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THE INFLUENCE OF BUDGETING PARTICIPATION AND ASYMMETRIC INFORMATION AGAINST THE BUDGETING VARIANTS REFERS TO THE ORGANIZATION COMMITMENT AS THE INTERVENING VARIABLE OF THE SURVEY AT FOOD AND BEVERAGE COMPANY IN THE INDUSTRIAL AREA JABABEKA KARAWANG Syarief Gerald Prasetya; Yustiana Wardhani
The Accounting Journal of Binaniaga Vol 1, No 01 (2016): June 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.312 KB) | DOI: 10.33062/ajb.v1i1.90

Abstract

The study was based on the issue of managers in setting budgets often the difference (variance) is quite large and aims to demonstrate empirically the direct and indirect effects of budgetary participation and information asymmetry partially on budgetary slack. The analytical method used is path analysis with the participation of the budget, the asymmetry of information and organizational commitment as exogenous and endogenous budgetary slack variables. The sample used in this study as many as 78 people functional managers who have a tenure of more than five years, so hopefully they have experience in budgeting.The survey results revealed that the budgetary participation has positive effect directly against budgetary slack, the information asymmetry positive effect directly against budgetary slack, budgetary participation negatively impact directly on organizational commitment, the information asymmetry negative effect directly on organizational commitment, organizational commitment negatively affect directly to the budgetary slack, budgetary participation indirect positive effect on budgetary slack through organizational commitment, the information asymmetry indirect positive effect on budgetary slack through organizational commitment and it is known that the model in the study track is fit.Keywords: budgetary participation, information asymmetry, organizational commitment and budgetary gap.
INVESTMENT PROJECTION MODEL IN INDONESIA Syarief Gerald Prasetya; Yustiana Wardhani
The Accounting Journal of Binaniaga Vol 3, No 02 (2018): December 2018
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.968 KB) | DOI: 10.33062/ajb.v3i2.229

Abstract

The achievement of economic activities in a country is measured by the economic development which is the projection of an increasing output as well as the increasing of the revenue to the owner of the production factors. Either Local Investment contribution or Foreign Investment has been an important role to reach the economic development, in order to reach it, the estimation of investment requirement either local investment or foreign one has to be done. This research aims to find out the connection between invesment and economic development, the investment projection model, and the total amount of invesment for the economic development. The research method has applied an explanatory method. The connection between economic development and investment can be analyzed by Capital Output Ratio (COR) concept. Having had the different perspectives of time, it has caused that mostly COR on average has been applied only to measure the productivity of the investment activities at a certain year, however, MCOR is used as the tool to predict the future investment’s requirement and the economic development.Key words: investment, economic development, capital output ratio 
AN ANALYSIS REGARDING THE EFFECTS OF THE EMPLOYEES AND WORKING PROCESS UPON THE LEVEL OF CUSTOMER SATISFACTION AT PT TELKOM TBK BOGOR Syarief Gerald Prasetya; Yustiana Wardhani
The Management Journal of Binaniaga Vol 2, No 02 (2017): December 2017
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/mjb.v2i02.135

Abstract

Customer’s satisfaction and dissatisfaction is not new phenomena of Business in Indonesia. From the customer’s perspective has mostly complained about the goods or services with low quality, expensive price, inappropriate guarantee, etc. On the other side (in this case producer) there’s a response to fix it. A lot of facts may cause the customer satisfied, for example, reasonable price, interesting promotion, professional labour, work procedure and creative product with high standard. By finding and developing customer’s satisfaction factors, a company will perform a rapid development. Therefore this thesis has identified the employees’ factor and working process affecting the customer’s satisfaction in order to focus the research.Main problem of this research is whether the employees or the working process has been affecting the customer’s satisfaction rate either simultaneously or partially? According to this problem so the purpose is to notice the employees and the working process that have affected the customer’s satisfaction rate simultaneously or partially. This research also has applied the theories which explain about the factors that are affecting the customer’s satisfaction including the definitions. From that point of view a hipothesis is defined that the employees and the working process are affecting the customer’s satisfaction rate. either simultaneously or partially. The analysis report shows that the employees and the process of work/work procedur have been really the result of the customer satisfaction rate simultaneously. This can be proved with the test by using F-test method and the result shows that the correlation between the employees and the working procedure has really affected the customer’s satisfaction rate which is it has been accepted. Then the test of the effect of the customer’s satisfaction rate which is the result of the correlation between the employees and the working procedure using t-test method, and the result shows that the employees and the working procedure partially has have really affected the customer’s satisfaction rate, and it is accepted. As the conclusion, we could say that the correlation between the employees and the process of work/working procedure has a really been affecting the customers satisfaction rate, either simultaneously or partialy. The writer can only suggest the company (PT. Telkom Tbk Bogor) to pay more attention to the front liners employees to become permanent employees because I think it could be such a motivation for them to give a much better services to the customers, by providing a continuously training to the front liners, especially, always maintaining the consistency of high quality of the services as well as solid environment among departments, so it would give a guarantee to the customers, regarding the due date of a complaint or or the new lines services to complete.Keywords: customer satisfaction, work process 
ANALISIS PENGARUH PERUBAHAN KEMASAN PRODUK TERHADAP PREFENSI PEMBELIAN PADA PT. BAKRIE TELECOM CABANG BOGOR Yustiana Wardhani; Muhammad Ibrahim
Jurnal Ilmiah Binaniaga Vol 4, No 01 (2008): June 2008
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v4i1.205

