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All Journal Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal ABM Mengabdi
Uki Yonda Asepta
Universitas Ma Chung
Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences

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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

Abstract

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.
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

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Abstract

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.
Co-Authors Dian Wijayanti Rino Tam Cahyadi, Rino Tam T. Renald Suganda