scholarly journals PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL PADA PT PERKEBUNAN NUSANTARA VIII

2021 ◽  
Vol 5 (2) ◽  
pp. 167-184
Author(s):  
Rahmat Saleh ◽  
Lili Dahliani ◽  
Rifa Rusiva

PT Perkebunan Nusantara VIII is a state-owned plantation engaged in the Agribusiness and Agro-Industry sectors.. The budget preparation process that involves subordinates can improve the performance of subordinates in achieving budget targets. Participatory budgets can be carried out to achieve budget targets by negotiating between superiors and subordinates. In addition to being measured by employees and the cultural linkages attached to them, organizational success can also be seen from the overall performance of the organization. The purpose of this study was to examine the effect of budgetary participation and organizational culture on managerial performance. The total population of this study was 23 PTPN VIII tea gardens in West Java. Respondents in this study were garden managers, assistant heads, assistants, and large foremen of PTPN VIII (Persero) who were involved in the participation process (proposing and or implementing) the budget with a total sample of 63 respondents selected through purposive sampling. testing the quality of the data used is the validity and reliability of the data. The classical assumptions used are normality test, multicollinearity, and heteroscedasticity test. Model analysis uses multiple linear regression is used to analyze data with the help of the SPSS.23.0 program. The results showed that budget participation had a significant effect on managerial performance and organizational culture had a significant effect on managerial performance.

BISMA ◽  
2017 ◽  
Vol 11 (1) ◽  
pp. 41
Author(s):  
Raditya Bagus Evanda

Abstract : Nurse of dr. Soebandi Hospital as duty bearers geared towards improving the quality of human resources, and the result will have an impact on job performance. Job performance a good nurses is a desirable thing in every hospital, due to the good performance, the hospital will achieve the goals effectively and efficiently. The determining factor to improve achievement nurses is satisfaction of work and motivation. In this research, the population was all the nurse civil servants in dr. Soebandi Hospital Jember, some 194 people from each strata is taken proportionately sample size with the total sample who was elected 131 nurses with a leeway 5 % using Slovin opinion. The sample collection in this study was conducted using stratified random sampling. To test the instruments used in extracting the data in this research, it is necessary to test the validity and reliability of the instrument with the methods of analysis data normality test, and path analysis. The results of the analysis are: (1) motivation has direct and significant impact on job satisfaction of nurses at dr. Soebandi Hospital, Jember; (2) the career development has direct and significant impact on job satisfaction of nurses at dr. Soebandi Hospital, Jember; (3) motivation has direct and significant impact on the nurses performance at dr. Soebandi Hospital, Jember; (4) the career development has direct and significant impact on the nurses performance at dr. Soebandi Hospital, Jember; (5) The job satisfaction has direct and significant impact on the nurses performance at hospital dr. Soebandi Jember.Keywords: motivation, career development, job satisfaction, Nurses


2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Khoerul Umah

Communities are increasingly selective in choosing banking services to place their own funds in order to avoid the risk of loss due to poor performance of a bank. Quality services can increase the satisfaction and loyalty of the company so it is expected to encourage the company's success to win the competition. This study aims to analyze the effect of service quality variables consisting of dimensions of reliability, responsiveness, assurance, empathy, and physical evidence of customer satisfaction and loyalty. Data analysis used multiple linier regression analysis method with 100 bank customer XYZ sample as respondent. The sampling technique using simple random sampling. Validity and reliability tests are used in testing of research instruments as well as testing classical assumptions in the form of normality test, heterokedastisity test, and linearity test. The results showed that the quality of service has a positive and significant impact on loyalty through customer satisfaction and satisfaction have a positive and significant impact on customer loyalty.


2018 ◽  
Vol 17 (1) ◽  
pp. 48
Author(s):  
Sindy Afifa ◽  
Imam Mas'ud

This study aims to examine the effect of budgetary participation, motivation, and evaluation of performance on managerial performance. The sample used in this study were 82 respondents consisting of the Head of department , head of section , head of the field , sub- section chief , and head of section of the Government Situbondo . The method used in this study is the purposive sampling method. This study uses primary data collected directly through questionnaires. In this study, the quality of test data used are validity and reliability testing. This study also uses the classical assumption that the test data normality, multicollinearity test, and test heteroskedastisitas. The analytical tool used is multiple linear regression analysis and t test. The results of this study indicate that budgetary participation and significant positive effect on managerial performance, motivation positive and significant impact on the performance, and evaluation of managerial performance and a significant positive effect on managerial performance. Keywords: participation of budgetary, motivation, evaluation, managerial performance


