1,721,070 research outputs found
Pengaruh Komitmen Organisasi terhadap Hubungan Antara Partisipasi Anggaran dengan Senjangan Anggaran pada Perguruan Tinggi Swasta di Kota Medan
No full textDiscussion about the effect of budget participation to the budget slack still inconsistent and caused a contradictive conclusion. Because of that, this study wants to assess the consistency with the previous studies. This study will examine the effect of organization commitment to the relationship between budget participation and budget slack at the private university in Medan. Sample drawn with the non-probability sampling method and the 37's units’ analysis were the middle managers of the private university in Medan. Statistical method that used to test the hypothesis were the simple regression for the first hypothesis (budget participation affected budget slack) and moderated regression analysis for the second hypothesis (organization commitment affected relationship between budget participation and budget slack). The results of this study were; First, H1 rejected and this means that budget participation has no relationship with budget slack; Second H2 rejected and this means that organization commitment has no effect to the relationship between budget participation and budget slack. This study has limitation in data collection so it cannot be generalized with the real fact. In the future, this study can be extended by next researcher in the management accounting's field, especially the effect of budget participation to the budget slack in the private university institution. Keywords: budget participation, organization commitment, budget slackPembahasan tentang pengaruh partisipasi anggaran dengan senjangan anggaran masih menunjukan ketidak konsistenan sehingga hasil yang diperoleh saling bertentangan. Oleh karena itu, penelitian ini dilakukan untuk melihat konsistensinya dengan penelitian sebelumnya. Penelitian ini membahas pengaruh komitmen organisai terhadap hubungan antara partisipasi anggaran dengan senjangan anggaran dengan objek penelitian PTS di kota Medan. Sampel penelitian ini dipilih dengan menggunakan metode sample tidak acak (non probability sampling) dengan unit analisisnya adalah 37 pimpinan menengah dari PTS di kota Medan. Data dikumpulkan dengan cara menyebarkan kuesioner keseluruh PTS yang ada. Metode statistic yang digunakan untuk menguji hipotesis adalah model regresi sederhana untuk hipotesis pertama yaitu partisipasi anggaran mempunyai pengaruh terhadap senjangan anggaran dan menggunakan analisis uji interaksi regresi (Moderated Regresion Analysed) dengan paket bantuan program SPSS untuk pengujian hipotesis kedua yaitu komitmen organisasi mempunyai pengaruh terhadap hubungan antara partisipasi anggaran dengan senjangan anggaran. Hasil penelitian ini menunjukan bahwa : pertama ; H1 ditolak, berarti partisipasi anggaran tidak mempunyai pengaruh terhadap senjangan anggaran, kedua; H2 ditolak berarti komitmen organisasi tidak mempunyai pengaruh terhadap hubunqan antara partisipasi anggaran dengan senjangan anggaran. Penelitian ini memiliki keterbatasan dalam metode pengumpulan data sehingga penelitian ini belum mampu digeneralisasi karena hal tersebut. Diharapkan hasil penelitian ini dapat dilanjutkan oleh peneliti-peneliti berikutnya dibidang akuntansi manajemen, khususnya pengaruh partisipasi anggaran terhadap senjangan anggaran pada institusi PTS di Indonesia Kata kunci : Partisipasi anggaran, komitmen organisasi dan senjangan anggaran116 HalamanTesis Magiste
Pengaruh Komitmen Organisasi terhadap Hubungan Antara Partisipasi Anggaran dengan Senjangan Anggaran pada Perguruan Tinggi Swasta di Kota Medan
No full textDiscussion about the effect of budget participation to the budget slack still inconsistent and caused a contradictive conclusion. Because of that, this study wants to assess the consistency with the previous studies. This study will examine the effect of organization commitment to the relationship between budget participation and budget slack at the private university in Medan. Sample drawn with the non-probability sampling method and the 37's units’ analysis were the middle managers of the private university in Medan. Statistical method that used to test the hypothesis were the simple regression for the first hypothesis (budget participation affected budget slack) and moderated regression analysis for the second hypothesis (organization commitment affected relationship between budget participation and budget slack). The results of this study were; First, H1 rejected and this means that budget participation has no relationship with budget slack; Second H2 rejected and this means that organization commitment has no effect to the relationship between budget participation and budget slack. This study has limitation in data collection so it cannot be generalized with the real fact. In the future, this study can be extended by next researcher in the management accounting's field, especially the effect of budget