Browsing by Author "Apriwandi"

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    DOES THE PEER PRESSURE POSITION AND SELF-STATEMENT MECHANISMS REDUCE BEHAVIOR TO CREATE BUDGET SLACKS? AN EXPERIMENTAL APPROACH
    (Solid State Technology Volume: 63 Issue: 3, 2020) Apriwandi; Shaleh, Khairul
    The budgeting system has historically played a role in management control. However, recently it has become the subject of considerable criticism from researchers. Budgeting often results in dysfunctional behavior, spending a lot of management time adapting in an uncertain environment. This study aims to investigate dysfunctional behavior that is reflected in the creation of budgetary slack. Several previous studies have considered budgetary slack due to pressure from the authorities, and subordinates have no choice to take dysfunctional actions. We focus on mitigating or reducing budgetary slack through peer pressure and selfdisclosure mechanisms. One hundred and thirty-three master students volunteered to participate in the experiment, with a 2x2x2 within-subject design. In this paper, we present experimental findings that provide evidence that managers who are instructed to create budgetary slack can be reduced through peer pressure mechanisms and self-statements. Managers who obey the leadership's orders to create budgetary slack tend to be lower when signing self-statements than managers who do not sign self-statements. Another evidence is that budgetary slack can be minimized by peer pressure, and peer pressure interactions can reduce compliance pressure and budgetary slack. Peer pressure and self-statement mechanisms have been shown to moderate the relationship between compliance pressure and budgetary slack. These findings suggest that social norm theory can explain that the dysfunctional or opportunistic behavior of managers during the budgeting process can be controlled by peer pressure mechanisms and self-statements. Therefore, companies need to pay more attention to peer pressure and self-statement as management control tools, especially regarding budgeting.
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    KOMITMEN, SELF-EFFICACY DAN MOTIVASI: PENGARUH UMPAN BALIK DAN INSENTIF PADA KARYAWAN NON MANAJEMEN
    (Seminar Nasional Call For Papers, Fakultas Ekonomi Universitas Sebelas Maret Surakarta, 2013-05-30) Apriwandi
    Motivating employees to play an important role in the organization's successes and this study indicate a positive relationship between commitment, self-efficacy and motivation. This study examined financial incentives and the type of feedback has an influence on commitment and selfefficacy in improving performance through task motivation. In this study, the proposed variable are the dimension of commitment (affective, continuance and normative) and self-efficacy. The contribution of experimental studies in the behavioral accounting literature by investigating how a specific type of performance feedback and performance-based rewards affect three dimensions of commitment and self-efficacy. Also, in the context of research is relatively easy to investigate whether the prediction is valid to use for lower-level employees. This experiment participants consisted 84 bachelor degree students of Faculty of Economics and Business, Gadjah Mada University. This experimental study resulted that performance feedback and rewards have no effect on the dimensions of commitment and self-efficacy at the lower level employees. Performance feedback is negatively related to the three dimensions of commitment and self-efficacy, whereas performancebased rewards positively related to one-dimensional normative commitment. In addition, the motivation was not significantly related to two of the three dimensions of commitment and selfefficacy. Normative commitment significantly positively related to employee job motivation level. The implications of this research illustrates that control mechanisms do not go increasing the commitment and self-efficacy of employees and increased employee motivation. And the design of incentives and feedback can improve employee performance.
