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Journal : Journal Of World Science

The Influence of Human Resources, Information Technology, and Internal Control Systems on Budget Preparation with External Factors as Moderating Variables Arthika Dewi, Mega; Purwohedi, Unggul; Ulupu, IGKA
Journal of World Science Vol. 3 No. 7 (2024): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v3i7.685

Abstract

This research aims to determine the effect of Human Resources, Information Technology, and Internal Control System on budget preparation by considering external factors as moderating variables. The focus of this research is the planning staff at Lemdiklat Polri and its ranks, which include Lemdiklat Polri, 34 SPN, and 15 Pusdik. The method used in this study is quantitative, using the SmartPLS 4.0 program. Data were collected through a survey of 50 respondents of planning staff in Lemdiklat Polri and its ranks. The results showed that Human Resources had no significant effect on budget preparation. In contrast, Information Technology and Internal Control System have a significant influence on budgeting. However, external factors do not moderate the influence of the Internal Control System on budget preparation. The implications of this study include providing theoretical contributions that show that the effectiveness of Information Technology and the strength of the Internal Control System are significant in the budgeting process. Practically, the results of this study provide recommendations to Lemdiklat Polri to further optimize the use of information technology and strengthen the internal control system to improve efficiency and accuracy in budget preparation.
Analysis of The Effect of Total Quality Management on Organizational Performance in Small and Medium Enterprises with Innovation Process Speed as a Mediating Variable in SMES in the Culinary Sector in Bogor City Sih Afsari Utami, Andini; Purwohedi, Unggul; Prihatni, Rida
Journal of World Science Vol. 3 No. 8 (2024): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v3i8.706

Abstract

The increasing competitiveness of the business environment, especially in the culinary industry, has encouraged small and medium-sized enterprises to focus on improving their organizational performance. This study aims to determine and analyze the effect of total quality management on organizational performance in small and medium enterprises with the speed of the innovation process as a mediating variable in culinary SMEs in Bogor City. The method used in this research is quantitative. The population in this study were 100 respondents of culinary SMEs in Bogor City. This study uses purposive sampling technique to determine the sample. Based on the results showed that TQM significantly has a positive influence on organizational performance, TQM significantly has a positive influence on the speed of the innovation process, the speed of the innovation process significantly has a positive influence on organizational performance, and there is a positive relationship and influence between Total Quality Management and organizational performance mediated by the speed of the innovation process. The results of this study provide implications for SMEs regarding the application of Total Quality Management. SMEs are expected to focus on services and products that meet consumer demand, reduce production costs, and offer affordable prices without sacrificing quality, thereby increasing consumer loyalty and business competitiveness. This research has implications for the need for SMEs to invest in training and development of effective TQM systems and pay attention to market dynamics to continue to innovate and meet consumer expectations.  
Co-Authors Abrori, Ali Achmad Fauzi Adam Zakaria Aditya Pratama Afiffah, Annida Akbar Kurnianto Aldy Nova Ramadhoni Andre Yulius Sahat Nauli Sitompul Andri Setyanto Nugroho Andri Setyato Nugroho Anis Alfi Annida Afiffah Annisa, Diana Arbi Sukma Jaya Ari Warokka Ari Warokka, Ari Armeliza, Diah Arthika Dewi, Mega Ati Sumiati ATI SUMIATI, ATI Aurellie Zulfa Islamy Brigita Wahyu Yuliarti Budi Santoso Choirul Anwar Christian Wiradendi Wolor Clara Irdyan Febrianny Corry Yohana Darmawan, Aulia Deisy Siska Abriani Desy Rahmawati, Desy Diah Armeliza Dicky Iranto Diena Noviarini Diyah Wulandari Dwi Apriliasari Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati Erika Takidah Etty Gurendrawati Etty Gurendrawati Fadila Suryani Fathurohman, Muhammad Fatihah, Inggit Ukhti Gatot Nazir Ahmad Hamidah . Hanna, Laurencia Audrey I Gusti Ketut Agung Ulupui Ibrahim, Cut Nandia Indah Muliasari Indra Pahala Jessica Naomi Theodora Josua Sirait Kosasih, Fajar Gumilang Lasniroha, Magdalena Lista Meria Magdalena Jullina Lier, Maria Maikel Rudianto Maqsood Memon Mardi Meria, Lista Mohamad Rizan Muhammad Kaleem Zahir-ul-Hassan Muhammad Rakhmat Aghisna Muhammad Yusuf Muhammad Zairin, Gentiga Mustafa, Ahmad Wildan Adiansyah Musyaffi, Ayatulloh Michael Muthia Nur Izzah Mutiara, Nanda Nabila, Nabila Nanda Mutiara Nasution, Hafifah Niken Eka Rahayu Nugroho, Andri Setyato Nur Hasanah, Alifa Shafiya Nuramalia Hasanah Prameswari, Almira Dian Prameswari Purnamasari, Sasmita Puspitasari, Ananda Rachmadevi, Gita Astika Rahayu Ningsih, Siti Rahmah, Nafilah Alfa Rd. Tuty Sariwulan Respati, Dwi Kismayanti Rida Prihatni Ridwan, Kiagus Rindah Suharti Rini Oktavia Safariningsih, Ratna Tri Hari Sahnaz Sea Fishabil Sakinah, Iis Saptono, Ari sari budiarti Sasmi, Aji Ahmadi Sasmita Purnamasari Saukani Savitri, Rachmalia Jeany Septina Dyah Maulidina Siahaan, Ricky Humisar Sih Afsari Utami, Andini Sondang Salnika Sri Zulaihati Sri Zulaihati Sri Zulaihati, Sri Suciati, Ranila SYAMSUL HIDAYAT Thaib I., M. Farian Toba Antanov Simangunsong Tri Hesti Utamaningtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Ulupu, IGKA Usep Suhud Wardani, Ori Tunggul Yanto, Wahyu Budi Yuni Widawati Yunika Murdayanti Yunika Murdayanti, Yunika Zakaria, Adam