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All Journal International Journal of Power Electronics and Drive Systems (IJPEDS) Jurnal Kajian Manajemen Bisnis Komunikasi Fisika Indonesia PRESTASI Jurnal Ilmu Ekonomi ASET Bisma: Jurnal Bisnis dan Manajemen International Journal of Supply Chain Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Mantik JAAF (Journal of Applied Accounting and Finance) Jurnal Ilmiah ASET
Apriwandi .
Widyatama University
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Physics Social Sciences Transportation Other

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APAKAH PARTISIPASI ANGGARAN, INSENTIF BEBASISKAN ANGGARAN DAN TEKANAN KETAATAN INDIVIDU DAPAT MENCIPTAKAN SLACK ANGGARAN Apriwandi, Apriwandi
PRESTASI Vol 6, No 02 (2010): Desember Prestasi
Publisher : PRESTASI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.745 KB)

Abstract

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
Komitmen, Self-efficacy dan Motivasi: Pengaruh Umpan balik dan Insentif Pada Karyawan Non Manajemen ., Apriwandi
Jurnal Ilmu Ekonomi ASET Vol 13, No 1 (2011)
Publisher : Jurnal Ilmu Ekonomi ASET

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.147 KB)

Abstract

Motivating employees to play an important role in the organization’s 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
Pengaruh Locus of Control, Budaya Paternalistik, Kapasitas Individu, terhadap Keefektifan Penganggaran Partisipatif dan Budgetary Slack dalam Peningkatan Kinerja Manajerial Apriwandi, Apriwandi
Jurnal Kajian Manajemen Bisnis Vol 1, No 2 (2012): Jurnal Kajian Manajemen Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.675 KB) | DOI: 10.24036/jkmb.477900

Abstract

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. 
Komitmen, Self-efficacy, dan Motivasi : Pengaruh Umpan balik dan Insentif Pada Karyawan Non Manajemen Apriwandi, Apriwandi
Jurnal Ilmiah Aset Vol 13 No 1 (2011): Jurnal ASET Volume 13 No 1
Publisher : STIE Widya Manggala

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Abstract

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.
Pengaruh Kompensasi terhadap Kinerja Karyawan Non Manajemen melalui Motivasi dan Komitmen Organisasi (Studi Kasus pada PT. Ewindo) Apriwandi .; Bayu Prasetia
JAAF (Journal of Applied Accounting and Finance) Vol 2, No 1 (2018): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.277 KB) | DOI: 10.33021/jaaf.v2i1.330

Abstract

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.
PENGARUH PERSPESI KEMUDAHAN, MANFAAT, RISIKO DAN KEPERCAYAAN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (Studi Pada Pelaku UMKM Kota Bandung) Apriwandi, Apriwandi; Christine, Debbie; Wijaya, Aida; Kartadjumena, Eriana; Sherlita, Erly; Fathonah, Andina Nur
BISMA: Jurnal Bisnis dan Manajemen Vol 17 No 2 (2023)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v17i2.42835

Abstract

This study aimed to determine the interest of small and medium enterprises (SMEs) in using accounting information systems. The interests of SMEs were measured by using the effectiveness of implementing accounting information systems. In addition, behavioral variables were used to bridge the relationship between the perceptions of SMEs on the ease of use, benefits, risks, and trust in the effectiveness of the information system used. The survey method involving a questionnaire was used in this study. The results showed that behavior determines the effectiveness of applying accounting information systems to SMEs. This study also found that it is essential to pay attention to the benefits of the financial accounting system created by the SME company in bringing out a positive attitude from users of accounting information systems.
Improving critical thinking skills in business mathematics lectures through problem base learning Hidayat, Rachmat; Apriwandi, Apriwandi; Christine, Debbie
Jurnal Mantik Vol. 8 No. 1 (2024): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i1.5104

Abstract

Students' mathematical critical thinking skills have not been optimally developed. Skill development is done through PBL (Problem Base Learning) strategy. The study aims to determine the impact of PBL on critical thinking skills using an experimental design with a control group. Business students who were taking Business Mathematics courses in Bandung city became the population. The research sample was 107 first semester business students who were taking mathematics courses. The sample was randomly selected by class. The research instrument was developed by the researcher and was in the form of a test with moderate difficulty and good differentiating power, high validity and reliability. Data were analyzed by one and two-way ANOVA. The results of the study: (1) the critical thinking ability of students who learn through PBL is better than those who learn conventionally, (2) the critical thinking ability of students with high, medium and low initial abilities who learn through PBL is not better than those who learn conventionally, (3) the effect of learning on critical thinking ability does not depend on initial ability, (4) the attitude of students who learn through PBL is more positive than those who learn conventionally.
Involvement of Grower, Supplier and Product Innovation in Determining the Business Performance of Malaysian Poultry Industry: Moderating Role of Management Skills Sinaga, Obsatar; Novianto, Robertus; Apriwandi, Apriwandi; Shaleh, Khairul; Isa, Azizan Mohamed
International Journal of Supply Chain Management Vol 8, No 2 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v8i2.2975

