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Development of Management Control System Research: Study on Behavioral Research in Accounting Journal (2006–2018) SeTin SeTin; Yvonne Augustine
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (670.025 KB) | DOI: 10.24843/JIAB.2020.v15.i01.p12

Abstract

This paper provides a descriptive analysis of management control system (MCS) in BRIA journal from 2006 to 2018. A total of 180 articles were examined, resulting in the identification of 34 articles for further analysis. The analysis led to several findings. 1) Most of the articles use quantitative methods, examine MCS at the managerial level, and emphasize one- or two-dimensional control systems. 2) The dominant topics are strategic performance measurement system, budget, reward compensation system, and performance achievement. 3) The dominant independent variables are incentives, psychological, strategy performance measurement systems, and environmental dynamism. 4) The dominant dependent variables are performance and psychological variables. 5) Environmental dynamism and environmental uncertainty are the external contingencies that affect performance, and the most dominant internal contingency is the variable related to individual factors. 6) Finally, the majority of the article use contingency variables that tend to concentrate on increasing the number of independent rather than dependent variables. Keywords: Management control system, BRIA Journal 2006-2018
Budget gaming behavior: Evidence in Indonesian manufacturing companies SeTin SeTin; Roy Sembel; Yvonne Augustine
Jurnal Keuangan dan Perbankan Vol 23, No 2 (2019): April 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v23i2.2945

Abstract

Budget gaming behavior in the budgeting process has a serious impact on organizational performance. This behavior continues to exist as a consequence of the prevalence of traditional budgeting practices. This unsolved budget behavior needs serious handling. Understanding this behavior through gathering evidence is the first step in controlling the practice of budget gaming. This study aims to obtain evidence about budget gaming practice in Indonesia. Data collection through interviews, surveys, and analysis of annual reports. Interviews were conducted on four managers of go public manufacturing companies. Survey through questionnaires to 31 managers. The analysis of the 2013-2017 annual report on directors' reports and management discussion reports on three companies. This study concluded that budget gaming practice still occurs in manufacturing companies in Indonesia and is still an important problem that has not yet been solved. This study also found that budget gaming is related to the performance evaluation system. The study result provides important information for stakeholders and researchers in understanding budget gaming behavior and finding solutions to minimize budget gaming practice.JEL Classification: M2, M40, M41DOI: https://doi.org/10.26905/jkdp.v23i2.2945 
The Effect of Organizational Politics on Budgetary Participation with Procedural Fairness as a Mediation Gabriela Andre Agung; SeTin SeTin
Journal of Economics, Business, & Accountancy Ventura Vol 24, No 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2613

Abstract

Organizational politics and budgeting are the phenomena that exist in every organization. This study aims to examine the effect of organizational politics on budgetary participation through procedural fairness. Organizational politics refers to three dimensions, namely general political behavior, politics of going along to get ahead, and politics of pay and promotion policies. Data were collected through a questionnaire survey to 128 managers in the retail sector of the modern supermarket in Bandung, West Java, Indonesia. The data was processed using the structural equation model and Sobel test. This study shows that, firstly, general political behavior, politics of going along to get ahead, pay and promotion policies have a negative effect on procedural fairness. Second, procedural fairness has a positive effect on budgetary participation. Third, procedural fairness mediates the relationship between each organizational political dimension and budgetary participation. This study supports the theory of organizational politics and procedural fairness and has the implications for budgeting practices, namely that it is important to consider employee's perceptions of organizational politics because it has an impact on reducing the sense of fairness and eventually on budgetary participation.
Persepsi Fairness Atas Sistem Evaluasi Kinerja Adwita Harefa; Se Tin
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 3 No. 1 (2021)
Publisher : Magister Akuntansi FE-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.076 KB) | DOI: 10.28932/jafta.v3i1.3411

Abstract

Abstract This study aims to determine performance evaluation system and fairness perception in performance evaluation system in manufacturing, merchandising and service business. The data acquisition was done using a survey method across company staffs over Sumatera, Java, Kalimantan, Sulawesi and Papua. Performance evaluation system is an essential component in a company’s financial and non-financial performance. This study shows that there are still perception gaps among manufacturing, merchandising and service business regarding procedural fairness for performance evaluation system. The result suggests company managements to consider a fair performance evaluation system in order to minimize conflict and tension while increasing both sense of justice and employee satisfaction in performance evaluation. Keywords: performance evaluation system, fairness perception
THE INFLUENCE OF AUDITOR ROTATION AND AUDITOR'S REPUTATION ON AUDIT QUALITY WITH AUDITOR SPECIALIZATION AS A MODERATING VARIABLE yunita christy; Se Tin Se Tin
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.37250

