The purpose of this study is to find the design of Micro, Small, and Medium Enterprises (MSMEs) development through profit-sharing schemes seen from the perspective of MSMEs actors in East Java - Indonesia. This research was conducted in East Java, Indonesia, selecting research locations carried out randomly and then determining the respondents proportionally. Respondents in this study were 220 MSMEs actors using the proportional random sampling technique. The data analysis technique used is warped partial least square to look for the design partially and through intervening. This study uses mudarabah financing and musharakah financing as exogenous variables, principles of profit-sharing distribution as intervening variables, and development of MSMEs as endogenous variables. The findings in this study are the contribution of profit-sharing distribution as an intervening variable in the development of MSMEs through the mudarabah financing scheme and the musharakah financing with the dominance of the musharakah financing. The ideal design of the development of MSMEs is the use of mudarabah financing and musharakah financing by applying the profit-sharing distribution principle following the principles of Islamic Sharia.
This study aims to analyze the role of participatory budgeting in improving the performance of managerial leadership of the Office of East Java province after being moderated by variable organizational commitment and the perception of innovation.The results of the study serve as a development of the science of public sector budgeting and guidelines for the government's efforts in improving the credibility of local government agencies.The study population is in charge of the budget, namely Echelon III Office of East Java province as many as 130 people and saturate the sample set. The research instrument was a questionnaire and analyzed using Moderated Multiple Regression. Of the 105 questionnaires were successfully analyzed, it was concluded that participatory budgeting can improve managerial performance.The results of the analysis demonstrate that organizational commitment able to moderate the role, while the perception of innovation is not able to moderate the role of participatory budgeting in improving managerial performance.
This study aims to analyze the procedures and effectiveness of cash expenditure through the accounting information system of PT. Telkom Indonesia Regional Division (Divre) V. This type of research is descriptive qualitative with the Miles and Hubermen model as a method of analysis. The results showed that the company had implemented computerized financial management through SAP (System Application and Product) and cash expenditure using the imprest fund system. The use of accounting information systems and procedures aims to protect assets and support the effectiveness of cash expenditure.
The purpose of this study was to determine the effect of financial literacy and financial behavior on employee investment decision of PT. Angkasa Pura 1 (Persero) Juanda, Surabaya. This research used purposive sampling as a sampling method. 86 employees of PT. Angkasa Pura 1 (Persero) Juanda, Surabaya was chosen as the sample. Data collected by questionnaire and analyzed by multiple linear regression analysis. The results indicate there was a significant influence of financial literacy and financial behavior on employee investment decision on PT. Angkasa Pura 1 (Persero) Juanda, Surabaya. The benefits of research can add insight and information about financial literacy and financial behavior influential in investment decision.
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