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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Karsam Karsam
Universitas Pembangunan Jaya
Economics, Econometrics & Finance Social Sciences

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Pengaruh Sistem Pengendalian Manajemen pada Perilaku Disfungsional (Survei pada BUMN Kategori Industri Strategis di Indonesia Tahun 2015-2016) Karsam Karsam
Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.288 KB) | DOI: 10.5281/zenodo.1306095

Abstract

The objective of this study is to analyse the influence organization culture to management control systems and its impact to dysfunctional behavior. The study was conducted on twelve (12) state-owned enterprises strategic industries (BUMNIS) in Indonesia on 2015-2016 year. This study is hypothesis testing research with 12 samples that selected based on criteria survey method explanation, the data sources obtained from respondents consisting of top management, the board of directors and the internal control unit 60 (sixty) people (at response rate100%). Quitionaire sent by reseacher visiting. Analysis of data using structural equation modelling (SEM) with PLS approach. The results showed there is influence organization culture to management control systems and dysfunctional behavior.
Pengaruh Penekanan Anggaran dan Motivasi Terhadap Hubungan Antara Partisipasi Anggaran Dengan Senjangan Anggaran Serta Dampaknya Pada Kinerja Manajerial (Studi Pada Yayasan Pendidikan dan Koperasi Propinsi Banten) Karsam Karsam
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 1 (2015): Maret 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.121 KB)

Abstract

There is a budgetary slack in the budget formulation ofthe Educational Foundation and Cooperative in Banten Province. This situation is because of the assesment standard of managerial performance that is based on the achievement of budget targets, where the ownersapply the standard of the budget by doing the emphasis budgets, as well as their adverse selection. It will make the managers and other people know more about the situation and the prospects of the institution, it is also because of the moral hazard when the actions of managers is unknown by the shareholders or owners of the company. The data were collected by questionnaires which were answered by 93 respondents who got involved as the team in budgeting form each organizations and analysed by using the path analysis with partial least square (PLS). The results of data analysis showed that the influence of budget emphasis level on the relationship between participative budgeting and budgetary slack is 30.1%. Meanwhile 69.9% is influenced by other variables that were not used in this study. Improving the effectiveness of the budget should be done by the management through giving the authority, evaluate and ensure that the budgeting team has considered the emphasis the budget comprehensively,measure the managerial performance in determines the planning and budgeting.Pengaruh Penekanan Anggaran dan Motivasi Terhadap Hubungan Antara Partisipasi Anggaran Dengan Senjangan Anggaran Serta Dampaknya Pada Kinerja Manajerial (Studi Pada Yayasan Pendidikan dan Koperasi Propinsi Banten)
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