ABSTRACT. Universitas Kristen Maranatha
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- Johan Cahyadi
- 7 tahun lalu
- Tontonan:
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1 ABSTRACT The survival ofthe company is required to conductits operation seffectively and efficiently. Effectivenessas the basis forthe success and efficiency as the minimum conditionfor the survival ofthe companyin achieving over all company goals.one of the support for the implementation of anactivity to be effective and efficientis the control system that will ensure compliance with the management policy. This study seems to suggest that the structure of management control systems at Manulife Life Insurance Company of London was good, as well as with the management control system. While the performance of employees at Manulife Life Insurance Companyis a good duo. The result sof multiple regression analyzes were conducted showed that there are significant structural and process control systems for employee performance managementat Manulife LifeInsurance Company is a duo of 7.8% Key words: Structure and Process, Management Control Systems, Performance. vi
2 ABSTRAK Kelangsungan hidup perusahaan dituntut untuk melakukan kegiatan operasionalnya secara efektif dan efisien. Efektivitas sebagai dasar keberhasilan dan efisiensi sebagai syarat minimal untuk kelangsungan hidup perusahaan dalam mencapai tujuan perusahaan secara keseluruhan. Salah satu penunjang agar pelaksanaan suatu aktivitas menjadi efektif dan efisien adalah adanya sistem pengendalian yang akan menjamin dipenuhinya kebijakan manajemen. Penelitian ini memberikan pendapat bahwa struktur sistem pengendalian manajemen pada Perusahaan Asuransi Jiwa Manulife Bandung adalah baik, termasuk juga dengan proses sistem pengendalian manajemen. Sedangkan kinerja karyawan pada Perusahaan Asuransi Jiwa Manulife bandung adalah baik. Hasil dari analisis regresi berganda yang dilakukan menunjukan bahwa terdapat pengaruh struktur dan proses sistem pengendalian manajemen terhadap kinerka karyawan pada Perusahaan Asuransi Jiwa Manulife bandung adalah sebesar 7,8% Kata-kata kunci: Struktur dan Proses, Sistem Pengendalian Manajemen, Kinerja vii
3 DAFTAR ISI Halaman Halaman Judul... i Halaman Pengesahan... ii Surat Pernyataan Keaslian Skripsi... iii Kata Pengantar... iv Abstract... vi Abstrak... vii Daftar Isi... viii Daftar Gambar... xi Daftar Tabel... xii BAB I PENDAHULUAN 1.1. Latar Belakang Penelitian Identifikasi Masalah Tujuan Penelitian Kegunaan Penelitian... 5 BAB II TINJAUAN PUSTAKA, KERANGKA PEMIKIRAN DAN PENGEMBANGAN HIPOTESIS 2.1. Sistem Pengendalian Manajemen Pengertian Pengendalian Pengendalian manajemen Pengertian Sistem Pengendalian Manajemen Defenisi Sistem Pengendalian Manajemen Kakateristik Sistem Pengendalian Manajemen Struktur Sistem Pengendalian Manajemen Proses Sistem Pengendalian Manajemen Eelemen-elemen Ssitem Pengendalian Manajemen viii
4 Hubungan Sistem Pengendalian Manajemen dengan Proses Manajemen Kinerja Pengertian Kinerja Fungsi Kinerja Pengukuran Kinerja Kerangka Pemikiran Hipotesis BAB III METODE PENELITIAN 3.1. Desain Penelitian Populasi dan Sampel Teknik Pengambilan Sampel Teknik Pengumpulan Data Operasional Variabel Metode Analisis Uji Instrumen Penelitian Uji Validitas Uji Reliabilitas Uji Asumsi Klasik Uji Normalitas Uji Multikolineritas Uji Hetereskedastisitas Analisis Statistik Metode Regresi Linier Berganda Pengujian Hipotesis Koefisien Determinasi (R 2 ) BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1.Karakterisitik Responden ix
