Lukman Effendi, Lukman
Magister Akuntansi Universitas Mataram, NTB

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Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Asimetri Informasi, Penekanan Anggaran dan Komitmen Organisasional sebagai Variabel Pemoderasi Irfan, Muh.; Santoso, Budi; Effendi, Lukman
Journal of Accounting and Investment Vol 17, No 2: July 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.2016.0052.158-175

Abstract

This study aimed to examine the effect of budget participation toward budgetary slack with three moderating variables, namely: information asymmetry, budget emphasis and organizational commitment. Inconsistencies in previous studies on the effect of budget participation toward budgetary slack was become motivation in this study. Data were collected using a questionnaire distributed to the Local Government’s Unit/SKPD Structural Officials of consisting of Echelon II, III and IV at the Regional Government of  Dompu Regency. Respondents was selected by purposive sampling method in which officers involved in the budgeting process, of the 100 distributed questionnaires, all questionnaires were returned. The analysis method employs variant-based SEM using SmartPLS Version 2.0 M3. The research instrument has passed the test of validity and reliability. The results showed that budget participation has an influence on budgetary slack. This research may prove interaction with information asymmetry budget participation, budget emphasis has a significant negative effect, while the organizational commitment significantly influence budgetary slack. The implications of this study that the interaction of budget participation on information asymmetry and budget emphasis can reduce budgetary slack, otherwise committed organizations can improve budgetary slack.
The effect of the use of Differentiated Instruction-Based Module on students’ learning motivation Harmini, Triana; Effendi, Lukman
Unnes Journal of Mathematics Education Vol 7 No 3 (2018): Unnes Journal of Mathematics Education
Publisher : Department of Mathematics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ujme.v7i3.26764

Abstract

The use of modules as teaching materials in the learning process is very important in order to improve the learning outcomes. The differentiated instruction based module is a learning module that differentiates instruction based on the differences of students ability level. Thereupon, the objectives of this study were: (1) to find out the differences of students' mathematics learning motivation before and after the use of differentiated instruction-based module, (2) to determine the effect of using differentiated instruction-based learning module on students’ mathematics learning motivation. This study used a quantitative approach and mathematics learning motivation questionnaire as the technique of collecting data. Also, to analyze the data this study used the T-Test (paired Samples T-Test) with the prerequisite of analysis, namely the normality and homogeneity test. Eventually, the results of analysis prerequisite analysis showed that both data were normally distributed and homogeneous. Meanwhile, the results of the t-test showed that there were significant differences between students’ mathematics learning motivation before and after the use of the differentiated instruction based learning module.
Rancang Bangun Aplikasi Manajemen Gudang Minimarket Unit Usaha Unida (U3) Gontor Berbasis Web Menggunakan Framework Yii2 Kurniawan, Widya; Putra, Oddy Virgantara; Effendi, Lukman
Prosiding Sains Nasional dan Teknologi Vol 11, No 1 (2021): PROSIDING SEMINAR NASIONAL SAINS DAN TEKNOLOGI 11 2021
Publisher : Fakultas Teknik Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36499/psnst.v1i1.4974

Abstract

Universitas Darussalam Gontor merupakan perguruan tinggi islam yang berdiri dibawah naungan Pondok Modern Darussalam Gontor, terkenal dengan kemandiriannya mengelola perekonomian dan telah memiliki banyak unit usaha. Pengelolaan seluruh unit usaha di UNIDA dilakukan oleh U3 Gontor, salah satu unit usaha yang ramai diminati adalah minimarket. Pengolahan data yang bersifat manual dan tidak terpusat menjadikan kinerja dalam minimarket U3 kurang efisien. Penelitian ini bertujuan untuk meningkatkan kualitas sistem pengolahan data menjadi terpusat. Pembuatan sistem ini menggunakan framework yii2 dengan konsep MVC (Model, View dan Controller), sehingga lebih tersusun dan lebih mudah dalam pengembangan. Pengembangan dalam sistem ini menggunakan metode SDLC (System Development Life Cycle) waterfall yang terdiri dari 5 tahap yaitu dengan analisis, perancangan desain sistem dari hasil observasi penelitian, perancangan sistem ditampilkan dalam bentuk diagram alir, DFD (Data Flow Diagram), PDM (Physical Data Model) dan gambaran antarmuka, serta melakukan implementasi pembuatan sistem, diakhir tahapan dilakukan pemeliharaan dari hasil uji coba. berdasarkan survey dengan metode investigasi dari staf minimarket yang telah mengisi kuisioner tentang penggunaan Aplikasi Manajemen Gudang Minimarket Unit Usaha UNIDA (U3), bahwa 83% responden sangat setuju dengan adanya aplikasi ini jika diterapkan pada Minimarket U3. Dapat diambil kesimpulan bahwa sistem ini berguna untuk memperbaiki struktur data, hal ini mempermudah dalam pencarian data dan pengolahannya.