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All Journal JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Sistem Informasi Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Sigit Pamungkas
Universitas Pancasila
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Pengaruh Kompetensi, Etika Profesional dan Proses Pengendalian Manajemen terhadap Akuntabilitas Kinerja dan Fraud Akademik Akuntan Pendidik di Perguruan Tinggi Swasta Wilayah DKI Jakarta Sigit Pamungkas; Suratno; Widarto Rachbini
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 13 No 1 (2021): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v13i1.156

Abstract

This research was intended to examined about the influence of competencies, professional ethics and management control process on performance accountability and academic fraud of teaching accountant. The study was conducted by survey method. The data used in this research were primary data collected by questioners. Based on the results of data analysis and discussion, it was obtained the following research findings: 1) the influence of the competencies, professional ethics and management control process on performance accountability are positive and not significant; 2) the influence of the competencies, professional ethics, management control process and performance accountability on academic fraud of teaching accountant are negative and significant
THE EFFECT OF BUDGETARY PARTICIPATION TO BUDGETARY SLACK WITH ORGANIZATIONAL COMMITMENT AS MODERATING VARIABLE (Study At Hospital in Bandung) Pamungkas, Sigit; Purwanti, Meilani; Kurniawan, Aceng; Durahman
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 11 No 2 (2024): JMBI UNSRAT Volume 11 Nomor 2
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v11i1.57578

Abstract

Abstract.    This study is a survey of Managers in Hospitals throughout Bandung City which aims to obtain empirical evidence related to the magnitude of the influence of budgetary participation on budget gaps with organizational commitment as a moderating variable. The sample size is 38 Hospitals. The unit of analysis is the Manager who is involved in budgeting. The technique for data collection is carried out through field studies by providing questionnaires, direct communication techniques and literature studies. Furthermore, for data analysis, the interaction regression analysis is used. The results of this study conclude that budgetary participation with organizational commitment as a moderating variable together have a significant influence on the budget gap of 45.5%. Partially, the variable that has the greatest influence is budgetary participation (X1) which is 1,385 units. While the organizational commitment variable has an influence of 1,115 units and the interaction between the budgetary participation variable and the organizational commitment variable (X1 * X2) has an influence of -0.012 units on the budget gap (Y).   Abstrak.  Penelitian ini merupakan suatu survei pada Manager di Rumah Sakit Se-Kota Bandung yang memiliki tujuan guna mendapatkan bukti secara empiris terkait besarnya pengaruh partisipasi penyusunan anggaran terhadap kesenjangan anggaran dengan komitmen organisasi sebagai variabel moderating. Besarnya ukuran sampel adalah 38 Rumah Sakit. Unit analisisnya adalah Manager yang diikutsertakan dalam pembuatan anggaran. Teknik untuk pengumpulan data dilakukan melalui studi lapangan dengan memberikan kuesioner, teknik komunikasi langsung dan studi pustaka. Selanjutnya untuk analisis datanya yang dipergunakan yaitu menggunakan analisis regresi interaksi. Hasil dalam penelitian ini menyimpulkan bahwasannya partisipasi penyusunan anggaran dengan komitmen organisasi sebagai variabel moderating secara bersama-sama mempunyai pengaruh yang cukup signifikan terhadap kesenjangan anggaran sebesar 45.5%. Secara parsial variabel yang memiliki pengaruh terbesar adalah partisipasi penyusunan anggaran (X1) yaitu sebesar 1.385 satuan. Sedangkan variabel komitmen organisasi mempunyai pengaruh sebesar 1.115 satuan dan interaksi antara variabel partisipasi penyusunan anggaran dengan variabel komitmen organisasi (X1*X2) mempunyai pengaruh sebesar -0.012 satuan terhadap kesenjangan anggarannya (Y).      
Pengaruh Bauran Pemasaran Terhadap Keputusan Pembelian Konsumen Anggrek pada Kios Tanaman Hias Tegal Sulistyo, Eko; Ghalumudin, Mirza; Pamungkas, Sigit
Jurnal Sistem Informasi Akuntansi (JASIKA) Vol. 5 No. 1 (2025): Mei 2025
Publisher : LPPM UBSI Kampus Kota Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jasika.v5i1.9659

