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ANALISIS BUDAYA ORGANISASI DAN ASIMETRI INFORMASI DALAM SENJANGAN ANGGARAN Usman, Ernawaty; Paranoan, Selmita; Sugianto, Sugianto
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract: Analysis of Organizational Culture and Information Asymmetriin Budgetary Slack. This study aims to 1) examine the influence of budget participationon budgetary slack. 2) examine the influence organizational culture as anindependent variable, pure or quasi moderation in the relationship between budgetaryparticipation with the budgetary slack. 3) examine the information asymmetryas an independent variable, pure or quasi moderation moderation in the relationshipbetween budgetary participation with the budgetary slack. The method ofanalysis is the field of research and multiple linear regression analysis. The resultsshowed that 1) budget participation has a positive relationship with budgetaryslack. 2). organizational culture is a moderating variable and 3) Information asymmetryas quasi moderating variables.Abstrak: Analisis Budaya Organisasi Dan Asimetri Informasi dalam SenjanganAnggaran. Penelitian ini bertujuan 1) menguji pengaruh partisipasi anggaranterhadap senjangan anggaran. 2) menguji budaya Organisasi sebagaivariabel independen, pure moderasi atau kuasi moderasi terhadap hubunganantara partisipasi anggaran dengan senjangan anggaran. 3) menguji asimetriinformasi sebagai variabel independen, pure moderasi atau kuasi moderasiterhadap hubungan antara partisipasi anggaran dengan senjangan anggaran.Metode analisis yang digunakan adalah yaitu penelitian lapangan dan analisisregresi linear berganda. Hasil penelitian menunjukkan bahwa 1) Partisipasi anggaranmemiliki hubungan positif terhadap senjangan anggaran 2) Budaya organisasimerupakan variabel moderasi dan 3) Asimetri informasi sebagai variabelkuasi moderasi.

ANGGARAN PARTISIPATIF DALAM MENUNJANG KINERJA APARATUR PEMERINTAH DAERAH Usman, Ernawaty; Paranoan, Selmita
Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract: Participative Budgeting in Supporting performance of Local Government Officials. The purpose of this research is to understand the effect of participative budgeting on supporting performance of governmental organization with culture and organization commitment as moderating variable Local government officials of Kabupaten Sigi. Survey method was used in this research. The result shows that budget participate positively related to performance of local government officials. Organization commitment and organization culture are also related positively to budgetÂ slack. Organization commitment and organization culture as moderating variable support the relation of budget participate on performance of local government officials.Abstrak: Anggaran Partisipatif dalam Menunjang Kinerja Aparatur Pemerintah Daerah. Penelitian ini bertujuan untuk mengetahui pengaruh Anggaran Partisipatif dalam menunjang Kinerja Aparatur Pemerintah Daerah dengan budaya dan komitmen organisasi sebagai variabel moderasi dalam Lingkup Pemerintah Daerah Kabupaten Sigi. Metode Penelitian yang digunakan adalah metode survey. Hasil penelitian menunjukkan bahwa partisipasi anggaran berhubungan positif terhadap Kinerja Aparatur Pemerintah Daerah. Komitmen Organisasi dan Budaya Organisasi juga memiliki hubungan positif terhadap senjangan anggaran. Komitmen Organisasi dan Budaya OrganisasiÂ sebagai variabel moderasi memperkuat hubungan partisipasi anggaran terhadap Kinerja Aparatur Pemerintah Daerah.

ANGGARAN PARTISIPATIF DALAM MENUNJANG KINERJA APARATUR PEMERINTAH DAERAH Usman, Ernawaty; Paranoan, Selmita
Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Participative Budgeting in Supporting performance of Local Government Officials. The purpose of this research is to understand the effect of participative budgeting on supporting performance of governmental organization with culture and organization commitment as moderating variable Local government officials of Kabupaten Sigi. Survey method was used in this research. The result shows that budget participate positively related to performance of local government officials. Organization commitment and organization culture are also related positively to budgetÂ slack. Organization commitment and organization culture as moderating variable support the relation of budget participate on performance of local government officials.Abstrak: Anggaran Partisipatif dalam Menunjang Kinerja Aparatur Pemerintah Daerah. Penelitian ini bertujuan untuk mengetahui pengaruh Anggaran Partisipatif dalam menunjang Kinerja Aparatur Pemerintah Daerah dengan budaya dan komitmen organisasi sebagai variabel moderasi dalam Lingkup Pemerintah Daerah Kabupaten Sigi. Metode Penelitian yang digunakan adalah metode survey. Hasil penelitian menunjukkan bahwa partisipasi anggaran berhubungan positif terhadap Kinerja Aparatur Pemerintah Daerah. Komitmen Organisasi dan Budaya Organisasi juga memiliki hubungan positif terhadap senjangan anggaran. Komitmen Organisasi dan Budaya OrganisasiÂ sebagai variabel moderasi memperkuat hubungan partisipasi anggaran terhadap Kinerja Aparatur Pemerintah Daerah.

