Journal Lembaga Penelitian Universitas Langlangbuana
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PENGARUH BUDAYA ORGANISASI TERHADAP KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN SERTA DAMPAKNYA PADA KINERJA MANAJERIAL STUDI PADA KOPAGA WARGA DESA SANGKANHURIP
No full textBudaya organisasi dan karakteristik sistem informasi akuntansi manajemen merupakan konsep yang populer sekaligus kompleks yang diidentifikasikan sebagai faktor yang dapat menyukseskan maupun menggagalkan tercapainya kinerja manajerial. Fenomena yang terjadi pada organisasi di Indonesia adalah kinerja manajerial yang belum sempurna. Demikian pula budaya organisasi dan karakteristik sistem informasi akuntansi manajemen belum menunjukkan kondisi yang ideal. Maksud dan penelitian ini adalah untuk mencapai kebenaran melalui pengujian (konfirmasi) adanya pengaruh budaya organisasi terhadap karakteristik sistem informasi akuntansi manajemen serta dampaknya pada kinerja manajerial. Hasil penelitian diharapkan menjadi bukti bahwa model yang ditawarkan dapat menjadi solusi pemecahan masalah pada kinerja manajerial. Data yang digunakan diperoleh melalui survei dengan mendistribusikan kuesioner pada Kopaga Sauyunan, diolah secara statistik dengan menggunakan SEM-PLS. Metode penelitian ini menggunakan metode explanatory research untuk mendapatkan jawaban mendasar sebab akibat dengan menganalisa penyebab terjadinya masalah pada kinerja manajerial. Hasil penelitian menunjukkan bahwa : (1) budaya organisasi berpengaruh terhadap karakteristik sistem informasi akuntansi manajemen dan (2) karakteristik sistem informasi akuntansi manajemen berpengaruh terhadap kinerja manajerial. 
PENGARUH AUDIT OPERASIONAL DAN SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA KARYAWAN (SURVEI PADA PT GRAHA PANGAN LESTARI)
No full textThe good employee performance is generated thanks to competent of human resources and good corporate control. In the preparation of this thesis the authors do research in PT GrahaPangan Lestari. The purpose of this study is to know how much influence of operational audit and management control system to the employee performance.The method used in research is descriptive verification method, where the technique used in data collection is done by interview, questionnaire, and library research..From result of research indicate that operational audit influenced equal to 28,9% to the employee performance and management control system affecting 47.5% of the employee performance. Thus it can be concluded that operational audit within the company that has been applied properly can affect the employee performance
NALISIS KOINTEGRASI INDEKS HARGA SAHAM DI 5 (LIMA) NEGARA TERHADAP INDEKS HARGA SAHAM GABUNGAN DI INDONESIA (STUDI KASUS PADA NEGARA CHINA, JEPANG, KOREA, TAIWAN, DAN SINGAPURA)
No full textThe economic crisis that struck China caused People Bank of China (PBOC) to establish devaluation strategy to Yuan on 11th of August 2015. This Strategy directly affects the shift on stock price index in the Chinese stock exchange and several global stock exchange. The global stock exhange willingly or not are forced to encounter the same condition, this caused by the volatility and incidents on a stock exchange in a country may be associated with the stock exchange of other countries. The purpose of this study is to analyze the long-term relationship (cointegration) between stock price index in 5 (five) countries on Indonesia Composire Index in Indonesia. The stock price index used in this study is Indeks Harga Saham Gabungan (Indonesia, SSE Composite Index (China), Nikkei 225 (Japan), KOSPI Composite Index (Korea), TSEC Weighted Index (Taiwan), and STI Index (Singapore). This study used the quantitative approach. The data used time series data, that started from August 1, 2012 until August 31, 2015. The cointegration was tested using the Johansen method, which was done in two stage. The first stage using the multivariate cointergration test, by performing overall index of IHSG, SSEC, N225, KOSPI, TWII, dan STI. The second stage using the bivariate cointegration test, which was done by pairing the stock price index. Based on the results aqcuired from the data, it can be concluded that there is long-term relationship (cointegration) between stock price index by overall and in pairs. The KOSPI-IHSG index pair is the mostsignificant long-term index of stock price index, so it can be said that KOSPI index is the index that most influence IHSG
PENGARUH INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT INTERNAL
No full textThis study was conducted to examine the influence of auditor independence and competence on the quality of internal audit. The purpose of the study is to know that with the independence and competence of auditors can improve the quality of internal audit. This research was conducted at PT. Len Industries. Population in this research is auditor, finance and accounting department working in PT. Len Industries. The sampling technique was conducted by Sample Random Sampling with direct questionnaire distribution and obtained by 34 respondents. The primary data retrieval method used is questionnaire method. Analysis method used to test the hypothesis is multiple linear regression. The statistic method used to test the classical assumption first, to test the hypothesis then used t test and processed by using Statistical Product and Service Solutions (SPSS) 23.0. The results showed the influence of independence on internal audit quality by 38%. Internal auditors who have an attitude of independence will have a good impact on the quality of the audit because the higher the independence the higher the quality of audit. The influence of auditor competence on internal audit quality is 16,4% because auditor having high competence able to produce good auditquality. The result of research of influence of independence, auditor competence to internal audit quality equal to 41,5%, it shows that the better of independence attitude and have adequate auditor competence hence also the quality of audit resulted.  
