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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERATING Fachrun Nissa; Widia Astuti; Eka Nurmala Sari
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.169-179

Abstract

The purpose of this study is to determine and analyze whether budget participation has an effect on managerial performance. To find out and analyze whether the clarity of budget targets has an effect on managerial performance. To find out and analyze whether organizational culture moderates the effect of budget participation on managerial performance. To find out and analyze whether organizational culture moderates the effect of budget target clarity on managerial performance.The research approach uses quantitative associative. This research uses data analysis method using SmartPLS.3 software which is run with computer media. In this study, the research instrument used was a questionnaire/questionnaire. The variable measurement scale used in this study is to use an ordinal scale in the form of a Likert scale. The sample of this study is the entire population of 35 employees at PT. KIM. Based on the results of the research, budget participation has a significant positive effect on managerial performance. Budget target class has a significant positive effect on managerial performance. Organizational culture can moderate the effect of budgetary participation on managerial performance. Organizational culture can moderate the influence of the budget target class on managerial performance
The Role Of The Importance Of Financial Literation For Generation Millennialdi Era Digital Rilsha Rilsha; Fachrun Nissa
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.029 KB)

Abstract

Advances in technology in the digital age make all aspects of life complex so that it requires humans to continue to develop and strive to meet their needs. One of the demands that must be developed by people in the centuries to be able to compete in basic literacy capabilities, one still occupies a relatively low position among other countries. The phenomenon found today is that people tend to engage in consumptive behavior because of the easier access to make transactions online, this is especially true for adolescents at the high school age. Based on the 2016 survey on the level of financial literacy, it shows that students at the student level have a percentage of 23,4% and based on age 15-17 years with a percentage of 5,2%. The low level of financial literacy at the learning level is due to the lack of knowledge among adolescents about the importance of financial management for the future. This study aims to determine the importance of financial literacy among teenage students in the digital age. The research method is carried out by studying literature by examining previous and qualitative research. Based on this research it is known that financial literacy education is important to be given to teenagers in the current digital era as a form of self-control to realize a financially literate future which is financial literacy. The 2015 World Bank survey results on financial literacy show Indonesia. 
Langkah Awal Menuju Stabilitas Ekonomi pada Siswa SMA Swasta Nurcahaya Kota Medan Fachrun Nissa; Nirma Rosalia; Retno Nela Simanjuntak; Muhammad Harpis
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 2 No. 1 (2025): Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v2i1.1091

Abstract

Individual economic stability is a crucial prerequisite for achieving well-being and financial independence. The Community Service Program (PKM) titled "Initial Steps Towards Economic Stability for Students of SMA Swasta Nurcahaya Kota Medan" aims to enhance students' financial literacy and entrepreneurial skills through socialization and discussion. This activity involved introducing the basic concepts of economic stability, personal financial management, and simple entrepreneurial initiatives. The results showed positive responses, with increased student understanding of financial literacy, awareness of the importance of personal economic stability, and interest in starting small businesses. These findings indicate that the program successfully motivated students to create simple financial plans and be more attentive to economic conditions. This step serves as a significant foundation for preparing students to face future economic challenges.