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PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL: KOMITMEN TUJUAN SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA RUMAH SAKIT TIPE A, B, DAN C, DI JAWA TENGAH DAN DAERAH ISTIMEWA YOGYAKARTA) Sugiyanto, Eko; Subagiyo, Lilik
Benefit Volume 9 No 1 Juni 2005
Publisher : Universitas Muhammadiyah Surakarta

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The influence of budgetary participation to managerial performance has been examined inseveral accounting studies with conflicting result. The conflicting evidence may reflect the influence ofother variables. This study examined the influence of budgetary participation to managerialperformance through goal commitment as intervening variable. The population of this study is managers at hospital type A, B, and C in central java andDIY. The sample of this research is collected with contact person and mail survey method. Fromabout of 400 questionnaires delivered, only 72 questionnaires returned and ready to analyze. Thetechnique for examining hypothesis is path analysis. The result of this study showed that budgetary participation has positive effect to managerialperformance. Other result that is shown in this study is that budgetary participation has positiveeffect to goal commitment, goal commitment has positive effect to managerial performance, andbudgetary participation has positive effect to managerial performance through goal commitment asintervening variable.

KONFLIK PEKERJA-KELUARGA DAN PENGARUHNYA TERHADAP KINERJA PEGAWAI (Studi Kasus Rumah Sakit Berbasis Islam di Surakarta) Sugiyanto, Eko; Irawati, Zulfa; Padmantyo, Sri
IQTISHADIA Vol 9, No 1 (2016): IQTISHADIA
Publisher : IQTISHADIA

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Studi ini bertujuan untuk menganalisis: (1) ciri-ciri orang bekerja-konflik keluarga (WFC) di Rumah Sakit berbasis Islam di Surakarta, (2) penyebab bekerja-konflik keluarga (WFC) di Rumah Sakit berbasis Islam di Surakarta. Lokasi research di Rumah Sakit Islam YARSIS Surakarta (YARSIS rumah sakit Islam) dan Rumah Sakit Muhammadiyah PKU Surakarta (PKU Rumah Sakit Muhammadiyah). Studi ini menggunakan pendekatan kualitatif-deskripstif dan informan dipilih dengan sengaja. Teknik Pengumpulan Data termasuk wawancara, kuesioner terbuka, dan dokumentasi. Subyek penelitian ini adalah orang-orang yang memiliki pengalaman bekerja lebih dari 10 tahun di rumah sakit, telah menikah dan mempunyai anak-anak. Hasil yang diperoleh dari studi ini menyatakan bahwa ada delapan kategori konflik keluarga-pekerjaan (WFC). Diantaranya adalah konflik bekerja-tanggungjawab keluarga, obsesi kerja, waktu kerja atas dan kebersamaan keluarga, konflik pekerjaan rumah tangga, pekerjaan dan kehidupan keluarga, memikirkan tentang keluarga selama bekerja, konflik- mengejar karir dan rumah tangga, dan komunikasi keluarga. Hasil yang diperoleh menunjukkan bahwa ada satu kategori yang penting untuk konflik pekerjaan- keluarga, yaitu kelelahan fisik.Kata Kunci: Konflik Keluarga-Kerja, Konflik Berbasis Waktu, Konflik Berbasis Ketegangan, Konflik Berbasis PerilakuÂ WORK-FAMILY CONFLICT AND ITS INFLUENCE ON THE PERFORMANCE OF WORKERS(Case Study of Islamic based Hospitals in Surakarta) AbstractThis study aimed to identify: (1) the characteristic of work-family conflict (WFC) in Islamic based Hospital at Surakarta, (2) the cause of work-family conflict (WFC) in Islamic based Hospital at Surakarta. The locations of research are Rumah Sakit Islam YARSIS Surakarta (YARSIS Islamic hospital) and Rumah Sakit PKU Muhammadiyah Surakarta (PKU Muhammadiyah hospital). This study uses descriptive-qualitative approach and informants are choosen purposively. Data collection techniques include interviews, open-questionaire, and documentation. Subjects of this study are those who have working experience more than 10 years at hospital, have married and have children. Result obtained from this study states that there are eight categories of work-family conflict (WFC).They are: conflict of working-family responsibility, obsession of work, working-time over family-time, conflict of household-work, family live-work, thinking about family during working, conflict of household- pursuing carreer, and family communication. Result obtained shows that there is one category that significant to work-family conflict, that is physical fatigue. Keyword: Work-Family Conflict, Time Based Conflict, Strained-Based Conflict, Behavior-Based Conflict.Â

