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Pengaruh Store Atmosphere dan Harga terhadap Keputusan Pembelian di Golden Leaf Restaurant Kelapa Gading 商店氛围和价格对 Kelapa Gading 金叶餐厅购买决策的影响
Pub Date : 2023-09-06 DOI: 10.47467/reslaj.v6i3.4817
Iga Dwi Wardanah, Samuel Budiarto, Yudhiet Fajar Dewantara
The increase in consumption of Chinese dishes in recent years has occurred worldwide and has also occurred in Indonesia. With the increasing interest in buying and consuming Chinese dishes, it also affects the growth of restaurants, especially Chinese restaurants, with the existence of intense competition with the atmosphere of each shop having its own uniqueness or characteristics. This study aims to find out whether Store Atmosphere and Prices have an influence on Consumer Purchase Decisions. This research was conducted at a Chinese restaurant in Kelapa Gading, North Jakarta, namely Golden Leaf Restaurant. This research was conducted for the reason that there was an increase in sales due to the available Store Atmosphere and the prices provided for restaurant dishes, namely Chinese dishes at the Golden Leaf Kelapa Gading Restaurant. This research uses quantitative research, the analytical method used is descriptive statistics, the research instrument test consists of a validity test and a reliability test. Then there are the classic assumptions consisting of normality tests, multicollinearity tests, and heteroscedasticity tests. Finally, there is a hypothesis test consisting of a T test, F test, test of the coefficient of determination, and multiple linear regression tests. The sample used in this study was 97 people with the respondent's criteria, namely having made transactions and visits at the Golden Leaf Kelapa Gading Restaurant, North Jakarta. The results of this study are that all the independent variables tested have a positive and significant effect on the dependent variable. The suggestions from this research are to maintain, maintain, and improve the design of the Store Atmosphere for the future as well as adjust the price range which can be said to be superior because it has affordable dish prices, and suggestions for further research can conduct research with different variables such as location, product diversity, product quality, and so on. Keywords: store atmosphere, prices, and purchase decisions
近年来,中餐消费在全球范围内不断增长,在印度尼西亚也是如此。随着人们对购买和消费中国菜的兴趣日益浓厚,也影响了餐馆的发展,尤其是中国餐馆,因为存在着激烈的竞争,每家店的氛围都有自己的独特性或特点。本研究旨在了解店铺氛围和价格是否会影响消费者的购买决策。本研究在雅加达北部 Kelapa Gading 的一家中餐馆(即金叶餐厅)进行。进行这项研究的原因是,由于金叶加丁餐厅提供的商店氛围和餐厅菜肴(即中餐)的价格,销售额有所增长。本研究采用定量研究,使用的分析方法是描述性统计,研究工具测试包括有效性测试和可靠性测试。然后是经典假设,包括正态性检验、多重共线性检验和异方差检验。最后是假设检验,包括 T 检验、F 检验、决定系数检验和多元线性回归检验。本研究使用的样本是 97 个符合受访者标准的人,即在雅加达北部的 Golden Leaf Kelapa Gading 餐厅进行过交易和访问的人。研究结果表明,所有测试的自变量都对因变量产生了积极而显著的影响。本研究提出的建议是,今后应保持、维护和改进商店氛围的设计,并调整价格范围,因为它的菜肴价格实惠,可以说是上乘之作;进一步研究的建议是,可以对不同的变量进行研究,如地理位置、产品多样性、产品质量等。 关键词:商店氛围、价格和购买决策
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引用次数: 0
Pengaruh Pemahaman Akuntansi, Sosialisasi dan Ukuran Usaha terhadap Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM 会计理解、社会化和企业规模对基于 SAK EMKM 编制中小微企业财务报表的影响
Pub Date : 2023-09-06 DOI: 10.47467/reslaj.v6i3.4867
Rinanda Aprilia Puspitasari, M. Muslimin
This research was conducted with the aim of knowing the effect of understanding accounting, socialization, and business size on the preparation of MSME financial reports based on SAK-EMKM. The data used in this study is primary data where primary data is collected through questionnaires and the measurement technique used is the Likert scale technique. This research was conducted in Dukuh Pakis District. The population in this study were all MSME actors in Dukuh Pakis District, where the number of MSME actors in Dukuh Pakis District was 180 MSME actors. The sample was selected by purposive sampling technique, the sample size was 65 SMEs. Data analysis techniques consist of descriptive statistical tests, instrument tests in the form of validity, reliability and normality tests, classic assumption tests in the form of multicollinearity tests and heteroscedasticity, multiple linear regression analysis, multiple coefficient of determination (R2), f test and t test with the help of SPSS version 26 for windows. Based on the results of the study, it shows that each variable of understanding of accounting, socialization, and business size has a positive effect on the preparation of MSME financial reports based on SAK-EMKM (Y). This can mean that all the variables used can influence MSME actors in preparing MSME financial reports based on SAK-EMKM. Keywords: SAK-EMKM, Preparation of MSME Financial Statements, Accounting Understanding, Socialization, Business Size.
