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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN SISTEM PENGENDALIAN INTERNAL, AKUNTABILITAS PUBLIK, DAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL MODERASI ., Made Sawitri; ., I Gusti Ayu Purnamawati, S.E.; ., Nyoman Trisna Herawati, SE.AK,M.Pd.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 3, No 1 (2015):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.5250

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh (1) partisipasi penyusunan anggaran terhadap kinerja manajerial (2) partisipasi penyusunan anggaran terhadap kinerja manajerial dengan sistem pengendalian internal sebagai variabel pemoderasi (3) partisipasi penyusunan anggaran terhadap kinerja manajerial dengan akuntabilitas publik sebagai variabel pemoderasi (4) partisipasi penyusunan anggaran terhadap kinerja manajerial dengan job relevant information sebagai variabel pemoderasi. Penelitian ini merupakan penelitian kuantitatif. Penelitian ini dilakukan pada Satuan Kerja Perangkat Daerah Kabupaten Bangli tepatnya pada 13 dinas dan 6 badan. Subjek pada penelitian ini adalah kepala dinas atau badan, sekretariat, kepala sub bidang, kepala seksi, kepala sub bagian, dan UPTD. Teknik pengumpulan sampel menggunakan purposive sampling. Sampel pada penelitian ini sebanyak 92 orang. Metode penelitian data dilakukan dengan kuesioner yang menggunakan skala likert 1-5. Teknik analisis data yang digunakan yaitu uji validitas, uji reliabilitas, uji normalitas, uji heteroskedastisitas, uji multikoloniearitas, analisis sederhana dan Moderated Regression Analysis (MRA) dengan bantuan SPSS 18.0. Hasil penelitian ini menunjukkan bahwa (1) partisipasi penyusunan anggaran berpengaruh positif terhadap kinerja manajerial, (2) sistem pengendalian internal tidak bisa memoderasi partisipasi penyusunan anggaran terhadap kinerja manajerial, (3) akuntabilitas publik tidak bisa memoderasi partisipasi penyusunan anggaran terhadap kinerja manajerial, (4) job relevant information tidak bisa memoderasi partisipasi penyusunan anggaran terhadap kinerja manajerial. Kata Kunci : partisipasi penyusunan anggaran, sistem pengendalian internal, akuntabilitas publik, job relevant information, kinerja manajerial, SKPD Abstract The study was conducted in order to find out the effect of (1) budgetting participation on the managerial performances, (2) budgetting participation on the managerial performances with the internal control system as moderating variable, (3) budgetting participation on the managerial performances with the public accountability as moderating variable, (4) budgetting participation on the managerial performances with the job relevant information as moderating variable. This quantitative design study was conducted at the local government works unit offices in particular at 13 agency and 6 body offices, with the subjects involved such as head agency offices, secretariat offices, head sub-sections, head sections, and UPTD. There were about 92 respondents selected as the samples by using purposive sampling. The data were collected by using questionnaires designed based on 5-1 Liker sclaes. The data were analyzed in terms of validity testing, reliability testing, normality testing, heteroskedastisity testing, multiheteroskedastistity testing, simple and moderated regression analysis supported by SPSS. Version 18.0. The results indicated that (1) budgetting participation had a positive effect on the managerial performances, (2) the internal control system could not became a moderating variable on the budgeting participation on the managerial performances, (3) the public accountability could not become a moderating variable on the budgetting participation on the managerial performances, (4) job relevant information could not become a moderating variable on the budgetting participation on the managerial performances.keyword : budgetting participation, internal control system, public accountability, and job relevant information, managerial performances, SKPD
Effectiveness of Information Service with Problem Based Learning Model to Improve Self Control of Students in Junior High School. Raudhatul Jannah; Yarmis Syukur; Netrawati Netrawati
International Journal of Applied Counseling and Social Sciences Vol 1, No 1 (2019): International Journal of Applied Counseling and Social Sciences
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (701.345 KB) | DOI: 10.24036/005296ijaccs

