Claim Missing Document
Check
Articles

Found 15 Documents
Search

THE ROLE OF BUDGETARY PARTICIPATION, CLARITY OF BUDGET OBJECTIVES IN IMPROVING MANAGERIAL PERFORMANCE WITH LEADERSHIP STYLE AS MODERATION: AN EMPIRICAL STUDY IN UNIVERSITY X Rikawati, Rikawati; Korawijayanti, Lardin; Arbainah, Siti; Nikmatuniayah, Nikmatuniayah; Rois, Muhammad
KEUNIS Vol. 12 No. 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5291

Abstract

This research aims to evaluate the relationship between budgetary participation, clarity of budget objectives, and leadership style on managerial performance at the University X. The approach used is quantitative descriptive, with the collection of primary data through the distribution of online questionnaires to 47 respondents selected using purposive sampling.The data analysis tool used is Moderated Regression Analysis. The research findings indicate that budgetary participation and clarity of budget objectives have a positive impact on managerial performance. However, leadership style only reinforces the relationship between budgetary participation and managerial performance, while not significantly influencing the relationship between the clarity of budget objectives and managerial performance.These findings provide important insights that budgetary participation and clarity of budget objectives can be determinants of managerial performance, with leadership style playing a reinforcing role in this relationship. The implications of this research can be used as a basis for management to enhance performance by improving budgetary participation and clarity of budget objectives, taking into account the role of leadership style in this context
Memorizing Hijaiyah Letters for Children with Moderate Mental Retardation Using VAKT-Based Media Rois, Muhammad; Umatin, Choiru; Prameswati, Laudria Nanda; Laili, Ummiy Fauziyah; Rahmawati, Novi Rosita
Indonesian Journal of Multidisciplinary Educational Research Vol. 1 No. 2: October 2023
Publisher : LP2M Institut Agama Islam Negeri (IAIN) Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/ijomer.v1i1.906

Abstract

This research aims to develop VAKT-based learning media (Visual, Audio, Kinesthetic, Tactile) for hijaiyah letters memorization of children with a moderate level of mental retardation. The research was conducted at Putera Asih Special School (SLB) Kediri. The method used was Research and Development (R&D) combined with the ADDIE model. However, this research only reached the design stage. The data were collected using interviews, observation, and questionnaires. Based on the assessment by media experts, the videos, flashcards, and plasticine developed were very feasible to use, with an average of 90,4%. Also, the material experts stated that the material in the VAKT was very suitable for use at 85%. In addition, the result of the media acceptance questionnaire calculation reached 85%. It means that the VAKT-based learning media was very suitable for use by children with moderate mental retardation to memorize hijaiyah letters at Putera Asih Special School.
PENDAMPINGAN SERTIFIKASI HALAL PADA CAFE TAICHAN GORENG MAS MOY DI SALATIGA: PENDAMPINGAN SERTIFIKASI HALAL PADA CAFE TAICHAN GORENG MAS MOY DI SALATIGA Wijayanto, Edi; Adhi, Nurseto; Rois, Muhammad; Martia, Dina Yeni; Listyani, Theresia Tyas; Widiyati, Sri; Rikawati
Bangun Rekaprima Vol. 11 No. 1 (2025): April 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/bangunrekaprima.v11i1.6388