Abstract

The study investigates the supply chain actors of poultry industry in Malaysian context. Involvement of grower and supplier has significant impact on supply chain and ultimately success of business while improving the performance of business. Current study entails the important actors of supply chain found crucial in poultry industry, these factors include involvement of grower, supplier and innovation of product to increase quality and enhance performance. The broiler industry has increased rapidly and expected to grow higher in future; to meet the increasing demand supply chain must be effective and responsive towards the market challenges. The research found that involvement of grower has significant impact on business performance, supplier also found to significant along with innovation capability influence business performance in poultry industry. In previous researches managerial skills are ignored but the study explains the moderating effect of management in determining the performance while considering the supply chain actor of poultry industry of Malaysia.
The Effect of Company Size on Profit Growth in Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange Barus, Irene Sukma Lestari; Rusdi, Muhammad Adhi; Apriwandi, Apriwandi; Purnamasari, Dyah
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2796

Abstract

This is study aims to determine how the influence of company valuation on the development of profit in manufacturing companies in the Consumer Goods Industry listed on the Indonesia Stock Exchange period 2015-2019. The research method used in this study is a quantitative method. Where sampling techniques using purposive sampling method.The number of tests in this subject was measured against 23 manufacturing companies in the consumer goods industry division listed on the Indonesia Stock Exchange (IDX) for the period 2015-2019. While the testing strategy used in this study is repeated testing of company data at a significance level of 5%. Program used in analyzing data using Program Eviews 12. Based on the results of the study showed that the value of the Company (X) has an effect on profit growth in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange for the period 2015-2019. While simultaneously showing that the value of the company and the value of the company has an effect on profit growth in manufacturing companies in the consumer goods industry segment listed on the Indonesia Stock Exchange for the period 2015-2019.
Synthesis and characterization of optical properties of barium titanate (BaTiO3) with the addition of moringa, banana, matoa, and ketapang leaves extracts Dewi, Rahmi; Apriwandi, Apriwandi; Hamzah, Yanuar; Sari, Eza Tirta; Butarbutar, Kheny Kernila; Putri, Nadja Melika; Nathania, Nazhiwa; Aritonang, Surya Ardika; Hartini, Titin; Hayati, Fitri; Maslyah, Maharani Nur; Sawitri, Seli Novalin; Komariah, Siti; Nursyahara, Septia; Nuraini, Nasywa; Aisy, Rihla Datul; Safira, Putri; Rusmanianty, Rusmanianty; Pratiwi, Dinda; Adela, Adela; Pasaribu, Veny Sriulina; Azhara, Vina Naomi; Febrita, Ayang
Indonesian Physics Communication Vol 22, No 2 (2025)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jkfi.22.2.169-174

Abstract

Environmentally friendly synthesis of barium titanate (BaTiO3) nanoparticles was conducted using natural leaf extracts of Moringa oleifera, Musa spp., Pometia pinnata, and Terminalia catappa as green dopants via the sol-gel method. This study aims to evaluate the influence of different leaf extracts on the optical properties of BaTiO3 characterized by UV-Vis spectroscopy. Each sample exhibited distinct absorption spectra, reflecting variations in phytochemical composition among the extracts. The results showed that Terminalia catappa and Pometia pinnata extracts produced the highest band gap values, 3.36 eV and 3.35 eV respectively, indicating optical activity in the ultraviolet region. Musa spp. extract resulted in a band gap of 2.81 eV, while Moringa oleifera extract yielded the lowest value of 2.59 eV. These differences suggest that the type of plant extract significantly affects the optical characteristics of the synthesized BaTiO3. This research highlights the potential use of local biomass in the development of functional BaTiO3-based materials through green synthesis approaches.
Co-Authors Adela, Adela Ahmad Fudholi Aisy, Rihla Datul Aritonang, Surya Ardika Awaludin Martin Azhara, Vina Naomi Barus, Irene Sukma Lestari Bayu Prasetia Butarbutar, Kheny Kernila Chitraningrum, Nidya Christine, Debbie Dyah Purnamasari Eriana Kartadjumena Erly Sherlita Erman Taer Fathonah, Andina Nur Febrita, Ayang Fitri Hayati Isa, Azizan Mohamed Julnaidi, Julnaidi Maslyah, Maharani Nur Nathania, Nazhiwa Novi Yanti Novianto, Robertus Nuraini, Nasywa Nursyahara, Septia Obsatar Sinaga Pasaribu, Veny Sriulina Pratiwi, Dinda Putri, Nadja Melika Putri, Rahma Lia RACHMAT HIDAYAT Rahmi Dewi Rika Taslim Rusdi, Muhammad Adhi Rusmanianty, Rusmanianty Safira, Putri Sari, Eza Tirta Sawitri, Seli Novalin Shaleh, Khairul Siti Komariah Titin Hartini Wijaya, Aida Yanuar Hamzah