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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Pengabdian Kepada Masyarakat MAKARDHI Journal of Islamic Digital Economics and Management
Titien Damayanti
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Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Komitmen Anggaran dan Kultur Organisasional terhadap Hubungan Partisipasi Penganggaran dan Kinerja Manajerial pada Kondisi Stretch Targets Titien Damayanti
Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 1 (2007)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This purpose of this research is to test the effect of budget commitment and organizational culture to relationship budgeting participation and managerial performance at stretch targets condition. This research uses 131 all departmental managers of three to five-star hotel in Java and Bali and the method of data collection is purposive method and uses variable measurement of the Likert scale. The hypothesis is tested by path analysis of structural equation modeling. The research shows that budget commitment and organizational culture have significantly affect to relationship budgeting participation and managerial performance at stretch targets condition in which budget commitment partially mediate and organization culture job-oriented moderated by negatively significant on the increasing manager performance.Keywords: Budgeting participation, budget commitment, organizational culture, managerial performance, stretch targets.
ANALISIS SISTEM AKUNTANSI PEMBAYARAN UTANG SUPPLIER DI HOTEL X NUSA DUA BALI Ni Komang Candra Widiantari; Titien Damayanti; Ni Luh Riska Yusmarisa
Bridging Journal of Islamic Digital Economics and Management Vol. 1 No. 2 (2024): Maret
Publisher : Al-Shobar Publisher, Yayasan Islam Al-Shobar Rawaurip

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Abstract

Utang timbul dari adanya transaksi pembelian secara kredit. Pihak hotel dalam melakukan kerjasama dengan supplier dalam proses pembelian secara kredit harus dituangkan dalam bentuk surat perjanjian yang mencakup hal-hal seperti kesepakatan harga dan kesepakatan pembayaran utang. Sistem akuntansi pembayaran utang yang baik sangat diperlukan untuk mengurangi risiko terjadinya keterlambatan pembayaran utang. Penelitian ini bertujuan untuk menganalisis bagaimana sistem akuntansi pembayaran utang supplier di Hotel X Nusa Dua Bali. Teknik analisis data yang digunakan dalam penelitian ini adalah deskriptif kualitatif dan menggunakan triangulasi teknik yaitu dengan membandingkan antaradata yang diperoleh melalui wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa sistem akuntansi pembayaran utang supplier di Hotel X Nusa Dua Bali belum sepenuhnya berjalan sesuai dengan konsep. Dalam praktiknya, masih terdapat kekurangan yang menyebabkan keterlambatan pembayaran utang, seperti pihak supplier tidak segera melakukan perbaikan invoice dan mengirimkan invoice baru apabila barang yang didatangkan sebelumnya tidak sesuai dengan PO. Selain itu, invoice dan dokumen terkait pembayaran yang seringkali tidak lengkap karena hilang, sehingga pada saat pembuatan voucher payable yang biasanya dilakukan pada saat akhir bulan, memerlukan waktu lebih lama karena harus melengkapi invoice atau dokumen terkait pembayaran yang hilang tersebut.
PELATIHAN KOMUNIKASI PEMASARAN DAN TEKNIK PENJUALAN PRODUK KREATIF DI DESA BATURITI KERAMBITAN, KABUPATEN TABANAN Surata, I Ketut; Hanugerah Kristiono Liestiandre; Irene Hanna H. Sihombing; I Putu Utama; Ida Ayu Putri Widawati; Titien Damayanti; Ni Made Eka Mahadewi7; I Wayan Sukma Winarya Prabawa
Jurnal Pengabdian Kepada Masyarakat Makardhi Vol. 4 No. 1 (2024): Jurnal Pengabdian Kepada Masyarakat MAKARDHI
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/makardhi.v4i1.1434

Abstract

Baturiti Village, located in the Kerambitan District, Tabanan Regency, is known as the cultural tourism destination "Kokokan" and a center for agriculture. The village has an administrative structure consisting of six Banjar Dinas (community organizations) and two Desa Adat (customary villages). The development of tourism in this village, marked by the presence of the Pokdarwis Baturiti Berseri tourism awareness group, demands an improvement in the skills and professionalism of the community in tourism marketing, destination management, and entrepreneurship. Training in these areas is planned as an effort to enhance services to tourists. The training concept includes marketing aspects and the marketing process, as well as various definitions from experts. Furthermore, the marketing concept aimed at meeting the needs and desires of the target market serves as the foundation for carrying out marketing activities. There are six basic marketing concepts underlying the implementation of marketing activities, such as production concept, product concept, selling concept, marketing concept, social marketing concept, and global marketing concept. The marketing process is explained through steps such as understanding the market, designing customer-oriented marketing strategies, preparing integrated marketing plans and programs, building relationships with customers, and deriving value from customers. Training and the application of these marketing concepts are expected to enhance the performance of tourism and the economy in Baturiti Village.
PELATIHAN KOMUNIKASI PEMASARAN DAN TEKNIK PENJUALAN PRODUK KREATIF DI DESA BATURITI KERAMBITAN, KABUPATEN TABANAN Surata, I Ketut; Hanugerah Kristiono Liestiandre; Irene Hanna H. Sihombing; I Putu Utama; Ida Ayu Putri Widawati; Titien Damayanti; Ni Made Eka Mahadewi7; I Wayan Sukma Winarya Prabawa
Jurnal Pengabdian Kepada Masyarakat Makardhi Vol. 4 No. 1 (2024): Jurnal Pengabdian Kepada Masyarakat MAKARDHI
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/makardhi.v4i1.1434

Abstract

Baturiti Village, located in the Kerambitan District, Tabanan Regency, is known as the cultural tourism destination "Kokokan" and a center for agriculture. The village has an administrative structure consisting of six Banjar Dinas (community organizations) and two Desa Adat (customary villages). The development of tourism in this village, marked by the presence of the Pokdarwis Baturiti Berseri tourism awareness group, demands an improvement in the skills and professionalism of the community in tourism marketing, destination management, and entrepreneurship. Training in these areas is planned as an effort to enhance services to tourists. The training concept includes marketing aspects and the marketing process, as well as various definitions from experts. Furthermore, the marketing concept aimed at meeting the needs and desires of the target market serves as the foundation for carrying out marketing activities. There are six basic marketing concepts underlying the implementation of marketing activities, such as production concept, product concept, selling concept, marketing concept, social marketing concept, and global marketing concept. The marketing process is explained through steps such as understanding the market, designing customer-oriented marketing strategies, preparing integrated marketing plans and programs, building relationships with customers, and deriving value from customers. Training and the application of these marketing concepts are expected to enhance the performance of tourism and the economy in Baturiti Village.
Co-Authors I Ketut Surata I Putu Utama I Wayan Sukma Winarya Prabawa Irene Hanna H Sihombing Kristiono Liestiandre, Hanugerah Ni Komang Candra Widiantari Ni Luh Riska Yusmarisa Ni Made Eka Mahadewi7 Putri Widawati, Ida Ayu