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All Journal MODUS-Jurnal Ekonomi dan Bisnis BISMA (Bisnis dan Manajemen)
Sriyono Sriyono
UPN ”Veteran” Yogyakarta
Economics, Econometrics & Finance Social Sciences

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Hubungan Kausal Gaya Evaluasi Kinerja Anggaran, Kepuasan Kerja dan Kinerja pada Perguruan Tinggi di Yogyakarta dengan Pendekatan Structural Equation Modeling Sriyono Sriyono; Ari Pratono
BISMA (Bisnis dan Manajemen) Vol. 4 No. 1 (2011)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (736.76 KB) | DOI: 10.26740/bisma.v4n1.p1-14

Abstract

Performance measurement is essential for any organization. Performance is a measure of success in achieving organizational objectives. The results of performance measurement as a reference for management to do the planning organization. The budget is the target organization's performance to be achieved in one period to come. Evaluation of budget execution is performed to determine the occurrence of budget deviations, by comparing the budget with the realization. Budgetary performance evaluation style have an important role in assessing the implementation of the budget. Budgetary performance evaluation style is considered appropriate to evaluate the performance of subordinates, because the subordinate approval of budgetary performance evaluation style is seen as an important element of the relationship between budgetary performance evaluation style with the performance of subordinates as reflected in the attitudes and behavior of subordinates that shows job satisfaction. This study aims to examine the relationship style of performance evaluation of the budget based on budget constrained style (BCS) on performance by measuring the job satisfaction of employees within the College of Yogyakarta.Analysis tools used for testing the hypothesis is Structural Equation Modelling (SEM). The analysis showed that: The style of performance evaluation of the budget (GEKA) were statistically significant positive effect on job satisfaction (KK). Job Satisfaction (KK) were statistically significant positive effect on performance (K). While the budgetary performance evaluation style (GEKA) statistically have no effect on performance (K)
PENGARUH SISTEM INFORMASI AKUNTANSI, KOMITMEN ORGANISASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA ORGANISASI PERANGKAT DAERAH (OPD) DI LINGKUNGAN PEMERINTAH DAERAH DAERAH ISTIMEWA YOGYAKARTA Kamelia Tertiyandini; Sucahyo Heriningsih; Sriyono Sriyono
Modus Vol. 34 No. 2 (2022): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v34i2.5790

Abstract

ABSTRACT This study aims to determine the effect of accounting information systems, organizational commitment and internal control systems on the performance of regional organizations (OPD) in the Yogyakarta Special Region Government. The population of this research is employees who are in 36 OPD within the Yogyakarta Special Region Government. The sampling technique used in this study is purposive sampling. This study uses primary data by conducting a survey through the distribution of questionnaires addressed to OPD in the Yogyakarta Special Region Government. Hypothesis testing in this study uses multiple linear regression analysis method. The results showed that the accounting information system and internal control system had an effect on the performance of OPD within the Yogyakarta Special Region Government, while organizational commitment had no effect on the performance of the OPD within the Yogyakarta Special Region Government. Keywords:    accounting information system; organizational commitment; internal control system; OPD performance.   ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi akuntansi, komitmen organisasi dan sistem pengendalian internal terhadap kinerja organisasi perangkat daerah (OPD) di lingkungan Pemerintah Daerah (Pemda) Daerah Istimewa Yogyakarta (DIY). Populasi dari penelitian ini adalah pegawai yang berada pada 36 OPD di lingkungan Pemda DIY. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Penelitian ini menggunakan data primer dengan cara melakukan survei melalui penyebaran kuesioner yang ditujukan kepada OPD di Pemda DIY. Pengujian hipotesis dalam penelitian ini menggunakan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi dan sistem pengendalian internal berpengaruh terhadap kinerja OPD di lingkungan Pemda DIY, sedangkan komitmen organisasi tidak berpengaruh terhadap kinerja OPD di lingkungan Pemda DIY. Kata kunci:   sistem informasi akuntansi; komitmen organisasi; sistem pengendalian internal; kinerja OPD.
Co-Authors Ari Pratono Kamelia Tertiyandini Sucahyo Heriningsih