Articles
<![CDATA[APAKAH PARTISIPASI ANGGARAN, INSENTIF BEBASISKAN ANGGARAN DAN TEKANAN KETAATAN INDIVIDU DAPAT MENCIPTAKAN SLACK ANGGARAN ]]>
<![CDATA[Apriwandi, Apriwandi]]>
<![CDATA[ PRESTASI Vol 6, No 02 (2010): Desember Prestasi ]]>
Publisher : <![CDATA[PRESTASI ]]>
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<![CDATA[Latar BelakangPerkembangan penelitian akuntansi managemen sekarang ini telah banyak menemukan kejanggalan-kejanggalan penerapan sistem yang dirancang untuk mungurangi berbagai penyimpangan dalam oraganisasi. Kontribusi penelitian akuntansi managemen telah memberikan gambaran fenomena dalam realita nyata dan menciptakan sistem pengendalian sebagai penanggulangan ancaman dari fenomena buruk bagi organisasi. Efesiensi dan efektifitas dapat terjadi jika pemamfaatan dari sumber daya perusahaan dengan baik, termasuk sumber daya manusia (supervisor dan suborninate). Efesiensi dan efektifitas awalnya berangkat dari penetapan strategi jangka panjang, penetapan anggaran, evaluasi dan pemberian reward bagi karyawan harus berjalan secara sistematis. Berbagai penyimpangan pasti terjadi dalam tahap-tahap tersebut, khususnya pada penganggaran. Anggaran sangat rentan dengan tindakan yang keluar dari prosedur penetapan anggaran dengan semestinya. Sebagai mana diketahui proses penganggaran tidak hanya melibatkan kepentingan perusahaan, melainkan kepentingan dari pihak yang terlibat dalam penyusunan anggaran. Atas dasar itu, sistem pengangaran, pengendalian dan penilaian kinerja yang diyakini dapat menurunkan slack dalam penyusunan anggaran malah menciptakan slack]]>
<![CDATA[Komitmen, Self-efficacy dan Motivasi: Pengaruh Umpan balik dan Insentif Pada Karyawan Non Manajemen ]]>
<![CDATA[., Apriwandi]]>
<![CDATA[ Jurnal Ilmu Ekonomi ASET Vol 13, No 1 (2011) ]]>
Publisher : <![CDATA[Jurnal Ilmu Ekonomi ASET ]]>
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<![CDATA[Motivating employees to play an important role in the organizationâs successand part of this study indicate a positive relationship between commitment, self-efficacyand motivation. This study tested whether financial incentives and the type of feedbackhad an influence on commitment and self-efficacy in improving performance throughtask motivation. In this study, the proposed variables were the dimension of commitment(affective, continuance and normative) and self-efficacy. The contribution of experimentalstudies in the behavioral accounting literature by investigating how a specific type ofperformance feedback and performance-based rewards affected three dimensions ofcommitment and self-efficacy. Also, in the context of research is relatively easy to investigatewhether the prediction is valid to use for lower-level employees. This experimentparticipants consisted of 84 bachelor degree students of Faculty of Economics andBusiness, Gadjah Mada University. This experimental study resulted that performancefeedback and rewards have no effect on the dimensions of commitment and self-efficacyat the lower level employees. Performance feedback was negatively related to the threedimensions of commitment and self-efficacy, whereas performance-based rewards waspositively related to one-dimensional normative commitment. In addition, the motivationwas not significantly related to two of the three dimensions of commitment and self-efficacy.Normative commitment was significantly positively related to employee job motivationlevel. The implications of this research illustrates that control mechanisms do not goincreasing the commitment and self-efficacy of employees and increased employeemotivation. And the design of incentives and feedback can improve employee performance.Keywords: commitment. self-efficacy, motivation; feedback and incentives]]>
<![CDATA[Pengaruh Locus of Control, Budaya Paternalistik, Kapasitas Individu, terhadap Keefektifan Penganggaran Partisipatif dan Budgetary Slack dalam Peningkatan Kinerja Manajerial ]]>
<![CDATA[Apriwandi, Apriwandi]]>
<![CDATA[ Jurnal Kajian Manajemen Bisnis Vol 1, No 2 (2012): Jurnal Kajian Manajemen Bisnis ]]>
Publisher : <![CDATA[Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang ]]>
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DOI: 10.24036/jkmb.477900
