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All Journal Jurnal Pendidikan Akuntansi Indonesia Sosiohumaniora Journal of Indonesian Economy and Business MIX : Jurnal Ilmiah Manajemen Sistemasi: Jurnal Sistem Informasi Jati: Jurnal Akuntansi Terapan Indonesia Journal of Economic, Bussines and Accounting (COSTING) International Journal of Community Service Learning JIA (Jurnal Ilmiah Akuntansi) International Journal of Economics, Business and Accounting Research (IJEBAR) Business Management Journal Program Studi Manajemen Enrichment : Journal of Management Jurnal Gama Societa Journal of Community Service and Empowerment Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Akuntansi dan Governance Journal of Social and Policy Issues Komunitas : Jurnal Pengabdian Kepada Masyarakat Journal of the Community Development in Asia International Journal of Community Service (IJCS) E-JURNAL AKUNTANSI Sasambo: Jurnal Abdimas (Journal of Community Service) Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM)
Sakina Nusarifa Tantri
Universitas Terbuka
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Journal : Jurnal Gama Societa

 1 
Pengaruh Mediasi dari Perceived Responsibilty terhadap Hubungan antara Obedience Pressure dan Budgetary Slack Sakina Nusarifa Tantri
Jurnal Gama Societa Vol 2, No 1 (2018): MAY
Publisher : Sekolah Vokasi Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (937.045 KB) | DOI: 10.22146/jgs.36737

Abstract

This study aims to examine the mediating effect of perceived responsibility on the association between obedience pressure and budgetary slack. The questionnaires were distributed in a survey conducted on 100 participants who are living in Indonesia and involved in the companies budget recommendation. The statistical analysis was performed using SEM. The result of this study showed that obedience pressure has a positive significant effect on budgetary slack and negatively affects perceived responsibility, while perceived responsibility has a negative significant effect on budgetary slack. Further analysis on mediating variable showed that perceived responsibility partially mediated the relationship between obedience pressure and budgetary slack. Keyword: obedience pressure, budgetary slack, perceived responsibility, mediating variable, SEM
Pengujian Dampak Sistem Insentif Dan Orientasi Kognitif Terhadap Kinerja Kelompok: Studi Di Indonesia Siti Muslihah; Sakina Nusarifa Tantri
Jurnal Gama Societa Vol 2, No 1 (2018): MAY
Publisher : Sekolah Vokasi Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (625.513 KB) | DOI: 10.22146/jgs.40427

Abstract

This study aims to find out individual’s performance based on their cognitive orientation towards incentive system. This study refers to a previous study (Naranjo-Gil et al., 2012) that tested similarly that the study was conducted in Indonesia which has a different culture with the previous research’s origin country. This study used case study method with college student respondent that had economics background. The results of this study revealed that some conclusions. First, individual behavior in completing tasks tends to match with their cognitive orientation. Second, there was a difference between individualism cognitive orientation when they given to team-based structure incentive system. Third, there are differences in collectivism cognitive orientation groups when they given to an individual-based structure incentive system. The most appropriate incentive system used to improve the group performance which respect to the cognitive orientation group members is the team-based incentive system.
Co-Authors Agus Prasetyo Agus Prasetyo Agustin, Fira Ali Muktiyanto Ceicillia Novita Roseline Damayanti, Prisila Daurrohmah, Wirajuang Diah Aryani, Diah Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Fitriyah Nurhidayah Gaol, Lasando Lumban Hardiana, Nadhira Hendrian Hendrian Hendrian Hendrian Hendrian, Hendrian Hety Budiyanti Irmawati, Putri Irmawati, Putri Joko Rizkie Widokarti Karunia, Urai Mahfud Sholihin Minrohayati . Muktiyanto, Ali Nabella Duta Nusa Nadhira Hardiana Norhamida, Hana Prisila Damayanti Raise Pranadya Shine Pintor S Patiro Shine Pintor Siolemba Patiro Siti Muslihah Steviani Batti Suryani, Pesi Wijanarko Wijanarko Yeni Widiastuti