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Journal : Akuntansi Bisnis

Pengaruh Perencanaan, Pelaksanaan, Pelaporan dan Evaluasi Anggaran Berbasis Kinerja terhadap Akuntabilitas Kinerja pada Politeknik Negeri Malang Atika Syuliswati; Andi Asdani
Akutansi Bisnis & Manajemen ( ABM ) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.12 KB)

Abstract

This study aims to give empirical evidence of the application performance-based budgeting affect to performance accountability at State Polytechnic Of Malang, to see the effect of the application of performance-based budgeting to performance accountability using four variables namely, budgeting planning, budgeting implementation, budgeting reporting, and budgeting evaluation. In this study population taken were 49 people, they are director, deputy director, head of department, secretary of department, head of study program, head of technical unit and there are whole sample. Data collected through direct observation and surveys obtained by the division of questionnaires to the respondents. Multiple linear regression formula is used in this study with software SPSS 20.0. The results of this research proves that simultaneously budgeting planning, budgeting implementation, budgeting reporting, and budgeting evaluation have a significant and positive effect to performance accountability. Partially budgeting planning and budgeting reporting have significant and positive effect to performance accountability.
Pengaruh Leader Member Exchange (LMX) dan Budaya Organisasi Terhadap Kinerja Manajerial (Studi Pada Politeknik Negeri Malang) Andi Asdani
Akutansi Bisnis & Manajemen ( ABM ) Vol 26 No 1 (2019): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.507 KB) | DOI: 10.35606/jabm.v26i1.394

Abstract

Company organizations that aim to remain capable of acting in an increasingly competitive environment for long time, they should also have strong and powerful human resources. Competent human resources are needed in a competitive environment. The purpose of this research is to analyze and explain the influence of leader member exchange (LMX) and organizational culture on managerial performance. The population in this research were employees at the Managerial Level at Malang State Polytechnic. The sampling technique used is the survey method. The results of this research show that LMX variables have a significant effect on managerial employee performance. Organizational culture has a significant influence on organizational performance. And also, the culture variable has a significant influence on managerial performance.