2018 ◽  
Vol 14 (1) ◽  
pp. 71
Author(s):  
Suleman H. A. Kahar ◽  
Asrudin Hormati

This study aims to empirically test the effect of budgetary participation on budgetary slack and managerial performance. The study aims to empirically examines whether budget emphasis moderates budget participation on budget slack and managerial performance of Municipality Government of Ternate. Using moderated regression analysis, this study found that, 1) budgetary participation negatively affect budgetary slack 2) budget participation influences managerial performance and 3) budget emphasis moderates the relationship between budget participation on budgetary slack and managerial performance. The theoretical implications of this study indicate that agency and contingency theory could be used as a complement to a more effective budget participation process by integrating the expected performance measurement framework.


2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Reza Muhammad Rizqi

ABSTRACT The problems of this research is occurred in previous studies on the influence of budgetary participation on budgetary slack and high budgetary slack happened at Hospital of Sumbawa Besar become the motivation in this research. Data collection was done through the distribution of questionnaires to the responden,from 48 questionnaires, only 45 questionnaires could be used. This study used a model based on the SEM variant of SmartPLS. The research instrument has passed the validity and reliability test. The results showed that budgetary participation have effect on budgetary slack. This study may identification the interaction between budgetary participation and organizational culture has a positive and significant effect on budgetary slack, environmental uncertainty has a negative and significant effect, and information asymmetry has a negative and significant effect between budgetary participation and budgetary slack. The implications of this study are expected to be useful for the hospital and the government so that it can be a guide in preparing and setting a more effective and efficient budget, so that the goals of the organization can be easily achieved. Keywords: Budgetary Participation, Organizational Culture, Environmental Uncertainty, Information Asymmetry, Budgetary Slack.


Author(s):  
Maya Widyana Dewi ◽  
Suhesti Ningsih

This study aims to examine the effect of budgeting and organizational commitment on managerial performance. The data collection of this study using questionnaires, as many as 70 questionnaires filled out completely and can be processed. Data were analyzed using descriptive statistical tests, validity and reliability tests, while hypothesis testing used multiple linear regression tests, t tests, F tests and the coefficient of determination (R2). The results showed that budgetary participation variables had a significant effect on managerial performance. The higher employee participation the higher the level of managerial performance. The variable organizational commitment has a significant effect on managerial performance. Thus the higher one's commitment to the organization, the higher the level of managerial performance. From the F test the variable budget participation and organizational commitment together (simultaneously) significantly influence managerial performance with the percentage of influence of 69.2% and the remaining 30.8% influenced by other variables outside this study Keywords: Budget Participation, Organizational Commitment, Managerial Performance


JUMINTEN ◽  
2020 ◽  
Vol 1 (4) ◽  
pp. 91-103
Author(s):  
Muhammad Nabil Al Faqih ◽  
Budi Santoso

