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MOTIVATION MODERATES THE EFFECT OF INTERNAL CONTROL SYSTEMS AND BUDGETARY PARTICIPATION ON INDIVIDUAL PERFORMANCE Dewi, Mertyani Sari
International Journal of Social Science and Business Vol 4, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.24341

Good governance can be realized by various improvements continuing to be made by the government to achieve high performance by perfecting the overall state administration system. This study aimed at obtaining empirical evidence regarding the influence of the internal control system and participation in preparing budgets on individual performance with motivation as moderating. This study was conducted at 30 Bangli District Regional Organizations (OPD) collected through questionnaires. The samples were 60 people through non-probability sampling. This study was tested using a structural equation model (Structural Equation Modeling-SEM) based on variance or Component-based SEM with a Smart-PLS 3.0 analysis tool. The result showed that the internal control system has a significant positive effect on individual performance. Budgeting participation has a positive effect but not significant on individual performance. The result showed that work motivation can strengthen the internal control system and participation in compiling budgets on individual performance.

Increasing Corporate Value Through Managerial and Enterprise Risk Management (ERM) Disclosure Trisnawati, Ni Luh De Erik; Dewi, Mertyani Sari; Aryawati, Ni Putu Ari
International Journal of Social Science and Business Vol 4, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.26566

This study aim to explain managerial ownership and enterprise risk management disclosure for corporate value added. Population of this study are manufacture industry which state on Indonesia Stock Exchange were published annual report between 2016 to 2018. Sample of this study are 57 corporates by purposive sampling technique . The analytical method used Moderated Regression Analysis with panel data regression model. The result showÂ thatÂ (1) managerial ownership does not affect corporate value. (2) Enterprise risk management disclosure moderation manajerial ownership on corporate value. The result of this study give some implication for corporate managed by owner and disclouse their enterprise risk management has higher valueÂ than other by investor.

Good Corporate Governance Enhancing Employee Performance Adnyana, I Putu Agus; Dewi, Mertyani Sari
International Journal of Social Science and Business Vol 4, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.26727

The lack of good governance in government institutions is characterized by inefficient organization and bureaucracy, poor quality of services to the public, difficulty eradicating Corruption, Collusion and Nepotism and lack of community participation in development. This study aims to examines the effect of Good Corporate Governance on the performance of employees of the Agriculture and Animal Husbandry Office of Buleleng Regency. Good Corporate Govenance is measured in terms of fairness, transparency, accountability and responsibility. This study uses a quantitative approach. The population in this study were all employees of the Agriculture and Animal Husbandry Office of Buleleng Regency, both permanent, outsourced and contract employees who totaled 64 people. The number of samples used was 64 employees because the sampling technique used the saturated sample technique. Data was collected using a questionnaire, of the 64 questionnaires distributed, 64 questionnaires were returned with a response rate of 100%. To test the hypothesis, a regression analysis was carried out using SPSS version 17.00 for Windows. Before testing the hypothesis, testing the validity, reliability and classic regression assumptions is tested. This study shows that Good Corporate Governance (fairness, transparency, accountability and responsibility) has a positive influence on employee performance.

Improving Auditor Performance Through A Spirituality Workplace Based on Tri Hita Karana, Hardiness Personality and Role Stress Dewi, Mertyani Sari; Ferayani, Made Dwi; Eka Kusuma, Gusti Putu
International Journal of Social Science and Business Vol 4, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.28389

