Filter By Year

1945 2024


Reset

Found 26,510 documents
Search Information

 99   100   101   102   103 
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION, KEPUASAN KERJA DAN MOTIVASI SEBAGAI VARIABEL INTERVENING Nengsy, Herda; Sari, Ria Nelly; Agusti, Restu
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Performance is an important part of an organization, either a business or nonbusiness. To perform well, it is very dependent on the role of a manager. Thus, oneof success measurements of an organization is its managerial performance. Thepresent research seeks to investigate the effect of budget preparation participationon the managerial performance with job relevant information, job satisfaction andmotivation as the intervening variables. The inconsistencies of the previous researchof the effect of the budget preparation participation on the managerial performancebecome the motivation of the present research.The present research is a survey inwhich data were collected using a questionnaire distributed to the SKPD StructuralOfficials of consisting of Echelon II, Echelon III and Echelon IV at the RegionalGovernment of Indragiri Hilir Regency. Of the 213 distributed questionnaires, 159 ofthem were returned. Based on the criteria standard, there were 132 questionnairesto be calculated in the present research. The analysis method was Variant-basedSEM using SmartPLS Version 2.0. The results show that the budget preparationparticipation has no direct correlation with the managerial performance. It has arelationship with the managerial performance through job satisfaction andmotivation. The research could not prove that job relevant information is anintervening variable between the budget preparation participation and managerialperformance.Keywords: budget preparation participation, job relevant information, jobsatisfaction, motivation, managerial performance, partial least square
Information Poverty: Kemiskinan Informasi dan Peranan Perpustakaan dalam Pengentasannya Himayah, Himayah
Jurnal Ilmu Perpustakaan & Informasi KHIZANAH AL-HIKMAH Vol 1, No 2 (2013): Jurnal Ilmu Perpustakaan Khizanah Al-Hikmah
Publisher : Program Studi Ilmu Perpustakaan UIN Alauddin

