THE EFFECT OF INTERNAL CONTROL SYSTEM, APPARATUS COMPETENCE, INTERNAL SUPERVISION ON ACCOUNTABILITY AND PERFORMANCE OF FINANCIAL MANAGERS OF MAKASSAR CITY GOVERNMENT

Authors

  • Yuyu Ruhayu Universitas Muslim Indonesia
  • Salim Basalamah Universitas Muslim Indonesia
  • Baharuddin Semmaila Universitas Muslim Indonesia
  • Muhsin Wahid Universitas Muslim Indonesia

DOI:

https://doi.org/10.32529/jim.v6i2.2203

Keywords:

Leadership Style, Islamic Motivation, Organizational Commitment, Job Satisfaction, and Performance

Abstract

This study was conducted to analyze the influence of leadership, Islamic motivation, and organizational commitment on job satisfaction, analyze the effect of job satisfaction on performance, analyze the influence of leadership, Islamic motivation, and organizational commitment on performance, analyze the influence of leadership, Islamic motivation, and commitment to performance through job satisfaction. The object of this research is the Land Agency Office of Gowa Regency with a total sample of 125 employees from a population of 182 employees (based on position). This sample was taken based on the probability sampling technique with the purposive sampling method. The data were analyzed using the AMOS SEM program. The results of this study indicate that leadership style has a positive and significant effect on job satisfaction, Islamic motivation has a positive and significant effect on job satisfaction, organizational commitment has a positive and significant effect on job satisfaction, job satisfaction has a positive and significant effect on performance, leadership style has a positive and significant effect on performance, Islamic motivation has a positive and significant effect on performance, organizational commitment has a positive and insignificant effect on performance, leadership style through job satisfaction has a positive and insignificant effect on performance, Islamic motivation has a positive and significant effect on performance through job satisfaction, and organizational commitment has an effect positive is not significant on performance

References

Cory Koedel, et al. (2017), conducted a study entitled "The Impact of Performance Ratings on Job Satisfaction for Public School Teachers." American Educational Research Journal, vol. 54, no. 2, Feb. 2017

Dahlan. 2017. The Influence of Leadership, Organizational Culture and Motivation on Job Satisfaction and Employee Performance in the Maros Regency Regional Work Unit. Dissertation. Postgraduate Program at Muslim University of Indonesia. Makassar.

Edison, 2016. Human Resource Management. Bandung: Alphabeta.

Handoko, TH 2013. Personnel Management and Human Resources. BPFE. Yogyakarta.

Handoko, 2015. The Effect of Transformational Leadership And Work Motivation On Employee Performance With Job Satisfaction As An Intervening Variable (Study at PT. Kereta Api Indonesia (Persero) Daop 4 Semarang) (Doctoral dissertation, Faculty of Economics and Business).

Inspiration. 2017. The Influence of Leadership, Compensation, Organizational Culture and Emotional Intelligence on Job Satisfaction and Employee Performance of PT. PLN (Persero) Sulselrabar Region. Dissertation. Indonesian Muslim University Postgraduate Program. Makassar.

Idarwaty. 2013. The Influence of Leadership Style, Motivation and Creativity on Employment and Teacher Performance in Vocational High Schools in South Sulawesi Province. Dissertation. Indonesian Muslim University Postgraduate Program. Makassar.

Maita, HA 2014. The Influence of Leadership Style, Organizational Culture, Career Development on Commitment and Performance of Civil Servants in Banggai Regency. Dissertation. Indonesian Muslim University Postgraduate Program. Makassar.

Mangkunegara. (2013). Human Resource Management Company, Bandung: Rosda Karya.

Mangkunegara, 2011. Human Resource Management. Bandung: PT. Adolescent Rosdakarya

Muslim Amin, et al. 2017. “The Structural Relationship between TQM, Employee Satisfaction and Hotel Performance.†International Journal of Contemporary Hospitality Management, vol. 29, no. 4, 10 Apr. 2017.

Noor Harun Abdul Karim (2017), conducted research entitled "The Impact of Work-Related Variables on Librarians' Organizational Commitment and Job Satisfaction." European Journal of Business and Management, vol. 3, no. 4, Dec. 201.

Private. 2013. The Effect of Leadership Style on Employee Performance at Siti Khadijah Hospital Sidoarjo. Management Science And Research, 2(12), 1–16.

Priansa 2016. "The Influence of Salary Satisfaction, Job Promotion, Organizational Commitment to Employee Turnover Intention at Gmim Pancaran Kasih General Hospital Manado." Journal of EMBA: Journal of Economic Research, Management, Business and Accounting 4.4 (2017).

Purwanto, H. 2015. The Influence of Job Satisfaction Factors on Employee Performance in SMP Negeri 1 Madiun City. Jibeka Journal. Vol 9 Number 1 February 2015. http://lp3m.asia.ac.id/wp-content/uploads/2015/02/8-JOURNAL-HARI-P-MADIUN-JIBEKA-VOL-9-NO-1-FEB -2015.pdf.

Siagian, TS, Khair, H. (2018). The Influence of Leadership Style and Work Environment on Employee Performance with Job Satisfaction as an Intervening Variable. Journal of Management University of Sumatra Vol 1, No.1. http://jurnal.umsu.ac.id/index.php/MANEGGIO/article/view/2241. Accessed on June 28, 2021

Said Abdi Mohamud (2017), conducted research entitled "The Effect of Motivation on Employee Performance: Case Study in Hormuud Company in Mogadishu Somalia." of Economics, Management and Trade, vol. 21, no. 12, 28 Nov. 2018,

Sara Ghaffari, et al. (2017), conducted a study entitled "The Influence of Motivation on Job Performance: A Case Study at University Teknologi Malaysia." Journal of Speech, Language, and Hearing Research, vol. 62, no. 5, 21 May 2019.

Setyaningsih, E., 2019. The influence of leadership style on employee job satisfaction at PT. Lion Mentari Airlines. Journal of Sakti Economics (JES), 7(2), pp.82-97.

Siagian, 2013, Human Resource Management, Earth Literacy, Jakarta.

Sutrisno, HE 2013. Human Resource Management. Kencana Prenada Media Group. Jakarta.

Sugiyono 2011. Qualitative quantitative research methods and R&D. Alfabeta

Sutrisno, 2018. "The effect of job satisfaction and organizational commitment on employee performance through organizational citizenship behaviour as an intervening variable (a case study of employees of PT. Fumira Semarang)." Journal of Management 4.4.

Renyut, B., Modding, HB, Bima, J., & Sukmawati, S. (2017). The effect of organizational commitment, competence on Job satisfaction and employees' performance in Maluku Governor's Office. 19(11), 18–29.

Robbins & Judges. 2015. Organizational Behavior Edition 16. Jakarta. Salemba Four.

Windows. 2011. Performance Management. Third Edition. Press Eagle. Jakarta.

Wibowo. 2015. Behaviour in Organizations. Jakarta: Rajawali Press

Downloads

Published

2022-12-28

Issue

Section

Articles