PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KEMAMPUAN INTERPERSONAL PEMIMPIN BERBASIS SYARIAH (STUDI KASUS PADA BMT DI KOTA PEKALONGAN)

Gunawan Aji; Nur Kholili

doi:10.28918/jhi.v1i1.549

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KEMAMPUAN INTERPERSONAL PEMIMPIN BERBASIS SYARIAH (STUDI KASUS PADA BMT DI KOTA PEKALONGAN)

Authors

Gunawan Aji Perbankan Syariah STAIN Pekalongan
Nur Kholili Perbankan Syariah STAIN Pekalongan

DOI:

https://doi.org/10.28918/jhi.v1i1.549

Abstract

This research examines the effect of budget participation on managerial performance by using regression analysis. The research also reviews contingency theory to view the fit between budget participation, leaderhip style of Islamic and managerial performance using residual approach. The application of residual analysis is used to examine the interaction of fit between budget participation and Islamic leadership style an its impact on managerial performance. The application of this approach is expected to encourage the potency of “fit: and informative omdel forming in the contingency theory of management accounting in the future.Based on respon 38 manager of BMT in Pekalongan, the results of research shows that budgetary participation has no direct effect on managerial performance. As well as the leadership style of Islamic (sharia-based leader interpersonal skills) does not affect the relationship between budgetary participation and managerial performance.

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Published

15-12-2014

How to Cite

Gunawan Aji, and Nur Kholili. 2014. “PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KEMAMPUAN INTERPERSONAL PEMIMPIN BERBASIS SYARIAH (STUDI KASUS PADA BMT DI KOTA PEKALONGAN)”. Jurnal Hukum Islam 12 (2). Indonesia:217-28. https://doi.org/10.28918/jhi.v1i1.549.

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Issue

Vol. 12 No. 2 (2014)

Section

Article

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