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Information and communication technology (ICT) plays an important role in classifying the world in information richand information poor. Poverty is not only limited information by "people who mastered the technology" and "people who do not master the technology". More complex phenomenon, including language and cultural diversity issues, level of education and the ability to access information and take advantage of that information. There are several factors that cause information poverty. Among othersare access to information , socio-economic factors and the factor of information infrastructure and information context of each individua . To overcome the problem, the solutionsare the presence of informationequality, and information literacy skills. Information literacy is a set of skills to know when an information is needed, and where the information located, evaluation and the use of the information effectively. Good library can play its role in nformation equality and sharing, by providing various forms of means of information and all of them can be freely and widely used by those who need it.
Budgetary participation, budget emphasis, and information asymmetry, on the incidence of budgetary slack (Study in Kampar district Government on education) Erianti Sawitri; Raja Adri Satriawan Surya; Enni Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to find empirical evidence to support the notion that there are significant between budget participation, budget emphasis and information asymmetry on the incidence of budgetary slack in Kampar District Government on education.In this study, the samples taken were 140 people from 35 regional work units (on education) which consists of the Chief on education, public and officialdom sub-section, sub-section program planning, and finance sub-sections, which are involved in the preparation of the budget on education district government Kampar. Data collected through direct observation and surveys obtained by means of the distribution of questionnaires to the respondents. This study used multiple linear regression analysis model (multiple linear regression).The results showed that budget participation, budget emphasis and information asymmetry affect the budgetary slack.budgetary participation variables significantly affect the incidence of budgetary slack. Thus, participation budget the greater cause budgetary slack is the greater. The target budget is used as a measure of performance of subordinates, and / or the presence of monetary incentives such as bonuses, raises budget emphasis. Information asymmetry increases in the budgeting process, it will trigger increased budgetary slack anywayKeyword: Budgetary Participation, Budget Emphasis, Information Asymmetry, and Budgetary Slack.
EFFECT OF LEARNING MODELS INFORMATION SEARCH ON RESULTS LEARN CIVIC EDUCATION STUDENTS CLASS SEVENT AT JUNIOR HIGH SCHOOL PUBLIC THREE KOTO TUO XIII SUB DISTRICTS, KOTO KAMPAR DSTRICTS Zurvanida '; Sri Erlinda; Ahmad Eddison
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The observation author in class seventh at Junior High School PublicThree Koto Tuo XIII Sub Districts, Koto Kampar Districts encountered facts orphenomena especially on the lessons Civic Education that of 36 people studentclass seventh at Junior High School Public Three Koto Tuo XIII Sub Districts,Koto Kampar Districts only the results learn obtained students not optimal, it isseen from the test result, students results learn is still at an average grade class56,67 or still below the value KKM which has been established that 70. Modelsinformation search constitute one way that teachers do it turn on subject matterare considered dry. Students seeking the material in groups and answer theteacher’s question to them. (Hisyam Zaini, 2008:48). The research wasconducted in the classroom seventh at Junior High School Public Three Koto TuoXIII Sub Districts, Koto Kampar Districts. The population in this research wereall students class seventh Junior High School Public Three Koto Tuo XIII SubDistricts, Koto Kampar Districts which amounts to 97 people student. The samplein research taken by Purposive sampling. Class of the sample is class VIIb whichamounts to 32 student’s and class VIIc which amount to 32 student’s. So overallis 64 student’s.Based formulation of the problem, in concluded that there is influenceresult learn Civic Education are tough to learning models Information Searchstudent’s class seventh Junior High School Public Three Koto Tuo XIII SubDistricts, Koto Kampar Districts. Based hypothesis testing value ‫ݐ‬௛௜௧௨௡௚ which isgreater than ‫ݐ‬௧௔௕௘௟ at significant level 5% an 1% (5.128 > 1.671) means oninfluence Result Learn Civic Education are tough use learning methodsInformation Search with learning Methods on student class VII Junior HighSchool Public Three Koto Tuo XIII Sub Districts, Koto Kampar Districts. That isto say, that the more often the better implementation are tough to use learningmodels Information Search the better and also high results learn Student’s inClass VII Junior High School Public Three Koto Tuo XIII Sub Districts, KotoKampar DistrictsKeywords : Learning Model Information Search, Results Learn CivicEducation
THE EFFECTS OF BUDGET PARTICIPATION, ASYMMETRIC INFORMATION, BUDGET EMPHASIS, AND ORGANIZATIONAL COMMITMENT ON BUDGETARY SLACK IN PEMERINTAH KOTA PASURUAN M. Faruq Dwi Jaya; Toto Rahardjo
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.446 KB)

Abstract

This research explain the effect of budget participation, asymmetric information, budget emphasis, and organizational commitment on the incidence of budgetary slack in Pemerintah Kota Pasuruan. This research aims to analyze the effect of budget participation, asymmetric information, budget emphasis, and organizational commitment on the incidence of budgetary slack. In this study, sampling was executed with the purposive sampling technique with the number of 125 participants consisting of Satuan Kerja Pemerintah Daerah functionary on Lembaga Teknis Daerah and Dinas Daerah involved in the preparation of the budget on each office in Pemerintah Kota Pasuruan. The data collecting had been done through direct observation and survey which obtained by dividing the questionnaire to the respondent. This study uses multiple regression analysis methods and tested with F-test and t-test. The analysis shows that there are influences of budget participation, asymmetric information, budget emphasis, and organizational commitment on budgetary slack significantly. It shown by the result of statistical analysis with the value of R square is 0,438, it means that the variable of budget participation, asymmetric information, budget emphasis, and organizational commitment influence only 43,8% on budgetary slack. F-test and t-test shows the positive result or proportional, then if budget participation, asymmetric information, budget emphasis and organizational commitment go up, budgetary slack will go up anyway. Keywords : Budget Participation, Asymmetric Information, Budget Emphasis, Organizational Commitment and Slack Anggaran.
PENGARUH KETIDAKPASTIAN TUGAS, EFEKTIVITAS PENGENDALIAN ANGGARAN DAN JOB RELEVANT INFORMATION TERHADAP KECENDERUNGAN MENCIPTAKAN BUDGETARY SLACK PADA ORGANISASI SEKTOR PUBLIK Setyo Nugroho
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (558.866 KB)

