Internal control implementation and quality of higher education institutions: a moderation effect testing

Sofyani, Hafiez; Saleh, Zakiah; Hasan, Haslida Abu

doi:10.1108/ajar-09-2022-0277

Cited by 2 publications

(1 citation statement)

References 28 publications

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“…Hoai et al, (2022) stated that good internal control has an impact on the performance of non-profit organizations in Vietnam. According to Sofyani et al,(2023), good internal control has an impact on performance in higher education institutions in Indonesia. The internal control approach in this research uses the Schandl and Foster (2018) internal control approach with the same dimensions as this research.…”

Section: H1: the Influence Of Internal Control On Amil Zakat's Perfor...mentioning

confidence: 99%

The influence of internal control, religiosity and organizational commitment on Amil's performance with accountability as an intervening variable in the zakat management organization (ZMO) in Riau province

Yusrawati,

Tatik Mariyanti,

Hatta

2023

IJRBS

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This research aims to analyze the influence of internal control, religiosity and organizational commitment on the performance of amil zakat with accountability as an intervening variable in the Zakat Management Organization in Riau Province. This research is quantitative, so the model used is Structural Equation Modeling - Partial Least Square. The number of samples analyzed in this research was 136 zakat amil, administrators and implementers at Zakat Management Organizations in Riau Province. The results of this research indicate that there is no direct influence between internal control and Amil Zakat's performance. Still, through the accountability variable, internal control has a positive and significant effect on Amil Zakat's performance. Organizational commitment has a direct effect on Amil's performance but does not have a direct effect on accountability. The accountability variable mediates the relationship between organizational commitment and zakat amil performance. Meanwhile, religiosity has no effect on Amil's performance but has a positive and significant effect on the accountability variable. The accountability variable has a direct effect on Amil Zakat's performance variable. The theoretical implication is that internal control, religiosity and organizational commitment should be used as theories and indicators in improving Islamic performance through Islamic accountability which is a concept as well as a process of accountability for every human being before Allah SWT. The managerial implication of this research is to pay attention to indicators that influence the performance of Amil Zakat which can be seen from the accountability process carried out by Amil such as internal control, religiosity and organizational commitment. Every Zakat Management Organization is expected to have a zakat amil who has competence in the fields of management and accounting to improve the performance of Amil Zakat l and increase the trust of Muzakki and the community.

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Section: H1: the Influence Of Internal Control On Amil Zakat's Perfor...mentioning

confidence: 99%

The influence of internal control, religiosity and organizational commitment on Amil's performance with accountability as an intervening variable in the zakat management organization (ZMO) in Riau province

Yusrawati,

Tatik Mariyanti,

Hatta

2023

IJRBS

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How does budget participation affect managerial performance in the higher education sector? A mediated-moderated model

Alhasnawi,

Mohd Said,

Alshdaifat

et al. 2024

AJAR

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PurposeEmployee participation in budgeting enhances motivation and commitment, leading to better performance by enhancing ownership. Within Iraqi higher education institutions (HEIs), the current investigation delves into the influence of participative budgeting on managerial performance. Drawing upon goal-setting theory, this study discerns budget goal commitment as a mediating variable while also examining directive leadership as a moderator in the dynamics of this association.Design/methodology/approachThe current study used partial least squares structural equation modelling (PLS-SEM) using SmartPLS 4.0. 373 questionnaires were collected from managers in Iraqi public universities, with 58.37% responding.FindingsThe findings show that budget goal commitment partially mediates the connection between budget participation and managerial performance. Furthermore, the results showed that directive leadership increases the positive associations between budget goal commitment and managerial performance.Originality/valueThis study expands the existing literature by shedding light on the mediating role of budget goal commitment and the moderating influence of directive leadership. It also enriches the discourse in management accounting by providing a more elucidation of how employee involvement in the budgeting process enhances managerial performance.

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Internal control implementation and quality of higher education institutions: a moderation effect testing

Cited by 2 publications

References 28 publications

The influence of internal control, religiosity and organizational commitment on Amil's performance with accountability as an intervening variable in the zakat management organization (ZMO) in Riau province

The influence of internal control, religiosity and organizational commitment on Amil's performance with accountability as an intervening variable in the zakat management organization (ZMO) in Riau province

How does budget participation affect managerial performance in the higher education sector? A mediated-moderated model

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