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Journal : TEMA (Jurnal Tera Ilmu Akuntansi)

Internalisasi Perspektif Balanced Scorecard dalam Pengukuran Kinerja Perguruan Tinggi Adam, Helmy
TEMA Vol 6, No 1 (2005)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v6i1.135

Abstract

Pengukuran kinerja perguruan tinggi di Indonesia dirasa masih sangat terbatas dalam hal memandang konsepperguruan tinggi sebagai suatu entitas integral dalam pendidikan dan proses aktivitas operasinya. Penggunaan 4 (empat) prespektif Balanced Scorecard (keuangan, proses bisnis internal, pembelajaran dan pertumbuhan, dan pelanggan) dalam menyusun alat ukur kinerja disamping kaitannya dengan misi strategis secara teoritis bisa dikembangkan di Perguruan Tinggi- Empat prespektif tersebut diturunkan dalam beberapa pengukuran teknis yang akan dijabarkan dalam tulisan ini meskipun beberapa hal belum teruji integral secara empiris.Kata Kunci: balanced scorecard, perguruan tinggi, kinerja
Pengaruh Locus of Control dan Ketidakpastian Tugas pada Hubungan Antara Partisipasi Anggaran dan Kepuasan Kerja Manajemen Perguruan Tinggi Muhammadiyah se-Indonesia Adam, Helmy
TEMA Vol 7, No 2 (2006)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v7i2.144

Abstract

This research aimed to find the caused of the inconsistencies research finding of the role of locus of control as moderating variable on the relationship between budgetary participation and job satisfaction, which happened on Brownell (1981, 1982a), Frucot & Shearon (1991), and Indriantoro (1995). Lucket & Eggleton’s (1991) study, indicate that task uncertainty could determine the effect of locus of control as a moderating variable. This research used 88 Dean/Financial Dean Assistant on the Higher Education of Muhammadiyah in Indonesia. Using 3-way interaction, indicate that task uncertainty had significant effect on the locus of control’s moderating role. In the higher task uncertainty conditions, managers who had internal locus of control, will more satisfied when given higher participation, and managers who had external locus of control, will more dissatisfied when given higher participation. In contrast, in the lower task uncertainty, locus of control didn’t have moderating roles, because both internal and external had the same effect (positive) on responding the budgetary participation increasing. Keywords: Budgetary Participation, Locus of Control, Task Uncertainty, 3-way Interaction