Browsing by Author "Christina, Veronica"

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    ENHANCING ORGANIZATIONAL READINESS FOR CHANGE THROUGH LEARNING ORGANIZATION
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Brahmana, Sunardi Sembiring; Christina, Veronica
    The uncertainty of the business environment increase the volatile of business competition, which in turn enforce organizations to always retingking their strategies since they have to deal with the changing in their business environment.The ability of an organization adapt to a certain change in business environment will determine wether they ready or not to face the changes. The extent of this readiness is actually a reflection of organizations’ ability to meet the dynamic change in the environment. Organization that ready for change will have more advantages compare to organization that is not ready. Organization should understand important factors that could determine this readiness. This research aim to explore the effect of learning on organizational’ readiness for change. Data was collected from 124 respondents that respond to this research questionnaires. The finding shows learning organization is significantly influence organizational readiness for change.
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    HUBUNGAN JOB CHARACTERISTICS DAN JOB SATISFACTION DOSEN UNIVERSITAS WIDYATAMA
    (Perpustakaan Universitas Widyatama, 2009-04-19) Brahmana, Sunardi S; Christina, Veronica
    Tujuan penelitian ini adalah untuk menjelaskan variasi kepuasan kerja dosen UTAMA dengan menggunakan konstruk job characteristics sebagai variabel penjelas. Penelitian ini dapat dianggap sebagai follow-up dari penelitian sebelumnya yang telah dilakukan oleh peneliti yang sama, yang menemukan masih kurang baiknya kepuasan kerja dosen UTAMA. Job characteristics adalah persepsi atau penilaian seorang pekerja atas karakteristik-karakteristik pekerjaan yang menjadi tanggung jawabnya. Dosen yang memandang positif karakteristik sebuah pekerjaan akan cenderung termotivasi mengerjakan pekerjaan dengan baik. Penelitian ini bersifat survey. Populasi penelitian ini adalah seluruh dosen biasa yang ada di Universitas Widyatama, yang berjumlah 160 orang. Sample penelitian ini adalah sebesar 107 orang. Penelitian ini menemukan bahwa job characteristics secara parsial berhubungan secara signifikan dengan kepuasan kerja dosen UTAMA. Beberapa keterbatasan serta saran juga dikemukakan dalam penelitian ini.
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    Hubungan Locus of Control Dengan Komitmen Organisasi Dosen Universitas Widyatama
    (Perpustakaan Universitas Widyatama, 2009-04-14) Christina, Veronica; Brahmana, Sunardi S
    Tujuan penelitian ini adalah untuk menjelaskan variasi komitmen organisasi dosen UTAMA dengan menggunakan konstruk locus of control sebagai variabel penjelas. Penelitian ini dapat dianggap sebagai follow-up dari penelitian sebelumnya yang telah dilakukan oleh peneliti yang sama, yang menemukan masih kurang baiknya komitmen dosen UTAMA. Locus of control adalah karakteristik individu yang memperlihatkan sejauh mana seorang individu dapat mengendalikan atau mempengaruhi lingkungan serta kondisi yang dihadapi. Dosen yang memiliki locus of control yang internal merasa bahwa nasibnya berada dalam kendalinya, sedang yang eksternal merasa bahwa nasibnya merupakan takdir. Dengan demikian, dosen yang memiliki locus of control internal yang tinggi akan memiliki komitmen organisasi yang tinggi pula. Penelitian ini bersifat survey. Populasi penelitian ini adalah seluruh dosen biasa yang ada di Universitas Widyatama, yang berjumlah 160 orang. Sample penelitian ini adalah sebesar 107 orang. Penelitian ini menemukan bahwa locus of control secara positif dan signifikan mempengaruhi komitmen organisasi dosen UTAMA secara total, maupun secara parsial untuk setiap dimensi komitmen organisasi. Beberapa keterbatasan serta saran juga dikemukakan dalam penelitian ini
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    THE IMPACT OF LEARNING ORGANIZATION ON ORGANIZATIONAL READINESS FOR CHANGE OF WIDYATAMA UNIVERSITY
    (South East Asian Associton for Institution Research (SEAAIR 2012), 2012-11-06) Brahmana, Sunardi; Christina, Veronica
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    THE INFLUENCE OF ACCOUNTING KNOWLEDGE AND NEED OF ACHEIVEMNT ON THE USE OF ACCOUNTING INFORMATION
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Christina, Veronica; Brahmana, Sunardi Sembiring
    Students who are entrepreneurs in managing their businesses tend to use accounting information less. The lack of use of accounting information is due to poor accounting knowledge and the need of achievement from business actors. The study was conducted on students in the city of Bandung who have a business. This research is explanatory research with the unit of analysis is students in the city of Bandung who are entrepreneurs. The research sample of 111 students was obtained from GIMB and HIPMI PT Bandung city. The questionnaire was distributed using Google forms. The data collected is processed using the SPSS 16 for Windows program. The results showed that accounting knowledge and need of achievement were able to explain variations in the value of using accounting information.
