scholarly journals PENGARUH PERENCANAAN BIAYA TRANSPORTASI DALAM PENYUSUNAN ANGGARAN DAN PENGENDALIAN TERHADAP PENETAPAN EFISIENSI TARIF MINIMUM ANTARA GUDANG PENGIRIM DAN GUDANG PENERIMA PADA KEGIATAN ANGKUTAN REGIONAL BERAS DI DOLOG-JABAR

2021 ◽  
Vol 9 (1) ◽  
pp. 59-68
Author(s):  
Dennis Rydarto Tambunan
Keyword(s):  
Path Analysis ◽  
Internal Control ◽  
Approximation Method ◽  
Transportation Cost ◽  
Positive Influence ◽  
The Other ◽  
Survey Method ◽  
Path Coefficient ◽  
Minimum Rate ◽  
Unit Manager

ABSTRAK   Dennis Rydarto Tambunan: Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan biaya transportasi dalam penyusunan anggaran dan pengendalian terhadap penetapan efisiensi tarif minimum antara gudang pengirim dan gudang penerima pada kegiatan angkutan regional beras di Dolog-Jabar. Perencanaan dalam penelitian ini meliputi perencanaan pengadaan persediaan beras, distribusi dan penyimpanan, catatan administrasi dan perhitungan. Selain itu, tujuan berikut adalah untuk mengetahui pengaruh perencanaan biaya transportasi terhadap sistem pengendalian intern persediaan, dan selanjutnya untuk mengetahui pengaruh sistem pengendalian intern persediaan (dalam hal ini sistem pengendalian intern persediaan adalah sebagai variabel penengah atau intervening variable) terhadap penetapan efisiensi tarif minimum. Efisiensi tarif minimum diukur agar dapat menjadi bahan pertimbangan bagi manajemen DOLOG-Jabar. Pengukuran efektivitas dan efisiensi dalam penelitian ini didasarkan pada pertimbangan antara anggaran biaya dengan realisasinya. Penggunaan realisasi ini dilakukan dengan menggunakan metode transportasi “Vogel Approximation Method”, untuk melihat seberapa besar efisiensi yang mungkin dicapai kalau metode ini diterapkan. Data dikumpulkan melalui studi dokumentasi serta membagikan kuesioner kepada kepala-kepala departemen dalam hal ini disebut manajer unit (Ka-Sie). Analisis data dilakukan dengan menggunakan analisis skor dan analisis jalur. Kuesioner yang digunakan didasarkan pada kuesioner yang dikembangkan oleh Roy A. Lindberg dan Theodore Chon, sedangkan struktur yang digunakan untuk analisis jalur didasarkan pada struktur yang dikembangkan oleh Ria R. Ariawati dan Harun Al Rasyid. Hasil penelitian menunjukkan bahwa perencanaan biaya transportasi dalam penganggaran secara bersama-sama berpengaruh positif terhadap sistem pengendalian intern persediaan dengan koefisien jalur sebagai berikut : PY1X1=0.001010712; PY1X2=0.095176407; PY1X3=0.511393824, dan koefisien determinasi (R2) sebesar R2 Y1(X1,X2,X3)=0,31722743 atau 31.72%. Sistem pengendalian intern persediaan berpengaruh positif terhadap efektivitas dan efisiensi penetapan tarif minimum dengan koefisien jalur sebagai berikut: PY2Y1 = RY2Y1 = 0.041907, dan koefisien determinasi (R2) adalah R2Y2(Y1)=0.0017562 atau 0.17562%. Adapun rata-rata efektivitas dan efisiensi yang dicapai Dolog-Jabar selama periode 1997-1998 yaitu 0.93 atau 93%   ABSTRACT   Dennis Rydarto Tambunan : The Influence Of Planning Transportation's Cost In The Making And Controlling Of The Budget Toward Fulfillment The Efficiency Of Minimum Rate Between Sender's Warehouse And Receiver's Warehouse On The Activity Of Rice's Regional Freight In DOLOG-Jabar, under advisorship of of Prof. Hj Ria Ratna Ariawati, and H. Moch. Mansur, SE, MM, Ak. This research aim is to understand the influence of planning transportation's cost in the making and controlling of the budget toward fulfillment the efficiency of minimum rate between sender's warehouse and receiver's warehouse on the activity :f rice's regional freight in DOLOG-Jabar. Planning in this research covers of preparing rice's stock, distribution and storage, administration and calculation. On the other hand, the other objection is to know the influence of planning transportation's cost toward internal control of inventory's system, and further more to know the influence of internal control of inventory's system (in this case internal control of inventory's system acts as an intervening variable) toward it's fulfillment on the efficiency of minimum rate. The efficiency of minimum rate was being measured so that it can be use as a judgement for the management of DOLOG-Jabar. The measurement in this research is based on the comparison between the budget and it's realization. The implementation of this realization was being done by making use of transportation method "Vogel Approximation Method", to see how large the efficiency might be achieved if this method applied. The research was done by using survey method in each department which act as units in DOLOG-Jabar located in Jln. Soekarno Hatta. The data was collected through the study of documentation as well as distributing questioners to every departmental heads in which is called as unit manager (Ka-Sie). Data analysis was done by using score and path analysis. The questioner used was based on the questioner developed by Roy A. Lindberg and Theodore Chon, while the structure used for the path analysis is based on the structure developed by Ria R. Ariawati and Harun Al-Rasyid. The result of this research shows that : Planning of transportation's cost in budgeting gives positive influence toward internal control of inventory's system with the path coefficient as follow: PY1X1=0.001010712; PY1X2=0.095176407; PY1X3=0.511393824, and the coefficient (R2) is R2 Y1(X1,X2,X3)=0,31722743 or 31.72%. Internal control of inventory's system gives positive influence toward it's effectiveness and it's efficiency in fulfillment minimum rate with path coefficient as follow PY2Y1 = RY2Y1 = 0.041907, and the coefficient determination (R2) is R2Y2(Y1)=0.0017562 or  0.17562%. The average effectiveness and efficiency that was achieved by DOLOG-Jabar during 1997-1998 was 0.93 or 93%.   Keywords : Planning Transportation Cost; Budget Controlling; Efficiency Minimum Rate

