MUINDRO RENYOWIJOYO
STIE Trisakti

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PENGARUH KETIDAKPASTIAN LINGKUNGAN DAN BUDAYA ORGANISASI TERHADAP PARTISIPASI PENGANGGARAN DAN KINERJA MANAJERIAL DEASY RINARTI; MUINDRO RENYOWIJOYO
Jurnal Bisnis dan Akuntansi Vol 9 No 2 (2007): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.96 KB) | DOI: 10.34208/jba.v9i2.166

Abstract

In several prior researchs, that examined and proved relationship between budgetary participation and managerial performance, have yield the inconsistency results. The inconsistency results may reflect the influence of contingency variables. This study include an environmental uncertainty and organization culture as moderating variables in relationship between budgetary participation and managerial performance, could solve the differences. Data for this study were collected by using quesionaires, which were mailed to 150 travel managers. There were 88 responses of which 84 were completed and used. The result indicates that there was a significantly positif relation-ship between budgetary participation and managerial performance. The result from this study indicated that organization culture moderate the relationship between budgetary participation and managerial performance. But environmental uncertainty doesn’t moderate the relationship between budgetary participation and managerial performance.
ANALISIS PENGARUH PENGELUARAN PEMERINTAH BIDANG KESEHATAN DAN PENDIDIKAN TERHADAP INDIKATOR KESEHATAN DAN PENDIDIKAN PROPINSI-PROPINSI DI INDONESIA (STUDI KASUS 26 PROPINSI di INDONESIA) ARYA PRADIPTA; MUINDRO RENYOWIJOYO
Jurnal Bisnis dan Akuntansi Vol 7 No 1 (2005): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1985.188 KB) | DOI: 10.34208/jba.v7i1.585

Abstract

Perlunya peningkatan Net Enrollment Ratio Primary School dan penurunan Infant Mortality rate bagi Negara Republik Indonesia untuk pengakumulasian human capital yang selanjutnya menunjang pertumbuhan ekonomi yang berkelanjutan (sustainable growth) sudah tidak dapat dihindari lagi. Cara yang dilakukan oleh Pemerintah-pemerintah Propinsi di Negara Kesatuan Republik Indonesia untuk meningkatkan Net Enrollment Ratio primary School dan menurunkan Infant Mortality Rate dengan meningkatkan pengeluaran untuk belanja bidang pendidikan dan kesehatan. Melihat terdapat pandangan beberapa peniliti yang menyatakan tidak terdapat pengaruh yang signifikan dari pengeluaran belanja bidang pendidikan dan kesehatan terhadap peningkatan Net Enrollment Ratio Primary School serta penurunan Infant Mortality Rate maka penelitian ini menganalisis signifikansi pengaruh dari pengeluaran pemerintah propinsi-propinsi di Indonesia dalam bidang pendidikan dan kesehatan terhadap Net Enrollment Ratio Primary School serta Infant Mortality Rate pada propinsi-propinsi tersebut. Hasil Studi dengan menggunakan teknik pengolahan statistik panel data Fixed Effect weighted dan white hetroscedatisity consisten error dan variance menunjukkan terdapat pengaruh yang signifikan dari pengeluaran pendidikan dan kesehatan yang dilakukan oleh propinsi-propinsi di Indonesia terhadap Indikator Pendidikan yaitu Net Enrollment Ratio Primary School serta Indikator Kesehatan propinsi yaitu Infant Mortality Rate.
PERSEPSI MASYARAKAT DAN AKUNTAN TERHADAP ETIKA PROFESI AKUNTAN MUINDRO RENYOWIJOYO
Jurnal Bisnis dan Akuntansi Vol 7 No 1 (2005): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1121.059 KB)

Abstract

This research examines the different perception of profession ethic of accountant between business communities and accountants. The objective of the research is to explore and empirically examine the different of accounting manager and staff and accountants in their perception of profession ethic of accountant. The samples consist of some companies located in Jakarta. The analysis was based on response from 80 respondents, and data were collected by using questionnaires. Then the hypothesis was tested using ANOVA. Result indicated that there was difference perception of profession ethic of accountant between public accountant and government accountant, and government accountant and internal accountant. There was no difference perception of profession ethic of accountant between public accountant and internal accountant, public accountant and business community, and government accountant and business community. Hypothesis 1 and hypothesis 2 were accepted, but hypothesis 3, hypothesis 4 and hypotesis 5 were rejected.