Garuda - Garba Rujukan Digital

Pengaruh Insentif Keuangan Dan Penetapan Tujuan Terhadap Kinerja Individu: Uji Eksperimen Mahasiswa Kewirausahaan Dian Wijayanti; Uki Yonda Asepta; Rino Tam Cahyadi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 2 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v24i2.344

This study aims to examine the effect of incentive schemes and participation in goal setting on performance. This study intends to test whether goal-setting theory can explain the effect of incentive schemes and individual participation in setting goals on performance achieved within a certain period. The incentive schemes tested in the study are piece-rate, quotas in relation to performance and targeting. Field experiment procedures with a 2x2 design were carried out to test the causal relationship between these variables. Experiments were carried out on 141 students with experimental tasks related to entrepreneurship courses. Data analysis and hypothesis testing were performed using Two Way Anova repeated measurement and contrast test. The results of the analysis show that the performance of the quota incentive scheme where the incentives are given based on the set targets is less than the piece-rate incentive scheme. The budget-based incentive scheme, in this case the quota incentive scheme, is not expected to provide an increase in effort. The increase in effort does not result in better performance.

TINGKAT KEPATUHAN PELAKSANAAN TATA KELOLA BPR SETELAH DIBERLAKUKANNYA PERATURAN OJK TENTANG PENERAPAN TATA KELOLA BPR DI WILAYAH KERJA KANTOR OJK MALANG Dian Wijayanti; Tommy M. H. Hutapea
Jurnal Bisnis dan Manajemen Vol 6, No 1 (2019): Jurnal Bisnis dan Manajemen Volume 6 Nomor 1 Tahun 2019
Publisher : University of Merdeka Malang

Penelitian deskriptif ini bertujuan untuk melihat tingkat kepatuhan BPR dengan membuat gambaran secara sistematis, faktual dan akurat mengenai fakta-fakta, sifat-sifat serta hubungan antara fenomena yang diselidiki. Jenis data yang digunakan adalah data kuantitatif dengan teknik pengumpulan data menggunakan penyebaran kuesioner kepada Direktur dan atau Pejabat yang mewakili BPR. Hasil Penelitian menunjukkan bahwa Direktur BPR di Wilayah Kerja Kantor OJK Malang sebanyak 67,80% (di bawah 81% kriteria Patuh) telah memenuhi kriteria patuh dalam penerapan peraturan yang diberlakukan. Agar tingkat kepatuhan BPR semakin baik, disarankan untuk memenuhi kelengkapan organisasi khususnya penerapan fungsi auditor internal dan manajemen risiko serta pelaksanaan tugas-tugas Direksi dan Dewan Komisaris BPR. DOI : https://doi.org/10.26905/jbm.v6i1.3032

PENGARUH PROSES EVALUASI KINERJA TERHADAP PERSEPSI PROCEDURAL FAIRNESS: STUDI DI PERGURUAN TINGGI Dian Wijayanti; Sendy Cahyadi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to test the process of performance evaluation particularly the formality and participation may effect the procedural fairness. Research conducted in universities as educational institutions that prioritizes quality of education involving all work units. Survey method was apllied by distributing questionnaires to 70 educational staff. 55 questionnaires were returned and 47 questionnaires were qualified to be analyzed in this study. Regression analysis was applied withing the research to conduct hypothesis testing. The results exposes formalities of performance evaluation effects the perception of procedural fairness, yet participation does not effect the perception of procedural fairness. It may happen since respondents prefer to understand the right instrument in assessing performance in performance evaluation is more important than participation in evaluation. Being aware of the results from the research, the process of performance evaluation requires formalized practical implication in order to obtain fairness evaluation process for everyone in the organization.

