scholarly journals PENGARUH KOMPETENSI DAN MOTIVASI PADA PENYERAPAN ANGGARAN BELANJA MODAL DENGAN KOMITMEN ORGANISASI PEJABAT PENGELOLA KEUANGAN SEBAGAI VARIABEL PEMODERASI

Author(s):  
Egidius Imanuel Laka ◽  
I Made Sukartha ◽  
Dewa Gede Wirama

The purpose of this study is to examine the influence of competence and motivation of financial management officials on the performance of capital expenditure absorption in local government of Timor Tengah Utara with organizational commitment as moderating variable. The population in this study is the work units (OPD) in Timor Tengah Utara regency government environment as much as 31 OPD. Sampling of the entire population is known by the technique of saturated samples or censuses. The number of respondents was 93 respondents. All respondents' answers to the research statement using questionnaires are the primary data used in this study. Hypothesis testing was done by multiple regression and moderation regression (MRA) Data used in the form of primary data using questionnaires. The analysis technique used are multiple regression and moderated analysis regression (MRA). The result of multiple regression analysis shows that competence and motivation of financial management officials proved have a positive effect on the performance of capital expenditure absorption, and moderated regression analysis shows that organizational commitment had no strengthen the influence of competence and motivation on capital expenditure absorption.

Author(s):  
Kadek Dwiyani Ciptana Putri ◽  
Maria Mediatrix Ratna Sari ◽  
I Wayan Ramantha ◽  
I Gusti Ayu Nyoman Budiasih

This study aims to examine the effect of self-efficacy, competence, and compensation on the performance of financial management employees with motivation as moderating. The population in this study were all financial management employees at Udayana University in 2019. The study sample was determined by the nonprobability sampling method which obtained a total sample of 92 people. This study uses primary data and secondary data. The data analysis technique used in the study was multiple linear regression analysis and moderated regression analysis. The results showed that the variables of self-efficacy, competence, and compensation had a positive effect on the performance of financial management employees. Motivation does not moderate the effect of self-efficacy and competence on the performance of financial management employees. Motivation strengthens the effect of compensation on the performance of financial management employees.


2019 ◽  
Vol 8 (1) ◽  
pp. 15-25
Author(s):  
Intan Tri Nurdianti ◽  
Fitrawati Ilyas

This research aims to examine the effect of collectivism, organizational commitment, and moral reasoning on whistleblowing intention. The primary data of this research are collected from bank officer at Bank BRI Bengkulu Branch by using a survey approach. The questionnaire distributed to 60 respondents, but only 52 questionnaires that can be analyzed or processed. Analysis of the data in this study using analyzed multiple regression analysis. The result of the research showed that: (1) collectivism has a positive effect on whistleblowing intention, (2) organizational commitment does not affect on whistleblowingintention, and (3) moral reasoning has a positive effect on whistleblowing intention. This research is expected to help the banks, particularly Bank BRI Bengkulu Branch in designing strategies to increase their employees whistleblowing intention or in enhancing the institution’s whistleblowing system by paying attention to factors that influence whistleblowing intentions.Key words: whistleblowing intention, collectivism, organizational commitment, moral reasoning


2021 ◽  
Vol 1 (2) ◽  
pp. 145-152
Author(s):  
Juni Eliana Prasetya N ◽  
Moh. Faizal ◽  
Choirunnisak Choirunnisak

In this study, there are results that contradict the theory which states that the higher the level of training and motivation, the employee's performance should increase.  In this study, training had no effect and motivation had no positive effect. This study aims to determine the effect of training and work motivation on employee performance in Kopiloka 3.0.  The population in this study were all employees at Kopiloka 3.0, which amounted to 15 people with a sample of 15 people using saturated sampling.  The data analysis technique in this study used SPSS 24 software, which consisted of data quality test, classical assumption test, multiple regression analysis, and hypothesis testing. By using multiple regression analysis, the results of the study show that training has no effect on employee performance.  Motivation has a significant effect on employee performance.  Simultaneously (together) the independent variables of training and motivation have an effect on employee performance.


