Jurnal Riset Ekonomi dan Bisnis
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Responsiveness of Government Organization To Citizens’ Demands : A Study Of Service Quality of Driving License Department In Surabaya City Indonesia
Get PDFKendali warga negara atas aktivitas pemerintah adalah perlu di dalam budaya demokrasi. Kecenderungan tanggung-jawab dan mutu telah mempengaruhi sektor publik yang menuntut tanggung-jawab dan peningkatan kesadaran publik. Menurut pendekatan manajemen publik yang baru, menunjukkan bahwa tantangan ini harus dipahami sebagai suatu konsep yang menyeluruh dari persepsi warga negara tentang operasi sektor publik dan tingkat organisasi publik yang sadar akan kebutuhan publik.Studi ini membuktikan suatu pengujian empiris hubungan antara permintaan warga negara dan kemampuan reaksi pejabat publik. Permintaan warga negara digambarkan sebagai persepsi warga negara atas layanan yang berkualitas yang disajikan oleh pemerintah, diterangkan dengan tiga variabel: kemampuan reaksi umum, kepuasan atas pelayanan, dan kepuasan atas operasional. Kemampuan reaksi pejabat publik dibagi dua kelompok. Pertama, kebijakan publik dan budaya organisasi menerangkan tingkatan makro yang diterangkan dengan tiga variabel: orientasi bisnis-sosial, kewiraswastaan, dan etika. Ke dua, sumber daya manusia dan mutu pegawai negeri menerangkan tingkatan yang mikro, diterangkan dengan tiga variabel: mutu kepemimpinan dan para manajer, mutu karyawan, dan tekanan. Dengan menggunakan three multiple hierarchical regression analysis diperoleh hasil riset yang menunjukkan bahwa kebijakan publik dan budaya organisasi mendominasi hubungan tersebut yang dirasakan oleh warga negaraKeywords: Kemampuan, Kepuasan, Orientasi Bisnis-Sosial, Kewiraswastaan, Etika, Mutu Kepemimpina
Organizational Commitment Memperkuat Budget Participation Dengan Budgetary Slack
Get PDFBudget is one of instrument of management control and as primary component of financial planning on the future. Budget have two important roles, that’s in planning and control process. In order that budget processing can bring out budget which can function as planning and control instrument, mean not happened budgetary slack, so the manager center of accountability must participate (budget participation) in the budget processing. Not only required their participation in budget processing but also is needed their commitment (organization commitment) in budget execution.Base on description above, this research purpose to test effect of budget participation to budgetary slack, and to test moderate effect of organizational commitment which ability to strengthen relation between budget participation with Budgetary slack. To fulfill this research purpose, primary data applied in this research. These data analyzed by multiple regression approach through SPSS application program. Population in this research are managers of PT. PLN (Persero) Area Pelayanan dan Jaringan Surabaya Selatan, cited 23 managers. 23 managers are entirely becomes sampel of research. Result of this research indicates that : a) there is negative impact of service quality on customer satisfaction, but not significant, b) there is positive impact customer-perceived value on customer satisfaction, and c) there is positive impact customer satisfaction on customer loyalty. Detail discussion, implication and limitation of this research will be explained under consideration following. Keywords : Organizational Commitment, Budget Participation, Budgetary Slac
Perilaku Etis Mahasiswa dan Dosen Ditinjau Dari Faktor Individual Gender dan Locus ff Control (Studi Empiris Pada Fakultas Ekonomi Universitas X di Jatim)
Get PDFCollege are produced of professional human resource who have qualification according to its science area and ethical behavior expected can fulfill requirement of market. Target of this research to analyze difference of ethical behavior lecturer and student evaluated from gender individual factor and locus of control. Also prove ethical behavioral relation between lecturer and student Research population are student which have gone through more than 120 SKS, questioner propagated 262 exemplar, return 262 exemplar and can be processed 223. While lecturer disseminated 109 exemplar, return 56 exemplar and can be processed 44. Examination of conducted data quality that is validity test, reliability, and normality, while hypothesis test for first Hypothesis, second, fifth to sixth and also use test of one - Way Anova, and fourth and third hypothesis used correlation test ( Pearson and of Partial Correlation)Result of this research : 1) there are difference of ethical behavior between men student with woman student. 2)no difference of ethical behavior between man dan woman lecturer Faculty of Economics University X. 3) there are positive relation between ethical behavior of lecturer with student. 4) there are interaction of gender to relation between ethical behavior lecturer with student 5) there are difference of ethical behavior between student of LOC internal with LOC eksternal 6) there are difference of ethical behavior between lecturer with internal LOC and lecturer with LOC eksternal.Keywords : Ethical Behavior, Gender, Locus of Contro
Analisis Perbedaan Kinerja Keuangan Pada Koperasi Mandiri Di Kabupaten Banyuwangi Atas Jasa Kantor Akuntan Publik
Get PDFThere are three sectors that give contribution in Indonesia economics, those are private sectors, co-operation and public sectors. Co-operation, that frequently called as “soko guru” Indonesia economics do not have a significant development. There are many evidence that make co-operation have a bad performance, many trouble in mismanagement, that make this institusion are not developed.Such kind of trouble is the lack of human resourcess skill in accounting. Accounting is needed in business to inform the right performance of the entity, It is also needed for the stakeholder to make a right decision on business. The role of public accountant to consultate co-operation in improving their skill in accounting is needed. Hopefully by the assistance of a public accountant, co-operation can improve their financial performance, so the entity could eficiently operationalized.The purpose of this research is to examine the role of public accountant in its assistance in co-operation work. Therefore, it was examined the difference of co-operation financial performance in co-operation that have accountant public assistance and co-operation that have not accountant public assistance.Sample of this research are co-operation that located in Banyuwangi. Financial performance ratios, those are net profit margin ration, current ratio and debt ratio used as variables in this research. The statistics tools to examine the hypotheses is t test.The research found that there are no differences in co-operation that use accountant public and none.Keywords: Net Profit Margin, Current Ratio, Debt Ratio, Financial Performance, Co-Operation, Public Accountan