scholarly journals Pengaruh Partisipasi Anggaran dan Penekanan Anggaran Pada Senjangan Anggaran dengan Locus Of Control Sebagai Variabel Pemoderasi

2018 ◽  
pp. 1584
Author(s):  
Putu Ari Raditya ◽  
I Gde Ary Wirajaya
Keyword(s):  
Regression Analysis ◽  
Locus Of Control ◽  
Sampling Method ◽  
Control Process ◽  
Budgetary Slack ◽  
Planning And Control ◽  
Budgetary Participation ◽  
And Control ◽  
The Impact

To achieve its goals, hotel requires a good planning and control in order to run its implementation in accordance to the policy that has been assigned. Budget is an important element and a centerpiece in the planning and control process. The aim of the current study is to find out whether locus of control can moderate the impact of budgetary participation and budget emphasis on budgetary slack. This study was conducted on 4-star hotels in Kuta district. The sampling method used was saturation. There were 30 hotels used as the sampe with 97 respondents. Questionnaire was used to collect the data. To analyze the data, Moderated Regression Analysis (MRA) testing was applied.The study found that locus of control could strengthen the impact of budgetary participation and budget emphasis on budgetary slack. It can be concluded that the higher the participation given and the budget emphasis from the head moderated by locus of control, the higher the budgetary slack. Keyword: budgetary participation, budget emphasis, locus of control, budgetary slack

scholarly journals Tri hita karana culture and organizational commitments moderate: effect of participation on budgetary slack

2019 ◽  
Vol 6 (4) ◽  
pp. 180-188
Author(s):  
Gede Adi Sukayana ◽  
I.G.A.M Asri Dwija Putri
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Sampling Method ◽  
Total Sample ◽  
Regional Organizations ◽  
Budgetary Slack ◽  
Budgetary Participation ◽  
Simple Regression Analysis ◽  
Questionnaire Method ◽  
Positive Effect

This research was conducted in order to obtain evidence of how the effect of budgetary participation on budgetary slack in Bali Provincial OPD with the tri hita karana culture and organizational commitment as a moderating variable. This research was conducted in 45 Regional Organizations in Bali Province. The research sample was determined by purposive sampling method and based on the specified criteria obtained a total sample of 203 respondents. Data collection is done using the questionnaire method. The hypothesis is tested using simple regression analysis techniques and the Moderating Regression Analysis. The results showed that budgetary participation had a positive effect on budgetary slack. The Tri Hita Karana culture shows that weakening the positive effect of budgetary participation on budgetary slack and organizational commitment shows that it weakens the positive effect of budgetary participation on budgetary slack.

scholarly journals ANALISIS PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Pegawai Kantor Kecamatan se-Kabupaten Demak)

2019 ◽  
Vol 15 (1) ◽  
Author(s):  
Wavi Aminda Sari ◽  
Mohklas Mohklas
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Negative Relationship ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Budgetary Slack ◽  
District Office ◽  
Budgetary Participation

This study aims to determine the effect of budget participation and clarity of budget targets on budget slack at the District Office in Demak District. This study uses primary data that is by providing questionnaire in the form of questionnaires distributed to respondents among others: sub-district, sub-district secretary, general sub-section and staffing, planning and reporting sub-division, sub-section of finance in Kecamatan Office in Demak Regency.The sample in this study was obtained by purposive sampling method. A total of 96 questionnaires were distributed to respondents, but with some obstacles there were 3 respondents who did not respond, so that only 93 questionnaires were sampled. The data obtained were then processed and analyzed as many as 93 questionnaires. The statistical method used to test the hypothesis is multiple linear regression analysis and Moderated Regression Analysis (MRA).The results of this study indicate that budgetary participation has a positive and significant effect on budgetary slack and the clarity of budget targets has a negative and significant effect on budgetary slack. While organizational commitment can moderate the positive relationship between budget participation and budgetary slack, so organizational commitment can moderate the negative relationship between clarity of budget goals and budgetary budget

scholarly journals Comparative analysis for estimating production costs

2018 ◽  
Vol 184 ◽  
pp. 04004
Author(s):  
Carmen-Elena Stoenoiu
Keyword(s):  
Regression Analysis ◽  
Control Process ◽  
Multivariate Regression Analysis ◽  
Maximum Activity ◽  
Activity Level ◽  
Production Costs ◽  
Control Analysis ◽  
Planning And Control ◽  
The Cost ◽  
And Control

