This research is a conceptual paper that aims to determine the effect of researchers will examine the effect of Environmental Performance and Environmental Costs on Financial Performance with CSR as an Intervening variable on mining companies listed on the Exchange Indonesian Securities and participated in the 2015-2018 PROPER. This research is expected to be used as a material consideration in making policies concerning environmental performance and as a tool to measure financial performance for the progress of the company. In addition to being taken into consideration, researchers hope that this research can be used to help in making investment decisions in the company as an evaluation material.
Purpose: This study aims to examine the effect of budgetary participation on managerial performance with internal control and organizational commitment as an intervening variable, in a state-owned plantation company, namely PT Perkebunan Nusantara VII. Research methodology: Using a questionnaire survey study for 100 respondents involved in the budgeting process at PT Perkebunan Nusantara VII, this study analyzed the data using SEM PLS, SmartPLS 3.2 software. Results: The results show that budgetary participation has a positive effect on managerial performance directly. Meanwhile, internal control is an intervening variable into the relationship between budgeting participation and managerial performance. On the contrary, organizational commitment is not proven as an intervening variable into the relationship between budgeting participation and managerial performance. Limitations: This study contributes to the management accounting literature and provides an overview of the effectiveness of regulations, policies and work programs that have been made by companies in improving managerial performance, particularly those relating to budgeting, internal control, and organizational commitment. Contribution: The study attempts to offer new insights on the influence of budgeting participation, internal control and organizational commitment, and other variables in improving managerial performance in state-owned plantation companies. Keywords: Budgeting participation, Managerial performance, Internal control, Organizational commitment
Kegiatan pengabdian ini bertujuan untuk membantu pesantren agar dapat lebih baik dalam menyusun laporan keuangannya agar akuntabilitas dan tanggung jawab dari laporan keuangan dapat dipertanggungjawabkan ke publik secara lebih baik pesantren untuk penyusunan laporan keuangan berdasarkan standar akuntansi pesantren. Lokasi mitra pengabdian berada di Way Ratai Kabupaten Pesawaran dan di Dusun Umbul Kates Tanjung Sari Natar, dimana terdapat pondok pesantren penghafal alquran dan Pondok Pesantren Al Hidayah. Metode yang digunakan pelatihan, pendampingan dan pendampingan penerapan Teknologi dengan Luaran dari hasil pengabdian ini adalah meningkatnya pengetahuan dan keahlian staf keuangan mitra dalam penyusunan laporan keuangan berdasarkan standar yang sudah ditetapkan oleh organisasi profesi Ikatan Akuntan Publik dan dapat dipublikasikan pada jurnal atau prosiding pengabdian pada masyarakat serta diberitakan dalam media online. Hasil pengabdian yang dilaksanakan secara keseluruhan, kenaikan pengetahuan dan pemahaman peserta pelatihan rata-rata 30 persen dari keseluruhan peserta. Sedangkan kenaikan sebesar 0 persen dialami oleh 5 peserta yang tetap belum memahami mengenai materi yang disampaikan dan merasa kurang cukup waktunya, membutuhkan penjelasan secara lebih intens. 100 persen peserta kegiatan rata-rata belum pernah mengikuti pelatihan sejenis, sehingga dibutuhkan pendampingan lebih lanjut. Kata kunci: Pelatihan, Pedoman Akuntansi Pesantren
Layoffs carried out by construction companies are caused by the weak performance of employees working at the company. Apart from being based on labor issues, layoffs are also influenced by internal problems in construction service companies. Given this phenomenon, it is necessary to conduct research on the performance of construction company employees. In order to improve employee performance, internal control is needed that can reduce the occurrence of actions that are not in accordance with the rules. Where good internal control is shown by an efficient and effective accounting information system, especially in presenting information in accordance with the needs of management and other parties who need it. In addition, employee performance can also decrease, this is due to a decrease in work motivation in employees. Work motivation is also related to the capacity of human resources, so that employee performance must be supported by the capacity of competent human resources to provide optimal benefits.
This study is a conceptual paper that aims to determine the effect of compensation and motivation on the performance of college lecturers private sector in Bandar Lampung. The performance of lecturers is very decisive and becomes one of the benchmarks in the success of a tertiary institution, which is the task of lecturers contained in the Tri Dharma of Higher Education namely carrying out educational and teaching activities, research activities and community service. Many factors can affect lecturer performance; internal factors such as competence, knowledge possessed by lecturers, work motivation, attitude of accountability, and others. There are also external factors, namely the work environment, leadership style, training, or compensation received. Motivation is very important because with the motivation of the employees to work hard and enthusiastically, the employee's performance will be maximal and the company's goals will be achieved. Providing compensation is expected to motivate employees, and not only giving compensation can increase company performance but motivation can also have a positive impact on employee performance.
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