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    THE INFLUENCE OF BUDGET PARTICIPATION ON BUDGETARY SLACK WITH ORGANIZATIONAL COMMITMENT AS A MODERATOR VARIABLE (A Study on Performance Sustainability of SOES Bandung)
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Christina, Veronica; Akbar, Sandi
    The results of the study on the effect of budget participation on budgetary slack were found still inconsistent. This study aimed to examine the effect of budgetary participation on budgetary slack. This study also aimed to determine the ability of organizational commitment moderates the relationship between budgetary participation and budgetary slack. This research was carried out on State-Owned Enterprises in Bandung and data used in this study was obtained by distributing questionnaires to 150 employees who served at the manager level in 10 SOEs in Bandung and was directly involved in drafting the budget. Questionnaires were received back and processed qualify for as much as 104. Collected data is processed using multiple regression analysis with the method of Moderated Regression Analysis. The results and conclusions from this research that budgetary participation and significant positive effect on budgetary slack. Organizational commitment has a positive and significant relationship to budgetary slack. While the organization's commitment and significant negative effect on the relationship between budgetary participation and budgetary slack. The suggestion is a company must be give more attention on organizational commitment because it is one important aspect that can reduce the likelihood of budgetary slack that occurs at the time of budget preparation in the company especially in SOEs in Bandung
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    THE INFLUENCE OF KNOWLEDGE ACCOUNTING FUNCTION AND ORGANIZATIONAL COMMITMENT ON MANAGEMENT ACCOUNTING INFORMATION SYSTEM AND ITS IMPLICATION ON MANAGERIAL PERFORMANCE
    (The 4th International Accounting Conference and Accounting Student Research Forum (IACSF), Departement of Accounting, Economic Faculty of Indonesia University, 2012-11-22) Christina, Veronica
    It is commonly accepted that management accounting information system is one of the most influential factor that determined managerial performance. However, the driver of management accounting information system itself is still unclearly revealed. Some studies found out that knowledge of accounting function influenced management accounting information system, whereas other studies found out that organizational commitment also influenced management accounting information system. Both, knowledge of accounting function and organizational commitment, are known as individual differences. However, there is almost no study ever done that integrates these two constructs in one integrated framework. This study integrating these two construct in one framework in an attempt to analyze the influence of individual differences on management accounting information system, and its implication on managerial performance. The unit analysis of this study are individuals, which are top manager, production manager, and marketing manager of manufacturing firms listed in Indonesian Stock Exchange (BEI). Data were collected through mail survey with the sample of 204 managers. Structural Equation Modeling is used to test the research hypotheses. The result of this study shows that all of the manifest variables are reflecting their latent variables. This study also found that managerial performance would be better if individual differences fit with expectation and management accounting information system relevant with the needs of management.
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    THE INTERACTION EFFECT BETWEEN INTERNAL CONTROL AND SELF ESTEEM ON ETHICAL BEHAVIOR
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Christina, Veronica; Sarumpaet, Tetty Lasniroha; Novatiani, Ait
    This study aims to determine the ability of the interaction between internal control and self- esteem in explaining ethical behavior. The study was conducted at SKPD in Cimahi city. The sample used in this study was 110 employees. This research is explanatory research, to see the ability to moderate self-esteem used moderated regression analysis with SPSS software. Likert scales are used to measure attitudes. The results showed that self-esteem was able to moderate the influence of internal controls on ethical behavior
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    JOB INVOLVEMENT AS A REINFORCEMENT OF THE RELATIONSHIP BETWEEN GOOD CORPORATE GOVERNANCE ON MANAGERIAL PERFORMANCE
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Christina, Veronica; Brahmana, Sunardi Sembiring; Susilowati, Dewi
    Managerial performance is a construct that attracts many researchers because it shows the success of a business management. Many companies experience a decline or poor managerial performance. This study intends to explain the influence of Good Corporate Governance on managerial performance with job involvement as a reinforcement of the relationship between the two variables. This research is explanatory research with all managers working in the rural credit bank of the city of Bandung as a population. The sampling design used was purposive sampling, that is, from all the distributed questionnaires, the answers to the returned questionnaires were considered as samples. The number of answers to the questionnaire returned as many as 70 sheets. The data obtained was processed using Statistical Package for Social Sciences (SPSS) Ver. 21.0, using a significant level of 0.05 and the moderated regression analysis model is used to process data. The output of data processing shows the results that variations in the value of good corporate governance can explain variations in managerial performance values. Variations in the value of job involvement can strengthen the relationship between Good Corporate Governance and Managerial Performance. Job involvement in this study applies as a pure moderator.