<![CDATA[The purpose of this study tries to examine the existence of locus of control, the capacity of individuals, and paternalistic culture as a moderating variable on participatory budgeting and budgeraty slack in managerial performance improvement by combining the variable capacity of individuals and budgetary slack. The population in this study is the large-scale manufacturing companies, medium, small and contained in the Province of West Sumatra. Sampling was done by purposive sampling, with manager criteria contained in the company's functional areas, and that company managers were given authority to make budget, at least for his work unit. In collecting data obtained by 78 (78%) questionnaires were returned. From 78 quesionnaire, there were 13 questionnaires which could not be analyzed, then only 65 questionnaires which can be further analyzed. The results of this study prove that there is a significant effect of participation budgeting, budgetary slack to improving managerial performance. In addition, the interaction of locus of contol, the capacity of individuals and paternalistic culture.The use of variable interaction and participation in budgetary slack with locus of control and cultural paternalisitk towards improving managerial performance. And than, the absence of interactions of individual capacitybudgetparticipation. ]]>
<![CDATA[Komitmen, Self-efficacy, dan Motivasi : Pengaruh Umpan balik dan Insentif Pada Karyawan Non Manajemen ]]>
<![CDATA[Apriwandi, Apriwandi]]>
<![CDATA[ Jurnal Ilmiah Aset Vol 13 No 1 (2011): Jurnal ASET Volume 13 No 1 ]]>
Publisher : <![CDATA[STIE Widya Manggala ]]>
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<![CDATA[Motivating employees to play an important role in the organization’s success and part of this study indicate a positive relationship between commitment, self-efficacy and motivation. This study tested whether financial incentives and the type of feedback had an influence on commitment and self-efficacy in improving performance through task motivation. In this study, the proposed variables were the dimension of commitment (affective, continuance and normative) and self-efficacy. The contribution of experimental studies in the behavioral accounting literature by investigating how a specific type of performance feedback and performance-based rewards affected three dimensions of commitment and self-efficacy. Also, in the context of research is relatively easy to investigate whether the prediction is valid to use for lower-level employees. This experiment participants consisted of 84 bachelor degree students of Faculty of Economics and Business, Gadjah Mada University. This experimental study resulted that performance feedback and rewards have no effect on the dimensions of commitment and self-efficacy at the lower level employees. Performance feedback was negatively related to the three dimensions of commitment and self-efficacy, whereas performance-based rewards was positively related to one-dimensional normative commitment. In addition, the motivationwas not significantly related to two of the three dimensions of commitment and self-efficacy. Normative commitment was significantly positively related to employee job motivation level. The implications of this research illustrates that control mechanisms do not go increasing the commitment and self-efficacy of employees and increased employee motivation. And the design of incentives and feedback can improve employee performance.]]>
<![CDATA[Pengaruh Kompensasi terhadap Kinerja Karyawan Non Manajemen melalui Motivasi dan Komitmen Organisasi (Studi Kasus pada PT. Ewindo) ]]>
<![CDATA[Apriwandi .]]>;
<![CDATA[Bayu Prasetia]]>
<![CDATA[ JAAF (Journal of Applied Accounting and Finance) Vol 2, No 1 (2018): JAAF (Journal of Applied Accounting and Finance) ]]>
Publisher : <![CDATA[President University Press ]]>
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DOI: 10.33021/jaaf.v2i1.330
<![CDATA[Penelitian ini bertujuan untuk melihat pengaruh baik secara parsial maupun simultan variabel kompensasi serta motivasi dan komitmen organisasi sebagai variabel intervening terhadap variabel dependenya yaitu kinerja. Penelitian ini menggunakan sumber data primer yaitu kuesioner dengan menggunakan teknik purposive sampling. Sampel disebar kepada 40 responden karyawan non manajemen PT.Ewindo. Dari hasil penelitian menunjukkan bahwa secara parsial seluruh variabel memiliki pengaruh yang signifikan terhadap kinerja (Y) dimana variabel motivasi memiliki nilai koefisien jalur tertinggi yaitu 0,575 atau sebesar 33,1% pengaruhnya terhadap kinerja. Begitu pula secara simultan, variabel kompensasi, motivasi, komitmen organisasi secara bersama sama memiliki pengaruh yang signifikan terhadap kinerja karyawan dimana Fhitung > Ftabel (50,959 > 2,493) dengan tingkat signifikansi < 0,05. Serta memberikan pengaruh sebesar 88,2 % terhadap kinerja karyawan, sedangkan sisanya sebesar 11,8 % merupakan pengaruh dari variabel lain diluar penelitian.]]>