2019 ◽  
Vol 1 (2) ◽  
pp. 95-106
Author(s):  
Kosasih

The purpose of this research is to obtain empirical evidence through data analysis of the influence of work culture, organizational commitment, and strandar operational procedures on employee work productivity at PT Kimia Farma Apotek Tbk (Persero) East Bandung Region. The research method used in this research is descriptive and verifikatif method with quantitative approach and using multiple linear regression analysis. Technique of collecting data that is used is by observation at 6 pharmacy chemical pharmacy of East Bandung area through questionnaires completed by interview. the esult of this study indicate that both partially and simultaneously between work culture, organizational commitment and standart operational process have a positive effect on employee work productivity. It means that the more work culture organizational commitment, and ordinary operational procedures, will make the work productivity of employees more and more tense. As well as the most dominant most affecting work productivity is comitment organization, meaning with high organizational commitment, automatically employees will work hard for the company, proud of the company and have good emission ties the company.


2021 ◽  
Vol 1 (3) ◽  
pp. 402-410
Author(s):  
Akhmad Syari’udin ◽  
Sutoyo Sutoyo ◽  
Retno Yulianti

Budget and budget absorption are very important in the sustainability of a budgeting system at state universities. Budget absorption is used as an indicator of performance measurement in a university. The opinion of budget managers is an important factor in efforts to optimize the budget. Therefore, research on the perception of budget managers on the determinants of budget acceptance in state university is very important, especially for new state universities (Perguruan Tinggi Negeri Baru/PTNB), including University of Pembangunan Nasional "Veteran" Yogyakarta (UPNVYK). The purpose of this study is to analyze the variables that affect budget absorption at UPNVYK. The variables are budgeting plan, budgeting management, human resource, procurement of goods dan services (Pengadaan Barang dan Jasa, PBJ), bureaucratic environment, monitoring and evaluation systems, and organizational commitment. This research is expected to formulate recommendations about budget policymaking and its implementation in UPNVYK management in particular and new state universities in general. It is hoped the research will become one of the policy making materials for UPNVYK management on budget implementation from the perception aspect and point of view of managers of the procurement of goods/services.The population of this research is financial management employees in all work units at UPNVYK which consists of 15 work units. The sample of the population is people who have certain positions related to the budget and management of the procurement of goods/services. The method in this study is a qualitative descriptive method. This research data is primary data and secondary data. Secondary data comes from work units and rector regulations at UPNVYK. Primary data using a closed or open questionnaire on the perception of financial management employees at UPNVYK. The result of this research is that the most important issue of budget absorption at UPNVYK is the existence of organizational commitment and commitment from all employees in each unit on various issues related to budget absorption at University of Pembangunan Nasional “Veteran” Yogyakarta.


Jurnal Ecogen ◽  
2019 ◽  
Vol 2 (4) ◽  
pp. 822
Author(s):  
Gita Remeo Nensi ◽  
Rose Rahmidani

This study aims to determine how much influence the market segmentation and positioning to purchase decision of the simcard Axis in Padang city. This type of research is causative. The population in this study were peoples in Padag city. The sample were takrn using Cochran formula with 100 respondents. This sampling technique used is based on nonprobability sampling method. The type of data used in this study is primary data. Data analysis technique used multiple regression analysis technique using SPSS version 24.00. The results of this study indicate that: 1) Market segmentation has a positive significant effect on decision purchase simcard Axis in Padang city. 2) Positioning has a positive significant effect on decision purchase simcard  Axis in Padang city.  Keyword: market segmentation simcard axis, positioning simcard axis, purchase decision simcard axis


2019 ◽  
Vol 1 (3) ◽  
pp. 1510-1517
Author(s):  
M. Ardhy Erwanda ◽  
Henri Agustin ◽  
Erly Mulyani