This research is motivated by the importance of auditor performance in determining the performance of quality public accounting firm (KAP). The ability of auditors in a professional manner in using audit techniques and procedures to improve audit quality has an effect on the resulting performance. The study was conducted to provide empirical evidence regarding efforts to improve auditor performance through Tri Hita Karana-based workplace spirituality, hardiness personality and role stress in Public Accounting Firms (KAP) throughout Bali Province. The population in this study were all KAP auditors in Bali Province who were listed in the Directory published by the Indonesian Institute of Certified Public Accountants (IAPI) in 2020. The sampling technique was purposive sampling with the criteria used by the sample, including the auditors working in KAP throughout Bali Province. is still actively operating and has a minimum of 1 year of service or audit experience. This research was tested using a variance based structural equation model (Structural Equation Modeling-SEM) or Component based SEM with the SmartPLS 3.0 analysis tool. The test results show empirical evidence that Tri Hita Karana-based workplace spirituality weakens the effect of role conflict on auditors' performance, but Tri Hita Karana-based workplace spirituality does not moderate the effect of role ambiguity and role overload on auditor performance, while hardinessÂ personality cannot moderate the effect of role conflict on performance. auditors, but hardiness personality weakens role ambiguity and role overload on auditor performance.

The Influence of Brand, Product Quality and Price on Sales Volume of Samana Mart Stores Suardika, I Ketut; Sari Dewi, Mertyani
International Journal of Social Science and Business Vol 5, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i2.34766

Sales volume is the final result achieved by the company from product sales made by the sales department. Sales volume is calculated based on the assumed target with the realization achieved. Sales volume does not separate in cash or credit, but is calculated as a whole from the total achieved. So if the sales volume increases and distribution costs decrease, the company's profit achievement level increases. On the other hand, if the sales volume decreases, the company's profit will decrease. This study aims to determine the effect of brand, product quality and price on sales volume. This research was conducted at the Samana Mart Store. Data collection techniques using a questionnaire, with a sampling technique to 94 consumers. Data analysis used research instrument test, classical assumption test, multiple linear regression test, determination test and significance test with t test. The results show that the brand has a significant effect on sales volume where the more famous the brand at the Samana Mart Store, the higher the sales volume. The results of the second study, product quality has a significant effect on sales volume, the better the quality of the products owned by the Samana Mart Store, the higher the sales volume. Furthermore, the final result, price has a significant effect on volume, so it can be said that the higher the price, the more competitive the prices offered by Samana Mart Stores, the higher the sales volume.

Assessing The Ethical Behavior Of Accounting Accounts Through The Application Of The Tri Kaya Parisudha Philosophy On Equity Sensitivity and Ethical Sensitivity DEWI, MERTYANI SARI; SARI DEWI, KOMANG TRISNA; FERAYANI, MADE DWI
International Journal of Social Science and Business Vol 5, No 3 (2021): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i3.38070

Every person or worker in the world of work from various professions basically must be able to always prioritize ethical attitudes in carrying out their duties and obligations at work. The success of an information system cannot be separated from human behavior. The government must pay attention to the ability of its employees because they are required to have accountability that is able to develop a good and well-established reporting system. In order to realize effective financial administration, the role of PPK OPD is very vital, in other words, its capabilities and skills in preparing OPD Financial Report documents. The government must pay attention to the ability of its employees because they are required to have accountability that is able to develop a good and well-established reporting system. The phenomenon that can be observed in the development of the public sector today is the increasing demand for the implementation of public accountability by public sector organizations such as: central and local governments, government work units, departments and state institutions. Bangli Regency area which gets different opinions from BPK RI every year. The method used in this research is the Component based SEM, Partial Least Square (PLS) analysis method. To obtain data, a questionnaire technique was used as a means of collecting data. Questionnaires will be distributed to 25 OPD Bangli Regency.The test results show empirical evidence that equity sensitivity has a significant positive effect on the ethical behavior of accounting actors. second, ethical sensitivity has a significant positive effect on the ethical behavior of accounting actors. third, the philosophy of tri Kaya parisudha strengthens the influence of ethical sensitivity on the ethical behavior of accounting actors. Fourth, the Tri Kaya Parisudha philosophy strengthens the influence of ethical sensitivity on the ethical behavior of accounting actors.