participation to the budget slack in the private university institution. Keywords: budget participation, organization commitment, budget slackPembahasan tentang pengaruh partisipasi anggaran dengan senjangan anggaran masih menunjukan ketidak konsistenan sehingga hasil yang diperoleh saling bertentangan. Oleh karena itu, penelitian ini dilakukan untuk melihat konsistensinya dengan penelitian sebelumnya. Penelitian ini membahas pengaruh komitmen organisai terhadap hubungan antara partisipasi anggaran dengan senjangan anggaran dengan objek penelitian PTS di kota Medan. Sampel penelitian ini dipilih dengan menggunakan metode sample tidak acak (non probability sampling) dengan unit analisisnya adalah 37 pimpinan menengah dari PTS di kota Medan. Data dikumpulkan dengan cara menyebarkan kuesioner keseluruh PTS yang ada. Metode statistic yang digunakan untuk menguji hipotesis adalah model regresi sederhana untuk hipotesis pertama yaitu partisipasi anggaran mempunyai pengaruh terhadap senjangan anggaran dan menggunakan analisis uji interaksi regresi (Moderated Regresion Analysed) dengan paket bantuan program SPSS untuk pengujian hipotesis kedua yaitu komitmen organisasi mempunyai pengaruh terhadap hubungan antara partisipasi anggaran dengan senjangan anggaran. Hasil penelitian ini menunjukan bahwa : pertama ; H1 ditolak, berarti partisipasi anggaran tidak mempunyai pengaruh terhadap senjangan anggaran, kedua; H2 ditolak berarti komitmen organisasi tidak mempunyai pengaruh terhadap hubunqan antara partisipasi anggaran dengan senjangan anggaran. Penelitian ini memiliki keterbatasan dalam metode pengumpulan data sehingga penelitian ini belum mampu digeneralisasi karena hal tersebut. Diharapkan hasil penelitian ini dapat dilanjutkan oleh peneliti-peneliti berikutnya dibidang akuntansi manajemen, khususnya pengaruh partisipasi anggaran terhadap senjangan anggaran pada institusi PTS di Indonesia Kata kunci : Partisipasi anggaran, komitmen organisasi dan senjangan anggaran116 HalamanTesis Magiste
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
ANALISIS DAERAH RAWAN LONGSOR UNTUK PENATAAN PENGGUNAAN LAHAN
Full text linkAbstrak: Longsor merupakan bencana yang sering terjadi di Indonesia terutama pada wilayah-wilayah yang mempunyai curah hujan tinggi dan kondisi lereng yang kurang stabil. Pemetaan daerah rawan terhadap bencana merupakan hal yang mutlak dilakukan dalam pengelolaan suatu wilayah di daerah bencana. Pembuatan peta zone rawan longsor dalam penelitian ini merupakan langkah awal dalam rangka penataan penggunaan lahan di Kecamatan Kaligesing. Kombinasi Sistem Informasi Geografi (SIG) dan Analisis Hierarki Proses (AHP) merupakan teknik yang digunakan dalam pemetaan. Faktor-faktor seperti bentuklahan, tekstur tanah, batuan, relief/lereng, dan penggunaan lahan menjadi faktor pertimbangan dalam penentuan daerah rawan longsor. Hasil dari pemetaan divalidasi dengan distribusi kejadian longsor di daerah penelitian Penataan penggunaan lahan diperoleh dari hasil analisis kombinasi peta daerah rawan longsor dan kemampuan lahan. Hasil penelitian menunjukan lebih dari 40% wilayah Kecamatan Kaligesing merupakan daerah rawan longsordengan kategori sedang, 30.05% merupakan daerah rawan dengan kategori sangat rawan dan hanya 20.78 % dengan kategori kurang rawan. Kemampuan lahan di Kecamatan Kaligesing bervariasi antara kelas II- VIII. Daerah kerawanan tinggi dengan kelas kemampuan lahan Vw, VIIe dan VIIIghanya dapat dipergunakan untuk wilayah hutan, penggembalaan, tempat rekreasi dan tempat hidup satwa liar. Daerah tingkat kerawanan sedang dengan kelas kemampuan III l dan IVw dapat digunakan untuk perkebunan dan pertanian dengan konservasi lahan yang intensif. Daerah kerawanan rendah dengan kelas kemampuan lahan IIw dan IVw dapat digunakan untuk wilyah pertanian dan permukiman dengan syarat-syarat tertentu.Kata kunci : Longsor, SIG, AHP, kemampuan lahan, tata guna lahan, Kaligesin
ANALISIS KUALITAS PELAYANAN MASYARAKAT PADA KANTOR DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN SELUMA (APLIKASI METODE SERUQUOL)
No full textAfice of Population and Civil Registration Department is one
ogenq, that organizes o public seryice to serve the needs of the communigt af resldences documents in line with the increase oJ population in Indonesia, then the Offrce of populaLtion and Civil Regktration required. ta organize and provide the public with the besL This study uses e methad by analyzing the fwe SERVIUAL dimensions of sentice quality that is tongible.s, relfabilier, responsiveness,ossurances, and empathy. T'he result af thb study indicate th<tt the quality of public services at the Afice of Population and Ctvii Itegstrotion Eistrict Selums wcs good- The result are showed seme evidence statement an the dimensians tangible, reliabititlt,responsivenete cad empathy stili needs imptrour*"nt b"rouse peopie do not feel satisfied, while for the entire statement,on the dimension af assurance because the public does not need repairs had been satisfed.
