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All Journal Prosiding Seminar Nasional Sains Dan Teknologi Fakultas Teknik Journal of Accounting and Investment Jurnal Riset Akuntansi Aksioma Unnes Journal of Mathematics Education
Lukman Effendi, Lukman
Magister Akuntansi Universitas Mataram, NTB
Computer Science & IT Economics, Econometrics & Finance Engineering Mathematics

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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.
EKSISTENSI DAN PERAN ALUMNI DALAM MENJAGA KUALITAS MUTU JURUSAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MATARAM Hilendria, Anggun; Jumaidi, L. Takdir; Effendi, Lukman; Astuti, Widya
Jurnal Riset Akuntansi Vol 18 No 2 (2019): Jurnal Riset Akuntansi Aksioma, Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i2.75

Abstract

Graduates are a product description of a factory in this case that is correlated with educational institutions. A quality factory will produce quality products, and vice versa. However, if the factory is only concerned with quantity, then it can be ascertained that the percentage of quality is numbered, as a result the product is not as expected. Graduates as the final product produced by higher education has an important role for the quality and existence of the universities that have graduated it. Therefore, strategic efforts in order to pay attention to the existence of graduates must be done, because in addition to being a quality target of a college, graduates are also a medium of evaluation and a benchmark for the success of a college. The benefits of graduates for tertiary institutions are very large for the long-term sustainability of various processes. Graduates have a very strategic role in their work to devote knowledge and work in the community. Based on this, the Accounting Department of Economic and Bisnis Faculty considers that it is necessary to do a tracer study periodically (every year) to monitor them so that the existence and role of graduates can maintain the quality quality of the Accounting Department of Economic and Business Faculty Mataram University. Based on the results of the study, it can be concluded that the Accounting Department of Economic and Business Faculty Mataram University should not ignore the existence of its graduates, because it is also related to stakeholders who will provide assessment, which will also influence the existence and development of the relevant institutions in the view of the community as stakeholders. Accounting Department of Economic and Business Faculty Mataram University is deemed necessary to provide internship courses or field work practices to students so that they know the conditions of the world of work and improve the English language skills of students to be able to compete in the world of work. In addition, the Accounting Department of Economic and Business Faculty Mataram University continuously carried out tracer studies and reported them as a form of institutional commitment to improve the quality of the institution's quality.
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.
Co-Authors Dwi Budi Santoso Hilendria, Anggun Jumaidi, L. Takdir Kurniawan, Widya Muh. Irfan Oddy Virgantara Putra Triana Harmini widya astuti