PAKOM PETERNAK PUYUH DESA GAJAHAN COLOMADU KARANGANYAR Hakim, Lukman; Hanwar, Dedi; Sugiyanto, Eko; Irawati, Zulfa
WARTA WARTA Volume 18, Nomor 2, September 2015
Publisher : Universitas Muhammadiyah Surakarta

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The purpose of this activity is improving knowledge and skill of quail farmerâs in waste management of quail. The management of waste is processing of organic fertilizer. The participate in the activity are quail farmerâs in RW II Sub-village Ginung, Gajahan Village, Colomadu, Karanganyar. The result of this activity in step I that is be good attention from a quail farmerâs especiality at trainning time process of product organic fertilizer. As for its result as follows; trainning and assistence quail farmerâs is followed enthusiastic fully by participant and greeted positive by head of Village Gajahan Colomadu, Karanganyar. That are many question in trainning process of product organic fertilizer. The others result in activity is a quail farmerâs started processing of product organic fertilizer in housebreed themselves. TheÂ processing of product organic fertilizer will be clean in Gajahan Village environment and also this activity will be value added toward income quail farmerâs.

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL: KOMITMEN TUJUAN SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA RUMAH SAKIT TIPE A, B, DAN C, DI JAWA TENGAH DAN DAERAH ISTIMEWA YOGYAKARTA) Sugiyanto, Eko; Subagiyo, Lilik
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 9 No 1 Juni 2005
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v9i1.1207

The influence of budgetary participation to managerial performance has been examined inseveral accounting studies with conflicting result. The conflicting evidence may reflect the influence ofother variables. This study examined the influence of budgetary participation to managerialperformance through goal commitment as intervening variable. The population of this study is managers at hospital type A, B, and C in central java andDIY. The sample of this research is collected with contact person and mail survey method. Fromabout of 400 questionnaires delivered, only 72 questionnaires returned and ready to analyze. Thetechnique for examining hypothesis is path analysis. The result of this study showed that budgetary participation has positive effect to managerialperformance. Other result that is shown in this study is that budgetary participation has positiveeffect to goal commitment, goal commitment has positive effect to managerial performance, andbudgetary participation has positive effect to managerial performance through goal commitment asintervening variable.

Perspektif Sistem Pengendalian Manajemen dalam Pengukuran Kinerja dan Keunggulan Kompetitif Sugiyanto, Eko; Saleh, Rachmad
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.3694

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PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2011-2015) Sukasih, Anna; Sugiyanto, Eko
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.4894

The aim of this research is to analysis the influence of managerial ownership, institutional ownership, audit committee, size of board of commissioners, and environmental performance on the disclosure of Corporate Social Responsibility (CSR). The measurement of corporate social responsibility based on the Global Reporting Initiative disclosure index (GRI) 2013 as seen from the companyâs annual report. The population of this research is manufacture companies listed in Indonesia Stock Exchange (IDK) 2011-2015. Research sampling used purposive sampling technique and found 24 companies, with 5 years of observation. So, the total sample studied was 120. The collected data was analysis using classic assumption test then do hypothesis test. Testing the hypothesis in this study using multiple regression analysis with t-test, f, and coefficient of determination. The result indicate that managerial ownership and institutional ownership have a significant influence on the disclosure of Corporate Social Responsibility (CSR). Meanwhile, audit committee, size of board of commissioners, and environmental performance donât have significant influence on the disclosure of Corporate Social Responsibility (CSR).Â Keywords: Corporate Social Responsibility (CSR), managerial ownership, institutional ownership, audit committee, size of board of commissioners, and environmental performance.

