Pengaruh Penganggaran Partisipatif terhadap Kinerja Manajerial dengan Budaya Organisasi dan Gaya Kepemimpinan sebagai Variabel Moderating

Soleman, Rusman

doi:10.20885/jsb.vol16.iss1.art7

Cited by 11 publications

(17 citation statements)

References 14 publications

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“…According to psychological theory, participatory budgeting has a positive effect on performance through motivational and cognitive mechanisms (Birnberg & Luft, 2007). This is in line with the study of Soleman (2012). Whereas Yusnaini (2010) found that nonparticipatory budgets cause low performance when the target and the process of determining the budget are done unfairly.…”

Section: Article Classificationsupporting

confidence: 52%

Mapping the results of management accounting research in Indonesia

Kholis

Kurniawati

2018

JAAI

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During this time, the publication of the management accounting research is still left behind that of financial accounting. Moreover, there is no description of the previous literature about the causes and effects of management accounting practices in Indonesia. This study aims to describe the accounting management practices in Indonesia by mapping the results of empirical research to answer the questions in each study on what is being observed, what is the direction, what is the type of relationship, and to what level the analysis is. The data collection method used is by mapping the theories which are consistent with the empirical study on management accounting. There are 31 articles which are taken from the accredited national journals and can be tracked online from 2005 to 2017. This study shows that the result of management accounting research consists of four maps. These four maps cover the causes and effects of individual level budgeting; causes and effects of subunit and organizational level budgeting; information for planning and control; performance measures and incentives. The maps with absolutely no research result are: the map of management accounting changes, contract and control: micro processes, individual judgments and decisions, management accounting in historical and social context, organizational change and relation of financial and operational reality. Based on the result, it can be concluded that accounting management research in Indonesia is only restricted on certain topics, especially in the topic of information for planning and control.

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Section: Article Classificationsupporting

confidence: 52%

Mapping the results of management accounting research in Indonesia

Kholis

Kurniawati

2018

JAAI

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“…Performance is interpreted as a level to meet expectations associated with its function [19]. This expectation is related to its function in the organization.…”

Section: Performancementioning

confidence: 99%

The Influence of Online Technology on the Performance of MSMEs in the Covid-19 Pandemic Era

Nurlinda¹,

Sinuraya²,

Asmalidar³

2020

Proceedings of the International Conference on Environmental and Technology of Law, Business and Education on Post Covid 19, IC

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“…Keberhasilan dalam mengelola suatu organisasi tidak lepas dari faktor budaya organisasi (Soleman, 2012). Menurut Hartidah dan Ludigdo (2010) budaya memiliki pengaruh yang besar terhadap keseluruhan organisasi, mempengaruhi praktek dari semua aspek organisasi, dan mempengaruhi kesuksesan organisasi.…”

Section: Pendahuluanunclassified

Pengaruh Independensi dan Profesionalisme Terhadap Kinerja Auditor Internal Dengan Budaya Organisasi sebagai Variabel Moderasi

Mentari

Irianto

Rosidi

2019

JAP

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This study aims to find empirical evidence related to impact of auditor’s independence and professionalism towards the internal auditor’s performance moderated by organizational culture. The sample of this study is internal auditors who work and has position as functional Officer Auditor and structural officers functions as an audit division in the provincial inspectorate located in the province of Central Kalimantan and chosen by random sampling technique with a total of 137 samples. The method of collecting data was survey through distribution directly. Data analysis was done out by using the Structural Equation Model - Partial Least Square (SEM-PLS) through SmartPLS version 3.0 software. The results of this study shows that independence of audtor and professionalism auditor has positive and significant impact on internal auditors performance. This study supports organizational culture as moderating variable, on impact auditors independence towards the internal auditor performance. This research support organizational culture as a moderating variable, on the impact of auditors professionalism impact towards the internal auditors performance.

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Pengaruh Penganggaran Partisipatif terhadap Kinerja Manajerial dengan Budaya Organisasi dan Gaya Kepemimpinan sebagai Variabel Moderating

Cited by 11 publications

References 14 publications

Mapping the results of management accounting research in Indonesia

Mapping the results of management accounting research in Indonesia

The Influence of Online Technology on the Performance of MSMEs in the Covid-19 Pandemic Era

Pengaruh Independensi dan Profesionalisme Terhadap Kinerja Auditor Internal Dengan Budaya Organisasi sebagai Variabel Moderasi

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