Abstract

Students in learning activities show low self-control behaviors, namely during ongoing learning activities students often carry out activities that are not related to the learning process. Efforts can be made to improve students' self control by carrying out information services with problem based learning model . The research methodology used is quantitative, this type of research is Quasi Experiment with the design of The Non Equivalent Control Group Design. The subjects of this study were class VIII 3 students as an experimental group and class VIII 8 students as a control group at SMP Negeri 13 Padang. The research instrument used was a Likert model scale. Data were analyzed using the Wilcoxon Signed Ranks Test and the Kolmogorov-Smirnov Two Independent Sample test. The results showed that the information service with problem based learning model was effective to improve students' self control.
The Information Service in Developing the Students’ Discipline Associated to the Utilization of School Canteen Andrian Novialdi; Prayitno Prayitno; Marjohan Marjohan
International Journal of Applied Counseling and Social Sciences Vol 1, No 1 (2019): International Journal of Applied Counseling and Social Sciences
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (732.664 KB) | DOI: 10.24036/005297ijaccs

Abstract

This research begins from the condition of students’ discipline associated to the utilization of school canteen. The aim of the research is to obtain an overview regarding the information services provided by the guidance and counseling teachers. The background of the research is about the students’ discipline associated to school canteen, condition and role of school canteen and also the role of guidance and counseling service particularly information service. The research used a descriptive quantitative method. Then, the population was the principal, guidance and counseling teachers, and students in Padang City Vocational School who were selected by using the purposive sampling technique. The research findings are: 1) the condition and role of school stalls according to the opinion of principal are in good category and according to the opinion of guidance and counseling teachers are in good enough category. 2) Students' disciplin in the utilization of school canteen according to the opinion of guidance and counseling teachers are good, meanwhile the student' opinions  are good enough category. 3) The implementation of information services associated to the utilization of school canteens according to guidance and counseling teachers and students is in the good category.
The development of guidelines to improve the interpersonal communication of students in preparation for entering the workforce thought information services Fitri Yunizar; A. Muri Yusuf; Yarmis Syukur
International Journal of Applied Counseling and Social Sciences Vol 1, No 2 (2020): International Journal of Applied Counseling and Social Sciences
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.094 KB) | DOI: 10.24036/005337ijaccs

Abstract

Communication is very important in the world of work. With communication, individuals can socialize with other individuals well. But in reality, there are still many individuals who have not been able to communicate well. Vocational High School (SMK) is a secondary education that prepares students to become professional workers. Therefore, it is expected that SMKs can produce students who understand and can communicate well. Interpersonal communication is sending messages from individuals to other individuals with direct effects and feedback. This research is a research development that aims to develop guidelines to improve interpersonal communication of vocational high school students in entering into the world of work through information services. The sample selection uses purposive sampling. The results of this study indicate a material feasibility test score of 78.9 with a feasible category and expert judgment on the appearance of an appearance with an average score of 85.7 with a very feasible category. As for the practicality test an average score of 92.8 with a high category.
The Effectiveness of Information Services with the Jigsaw Cooperative Learning Model to Improve the Understanding of Discipline Learning of the Student Arip Martua Hasibuan; Riska Ahmad; Yarmis Syukur
International Journal of Applied Counseling and Social Sciences Vol 1, No 1 (2019): International Journal of Applied Counseling and Social Sciences
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.729 KB) | DOI: 10.24036/005313ijaccs

Abstract

The less understanding of the discipline learning by the student causes students to violate the rules and regulations that have been set in the school environment. This problem occurs because students are not aware of the meaning of the discipline learning, so it takes effort to improve students' understanding of the discipline learning. The understanding of learning discipline of the student is not seen in terms of attendance at school, taking lessons in class, managing time, school rules and free time. One of the efforts that made in improving student understanding is by the information service of the Jigsaw Cooperative Learning model. This study aimed to test the effectiveness of information services with the Jigsaw Cooperative Learning model to improve students' understanding of the discipline learning. This research used quantitative methods. The type of research was a Quasi Experiment with the design of The One Group Pretest-Posttest (without using a control group). The population of this study were Dian Andalas Padang High School students and the sample was selected using the Purposive Sampling technique. The instrument of the research was using a Likert Scale model (a questionnaire about the understanding of student learning discipline), the data were analyzed with the Wilcoxon Signed Ranks Test with the help of SPSS version 20. The results showed that the average score of pretest 123 and posttest 160. Based on the results of this study, it was concluded that the service information with the Jigsaw Cooperative Learning model is effective for increasing understanding of student learning discipline.
Information Services Using Problem Based Learning (PBL) Methods To Increase The Emotional Quotient (EQ) Of Students Neci Yalisma; Neviyarni Neviyarni; Marjohan Marjohan
International Journal of Applied Counseling and Social Sciences Vol 2, No 2 (2021): International Journal of Applied Counseling and Social Sciences
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.737 KB) | DOI: 10.24036/005414ijaccs

