scholarly journals Analisis Varians Untuk Mengukur Efisiensi dan Efektifitas Anggaran Perusahaan PG Gempolkrep Tahun 2014 – 2015

2020 ◽  
Vol 3 (2) ◽  
pp. 45-58
Author(s):  
Budi Utami ◽  
Eny Setyariningsih

The budget functions as an aspect of planning and supervision in the company's operational activities. The budget must be able to adjust the plans made for various parts of the company, so that one activity plan will be in harmony with another. Efficiency is the relationship between goods and services produced by an activity and the resources used. An activity is said to be efficient if it is able to produce certain outputs with the lowest possible input or with certain inputs it is able to produce the maximum output (spending well). Meanwhile, effectiveness is the relationship between the output and the goals or objectives that must be achieved. Operational activities are said to be effective if the activity process achieves the final policy goals and objectives (spending wisely). The purpose of this study was to determine the variance of the sales and production budget of PG. Gempolkrep Mojokerto 2014 - 2015 and measures the level of efficiency and effectiveness of PG's sales and production budget. Gempolkrep Mojokerto 2014 - 2015. The analysis method used is analysis of variance. The results of this study contained unfavorable variances in the sales budget for 2014 and 2015. Production budgets for 2014 and 2015 showed favorable variances. The use of the budget for 2014 and 2015 is less than 80% or is in the efficient category. The company's budget performance for 2014 - 2015 is in the range of less than 80% or is in the less effective category.

Author(s):  
Inna Chaikovska ◽  

The paper summarizes the features of the project-oriented enterprise in modern conditions. A model of operation of a project-oriented enterprise has also been built. It is established that each enterprise goes through different stages of its transformation into project-oriented, which must take into account the strategic goals of the enterprise. When transforming into a project- oriented enterprise should take into account the industry affiliation of the enterprise and the peculiarities of its activities. Usually the company has a linear organizational structure, and project-oriented - matrix or project. The main criteria that affect the process of transformation of the enterprise into a project-oriented are knowledge, technology, processes, communications, project management, standards and norms. For a project-oriented enterprise is characterized by both operational (permanent) activities and project (temporary). The relationship between operational and project activities and their interaction depends on the stage of transformation of the enterprise into project-oriented. Different management approaches are used for each activity. Operational activities are performed by full-time employees of the enterprise, who are employees of the company's departments, and project activities - the project team, which may consist of employees of the enterprise, as well as may involve external team members. Operational and project activities should be in close cooperation, which will achieve a positive synergistic effect, which will affect the efficiency and effectiveness of the enterprise, as well as its competitiveness. Innovative development of the enterprise is carried out with the help of implemented projects, and its results have a significant impact on operating activities. The activities of a project-oriented enterprise are closely connected with the external environment. The knowledge management system is the most important component of the process of transforming an enterprise into a project-oriented one.


Author(s):  
Nurdan Gürkan ◽  
Ahmet Ferda Çakmak

The concept of entrepreneurial orientation, which emerges with the development of strategic management, refers to entrepreneurship orientations of businesses. The businesses need resources in other words organizational slack in order to develop their entrepreneurial trends. The organizational slack consists of three slack type. These slack types are available slack, recoverable slack and potential slack. The purpose of this study is to examine whether organizational slack in the businesses has an effect on entrepreneurial orientation. The relationship between organizational slack and entrepreneurial orientation was investigated through 20 companies that were traded in Borsa Istanbul Corporate Governance Index for 2010-2014 period using panel data analysis method. The results of the study indicate the existence of a statistically significant relationship between and the available slack and the recoverable slack with the entrepreneurial orientation in the businesses. According to findings; there was no statistically significant relationship between potential slack and entrepreneurial orientation.


2007 ◽  
Vol 4 (1) ◽  
pp. 97
Author(s):  
Salleh Mohd Radzi ◽  
Mohamed Amran ◽  
Abdul Razak Aziz ◽  
Azlan Supardi

The major purpose ofthis study was to examine the relationship of strategy and structure. Porter s(/980) strategic typology was utilized to classify hotel firms by strategic orientation; and, an analysis of variance was performed to determine the differences in their performance. Structural Equation Modeling was used to confirm the factors underlying the strategy and structure constructs.


2019 ◽  
Vol 3 (2) ◽  
pp. 228-244 ◽  
Author(s):  
Muhammad Rezha Pahlawan ◽  
Nurlia Nurlia ◽  
Abdul Rahman Laba ◽  
Erlina Pakki ◽  
Hardiyono Hardiyono

This study aims to determine the effect of Product Quality and Service Quality on Increasing Customer Satisfaction and Loyalty in Makassar Municipal Water Company (PDAM) both directly and through intervening variables or indirect effects. This study uses a quantitative approach conducted with the aim to explain the position of the variables studied and the relationship between one variable with another variable. This research will explain the causal relationship between variables through hypothesis testing. In this study, the analysis method used is path analysis using the SmartPLS program. The results of this study found that directly the product quality had a positive and significant effect on customer satisfaction, service quality had a positive and significant effect on customer satisfaction, product quality had a positive and significant effect on customer loyalty, service quality had a positive and not significant effect on customer loyalty, customer satisfaction positive and significant effect on customer loyalty. The indirect effect of this research is product quality has a positive and significant effect on customer loyalty if mediated by customer satisfaction. Service quality also has a positive and significant effect on customer loyalty if mediated by customer satisfaction.


