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Riadi, Eko
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MODEL BUDGETARY SLACK DAN KINERJA MANAJERIAL: BERPERSPEKTIF GENDER Suhartini, Dwi; Riadi, Eko; Sari, Rida Perwita
Jurnal Manajemen Vol 19, No 3 (2015): October 2015
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.698 KB) | DOI: 10.24912/jm.v19i3.33

Abstract

Penelitian ini bertujuan untuk menguji peran manajer yang terlibat dalam proses penganggaran dan kinerja manajerial dengan mempertimbangkan efek dari perilaku budgetary slack  dan karakter individu seperti LOC yang berperspektif gender. Populasi penelitian adalah semua manajer manufaktur yang menduduki posisi manajer fungsional di kota Surabaya. Metode pengambilan sampel adalah convenience sampling, alasan digunakannya teknik ini karena tidak tersedianya data yang lengkap tentang jumlah manajer perempuan dan manajer pria yang pada perusahaan manufaktur di kota Surabaya, sehingga responden yang mudah untuk ditemui dan memiliki karakteristik sampel penelitian akan digunakan sebagai responden. Hipotesis penelitian akan diuji menggunakan alat statistik PLS (Partial Least Square) dalam dua kelompok gender yang berbeda, karena PLS memiliki keunggulan dibandingkan teknik multivariat lainnya untuk mengukur variabel perilaku individu. Hasil penelitian menunjukkan bahwa manajer pria dan perempuan sama-sama melakukan perilaku budgetary slack dalam mekanisme penganggaran partisipatif dan perilaku tersebut akan  mempengaruhi kinerja manajerial. Kondisi ini memungkinkan dipicu oleh perilaku budgetary slack yang positif. Fenomena ini didukung oleh karakter personal dari manajer perempuan yang memiliki LOC eksternal, sedangkan manajer laki-laki tidak terpengaruh karakter LOC. Manajer melakukan slack didukung adanya tindakan konservatif dalam mengantisipasi ketidakpastian lingkungan di masa depan.This study aims to examine the role of the managers Involved in the budgeting process to managerial performance by considering the effects of budgetary slack behavior and character of individuals such as LOC. The population is all manufacturing managers holding positions of functional managers in the city of Surabaya. The sampling method was convenience sampling, use this technique because of the unavailability of complete the data about the number of female and the man managers who is on manufacturing companies in Surabaya, so respondents are easy to find and has the characteristics of the study sample will be used as respondents. The research hypothesis will be tested using statistical tools PLS in two different gender groups because PLS has advantages over the other multivariate techniques to measure individual behavior variables. The results showed that there was no difference between male and female managers are equally perform budgetary slack in budgetary participation mechanism and this greatly affects managerial performance. It Allows doing positive budgetary slack. This phenomenon is supported by the personal character of female managers who have an external LOC, while the male manager were not affected the character of the LOC. The manager did slack supported, because there are conservative measures in anticipation of future environmental uncertainty. 
Analisis SWOT Dan Strategi Pemasaran Usaha Waralaba : Studi Kasus Pada Cokelat Klasik Palangka Raya Sundari, Sundari; Riadi, Eko; Alexandro, Rinto; H, Fendy Hariatama; Merisa Oktaria
Edunomics Journal Vol. 3 No. 1 (2022): Edunomics Journal
Publisher : FKIP, Universitas Palangka Raya

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Abstract

Basically, SWOT analysis is a method used by companies to formulate business strategies to outperform competitors in business competition. By knowing the internal strengths and weaknesses of the company and the strengths and weaknesses of competitors, so that the company can win its competition. This research has the aim of analyzing its SWOT and the marketing strategy applied by Cokelat Klasik. The research method used is qualitative with a case study approach. Data collection techniques through observation, interviews, documentation, and literature study. The data analysis technique used is descriptive. The results showed that Cokelat Klasik business partners have used SWOT analysis, can use the following alternative strategies: SO: continue to innovate and emphasize the concept of modern youth, maintain the quality of drinks, and provide good and maximum service to consumers. ST: Maintaining quality and customer satisfaction, delivery services, buying a generator. WO strategy: competitors as motivation, giving consumers the option to choose products, using promotional media, adding toppings to each drink, reporting consumer complaints about products to the franchisor. WT strategy: Setting competitive prices but not harming partners, always making innovations to differentiate themselves from their competitors. Meanwhile, Cokelat Klasik has applied SWOT analysis into a business strategy in developing its business and gaining an advantage in its business competition
Konsekuensi Budgetary Slack : Perspektif Gender: Consequences of Budgetary Slack: Gender Perspective Suhartini, Dwi; Sari, Rida Perwita; Riadi, Eko
Journal of Accounting Science Vol. 3 No. 1 (2019): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i1.2454

Abstract

The purpose of this research is to examine the effect of participatory budgeting on budgetary slack behavior and managerial performance in the public sector. This study will include the personal character of gender and affective, continuance, normative organizational commitment in the relationship of participatory budgeting with the behavior of budgetary slack. This study uses the mail survey method with an individual analysis unit as an executive officer at the Regional Work Unit (SKPD) at the East Java Province level. Data obtained from 82 respondents' answers in the form of perceptions or attitudes to the variables under study. The sampling technique with sampling census and analysis techniques using PLS. The results showed that executive officials at SKPD actively involved in budgeting mechanisms tended to conduct budgetary slack behavior which was motivated by the limited use of budget funds. However, this remains a trigger for managerial performance to remain high. High participatory budgeting can increase organizational commitment and gender roles can reduce budgetary slack behavior.
Co-Authors Dwi Suhartini Fendy Hariatama Merisa Oktaria Rida Perwita Sari Rinto Alexandro Sundari Sundari