本研究旨在了解了解会计、社会化和企业规模对基于 SAK-EMKM 编制中小微企业财务报告的影响。本研究使用的数据为原始数据,原始数据通过调查问卷收集,使用的测量技术为李克特量表技术。本研究在 Dukuh Pakis 区进行。研究对象是 Dukuh Pakis 区的所有中小微企业,Dukuh Pakis 区的中小微企业数量为 180 家。样本通过目的性抽样技术选出,样本量为 65 家中小型企业。数据分析技术包括描述性统计检验、有效性、可靠性和正态性检验等工具检验、多重共线性检验和异方差检验等经典假设检验、多元线性回归分析、多元判定系数(R2)、f 检验和 t 检验,并借助 SPSS 26 版进行分析。研究结果表明,基于 SAK-EMKM 的中小微企业财务报告编制中,对会计的理解、社会化程度和企业规模这三个变量均有积极影响(Y)。这意味着所有变量都能影响中小微企业行为主根据 SAK-EMKM 编制中小微企业财务报告。 关键词SAK-EMKM、中小微企业财务报表编制、会计理解、社会化、企业规模。
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引用次数: 0
Pengaruh Daya Tarik Objek Wisata terhadap Minat Berkunjung di Gunung Geulis Camp Area Bogor 旅游吸引力对游览茂物古农乔利斯营地兴趣的影响
Pub Date : 2023-09-06 DOI: 10.47467/reslaj.v6i3.4811
Muhammad Sutiyadi,  Ika Suryono Djunaid
Tourist Attraction is a support for Mount Geulis Camp Area Bogor which is very persuasive in making visitors interested and visiting. Tourist Attractions have differences starting with Attraction, Accessibility, Amenities and Ancillary Service. This study aims to determine the effect of tourist attraction on visiting intentions and strengthen existing theories. This study used a 100-response sample, and a questionnaire and a Likert scale were used for data collection. Validity, reliability, normality, and heteroscedasticity tests were then used in this study. The information checking strategy used in this review is the basic straight relapse check technique, then using speculation tests, namely the specific t test and f test, the coefficient of determination test (R2). Based on the results of the T test, Attraction Amenities, Ancillary it can be concluded that acceptance has a Partial Influence on Interest in Visiting the Mount Geulis Camp Area Bogor, while Accessibility has no Partial Influence on Interest in Visiting the Mount Geulis Camp Area Bogor. and the results of the f test show that the variable Tourist Attractiveness and indicators affect the intention to visit simultaneously. Then the results of the test for the coefficient of determination can show that the value of r square is 29.9%, and it implies that there is an influence relationship between Tourist Attractiveness on visiting interest. then at that time, while the remaining 70.1% was influenced by various factors which will not be reviewed in this review.  Keywords: tourist attraction, mount Geulis camp Bogor area, interest in visiting.
