Claim Missing Document
Check
Articles

Found 3 Documents
Search

Participation and clarity of budget targets, management accounting information system on managerial performance with budgetary slack as a mediation variable Wigati, Retno; Rustiana, Siti Hamidah; Dyarini, Dyarini
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 4 No. 2 (2024): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v4i2.14844

Abstract

The aim of this research is to analyze "budget participation, clarity of budget targets and management accounting information systems on managerial performance with the budgetary slack as a mediating variable," which has been carried out by 5 service companies affected by COVID-19. This research uses quantitative methods, and the data source used is primary data. The population in this research is 5 service companies spread across Jakarta, including PT. Sukses Andalan Bangsa, PT. Anak Bangsa Cakrawala Dunia, PT. Impact Power Mandiri, PT. Kitamuda Andalan Indonesia and PT. Triputra International. The sample selection for this research included directors, managers, and supervisors in each division of the company, with a total of 50 respondents. In this research, data analysis uses SmartPLS 4.0 with a data-based analysis method structural equation modeling based on partial least. Based on the hypothesis testing carried out, the research results show that budget participation has no positive and insignificant effect on managerial performance. For clarity of budget targets and management, accounting information systems have a positive and significant effect on managerial performance. Then, the budget gap has a positive and significant mediating effect on all variables of budget participation, clarity of budget targets, and management accounting information systems on managerial performance.
CRITICAL DISCOURSE ANALYSIS OF CNN INDONESIA ONLINE NEWS, DECEMBER 2022 EDITION AND ITS IMPLEMENTATION IN INDONESIAN LANGUAGE LEARNING DESIGN IN JUNIOR HIGH SCHOOL Wigati, Retno; Kamiri, Kamiri; Goziyah, Goziyah
Jurnal Dinamika UMT Vol 8, No 2 (2023)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dinamika.v8i2.10926

Abstract

When viewed from Fairlough's analysis theory, it is found that the textual dimension which includes grammatical elements includes 7 conjunctions and 10 references, while the lexical elements include 1 synonym. Then the discursive dimension which includes elements of text production which is dominated by CNN Indonesia as the broadcaster, the dissemination of text is also dominated by CNN Indonesia's media via the You Tube link and text consumption is already very focused on events that were happening when the news was revealed in online media seen on You Tube CNN Indonesia. Com that people watch. Meanwhile, in the Practical Socio- Cultural dimension, the focus is on events that are currently happening in society both related to situational, institutional and social elements when the news is revealed in online news to the public. It is hoped that these findings will contribute to existing knowledge about critical discourse analysis research to raise awareness among researchers about articles wishing to undertake critical discourse analysis studies. In addition, the research findings can be considered by teachers and lecturers to be used as discourse learning media
Factors Influencing the Incidence of Diarrhea Among Under-Five Children in the Working Area of Candi Health Center, Sidoarjo wigati, retno; Suprihatin, Kusmini; Maemonah, Siti; Hilmi M, M. Afif
Global Ten Public Health and Nursing Journal Vol. 3 No. 2 (2025): June
Publisher : Prodi keperawatan sidoarjo, politeknik kesehatan kemenkes surabaya indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36568/gtphnj.v3i2.195

Abstract

Diarrhea is still one of the main causes of morbidity and mortality in almost all geographic regions in the world, where all age groups can be attacked by diarrhea. Toddlers are an age group that is vulnerable to disease because their immune systems are still weak so they are easily attacked by bacterial, viral and parasitic infections. The purpose of this study was to determine the factors that influence the incidence of diarrhea in toddlers in the Candi Sidoarjo Health Center work area. This research method uses descriptive research involving 44 respondents. Data collection using observation sheets. The results of the examination showed that most respondents had a clean water source (68%), healthy toilets (66%), but there were still SPAL and trash bins that did not meet the requirements (48% and 52% respectively). In addition, although most mothers had good hand washing behavior (86%), diarrhea was still found. The conclusion of this study is that environmental and behavioral factors, especially those related to SPAL, waste management, and hand hygiene, play an important role in the incidence of diarrhea in toddlers. Education efforts and improvement of sanitation facilities are needed to reduce the prevalence of diarrhea in toddlers in the Candi Sidoarjo Health Center area.