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All Journal Business Management Analysis Journal (BMAJ) Best Journal of Administration and Management
Febrianti, Andin Vivian
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Job Relevant Information on Government Managerial Performance: The Role of Affective Organizational Commitment Febrianti, Andin Vivian; Rohma, Frida Fanani
Business Management Analysis Journal (BMAJ) Vol 6, No 2 (2023): Business Management Analysis Journal (BMAJ)
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/bmaj.v6i2.10645

Abstract

This study aims to investigate the moderating effect of affective organizational commitment on job-relevant information (JRI) on government managerial performance. The inconsistent results regarding the impact of JRI on government managerial performance lead to differences in perceptions of JRI functions. The inconsistency of the research results is possible due to phenomena that have yet to be caught in previous studies. Based on the goal-setting theory, this study captured the construct of affective organizational commitment. The research used a quantitative method using a survey of 56 Regional Government Organizations (RGO) with 180 respondents in Pasuruan Regency, East Java, Indonesia. The sampling method used judgment sampling, which obtained as many as 180 respondents. Testing the research hypothesis was carried out using SmartPLS 4.0. The study results show that job-relevant information encourages the government managerial performance of regional apparatus. The existence of affective organizational commitment impacts improving government managerial performance. Moreover, the findings of this study indicate that affective organizational commitment can strengthen JRI's influence on the government managerial performance of the local government apparatus. This research shows that the affective organizational commitment possessed by officials can encourage the influence of job-relevant information to improve the managerial performance of local government officials
The Implementation of Differential Analysis in Ultra-Micro Manufacturing Business Rohma, Frida Fanani; Febrianti, Andin Vivian
Best Journal of Administration and Management Vol 1 No 2 (2022): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.701 KB) | DOI: 10.56403/bejam.v1i2.43

Abstract

This research aims to investigate the implementation of differential analysis in ultra-micro manufacturing businesses. The literature shows the role of differential analysis in cost allocation decisions. Consideration of costs and benefits to be gained becomes the main focus when conducting differential analysis. This research was conducted with a qualitative method. This research shows that management has not applied differential analysis in calculating the cost of goods manufactured for special orders. The differential analysis plays an important role especially in the decision-making to accept or reject special orders. This research shows that the proposed alternatives can accept special orders as long as the production capacity is adequate. The research findings indicate that based on the results of the differential analysis, management should choose an alternative to buying raw materials because it is more profitable than producing them yourself. Managers should start applying differential cost analysis so that special orders can be used as an alternative to increasing company profits.
Co-Authors Frida Fanani Rohma Rohma, Frida Fanani