旅游景点是茂物 Geulis 山露营区的一个支撑点,对游客的兴趣和访问具有很强的说服力。旅游景点在吸引力、可达性、便利性和配套服务等方面存在差异。本研究旨在确定旅游景点对游客访问意向的影响,并加强现有理论。本研究采用 100 个响应样本,并使用问卷和李克特量表进行数据收集。然后,本研究采用了有效性、可靠性、正态性和异方差检验。本综述采用的信息检验策略是基本的直线复发检验技术,然后使用推测检验,即特定 t 检验和 f 检验、决定系数检验(R2)。根据 T 检验、吸引力便利性、辅助性的结果,可以得出结论:接受度对游览茂物 Geulis 山露营区的兴趣有部分影响,而可达性对游览茂物 Geulis 山露营区的兴趣没有部分影响;f 检验的结果表明,旅游吸引力变量和指标同时影响游览意愿。然后,判定系数的检验结果表明,r 平方的值为 29.9%,这意味着旅游吸引力与游览兴趣之间存在影响关系,而剩余的 70.1%则受到各种因素的影响,这些因素在本报告中不再赘述。 关键词:旅游景点、茂物地区 Geulis 山营地、游览兴趣。
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引用次数: 0
Hubungan Manajemen Inovasi dengan Kreativitas Pegawai di Kementerian Agama Kabupaten Purwakarta 宗教事务部普瓦卡塔地区创新管理与员工创造力之间的关系
Pub Date : 2023-09-06 DOI: 10.47467/reslaj.v6i3.4832
Silvi Amelia Pitri, Badrudin Badrudin, Kasmin Kasmin
The purpose of this study is to determine the relationship between innovation management and employee creativity. This research was conducted at the Ministry of Religion of Purwakarta Regency. This study uses a quantitative descriptive approach with correlation types. The results of the study show that: (1) Innovation Management at the Ministry of Religion of Purwakarta Regency, is included in the medium category, which is equal to 3.46 from the results of data processing of 39 respondents; (2) Employee Creativity at the Ministry of Religion of Purwakarta Regency, is included in the medium category, which is equal to 3.39 from the results of data processing of 39 respondents; (3) Based on the results of calculating the correlation between variable X and variable Y, a correlation coefficient of 0.874 is obtained, including a coefficient category of 0.76 – 0.99, meaning that there is a large or very strong relationship. So it can be concluded that there is a relationship between innovation management and employee creativity at the Ministry of Religion of Purwakarta Regency. The results of the calculation of the correlation test show that the significance of innovation management with employee creativity is 0.000 <0.05. The results of the calculation of the correlation test are positive, which means that if innovation management is increased, employee creativity will also increase. Then from the results of the determination coefficient test (R square) of 0.792, which means that the innovation management variable with employee creativity has a contribution of 79.2%. Keywords: Management, Innovation, Creativity, Employees.