scholarly journals Pengaruh Asimetri Informasi, Moralitas Individu Dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi

2019 ◽  
Vol 29 (2) ◽  
pp. 645
Author(s):  
Rina Komala ◽  
Endar Piturungsih ◽  
M. Firmansyah
Keyword(s):  
Data Collection ◽  
Information Asymmetry ◽  
Internal Control ◽  
Control Variable ◽  
Negative Influence ◽  
Positive Influence ◽  
Survey Method ◽  
Accounting Fraud

This study aims to analyze the effect of information asymmetry, individual morality and internal control on the tendency of accounting fraud on the use of village funds in Utan District, Sumbawa Regency. The number of respondents used in this study were 44 people. Data collection is done by survey method with data collection techniques using questionnaires. The results of the study is the information asymmetry variable has a positive influence on the tendency of accounting fraud; individual morality variable has a negative influence on the tendency of accounting fraud; and internal control variable has a negative influence on the tendency of accounting fraud. Keywords : Asymmetry; Morality; Control; Accounting Fraud.

scholarly journals PENGARUH KOMUNIKASI DAN MOTIVASI BERPRESTASI TERHADAP KEPUASAN PELANGGAN di PPs UNJ

2010 ◽  
Vol 1 (2) ◽  
pp. 150
Author(s):  
Desi Rahmawati
Keyword(s):  
Path Analysis ◽  
Student Satisfaction ◽  
Achievement Motivation ◽  
Positive Feedback ◽  
Testing Hypothesis ◽  
Survey Method ◽  
Path Coefficient ◽  
Administrative Staff ◽  
School Year ◽  
Positive Effect

The objective of this causal research is to obtain information concerning the effect of communication and achievement motivation on PPs UNJ student satisfaction. The research was conducted by using a survey method with path analysis in testing hypothesis. In this research, PPs UNJ students of the school year 2009/2010 has been choosen as a unit analysis and 211 samples of student were selected in random. The results of the research are as follows: (1) there is a direct positive effect of communication on achievement motivation indicated by the value of the path coefficient = 0.404; (2) there is a direct positive effect of communication on PPs UNJ student satisfaction indicated by the value of the path coefficient = 0,223; (3) there is a direct positive effect of achievement motivation on PPs UNJ student satisfaction indicated by the value of the path coefficient = 0,304. Therefore, student satisfaction can be improved by optimizing the communication made by the director and staff, lecturers and administrative staff to students using a variety of appropriate media to get positive feedback from students. Furthermore, by constantly increasing the motivation of the students themselves.