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    THE LECTURERS WITH STRUCTURAL POSITIONS AND THEIR INFLUENCES ON JOB SATISFACTION: THE PROFESSIONAL COMMITMENT AND THE ROLE CONFLICT AS MODERATING VARIABLES (Study of Private Universities In Bandung)
    (Universitas Widyatama, 2014-02-14) Dianita, Mirna; Apriwandi; Shaleh, Khairul
    Among various educational institutions, it has become a common practice for a teacher (educator) to carry out additional managerial duties as they are appointed as structural officials. This condition occurs due to the limited number of human resources available for managerial duties, while lecturerss are considered having the ability to manage and develop education, thus are expected to contribute positively to the educational institution. However, running multiple roles simultaneously lead to a problem in their roles, because these double roles have different tasks and scopes. A structural managerial role that does not match their capabilities, or undesired position, causes enough pressure for many yet it is also often unavoidable. The population in this study consists of educators (permanent lecturers positions) of private university (PTS) in Bandung, as much as 38 respondents. The analysis model used is regression analysis. The residual analysis tests the effect of a deviation from the model built. To test the hypothesis is to use multiple regression with the shape of overall interaction. Based on the research, lecturerss who also maintain structural positions relate negatively with professional commitments despite the lecturers’s job satisfaction increase after receiving additional tasks. The results of this study also showed that organizational commitment effects job satisfaction and that there is a direct influence between Professional Commitment towards Job Satisfaction.
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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 ASPEK KEPERILAKUAN AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJER DALAM PARTISIPASI ANGGARAN (STUDI KASUS PADA MANAJER RUMAH SAKIT SE-JAWA TENGAH)
    (Seminar Nasional dan Call For Paper Suitainable Competitive Advantage 3, Universitas Jendral Sudirman, 2013-11-01) Apriwandi; Chaeruba, Yuma Ardilla
    The purpose of this study to analyze the effect of perceived justice and commitment to the purpose of the performance manager in budget participation. Some inconsistency between the results of previous studies on the effects of budget participation on managerial performance, the motivation in this study. Data were collected by survey method using questionnaires. From the sample of 160 questionnaires were distributed to the manager or chief manager level in public and private hospitals in Central Java, as many as 122 questionnaires were returned later. Analysis and process data using Structural Equation Model (SEM) with AMOS program. The results showed evidence that budgeting participation and managerial performance has a positive and significant relation. These results indicate that the interaction between budget participation and perceived fairness intervening variable effect on managerial performance. Then the interaction between budgetary participation and goal commitment intervening variable effect on managerial performance.
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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.
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    PENGARUH PERATAAN LABA DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DISLOSURE TERHADAP REAKSI PASAR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)
    (Seminar Nasional, Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret Surakarta, 2014-03-18) Apriwandi; Pratama, RikoYudha
    This research’s aim to identify impact of companies that apllying income smoothing and the companies that make Corporate Social Resposibility (CSR) disclosure report on market reaction. The population of this research is all industrial firm listed in Indonesian Stock Exchange in year of 2008-2010. There were 17 firms that complied based on characteristics decided in this research. Analysis method which used in this research was multiple regression analysis. The result show that companies which applying income smoothing has positif impact on market reaction because investors prefer companies that applying income smoothing which were has little amount risk. In the other hand, the result show that CSR disclosure has negative impact on market reaction because CSR was unpredicable instrument so that the investors must take longer time to measure it. This research’s R2 was 48,9%.
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    PERAN CHIANG MAI INITIATIVE MULTILATERALISATION (CMIM), ASEAN+3 MACROECOCOMIC RESEARCH OFFICE (AMRO) DAN PASAR TUNGGAL BASIS PRODUKSI DALAM STRATEGI PEMBANGUNA EKONOMI MENUJU MASYARAKAT EKONOMI ASEAN ( MEA)
    (Sustainable Competitive Advantage-4, Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman, 2014-11-19) Murni, Asfia; Apriwandi
    In 2015, the ASEAN economic community agreement or the ASEAN Free Trade came into force. Agreements that provide a challenge and requires Indonesia to improve in terms of investment, the main industrial sectors and the development of human resources is still inferior to other countries. However, it is not easily realized if the countries do not study in the form of funding for the study and to the MEA. For the role of AMRO and CMIM is needed in the process of free trade embodiment ASEAN countries besides his own government's role in upgrading the competitiveness of all sectors to face the MEA. This article reveals a picture, as well as the role of institutions tangatan AMRO and CMIM in terms of assessment and financing, as well as increased efforts to a single market and production base. Particularly in the economic field which is the goal of regional economic integration of ASEAN (ASEAN Vision 2020) in order to compete interstate and international scene.