Abstract

The need for a halal lifestyle has become a necessity for the world community, especially Muslims. Indonesia as a country with the largest number of Muslims has its own potential and challenges in facing the development of the world's halal industry. In 2023, The Royal Islamic Strategic Studies Center (RISSC) noted that the Muslim population in Indonesia will reach 240.62 million people. This shows that Indonesia is a country with a Muslim majority. Halal certification is a guarantee of a product that has been declared permissible for consumption according to Islamic law. The Halal Certificate is issued by the Halal Product Guarantee Organizing Agency (BPJPH) which was formed in October 2017 based on the mandate of Law Number 33 of 2014 concerning Halal Product Guarantee (JPH) which was ratified on October 17, 2014. The implementation of Halal certification in Indonesia is mandatory for all food and beverage products with a deadline for implementing the obligation to be Halal certified on October 17, 2024. This community service program aims to assist in halal certification at the Cafe Taichan Goreng Mas Moy in Tegalrejo Salatiga. The methods used in this mentoring activity are through preparation, survey, mentoring through education and direction. The results of this mentoring activity are the existence of halal-certified products for Cafe Taichan Goreng Mas Moy Tegalrejo Salatiga, so that it can realize the government program regarding halal certification regulations.
Faktor Penentu Fee Audit: Studi Empiris pada Perusahaan Energi Periode 2019 - 2023 Nursyarifa, Zahra Az-zalia; Rikawati, Rikawati; Rois, Muhammad
Akuntabilitas Vol. 17 No. 2 (2024): Vol. 17, No. 2 (2024)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i2.44287

Abstract

Meningkatnya permintaan jasa audit kepada KAP karena perusahaan diwajibkan menyajikan laporan keuangan audited. Peningkatan permintaan jasa audit ini akan sejalan dengan peningkatan fee audit, namun sampai saat ini tidak ada regulasi yang mengatur nominal fee audit yang harus dibayarkan atas jasa audit dari KAP, sehingga perusahaan perlu untuk mempertimbangkan faktor yang dapat memengaruhi besaran fee audit. Penelitian ini bertujuan untuk menganalisa bagaimana kontribusi pengaruh dari faktor client/perusahaan dan faktor auditor terhadap fee audit pada perusahaan sektor energi yang terdaftar di BEI periode 2019 – 2023. Penelitian ini menggunakan metode analisis regresi data panel dengan teknik purposive sampling yang digunakan sebagai teknik pengambilan sampel: jumlah sampel penelitian sebanyak 19 perusahaan dari 62 populasi. Hasil penelitian ini menunjukkan bahwa variabel Dewan Komisaris, Komisaris Independen, dan Komite Audit tidak berpengaruh terhadap Fee Audit, sementara variabel Kompleksitas Perusahaan dan Ukuran KAP berpengaruh positif terhadap Fee Audit.
Self Efficacy Terhadap Kemampuan Pemecahan Masalah Matematika pada Siswa Rois, Muhammad; Sunanti, Titis; Aviory, Koryna; Arista, Dhian
Indo-MathEdu Intellectuals Journal Vol. 6 No. 1 (2025): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v6i1.2563

Abstract

Kemampuan pemecahan masalah matematika berperan penting dalam penyelesaian masalah sehari-hari. Kepercayaan ini atau self efficacy menjadi faktor penting dalam penyelesaikan masalah. Penelitian ini bertujuan untuk mengetahui pengaruh self efficacy terhadap kemampuan pemecahan masalah matematika siswa. Penelitian ini menggunakan metode penelitian kuantitatif. Populasi dalam penelitian ini adalah siswa kelas VIII SMP Muhammadiyah Sewon. Sampel penelitian ini adalah siswa kelas VIII C dengan jumlah sampel sebanyak 22 siswa. Penelitian ini merupakan peneliitian korelasional dengan instrumen tes dan non-tes. Instrument tes digunakan untuk mengukur kemampuan pemecahan masalah matematika siswa. Instrument non-tes berupa angket digunakan untuk mengukur self efficacy siswa. Berdasarkan hasil analisis regresi dengan menggunakan SPSS diketahui persamaan regresi Y= 6,034 + 0,677X, persamaan ini linear dan signifikan. Pada table coefisien regresi peroleh sebesar 0,027 dimana itu maka ditolak dan diterima, artinya terdapat pengaruh yang signifikan antara self efficacy terhadap kemampuan pemecahan masalah matematika pada siswa kelas VIII SMP Muhammadiyah Sewon.