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The Role of Organizational Culture in Moderating Budget Performance Determinants Wulandari, Retno Asih; Khafid, Muhammad; Sri Wahyuningrum, Indah Fajarini
Journal of Economic Education Vol 9 No 2 (2020): December 2020 - Article In Press
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v9i2.41413

Abstract

This research was conducted to identity the influence ofquality of human resources, the quality of budgeting and the quality of the internal control system has a direct effect on budget performance. In addition, this research was conducted to identity the influence of moderating variables of organizational culture on the relationship between quality of human resources, the quality of budgeting and the quality of the internal control systemhas a effectbudget performance. The design research of this research uses a quantitative approach. The sample in this study were 31 work units at both the faculty and postgraduate levels of the State University in Semarang City. Data analysis used descriptive analysis and inferential analysis using Moderated Regression Analysis (MRA) with application program SPSS. The results of this study indicate that the quality of human resources, the quality of budgeting and the quality of the internal control system has a direct effect on budget performance. The organizational culture as a moderating variable is proven to moderate the influence of quality, the budgeting quality, and the internal control system quality on budget performance.
The Role of Organizational Culture in Moderating Budget Performance Determinants Wulandari, Retno Asih; Khafid, Muhammad; Sri Wahyuningrum, Indah Fajarini
Journal of Economic Education Vol 10 No 1 (2021): June 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v9i2.41413

Abstract

This research was conducted to identity the influence ofquality of human resources, the quality of budgeting and the quality of the internal control system has a direct effect on budget performance. In addition, this research was conducted to identity the influence of moderating variables of organizational culture on the relationship between quality of human resources, the quality of budgeting and the quality of the internal control systemhas a effectbudget performance. The design research of this research uses a quantitative approach. The sample in this study were 31 work units at both the faculty and postgraduate levels of the State University in Semarang City. Data analysis used descriptive analysis and inferential analysis using Moderated Regression Analysis (MRA) with application program SPSS. The results of this study indicate that the quality of human resources, the quality of budgeting and the quality of the internal control system has a direct effect on budget performance. The organizational culture as a moderating variable is proven to moderate the influence of quality, the budgeting quality, and the internal control system quality on budget performance.
The Potential of Leukocyte Ratio to Differ Pediatric Tuberculosis from Bronchopneumonia Benita, Krist Nathania; Wulandari, Asih Retno; Purwaningtyas, Retno
Asian Journal of Health Research Vol. 3 No. 1 (2024): Volume 3 No 1 (April) 2024
Publisher : Ikatan Dokter Indonesia Wilayah Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55561/ajhr.v3i1.136

Abstract

Introduction: Differentiating between TB and pneumonia is crucial to avoid treatment delays. Delayed diagnosis can result in reduced patient survival rates, increased treatment expenses and prolonged treatment durations. Several leukocyte ratios such as Neutrophil-lymphocyte ratio (NLR), lymphocyte-monocyte ratio (LMR), platelet-lymphocyte ratio (PLR), monocyte-lymphocyte ratio (MLR) will be compared to confirm whether it can be used to distinguished pulmonary tuberculosis from community-acquired pneumonia. Material and Methods: Retrospective study of 100 children aged 1-12 years who were treated at RSUD Dr. Haryoto Lumajang, period 1 January 2019 – 1 January 2023. Data on age, gender, diagnosis and laboratory results were obtained from medical records. Results: Of the 100 children included 50 had TB disease and 50 had pneumonia. The mean of neutrophil counts was significantly higher in the control group compared to the case group. NLR and MLR ratio were statistically significant. NLR were both statistically significant in both <5 years old and >5 years old, but MLR were not significantly different in both age groups. A significant but weak positive correlation was found between tuberculosis (case) group, pneumonia (control) group, and age of children (r=0.132; p=0.048). Younger children (less than 5 years old) had 0.571-fold odds for tuberculosis infection compared to the older children. Conclusion: NLR hold promise as readily accessible diagnostic biomarkers for distinguishing children with TB disease from those with pneumonia.