Bambang Purnomosidhi
Universitas Brawijaya

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STUDI FENOMENOLOGI AKUNTABILITAS NON GOVERNMENTAL ORGANIZATION Ali Fikri; Made Sudarma; Eko Ganis Sukoharsono; Bambang Purnomosidhi
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.192 KB) | DOI: 10.18202/jamal.2010.12.7101

Abstract

The purpose of this study is to investigate the phenomenon of accountability in non-governmental organizations (NGOs). It seeks to understand accountability practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important institutions in world affairs because many criticisms and problems associated with this sector. The research executes phenomenology as the methodology for the inquiry. Fieldwork was undertaken in WWF organization. The results indicate that public requires behavioral accountability, rather than reporting.
PERAN ALOKASI BONUS DAN PEMAHAMAN BALANCED SCORECARD DALAM PEMILIHAN PROYEK INVESTASI Meutia Faizza; Bambang Purnomosidhi; Zaki Baridwan
Jurnal Akuntansi Multiparadigma Vol 9, No 3 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (952.438 KB) | DOI: 10.18202/jamal.2018.04.9026

Abstract

Abstrak: Peran Alokasi Bonus dan Pemahaman Balanced Scorecard dalam Pemilihan Proyek Investasi. Penelitian ini mencoba untuk menelaah peran balanced scorecard sebagai alat untuk membantu dalam pengambilan keputusan investasi. Penelitian ini menggunakan metode controlled laboratory experiment dengan sejumlah mahasiswa pascasarjana akuntansi dan manajemen sebagai partisipan. Pengujian statistik pada data penelitian menunjukkan bahwa partisipan yang telah diberi pemahaman balanced scorecard cenderung memilih proyek yang lebih berorientasi pada keuntungan jangka panjang. Oleh karena itu pelatihan mengenai konsep dan teknik penugasan penting untuk diberikan. Selain itu, manajemen harus membuat dasar alokasi bonus yang tepat untuk meningkatkan kinerja karyawan.                                                                                                   Abstract: The Role of Bonus Allocation and Understanding of the Balanced Scorecard in the Selection of Investment Projects. This research attempts to examine the role of the balanced scorecard as a tool to assist in making investment decisions. This research uses  controlled laboratory experiment method with a number of accounting and management postgraduate students as participants. Statistical testing on research data shows that participants who have been given a balanced scorecard understanding tend to choose projects that are more oriented to long-term benefits. Therefore training assignment concepts and techniques are important to be given. In addition, management must make the right allocation base to improve employee performance.