic goals of society. It is high time that these great experiences are shared with other parts of the world with more universities joining this consortium in efforts to stay abreast of the dynamic field of Islamic banking and finance.
The theme of this event was the revival of Islamic social finance to strengthen economic development towards a global industrial revolution. By strengthening the knowledge of Islamic social finance, it will hopefully be able to improve analytical skills to improve the well-being of Muslims. On this occasion, the 7th AICIF raised the theme of reviving Islamic social finance to strengthen economic development towards a global industrial revolution.
The theme of the conference "Reviving Islamic Social Finance to Strengthen Economic Development Towards a Global Industrial Revolution" could not be more timely and auspicious. It is a privilege for Tazkia University College of Islamic Economics to co-host the 7th ASEAN Universities International Conference on Islamic Finance which was held on December 3 and 4, 2019 at the University of Darussalam Gontor. Tazkia University College of Islamic Economics is a pioneer of the development of Islamic economics and finance in Indonesia.
Tazkia University College of Islamic Economics has contributed to the development of Islamic Economics and Finance in Indonesia since 2 decades. We congratulate the University of Darussalam Gontor as the host of this conference and wish this event to run smoothly so that the theme of the 7th AICIF is "Revival of Islamic Social Finance to Strengthen Economic Development towards a Global Industry Revolution" can be achieved together. IMPACT OF ISLAMIC ECONOMIC LITERACY ON PURCHASING POWER OF UNIDA STUDENTS IN USAHA UNIDA UNIT (U3).
Annas Syams Rizal Fahmi1 and Fikri Muhammad Arkhan2 ..40 DEFINITION OF ISLAMIC MUTUAL FUNDS AS AN INDICATOR OF THE. Abdelrahim El-Brassi1, Syed Musa Alhabshi2, Anwar Hasan Abdullah Othman3 ..48 THE STATEMENT OF ISLAMIC FINANCE AND THE IMPACT IN THE. Rahma Yudi Astuti ..68 BUILDING THE OPTIMAL LEVEL OF PRESSURE FOR THE RESILIENCE OF ISLAMIC BANKING IN INDONESIA.
Hendar1 ..93 ENABLING SUSTAINABILITY THROUGH KNOWLEDGE MANAGEMENT OF ISLAMIC SOCIAL FINANCE: THE EXPERIENCE OF UNIVERSITAS DARUSSALAM GONTOR, INDONESIA.
ACCOUNTING SYSTEM AND INTERNAL SUPERVISION ON LOCAL GOVERNMENT PERFORMANCE
LITERATURE REVIEW 2.1. Background Theory
- Hypotheses Development
- Research Model
- Population and Sample
- Operational Definition of Variables
- Data Analysis Method
It can thus be interpreted that there is an agency relationship in the administration of government between the people (head) and the local government (agent). Operational activities can be said to be effective if the activity process achieves the goals and objectives of the final policy. Meanwhile, according to Bastian (2006, p. 267), performance indicators are qualitative and quantitative measures of the level of achievement of a goal or objective that has been determined by taking into account the indicators of input, output, result, benefit and impact.
29 of 2002, the regional financial accounting system is an accounting system that includes the process of recording, classifying, interpreting and summarizing transactions of financial events and financial reporting in the context of the implementation of regional budget revenues and expenditures, carried out in accordance with with accounting principles. According to the Ministry of Internal Affairs of the Republic of Indonesia No. 29 of 2002, the procedures of the regional financial accounting system consist of registration, classification, summary and reporting. 7th AICIF UNIDA Gontor Indonesia, December 3 and 4, 2019 | The conduct of the entity's activities, which includes various systematic policies and procedures, varies and its primary objectives are to maintain the reliability of the entity's financial reporting, maintain effective and efficient operations and maintain compliance with applicable laws and regulations.
According to research conducted by Annisa (2017) that the regional accounting system has a positive effect on the performance of local authorities. This is in line with research conducted by Hidayat (2015) who states that the better the regional accounting system, the better the local government performance. This is in line with research conducted by Djiloy (2016) who concluded that the better the internal control performed, the better the performance of the regional accounting system.
H3: Islamic work attitude moderates the relationship between local financial accounting system and local government performance. This study used 4 variables, which are the Regional Financial Accounting System and Internal Control as an independent variable, the performance of the local government as the dependent variable and Islamic work attitude as a moderating variable. A series of processes to record, classify, interpret and report a financial transaction/event in the context of the implementation of the Regional Revenue and Expenditure Budget (RPBD).
Attitude, character and work habits that emanate from the Islamic belief system to reveal their importance as servants of God who must submit to the world and place themselves as part of the best community (khaira ummah). The recommended AVE value should be greater than 0.5, which means that 50% or more variance of the indicator can be explained (Ghozali, 2014). Discriminant validity tests are performed by looking at the value of the average variance extracted (AVE) in the output correlation among latent variables.
Internal model testing is done to see the relationship between variables, significance values and adjusted R-Squares or R2 of the research model. In this model, the magnitude of the p value in the index interval forms the basis of the significance of the relationship between the exogenous and endogenous latent variables.
- Discussion
- CONCLUSION AND RECOMMENDATION 5.1. Conclusion
- Limitation and Recommendation
Organization (OPD) has been properly implemented in accordance with existing regulations to support improved efficiency of local government. This also means that the implementation of the regional financial statements has avoided fraud and irregularities. From these results, it can also be concluded that the local administration was able to use the government regulation no.
The results of this study are consistent with the research results by Djiloy (2016) and Almanda (2013). The Effect of Islamic Work Attitude (IWA) on the Moderation of Regional Financial Accounting System (RAFS) on Local Government Performance The results of the PLS test show that IWA is not supported as a moderating variable between RFSA on local government performance. This result is almost consistent with the test of the direct effect of SAKD on local government performances where the existing system is not optimally used in the Organization of the Regional Apparatus (OPD).
Staff are still not fully on board with the government's mandate regarding the obligation to use SAKD to prepare accounts for local governments. This also means that the work ethic that OPD employees possess in the implementation of SAKD is still not good, if the employees want to run the rules for the use of this system, then they indirectly run IWA well. The final test results of the IWA variable as a moderator between internal monitoring of local government performance are supported.
An Islamic work attitude is very important for the development of an individual's character, which must be applied in daily activities in the workforce. Based on the discussion, it was concluded that IWA does not moderate the relationship between the regional financial accounting system and local government performance, but on the contrary, IWA may be a moderating variable for internal control of local government performance. This research is limited to the questionnaire that was presented to the respondents, as it is still in the form of definite answer choices between 1-5, so the possible answers given are still not convincing to the researchers, and the questionnaire given to the respondents is trusted not to will meet directly.
Disarankan bagi peneliti selanjutnya untuk memberikan tambahan alternatif jawaban kuesioner berupa pertanyaan terbuka dan bantuan langsung pada saat pengisian kuesioner agar pemahaman responden terhadap pertanyaan lebih lengkap sehingga jawaban dapat lebih obyektif dan berdasarkan kenyataan. . Pengaruh Pengawasan Internal dan Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Daerah (Penelitian Pada Pemerintah Kota Bandung). Pengaruh sistem akuntansi keuangan daerah, pengelolaan keuangan daerah dan good governance terhadap kinerja pemerintah daerah.