Abstract

This study was conducted to examine how auditor rotation and auditor reputation influence audit quality moderated by audit specialization. The population of this study is using a Consumer Goods Inventory manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2014-2019. This study was using logistics regression analysis to see the influence of auditor rotation, auditor reputation on audit quality, with auditor specialization as a moderating variable. The results showed that auditor rotation had no influence on audit quality; auditor reputation had an influence on audit quality; and auditor specialization could not strengthen the relationship between auditor rotation and audit quality, but could strengthen the relationship between auditor reputation and audit quality. 
The Roles of Organizational Politics and Procedural Fairness in the Relationship between Performance Evaluation Systems and Budget Gaming Behavior SeTin SeTin; Roy Sembel; Yvonne Augustine Sudibyo; Ari Purwanti
Gadjah Mada International Journal of Business Vol 24, No 3 (2022): September-December 2022
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.46605

Abstract

This study investigates the relationship between performance evaluation systems and budget gaming behavior. Specifically, it examines the mediating role of organizational politics and procedural fairness. Data collection was conducted by a questionnaire survey of managers of go-public manufacturing companies in Indonesia. Based on a sample of 128 responses, the partial least squares results indicate that general political behavior, the politics of pay and promotion policies, and procedural fairness significantly mediate the non-financial measures and budget gaming relationship. In contrast, the results indicate that the mediating effects of organizational politics and procedural fairness on the relationship between relative performance measures and budget gaming behavior are generally insignificant. This study supports the goal setting theory and the organizational justice theory, and contributes to the management control system literature by recognizing the importance of performance evaluation systems, the importance of understanding political behavior and the perception of fairness to overcome budget gaming behavior. This study provides assurance that organizations can reduce budget gaming behavior through using non-financial measures or incentives.
Pemberdayaan Perempuan Pelaku UMKM untuk Kemandirian Ekonomi dalam Program Kampung Bangkit di Desa Ciporeat Rosida Tiurma Manurung; Ariesa Pandanwangi; Meythi Meythi; Setin Setin
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 9, No 1 (2023): January 2023
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.9.1.1-6.2023

Abstract

Gerakan Program Kampung Bangkit edukasi kewirausahaan untuk kemandirian ekonomi dilakukan di Desa Ciporeat agar masyarakat dan secara mandiri, masyarakat dapat memperoleh income bagi keluarganya serta menghidupkan perekonomian rakyat. Program ini lebih menekankan pada pembangunan yang bermakna oleh pengabdi dan mahasiswa dari proses sosial yang bertumpu pada konteks belajar dan transfer pengetahuan. Pengabdian kepada masyarakat ini bertujuan untuk membangun keberhasilan perempuan pelaku yang mengelola UMKM dengan berbasis kemandirian ekonomi. Sebagai teknologi untuk Program Kampung Bangkit (technology for instruction), Program Kampung Bangkit melibatkan partisipasi aktif masyarakat dan meminimalkan perbedaan-perbedaan antar individu. Metode yang dipergunakan dalam pengabdian ini adalah metode survei dan metode ABCD dikenal dengan istilah Asset Based Community Development. Hasil dari pengabdian ini adalah pemberdayaan perempuan berhasil dilakukan di Desa Ciporeat, perempuan dapat melakukan dan menjalankan usahanya, sehingga membantu keuangan keluarga. Mereka menjadi perempuan mandiri secara ekonomi, dan menjadi perempuan yang lebih percaya diri.
Technology and MSMEs: The Role of the Internet in Business Development Oktavianti Oktavianti; Vinny Stephanie Hidayat; Rini Handayani; Enny Prayogo; Endah Purnama Sari; Lauw Tjun Tjun; Sinta Setiana; Ita Salsalina Lingga; Verani Carolina; Yenni Carolina; Se Tin; I Nyoman Agus Wijaya; Herman Kambono; Steven Asher; Ranesa Thedya; Eiren Eunike
Jurnal Pengabdian Pada Masyarakat Vol 8 No 1 (2023): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.15 KB) | DOI: 10.30653/jppm.v8i1.384