Abstract

 Environmental change always occurs continuously in the process of development of a country. This development is directly orindirectly will affect the order of social life, economy, culture, technology and lifestyle community. The changes in the economic, social community of course affect the marketing system in the country. A very rapid technological developments lately has affected all areas of human activity. The development of this technology has tightened competition in the marketing system in the marketing world, where the procedures must innovate continuously in order to win and retain the loyalty of its customers.    Currently in Indonesia there are nine mobile operators include (indosat, Telkomsel, XL, Mobile-8, Three, Flexi, Esia, Smart and Axis). When walking in the center of mobile sales, mobile phones can be seen many types of operators who have their own packaging designs appeal to consumers.    Display a bundle is now realized by the manufacturer is no longer only have the function of protecting and wrapping products but products that increasingly tight competition in the market requires manufactures to think hard in improving the function of packaging to be able to provide attraction to consumers through the artistic aspect, color, graphic, from or the design.    The results of simple correlation analysis found a correlation between changes in the new packaging with the purchase of consumer preferences is 0.293. this suggests that there is a strong relationship between the new packaging Esia with consumer purchasing preferences. While the relationship is positive because it is positive. This means that the new packaging Esia has a strong positive relationship towards the purchase of consumer preferences. This relationship is positive where this Esia packaging changes increase consumer purchasing preferences of Esia.    Analytical results obtained coefficient of determination coefficient of determination between the change in the new packaging with the purchase of consumer preferences is the 0086 (8.6%). This suggests that the level of consumer preferences towards new product packaging can be influenced by the old product by 8.6%, the remaining 91.4%influenced by other factors. The coclusion is that between the old and new packaging packaging there is a correlation effect on customer preferences in choosing which 8.6% can be seen that the old product is still influencing new product, and the remaining 91.4% is another factor affecting.
Analisis Kepuasan Nasabah Terhadap Pelayanan Jasa Perbankan Secara On Line Melalui Ponsel (Mobile Banking M-BCA) pada PT. BCA Tbk. KCP Cibubur Yustiana Wardhani; Vevi Firmayanti
Jurnal Ilmiah Binaniaga Vol 5, No 01 (2009): June 2009
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v5i1.214

Abstract

   Increasing number of banks in Indonesia and the increased facilities owned by each bank, making the level of competition among banks is also increasingly fierce. Any banks compete to provida services and the best service for the community. Strategis in the travel by the banks, among others, improve the quality of the product or service and convenience in transaction facilities. Bank Central Asia (BCA) as one of the banks in Indonesia, of course must be responsive in the face of such competition. In this case trying to get products and services are more specific in order to provide maximum satisfaction to its customers and also attract a wider consumer, so that excel in competition, because customer satisfaction is not only derived from the product features alone but must be a combination of features and quality service provided.    Based on the analysis of IPA which is a mapping of each attribute of service into the cartesian diagram Attributes that are in quadrant I or high priority are (1) Speed of service m-BCA m-payment transactions (credit card payments, electricity, telephone, etc.), (2) Speed of service m-BCA conduct m-commerce transactions (purchase refill pulse), (3) Speed of service m-BCA in providing information, (4) Ease of service m-BCA m-payment transactions (credit card payments, electricity, telephone, etc.), and (5) Ease of service m-BCA m-commerce transactions (purchase refill pulse).    Attributes that are quadrant II or maintain performance are (1) Speed of service m-BCA in conducting transactions m-info (&mutations account balance), (2) Speed of service m-BCA in the m-transfer transactions (inter BCA & inter-Bank), (3) Ease of service m-BCA in conducting transactions m-info (& mutations account balance), (4) Ease of service m-m-BCA transfer transactions (inter BCA & inter-bak), (5) Security uses m-BCA in financial transactions, and (6) Security using m-BCA in non-financial. transactions.    Attributes that are in quadrant III or low priority are (1) The ability of providing the promised services, and (2) m-BCA service instructions, and attributes that are at or excessive quadrant IV are (1) Display service menu m-BCA easily understood, (2) tidiness on screen service menu m-BCA, (3) Speed of service m-BCA in conducting transactions m-admin (activation of m-BCA, change PIN), and (4) Ease of service m-BCA in conducting transactions m-admin (activation 0f m-BCA, change PIN).