5 4.1.1Usia Sistem Manajemen di Perusahaan Loyal Dalam Bekerja di Perusahaan Hasil Kuesioner Penelitian Struktur Sistem Pengendalian manajemen Proses Sistem Pengendalian Manajemen Hasil Pengujian Validitas Reliabilitas dan Asumsi Klasik Hasil Uji Validitas Hasil Uji Reliabilitas Uji Asumsi Klasik Hasil Pengujian Hipotesis Penelitian BAB V KESIMPULAN DAN SARAN 5.1.Kesimpulan Saran DAFTAR PUSTAKA LAMPIRAN x
6 DAFTAR GAMBAR Gambar.1 Kerangka Pemikiran Halaman xi
7 DAFTAR TABEL Halaman Tabel I Operasional Variabel Penelitian Tabel II Usia Tabel III Kenyaman Sitem Manajemen di Perusahaan Tabel IV Loyal dalam bekerja di perusahaan ini Tabel V Hubungan antara komponen organisasi Tabel VI Kaitan komponen organisasi dalam membentuk system Tabel VII Sifat Informasi yang mengalir di antara unit-unit organisasi Tabel VIII Fungsi tertentu untuk mencapai tujuan sistem Tabel IX Responsibility centers (pusat-pusat pertanggungjawaban). 48 Tabel X Prosespenyusunan program organisasi yang akan dilaksanakan Tabel XI Menetapkan jumlah sumber daya yang dialokasikan Tabel XII Penafsiran biaya pendapatan Tabel XIII Laba dan penghasilan yang diharapkan Tabel XIV Konsistensi pelaksanaan Tabel XV Penilaiandan pengendalian kegiatan berdasarkan program dan anggaran yang ditetapkan Tabel XVI Efisienatau efektif tidaknya suatu pusat pertanggungjawaban menjalankan tugasnya Tabel XVII Kecepatan Kerja Tabel XVIII Ketelitian Kerja Tabel XIX Mutu Kerja Tabel XX Jumlah Hasil Tabel XXI Waktu Penyelesaian Tabel XXII Target Yang Dicapai TabelXXIII Dapat Dipercaya xii
8 Tabel XXIV Ketrampilan Kerja Tabel XXV Inisiatif Kerja Tabel XXVI Kemampuan Berkomunikasi Tabel XXVII Pribadi Yang Menarik Tabel XXVIII Pandai Bergaul Tabel XXIX Validitas Struktur Sistem Pengendalian manajemen Tabel XXX Validitas Proses Sistem Pengendalian Manajemen Tabel XXXI Validitas Kinerja Karyawan Tabel XXXII Uji Reliabilitas Struktur Sistem Pengendalian Manajemen 61 Tabel XXXIII Uji Reliabilitas Proses SIstem Pengendalian Manajemen.. 61 Tabel XXXIV Uji Reliabilitas Kinerja Karyawan Tabel XXXV Uji Normalitas Tabel XXXVI Uji Multikolinieritas Tabel XXXVII Uji Heteroskedastisitas Tabel XXXVIII Uji F Tabel XXXIX Regresi Linier Berganda Tabel XXXX Model Summary xiii
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C. Subjek Penelitian D. Penentuan Jumlah Sampel dan Teknik Pengumpulan Sampel E. Data dan Teknik Pengumpulan Data F.
DAFTAR ISI HALAMAN JUDUL... ii HALAMAN PENGESAHAN... iii HALAMAN PERNYATAAN... iv HALAMAN PERSEMBAHAN... v KATA PENGANTAR... vi DAFTAR ISI... viii DAFTAR TABEL... x DAFTAR GAMBAR... xii DAFTAR LAMPIRAN...
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DAFTAR ISI. Halaman Sampul Depan... Halaman Judul... Halaman Pengesahan Skripsi... iii. Halaman Motto... iv. Halaman Persembahan... v. Abstract...
DAFTAR ISI Halaman Sampul Depan... Halaman Judul... Halaman Pernyataan Bebas Plagiarisme... ii Halaman Pengesahan Skripsi... iii Halaman Motto... iv Halaman Persembahan... v Abstract... vi Abstrak... vii
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DAFTAR ISI HALAMAN JUDUL... HALAMAN PENGESAHAN... PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI... MOTTO DAN PERSEMBAHAN... ABSTRAKSI... INTISARI...
xi DAFTAR ISI HALAMAN JUDUL... HALAMAN PENGESAHAN... PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI... MOTTO DAN PERSEMBAHAN... ABSTRAKSI... INTISARI... KATA PENGANTAR... DAFTAR ISI... DAFTAR GAMBAR... DAFTAR
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DAFTAR ISI. HALAMAN JUDUL... i. HALAMAN LEMBARAN PENGESAHAN... ii. HALAMAN PERNYATAAN KEASLIAN SKRIPSI... iii. MOTTO... iv. ABSTRACT...
DAFTAR ISI HALAMAN HALAMAN JUDUL... i HALAMAN LEMBARAN PENGESAHAN... ii HALAMAN PERNYATAAN KEASLIAN SKRIPSI... iii MOTTO... iv ABSTRACT... v ABSTRAK... vi KATA PENGANTAR... vii DAFTAR ISI... x DAFTAR TABEL...