Abstract

Emotion is a feeling that arises in students, both positive and negative, a phenomenon that often occurs in schools that there are still students who have negative emotions, such as being angry with friends in class, in this study students should be able to regulate emotions so as not to have a negative impact on themselves nor other people. This study aims to increase the emotional quotient of class X and XI students. This research is experimental research, the type of research used is a quasi-experimental design with a nonequivalent control group design. The sampling technique used was purposive sampling. The number of samples of  60 people who are categorized as low on the student's emotional quotient, the class sample is divided into two groups: 1) the experimental group of 30 people and 2) the control group of 30 people. The instrument used was a anemotional quotient questionnaire. The results of the emotional quotient show that there is an increase in the emotional quotient of students between the experimental group before and after the treatment of information services using the problem-based learning method is carried out, there is an increase in the emotional quotient of the control group students before and after being provided with information services without the problem-based learning method, there is a significant difference in the level students' emotional quotient between the experimental group that was provided with information services using the problem-based learning method and the control group that was provided with information services. Thus, information services using problem-based learning methods are effective in increasing students' emotional quotient.
The Implementation of Learning Model React (Relating, Experiencing, Applying, cooperating And Transfering) Improving The Motivation and Learning Results Computer Skills and Information Management (KKPI) of Class XP1 Students subject of SMK Negeri 2 Singaraja In the Academic Year 2011/2012 Ayu Karunia Komala Dewi, Putu
KARMAPATI (Kumpulan Artikel Mahasiswa Pendidikan Teknik Informatika) Vol 1, No 4 (2012)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/karmapati.v1i4.19586

Abstract

The classroom action research was aimed: (1) improving the students'motivation of class XP1 on microsoft excel material through the implementationof learning model REACT, (2) improving the students’ learning results of classXP1 in microsoft excel material through the implementation of learning modelREACT, (3) describing students’ response towards the implementation of learningmodel REACT in microsoft excel material.The current research was a CAR in which the subjects of the study werethe class XP1 students of SMK Negeri 2 Singaraja at the academic year2011/2012 with the object of the study being the students’ motivation to learn andtheir learning results on microsoft excel material. Data on students’ motivationwere collected using motivation questionnaires; cognitive test, psychomotoricobservation sheets, and affective observation sheets were utilized to gather data onstudents’ learning results; to collect data on students’ response, responsequestionnaire was employed. Data analysis of motivation, learning results andstudents’ response is done by determining the average score obtained, namelydividing the total score by the number of students.Based on the results of the revealed survey that: (1) the increase average ofstudents' motivation on subjects KKPI (Computer Skills and InformationManagement), especially on Microsoft Excel material was 7.49 or 11.48%, inwhich the average of student’s motivation in cycle I was 65.24 and in cycle II was72.73 high qualification, (2) the increase average of student’s learning outcomeswas 12.11 or 16.57% in which the average of student’s learning outcomes ofstudents 73.05 with classical completeness in cycle I was 59.46%, whereas incycle II was 85.16 with classical completeness was 91.89%, (3) student responsetoward the application of learning models REACT on subjects KKPI especially inMicrosoft Excel material was positive with average 78.22.
The Implementation Of Self Regulated Learning Model To Improve The Technology Of Information And Communication Students’ Learning Results Class Of VIII A SMP Bhaktiyasa Singaraja At 2012/2013 Academic Year Sudadiartharia, Komang
KARMAPATI (Kumpulan Artikel Mahasiswa Pendidikan Teknik Informatika) Vol 2, No 1 (2013)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/karmapati.v2i1.19627