PENGARUH AUDIT OPERASIONAL TERHADAP EFISIENSI DAN EFEKTIVITAS KINERJA KARYAWAN (Studi pada CV. Karya Pratama Gemilang Bandung)
No full textAudit operasional merupakan konsep yang populer sekaligus kompleks yang diidentifikasikan sebagai faktor yang dapat menyukseskan maupun menggagalkan tercapai nya kinerja manajerial. Fenomena yang terjadi pada organisasi di indonesia adalah kinerja manajerial yang belum sempurna. Demikian pula Efisiensi dan Efektivitas Kinerja Karyawan belum menunjukan kondisi yang ideal. Maksud penelitian ini adalah untuk mencapai kebenaran melalui pengujian (konfirmasi) adanya pengaruh Audit Operasional terhadap Efisiensi dan Efektivitas Kinerja Karyawan. Hasil penelitian diharapkan menjadi bukti bahwa model yang ditawarkan dapat menjadi solusi pemecahan masalah pada kinerja karyawan. Data yang digunakan diperoleh melalui survei dengan mendistribusikan kuesioner pada CV.Karya Pratama Gemilang, diolah secara statistik dengan menggunakan SPSS. Metode penelitian menggunakan metode explanatory research untuk mendapatkan jawaban mendasar sebab akibat dengan menganalisa penyebab terjadinya masalah pada Efisiensi dan Efektivitas kinerja karyawan. Hasil penelitian ini menunjukkan bahwa : (1) Audit Operasional tidak berpengaruh terhadap Efisiensi kinerja karyawan dan (2) Audit Operasional tidak berpengaruh terhadap Efektivitas kinerja karyawan. 
PENGARUH TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN PADA BANK CENTRAL ASIA
No full textThis research aims to analyze the influence of information technology and internal controls of the quality of accounting information system management in Bank Central Asia, Tbk KCP Batununggal Bandung. The research of using primary data obtained through the dissemination of the questionnaire to the 40 respondents, then to a question in the questionnaire is divided into three categories. That where there are 6 questions about information technology, 4 regarding internal control, as well as 9 questions about management accounting system. In this study the employees of PT Bank Central Asia, Tbk KCP Batununggal serve as the object of research. Methods of analysis used consists of the type of analysis, the descriptive analysis and structural equation modeling through Analysis (Structural Equation Modeling – SEM). Data that have been obtained are then processed using the SPSS program 23.0 For Windows. The results of the research showed that information technology and internal controls is very influential to the quality of the accounting information system management in Bank Central Asia, Tbk KCP Batununggal Bandung
PENGARUH MANAJEMEN INFRASTRUKTUR DAN MANAJEMEN KONTRIBUSI TERHADAP KINERJA PERUSAHAAN
No full textDidalam organisasi yang sukses, kemampuan individu diubah menjadi kemampuan organisatoris yang merupakan penghargaan bagi individu. Kemampuandalam bentuk komitmen dan kompetensi yang dimiliki oleh individu merupakan asset intellectual capital yang sangat penting bagi organisasi. Hal ini menggambarkan bahwa perananan management employee contribution sebagai karyawan yang unggul (employee champion) terhadap pembentukan intellectual capital melalui peningkatan kompetensi dan komitmen memiliki keterkaitan yang sangat erat dengan penciptaan modal intelektual
PENGARUH KONFLIK PERAN DAN KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR INTERNAL (Studi Pada PSTNT Batan Bandung)