scholarly journals Identifikasi Karakter yang Berpengaruh terhadap Hasil Biji Beras Kopi Arabika di Kabupaten Garut Menggunakan Analisis Lintasan Bertahap

2014 ◽  
Vol 1 (3) ◽  
pp. 175
Author(s):  
Enny Randriani ◽  
Dani Dani ◽  
Indah Sulistiyorini ◽  
Edi Wardiana
Keyword(s):  
Path Analysis ◽  
Structural Equation ◽  
Negative Influence ◽  
Positive Influence ◽  
Green Bean ◽  
Equation Modeling ◽  
Survey Method ◽  
West Java ◽  
Arabica Coffee ◽  
Bean Yield

<p>Keterkaitan antara karakter vegetatif, komponen buah, komponen biji, dan hasil biji beras pada tanaman kopi merupakan hal penting dalam program pemuliaan dan seleksi. Model saling keterkaitan antar karakter tersebut adalah model sebab-akibat dan dapat dianalisis melalui analisis lintasan bertahap (ALB). Penelitian bertujuan mengidentifikasi karakter-karakter yang berpengaruh terhadap hasil biji beras kopi Arabika di daerah Garut, Jawa Barat melalui penggunaan analisis lintasan bertahap (ALB) dan model persamaan struktural (MPS). Penelitian dilaksanakan di Desa Marga Mulya, Kecamatan Cikajang, Kabupaten Garut, Jawa Barat, bulan Januari sampai Desember 2013 pada ketinggian tempat 1.300 m di atas permukaan laut dengan jenis tanah Andosol. Penelitian menggunakan metode survei dengan pengambilan contoh secara acak terhadap lima genotipe kopi Arabika, yaitu ABP-1, ABP-2, ABP-3, AGK-1, dan S 795. Hasil penelitian menunjukkan terdapat tiga karakter yang berpengaruh positif secara langsung, yaitu jumlah ruas pada batang, tebal buah, dan bobot 100 biji gabah. Karakter panjang cabang primer berpengaruh positif secara tidak langsung, sedangkan karakter jumlah cabang sekunder dan jumlah ruas cabang primer berpengaruh negatif secara tidak langsung. Karakter-karakter tersebut dapat digunakan sebagai kriteria seleksi pada populasi kopi Arabika di daerah Garut, Jawa Barat.</p><p>Kata kunci: Kopi Arabika, seleksi karakter, analisis lintasan bertahap, model persamaan struktural</p><p>The linkage between the vegetative characters, fruit components, production seeds component and rice seeds of the coffee plant is important in breeding and selection programs. Models of interrelations between these characters are causal models and can be analyzed through sequential path analysis (SPA). The objective of this study was to identify of several characters affecting on green bean yield of Arabica coffee in Garut, West Java by using sequential path analysis (SPA) and structural equation modeling (SEM). This research was conducted in the Marga Mulya Village, Cikajang District, Garut Regency, West Java, with altitude about 1300 m above sea level and Andosol type of soil, starting from January to December 2013. The research was conducted in survey method with random sampling method on the Arabica coffee genotypes such as ABP-1, ABP-2, ABP-3, AGK-1, and S795. The results showed that there are three characters having directly positive effect on green bean yield: number of internodes on stem, fruits thickness, and weight of 100 beans. On the other hand, length of primary branches has indirectly positive influence, while number of secondary branches and number of internodes on primary branches has indirectly negative influence. These characters can be used as selection criteria on the population of Arabica coffee in Garut, West Java.</p><p> </p>

scholarly journals PENGARUH KEKUASAAN DAN PENGAMBILAN KEPUTUSAN TERHADAP KOMITMEN ORGANISASI GURU SEKOLAH DASAR BPK PENABUR DI JAKARTA

2015 ◽  
Vol 6 (1) ◽  
pp. 1087-1096
Author(s):  
Dian Nataly Paramaartha
Keyword(s):  
Decision Making ◽  
Organizational Commitment ◽  
Primary School ◽  
Path Analysis ◽  
Research Methodology ◽  
School Teacher ◽  
Total Sample ◽  
Positive Influence ◽  
Survey Method ◽  
Primary School Teacher