Abstract

This study were aimed at improving the technology of information andcommunication students’ learning results by applying Self Regulated Learning (SRL) type, and knowing students’ responses about SRL type implementation.Subjects of the study were the class VIII A students of SMP BhaktiyasaSingaraja at the first semester in the academic year 2012/2013, which involve 26 students. The design of this study was Classroom Action Research (CAR) that consists of two cycles. The data collected in this research is the result of learning and response against the implementation of SRL learning of model students in the subject of information technology and communication. Data of students learning results were collected using test and observation where as data of students responses were collected using questionnaire.The result of this study showed that (1) there are improvement of students’learning results. This was showed by amounts of classical success on the first cycle was about 65.38%, and on the second cycle was about 84.61%.The improvement of this learning results was about 19.23%. (2) the average amounts of students’ responses about SRL type implementation belong to positive responses that was about 43,92. Theresearcher concluded that the implementation of SRL type on technology of information and communication lesson was improved students’ learning result and got a positiveresponses.
DEVELOPING TEAM ASSISTED INDIVIDUALIZATION INTERACTIVE LEARNING MEDIA FOR THE TECHNOLOGY OF INFORMATION AND COMMUNICATION SUBJECT WITH THE TOPIC OF GRAPHIC DESIGN FOR GRADE XII STUDENTS IN SMAN 1 SUKASADA IN THE ACADEMIC YEAR 2011/2012 Yunia Ardianti, Ni Made
KARMAPATI (Kumpulan Artikel Mahasiswa Pendidikan Teknik Informatika) Vol 1, No 1 (2012)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/karmapati.v1i1.19518

Abstract

This study aimed at (1) designing and implementing the development of TAIbased interactive learning media for the technology of information andcommunication subject with the topic of graphic design for grade XII students ofSMAN 1 Sukasada; (2) knowing the students and teachers’ response towards thedevelopment of TAI based interactive learning media for the technology ofinformation and communication subject with the topic of graphic design.This study was in the form of Research and Development/ R&D with the designdeveloped by Dick and Carey. It involved the students from SMAN 1 SUKASADAin the academic year of 2011/2012. The data were taken from interview. The validityof TAI based learning media as well as students and teachers’ responses werecollected through questionnaire. The data were then analyzed descriptively.Waterfall model was used in the development of TAI based learning mediawhich was designed by using DFD (Data flow Diagram). It was also implemented byusing Adobe Dreamwaver CS3 software. The result of students’ response analysisshowed that 9% of the students gave extremely positive response, while 87% studentsgave positive response and 4% of the students gave less positive response. Therewere no students who gave negative or extremely response to it. The students’average score was 65, 78 points. It showed that the students’ response to thedevelopment of TAI based learning media was in the positive level. Meanwhile theresult of data analysis on the teachers’ response showed that 100% of the teachergave positive response to the development of the media.Key words: interactive learning media, cooperative, TAI (team assistedindividualization)
Evaluating the Satisfaction of the User of the Accounting Information System Application of PT. Unilever TBK With an EUCS Evaluation Model Renaldy, Muhamad Rahnata
Jurnal Ilmiah Mahasiswa FEB Vol 9, No 2: Semester Genap 2020/2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

Penelitian ini bertujuan untuk memahami evaluasi dari pengaplikasian system informasi akuntansi yang di operasikan oleh departemen akuntansi dan departemen terkait, dimana dalam hal ini menggunakan aplikasi SAP. Hasil analisa dan data yang ditulis adalah berdasarkan hasil dari proses interviu yang di laksanakan, diambil dari karyawan PT Unilever Indonesia Tbk yang telah dipilih berdasarkan perjanjian yang telah disepakati sebelumnya. Penelitian ini dimulai dengan menganalisa pertanyaan yang akan ditanyakan kepada para narasumber dengan cara mengumpulkan informasi dari laporan tahunan aplikasi SAP dan juga dari analisa tren dan situasi terkini. Untuk melakukan evaluasi, akan menggunakan EUCS (End-User Compuitng Satisfaction) instrumen survei. Instrumen EUCS menggunakan 5 kriteria (Konten, Format, Akurasi dan kemudahan penggunaan) untuk menilai kepuasan karyawan yang menggunakan aplikasi SAP. Untuk menegtahui lebih dalam tentang kepuasan para karyawan, setiap kriteria akan diliputi dengan 5 pertanyaan yang detail yang akan ditanyakan kepada narasumber. Hasil dari interviu akan dinilai berdasarkan pengalaman narasumber, dan tingkat kepuasan yang akan dipisah menjadi 4 tingkatan kepuasan. Hasil dari penelitian ini menunjukan bahwasan nya aplikasi SAP sangat membantu para pengguna nya dan mereka puas dengan aplikasi nya berdasarkan 5 kriteria dari EUCS.Kata Kunci : Sistem Informasi Akuntansi, SAP, EUCS, dan Kepuasan

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