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    Level Implementasi Market Orientation Dan Hubungannya Dengan Performa Pada Universitas Widyatama
    (Universitas Widyatama, 2007) Christina, Veronica; Brahmana, Sunardi S.
    Penelitian ini ditujukan untuk melihat persepsi dosen tetap dan karyawan administrasi UTAMA atas implementasi market orientation sebagai budaya, serta bagaimana hubungan antara market orientation dengan performa di lingkungan UTAMA. Penelitian ini dilatar belakangi oleh kenyataan meningkatnya kondisi persaingan yang dialami UTAMA. Market orientation merupakan salah satu budaya organisasi yang memenuhi kriteria Resource-Based View sebagai sebuah resource dan yang mampu membentuk kapabilitas organisasi. Budaya market orientation ditujukan untuk memberikan nilai yang terbaik bagi konsumen melalui pemahaman kebutuhan konsumen, baik yang ekspresif maupun yang latent, memahami pesaing, dan sinergi organisasi dari koordinasi individu dan bagian-bagian dalam organisasi. Kapabilitas dalam memahami konsumen, memahami pesaing, dan terbentuknya koordinasi dalam organisasi, yang diintegrasikan dengan resources lain, akan menghasilkan advantages yang akan membawa organisasi unggul ditengah persaingan yang semakin meningkat. Temuan penelitian yang didasarkan pada persepsi dosen tetap dan karyawan administrasi menunjukkan bahwa implementasi budaya market orientation di UTAMA masih rendah, dan demikian juga dengan performa UTAMA. Pengujian hipotesis menunjukkan bahwa market orientation berpengaruh positif pada overall performance. Dari tiga buah dimensi market orientation, dimensi competitor orientation ternyata tidak berpengaruh pada overall performance. Dimensi inter-functional coordination paling berpengaruh terhadap overall performance. Hasil uji beda memperlihatkan bahwa persepsi dosen tetap dan karyawan administrasi yang menduduki jabatan struktural dengan yang tidak menduduki jabatan struktural atas market orientation ternyata tidak berbeda, kecuali untuk overall performance, persepsi kedua kelompok tersebut berbeda secara signifikan. Temuan ini sejalan dengan beberapa penelitian terdahulu yang menemukan bahwa market orientation berpengaruh positif pada performa organisasi. Dari hasil penelitian ini dapat disimpulkan bahwa pimpinan UTAMA perlu merancang strateji untuk menciptakan dan mengembangkan budaya market orientation agar UTAMA dapat sustain melalui kepuasan konsumen.
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    MEDIATING ROLE OF ORGANIZATIONAL COMMITMENT ON THE RELATIONSHIP BETWEEN INTERNAL MARKETING AND MARKETING PERFORMANCE
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Brahmana, Sunardi Sembiring; Christina, Veronica
    The success of an organization in the face of competition lies in its ability to satisfy consumer needs in a way that is better than competitors. Organizations are required to be market oriented. To be market oriented, most organizations focus on how to boost and empowered their external marketing capabilities. However, some studies revealed that an organization’s external marketing capabilities depends on its internal marketing (IM) capabilities. Internal marketing capabilities related to the extent to which the organization can market itself to all individuals in the organization. This study is intended to examine whether organizational commitment mediates the relationship between IM and marketing performance of the Widyatama University (UTama), as seen from the perceptions of the lecturers. Data were obtained from 122 returned and processed questionnaires. This study found that: two dimensions of IM (vision and rewards) have positively and significantly effect marketing performance; two IM dimensions (development and rewards) have positively and significantly effect organizational commitment; one dimension of organizational commitment (affective commitment) has positively and significantly effect marketing performance; and finally, affective commitment was found to be partially mediated the relationship between vision and marketing performance.
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    THE MEDIATION EFFECT OF MANAGEMENT ACCOUNTING INFORMATION SYSTEM ON THE RELATIONSHIP BETWEEN KNOWLEDGE OF ACCOUNTING FUNCTION, PERCEPTION OF ENVIRONMENTAL UNCERTAINTY AND MANAGERIAL PERFORMANCE
    (The 6th International Conference of The Asian Academy of Applied Business Bandung, Indonesia, Universitas Padjadjaran dan Universiti Malaysia Sabah, 2013-05-30) Christina, Veronica
    Previous studies on the relationship between knowledge of accounting and managerial performance found equivocal results. Similarly, previous studies on the relationship between perceived environmental uncertainty, and managerial performance are still found contradictions. Therefore, it might be necessary to explore a variable that can better explain the relationships between knowledge of the accounting function and perception of environmental uncertainty on managerial performance. This study investigated the mediation effect of management accounting information system on the relationship between knowledge of accounting function, perception environmental uncertainty, and managerial performance. A survey was conducted on 244 managers of manufacturing industries listed in Indonesia Stock Exchange. Data is analyzed using Structural Equation Modeling. The results revealed that management accounting information system mediates the relationship between knowledge of accounting function, and perception of environmental uncertainty on managerial performance.
