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All Journal Journal of Accounting and Investment Unnes Journal of Mathematics Education
Lukman Effendi, Lukman
Magister Akuntansi Universitas Mataram, NTB
Economics, Econometrics & Finance Mathematics

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Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Asimetri Informasi, Penekanan Anggaran dan Komitmen Organisasional sebagai Variabel Pemoderasi Irfan, Muh.; Santoso, Budi; Effendi, Lukman
Journal of Accounting and Investment Vol 17, No 2: July 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.2016.0052.158-175

Abstract

This study aimed to examine the effect of budget participation toward budgetary slack with three moderating variables, namely: information asymmetry, budget emphasis and organizational commitment. Inconsistencies in previous studies on the effect of budget participation toward budgetary slack was become motivation in this study. Data were collected using a questionnaire distributed to the Local Government’s Unit/SKPD Structural Officials of consisting of Echelon II, III and IV at the Regional Government of  Dompu Regency. Respondents was selected by purposive sampling method in which officers involved in the budgeting process, of the 100 distributed questionnaires, all questionnaires were returned. The analysis method employs variant-based SEM using SmartPLS Version 2.0 M3. The research instrument has passed the test of validity and reliability. The results showed that budget participation has an influence on budgetary slack. This research may prove interaction with information asymmetry budget participation, budget emphasis has a significant negative effect, while the organizational commitment significantly influence budgetary slack. The implications of this study that the interaction of budget participation on information asymmetry and budget emphasis can reduce budgetary slack, otherwise committed organizations can improve budgetary slack.
The effect of the use of Differentiated Instruction-Based Module on students’ learning motivation Harmini, Triana; Effendi, Lukman
Unnes Journal of Mathematics Education Vol 7 No 3 (2018): Unnes Journal of Mathematics Education
Publisher : Department of Mathematics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ujme.v7i3.26764

Abstract

The use of modules as teaching materials in the learning process is very important in order to improve the learning outcomes. The differentiated instruction based module is a learning module that differentiates instruction based on the differences of students ability level. Thereupon, the objectives of this study were: (1) to find out the differences of students' mathematics learning motivation before and after the use of differentiated instruction-based module, (2) to determine the effect of using differentiated instruction-based learning module on students’ mathematics learning motivation. This study used a quantitative approach and mathematics learning motivation questionnaire as the technique of collecting data. Also, to analyze the data this study used the T-Test (paired Samples T-Test) with the prerequisite of analysis, namely the normality and homogeneity test. Eventually, the results of analysis prerequisite analysis showed that both data were normally distributed and homogeneous. Meanwhile, the results of the t-test showed that there were significant differences between students’ mathematics learning motivation before and after the use of the differentiated instruction based learning module.
Co-Authors Dwi Budi Santoso Muh. Irfan Triana Harmini