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PENGARUH KARAKTERISTIK SASARAN PENGANGGARAN TERHADAP KINERJA MANAJERIAL (Studi Empiris Bank-Bank Di Daerah Istimewa Yogyakarta) Putri, Caesar Marga
Jurnal Manajemen Magister Darmajaya Vol 3, No 01 (2017): Jurnal Manajemen Magister Darmajaya
Publisher : Jurnal Manajemen Magister Darmajaya

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Abstract

Budget is a planning and control tool. As a control tool, budget measure magerial performance by comparing the actual performance and the budget so efficiency and effectivity can be identified. In budgeting, involvement of human behavior aspect of individuals that taking part in budgeting must be focused. Behavioral aspect that involved in budgeting refer to budgeting goal characteristic: budgetary participation, budget goal difficulty, budgetary evaluation (supportive and punitive), budgetary feedback andbudget goal clarity. The five aspects of budgeting goal characteristicare espected having an effect on managerial performance. This study focused on the managerial performance on bank sector in Yogyakarta region. The result shows that five characteristics of budgeting goal characteristic have a positive effect on managerial performance. Keywords: budgetary participation, budget goal difficulty, budgetary evaluation (supportive and punitive), budgetary feedback and budget goal clarity, managerial performance.
PENERAPAN SKEMA INSENTIF, TINGKAT KOMITMEN ORGANISASI DAN PENGARUHNYA TERHADAP ESCALATION OF COMMITMENT Putri, Caesar Marga
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 10, No 1 (2018)
Publisher : Politeknik Negeri Bandung

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Abstract

Abstract: The aim of this research is to investigate the effect of reward and punishment in escalation of commitment. The escalation of commitment is usually attributed to the decision maker if the project is unfavorable. This research also investigates the effect of organizational commitment to the decision to escalate or not to escalate the commitment. Experimental method is used in this research. There are 37 participants contribute to this research. The result of this research shows that the escalation of commitment level is higher if there is reward and punishment provided in the organization than if only reward provided. In other hand this level is higher if only punishment provided than if reward and punishment provided. It is mean that decision makers will avoid punishment, so they escalate their commitment. As predicted before organization commitment also effect escalation of commitment.  The result shows that organizational commitment will decrease the level of escalation of commitment.Keywords: Escalation of Commitment, Organizational Commitment, Punishment, Reward.
EXPLORING PERFORMANCE MEASUREMENT SYSTEM FOR LECTURER (PMSL): COMPARISON AMONG THREE MODELS IN INDONESIA, SINGAPORE AND TURKEY Sofyani, Hafiez; Nazaruddin, Ietje; Putri, Caesar Marga; Fathmaningrum, Erni Suryandari
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1425.967 KB) | DOI: 10.22219/jrak.v9i3.9639

Abstract

This study aims at exploring the Performance Measurement System for Lecturer (PMSL) through a comparison study in three countries, namely Indonesia (MY), Singapore (IT), and Turkey (IMU). We uses multiple case study approach by conducting a comparative study. The data are obtained mainly using interview. Those lecturers assuming some offices and play some roles in formulating the lecturer performance policy are chosen to be this study’s informants, they are: Management and Organization Chair, Chairman of the university senate, Vice Rector for Academic Affair, and Member of Information Systems Audit Control. The results reveal that there are different PMSL patterns from the three research objects, i.e. MY (Indonesia), IT (Singapore) and IMU (Turkey). MY have fairly aggressive PMSL policy as compared to the other two campuses since they have to work harder to improve the performance of their lecturers who in this case have relatively lesser academic experiences at international level. MY reward special incentives for certain performance target and hold a science camp mentoring to improve their lecturers’ capabilities. Meanwhile, IT perform PMSL by classifying lecturer’s performance measurement into two tracks, namely teaching and research tracks. This makes lecturers more focused on and satisfied with their job, and eventually leads to an optimal performance level. Additionally, at IMU Turkey, to achieve lecturer optimal performance, the university prepares a policy related to three aspects: pedagogic (mentoring), knowledge management, and administration easiness. This research result is expected to give real contribution to the refinement of PMSL policy model at universities in Indonesia to allow it to trigger globally-competitive lecturer performance improvement (Global Achievement). This study explains how PMSL as a derivative of goal setting theory is effectively successfully implemented at a University in three different countries which in this case have different organizational cultures.