scholarly journals LOCUS OF CONTROL SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL

2020 ◽  
Vol 4 (1) ◽  
pp. 142-148
Author(s):  
Asbi amin Amin

This research aimed to test the understanding of the budgetary participation and budget target clarity have effect to Manajerial Performance. Locus of Control able to moderate the effect of This research also to test the effect of risk preferences which acts as a moderating budgetary participation and budget target clarity to Manajerial Performance. This research took 54 respondents with a sampling technique is Judgement Sampling. Data collection was carried out through a questionnaire. The data analysis technique used in this study is Moderated Regression Analysis (MRA). Based on the results of the analysis it can be seen that the participation in budgeting and the clarity of budget targets has a positive and significant effect on managerial performance, then the Locus of control is not able to moderate the influence of participation in budgeting and the clarity of budget targets on managerial performance.

2020 ◽  
Vol 9 (4) ◽  
pp. 1272
Author(s):  
Made Yurika Oka Dwicahyani ◽  
I Gusti Ayu Dewi Adnyani

The purpose of this study is to explain the locus of control as a moderating variable that has the influence of role stress on job satisfaction. This research was conducted on Melia Bali Hotel accounting employees. The number of samples in this study were 50 respondents. The sampling technique is saturated sampling using the Likert Summated Ratings (LSR) method. Data collection was obtained from the results of distributing questionnaires for Melia Bali Hotel accounting employees. Data analysis in this study uses moderated regression analysis and the model feasibility test. The results of the moderated regression analysis and the model feasibility test indicate that the locus of control variable as a moderating variable influences the role of stress on job satisfaction of accounting employees at Melia Bali Hotels. The results of this study indicate that the higher the role stress felt by Melia Bali Hotel accounting employees, the job satisfaction felt by employees will decrease. Keywords: role stress, locus of control, job satisfaction.


1970 ◽  
Vol 13 (2) ◽  
pp. 40-57
Author(s):  
Prima Yuslina ◽  
Amries Rusli Tanjung ◽  
Alfiati Silfi

This research aims to examine the effect of tax authorities, tax knowledge and taxpayer awareness on taxpayer compliance with financial conditions and taxpayer risk preferences as a moderating variable. The sample in this study is 100 individual taxpayers who conduct business activities and free work in Pekanbaru Distribution of questionnaires is done by proportional sampling method. The questionnaire distributed was 110, but only 100 could be processed with a response rate of 90.9%. The data analysis technique in this research uses the classic assumption test, and Moderated Regression Analysis (MRA) through SPSS 23. The results of the testing of the research hypothesis indicate that of the nine hypotheses in this study, there were only 2 hypotheses that were not proven, namely hypothesis 5, moderated tax knowledge financial conditions have an effect on taxpayer compliance and hypothesis 7, namely tax service providers moderated wp risk preferences affect taxpayer compliance. Meanwhile, 5 more hypotheses have proved to be influential.


Author(s):  
Muhammad Jumarliansyah ◽  
Mila Hasanah ◽  
Ridha Darmawaty ◽  
Faisal Mubarak

<p><em>This study aims to examine the effect of reading Quran ability on reading skills, the effect of vocabulary mastery on reading skills, and the effect of reading Quran ability and vocabulary mastery on reading skills students at the Islamic senior high school Amuntai. This type of research is a survey, and the approach used in this research is quantitative. The population of this study was all students of Class XI majoring in MIA at the Islamic senior high school 1 HSU, the Islamic senior high school 2 HSU, and the Islamic senior high school NIPA RAKHA Amuntai, totaling 240 people, and with the sampling technique 25% of the existing population as many as 60 people. The data collection instrument is documentation. The data analysis technique uses multiple regression analysis. The results of this study showed that the reading Quran ability students were in the medium a value of 53%, the vocabulary mastery students were in the medium a value of 72%, and the reading skills students were in the medium a value of 67%. While the effect of reading Quran ability on reading skills was 66.3% which means that there was an effect between the reading Quran ability on reading skills students. While vocabulary mastery on reading skills was 79.4%, there was an effect. Moreover, the effect of reading Quran ability and vocabulary mastery on reading skills students was 85.9%, which means that there is an effect between the reading Quran ability and vocabulary mastery on reading skills students.</em></p><p><strong><em>Keyword</em></strong><em>: Reading Quran, Vocabulary Mastery, Reading Skills.</em></p><p><em> </em></p>


2019 ◽  
Vol 7 (1) ◽  
pp. 11
Author(s):  
Ni Wayan Gita Sadhana Savitri ◽  
I Nyoman Sukma Arida

Bindu Village is located at Badung district, which has potency to develop the wellness tourism. Development wellness tourism at Bindu village involves the elite people. The purpose of this study was to identify tourist attractions and the role of elite people in developing wellness tourism at Bindu village. Data collection techniques conducted in this study are observation techniques, interview techniques and documentary techniques. The determination technique of informant uses the purposive sampling technique. Data analysis technique used is qualitative data analysis technique. The results of the discussion that can be concluded is wellness tourism activities by doing healer activities, purification and therapy. Bindu Village has tourism potency such as the natural potential, the cultural potential and the artificial potential. The role of elite people in the development of wellness tourism in Bindu village is carried out by developing those potencies, building tourism facilities and promotions.   Keywords: role, elite people , wellness tourism