Motivation Moderates The Effect of Internal Control Systems and Budgetary Participation on Individual Performance Mertyani Sari Dewi
International Journal of Social Science and Business Vol. 4 No. 1 (2020): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.24341

Good governance can be realized by various improvements continuing to be made by the government to achieve high performance by perfecting the overall state administration system. This study aimed at obtaining empirical evidence regarding the influence of the internal control system and participation in preparing budgets on individual performance with motivation as moderating. This study was conducted at 30 Bangli District Regional Organizations (OPD) collected through questionnaires. The samples were 60 people through non-probability sampling. This study was tested using a structural equation model (Structural Equation Modeling-SEM) based on variance or Component-based SEM with a Smart-PLS 3.0 analysis tool. The result showed that the internal control system has a significant positive effect on individual performance. Budgeting participation has a positive effect but not significant on individual performance. The result showed that work motivation can strengthen the internal control system and participation in compiling budgets on individual performance.

Increasing Corporate Value Through Managerial and Enterprise Risk Management (ERM) Disclosure Ni Luh De Erik Trisnawati; Mertyani Sari Dewi; Ni Putu Ari Aryawati
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.26566

This study aim to explain managerial ownership and enterprise risk management disclosure for corporate value added. Population of this study are manufacture industry which state on Indonesia Stock Exchange were published annual report between 2016 to 2018. Sample of this study are 57 corporates by purposive sampling technique . The analytical method used Moderated Regression Analysis with panel data regression model. The result show that (1) managerial ownership does not affect corporate value. (2) Enterprise risk management disclosure moderation manajerial ownership on corporate value. The result of this study give some implication for corporate managed by owner and disclouse their enterprise risk management has higher value than other by investor.

Good Corporate Governance Enhancing Employee Performance I Putu Agus Adnyana; Mertyani Sari Dewi
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.26727

The lack of good governance in government institutions is characterized by inefficient organization and bureaucracy, poor quality of services to the public, difficulty eradicating Corruption, Collusion and Nepotism and lack of community participation in development. This study aims to examines the effect of Good Corporate Governance on the performance of employees of the Agriculture and Animal Husbandry Office of Buleleng Regency. Good Corporate Govenance is measured in terms of fairness, transparency, accountability and responsibility. This study uses a quantitative approach. The population in this study were all employees of the Agriculture and Animal Husbandry Office of Buleleng Regency, both permanent, outsourced and contract employees who totaled 64 people. The number of samples used was 64 employees because the sampling technique used the saturated sample technique. Data was collected using a questionnaire, of the 64 questionnaires distributed, 64 questionnaires were returned with a response rate of 100%. To test the hypothesis, a regression analysis was carried out using SPSS version 17.00 for Windows. Before testing the hypothesis, testing the validity, reliability and classic regression assumptions is tested. This study shows that Good Corporate Governance (fairness, transparency, accountability and responsibility) has a positive influence on employee performance.

Improving Auditor Performance Through A Spirituality Workplace Based on Tri Hita Karana, Hardiness Personality and Role Stress Mertyani Sari Dewi; Made Dwi Ferayani; Gusti Putu Eka Kusuma
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.28389

This research is motivated by the importance of auditor performance in determining the performance of quality public accounting firm (KAP). The ability of auditors in a professional manner in using audit techniques and procedures to improve audit quality has an effect on the resulting performance. The study was conducted to provide empirical evidence regarding efforts to improve auditor performance through Tri Hita Karana-based workplace spirituality, hardiness personality and role stress in Public Accounting Firms (KAP) throughout Bali Province. The population in this study were all KAP auditors in Bali Province who were listed in the Directory published by the Indonesian Institute of Certified Public Accountants (IAPI) in 2020. The sampling technique was purposive sampling with the criteria used by the sample, including the auditors working in KAP throughout Bali Province. is still actively operating and has a minimum of 1 year of service or audit experience. This research was tested using a variance based structural equation model (Structural Equation Modeling-SEM) or Component based SEM with the SmartPLS 3.0 analysis tool. The test results show empirical evidence that Tri Hita Karana-based workplace spirituality weakens the effect of role conflict on auditors' performance, but Tri Hita Karana-based workplace spirituality does not moderate the effect of role ambiguity and role overload on auditor performance, while hardiness personality cannot moderate the effect of role conflict on performance. auditors, but hardiness personality weakens role ambiguity and role overload on auditor performance.

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