Hidayat Setiadi
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PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIALMELALUI KOMITMEN ORGANISASI DANBUDGETEMPHASIS SEBAGAI VARIABEL INTERVENING (Studi Kasus pada SKPD PemerintahKabupaten Boyolali) Hidayat Setiadi; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of budgetary participation to managerial performance relationship in a public sector organization. It also attempts to examine whether organization commitment and budget emphasis mediate the budgetary participation and managerial performance relationship.This study used survey questionnaires method that was implemented toward managers in a public sector organization. Questionnaires were given to 133 respondents. From a total of 101 questionnaires which were received back, 90 questionnaires were able to be used for the research, so its response rate is 68%. A path analysis was utilized to examine the direct and indirect effects of budgetary participation toward managerial performance. The result of research analysis shows that budgetary participation has a direct effect toward managerial performance, commitment organization and budget emphasis.  Besides, budgetary participation also has an indirect effect toward managerial performance via organization commitment and budget emphasis as an intervening variable.
Analisis faktor-faktor yang mempengaruhi penerimaan dan penggunaan aplikasi mobile banking pada bank buku 4 di Indonesia dengan menggunakan model unified theory of acceptance and use of technology 2 Setiadi, Hidayat
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.868 KB) | DOI: 10.32670/fairvalue.v5i1.2306

Abstract

The development of increasingly advanced technology supports the birth of various new product and service innovations in the banking industry so that an information technology (IT)-based business strategy is very important to gain competitive advantage and business competition. Increasing the need for ease of transactions anywhere and anytime as well as changes in banking transactions made by the public from cash transactions to non-cash (digital) transactions have resulted in significant growth in mobile banking transactions in Indonesia. Although the number of transactions using mobile banking in Indonesia continues to increase, the process of digitizing banking services is considered a bit late compared to technology-based financial services or fintech. The level of consumer acceptance as a user becomes an essential problem because it is one of the determining factors for the success of an implemented system. This study was conducted to determine what factors in the UTAUT 2 model affect the use of BUKU 4 Bank mobile banking in Indonesia. The research was conducted quantitatively, PLS-SEM data analysis with SmartPLS 3, and online questionnaire distribution in Greater Jakarta (Jakarta, Bogor, Depok, Tangerang, South Tangerang, and Bekasi). The result is that the four hypotheses proposed were declared insignificant and rejected (Performance Expectancy, Effort Expectancy, Social Influence, Hedonic Motivation), the other four hypotheses were declared significant and accepted (Price Value, Facilitating Condition, Habit, Behavioral Intention).