The analysis of the cost of production is a complex problem, being very useful in the planning and control process as well as in production and sales. In this study, this was done using three methods: accounting analysis, high-low and regression analysis that allowed cost elements to be identified through a cost equation that can be used in planning and control analysis or in sales activity. At the same time, the evolution of the cost elements was achieved using two estimates used by the accounting method. The High-Low method allowed the determination of the minimum and maximum activity level at one year's level, which was then analyzed through the company's available activity range. The multivariate regression analysis determined the analysis of the obtained model, being linear, thus establishing the production line.

scholarly journals HUBUNGAN ANGGARAN PARTISIPASI DAN BUDGETARY SLACK DENGAN INTERNAL CONTROL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS DI PTS KABUPATEN JOMBANG)

2019 ◽  
Vol 2 (1) ◽  
pp. 71-86
Author(s):  
Rachma Agustina ◽  
Sri Trisnaningsih
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Quality ◽  
Internal Control ◽  
Quantitative Research ◽  
Sampling Method ◽  
Budgetary Slack ◽  
Analysis Techniques ◽  
Study Population ◽  
Budgetary Participation

This study aims to determine the direct effect of budgetary participation on budgetary slack; the effect of the interaction between internal control and budgetary participation on budgetary slack. This type of quantitative research with purposive sampling method. The study population was 204 managers from 9 PTS, while a sample of 51 from 6 PTS in Jombang. Data analysis techniques with the SPSS program use data quality tests, classic assumption tests and hypothesis testing in the form of Moderated Regression Analysis (MRA). The results showed that budgetary participation did not affect budgetary slack directly, the interaction of internal control with budgetary participation did not affect budgetary slack.

scholarly journals Pengaruh Partisipasi Penganggaran Pada Senjangan Anggaran Dengan Gaya Kepemimpinan Dan Karakter Personal Sebagai Variabel Pemoderasi

2019 ◽  
Vol 28 (2) ◽  
pp. 1230
Author(s):  
I Putu Suardi Antara Putra Mendi ◽  
Herkulanus Bambang Suparsto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Leadership Style ◽  
Sampling Method ◽  
Budgetary Slack ◽  
Personal Character ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
The Relationship ◽  
Collection Methods

Every company in carrying out its operations has clear objectives as a guideline in carrying out its duties by each of its employees. This study aims to determine the effect of leadership style and personal character in moderating the relationship between budgetary participation on budgetary slack. The approach used in this study is a quantitative approach in the form of associative causality. The object of research in this study is budgetary slack. The method of determining the sample of respondents in this study using a purposive sampling method. The number of respondents used as the study sample is 80 people. Data collection methods used are by distributing questionnaires. The data analysis technique used is Moderated Regression Analysis (MRA). The results of this study are that budgetary participation has a negative and significant effect on budgetary slack. Leadership style and personal character strengthen the influence of budgetary participation on budgetary slack. Keyword : Budgeting, leadership, personal character.

The impact of task-constraints on the planning and control of interceptive hitting movements

2006 ◽  
Vol 392 (1-2) ◽  
pp. 84-89 ◽  
Author(s):  
Simone R. Caljouw ◽  
John van der Kamp ◽  
Geert J.P. Savelsbergh
Keyword(s):  
Task Constraints ◽  
Planning And Control ◽  
And Control ◽  
The Impact

Heavy Lifters, India: Towards a Circular Economy Era

2021 ◽  
pp. 097226292110435
Author(s):  
Anupama Prashar
Keyword(s):  
Operations Management ◽  
Circular Economy ◽  
Business Models ◽  
Total Cost Of Ownership ◽  
Total Cost ◽  
Planning And Control ◽  
Cost Of Ownership ◽  
Challenges And Opportunities ◽  
And Control ◽  
The Impact