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    PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERATING (Studi Pada Universitas Widyatama)
    (Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Mulyana, Zidnie Tadzkiya; Christina, Veronica; Brahmana, Sunardi S.
    Universitas Widyatama merupakan salah satu Universitas swasta di kota Bandung. Program studi yang terakreditasi pada tahun 2016 sebanyak 14 program studi, dengan kriteria: dua program memiliki peringkat A, sebelas program studi memiliki peringkat studi B, dan satu program studi peringkat C. Hal tersebut menunjukkan bahwa kinerja manajerial di Universitas Widyatama belum terlalu baik. Penelitian ini bertujuan untuk melihat kemampuan kompetensi sumber daya manusia dalam memperkuat pengaruh system informasi akuntansi manajemen terhadap kinerja manajerial. Metode penelitian yang digunakan dalam penelitian ini adalah eksplanatori. Populasi dalam penelitian ini adalah karyawan level manajerial di Universitas Widyatama. Penelitian menunjukkan bahwa kompetensi sumber daya manusia mampu memperkuat hubungan sistem informasi akuntansi manajemen terhadap kinerja manjerial.
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    THE RELATIONSHIP BETWEEN INTERNAL CONTROL AND THE FINANCIAL STATEMENTS’S QUALITY: CONTINGENCY EFFECT OF SELF-ACTUALIZATION (Study at Dr. Hasan Sadikin General Hospital Bandung)
    (Solid State Technology Volume: 63 Issue: 4, 2020) Christina, Veronica; Nuraeni, Ani; Nazmila, Adinda
    This study aims to explain the variation in the quality value of the financial statements of the Dr. Hasan Sadikin Central General Hospital (RSUPHS) in Bandung. In this study, what is considered to be the cause of the poor quality of financial reports is internal control that interacts with individual personalities. In this study, personality is viewed from the perspective of self-actualization. Self-actualization is someone's need to be able to become what he wants according to his potential. This research is an explanatory study in which data collection uses a questionnaire. The questionnaire was given to 66 employees relating to financial reporting and internal control. Data processing uses statistical moderated regression analysis with residual values. The results showed that self-actualization did not moderate the effect of internal control on the quality of financial reports. however, together with internal control, self-actualization contributes to variations in audit quality.
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    STUDI PENERAPAN SISTEM PENILAIAN KINERJA DILIHAT DARI PERSPEKTIF BALANCED SCORECARD DI UNIVERSITAS WIDYATAMA (Studi Kasus pada Fakultas Ekonomi Universitas Widyatama)
    (Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Barus, Irene Sukma Lestari; Mulyawan, H.R. Ferry; Christina, Veronica
    Penelitian ini dilakukan dengan menggunakan analisis deskriptif untuk melakukan sebuah studi mengenai Penerapan Sistem Penilaian Kinerja Dilihat dari Perspektif Balanced Scorecard di Universitas Widyatama. Studi ini bertujuan untuk mengukur sejauh mana kinerja pegawai dengan menggunakan 4 (empat) perspektif balanced scorecard. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah random purposive sampling yaitu penarikkan sampel secara acak berdasarkan kriteria tertentu dengan jumlah responden sebesar 96 responden. Teknik pada penelitian ini menggunakan analisis deskriptif. Analisis deskriptif dilakukan untuk data yang bersifat kuantitatif yang diperoleh dari civitas academica Universitas Widayatama melalui data primer yang diperoleh dari kuesioner. Pada perspektif keuangan ini, karyawan lebih banyak memberikan jawaban bahwa besarnya SPP mahasiswa baru di perguruan tinggi ini sangat tinggi atau indikator Growth sangat tinggi. Pada perspektif pelanggan ini, Mahasiswa memperoleh banyak manfaat atau pengetahuan dengan kuliah di Universitas Widyatama dikategorikan tinggi atau indikator kepuasan pelanggan dinilai tinggi. Pada perspektif ini proses bisnis ini mengkaji tentang proses bisnis internal dari persepsi dosen dan mahasiswa, dosen di PT ini dikategorikan tinggi dalam membuat karya ilmiah yang dipublikasikan sesuai standar ketentuan Dikti. Sedangkan dari persepsi mahasiswa setiap mata kuliah dalam kurikulum dalam kategori tinggi karena telah dilengkapi dengan Rencana Pembelajaran Studi (RPS) atau indikator proses inovasi dikategorikan tinggi. Pada perspektif pembelajaran dan pertumbuhan ini, dosen dan pegawai cukup tepat hadir dalam bekerja atau pada indikator budaya organisasi berada pada kategori tinggi.