Not Accredited National Journal (have ISSN)

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Browsing Not Accredited National Journal (have ISSN) by Author "Apriwandi"

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    MEKANISME DARI SISTEM UMPAN BALIK KINERJA DAN PEMBERIAN INSENTIF BAG1 KARYAWAN NON MANAGEMEN DALAM PENINGKATAN KOMITMEN, SELF-EFFICACY DAN MOTIVASI UNTUK MENCAPAI TUJUAN
    ("Al Hisbah" Jurnal Akuntansi Keuangan dan Syariah, Fakultas Ekonomi Program Studi Akuntansi Universitas Al Azhar, Volume 1, Nomor 2,, 2012-08) Apriwandi
    Motivating employees begin instrumental in the success of the organization and part of this study indicates a positive relationship between commitment, self-efficacy and motivation. Management accounting literature has emphasized the incentives are part of the concept of motivation theory. This linkage has formed a pattern that is very good incentives used to motivate employees, after application of the average no effect in improving the individual's actions or conduct. The importance of incentives in influencing motivation level of commitment to achieving the goal, because an individual's commitment to increase if the value of the destination is high and they have agreat haparan to achieve those goals. Between commitment and self-efficacy when associated with incentives still have ambevalensi, because these two elements arising from any personal one toper form. The theory underlying the paper content is expectancy theory and goal setting that reveals further motivation theory by incorporating the concept of incentives. Suppression control system by providing incentives and performance feedback enhances performance by increasing self-efficacy and commitment to achieve the goal still has the opportunity to continue the research.
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    PENGARUH LOCUS OF CONTROL, BUDAYA PATERNALISTIK, KAPASITAS INDIVIDU, TERHADAP KEEFEKTIFAN PENGANGGARAN PARTISIPATIF DAN BUDGETARY SLACK DALAM PENINGKATAN KINERJA MANAJERIAL
    (Jurnal Kajian Manajemen Bisnis, Fakultas Ekonomi Universitas Negeri Padang, Volume 1, Nomor 2, 2013-02) Apriwandi
    The purpose of this study tries to examine the existence of locus of control, the capacity of individuals, and paternalistic culture as a moderating variable on participatory budgeting and budgeraty slack in managerial performance improvement by combining the variable capacity of individuals and budgetary slack. The population in this study is the large-scale manufacturing companies, medium, small and contained in the Province of West Sumatra. Sampling was done by purposive sampling, with manager criteria contained in the company's functional areas, and that company managers were given authority to , make budget, at least for his work unit. In collecting data obtained by 78 (78%) questionnaires were returned. From 78 quesionnaire, there were 13 questionnaires which could not be analyzed, then only 65 questionnaires which can be further analyzed. The results of this study prove that there is a significant effect of participation budgeting, budgetary slack to improving managerial performance. In addition, the interaction of locus of contol, the capacity of individuals and paternalistic culture.The use of variable interaction and participation in budgetary slack with locus of control and cultural paternalisitk towards improving managerial performance. And than, the absence of interactions of individual capacitybudgetparticipation.