Balanced Scorecard Sebagai Sistem Manajemen Strategi Sugiyanto, Eko
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3573

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Manajemen Stres Kerja Pengusaha Untuk Meningkatkan Kinerja Perusahaan Di Industri Batik Laweyan Surakarta hakim, lukman; Sugiyanto, Eko
Benefit: Jurnal Manajemen dan Bisnis Volume 2 No 1 Juni 2017
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v2i1.3198

This study aims to: (1) Identifying the causes of workplace stress occurring entrepreneurs in the batik industry Laweyan Surakarta Central Java. (2) Identify the effect or impact stress businessman working in the batik industry Laweyan Surakarta Central Java. (3) Develop a model of handling work stress entrepreneurs in the batik industry Laweyan Surakarta Central Java. This research uses descriptive method with a "Case Study". The case study is an in-depth study of the individual, a group, an organization, a program of activities, and so within a specified time. In this study aim to obtain a complete and profound description of a job stress entrepreneur. This case study produced data for further analyzed to produce a workable theory for batik entrepreneurs in solving the problems of job stress entrepreneur. The study concluded there are two characteristics of job stress, organizational dynamics work stress and group dynamics work stress. While handling through two approaches, namely causation and development analysis. The analytical approach development through: (1) analysis of the role, (2) create a culture of superior organization, and (3) establishment or consultation center changes, (4) institutional program and (5) a spiritual program

Manajemen Perubahan Organisasi Sebagai Upaya Peningkatan Kinerja Perusahaan di Industri Batik Laweyan Surakarta hakim, Lukman; Sugiyanto, Eko
Benefit: Jurnal Manajemen dan Bisnis Volume 3 No 2 Desember 2018
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v3i1.6562

Abstract : The purpose of this study are: (1) Identify the causes of organizational changes that occur in Batik Laweyan Surakarta industry. (2) Identify the impact of organizational change in Batik Laweyan Surakarta industry. (3) Analyzing organizational change process that happened in Batik Laweyan Surakarta industry. (4) Analyzing the constraining factors and supporting organizational change in Batik Laweyan Surakarta industry. The result of the research concludes that the cause of organizational change: (1) because the fulfillment of consumer needs and tastes, (2) competition from batik entrepreneurs, (3) due to fluctuating economic condition in Indonesia. (4) The existence of education problem and financial ability of batik company, (5) environmental factor around. The process of execution of changes that occurred in Batik Laweyan industry in general is the same character that is the character of calm and orderly by evolution or stages (midle of change). Factors supporting the change include: (1) the government, (2) the protective institutions(Kampoeng Batik Laweyan Development Forum), (3) company policy, (4) the materials used to innovate in the process of easy staining obtained. Source of rejection to change of organization, among others: (1) concern about the emergence of new competitor, (2) Variety of idea batik entrepreneur.Abstraksi :Â Tujuan penelitian ini adalah:Â (1) Mengidentifikasi penyebab perubahan organisasi yang terjadi di industri BatikÂ Laweyan Surakarta.Â (2) Mengidentifikasi dampak perubahan organisasi di industri BatikÂ LaweyanSurakarta. (3) Menganalisis proses perubahan organisasi yang terjadi di industri BatikÂ LaweyanSurakarta. (4) Menganalisis faktor pendukung perubahan organisasi di industri BatikÂ LaweyanSurakarta. Hasil penelitian menyimpulkan bahwa penyebab perubahan organisasi:Â (1) karena pemenuhan kebutuhan dan selera konsumen, (2) adanya persaingan dari competitor pengusaha batik, (3) karena kondisi perekonomian di Indonesia yang fluktuatif. (4) Adanya masalah pendidikan dan kemampuan keuangan perusahaan batik, (5) faktor lingkungan sekitar. Proses pelaksanaan perubahan yang terjadi di Industri Batik Laweyan secara umum adalah berkarakter sama yaitu karakter tenang dan teratur secara evolusi atau tahapan-tahapan (midle of change). Faktor pendukung perubahan, antara lain: (1) pihak pemerintah, (2) lembaga pelindung (Forum Forum Pengembangan Kampoeng Batik Laweyan/ FPKBL), (3) Kebijakan perusahaan, (4) bahan-bahan yang digunakan untuk melakukan inovasi dalam proses pewarnaan mudah didapatkan. Sumber penolakan terhadap perubahan oganisasi, antara lain:(1) kekhawatiran akan munculnya pesaing-pesaing baru, (2) Beragamnya ide atau gagasan pengusaha batik.

