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All Journal EL-MUHASABA Jurnal KALAM Analisis: Jurnal Studi Keislaman Teosofi: Jurnal Tasawuf dan Pemikiran Islam El Dinar Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Journal of the Indonesian Tropical Animal Agriculture Jurnal Ijtimaiyya Bina Al-Ummah EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Eksplorium : Buletin Pusat Pengembangan Bahan Galian Nuklir JABE (Journal of Accounting and Business Education) PROtek : Jurnal Ilmiah Teknik Elektro KOMUNIKA Animal Production : Indonesian Journal of Animal Production Management and Economics Journal (MEC-J) JMM (Jurnal Masyarakat Mandiri) JURNAL ILMIAH PETERNAKAN TERPADU Owner : Riset dan Jurnal Akuntansi Ta`Limuna : Jurnal Pendidikan Islam AT-TURAS: Jurnal Studi Keislaman Jurnal Bimbingan Konseling Jurnal Ilmu Dakwah Jurnal Riset Akuntansi Aksioma Turast: Jurnal Penelitian dan Pengabdian Prosiding Seminar Nasional Teknik Mesin Journal of Islamic Accounting and Finance Research Studi Akuntansi dan Keuangan Indonesia (SAKI) International Journal of Environmental, Sustainability, and Social Science International Journal of English and Applied Linguistics (IJEAL) Jurnal Pengabdian Kepada Masyarakat Bulletin of Science Education LENTERAL: Learning and Teaching Journal Share: Jurnal Ekonomi dan Keuangan Islam Journal Of Human And Education (JAHE) Akademika : Jurnal Pemikiran Islam Jurnal Masyarakat Madani Indonesia ANGON: Journal of Animal Science and Technology Jurnal Kedokteran Hewan Enrichment: Journal of Multidisciplinary Research and Development Wahana Bina Pemerintahan Blantika : Multidisciplinary Journal Dedikasi : Jurnal Pengabdian Lentera EMPIRISMA: JURNAL PEMIKIRAN DAN KEBUDAYAAN ISLAM Jurnal Studi Islam dan Sosial Jurnal Pengabdian Kepada Masyarakat Eksplorium : Buletin Pusat Pengembangan Bahan Galian Nuklir
Rosidi Rosidi
Doctorate Program, Faculty of Animal Science, Gadjah Mada University, Jl. Fauna 3, Bulaksumur Yogyakarta 55281
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Journal : El Dinar

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PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN TUJUAN TERHADAP IMPLEMENTASI ANGGARAN BERBASIS KINERJA DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI (Studi pada Satuan Kerja Badan Layanan Umum Perguruan Tinggi di Kota Malang) Sholihah, Ria Anisatus; Rosidi, Rosidi; Purnomosidhi, Bambang
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 3, No 1 (2015): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1182.101 KB) | DOI: 10.18860/ed.v3i1.3338

Abstract

Ria Anisatus Sholihah. 2014. The Influence of the Quality of Human Resourcesand Goal Commitment on the Implementation of Performance Based Budget-ing with Organizational Culture as Moderating Variable. Postgraduate Eco-nomics and Business Faculty of Brawijaya University. Supervisor: Rosidi. Co-Supervisor: Bambang Purnomosidhi. This research aimed to analyze the influ-ence of the quality of human resources and goal commitment on the implemen-tation of performance-based budgeting. In addition, this research aimed toanalyzes the influence of the quality of human resources and goal commitmenton the implementation of performance-based budgeting moderated by organi-zational culture. The results showed that the quality of human resources has apositive effect on the implementation of performance-based budgeting. How-ever, this study did not succeed in proving that goal commitment affects theperformance-based budget implementation. This study also failed to demon-strate empirically that organizational culture can be a moderating variable to influence of the quality of human resources and goal commitment on theimplementation of performance-based budgeting.
Co-Authors A.A. Ketut Agung Cahyawan W Abdurrachman, Ahmad Fauzi Achdiar Redy Setiawan Afifah, Hasna Nur Agustinus Hantoro Djoko Rahardjo Aji Dedi Mulawarman Al-Akiti, Muhammad Ayman Ali Djamhuri Annisa Hidayati, Annisa Anwar Sutoyo Arifin, Adhyasta Izhar Resvara Arifin, Gilang Sakti Azizah, Hanan Fathinah Nur Bambang Purnomosidhi Bambang Subroto Bondan S., Yohanes P. BUDI HARTOYO, BUDI Cahyanto, Ardian Dwi Cholil, Abdul Mun'im Diana Ambarwati Djuni Farhan Dwiyanjono, Naufal Abyan Edy Purwanto Elly Tugiyanti Endang Lestari Endang Mardiati Faiz, Achmad Zaky Fauzi, Andri Ahmad Fibriyani Nur Khairin Fiqih Amalia Fitri Yanti Gandhi, Aryo Ghifari, Raihan Hamzah, Mochamad hendrawati, wiwik Hidayat, Nu'man Hidayat, Nu'man - Hidayat, Nu’man Hiola, Yustina Hutagalung, Marlina Irene Ibnu Hari Sulistyawan Ibnu Harisulistyawan, Ibnu Imam Suswoyo Iman Waskito Indah Susilowati Intan Lifinda Ayuning Putri Irwan Setiadi Ismaya Ismaya Ismoyowati Iwan Triyuwono Khalis, Yusuf Ryandi Krismiwati Muatip Krisno Septyan Kurniawan, Areza Kusuma, Selfia Anggraini Lilik Purwanti Lubis, Canra Lusfina, Lusfina Made Sudarma MEGAWATI, Fatmamia Putri Misbahul Munir Mochamad Sugiarto Mubasit Mubasit, Mubasit Mukmin, Hasan Musyafak, Najahan Nasuha, Ahmad Failasuf Nopryana, Rahmah Dwi Nugroho, Aras Prasetyo Nur Mawarti, Nur Padma Adriana Pangestu, Avin Prahardhini, Dwi Prasetiyo, Oki Purba, Jamian Rabbani, Azhar Rahayu Indriasari Rahayu, Mintarsih Puji Ria Anisatus Sholihah Risna Rogamelia Safitri, Nurdina Rhamdania Samin Samin Saputra, Rangga Okta Saputro, Risky Styo Sasongko Budisusetyo SEPTY ANGGRAINY, SEPTY Sidiq Ruswanto Sigit Mugiyono Solimun, Solimun Sri Ilham Nasution Sri Murniasih Sugeng Mulyono Sukirno Sukirno Sulistianingtyas, Veronica Sultoni, Agus Sumar, Sumar Suslina Sutrisno, Sutrisno Syaiful Iqbal T Yuwanta T. Yuwanta Tambunan, Marlina T. E Taryo, Taryo Umi Aisyah, Umi Umi Muawanah Varyda, Vateen Nayla Nurul Wakhidati, Yusmi Nur Warna, Hindalah Widiyanto, Guntur Widyastuti, Aditya Windratama, Fakhar Abdillah Wulandari, Dian Sulistyorini Yohanis Rura Yudi Iskandar, Yudi Yulianti, Vista YUSLI MARIADI Yuwono, Iskandar Zaki Baridwan