<![CDATA[Reconstruction of Murabahah Contract Schemes in Sharia Banking ]]>
<![CDATA[Apriwandi]]>;
<![CDATA[Paulus Sugianto Yusuf]]>
<![CDATA[ JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 1 (2021) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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<![CDATA[The high level of margin in murabahah financing makes people perceive that this financing is more expensive than credit financing at conventional banks. Some other people also still think that Islamic banking is not fully sharia. The purpose of this study is to evaluate the development and practice of murabahah financing in Islamic banking today and then offer two alternatives so that Islamic bank financing products can compete competitively with credit products at conventional banks. The two alternatives offered are related to the pricing scheme and method along with the margin in this financing. This paper is a conceptual study by observing and analyzing information related to sharia banking products. In connection with the concepts or ideas presented in this paper, it contains theories and or interpretations of concepts in different ways and according to the purpose of the paper. This paper can provide a new understanding of the steps that Islamic banking needs to take to attract public interest and reach a wider range of consumers.]]>
<![CDATA[Komitmen, Self-efficacy, dan Motivasi : Pengaruh Umpan balik dan Insentif Pada Karyawan Non Manajemen ]]>
<![CDATA[Apriwandi Apriwandi]]>
<![CDATA[ Jurnal Ilmiah Aset Vol 13 No 1 (2011): Jurnal ASET Volume 13 No 1 ]]>
Publisher : <![CDATA[STIE Widya Manggala ]]>
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<![CDATA[Motivating employees to play an important role in the organization’s success and part of this study indicate a positive relationship between commitment, self-efficacy and motivation. This study tested whether financial incentives and the type of feedback had an influence on commitment and self-efficacy in improving performance through task motivation. In this study, the proposed variables were the dimension of commitment (affective, continuance and normative) and self-efficacy. The contribution of experimental studies in the behavioral accounting literature by investigating how a specific type of performance feedback and performance-based rewards affected three dimensions of commitment and self-efficacy. Also, in the context of research is relatively easy to investigate whether the prediction is valid to use for lower-level employees. This experiment participants consisted of 84 bachelor degree students of Faculty of Economics and Business, Gadjah Mada University. This experimental study resulted that performance feedback and rewards have no effect on the dimensions of commitment and self-efficacy at the lower level employees. Performance feedback was negatively related to the three dimensions of commitment and self-efficacy, whereas performance-based rewards was positively related to one-dimensional normative commitment. In addition, the motivationwas not significantly related to two of the three dimensions of commitment and self-efficacy. Normative commitment was significantly positively related to employee job motivation level. The implications of this research illustrates that control mechanisms do not go increasing the commitment and self-efficacy of employees and increased employee motivation. And the design of incentives and feedback can improve employee performance.]]>
<![CDATA[Analisis Persepsi Peternak Indonesia Menuju Usaha Peternakan Berkelanjutan melalui Korporatisasi Peternak ]]>
<![CDATA[Eriana Kartadjumena]]>;
<![CDATA[Aida Wijaya]]>;
<![CDATA[Andina Nur Fathonah]]>;
<![CDATA[Erly Sherlita]]>;
<![CDATA[Apriwandi]]>;
<![CDATA[Debbie Christine]]>
<![CDATA[ Jurnal EMT KITA Vol 6 No 2 (2022): JULY-DECEMBER 2022 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v6i2.696