Abstract

Penelitian ini mengkaji pengaruh simultan dan parsial Bauran Pemasaran (Product, Price, Place, Promotion) terhadap Keputusan Pembelian Anggrek pada Kios Tanaman Hias yang ada di Tegal, Indonesia. Metode survei deskriptif‑eksplanatori diterapkan pada 115 responden yang dipilih secara purposif. Data dianalisis menggunakan Program SPSS untuk menguji validitas dan reliabilitas, serta Program Lisrel untuk Analisis Jalur (Path Analysis). Hasil menunjukkan bahwa Bauran Pemasaran secara keseluruhan menjelaskan 18% varians Keputusan Pembelian (R² = 0.18, F = 50.75, p < 0.05). Variabel Place (X₃) memberikan pengaruh langsung terbesar (β = 0,38), diikuti oleh Promotion (β = 0.14), Price (β = 0.14), dan Product (β = 0.01). Pengaruh total keempat variabel Bauran Pemasaran terhadap Keputusan Pembelian mencapai 29% (simultan) dan 67,4% (parsial), menandakan faktor lain masih berperan sangat signifikan. Responden menilai Bauran Pemasaran secara umum “baik”, dengan skor tertinggi pada tempat (547,5) dan terendah pada harga (441). Penelitian menyarankan peningkatan informasi lokasi dan strategi promosi (personal selling, promosi penjualan) sebagai prioritas, sambil mempertahankan kualitas produk dan harga kompetitif. Temuan ini memperkaya teori Bauran Pemasaran dalam Sektor Hortikultura dan memberi implikasi praktis bagi pengelola Kios Tanaman Anggrek di Indonesia.
The Effect of Self-Esteem and Gender on the Work Performance of FM Radio Announcers in Tegal Imam Riyadi; Sigit Pamungkas
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4929

Abstract

The pursuit of popularity is a common goal for individuals working in the entertainment industry, including male and female radio announcers at private stations. Despite the common assumption that female announcers should achieve higher success due to their professional skills, data suggests that male announcers outperform their female counterparts. This discrepancy can be attributed to cultural influences on Self-Esteem based on gender. This study aimed to investigate the relationship between Self-Esteem, Gender, and Job Performance among FM radio announcers in Tegal, with a focus on the simultaneous and partial effects of these factors. Self-Esteem is conceptualized as an individual's self-assessment of personal worth, while Gender refers to the experiences perceived as masculine or feminine. Job performance encompasses various aspects, including quantity, quality, ability, attitude, dedication, and cooperation. To gather data, a questionnaire was distributed among FM radio announcers in Tegal using a saturated sampling technique. The results revealed that both Self-Esteem and Gender collectively explained 56.2% of the variance in Job Performance among the announcers. The t-values for Self-Esteem and Gender were found to be 4.82 and 5.33, respectively, both of which were greater than the t-table value of 1.68, indicating statistical significance. These findings suggest that Self-Esteem and Gender have a notable impact on the job performance of FM radio announcers in Tegal. The study highlights the importance of understanding how cultural and psychological factors influence professional achievement in the entertainment industry, and calls for further research to explore how gender-based cultural influences shape career success in different sectors of the media industry.
Pengaruh Persepsi Manfaat, Kemudahan, dan Kesesuaian Tugas‑Teknologi terhadap Minat dan Penggunaan Aktual Layanan Internet Nasabah BCA X Durahman Durahman; Sigit Pamungkas
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4930

Abstract

This study examines the factors influencing the intention to use KlikBCA Internet services at BCA Tegal branches and their subsequent impact on actual usage. The research utilized a random sample of 125 customers and employed path analysis to assess the relationships between key variables. The results indicate that perceived usefulness (contributing 27.15% of the influence) and perceived ease of use (8.51%) have a significant positive effect on the intention to use KlikBCA services. On the other hand, task-technology fit was found to have a negative effect on the intention to use the service. This suggests that the alignment between the user's task requirements and the technology offered by KlikBCA may not always contribute positively to the user's intention to adopt the service. Furthermore, the study reveals that perceived usefulness (9.02%) and intention to use (10.67%) both significantly and positively affect actual usage of the service. These findings highlight that, for increasing customer adoption and usage, it is crucial for BCA to emphasize the perceived benefits and ease of use of digital banking services. The positive impact of perceived usefulness reinforces the importance of ensuring that customers see real value in using online banking services. By focusing on enhancing the user experience and addressing any technological barriers, BCA can potentially improve customer engagement and increase actual usage of KlikBCA services. The study contributes to a deeper understanding of the factors driving digital banking adoption and provides valuable insights for banks looking to enhance their online service offerings. Future research could explore additional variables such as trust and security, which may also influence customer behavior in the context of online banking.
Co-Authors Durahman Eko Sulistyo Ghalumudin, Mirza Imam Riyadi Kurniawan, Aceng Meilani Purwanti Suratno Suratno Widarto Rachbini