The research objective is to understand comprehensively the effect of power and decision making on teacher’s organizational commitment in BPK PENABUR Primary School in Jakarta. The research methodology is a survey method to form the causal path analysis. Research based on BPK PENABUR’s primary school teacher with total sample 178 teachers. The research on the analysis conclude that (1) power has positive influence on organizational commitment, (2) decision making has positive influence on organizational commitment, and (3) power has positive influence on decision making.

scholarly journals Dampak Kontrak Psikologis dan Motivasi Kerja Guru

2018 ◽  
Vol 6 (1) ◽  
pp. 25-33
Author(s):  
Luluh Abdilah Kurniawan
Keyword(s):  
Organizational Commitment ◽  
Path Analysis ◽  
Correlation Coefficient ◽  
Psychological Contract ◽  
Work Motivation ◽  
Positive Influence ◽  
Survey Method ◽  
Teacher Work

This article aims to obtain information about the influence of psychological contract and organizational commitment to teacher work motivation in private SMK Kecamatan Pondok Gede, Bekasi. This research uses survey method with path analysis. The results showed there was a direct positive influence of psychological contract and organizational commitment to work motivation, with correlation coefficient value of 0.390 and coefficient value of 0.281.  

scholarly journals DETEKSI KECURANGAN (FRAUD) DI SEKTOR PEMERINTAH

2017 ◽  
Vol 1 (2) ◽  
pp. 134-140
Author(s):  
Taufik Kurrohman ◽  
Ekaning Pratiwi ◽  
Andriana Andriana
Keyword(s):  
Leadership Style ◽  
Internal Control ◽  
Negative Influence ◽  
Positive Influence ◽  
Primary Data ◽  
Survey Method ◽  
Government Agencies ◽  
Negative Effects ◽  
Government Sector ◽  
The Government

This study aims to explore the perceptions of employees in government agencies regarding the effect of the effectiveness of internal control systems, compensation satisfaction, organizational culture, unethical behavior, leadership style, and law enforcement against fraud in the government sector. This study included a quantitive research with survey method. The data used is primary data collected through questionaires. The research sample of 223 employees a number of government agencies in Jember. The resu lts of this study indicate that there is a negative influence between the effectiveness of the internal control system to fraud in government sector, there is a negative effect between satisfaction and compensation to fraud in the government sector, there  are no negative effects between the culture of the organization to fraud in the government sector, there are positive influence between behavior ethical against fraud in the government sector, there is a negative influence of leadership style to fraud in the government sector,there are no negative effects of enforcement against fraud in the government sector. Keywords: Perceptions of Employees, Fraud, Government Sector

scholarly journals The THE INFLUENCE OF LEADERSHIP BEHAVIOR, ORGANIZATIONAL CULTURE, AND WORK MOTIVATION TOWARD THE WORK ETHIC OF MUHAMMADIYAH TEACHERS IN PEKANBARU CITY RIAU PROVINCE

2018 ◽  
Vol 2 (1) ◽  
pp. 113
Author(s):  
M. Rasyad Zein ◽  
Bedjo Sujanto ◽  
Salfen Hasri
Keyword(s):  
Organizational Culture ◽  
Path Analysis ◽  
Work Ethic ◽  
Work Motivation ◽  
Leadership Behavior ◽  
Positive Influence ◽  
Survey Method ◽  
Work Ethics ◽  
Regression Relationship ◽  
Positive Correlation Coefficient

This research was motivated by the work ethics of teachers in Muhammadiyah schools that were not good yet, where loyality and compliance to organization is still low and there is less concern with the morality of the job. The aim of this research is to study the influence of leadership behavior, organizational culture, and work motivation toward the work ethics of Muhammadiyah teachers in Pekanbaru of Riau Province. This research has used a survey method with the causal technique. Meanwhile, to analyze the influence between variables the path analysis is used. The path analysis requires of a significant linear regression relationship between two variables. Meanwhile, to calculate the coefficient of each path, a positive correlation coefficient of two variables is required. The population in this research is Muhammadiyah teachers in Pekanbaru of Riau Province of totally 172 teachers and the sampling is 120 teachers. The results of this study indicate that there is; (1) a direct positive influence of leadership behavior toward teachers' work ethic, (2) a direct positive influence  of organizational culture toward teachers' work ethics, (3) a direct positive influence of work motivation toward teachers' work ethics, (4) a direct positive influence of organizational culture toward work motivation, (5) a direct positive influence of leadership behavior toward work motivation. Thus, the improvement of work ethics of teachers can be achieved well if there is a strong influence of leadership behavior, organizational culture and well organized work motivation. Keywords: work ethics, leadership behavior, organizational culture, and work motivation

