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Journal : Behavioral Accounting Journal

BUDAYA ORGANISASI, PERILAKU DISFUNGSIONAL DAN KINERJA PADA TAHAP PERENCANAAN ANGGARAN S. Hikmah Jamil
Behavioral Accounting Journal Vol 2 No 1 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.42 KB) | DOI: 10.33005/baj.v2i1.39

Abstract

This research aimed to explained the effect of dysfungtional behavior as mediator variabel that correlated organizational behavior and public servant performance. This research use explanatory research, objected to local government of Sumenep, Indonesia. This research use a quantitative approach, with data collection techniques using questionnaires. The population in this study were all structural officials who worked in the official offices in Sumenep Regency which consisted of 16 official offices. From 317 questionnaires distributed to respondents, only 162 questionnaires can be processed and become research samples. Data were analyzed using Partial Least Square (PLS). The result showed no effect of participation budgeting on the performance of the apparatus either directly or through the dysfungtional behavior as a moderating variable. While the organizational culture give effect to the performance of the apparatus and dysfungtional behavior directly. This research found that dysfungtional behavior has not been able to moderate the relation of budgeting participation and oganizational culture on the performance of local apparatus. Organizational culture can effect the performance of the officers and officials dysfungtional behavior. Organizational culture give more effect to the participation of budgeting on the performance of local apparatus
PENGARUH PEMBELAJARAN DARING TERHADAP MINAT BELAJAR MAHASISWA PADA MASA PANDEMIK COVID-19 Syarifah Hikmah Jamil; Invony Dwi Aprilisanda
BAJ: Behavioral Accounting Journal Vol. 3 No. 1 (2020): January-June 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i1.57

Abstract

Pandemics that hit the world including Indonesia had an impact on all sectors, including the Education sector. This has an impact with the introduction of distance learning with an online learning system. Because of this distance system the lecturer is required to be able to convey the course material well to students. This study aims to determine whether online learning carried out by lecturers at INSTIKA and UPN East Java can increase students' interest in studying the courses they tidake. The sample used in this study were 278 students. The analytical tool used was IBM SPSS Version 21. The results showed that the attitude of internet use, perception, experience, financial condition significantly influenced students' interest in learning. While the ability to learn independently does not have a significant effect on student interest in learning during online lectures.
BUDAYA ORGANISASI, PERILAKU DISFUNGSIONAL DAN KINERJA PADA TAHAP PERENCANAAN ANGGARAN S. Hikmah Jamil
BAJ: Behavioral Accounting Journal Vol. 2 No. 1 (2019): January-June 2019
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v2i1.39

Abstract

This research aimed to explained the effect of dysfungtional behavior as mediator variabel that correlated organizational behavior and public servant performance. This research use explanatory research, objected to local government of Sumenep, Indonesia. This research use a quantitative approach, with data collection techniques using questionnaires. The population in this study were all structural officials who worked in the official offices in Sumenep Regency which consisted of 16 official offices. From 317 questionnaires distributed to respondents, only 162 questionnaires can be processed and become research samples. Data were analyzed using Partial Least Square (PLS). The result showed no effect of participation budgeting on the performance of the apparatus either directly or through the dysfungtional behavior as a moderating variable. While the organizational culture give effect to the performance of the apparatus and dysfungtional behavior directly. This research found that dysfungtional behavior has not been able to moderate the relation of budgeting participation and oganizational culture on the performance of local apparatus. Organizational culture can effect the performance of the officers and officials dysfungtional behavior. Organizational culture give more effect to the participation of budgeting on the performance of local apparatus.