本研究旨在确定创新管理与员工创造力之间的关系。本研究在普瓦卡塔地区宗教部进行。本研究采用相关类型的定量描述方法。研究结果表明(1) 普瓦卡塔地区宗教部的创新管理属于中等类别,从 39 名受访者的数据处理结果来看,创新管理的相关系数为 3.46;(2) 普瓦卡塔地区宗教部的员工创造力属于中等类别,从 39 名受访者的数据处理结果来看,员工创造力的相关系数为 3.39。39;(3)根据变量 X 与变量 Y 之间相关性的计算结果,得出相关系数为 0.874,其中系数类别为 0.76 - 0.99,这意味着存在较大或很强的关系。因此可以得出结论,普瓦卡塔省宗教部的创新管理与员工创造力之间存在一定的关系。相关性检验的计算结果表明,创新管理与员工创造力的相关性检验结果为 0.000 <0.05。相关性检验的计算结果为正,这意味着如果创新管理得到提高,员工的创造力也会提高。再从判定系数检验结果(R平方)为0.792,说明创新管理变量对员工创造力的贡献率为79.2%。 关键词管理 创新 创造力 员工
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引用次数: 0
Implementasi Peraturan Bupati Nomor 47 Tahun 2021 tentang  Santunan Kematian Bagi Masyarakat Miskin di Kabupaten Bojonegoro 2021 年第 47 号摄政条例《博琼戈罗摄政区贫困人口死亡抚恤金》的实施情况
Pub Date : 2023-09-05 DOI: 10.47467/reslaj.v6i3.5015
Nadia Ismi Safira, T. Tukiman
Indonesia is one of the developing countries with a fairly high poverty problem. In this problem, the government solves the main problem, namely poverty in the form of policy programs to meet the needs for the welfare of the community. With the high poverty rate, the Bojonegoro Regency Government provides a program as a sense of government concern for the people of Bojonegoro. This program is intended as a manifestation of the responsibility of local governments to improve community welfare equally. The purpose of this study is to determine the extent of the implementation of the death benefit program in Bojonegoro Regency. This research uses a qualitative approach, where the data obtained comes from interviews, observations and documentation as the main source, while secondary data comes from relevant books and scientific articles.The result of this study is that the implementation of the death benefit program is still not fully running optimally. There are implications, especially in terms of socialization and changes in the system to online implementation of the program. Keywords: Policy Implementation, Poverty, Social Security Death
印度尼西亚是贫困问题相当严重的发展中国家之一。在这个问题上,政府以政策计划的形式解决主要问题,即贫困问题,以满足社会福利的需求。在贫困率居高不下的情况下,Bojonegoro 区政府提供了一项计划,以体现政府对 Bojonegoro 人民的关怀。该计划旨在体现地方政府平等改善社区福利的责任。本研究的目的是确定死亡抚恤金计划在博若内戈罗摄政区的实施程度。本研究采用定性研究方法,主要数据来源于访谈、观察和文献,次要数据来源于相关书籍和科学文章。本研究的结果是,死亡抚恤金计划的实施仍未完全达到最佳运行状态,尤其是在社会化和制度变革方面对该计划的在线实施产生了影响。 关键词政策实施 贫困 社会保障 死亡
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引用次数: 0
Perkembangan Economic Development Berteraskan Pandangan Islam 基于伊斯兰观点的经济发展
Pub Date : 2023-09-05 DOI: 10.47467/reslaj.v6i3.4866
Hendra Hendra, S. Manarung, Shabri Abdul Madjid, Isnaini Harahap
Sebagai suatu konsepsi bermulti-dimensi serta komprehensif, dalam pembangunan terkandung beragam permasalahan lingkup ekonomi dan bukan ekonomi. Pembangunan ekonomi dalam islam mengorientasikan pandangan objektifnya pada keberhasilan pencapaian kebajikan manusia yang pada ekonomi konvensional, nilai moral ini diabaikan. Padahal nilai moral ini merupakan nilai yang tidak dapat diukur serta tidak pula dapat dipisahkan dalam membangun ekonomi negara. Problematika tahun ke tahun yang berkaitan dengan pembangunan di Indonesia ialah angka kemiskinan yang kian tahun kian meningkat, dengan banyak faktor yang menyebabkan peningkatan tersebut. Penelitian studi kepustakaan ini ditujukan untuk dapat diketahuinya proses pembangunan dan pertumbuhan ekonomi islam, yang mana nilai-nilai islamisasi ekonomi inilah yang merupakan solusi aktif terpaling sesuai dalam penanganan problematika perekonomian di seluruh dunia. Kata Kunci : Ekonomi, Islam, Pembangunan.