scholarly journals PENGARUH PENDELEGASIAN DAN KEPUASAN KERJA TERHADAP PRODUKTIVITAS PEGAWAI STIKES BINA PUTERA BANJAR, JAWA BARAT

2015 ◽  
Vol 6 (2) ◽  
pp. 1187-1196
Author(s):  
Nelma Ariestien Sahureka
Keyword(s):  
Job Satisfaction ◽  
Data Analysis ◽  
Path Analysis ◽  
Positive Influence ◽  
Survey Method ◽  
West Java

The objective of this research is to understand comprehensively the effect of delegation and job satisfaction toward productivity of the employee in the STIkes Bina Putera Banjar, West Java.  The research used a survey method with path analysis applied in testing hyphotesis. It was conducted to 105 employees as the respondents which were selected in a simple random way.  The data analysis and interpretation reveals that (1) delegation has direct positive influence toward productivity, (2) job satisfaction has direct positive influence toward productivity, (3) delegation has direct positive influence toward job satisfaction.

scholarly journals Analysis Of Physics Problem Solving In The Perspective Of Self Efficacy and Adversity Quotient

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Napis Napis
Keyword(s):  
Problem Solving ◽  
Path Analysis ◽  
Self Efficacy ◽  
Survey Method ◽  
Path Coefficient ◽  
Analysis Model ◽  
Analysis Technique ◽  
Essay Question ◽  
Data Collection Technique ◽  
Positive Effect

<p>This study aims to determine the effect of self efficacy, and adversity quotient on Physics problem solving. This research is based on the low problem solving of Physics, caused by self-efficacy and adversity quotient. The research used a quantitative approach, survey method with path analysis technique. A sample of 100 students selected at random. The data collection technique used questionnaires to measure self-efficacy, and adversity quotient, while the essay question was used to measure the Physics problem solving on the electric current matter. The result of the path coefficient calculation in the path analysis model is more than 0.05 which means significant. Physics problem-solving path coefficient on self-efficacy 0.222, with contribution 4.92%. Physics problem-solving coefficient on adversity quotient is 0.290 (8.41%). The contribution of self-efficacy to adversity quotient is 7.18% with path coefficient 0.268. The result shows that adversity quotient has a more dominant influence on Physics problem-solving.The results of the study show that: (1) self-efficacy has a positive effect on Physics problem solving, (2) adversity quotient has positive effect on Physics problem solving, (3) self-efficacy has positive effect on adversity quotient, and (4) self-efficacy gives an indirect effect on Physics problem solving through adversity quotient.</p>

scholarly journals THE EFFECT OF TRANSFORMATIONAL LEADERSHIP AND WORK CULTURE TO LECTURES’ PERFORMANCE

2017 ◽  
Vol 4 (2) ◽  
pp. 20-25
Author(s):  
Erwin Bakti
Keyword(s):  
Transformational Leadership ◽  
Path Analysis ◽  
Positive Influence ◽  
Quantitative Approach ◽  
Survey Method ◽  
Work Culture ◽  
Culture Form ◽  
Study Program

The objective of this study was to find out the influence of transformational leadership and work culture on lecturer’s performance of Universitas Muhammadiyah Palembang. This study used quantitative approach, survey method and path analysis. The data was taken from 204 lecturers and 29 heads of study program became the sample in this study. The result of the study found that (1) transformational leadership gave direct positive influence on the performance; (2) work culture gave direct positive influnce on lecturer’s performance; and (3) transformational leadership gave direct positive influnce on work culture. Form the research has been conducted, it could be concluded there must be the improvement of transformational leadership and work culture to improve the lecturer’s performance of Universitas Muhammadiyah Palembang. Keywords:Transformational Leadership, Work Culture, lecture’s Performance.

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