No full textTujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh konflik peran dan ketidakjelasan peran terhadap kinerja auditor internal. Hasil penelitian ini menunjukan bahwa ada pengaruh yang signifikan dari konflik peran dan ketidakjelasan peran terhadap kinerja auditor internal pada PSTNT Batan di kota Bandung . Dalam menjalankan tugas dan fungsinya auditor internal selalu dihadapkan pada konflik-konflik. Hal tersebut dikarenakan para auditor internal adalah pegawai yang sehingga tidak menutup kemungkinan bahwa auditee yang mereka periksaadalah sejawat mereka sendiri. Konflik peran dan ketidakjelasan peran yang dialami oleh auditor internal dapat menyebabkan adanya tekanan-tekanan yang pada akhirnya akan berpengaruh negatif terhadap kinerja auditor dalam menyelesaikan pekerjaannya. Metode yang digunakan dalam penelitian ini adalah metode survei dan teknik pengumpulan data dilakukan menyebarkan kuesioner. Analisis data dalam penelitian ini menggunakan beberapa analisis regresi linier dengan menggunakan software SPSS
Kompensasi dan Komunikasi Kerja Berpengaruh Terhadap Kepuasan Kerja
Get PDFTujuan dari penelitian ini adalah untuk menganalisa kompensasi, komunikasi kerja berpengaruh terhadap kepuasan kerja. Adapun objek p enelitian yang dipilih dalam studi kasus ini adalah Staf Kolektor PT BPR Karyajatnika Sadaya Wilayah Bandung Raya. Jumlah sampel yang diambil sebanyak 412 responden. Pengumpulan data penelitian menggunakan Penelitian Kepustakaan ( Library Research ) dan Penelitian Lapangan ( Field Research ). Metode Analisa Data yang digunakan Desktiftip da n Verifikatif. Analisa Data yang dipakai adalah Analisa Jalur ( Path Analysis ) sebesar 0,635 atau sebesar 63,5% dimana nilai tersebut diperoleh dari penjumlahan pa rsial masing-masing variabel (0,413 + 0,222). Jadi dalam penelitian ini 63,5% kepuasan ke rja karyawan dipengaruhi oleh kompensasi dan komunukasi kerja
Quadruple Helix Innovation Model for Rural Development: The Case of Sukaraja Tourist Village in Indonesia
Get PDFTourist villages in Indonesia have a very important role in rural development. The village is the smallest unit of rural development in Indonesia that has its own autonomy in management. Even though there are many innovation models have been well developed in some parts of the world, but it has yet to be implemented in Indonesia. Quadruple helix innovation model has been introduced in developed countries to develop their countries. Thus, this model is seen suitable to be adapted in some villages in Indonesia to achieve prosperity and to improve the welfare of Indonesian society. In general, this research is aimed to adapt the quadruple helix innovation model for the tourist village in Tasikmalaya, West Java, Indonesia. Specifically, this research is aimed to (1) identify the driver for the village development, (2) examine the process of village development, and (3) adapt a model of the village process development. The design for this research is a case study. This case study is conducted in a Sukaraja tourist village in Tasikmalaya, West Java that is chosen purposely. Sukaraja Village is chosen as a study location because it has economic potential in terms of tourism and handicrafts. From the existing condition of socioeconomic and cultural in Sukaraja Village this study adapts a quadruple helix innovation model using soft system methodology to achieve prosperity and to improve the welfare of the village community. The results of this study show that (1) the driver for the village development is a tourism industry that have to manage professionally, therefore have to run by village-owned enterprise (2) the process of village development is a holistic process and cannot be done just by single institution, and (3) the model of process development called a quadruple helix innovation model, which is using synergies from four institutions in the village, there are the village government, the village industries, the village education system and the village industrial community. As a whole, the quadruple helix innovation model can be used to improve village welfare communities and in turn will enhance the prosperity of Indonesian society as a whole