Employee Stock Ownership Program (ESOP) Sebagai Perencanaan Keuangan Jangka Panjang bagi Karyawan Bank Central Asia - Malang T. Renald Suganda; Dian Wijayanti; Uki Yonda Asepta
Jurnal ABM Mengabdi Vol 4 (2017): Desember
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Employee Stock Ownership Program (ESOP) is a program that allows employee participation to own company or parent company shares where they work. One of the companies that implement ESOP is Bank Central Asia (BCA) which has 25,023 employees as a whole. Employees who get ownership of these shares need to be equipped with how to manage them considering that the stock is a capital market product intended for long-term investment. Assistance for BCA employees is implemented with the aim of improving the understanding of bank employees on capital market instruments, especially stocks. This activity was held in BCA Kanwil VII Malang, attended by 53 participants. The workshop and public education methods were carried out through several meetings with the subjects presented are Aspects of Going Concern, Introduction to Capital Market and Access to Market Data, Analysis of Capital Market Instruments, and Stock Trading Mechanism in Indonesia through D'ONE Trade Pro software. This devotion program is implemented by involving three parties namely the Indonesia Stock Exchange (BEI), Universitas Ma Chung, and PT Danareksa Sekuritas as one of the IDX listed members. The results of this program are among others increased employee understanding of investment in the capital market as long-term financial planning and employees become investors who are proactive and sophisticated in making decisions.

Mencetak Wirausaha Muda Universitas Ma Chung Sunday Noya; Etsa Astridya Setiyati; Dian Wijayanti
Jurnal ABM Mengabdi Vol 3 (2016): Desember
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Wirausaha Muda Bernas is the Entrepreneurs Development Program at Universitas Ma Chung which is supported by a entrepreneurship grant from The Indonesian Ministry of Research, Technology, and Higfer Education. The program is implementing the overall formation of entrepreneurial activities ranging from the formation of mindset, development of business ideas, until the incubation program therein do mentoring, training and coaching that covering all aspects of business. Aspects that include product development, feasibility study, market research, strategy and production technology, management and business development, marketing and promotion strategy as well as supporting other aspects such as business licenses, financial management, tax, legal and law, intellectual property rights, environmental aspect, and halal certification. Tenant will then be facilitated and pushed to have a sustain business.All the activities of training and coaching are done a team consisting of lecturers and practitioners who are competent in the field of entrepreneurship. To cover all aspects of entrepreneurship, the team will be assisted by several other facilitators consisting of lecturer, practitioners who are competent in their respective field and entrepreneurs who have been successful with their business. Hopefully this program will not only give birth to young entrepreneurs fostered independently of tenants, but also the formation of an independent institution and sustainable entrepreneurship unit that serves to build entrepreneurship among students at the Universitas Ma Chung as well as many comprehensive young entrepreneurs. Hopefully this small action can contribute to the development of entrepreneurship in Indonesia.

PENGARUH PROSES EVALUASI KINERJA TERHADAP PERSEPSI PROCEDURAL FAIRNESS: STUDI DI PERGURUAN TINGGI Dian Wijayanti; Sendy Cahyadi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to test the process of performance evaluation particularly the formality and participation may effect the procedural fairness. Research conducted in universities as educational institutions that prioritizes quality of education involving all work units. Survey method was apllied by distributing questionnaires to 70 educational staff. 55 questionnaires were returned and 47 questionnaires were qualified to be analyzed in this study. Regression analysis was applied withing the research to conduct hypothesis testing. The results exposes formalities of performance evaluation effects the perception of procedural fairness, yet participation does not effect the perception of procedural fairness. It may happen since respondents prefer to understand the right instrument in assessing performance in performance evaluation is more important than participation in evaluation. Being aware of the results from the research, the process of performance evaluation requires formalized practical implication in order to obtain fairness evaluation process for everyone in the organization.

Pengaruh Bias Perilaku terhadap Pengambilan Keputusan Irasional dengan Financial Literacy sebagai Pemoderasi Michael Wijayanto Hariono; Rino Tam Cahyadi; Dian Wijayanti
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 1 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i1.5304

This study aims to examine the effect of status quo bias, regret aversion bias, loss aversion bias and availability bias on irrational investment decision making by investors in Malang City moderated by financial literacy. The number of respondents as many as 87 people came from a group of investors from several securities offices and community groups of Beginner Stock Investors (ISP) Malang City. This study uses moderated regression analysis as a test tool. The results of this study indicate that regret aversion bias and loss aversion bias have a positive effect on irrational investment decision making, while the status quo bias and availability bias have no effect on irrational investment decision making. The moderating variable of financial literacy weakens the effect of availability bias on irrational investment decision making, but does not weaken the effect of status quo bias, regret aversion bias, and loss aversion bias on irrational investment decision making.

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search