This study aims to determine the effect of applying e-filing and knowledge of taxation on taxpayer compliance. Compliance costs as moderating variable that moderate relations between application e-filing and knowledge taxation on the taxpayer compliance. The population in this study is taxpayers in Padang city. The number off samples used was 100 respondents with the sampling method using purposive sampling. The data used in this study are primary data. Data collection techniques are done by questionnaire. The data analysis technique used is multiple regression and moderated regression analysis. The results obtained are the application of e-filing has a significant positive effect on taxpayer compliance, knowledge of taxation does not affect taxpayer compliance, compliance costs proved to moderate the relationship between the implementation of e-filing and taxpayer compliance, and the cost of compliance was not proven to moderate the knowledge relationship of taxation with taxpayer compliance


2019 ◽  
Vol 2 (1) ◽  
pp. 107-117
Author(s):  
Mila Purani Sistiyan ◽  
Palikhatun Palikhatun ◽  
Payamta Payamta

Aim -This study aimed at gaining the empirical evidence vis-a-vis the effect of budgetary participation, organizational commitment, and leadership styles on the employees’ performance.  Design -This study made use of the primary data garnered from questionnaires distributed to the employees who were directly engaged in the preparation of budget within the work units in working area of the state treasury service office (in Indonesian language known by Kantor Pelayanan Perbendaharaan Negara and abbreviated as KPPN) of Surakarta. The work units covered several regions such as Surakarta, Sukoharjo, and Wonogiri. This study incorporated 80 work units under both ministry and institution. Of 165 questionnaires which were distributed, 116 pieces were returned and could further be analyzed. The independent variables in this study fell into budgetary participation, organizational commitment, and leadership styles, whereas the dependent variable was the employees’ performance.  Findings -The results indicated the following details: 1) budgetary participation had a positive effect on the employees ‘performance; 2) organizational commitment had a positive effect on the employees’ performance; 3a) the authoritarian leadership style had no effect on the employees’ performance; 3b) the democratic leadership style had a positive effect on the employees’ performance; and 3c) the laissez-faire leadership style had no effect on the employees’ performance.


2020 ◽  
Vol 4 (02) ◽  
pp. 94
Author(s):  
Siska Apriana ◽  
Darwis Said ◽  
Nurleni Nurleni

<em>This study aims to analyze the effect of commitment of organization, competence of village fund management officers, and utilization of information technology on accaountability of village financial management</em><em>  either partially or simultaneously.The data used in the study are primary data in the form of questionnaires with a total sample of 96 respondents. The method used is a quantitative approach and multiple linear regression analysis which determined by purposive sampling method. The findings from this research indicate that (1) partially commitment of organization, competence of village fund management officers and utilization of information technology  has a positive effect and significant impact on the accountability of village financial management (2) commitment of organization, competence of village fund management officers and utilization of information technology  has simultaneous effect on the  accountability of village financial management.</em>


2020 ◽  
Vol 1 (2) ◽  
pp. 184
Author(s):  
Nashrudin Setiawan ◽  
Renny Maisyarah ◽  
Rosina Harahap

This study aims to determine whether emotional intelligence partially has a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does work discipline partially have a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does emotional intelligence affect employee performance through organizational commitment to PT Jaya Teknik Indonesia. Does work discipline affect employee performance through organizational commitment to PT Jaya Teknik Indonesia. The data analysis technique used is the associative method with the help of the SPSS version 16.0 program. This study uses the classic assumption test, multiple linear regression analysis, t test, F test, determination test and path analysis test. The population in this study were all employees of PT Jaya Teknik Indonesia, and a sample of 60 respondents. Taking primary data using a questionnaire. The results showed that emotional intelligence partially had a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does work discipline partially have a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does emotional intelligence affect employee performance through organizational commitment to PT Jaya Teknik Indonesia. Does work discipline affect employee performance through organizational commitment to PT Jaya Teknik Indonesia Does work discipline partially have a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does emotional intelligence affect employee performance through organizational commitment to PT Jaya Teknik Indonesia. Does work discipline affect employee performance through organizational commitment to PT Jaya Teknik Indonesia Does work discipline partially have a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does emotional intelligence affect employee performance through organizational commitment to PT Jaya Teknik Indonesia. Does work discipline affect employee performance through organizational commitment to PT Jaya Teknik Indonesia.


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