作为一个多层面的综合概念,发展涵盖了广泛的经济和非经济问题。伊斯兰教的经济发展以成功实现人类美德为客观视角,而在传统经济学中,这种道德价值被忽视了。然而,在国家经济建设中,这种道德价值是无法衡量、无法割裂的。与印尼发展相关的问题是贫困率逐年上升,造成贫困率上升的因素很多。本文献研究旨在了解伊斯兰经济的发展和增长过程,其中经济伊斯兰化的价值观是处理全世界经济问题的最合适的积极解决方案。 关键词经济、伊斯兰、发展
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引用次数: 0
Pengaruh Persepsi Harga terhadap Keputusan Menginap di Villa Gunung Geulis Camp Area Bogor 价格感知对茂物地区古农革利斯营地别墅住宿决策的影响
Pub Date : 2023-09-05 DOI: 10.47467/reslaj.v6i3.4808
Muhamad Nurudin, Ika Suryono Djunaid
Tourist accommodation is currently experiencing a growing demand from the public, leading to heightened competition among accommodation businesses. As a result, these businesses are required to continuously innovate by providing excellent services, facilities, and competitive pricing. Consequently, this study aimed to investigate how perceptions of price influenced decision-making at Villa Gunung Geulis Camp in the Bogor Area. The research examined four dimensions related to price perceptions: affordability, price compatibility with product quality, price compatibility with benefits, and price competitiveness. Quantitative methods were employed, and data were collected through questionnaires and interviews. The research sample was determined using Nonprobability Sampling with the Accidental Sampling technique. The validity of the data was assessed using the Pearson Product Moment formula, while the reliability was tested using the Alpha Cronbach technique. The analytical approach used in the study involved simple linear regression analysis, performed using the SPSS Version 25 application. The results of the data analysis demonstrated a significant and positive influence of Variable X Price Perception on the decision to stay at Villa Gunung Geulis Camp in the Bogor Area, both partially and simultaneously. This can be seen from the results of data processing carried out by researchers, namely that price affordability has a significance value of 0.0477 <0.05 and tcount ttable where this dimension has a significant effect, and price competitiveness has a significance value of 0.000 <0.05 and tcount> ttable where this dimension is significantly influential, then with an fcount value of 11.907 > ftable 3.94 with a significance value of f 0.000 <0.05 where this result shows that all Variable X Price Perceptions influence the Decision to Stay. Keywords: Perceived Price, Decision to Stay, Villa
目前,公众对旅游住宿的需求日益增长,导致住宿企业之间的竞争日趋激烈。因此,这些企业必须不断创新,提供优质服务、设施和有竞争力的价格。因此,本研究旨在调查价格观念如何影响茂物地区 Villa Gunung Geulis 营地的决策。研究考察了与价格认知相关的四个维度:可负担性、价格与产品质量的兼容性、价格与利益的兼容性以及价格竞争力。研究采用定量方法,通过问卷和访谈收集数据。研究样本采用非概率抽样法和意外抽样法确定。数据的有效性使用皮尔逊乘积矩公式进行评估,可靠性则使用 Alpha Cronbach 技术进行测试。研究采用的分析方法包括简单线性回归分析,使用 SPSS 25 版应用程序进行。数据分析结果表明,变量 X "价格感知 "对部分和同时决定是否入住茂物地区 Villa Gunung Geulis 营地具有显著和积极的影响。这可以从研究人员进行的数据处理结果中看出,即价格承受能力的显著性值为 0.0477 ttable,即该维度具有显著影响;价格竞争力的显著性值为 0.000 ttable,即该维度具有显著影响,那么 fcount 值为 11.907 > ftable 3.94,显著性值为 f 0.000 <0.05,这一结果表明所有变量 X 价格感知都会影响入住决定。 关键词感知价格、入住决定、别墅
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引用次数: 0
Studi Kasus Implementasi Teknologi Chatbot sebagai Asisten Virtual dalam Menjawab Pertanyaan Mahasiswa di Lingkungan Kampus 将聊天机器人技术作为虚拟助手在校园环境中回答学生问题的案例研究
Pub Date : 2023-09-05 DOI: 10.47467/reslaj.v6i3.4858
D. Damayanti, A. Nuzuli