ANALISIS BUDAYA ORGANISASI DAN ASIMETRI INFORMASI DALAM SENJANGAN ANGGARAN Ernawaty Usman; Selmita Paranoan; Sugianto Sugianto
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Analysis of Organizational Culture and Information Asymmetry Budgetary Slack. This study aims to 1) examine the influence of budget participationon budgetary slack. 2) examine the influence organizational culture as anindependent variable, pure or quasi moderation in the relationship between budgetaryparticipation with the budgetary slack. 3) examine the information asymmetry as an independent variable, pure or quasi moderation moderation in the relationship between budgetary participation with the budgetary slack. The method ofanalysis is the field of research and multiple linear regression analysis. The results showed that 1) budget participation has a positive relationship with budgetary slack. 2). organizational culture is a moderating variable and 3) Information asymmetryas quasi moderating variables. Abstrak: Analisis Budaya Organisasi dan Asimetri Informasi dalam Senjangan Anggaran. Penelitian ini bertujuan 1) menguji pengaruh partisipasi anggaran terhadap senjangan anggaran. 2) menguji budaya Organisasi sebagai variabel independen, pure moderasi atau kuasi moderasi terhadap hubunganantara partisipasi anggaran dengan senjangan anggaran. 3) menguji asimetri informasi sebagai variabel independen, pure moderasi atau kuasi moderasi terhadap hubungan antara partisipasi anggaran dengan senjangan anggaran. Metode analisis yang digunakan adalah yaitu penelitian lapangan dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa 1) Partisipasi anggaran memiliki hubungan positif terhadap senjangan anggaran 2) Budaya organisasi merupakan variabel moderasi dan 3) Asimetri informasi sebagai variabel kuasi moderasi.

The Effect of Organizational Culture, Competence and Motivation on the SMEs Performance in the Covid-19 Post Pandemic and Digital Era Nurhayati Haris; Jamaluddin Jamaluddin; Ernawaty Usman
Journal of Industrial Engineering & Management Research Vol. 4 No. 1 (2023): February 2023
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v4i1.436

The purpose of this study was to analyze the influence of employee work culture on employee performance, the effect of work motivation on performance and the effect of competence on employee performance in the Covid-19 post pandemic and digital era. This research method is a quantitative method with a survey, the respondents to this study were 390 SMEs owners who were selected by simple random sampling. The research data was obtained by distributing online questionnaires via social media. The questionnaire was designed using a Liker scale of 1 to 7. Analysis of research data used structural equation modeling (SEM) with the SmartPLS 3.0 software data processing tool. The stages of data processing are validity, reliability and hypothesis testing. The variables to be examined are work culture, motivation and competence as independent variables and performance as the dependent variable. The results of the research hypothesis test show that work culture has a positive and significant effect on employee performance, work motivation has a positive and significant effect on employee performance, and competence has a positive and significant effect on employee performance in the Covid-19 post pandemic and digital era.

IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AT BUMDES IN IMPROVING THE QUALITY OF VILLAGE FINANCIAL REPORTS Pandu Adi Cakranegara; Irwan Moridu; Shevti Arbekti Arman; Sugianto Sugianto; Ernawaty Usman
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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The Accounting Information System manages the sales and accounts receivable process, from recording to financial report production. This system will provide speedy, precise, and accurate information services, and BUMDes Adnyana Tunggal will find this information extremely useful in gauging the company's growth. Each component of BUMDes must operate optimally. In view of the relevance of stimulating the village economy and aiding the village communities, it is vital to link existing business processes in BUMDes with systems so that controlled business operations are quicker, more exact, and generate accurate reports. This study employs the collection of both primary and secondary data for its data collecting. This sales and accounts receivable data management information system includes the printing of orders, sales transaction receipts, accounts receivable cards, and documentation of accounts receivable transactions, among other features. In addition, this system provides sales reports, accounts receivable reports, and profit and loss reports, which can help BUMDes manage financial reports and enhance the financial transparency and quality of villages.