Abstract

Pengaruh Ketidakpastian Tugas, Efektivitas Pengendalian Anggaran dan Job Relevant Information terhadap Kecenderungan Menciptakan Budgetary Slack Organisasi Sektor Publik. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh ketidakpastian tugas, efektivitas pengendalian anggaran dan job relevant information terhadap kecenderungan menciptakan budgetary slack pada organisasi sektor publik lingkup pemerintah pusat. Penelitian dengan metode kuantitatif ini dilakukan terhadap responden para pejabat pengelola perbendaharaan dan bendaharawan pada satuan kerja diwilayah kerja KPPN Purwodadi. Data diuji menggunakan analisis regresi sederhana dan pengujian pengaruh mediasi menggunakan analisis jalur (path). Hasil pengujian menunjukkan bahwa ketidakpastian tugas, efektivitas pengendalian anggaran dan job relevant information tidak berpengaruh secara parsial terhadap kecenderungan menciptakan budgetary slack. Demikian pula dengan efektivitas pengendalian anggaran dan job relevant information dimana kedua faktor tersebut tidak berperan sebagai pemediasi hubungan antara ketidakpastian tugas dan kecenderungan menciptakan budgetary slack. Sementara itu, ketidakpastian tugas berpengaruh terhadap efektivitas pengendalian anggaran dan job relevant information. Ini menunjukkan bahwa pengendalian anggaran dibuat seefektif mungkin untuk mengurangi terjadinya ketidakpastian tugas dan informasi yang relevan dengan pekerjaan dipertimbangkan untuk dapat dipenuhi semaksimal mungkin sehingga mampu mengurangi ketidakpastian tugas. Kata Kunci: penganggaran sektor publik, ketidakpastian tugas, pengendalian anggaran, job relevant information, budgetary slack.
EVALUATION OF ACCOUNTING INFORMATION SYSTEM (CASE STUDY OF HOTEL X SURABAYA) Robertus Tedjobuwono
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.138 KB)

Abstract

The development of accounting information system nowadays is very fast. The demand for transit accommodation is also increasing. This article focuses on how the development of accounting information influences the way of the accommodation services provider in generating the information for accounting purpose. The research method used is qualitative descriptive. The research categorized as qualitative descriptive as the research engaged describes the condition of the object naturally. The instruments used in the research are documents, interview, and observation. The discussion scope is limited into the accounting information system, procedures, flowchart, segregation of duties, application software, and IT infrastructure. The finding shows that there is a different between the suggested theories and the practical in the field. Efficiency and effectiveness of a system is not only handled by the procedures itself, but also the size of the company. The supervision of the owners is the key of the internal control. Moreover, the finding also shows that there is a need of improvement in accounts payable department to maintain its level of accounts payable. Keywords: Accounting, Information System, Accomodation.
THE IMPACT OF COMPUTER ANXIETY, PERSONAL INNOVATIVENESS IN INFORMATION TECHNOLOGY, AND COMPUTER EXPERIENCE ON COMPUTER SELF-EFFICACY Bentarani Suwardi; Zaki Baridwan
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.887 KB)

