This study intends to investigate the influence of involvement in budgeting on managerial performance and examine if the locus of control variable might operate as a moderating variable to mediate the relationship between budgetary participation and organizational performance. A sample of 56 individuals was collected from eight bank branch offices in Kendari via purposeful sampling, with seven respondents from each branch. The data utilized are primary data gathered through the distribution of questionnaires to all respondents and processed with the assistance of PLS statistical tests. This study reveals that engagement in budgeting has a positive and statistically significant effect on managerial performance. Moreover, the locus of control has a negative but negligibleimpactt on management performance. However, when the locus of control interacts with budgetary participation, it considerably impacts managerial performance. This suggests that the locus of control is suboptimal for tasks other than budgeting, resulting in a decline in the quality of those tasks. An unfavorable work environment can cause it; thus, self-control and the ability of managers or employees to affect the climate are unnecessary. When its activities connect with budgeting activities, it is precise with external effects controlled by a robust internal locus, so different pressures and levels cannot easily affect it. Other moderating variables may impede or enhance budgetary involvement and managerial success. Consequently, future studies might investigate the selection of additional moderating variables.
The purpose of this study is to examine the effect of the liquidity ratio as measured by the current ratio (CR), the solvency ratio as measured by the debt to asset ratio (DAR), the activity ratio measured by total asset turnover (TATO) on profitability which is measured. With return on assets (ROA). The research method used is descriptive quantitative. The population in this study is the Financial Report at PDAM In Indonesia for the last five years (2016-2020) which consists of a Balance Sheet and Profit and Loss Report. This research uses multiple linear regression analysis methods, which are processed with the help of the SPSS V23 program. This study's results indicate that the calculations from multiple linear regression that have been carried out are Y= 178.926 + 2.1185 X1 + 1.888 X2 + (-0.757 X3) + e. If liquidity, solvency, and activity are worth 0, then profitability is worth 178,926. The results of the t-test indicate that liquidity has no partial effect on profitability by seeing a significant 0.389 > 0.05 and a tcount value of 1.428 < ttable 12.706. While solvency does not affect profitability, it can be seen by the significance of 0.485 > 0.05 and the value of tcount 1.049 < ttable 12.706. And activity shows a positive but insignificant effect on profitability as indicated by looking at 0.086 > 0.05 and tcount 17.391 > t table 12.706, so training influences profitability. In addition, liquidity, solvency, and activity simultaneously affect profitability by looking at Fcount of 38.274 and Ftable of 19.16. While the results of the Adjusted R square or coefficient of determination of 0.965 mean that 96.5% of the dependent variable is influenced by the independent variable, while other variables outside the research model influence the remaining 3.5%.
This study aims to find out the increase in profitability and activity at PT. Hendra Mandiri Parepare Services. The research results collected are processed and analyzed in this section. The analysis used in this study includes descriptive analysis and hypothesis testing. The analytical method used in this research is quantitative and qualitative data. By using the method of profitability and activity ratio analysis. The object of the research is to use financial statements in the form of a balance sheet and profit and loss. For the profitability ratio from the calculation of gross profit margin (GPM) at PT. Hendra Mandiri Parepare's services for 2019, 2020, and 2021 are 35% each; 30%; and 26%. The gross profit margin in 2016 and 2017 is considered very good. Then the results of the calculation of the net profit margin (NPM) at PT. Hendra Mandiri Parepare services for 2019, 2020, and 2021 are 15% each; 16%; and 6%. Net profit margin in 2019 and 2020 is considered Good. And the results of the calculation of return on investment (ROI) at PT. Hendra Mandiri Parepare's services for 2019, 2020, and 2021 are 21% each; 28%; and 10%. Return on investment in 2016 and 2017 is considered good. 4) For the activity ratio of the calculation of receivable turnover at PT. Hendra Mandiri Parepare services for 2019, 2020, and 2021 for 4 times each; 6 times; and 7 times. receivable turnover for three years is considered very poor every year. Then the results of the calculation of total asset turnover at PT. Hendra Mandiri Parepare services for 2019, 2020, and 2021 for 1 time each; 2 times, and 2 times. total asset turnover in 2019 is categorized as poor.
Abstrak. Penelitian ini bertujuan untuk memperoleh gambaran yang lebih mendalam tentang penerapan teknologi informasi terhadap pertumbuhan bisnis pos cabang Parepare. Menggunakan metode penelitian kualitatif dan data kuantitatif, penelitian ini. Objek pada penellitian terduri atas pimpinan PT. Pos Indonesia Cabang Parepare dan 240 masyarakat. Jumlah tersebut ditentukan dengan menggunakan purposive sampling. Teknik pengumpulan data yang digunakan yaitu wawancara dan observasi. Serta teknik analisis data yang digunakan yaitu teknik analisis deskritif kualitatif dan kuantitatif. Temuan studi ini menunjukkan bahwa PT mengoperasikan industri pos. Pos Indonesia Bagian dari organisasi administrasi angkutan dan Parepare, organisasi ini telah menggunakan inovasi data dalam kemajuan bisnis pos, seperti PT. Pos Indonesia Cabang Parepare telah memanfaatkan layanan lacak dan lacak serta layanan pengiriman uang secara online yang hanya membutuhkan waktu beberapa menit. Selain itu, layanan online berbasis SMS untuk pengecekan perjalanan surat telah dikembangkan oleh penyedia layanan penitipan. Mahalnya biaya pemasangan jaringan online dan pembelian peralatan menjadi kendala utama dalam menggunakan teknologi informasi. Masyarakat sudah menggunakan layanan pos yang berbasis teknologi informasi, menurut pengguna jasa pos. Abstract. This study aims to obtain a more in-depth description of the application of information technology to the growth of the Parepare branch postal business. Using qualitative research methods and quantitative data, this research. The object of this research is the leadership of PT. Pos Indonesia Parepare Branch and 240 communities. The amount is determined by using purposive sampling. Data collection techniques used are interviews and observation. As well as data analysis techniques used are descriptive qualitative and quantitative analysis techniques. The findings of this study indicate that the PT operates an industrial post. Pos Indonesia Part of the freight forwarding and Parepare organizations, this organization has used data innovation in advancing the postal business, such as PT. Pos Indonesia Parepare Branch has utilized a track and trace service as well as an online remittance service which only takes a few minutes. In addition, an SMS-based online service for checking travel documents has been developed by repair service providers. The high cost of setting up an online network and purchasing equipment are the main obstacles to using information technology. According to postal service users, the community has already used information technology-based postal services
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