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All Journal Zenit Petra International journal of Business Studies (IJBS) Jurnal ABDINUS : Jurnal Pengabdian Nusantara Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian Masyarakat Aufa (JPMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen Maranatha Jurnal Akuntansi
Candra Sinuraya
Universitas Kristen Maranatha
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Penerapan Akuntansi Pertanggung-jawaban untuk Mengurangi Budget Slack dalam Organisasi Candra Sinuraya
Jurnal Akuntansi Vol. 4 No. 1 (2004)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i1.298

Abstract

Anggaran yang baik adalah anggaran dengan tingkat kesulitan yang masih dimungkinkan untuk dicapai, sehingga para pelaksana anggaran dapat bekerja lebih efisien, serta dapat meningkatkan prestasi pelaksana anggaran. Terlalu rendahnya menetapkan target pendapatan atau terlalu tingginya kosyang ditentukan dalam anggaran, tidak dapat dipakai sebagai salah satu indikator ukuran kinerja bagi pelaksana anggaran, karena akan mengakibatkan apa yang disebut dengan budget slack. Tulisan ini akan membahas bagaimana peranan akuntansi pertanggungjawaban mengurangi budget slack yang terjadi dalam organisasi, sehingga anggaran tersebut dapat ditetapkan sebagai salah satu in-dikator pengukuran kinerja bagi pelaksananya.Kata Kunci: Budget Slack, Anggaran, Akuntansi Pertanggungjawaban.
Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajer: Peran Kecukupan Anggaran dan Job-Relevant Information sebagai Variabel Intervening Candra Sinuraya
Jurnal Akuntansi Vol. 1 No. 1 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i1.380

Abstract

Studies concerned on the relationship between budget-arranging participation and managerial performance are interesting topic for some researchers. However, many of those researches’ result are still indicated inconsistent. Empirically, this study tested the influence of budget adequacy and job-relevant information as variable intervening on the relationship between budget participation and managerial performance. Data were collected through questionnaire and distributed to 900 production managers or chief operational officers or production supervisors at garment and textile companies in West Java and Banten. Meanwhile, questionnaires which had been collected and processed were 239 questionnaires (with responds rate 26,1%). The data were analyzed using structure equation modeling (SEM) of analysis of moment structure (AMOS) program). Results of the study showed that budget participation did not directly influence on managerial performance, job-relevant information did not influence on budget adequacy and budget adequacy did not influence on managerial performance. On the other hand, result indicated that budget participation influenced budget adequacy, budget participation influenced job-relevant information, and job-relevant information influenced managerial performance. Keywords: Budgeting participation, Managerial Performance, Budget Adequcy, Job-Relevant Information, Structure Equation Modeling (SEM), Analysis of Moment Structure (AMOS)
Co-Authors Aurora Angela Christine Dwi Karya S Dani, Hanny Juliany Daniel Zifa Armadi Eddy, Endah Purnama Sari Erwin Ardianto Halim Evelyn Gabriella Hanny J Dani Ibrahim Mufiq Defito Ita Salsalina Lingga Joni Joni M. Sienly Veronica Mathius Tandiontong Mathius Tandiontong Meiliana, Yohana Meily Margaretha Meythi, Meythi Nunik Lestari Dewi Nunik Lestari Dewi Riki Martusa Setiawan, Kevin Alfa Setiawati, Stellina Vera Sondang Mariani Rajagukguk Sondang Mariani Rajagukguk Triratri Talenta Wirayanti Wanda Yuniartiningsih Wijaya, Boy Yehuda Njuah Sectio Cibro Yohana Meiliana