Fram tltis results it csn be concluded that there are stitl shortages in some stotement that is tn the dimensian af tongibie, reilibtiity,responsiveness, and empathy. Then far the entire statemen:t on the dimension of assurances is good. For that should the Afice af Populatian and Civil Registratian District Seluma need ta fix deficlencies in several st$tements an the dimensfon of tangible, reliability, respensiveness, and entpattty U be good and people are satisfied. For the entire statement an the dimension of assurances thot hove good quality shall continue maintoined so thot peopie feel satisfied, capQnue to maintain public confidence and establish goad
communication with the communig and frrryly gu.irteri by the vision,mission, mottot pro,mise and law ind reguta*oii rAatAg tu pubtic service duties and function that cen run with maximum so good and the service quality provided to the communiQ
ANALISIS KUALITAS PE]AYANAN JASA PADA KFC JL. SOEPRAPTO KOTA BENGKULU
No full textThe objective of this research is to determine the service quality thn delivered by KFC JL Soeprapto Bengkulu City are reviewed based on application E,'Quality Function deployment (QFD). The type of research is field survey. This researck primer data and secondary data obtained by deploying a number of questionnaires tp consumers and conduct interviews with the management of KFC fl. Soeprapta
Bengkulu city. Sampling method was done accidental random sampling technique b1"giving questionnoires to consumers which has at least 2 times to visit and feel the
service from KFC Jl. Soeprapto Bengkulu city. A questionnaire ri:as distributed by 40 respondents from KFC fi. Soeprapto Bengkulu city and Bengkulu 40 respondents to the CFC. The method of analysis used is the method of QFD (Quality Function Deployment)using the 5 dimensions of service quality, there are physical evidence (tangibles),
reliability, responsibility, assurance, and empathy. The results showed that the overail quality of seruices KFC lL. Soeprapto Bengkulu cigt has been good, but the dimensions
oJ'empathy was considered suficientby the consumer
PEMANFAATAN MEDIA KOMPUTER PEMBELAJARAN MATA PELAJARAN IPA MATERI PENYESUAIAN DIRI MAHLUK HIDUP TERHADAP LINGKUNGANNYA UNTUK MENINGKATKAN HASIL BELAJAR SISWA KELAS V MADRASAH IBTIDAIYAH MI NU TROPODO SIDOARJO
No full textAPLIKASI SIX SIGMA DALAM EVALUASI KUALITAS PELAYANAN JASA: STUDI EMPIRIS PADA FT BANK NEGARA LNDONESIA CABANG BENGKULU
No full textThis study aims to determine the level of quatity seruice
:'anch office of Bank Negara Indonesia Bengkulu and find items ;ttributes) which are the dimensions of qualiry of service of the State ?ank Branch Bengkulu Indonesia that need special attention for 'nprovement Model development is done by integrating the Six Sigma tethod, is expected to be implemented in the service industry from the ;'erspective of external and internal perspective. Erternal perspective is tsed to understand what is expected of consumers, perceived the :onsumer, and consumer satisfaction. This method of measuring the .luality of service ottributes of each dimension, so that the gap value is obtained as a difference between consumer perceptions of service
received by consumers' expectations of sentices that will be accepted.[nternal perspective of the service is used to identify error-free fzero defect). By using Six Sigma methods, a method that focuses on error-free (zero defect) as well as speed up the elimination of waste throughout the
value stream so that it will provide value-added (value added). After doing research, the results of quality ossessment seryices branch of Bank Negara Indonesia Bengkulu shows the average sigma teiel with the vahrc
of 4.44 on all indicators. Then the quality of service Bank Negara Indonesia Bengkulu branch is at the level of the majority of the business.There are three indicators as key issues for the Bank Negara Indonesia Bengkulu branch that need attention and improvement as a reference for
the future, namely: employees do not provide good seruice and timely (3.56 Sigma), employees do not provide facilities in the service process (3.63 Sigma), and employees have not been able to understand the wants
and circumstances the customer {3.98 Sigma
ANALISIS RETURN ON MARKETING INVESTMENT (ROMI) PADA DISTRO
No full textReturn on Marketing Investment (ROMI) is a tool which will helps marketer to understand marketing progroms,'plans and manages its budgeting'communicatesthe aim and the intention from marketing programs, mdnages priorily'executes and brings off it, *onitors ani measures it and while it is successful' it iS expected witl gives an'incresing gain {money) and measurel.that marketing program to more successful This reseaich intent io- know distro (distribution outlet) FLO's marketing activities inirn that get as been looked on a marketing investment-and how
return that witt be gotten it. Mithod that is done by undercaking analisysto .Ret-ur: on Marketing lnvestment (ROMI), and compare it to the HurdleRate as the limit of
minimum return. Result shows that is from five activites cost elements marketing'three elements hdve a very good returr,, tn"y are collo'boration with Another Brand
Clothing, Endorsement Presenter, and a -Discount
Promotion'So' that marketing activities wiII be doingagainfor the next marketing activities, while tvvo activities cost elements marketingiai, ,"o good return, they areEvent Sponsorship, and Artist Collaboration Proiect. So, this two activities wan-'t be continued for the next marketing activities
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