2015 ◽  
Vol 2 (1) ◽  
pp. 19-24
Author(s):  
Mambang Mambang ◽  
Harmini Harmini

This research aims to determine the influence of work culture on the performance of employees in the Office of the Ministry of Religious Affairs of Gunung Mas Regency of Central Kalimantan, by applying hypothesis as follows: "There is a real positive influence or influence Working culture to employees ' performance. " The method used in this study is quantitative. The samples in this study amounted to 45 people, using a total sampling technique. Technical data collection using questionnaires that are distributed to the employees of the Ministry of Religious Affairs at Gunung Mas District office. The data analysis technique in this study uses the simple linear Regret method


2021 ◽  
Vol 9 (2) ◽  
pp. 164
Author(s):  
Mayu Nepradeni ◽  
Irmawita Irmawita

This research was motivated by the implementation of majelis taklim activities during the Covid-19 pandemic by following health protocols. This study aims to determine the description of the planning, know the description of the implementation, and know the description of the existing supervision in the activities of the Taklim Assembly during the Covid-19 pandemic. This research is a quantitative descriptive study with an ex post facto approach. The subjects of this study were members / jama'ah of the Al Ittihad Al Ittihad Assembly Activities in Pauh Subdistrict, Padang City. The population was 44 people and a sample of 3 administrators and 30 members / jama'ah were taken from 70% of the total population using the Simple Ramdom Sampling technique. Data collection tools in this study using a questionnaire. The data analysis technique used in this study was to use the percentage formula. The results showed that the activities of majelis taklim during the Covid-19 pandemic were categorized as good in terms of planning, implementation, monitoring aspects. Suggestions from this research are expected that majelis taklim activities will continue to run well and be further improved in planning, implementing, and supervising activities. Keywords: activities, assemblies, taklim


2019 ◽  
pp. 242
Author(s):  
I Gusti Ngurah Agung Putra Agniveda ◽  
Ni Luh Supadmi

This study aims to determine the effect of the application of e-filling on the compliance of the civil servant taxpayers with an understanding of the internet as a moderating variable in the East Denpasar Primary Tax Office. The number of samples used in this study were 100 respondents out of 16,732 effective civil servant populations in East Denpasar Primary Tax Office. The method of determining the sample used was non-probability sampling with a purposive sampling technique. Data collection in this study was conducted by questionnaire method. The data analysis technique used is the analysis of Moderated Regression Analysis (MRA). The results showed that the application of e-filling had a positive effect on the compliance of the civil servant taxpayers and understanding the internet was not able to moderate the effect of implementing e-filling on the compliance of the civil servant taxpayers at East Denpasar Primary Tax Office. Keywords: E-filling, understanding of the internet, taxpayers compliance.


2019 ◽  
Vol 28 (3) ◽  
pp. 1698
Author(s):  
Prema Laksmi Wijaksana ◽  
Luh Gede Krisna Dewi

This study aims to determine the moderating ability of emotional intelligence to time budget pressure and compliance pressure to the auditor. The population in this study was the entire auditor auditor IIIA at the Central BPK office. The number of samples used in this study were 68 respondents from 68 auditor auditor IIIA at the Central BPK office. The size of the sample is based on the technique of determining saturated samples. Data collection in this study was conducted by questionnaire method. The data analysis technique used is the analysis of Moderated Regression Analysis (MRA). The results showed that time budget pressure and compliance pressure negatively affected auditor auditor auditor IIIA Central BPK and emotional intelligence were able to moderate the influence of time budget pressure and auditor compliance judgment auditor auditorat pressure IIIA Central CPC. Keywords : Time budget pressure, Compliance pressure, emotional intelligence, Auditor judgment.


2021 ◽  
Vol 9 (1) ◽  
Author(s):  
Sri Puji Astuti ◽  
Wiwik Rachmarwi

<em>To analyze the effect of discipline and work environment on employee performance PT. Sarana Reswara Abadi. This research is a causal associative research with a quantitative approach. This research is a causal associative research with a quantitative approach. The population and sample of this research are employees of PT. Reswara Abadi ingredients are taken based on the Slovin formula with a random sampling technique. Data collection using a questionnaire that has been tested for validity and reliability. The data analysis technique was performed using partially and simultaneous regression analysis. The Result discipline and work environment have a positive and significant effect on the performance of the employees of PT. Sarana Reswara Abadi, either partially and simultaneous.</em>


2019 ◽  
Vol 2 (2) ◽  
pp. 114
Author(s):  
Putry JC Manafe

This research used a descrictiptive qualitative method with the technique of obtainine information/ taking informants using the purposive sampling technique. Data collection techniques used were the method of observation, interview and documentation studies. Data analysis technique used data reduction, display, and verification or drawing conclusions.  The result of this research notes that Rote Ndao District has the potential for natural, cultural and artificial tourism. These tourism potentials can be packaged into tour packages such as: Telaga Nirwana, Mulut Seribu, Oelangga Beach, Bebalain Hill, Raja Kedoh House and Ikat Weaving Center. The concept of indoor and outdoor tour packages are combined into one tour package. Based on these potentials, tour package planning is then made in the form of tables, descriptions and graphs. The tour packages made include 3 Days 2 Nights Rote Tour.


Sign in / Sign up

Export Citation Format

Share Document