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Pengaruh Partisipasi Penyusunan Anggaran, Kejelasan Sasaran Anggaran Dan Struktur Desentraliasasi Kinerja Manajerial SKPD Lombok Barat Ahmad Juaini; Titiek Herwanti; Lalu M. Furkan
E-Jurnal Akuntansi Vol 29 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i02.p13

Abstract

This study aims to examine and find empirical evidence regarding the effect of budgetary participation, clarity of budget targets and decentralized structures on the performance of SKPD Management. The number of samples was 126 respondents from 42 SKPD. The analytical tool used in this study is multiple linear regression, the unit of analysis in this study is the Regional Level Work Unit (SKPD) in the West Lombok Regency Government. Research results (1) Clarity of budgetary budget has a significant positive effect on SKPD managerial performance. (2) Budget participation does not affect the SKPD managerial performance. (3) The decentralization structure does not affect the SKPD managerial performance. Keywords : Budget Participation; Clarity of Budget Goals; Decentralized Structure.
Pengaruh Partisipasi Anggaran dan Gaya Kepemimpinan Terhadap Kinerja Manajerial dengan Job Relevant Information sebagai Pemoderasi Muhammad Syukri; Ni Ketut Surasni; Lalu M. Furkan
E-Jurnal Akuntansi Vol 29 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i03.p06

Abstract

The study aims to reveal the effect of budgetary participation and leadership style on managerial performance as well as the influence of job relevant information in strengthening the influence of budgetary participation relationships and leadership style on managerial performance. Sources of data in the study using a questionnaire distributed to 43 West Lombok Regency OPD. The results showed budget participation and leadership style involved managerial performance and the original sample value showed positive budget participation and leadership style related to the direction of managerial performance, work related information did not support job relevant information did not support improvement of leadership style on managerial performance and sample value Original shows negative. Keywords : Budgetary Participation; Leadership Style; Job Relevant Information Managerial Performance.
DINAMIKA INOVASI PADA KLUSTER INDUSTRI PARIWISATA BALI MELALUI KERJASAMA PEMERINTAH-UNIVERSITAS-INDUSTRI Lalu M. Furkan; Agusdin Agusdin
Distribusi - Journal of Management and Business Vol. 4 No. 2 (2016): Distribusi, September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v4i2.14

Abstract

ABSTRAKPariwisata menjadi topik yang diagendakan di Indonesia seperti di Bali dimana pembangunan ekonomi yang didukung oleh master rencana untuk ekspansi dan percepatan pembangunan ekonomi indonesia tahun 2011-2025. Hal ini disebutkan dalam koridor pembangunan nomor 5 disebut koridor pariwisata dan sumber pangan nasional di mana bali termasuk ke kawasan wisata pembangunan. Dalam mengembangkan pariwisata berkelanjutan di Bali diperlukan strategi pembangunan ekonomi, inovasi bermain peran penting. Oleh karena itu , tujuan penelitian ini adalah untuk mengidentifikasi inovasi  di dalam industri kerajinan cluster indonesia sebagai salah satu bagian industri pariwisata. Kerangka survei perusahaan untuk diidentifikasi adalah perusahaan yang melakukan kegiatan inovasi di dalam cluster. Survei 33 pemilik perusahan dan eksekutif dengan menggunakan kuesioner dan teknik in-depth interview digunakan untuk mengeksplorasi tingkat kegiatan inovasi. Hasil penelitian mengidentifikasi banyak  jenis inovasi dilakukan. Inovasi telah banyak didukung oleh banyak lembaga dalam industri cluster kerajinan di Bali. Jejaring yang kompleks telah menyiapkan lebih banyak pengetahuan dan teknologi bagi cluster industri kerajinan di Bali. Oleh karena itu, temuan dalam penelitian ini adalah adanya hubungan diantara lembaga maupun institusi kerajinan  di Bali. Kata Kunci: Cluster, Inovasi,  UMKM, Industri Kreatif, Industri KerajinanABSTRACTTourism has became topical agenda in Indonesia as well as in Bali Economic development which is supported by the Master Plan for Expansion and Acceleration of the Indonesia Economic Development 2011-2025. It is mentioned in corridor of development number 5 called Tourism & Food National Support Corridor where Bali is included to the tourism area development. In order to develop sustainable tourism for the Bali economic development strategy, innovation play important role. Therefore, aim of this research is to identify innovation activities in the Indonesian craft industrial cluster as one of the broad tourism industry players. A framework of company survey was taken to identify their innovation activities in the cluster. Survey of 33 company owners and executives using quessionaires and in-depth interview technique explores their level of innovation activities. Thus research result found many types of innovation presented on the paper. Those types of innovation has been supported by many institutions in the Balinese craft industrial cluster. The more complex network has been set up the more knowledge and technology flows into the Balinese craft industrial cluster. Therefore, new types of inter-relationship among institutions in the Balinese craft industry is called innovation in the research .Keywords: Cluster, Innovation, SMEs, Creative industry, Handicraft industry