Kinerja Keuangan PT Industri Jamu dan Farmasi Sido Muncul,TBK Periode 2017-2021 Haris, Nurhayati; Alfrianti, Alda; Yamin, Nina Yusnita; Natsir, Muhammad; Usman, Ernawaty; Kamase, Haryono Pasang
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1862

The purpose of this research is to describe and analyze the financial performance of PT Industri Jamu dan Farmasi Sido Muncul,Tbk for the period 2017-2021. The research method used is quantiative descriptive, using financial ratio analysis and trend analysis. The research data used is financial reports. The results of reseacrh on financial ratio analysis show the financial performance of PT Industri Jamu dan Farmasi Sido Muncul,Tbk for the 2017-2021 periode as a whole is in goos condition except for the receivable turnover ratio which has experienced an increase which shows that the company is not good at managing it’s receivable. The results of the trend analysis show that the financial performance of PT Industri Jamu dan Farmasi Sido Muncul,Tbk for the period 2017-2021 tends to decrease in terms of current ratio, cash ratio, dan receivables turnover.The debt to asset ratio and debt to equity ratio are experiencing an increasing trend, this condition is not good because the company debt burden is increasing every year. Total asset turnover, net profit margin, and return on investment tend to increase, indicating better managemen of total assets. So that company gets better profits every year. Keywords: Finacial Performance, Liquidity, Activity, Solvency, Profitability

Bibliometric Study on The Role of Management Accounting in Business Decision Making in the Manufacturing Industry Loso Judijanto; Ernawaty Usman
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1414

This bibliometric analysis explores the evolving field of management accounting by examining the co-occurrence of keywords in the literature from the past two decades. Using VOSviewer, the study maps the interconnections between traditional and emerging themes within management accounting, revealing a significant shift from conventional practices to a broader focus that incorporates strategic decision-making, technological advancements, and sustainability concerns. The visualization highlights the central role of traditional terms like cost and financial management while underscoring the growing importance of big data, artificial intelligence, and environmental management. The findings illustrate the discipline's response to the complexities of modern business environments, emphasizing the need for management accountants to develop skills in strategic analysis, technology, and sustainability integration. The study not only provides insights into the thematic evolution of the field but also suggests directions for future research and the necessary adaptation of professional training and education in management accounting.

Budget Politics, Motivation, In Budget Participation, And Local Government Performance In Indonesia Ernawaty Usman; Sugianto Sugianto; Asri Usman
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2196

This study investigates the impact of budget participation on the performance of local government agencies, exploring the mediating role of motivation and the moderating effect of budget politics. This study used an explanatory design and data collection through surveys from a population of 14,144 state civil servants involved in the budgeting process across 514 districts and cities in Indonesia, with a valid sample of 254. The results show that higher levels of participation and motivation in the budgeting process can enhance the performance of local government officials. Motivation mediates the relationship between budget participation and performance, suggesting that increased participation boosts performance through improved motivation. Furthermore, budget politics strengthens the effect of participation on motivation. The theoretical contributions of this study reinforce goal-setting theory and agency theory. Practical implications emphasize fostering greater budget participation by boosting employee motivation to improve performance. Local governments should aim to design more inclusive budgeting processes and consider political dynamics, as they can amplify the positive effects of participation. Additionally, implementing training and motivational programs can optimize the budgeting process and further improve the effectiveness of local governments.

Sosialisasi Penyusunan Rencana Kegiatan Dan Anggaran Sekolah (Arkas) Pada Sekolah Dasar Negeri Donggala Kodi Kota Palu Muhammad Ilham Pakawaru; Muhammad Afdhal S; Ernawaty Usman; Sugianto; M. Sahrul Saleh; Yuldi Mile; Muhammad Darma Halwi; Nurhayati Haris
Jurnal Pengabdian Masyarakat Mandira Cendikia Vol. 3 No. 10 (2024)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70570/jpkmmc.v3i10.1459

Penyelenggaraan pendidikan di SDN Donggala Kodi telah berjalan dengan baik, dan telah memanfaatkan sumber daya yang ada. Proses kegiatan belajar mengajar cukup kondusif, didukung kondisi lokasi yang tenang dan terbebas dari pusat keramaian dan kesibukan ekonomi, namun hasil outputnya belum seperti yang diharapkan. Kegiatan akademik dan non akademik belum mencapai prestasi yang optimal. Bentuk kebijakan itu berupa pembuatan perencanaan terpadu, sumber, dan penggunaan dana yang dituangkan dalam Rencana Kegiatan dan Anggaran Sekolah (RKAS), hal tersebut dimungkinkan sebab pendidikan merupakan tanggung jawab pemerintah, masyarakat, dan orangtua peserta didik. Bentuk kebijakan itu berupa pembuatan perencanaan terpadu, sumber, dan penggunaan dana yang dituangkan dalam Rencana Kegiatan dan Anggaran Sekolah (RKAS), hal tersebut dimungkinkan sebab pendidikan merupakan tanggung jawab pemerintah, masyarakat, dan orangtua peserta didik. Berdasarkan hasil pelaksanaan kegiatan pengabdian kepada masyarakat yang telah dilaksanakan, maka dapat diambil kesimpulan bahwa secara umum kegiatan ini memberikan peningkatan pemahaman dan pengetahuan mengenai penyusunan rencana kegiatan dan anggaran sekolah (ARKAS). Pemahaman dasar pengelolaan dana BOS yang belum optimal sehingga diperlukan sosialisasi kembali secara berkala.

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