Article Per Year (5 Year)
p-Index From 2021 - 2026
1.116
P-Index
This Author published in this journals
All Journal Jurnal Kajian Manajemen Bisnis PRESTASI Jurnal Ilmu Ekonomi ASET Bisma: Jurnal Bisnis dan Manajemen Buletin Ilmiah Nagari Membangun JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JAAF (Journal of Applied Accounting and Finance) Jurnal Ilmiah ASET Transekonomika : Akuntansi, Bisnis dan Keuangan E-JURNAL AKUNTANSI
Apriwandi .
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Veterinary Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
Konfrontasi Rusia-Ukraina: Bagaimana Pengaruhnya Pada Reaksi Pasar dan Kinerja Saham Sub Sektor Mining? Mohammad Fauzan Alghifari; Apriwandi Apriwandi; Egita Nur Fadila
E-Jurnal Akuntansi Vol 34 No 11 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p08

Abstract

This research aims to empirically demonstrate the divergence of capital market responses measured by abnormal returns, trading volume, volatility of security returns, and stock performance measured by returns in the mining subsector listed on the IDX due to the Russia-Ukraine war. This research is vital because geopolitical conflicts such as the Russia-Ukraine War affect financial markets, especially commodity-dependent sectors, thus providing insights for investors and policymakers in the face of uncertainty. Using an event study method for 10 days pre-and post-war, this research used 29 companies with paired sample t-tests in the hypothesis testing. This study is the first to combine the four variables AR, TVA, SRV, and R to analyze the impact of the Russia-Ukraine conflict, thus becoming a novelty in this research. This study revealed a significant change in TVA. At the same time, no considerable divergence was found in AR, SRV, and R in mining subsector companies listed on the IDX, both before and after the Russia-Ukraine war.
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.
Effect of Leverage on Profit Growth in Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019 Lestari Barus, Irene Sukma; Rusdi, Muhammad Adhi; Apriwandi, Apriwandi; Purnamasari, Dyah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.867

Abstract

The main goal of this study is to examine how leveraging affects the increase in profits in the Consumer Goods Industry Sector of manufacturing firms that are publicly traded on the Indonesia Stock Exchange (IDX) between 2015 and 2019. The study is driven by the inconsistency in company performance, with fluctuations in profit growth and leverage. Data collection for this study is conducted through documentation. The sample selection method employed is purposive sampling, with a total of 23 manufacturing companies from the consumer goods industry sector on the Indonesia Stock Exchange (IDX) during 2015-2019. The technique used for analysing the data involves conducting a panel data regression analysis with a significance level of 5%, using Program Eviews 12. According to the results, it appears that the level of debt does not have a direct effect on the increase in profits for manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. However, it was observed that both leverage and Company Size collectively influence profit growth in such companies during the same period.
EDUKASI KONSEP AKUNTANSI HIJAU UNTUK USAHA BERKELANJUTAN DENGAN PEMANFAATAN LIMBAH DI DESA MEKAR MANIK KECAMATAN CIMENYAN KABUPATEN BANDUNG Irene Sukma Lestari Barus; Apriwandi Apriwandi; Debbie Christine; Syakieb Arsalan; Kartika Wulandari
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 7 No. 3 (2024)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v7i3.621

Abstract

This study aims to introduce and analyze the application of green accounting principles in sustainable business practices, particularly through the utilization of organic waste as a strategy to support environmental sustainability and economic development. Employing a qualitative descriptive approach, the study involved Focus Group Discussions (FGDs) and in-depth interviews with small business owners in Mekarmanik Village, Bandung, alongside field observations to gain insights into the benefits of green accounting. Findings indicate that implementing green accounting not only enhances operational efficiency through improved waste management and resource savings but also generates new economic opportunities by converting waste into value-added products, such as organic fertilizers and alternative raw materials. This approach strengthens the competitive edge and capacity of small businesses to grow sustainably while preserving environmental balance. Furthermore, the program has successfully raised awareness among small businesses about waste processing, leading to the creation of economically valuable products, improved agricultural productivity, and enhanced public health and well-being, in alignment with the Sustainable Development Goals (SDGs). Additionally, business owners recognized that this initiative supports government efforts in poverty alleviation, hunger reduction, and the production of natural, healthy products. Recommendations from this study include ongoing monitoring by community engagement teams to ensure consistency in waste recycling practices, provision of land for waste management for businesses demonstrating success in waste processing, expansion of the program to sectors beyond agriculture, and encouragement for local governments to activate Women Farmers’ Groups (KWT) as centers for enterprise development and organic waste processing.
Co-Authors Barus, Irene Sukma Lestari Bayu Prasetia Christine, Debbie Debbie Christine Dyah Purnamasari Dyah Purnamasari Egita Nur Fadila Eriana Kartadjumena Erly Sherlita Fathonah, Andina Nur Irene Sukma Lestari Barus Irene Sukma Lestari Barus Kartika Wulandari Lestari Barus, Irene Sukma Mohammad Fauzan Alghifari Muhammad Adhi Rusdi Rusdi, Muhammad Adhi Syakieb Arsalan Wijaya, Aida