<![CDATA[The commitment of the Government of Indonesia in developing the livestock sector that focuses on business management that is environmentally friendly, pays attention to social conditions and is carried out with good governance needs to be supported by all stakeholders. One of them is the readiness and understanding of farmers in Indonesia to develop sustainable businesses through the corporatization of farmers that focuses on environmental, social and governance activities. This study aims to determine the perception of Indonesian farmers in developing sustainable livestock business through breeder corporatization that focuses on environmental, social and governance activities. The study was conducted on 49 respondents from Indonesian farmers through distributing questionnaires in the form of statements of understanding on environmental, social and governance issues towards sustainable livestock business through livestock corporatization. The results of this study indicate that Indonesian farmers have relatively understood sustainable activities that focus on environmental, social and governance issues. In addition, farmers through cooperatives as a form of breeder corporatization are relatively ready to implement, anticipate impacts and understand the control of sustainable livestock activities. However, farmers' understanding is still limited regarding the extent to which cooperatives are obligated to implement sustainability activities. Therefore, intensive socialization is still needed to get support from all levels of society in implementing sustainability activities in Indonesia.]]>
<![CDATA[Strategi Pembinaan dan Pendampingan Koperasi Peternak Sapi Perah Dalam Mendukung Keberlangsungan Koperasi Dan Ketahanan Ekonomi Anggota (Studi di KUD Sinar Jaya) ]]>
<![CDATA[Apriwandi Apriwandi]]>
<![CDATA[ JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN Vol 9 No 1 (2021) ]]>
Publisher : <![CDATA[STKIP PGRI SITUBONDO ]]>
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DOI: 10.47668/pkwu.v9i1.116
<![CDATA[The purpose of this study to examine the use of mentoring and coaching strategies in dairy farmer cooperatives as a means of improving cooperative performance. at this time, cooperatives must survive and maintain the success of their organizations at the highest level because of the high expectations of cooperative stakeholders. Taking place in such a fierce competitive environment requires a more effective and efficient attitude through increasing the capability of the cooperative management staff. Coaching and mentoring can be the key to success for cooperative organizations in maintaining the competitiveness and management power of cooperatives. The research findings show that the problems in cooperative management and accounting have not been achieved as their best. Most of the accounting staff do not understand the accounting process and in the end the financial reports are not sufficient to meet the needs of cooperative users. This research focuses on assisting the accounting process and cooperative management as a support activity for cooperative activities, which will be a source of motivation and an effective performance booster not only for cooperatives but also for management and staff.]]>
<![CDATA[Apakah Umpan Balik dan Insentif masih Penting Bagi Karyawan non Manajemen? (Studi Laboratori Eksperimen) ]]>
<![CDATA[Apriwandi Apriwandi]]>
<![CDATA[ Jurnal Ilman: Jurnal Ilmu Manajemen Vol. 6 No. 1 (2018) ]]>
Publisher : <![CDATA[Jurnal Ilman: Jurnal Ilmu Manajemen ]]>
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<![CDATA[this study examines whether financial incentives and feedback types have an influence on commitment and self-efficacy in improving performance through task motivation. Another thing that researchers observe is to investigate whether valid predictions use lower level employees. Participants of this experiment were 84 students of Faculty of Economics and Business Universitas Gadjah Mada. The results of this experimental study found that performance and reward feedback had no effect on the dimensions of commitment and self-efficacy in lower level employees. Performance feedback is negatively related to three dimensions of commitment and self-efficacy, while performance-based rewards are positively associated with one dimension of normative commitment. In addition, insignificant motivation relates to two of the three dimensions of commitment and self-efficacy. Significant normative commitment is positively related to the motivation of lower-level employee tasks. The implications of this study illustrate that control mechanisms do not work to increase employee commitment and self-efficacy and increase employee motivation. As well as the design of incentives and feedback can not improve employee performance]]>
