SWL-Economic

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Browsing SWL-Economic by Author "Azlina, Nur"

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    DECENTRALIZATION AND MANAGERIAL PERFORMANCE: A NOTE ON THE INTERVENING ROLE OF MANAGEMENT ACCOUNTING SYSTEM
    (2013-08-28) Azlina, Nur; Kamaliah; Herma Yulita, Tengku
    This study aims to examine whether management accounting systems (MAS) mediate the relationship between decentralization and managerial performance. Responses of 52 managers of banking company in Kota Pekanbaru using questionnaire. The data were analyzed by using regression path analysis. Based on the response analyses of those 52 operational, marketing and human resources managers, the research result show that there are significant direct and indirect effect between decentralization and managerial performance through the use of management accounting system. The result indicated that higher decentralization and availability of management accounting system were associated with higher managerial performance. This study, therefore conclude that management accounting system mediate relationship between decentralization and managerial performance significantly.
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    The Effectiveness of Village Fund Management (Case Study at Villages in Coastal Areas in Riau)
    (International Journal of Economic Research, 2017-10-26) Azlina, Nur; Hasan, Amir; Desmiyawati
    The purpose of this study is to find the effectiveness of village funds management measured by target, on time, and responsibility of village management funds. This is qualitative study with phenomenology methods. This study is performed at villages in coastal areas in Riau, in this case were villages in Bengkalis Regency. The results show that the village fund disbursed by the government to villages has been managed by almost the village villagers who have not been done by village development. While in the village fund distribution is still often late, it was due to the limited human resources. All activities funded by the village reported by village in a form of report the village realization fund. To make this report, the village still assisted by the accounting supporting (staff from regency). The result of this research is to collect priority of villagers needs before budgeting process, and training the village staff to be independent in making financial reports
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    HUBUNGAN STRATEGI , KETIDAKPASTIAN LINGKUNGAN DAN KINERJA : INFORMASI BROADSCOPE SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL INTERVENING
    (2013-08-28) Desmiyawati; Azlina, Nur
    Penelitian ini menguji apakah hubungan antara strategi SBU, ketidakpastian lingkungan dengan kinerja SBU di mediasi oleh penggunaan karakteristik informasi broadscope sistem akuntansi manajemen dalam pengambilan keputusan. Populasi penelitian ini adalah seluruh perusahaan perbankan yang ada di Pekanbaru. Sampel penelitian adalah para manager SBU perusahaan perbankan tersebut. Pengumpulan data penelitian dilakukan dengan cara mengirimkan kuisioner kepada manager SBU perusahaan perbankan pekanbaru. Jumlah kuisioner yang dikirim sebanyak 100 kuisioner. Jumlah yang kembali dan dapat digunakan dalam penelitian sebanyak 53 kuisioner. Pengujian data penelitian dilakukan dengan regresi berganda yang diperluas dengan path analysis. Dari pengujian yang dilakukan terhadap hipotesis penelitian diperoleh hasil bahwa tidak terdapat pengaruh antara strategi SBU dan ketidakpastian lingkungan terhadap kinerja SBU baik secara langsung maupun melalui karakteristik informasi broadscope sistem akuntansi manajemen. Pengaruh karakteristik informasi broadscope sistem akuntansi manajemen terhadap kinerja SBU adalah positif dan signifikan.
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    NON FINANCIAL INDICATORS IN PERFORMANCE EVALUATION AND ITS IMPACT ON FINANCIAL PERFORMANCE ( CASE STUDY ON OIL AND GAS COMPANY IN RIAU PROVINCE)
    (2013-08-28) Basri, Yesi Mutia; Azlina, Nur
    This study examined non financial indicators based on the concept of balanced scorecard to construct performance evaluation perspectives and then to evaluate financial performance of oil and gas company in Riau Province . Structural Equation Modeling (SEM) is applied to verify the cause-and-effect relationships among performance measurement perspectives and then to construct performance relation model. Samples in this study are finance manager , HR, production and information systems. Respondents include team leader, team mananajer and corporate managers. Prior to the first study conducted interviews with key informants to obtain information about performance measurement done . From the SEM analysis, the study finds that the performance perspective of learning and growth has a positive influence on the Intemal business process perspective; the intemal business process perspective has not influence on the customer perspective (partnership) These results indicate that learning and growth, and internal business perspectives have positive influence on the financial performance but customer perspective (partnership) not influence on financial performance.
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    RELATIOSHIP BETWEEN CLIMATE OF POLITICS , JOB STRESS, JOB SATISFACTION AND TURNOVER INTENTION ACCOUNTING STAFF IN LOCAL GOVERNMENTS
    (2013-08-28) Azlina, Nur; Basri, Yesi Mutia
    This study investigates relationship between of climate politics job stress, job satisfaction and turnover intention accounting staff contracts in local government. Data were collected through a questionnaire survey of 51 accounting staff contracted by the provincial government of Riau and Bengkalis. Data analyzed by a structural equation model with Partial Least Square (PLS). The result showed climate of politics was positively related to job stress and turnover intention Job stress was negatively related to job satisfaction and positively to turnover intention. Climate of politics was not related to work satisfaction and worksatisfaction was not related to turnover intention