ABSTRACT. This research investigates the implementation of chatbot technology as a virtual assistant in the campus environment to answer students' questions. A case study was conducted at a large university with a significant number of students. The research method used was field research with a qualitative approach. Data was collected through interviews with campus information system administrators and several students who used the chatbot. Data was also collected from chatbot conversation logs. The results of the research show that the implementation of chatbot technology has a positive impact on students. The chatbot is able to provide quick and accurate answers to routine questions such as class schedules, classroom locations, and other academic information. The availability of the chatbot service 24/7 is well-received by students as it allows them to obtain information without waiting for office hours. However, there are some challenges in implementing this chatbot. The main issue is related to natural language understanding, especially for complex or ambiguous questions. Students prefer to talk to administrative staff in certain situations that require more detailed explanations. This research provides a significant contribution to understanding the implementation of chatbots as virtual assistants in higher education. Further efforts are needed to improve the artificial intelligence of the chatbot to respond to questions more effectively. In facing challenges and potentials, universities and other educational institutions can use these findings as a guide to optimize the use of chatbots and enhance students' services and experiences in the future. By continuously improving and developing chatbot technology, it is hoped to further enhance the efficiency and accessibility of information for students in the campus environment. Keywords: Chatbot, Virtual Assistant, Students
摘要 本研究调查了聊天机器人技术作为虚拟助手在校园环境中回答学生问题的实施情况。在一所拥有大量学生的大型大学进行了案例研究。采用的研究方法是定性实地研究法。数据是通过采访校园信息系统管理员和几位使用聊天机器人的学生收集的。此外,还从聊天机器人的对话记录中收集了数据。研究结果表明,聊天机器人技术的实施对学生产生了积极影响。聊天机器人能快速准确地回答常规问题,如课程表、教室位置和其他学术信息。聊天机器人全天候服务深受学生欢迎,因为这让他们无需等待办公时间就能获得信息。不过,在实施该聊天机器人的过程中也遇到了一些挑战。主要问题与自然语言理解有关,特别是对于复杂或模棱两可的问题。在某些需要更详细解释的情况下,学生更愿意与行政人员交谈。这项研究为了解聊天机器人作为虚拟助手在高等教育中的应用做出了重要贡献。还需要进一步努力提高聊天机器人的人工智能,以便更有效地回答问题。面对挑战和潜力,大学和其他教育机构可以利用这些研究成果作为指导,优化聊天机器人的使用,在未来提升学生的服务和体验。通过不断改进和发展聊天机器人技术,有望进一步提高校园环境中学生获取信息的效率和便利性。 关键词聊天机器人 虚拟助手 学生
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引用次数: 0
Meningkatkan Keputusan Pembelian Melalui Inovasi Produk, Kualitas Produk dan Citra Merek di Mixue Yogyakarta 通过产品创新、产品质量和品牌形象改善日惹 Mixue 的采购决策
Pub Date : 2023-09-05 DOI: 10.47467/reslaj.v6i3.4846
A. Setiawan, M. Fadhilah, Lusia Tria Hatmanti Hutami
The purpose of this study is to determine the influence of product innovation, product quality, and brand image on purchasing decisions. This research is quantitative by taking 108 samples on Mixue consumers in Yogyakarta City. Sampling is carried out by non-probability methods and sampling techniques, namely purposive sampling. Data collection is carried out through sending questionnaire links sent online to respondents. Data analysis by using IBM SPSS applications. The results of this study showed that the product innovation variable (X1) did not have a significant positive effect on purchasing decisions (Y) with a value of 0.105. Then the product quality variable (X2) has a significant positive effect on purchasing decisions (Y) with a value of 0.000. The product innovation variable (X1) has a significant positive effect on brand image (Z) with a value of 0.001. Furthermore, the product quality variable (X2) has a significant positive effect on brand image (Z) with a value of 0.000. And the brand image variable (Z) has a significant positive effect on purchasing decisions (Y) with a value of 0.002. In addition, the results of the study also show that brand image can act as an intervening variable of the influence of product innovation and product quality on the purchasing decisions of Mixue consumers in Yogyakarta City. Keywords: Product Innovation; Product Quality; Brand Image; Purchasing Decision
本研究旨在确定产品创新、产品质量和品牌形象对购买决策的影响。本研究通过在日惹市的 Mixue 消费者中抽取 108 个样本进行定量研究。抽样采用非概率方法和抽样技术,即目的性抽样。数据收集通过向受访者发送在线问卷链接进行。使用 IBM SPSS 应用程序进行数据分析。研究结果表明,产品创新变量(X1)对购买决策(Y)没有显著的正向影响,影响值为 0.105。产品质量变量(X2)对购买决策(Y)有显著的正向影响,影响值为 0.000。产品创新变量(X1)对品牌形象(Z)有显著的正向影响,影响值为 0.001。此外,产品质量变量(X2)对品牌形象(Z)有显著的正向影响,影响值为 0.000。品牌形象变量(Z)对购买决策(Y)有显著的正向影响,影响值为 0.002。此外,研究结果还表明,品牌形象可以作为产品创新和产品质量对日惹市 Mixue 消费者购买决策影响的干预变量。 关键词产品创新;产品质量;品牌形象;购买决策
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引用次数: 0
Pengaruh Kapasitas Individu, Skema Pemberian Intensif pada Budgetary Slack dengan Technological Skills sebagai Variable Moderasi 个人能力、密集拨款计划对以技术能力为调节变量的预算松弛的影响
Pub Date : 2023-09-04 DOI: 10.47467/reslaj.v6i3.4777
Anisah Nurul Azizah, M. Muslimin
The purpose of this study was to examine the effect of Individual Capacity, and intensive granting schemes on Budget Bargaining with technological skill as moderation. The population in this study were employees of PERUMDA Panglungan Jombang Regency. Sample withdrawal using purposive sampling technique. This research uses a quantitative approach with Statistical Program for Social Science (SPSS) 26 analysis techniques. The sample of this study was 74 respondents consisting of permanent employees and daily employees involved in the budget process. This study uses multiple linear regression analysis. Based on the results obtained from this study, it shows that individual capacity has an effect on budget constraints, intensive provision schemes also have a significant effect on budget constraints, so it can be concluded that the variables of Individual Capacity and Intensive Provision Schemes affect Budget Concealment. With the existence of tecnologicall skill as a moderating variable, it has an effect on individual capacity and intensive giving schemes on budget constraints. The technological skills possessed by employees can reduce the budget gap that occurs due to an increase in the individual capacity of employees. Keywords: Budgetary Slack, Individual Capacity, intensive granting schemes, tecnologicall skill
本研究的目的是考察个人能力和密集拨款计划对预算议价的影响,并以技术技能作为调节因素。研究对象为 PERUMDA Panglungan Jombang Regency 的员工。样本抽取采用目的性抽样技术。本研究使用社会科学统计程序 (SPSS) 26 分析技术进行定量分析。本研究的样本为 74 名受访者,包括长期员工和参与预算流程的日常员工。本研究采用多元线性回归分析。研究结果表明,个人能力对预算约束有影响,密集拨款计划对预算约束也有显著影响,因此可以得出结论,个人能力和密集拨款计划这两个变量对预算隐藏有影响。由于技术技能是一个调节变量,它对个人能力和密集供给计划对预算约束都有影响。员工拥有的技术技能可以减少因员工个人能力提高而产生的预算缺口。 关键词预算松弛;个人能力;密集拨款计划;技术技能
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引用次数: 0
期刊
Reslaj : Religion Education Social Laa Roiba Journal
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