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All Journal Dinamika Akuntansi Keuangan dan Perbankan YUME : Journal of Management
Cherly Elisabeth Tanamal
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Library & Information Science

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KUALITAS SISTEM INFORMASI DAN PENGAMBILAN KEPUTUSAN INDIVIDUAL: PERAN MEDIASI KOORDINASI DAN OTONOMI KERJA Frieska Aprianty; Cherly Elisabeth Tanamal
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 1 (2018): Vol. 7 No. 1 2018
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.852 KB)

Abstract

This study aims to examine the effect of the realized of revenue, size of local government, number of units under regional (SKPD), the life of the local government, the size of the legislature,and the intergovernmental revenue on the level of disclosure LKPD Regency / City in Central Java province.The study population was District / City of Central Java Province during the years 2014-2016 that have been audited by the BPK. The sample used is 105 local government financial statements are all the population sampled.This research data analysis methods using the multiple linear regression analysis by SPSS 19.The results showed that realized of revenue, number of units under regional (SKPD), and the ratio of self-sufficiency have significant effect on the level of disclosure LKPD. While variable size of local government, the life of local governments, intergovernmental revenue, and a legislative measure does not affect the level of disclosure LKPD. Keywords: level of disclosure lkpd, realized of revenue, number of units under regional (skpd), local government size, ratio independence, local government age, size of the legislature, and the intergovernmental revenue
Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Dimoderasi Oleh Leadership dan Budaya Organisasi Ryna Siskayunita Lagasih; Cherly Elisabeth Tanamal
YUME : Journal of Management Vol 5, No 2 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i2.1646

Abstract

AbstrakThis study aimed to examine the effect of budgetary participation on managerial performance at the Makassar GPIB Education Foundation. To investigate the impact of budgetary participation on managerial performance moderated by leadership and organizational culture at the Makassar GPIB Education Foundation. Data collection techniques were used through observation, questionnaires, and documentation to implement these objectives, with data analysis techniques using moderated regression analysis. The results of the study found that budgetary participation has a positive and significant effect on managerial performance, the interaction of budgetary participation with leadership has a positive and significant impact on managerial performance, and the exchange of budgetary participation with organizational culture has a positive and significant impact on managerial performance at the GPIB Education Foundation Makassar. Kata Kunci: Budaya Organisasi, Leadership, Kinerja Manajerial Dan Partisipasi Penyusunan Anggaran. AbstractFor 150-200 word, An abstranct is a brief summary of a research article, thesis, review, conference proceeding or any-depth analysis of a particular subject or disipline, and is often used to help the reader quickly ascertain the paper purposes. When used, an abstract always appears at the beginning of a manuscript or typescript, acting as the point-of-entry for any given academic paper or patent application. Absatrcting and indexing services for various academic discipline are aimed at compiling a body of literature for that particular subject. Abstract length varies by discipline and publisher requirements. Abstracts are typically sectioned logically as an overview of what appears in the paper. Keywords: Organizational Culture, Leadership, Managerial Performance and Budgeting Participation.  
Co-Authors Frieska Aprianty Ryna Siskayunita Lagasih