The case helps students to understand the emerging concept of linear and circular economies. It facilitates to examine the implications of circular business models such as remanufacturing on operations management decisions. It also introduces them to the concept of total cost of ownership and impact of remanufacturing on reducing total cost of ownership. The cases help students to evaluate the challenges and opportunities of remanufacturing business in emerging economy like India. This case is among the first few cases on the application of circular economy principles in context of heavy-duty and off-road sector and the impact of these principles on product design and production planning and control decisions.

scholarly journals The Effect of Music Therapy on Problem-Solving Skills

2016 ◽  
Vol 6 (2) ◽  
pp. 169
Author(s):  
Zeinab Sirous Jahedi ◽  
Nasser Amini Khoi
Keyword(s):  
Problem Solving ◽  
Music Therapy ◽  
Sampling Method ◽  
Average Score ◽  
Control Group ◽  
Problem Solving Skills ◽  
Statistical Population ◽  
Quasi Experimental ◽  
And Control ◽  
The Impact

<p>The aim of the present research was study of the impact of music therapy on problem-solving skills of 4 to 6 years old children in Tehran. This research was a quasi-experimental study with pretest-posttest control group. The statistical population was all 4 to 6 years old children in region 2 of Tehran. Using the random sampling method, the study sample was chosen in two experiment (15 individuals) and control (15 individuals) groups.   The experiment group received 12 sessions of music therapy and the control group was waiting for treatment meanwhile. To evaluate the problem-solving skill in children, the three subscales of Wechsler’s Preschool and Primary Scale of Intelligence (WPPSI) were used, including: mazes, cubes and arithmetic.  Analysis of data obtained from the questionnaires was conducted in two parts of descriptive and inferential. The data analysis indicated the significant increase of problem-solving average score of the experiment group compared to the control group.</p>

scholarly journals Lead Times – Their Behavior and the Impact on Planning and Control in Supply Chains

2017 ◽  
Vol 8 (2) ◽  
pp. 30-40 ◽  
Author(s):  
Peter Nielsen ◽  
Zbigniew Michna ◽  
Brian Bruhn Sørensen ◽  
Ngoc Do Anh Dung
Keyword(s):  
Supply Chains ◽  
Lead Time ◽  
Large Impact ◽  
Lead Times ◽  
Stochastic Nature ◽  
Planning And Control ◽  
And Control ◽  
The Impact ◽  
Independent And Identically Distributed

AbstractLead times and their nature have received limited interest in literature despite their large impact on the performance and the management of supply chains. This paper presents a method and a case implementation of the same, to establish the behavior of real lead times in supply chains. The paper explores the behavior of lead times and illustrates how in one particular case they can and should be considered to be independent and identically distributed (i.i.d.). The conclusion is also that the stochastic nature of the lead times contributes more to lead time demand variance than demand variance.

scholarly journals Measuring and Tracking Externalized Work to Support Industrialized Construction

2016 ◽  
Author(s):  
Perry Daneshgari ◽  
Heather Moore ◽  
Hisham Said
Keyword(s):  
Tacit Knowledge ◽  
Performance Outcomes ◽  
The Novel ◽  
Construction Operations ◽  
Planning And Control ◽  
Expected Performance ◽  
Control Framework ◽  
Novel Concept ◽  
And Control ◽  
The Impact

The same principles that have made other skilled-trade-based industries more efficient are being deployed in construction through Industrialization, which requires understanding skilled trade work and segregating/externalizing the work from the jobsite. The construction industry still relies heavily on skilled trades and their tacit knowledge, while most of the information available at the points of installation is not passed on. A significant increase of work externalization requires a measuring and tracking method that can: 1) tap into this tacit knowledge as the basis for work planning and control; and 2) understand, quantify, and minimize the manipulation effort done onsite for the prefabricated assemblies. As such, this paper presents a planning and control framework for industrialized construction operations that integrates information entropy and the novel concept of work manipulations to monitor and measure the expected performance outcomes, in a more sophisticated approach beyond measuring äóìhoursäó� and äóìquantitiesäó� of the work. The development of the proposed framework is based on the analysis of a set of case studies that illustrate the impact of information predictability manipulation strategies on construction prefabrication decisions.

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