Research Article
Determinants of Regional Government Performance: Islamic Work Ethics as Moderating Variable
@INPROCEEDINGS{10.4108/eai.27-8-2020.2303269, author={Khoirul Fuad and Retno Tri Handayani}, title={Determinants of Regional Government Performance: Islamic Work Ethics as Moderating Variable}, proceedings={Proceedings of the 1st International Conference on Islamic Civilization, ICIC 2020, 27th August 2020, Semarang, Indonesia}, publisher={EAI}, proceedings_a={ICIC}, year={2020}, month={12}, keywords={regional financial accounting system regional financial management internal supervision islamic work ethics}, doi={10.4108/eai.27-8-2020.2303269} }- Khoirul Fuad
Retno Tri Handayani
Year: 2020
Determinants of Regional Government Performance: Islamic Work Ethics as Moderating Variable
ICIC
EAI
DOI: 10.4108/eai.27-8-2020.2303269
Abstract
Recently, performance is still becoming a benchmark of the achievement of a job. Therefore, it is necessary to examine factors that play a role directly or indirectly on performance measurement including the application of the Regional Financial Accounting System, Management Regional Finance and Internal Supervision and Islamic Work ethics as a moderating variable. Researchers consider government performance improvement to be important because of the demands of the community to obtain a better level of welfare.The benchmark of the improvement are the accuracy of target in the local government programs and activities. This study focuses on the employees of regional apparatus organizations (OPD) at regional government unit in the field of accounting and finance in Ketapang regency. The populations were 25 OPD with saturated sampling technique or taking the entire population in this study. As for the data analysis technique in this study used the Partial Least Square (PLS) tool. This study found that Regional Financial Management and Internal Supervision have a significant positive effect on the performance of regional governments, the Regional Financial Accounting System has a positive effect on the performance of regional governments but not significant, and for the moderating variable of the Islamic Work ethics do not affect significantly the performance of regional governments.
