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All Journal Jurnal Computech & Bisnis (e-Journal) Majalah Bisnis & IPTEK
Purana, R. Deni
STIE Pasundan, Bandung.
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences

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PENGARUH LEADER MEMBER EXCHANGE DAN MOTIVASI BERPRESTASI TERHADAP KOMITMEN AFEKTIF PADA PEGAWAI SEKTOR JASA PENDIDIKAN KOTA BANDUNG Aan Hardiyana; Vicky Achmad Zulfikar; Rd. Okky Satria; Kadir Kadir; R. Deni Purana
Jurnal Computech & Bisnis (e-Journal) Vol 15, No 2 (2021): Jurnal Computech & Bisnis
Publisher : STMIK Mardira Indonesia, Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (932.52 KB) | DOI: 10.55281/jcb.v15i2.252

Abstract

This study aims to determine the effect of Leader-Member Exchange (LMX) and achievement motivation on affective commitment to employees of the education service sector in Bandung. Previous research has shown that delegative leadership consisting of competency readiness, quality of time together, suitability of goals, level of job position, and quality of superior-subordinate relationship (LMX) has affected achievement motivation and continuous commitment. However, after more profound analysis of partial parameters, it turns out that only job position and LMX affect achievement motivation significantly, and only in terms of goal compatibility significantly affect continuance commitment. This situation demands to conduct further research on leadership. On the other hand, previous research shows that LMX does not significantly affect continuance commitment. Therefore, the affective commitment chose to investigate whether it will be significantly affected and improved by LMX simultaneously and partially with parameters. Therefore, achievement motivation was selected and appointed as the focus of research to find out and analyze its effect more deeply on the affective commitment that previous researchers had developed. As a result, there is a significant direct effect of LMX on the affective commitment by 17.2%. Furthermore, there is an indirect effect of LMX through achievement motivation on the affective commitment of 12.3%, so the total direct and indirect effect of LMX on affective commitment is 29.6%. Likewise, there is a significant direct effect of achievement motivation on the affective commitment by 23.8%, and there is an indirect effect of achievement motivation through LMX on the affective commitment of 12.3% so that the total direct and indirect effect of achievement motivation on affective commitment is equal to 36.1%. Then the total effect of LMX and achievement motivation on affective commitment is 65.7%. So, if LMX and achievement motivation are more effective on the job, it will increase affective commitment. Keywords : Leader-Member Exchange, Achievement Motivation, Affective Commitment.
Pengaruh Sistem Informasi Piutang Terhadap Pengendalian Internal Piutang: Studi Pada Salah Satu RSU Di Kota Bandung Widyatami Regine; Tri Ningsih; Djadjun Juhara; R. Deni Purana
Majalah Bisnis & IPTEK Vol. 15 No. 1 (2022): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/kqbx6065

Abstract

This research aims to know whether there is a significant influence of the accounts receivable system on the internal control of accounts receivable at one of the General Hospitals in Bandung because accounting information systems add value to the organization with accurate, relevant, and timely information. This activity does so that the company's operations become more effective and efficient. Requires internal control as an organizational plan and method for safeguarding assets from fraud and error. The research method used is descriptive and verification methods. The data collection technique distributes questionnaires to 30 employees at one General Hospital in Bandung and processes data using simple linear regression analysis techniques. Based on the research shows that linear regression obtains the equation Y = 3.179 + 0.926X. This result shows that X has a positive and powerful effect on Y. In addition, the accounts receivable system contributes 84% to the internal control of accounts receivable. In comparison, the remaining 16% are other factors not examined. Considering that the accounts receivable system affects the internal control of accounts receivable, the management must further improve the application of the accounts receivable system to create good and more optimal receivables internal control than before.
Pengaruh Pengendalain Internal Terhadap Kualitas Laporan Keuangan Daerah R. Deni Purana; Iwan Sidharta
Majalah Bisnis & IPTEK Vol. 11 No. 1 (2018): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/x6vf0j11

Abstract

One of the goals to be produced from the use of information technology in the application of information systems is quality information. The purpose of this study is to investigate the effect of internal controls on the quality of regional financial statements in answering the hypothesis proposed by using a quantitative approach with simple linear regression analysis techniques. Verification is carried out with a sample of 30 employees at one of the regional government offices in the city of Bandung. Based on the results of data processing shows that there is a significant influence of internal control over the quality of regional financial statements. Thus it can be recommended for the parties concerned to improve internal control so that it can produce quality regional financial report information.
Co-Authors Aan Hardiyana Djadjun Juhara Djadjun Juhara Iwan Sidharta Kadir, Kadir Ningsih, Tri Satria, Rd. Okky Widyatami Regine Widyatami Regine Zulfikar, Vicky Achmad