2018 ◽  
Vol 3 (2) ◽  
pp. 114-136
Author(s):  
Eman I AHMED

Faculty engagement has been proved to be a critical driver of the universities’ efficiency and effectiveness. The first step towards building an engaged workforce is to get a measure of faculty perceptions of their engagement level to their universities. Accordingly, the purpose of this paper is to investigate the faculty members' engagement in the Imam Abdulrahman Bin Faisal University. It examines the relationship between the faculty professional variablesand their level of engagement to their institutions. William Kahn's (1990) three-component model of employee engagement was partially adapted as a framework to measure the faculty members' engagement. A questionnaire was used to better address the objective of this study. The data were obtained from the Imam Abdulrahman Bin Faisal University (Dammam University) through an internet-based survey. The validity and the reliability of the questionnaire has been evaluated and reported. Results of the analyses show that cognitive engagement is reported to be higher than both the emotional and physical engagement, with a mean rating of 4.040 and a standard deviation of .487, based on the five-point scale. Given the engagement level of the faculty members in this study, the university administrators should develop policies, and strategies that encourage and support engagement among faculty members at the University in order to maximize their engagement. Policy makers must also take into consideration the needs of the faculty members


Author(s):  
Alexander Motsyk

The article is devoted to the study of modern trends of integration processes. We studied the methodological principles and approaches to the study of the integration of subjects. Specifically analyzed integration levels: individual, regional, domestic, interstate, global. Also, isolated and characterized various forms of integration: political, economic, informational, cultural and others. We analyzed the integration process as a result of the relationship, cooperation, convergence and integration into a single unit of any parts, components countries, their economies, social and political structures, cultural, social and political groups, ethnic groups, political parties, movements and organizations. It is proved that integration has several levels of development. Interaction at the level of enterprises and organizations (first level) – directly to producers of goods and services. The integration of the economies of the main links of different countries is complemented by the interaction at the country level (the second level). The third level of development of integration processes – interaction at the level of parties and organizations, social groups and individuals from different countries – can be defined as a social and political one. Fourth level – is the level of the actual integration group as an economic community, with its characteristics and peculiarities. It was noted that today is used by political science approaches to the study of integration. It is important to the following principles: federalism, functionalism, communicative approach, and others. Keywords: Integration, levels, approaches, studies, European integration, politics, economics, features


2021 ◽  
Vol 57 (4) ◽  
pp. 333-342
Author(s):  
Trung Huu Nguyen ◽  
Tran Nguyen Minh An ◽  
Mahboob Alam ◽  
Duc Hoai Tran ◽  
Nghi Tran ◽  
...  

The goal of the research is to develop an experimental mathematical model of pan coating process effect on the biodegradable polymer and to determine optimal process parameters. The polymer solution was conducted with phosphated di-starch phosphate, polyvinyl alcohol, and polyacrylic acid and performed as material coating for the controlled-release urea fertilizer. The image analysis method has been used to determine the particle size distribution, Sauter mean diameter of the particle and layer thickness that is novel. The central composite rotatable design has been selected to determine the regression models of the process, which described the relationship between two objective variables as layer thickness, release time with angle of pan, spray flow, and coating time. The statistical analysis results indicate the fitness of model.


2015 ◽  
Vol 7 (3) ◽  
pp. 426-463 ◽  
Author(s):  
Stephen E. Gent ◽  
Mark J. C. Crescenzi ◽  
Elizabeth J. Menninga ◽  
Lindsay Reid

Can concerns for one’s reputation cause non-governmental organizations (NGOs) to alter their behavior to the detriment of achieving their policy goals? To answer this question, we explore the relationship between NGOs and their donors. Our theoretical model reveals that reputation can be a key piece of information in the decision to fund an NGO’s activities. Reputation can become so important to the NGO’s survival that it interferes with the long-term policy goals of the organization. As such, reputations can become a double-edged sword, simultaneously providing the information donors seek while constraining NGOs from realizing policy goals. We apply this logic to the problem of NGO accountability, which has received increasing attention in recent years, and demonstrate that the tools used by donors to improve accountability can trigger unintended consequences. We illustrate this strategic dynamic with two types of NGO activity: water improvement and international crisis mediation.


1972 ◽  
Vol 31 (2) ◽  
pp. 483-486 ◽  
Author(s):  
John Fracchia ◽  
Charles Sheppard ◽  
Joseph Pintyr ◽  
James Crovello ◽  
Sidney Merlis

The relationship between authoritarian attitudes, which reflect the belief that mentally ill persons comprise an inferior class requiring coercive handling, and personal adjustment was examined for 77 female psychiatric aides at a large state mental hospital. Correlations and analysis of variance suggested the lack of a systematic association between the two variables.


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