Abstract

This study aims  to  analyze the relationship between  computer  anxiety, personal  innovativeness  in information technology,  and  computer experience on computer self-efficacy as well as the relation between personal  innovativeness  in information technology and computer experience with computer anxiety, and  the level of computer anxiety based on gender for accounting students. The research is  in the domain  of  information  technology  and  humanistic  viewpoint  on personality traits based on social cognitive theory.It is  quantitative  research  using  primary data  from  116 respondents  of accounting students with 71% female. The survey questionnaires are distributed to 302 students of accounting directly at the end of the class, which are collected for one month.The results of the research data and hypothesis testing using  Structural Equation Modeling  (SEM) based on  Partial  Least  Squares (PLS) and  Social Science Statistical Package (SPSS) shows that computer anxiety (ANX) has direct negative effect  to computer self-efficacy (CSE),  personal innovativeness  in information technology  (PIT) has direct positive effect  to computer self-efficacy (CSE), and personal innovativeness in  information technology  (PIT)  and computer experience  (CEX)  has  direct  negative  effect  to  computer anxiety (ANX), and computer anxiety (ANX) average  level of female  is higher  than  that of male.
The Development of Accounting Information System Flowcharts and Document Techniques of PT. Indostar Building Material Focusing on Revenue Cycle Eldon Darmatatya Andrianus; Eko Ganis Sukoharsono
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.068 KB)

Abstract

The objective of this study is to analyse AIS of PT. Indostar Building Material (IBM) in terms of the sales division and provide the new design of accounting system in order to minimize the number of threats in PT. IBM. In spite of getting a deep understanding to the AIS of PT. IBM, therefore Content Analysis was implemented in narrative way. After analysing the revenue cycle in PT. IBM, it is found that there are ineffective and inefficiency in the system. Hence, a new and applicable design of the AIS in terms of the sales division is presented in this study. Keyword: Accounting Information Systemn, Financial performance, Segregation of duties, Revenue cycle
THE ROLE OF VOUCHER SALES INFORMATION SYSTEM ON HOTEL RESERVATION (Case Study at PT KAHA Tours & Travel Branch Office Malang ) Choirul Huda Tommi Prastawa
Jurnal Administrasi Bisnis Vol 12, No 1 (2014): JULI
Publisher : Fakultas Ilmu Administrasi Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.787 KB)

Abstract

Information is a valuable asset and has an important role for an organization or a company. The rapid progress of computer technology at this time make computer as a data processors are reliable in both of application field. In other side of travel, especially travel agencies both of domestic and international, development rapidly. In practice, a travel agents must use system information, which the system can support the marketing division effectively and efficiently. By using the application of the system of sales information on the process of hotel reservation voucher as expected fed decision support system can be help performance marketing travel agent itself in sales practically, therefore the service sales by travel agents hotel vouchers to consumers growing optimally.  In other side, the information system of reservation process on the sale of hotel vouchers required to evaluate and improve role of voucher sales information system on hotel reservation at PT KAHA Tours & Travel branch office Malang. Key word : Information System, Role, Voucher Sales Information System, Reservation Abstraksi Informasi merupakan aset berharga dan memiliki peranan penting bagi suatu organisasi atau perusahaan. Kemajuan pesat teknologi komputer saat ini membuat komputer sebagai prosesor data yang handal dalam kedua bidang aplikasi. Di sisi lain dari perjalanan, terutama perjalanan lembaga baik dari dalam negeri dan internasional, pengembangan cepat. Dalam prakteknya, sebuah agen perjalanan harus menggunakan sistem informasi, dimana sistem dapat mendukung divisi pemasaran secara efektif dan efisien. Dengan menggunakan aplikasi sistem informasi penjualan pada proses voucher pemesanan hotel seperti yang diharapkan fed sistem pendukung keputusan dapat membantu kinerja pemasaran agen perjalanan itu sendiri dalam penjualan praktis, sehingga penjualan layanan dengan voucher agen perjalanan hotel ke konsumen tumbuh optimal.  Di sisi lain, sistem informasi proses pemesanan atas penjualan voucher hotel yang dibutuhkan untuk mengevaluasi dan meningkatkan peran sistem informasi penjualan voucher untuk reservasi hotel di PT KAHA Tours & Travel kantor cabang Malang. Kata kunci: Sistem Informasi, Peran, Sistem Informasi Penjualan Voucher, Reservation

Page 101 of 2651 | Total Record : 26510

 99   100   101   102   103