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KUALITAS APBDes TERHADAP PENGAWASAN APBDes MENUJU TATA PEMERINTAHAN DESA YANG AKUNTABEL Supartini, Supartini; Sulistiyono, Muhammad Nurhadi
Jurnal Analisis Bisnis Ekonomi Vol 12 No 2 (2014)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini menguji pengaruh kualitas APBDes terhadap pengawasan APBDes. Kualitas APBDes dalam penelitian ini dijelaskan oleh variabel kejelasan APBDes, evaluasi APBDes, keakuratan APBDes dan pengetahuan tentang APBDes oleh BPD di Pemerintahan Desa. Penelitian ini juga menguji pengaruh pengawasan APBDes dengan akuntabilitas publik. Penelitian ini dilakukan pada anggota BPD yang berada di desa-desa di Kabupaten Karanganyar. Untuk menguji hipotesa dalam penelitian ini menggunakan alat statistik yaitu analisis regresi berganda dan regresi. Kuesioner yang disebarkan berjumlah 153 kuesioner dan sebanyak 78 kuseioner atau sebesar 50,98%. Evaluasi APBDes, keakuratan APBDes dan pengetahuan tentang APBDes oleh BPD berpengaruh positif signifi kan terhadap pengawasan APBDes. Kejelasan APBDes berpengaruh negatif signifi kan terhadap pengawasan APBDes. Kejelasan APBDes, evaluasi APBDes, keakuratan APBDes dan pengetahuan tentang APBDes oleh BPD secara bersama-sama berpengaruh positif signifi kan terhadap pengawasan APBDes. Pengawasan APBDes berpengaruh positif dan signifi kan terhadap akuntabilitas pemerintahan desa.
ANALISA PERBEDAAN GENDER TERHADAP PERILAKU AKUNTAN PENDIDIK Supartini, Supartini
Jurnal Analisis Bisnis Ekonomi Vol 8 No 1 (2010)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Gender influence issue to behavior about attitude, motivation, diskrimination perseption and wish level job move rubber practis accountan already reseched by Hunton et.al (1996). This research to test influence gender diskrimination to educator accountant behaviour at private high institution in Surakarta. At Surakarta many private high institution and educator accountant. This research analysis gender diskrimination to educator accountant behaviour. Educator accountant behaviour having influence gender diskrimination associaed with attitude, moivation, diskrimination perception. Educator accountant behaviour at prvate high institutiont in Surakarta as the responden. Examination to hyphothesis this research use T-test statisic with use SPSS software. The result rever attitude, motivation, diskrimination perseption doesn't different significant about educator accountant man and educator accountant women.
PERAN KONFLIK KOGNITIF DAN AFEKTIF PADA IMPLEMENTASI ACTIVITY BASED COST MANAJEMENT PADA PERUSAHAAN MANUFAKTUR DI JAWA TENGAH Supartini, Supartini
Jurnal Analisis Bisnis Ekonomi Vol 5 No 2 (2007)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Review the key factors on the success of the implementation of ABCM associated with the support of top management, clearly goals, and training. Conflicts tend to appear during the implementation of ABCM. Conflicts that have a beneficial impact is considered a cognitive conflict, while the conflict is often seen as disfungsional affective conflict. Managers from 72 manufacturing companies in Central Java as the only respondent to prove the purpose of clarity associated with positive cognitive conflict. Clarity is also the purpose of dealing with the positive use of ABCM for product planning and financial management. Both cognitive conflict and affective conflict purpose not related to financial management for ABCM. Cognitive conflict-related purposes only ABCM for product planning. This shows that the conflict is both cognitive conflict and affective conflict is something that should be avoided, if there is a conflict had not grown and not directly.