Tujuan penelitian ini adalah untuk mengidentifikasi faktor – faktor yang paling berpengaruh terhadap kepuasan kerja dan memberikan usulan perbaikan kepada perusahaan terhadap kepuasan kerja, yang dilihat dari faktor upah / gaji, faktor pengawasan / kepemimpinan, faktor ketentraman kerja, faktor kondisi / lingkungan kerja, faktor kesempatan untuk maju / berkembang. Sampel penelitian adalah karyawan di PT. XYZ. Pengambilan sampel dilakukan dengan menggunakan metode Slovin. Pengumpulan data dilakukan dengan penyebaran kuisioner dengan menggunakan skala Likert dengan jumlah sampel sebanyak 274 karyawan. Menggunakan metode statistik Analisis Faktor yang telah melewati uji validitas dan reliabilitas, serta uji normalitas. Sehingga dapat disimpulkan bahwa faktor yang paling berpengaruh adalah (1) Faktor upah / gaji, (2) Faktor kesempatan untuk maju / berkembang, (3) Faktor kondisi / lingkungan kerja, (4) Faktor ketentraman kerja, (5) Faktor pengawasan, karena faktor tersebut memiliki nilai eigenvalue dari yang terbesar ke terkecil > 1. Variabel yang mempengaruhi adalah (1) Pemberian tunjangan dengan nilai loading factor 0,906. (2) Kebijakan promosi dengan nilai loading factor 0,846. (3) Besaran gaji dengan nilai loading factor 0,830. Sedangkan untuk faktor lainya yang turut mendukung kepuasan kerja karyawan harus diperhatikan oleh perusahaan, karena faktor tersebut adalah faktor yang penting, akan tetap sifatnya yang tidak begitu mendesak. Kata kunci: Kepuasan kerja, Faktor upah / gaji, Faktor kesempatan untuk maju / berkembang, Faktor kondisi / lingkungan kerja, Faktor ketentraman kerja, Faktor pengawasan, Analisis faktor. ABSTRACT The purpose of this study is to examine the factors that most determine the job satisfaction and provide support to the company, which is seen from the wage / acceptance factors, supervisory / leadership factors, work order factors, work environment factors / factors, opportunities for advancement / development factors. The research sample is employees at PT. XYZ Sampling was carried out using the Slovin method. Data collection was carried out by distributing questionnaires using a Likert scale with a total sample of 274 employees. Using the Factor Analysis statistical method that has passed the validity and reliability tests, as well as the normality test. So it can be concluded that the most influential factors are (1) the wage / salary factor, (2) the opportunity to progress / develop, (3) the condition / work environment factor, (4) the work tranquility factor, (5) the supervision factor, because these factors have eigenvalue values ​​from the largest to the smallest > 1. The influencing variables are (1) Provision of benefits with a loading factor value of 0.906. (2) Promotion policy with a loading factor of 0.846. (3) The amount of salary with a loading factor of 0.830. While for other factors that also support employee job satisfaction must be considered by the company, because these factors are important factors, it will still be less urgent. Keyword : Job satisfaction, Factors of wages / salaries, Factors of opportunity to progress / develop, Factors of conditions / work environment, Factors of work peace, Factors of supervision, Factors analysis.


2014 ◽  
Vol 2 (1) ◽  
pp. 41
Author(s):  
Rahardja Rahardja ◽  
Irsad Andriyanto

This study was aimed to analyze the role of locus of control and organizational culture on the relationship between budgetary participation and managerial performance. Participation budget has been empirically tested positive influence on managerial performance. The study provides further explanation of the relationship by testing the moderating effects of locus of control and organizational culture, especially at the level of Satuan Kerja Perangkat Daerah (SKPD) Municipality of Semarang. The results showed that locus of control and organizational culture moderate the effect of budget participation on the performance majarial. The results of this study are expected to provide solutions in increasing performance on education so as to create good governance. The results of this study will contribute to the research-previous research, strengthen existing research concerning the relationship influence of budget participation and managerial performance, and to clarify the contingency factors that locus of control and organizational culture. <br />


2019 ◽  
Vol 6 (1) ◽  
pp. 1-9
Author(s):  
Agus Halim

This study aim to examine the relationship between organizational culture and quality of work life. Subjects of this study are employees at PT. Bank Mayapada International, Tbk as many as 109 people using total sampling method. Data are obtained from scale to measure organizational culture and quality of work life. The calculation is performed through the analysis prerequisite test (assumption test) that consists of normality test of distribution and linearity test of relationship. Data analysis used is Product Moment correlation through SPSS 17 for Windows. Result of this study show a correlation coefficient of 0.704 with p 0.000 (p < 0.05). It shows there is a positive relationship between organizational culture and quality of work life. Organizational culture is one of the factors that affect quality of work life with contribution of (R2) 49.6 percent and the remaining of 50.4 percent is affected by other factors not examined. In conclusion, the hypothesis of there is a positive relationship between organizational culture and quality of work life can be accepted.


2018 ◽  
Vol 13 (2) ◽  
pp. 165-186
Author(s):  
Yunita Indriany

The influence of organizational culture and work ethos against the quality of student services (LP3I Polytechnic Case Study in Jakarta, Campus Cibinong) This study aims to how much influence organizational culture, work ethic on the level of customer satisfaction. The sampling method used is Proportionate random sampling. The sample in this study follows the formula of Slovin, or as many as 80 students and 21 staff employees. The data that have met the test of validity and reliability testing further processed to generate a regression equation of Y = X1 + 0.025 0.457+ 0678 X2, where Y is the variable quality of student services, organizational culture is a variable X1 and X2 are variables work ethic. Hypothesis testing using t-test showed that each of the independent variables studied was shown to significantly affect the dependent variable partially on the quality of student services. Then through the F test can be seen that the two independent variables were examined simultaneously shown to affect the dependent variable quality of student services. Figures Adjusted R Square of 0.697menunjukkan that 69.7% Customer Satisfaction variables can be explained by the two independent variables, while the remaining 30.3% is explained by other variables. 


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