KONFLIK PEKERJA-KELUARGA DAN PENGARUHNYA TERHADAP KINERJA PEGAWAI (Studi Kasus Rumah Sakit Berbasis Islam di Surakarta) Sugiyanto, Eko; Irawati, Zulfa; Padmantyo, Sri
IQTISHADIA Vol 9, No 1 (2016): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v9i1.948

Studi ini bertujuan untuk menganalisis: (1) ciri-ciri orang bekerja-konflik keluarga (WFC) di Rumah Sakit berbasis Islam di Surakarta, (2) penyebab bekerja-konflik keluarga (WFC) di Rumah Sakit berbasis Islam di Surakarta. Lokasi research di Rumah Sakit Islam YARSIS Surakarta (YARSIS rumah sakit Islam) dan Rumah Sakit Muhammadiyah PKU Surakarta (PKU Rumah Sakit Muhammadiyah). Studi ini menggunakan pendekatan kualitatif-deskripstif dan informan dipilih dengan sengaja. Teknik Pengumpulan Data termasuk wawancara, kuesioner terbuka, dan dokumentasi. Subyek penelitian ini adalah orang-orang yang memiliki pengalaman bekerja lebih dari 10 tahun di rumah sakit, telah menikah dan mempunyai anak-anak. Hasil yang diperoleh dari studi ini menyatakan bahwa ada delapan kategori konflik keluarga-pekerjaan (WFC). Diantaranya adalah konflik bekerja-tanggungjawab keluarga, obsesi kerja, waktu kerja atas dan kebersamaan keluarga, konflik pekerjaan rumah tangga, pekerjaan dan kehidupan keluarga, memikirkan tentang keluarga selama bekerja, konflik- mengejar karir dan rumah tangga, dan komunikasi keluarga. Hasil yang diperoleh menunjukkan bahwa ada satu kategori yang penting untuk konflik pekerjaan- keluarga, yaitu kelelahan fisik.Kata Kunci: Konflik Keluarga-Kerja, Konflik Berbasis Waktu, Konflik Berbasis Ketegangan, Konflik Berbasis PerilakuÂ WORK-FAMILY CONFLICT AND ITS INFLUENCE ON THE PERFORMANCE OF WORKERS(Case Study of Islamic based Hospitals in Surakarta) AbstractThis study aimed to identify: (1) the characteristic of work-family conflict (WFC) in Islamic based Hospital at Surakarta, (2) the cause of work-family conflict (WFC) in Islamic based Hospital at Surakarta. The locations of research are Rumah Sakit Islam YARSIS Surakarta (YARSIS Islamic hospital) and Rumah Sakit PKU Muhammadiyah Surakarta (PKU Muhammadiyah hospital). This study uses descriptive-qualitative approach and informants are choosen purposively. Data collection techniques include interviews, open-questionaire, and documentation. Subjects of this study are those who have working experience more than 10 years at hospital, have married and have children. Result obtained from this study states that there are eight categories of work-family conflict (WFC).They are: conflict of working-family responsibility, obsession of work, working-time over family-time, conflict of household-work, family live-work, thinking about family during working, conflict of household- pursuing carreer, and family communication. Result obtained shows that there is one category that significant to work-family conflict, that is physical fatigue. Keyword: Work-Family Conflict, Time Based Conflict, Strained-Based Conflict, Behavior-Based Conflict.Â

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