Abstract

Pengabdian kepada masyarakat ini diadakan pada tanggal 7 dan 14 Januari 2023 kepada anggota GJKI Andir Bandung dan dihadiri oleh 16 orang peserta. Kegiatan ini diselenggarakan karena kita sudah memasuki era digital. Teknologi diharapkan bukan menjadi penghancur bisnis UMKM, melainkan membantu para pelaku UMKM untuk dapat mengembangkan bisnisnya. Tujuan dari kegiatan pegabdian kepada masyarakat ini adalah untuk meningkatkan pemahaman dari para pelaku UMKM terkait penggunaan teknologi untuk mengembangkan bisnis mereka. Materi yang disampaikan berjudul "Business in the Digital Era and Technology Applications for MSMEs". Kegiatan ini dilakukan dalam bentuk penyuluhan, pemberian sampel dari produk UMKM, serta diskusi dan tanya jawab. Dari hasil evaluasi peserta di akhir kegiatan maka dapat disimpulkan bahwa para peserta memiliki pemahaman yang lebih baik terhadap teknologi dan pencatatan keuangan untuk UMKM setelah mengikuti kegiatan pengabdian ini. On January 7th and 14th, 2023, Community Service was carried out at GJKI Andir Bandung by 16 people. This activity was held because we have entered the digital era. Technology is expected not to be a destroyer of the MSME business, but to help MSMEs develop their business The purpose of this service is to increase the understanding of members who carry out MSME activities related to the use of technology to develop their businesses. The material presented was titled "Business in the Digital Era and Technology Applications for MSMEs." The activities carried out are in the form of counseling, providing samples of MSME products, as well as discussions and questions and answers. After participating in this activity, based on the evaluation of participants at the end of the activity, the members have a better understanding of technology and financial recording for MSME activities.
Pelatihan Pengelolaan Hutang Keluarga Bagi Jemaat GKPS Bandung Christine Dwi Karya Susilawati; Se Tin; Yenni Carolina; Sondang Mariani Rajagukguk; M. Sienly Veronica; Lina Anatan
Dedication : Jurnal Pengabdian Masyarakat Vol 6 No 1 (2022)
Publisher : LPPM Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/dedication.v6i1.653

Abstract

Di Indonesia banyak masyarakat yang belum melakukan perencanaan keuangan dalam keluarga. Oleh karena itu sangat penting untuk memperoleh pengetahuan mengenai cara mengelola hutang keluarga. Tujuan kegiatan pengabdian masyarakat ini adalah untuk memberikan pengetahuan kepada jemaat GKPS Bandung mengenai cara mengelola hutang keluarga agar dapat meningkatkan kesejahteraan jemaat GKPS Bandung khususnya kelompok kaum wanita. Metode yang digunakan dalam kegiatan pengabdian jemaat GKPS Bandung adalah mengadakan talkshow singkat dan diskusi dan tanya jawab mengenai mengelola hutang keluarga. Dari kegiatan pengabdian kepada masyarakat ini adalah jemaat GKPS diharapkan Bandung dapat memperoleh pengetahuan dan berusaha menerapkan pengetahuan mengenai cara mengelola hutang keluarga yang baik sehingga tingkat pemenuhan kebutuhan keluarga dapat optimal.
Evaluasi Sistem Pengendalian Internal Kas Badan Usaha Milik Desa Cafe Sawah Pujon Desti Lolita Alpriliana; Ahmad Dahlan; Se Tin
Cakrawala Repositori IMWI Vol. 6 No. 4 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i4.418

Abstract

BUMDes dalam mencapai tujuannya dibutuhkan SPI yang efektif. SPI yang lemah mengakibatkan kas tidak terjamin keamanannya. Hal ini tidak terlepas dari transaksi penerimaan dan pengeluaran kas, di mana dalam hal ini dibutuhkan pengendalian internal terhadap kas dengan tujuan menjamin bahwa kegiatan penerimaan dan pengeluaran kas berjalan sesuai dengan teori, selain itu pengendalian internal kas dilakukan agar dapat meminimalisir kemungkinan terjadinya kecurangan terhadap kas. Studi ini bertujuan untuk mengevaluasi dan mengetahui implementasi pengendalian internal sistem akuntansi pada penerimaan dan pengeluaran kas di BUMDes Cafe Sawah Pujon. Jenis penelitian yang digunakan adalah metode deskriptifData yang dikumpulkan berupa data primer dan data sekunder yang diperoleh langsung dari BUMDes Cafe Sawah Pujon. Hasil studi menunjukan bahwa penerapan SPI sebagian besar belum efektif karena unit organisasi belum memiliki deskripsi tugas dan wewenang yang jelas, pemisahan tugas, prosedur pencatatan, dokumen bernomor urut cetak, pemeriksaan mendadak, seleksi dan tes terhadap calon karyawan dan pelatihan pendidikan karyawan.