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1 ABSTRAK PT. FELIXINDO adalah perusahaan yang bergerak di bidang jasa desain, kontraktor CME (Continuing Medical Education), perdagangan umum dan isntalasi mekanikal elektrikal. Jenis pengerjaan yang
2.4 Pengaruh Antar Variabel Penelitian... 41
DAFTAR ISI HALAMAN JUDUL... i HALAMAN BERITA ACARA UJIAN TESIS... iii HALAMAN PENGESAHAN... iv HALAMAN PERNYATAAN... v HALAMAN MOTTO... vi KATA PENGANTAR... vii DAFTAR ISI... ix DAFTAR TABEL... xii DAFTAR
ABSTRACT. Key words: Celebrity endorsers, Credibility, likeability, attractiveness, Meaningfulness and Brand Image
ABSTRACT One creative way to promote a product from an advertising is using a Celebrity Endorser. By using Celebrity endorser, consumers are expected to be interested in using these products and can create
DAFTAR ISI HALAMAN JUDUL... HALAMAN PENGESAHAN. PERNYATAAN.. MOTTO DAN PERSEMBAHAN.. KATA PENGANTAR. DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR...
DAFTAR ISI Halaman HALAMAN JUDUL... HALAMAN PENGESAHAN. HALAMAN PENGESAHAN. PERNYATAAN.. ABSTRAKSI ABSTRACT. MOTTO DAN PERSEMBAHAN.. KATA PENGANTAR. DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR
ABSTRACT. Key words: Error in Charging (SPT), Income Tax Filing 21. vii. Universitas Kristen Maranatha
ABSTRACT (SPT) is a letter that is used by the taxpayer to report the calculation and payment of tax payable under the provisions of the tax laws. In practice, there are still taxpayers who make mistakes
ABSTRACT. THE ADVANTAGE OF MANAGEMENT CONTROL SYSTEM TO INCREASE EMPLOYEE WORK PERFORMANCE (case study at PT. KAI, Bandung)
ABSTRACT THE ADVANTAGE OF MANAGEMENT CONTROL SYSTEM TO INCREASE EMPLOYEE WORK PERFORMANCE (case study at PT. KAI, Bandung) An organization comprises a group of people working together to achieve certain
ABSTRACT. keywords: location, brand image, purchase decision. i Universitas Kristen Maranatha
ABSTRACT This study aims to analyze the influence of the location and brand image on purchase decisions at the Starbucks Paris Van Java Bandung, sample in this study is that consumers who never visited
ABSTRACT. Keywords: Balanced Scorecard, employee performance. viii. Universitas Kristen Maranatha
ABSTRACT Balanced Scorecard (BSC) is a performance measurement system that not only measure performance through the financial perspective, but through nonfinancial perspective as well. Balanced Scorecard
ABSTRAK. Kata-kata kunci : ketersediaan fasilitas, pemberian insentif, kinerja karyawan. vii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh ketersediaan fasilitas dan pemberian insentif terhadap kinerja karyawan baik secara parsial maupun simultan. Data penelitian berupa data primer
ABSTRACT. Key words: VAT, Salex Tax, Consumer purchasing power. viii Universitas Kristen Maranatha
ABSTRACT The purpose of this study is to determine the effect of the imposition of VAT (PPN) and Sales Tax (PPnBM) towards consumer purchasing power on electronic goods. The population of this research
ABSTRACT. Keywords: Brand Image, Purchase Interest. i Universitas Kristen Maranatha
ABSTRACT In an era of increasingly tight competition this brand image is needed by companies in shaping their identities on consumers and to differentiate from its competitors. And, the image of the brand
ABSTRACT. Keywords: earnings managements, financial leverage, the changes in income, the changes in operating cash flows. vii
ABSTRACT Financial report is a tool for communicating the company s financial information to external parties. The financial statements are based on the accrual basis. However, the use of accrual basis
ABSTRAK. Kata-kata kunci: sistem pengendalian manajemen, pengendalian internal
ABSTRAK Dalam era globalisasi seperti sekarang ini perusahaan dituntut untuk dapat menghasilkan produk maupun jasa yang berkualitas tinggi dengan harga rendah, pemberian pelayanan yang berkualitas dan
ABSTRACT. Key words: e-faktur,taxpayer understanding. viii
ABSTRACT The main purpose of this research is to find out about how significant the impact for new invoice implementation policy (e-faktur) against the tax-payer s understanding in order to increase PPN
ABSTRACT. Key Words: Financial Ratio Analysis, Bankruptcy Prediction with Altman, Foster, Zmijewski And Springate Model.
ABSTRACT In 2008 th global crisis had aftermath financial failure and economic failure to many big firms and caused the firm failed to maintain its survival. The firms failure had make disadvantages to
ABSTRAK. sistem pengendalian internal, efektivitas dan efisiensi, siklus persediaan.
ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian internal, efektivitas dan efisiensi pada siklus persediaan PT. Tobindo Kencana, dan untuk mengetahui pengaruh sistem pengendalian
ABSTRACT. Keywords: Junior auditor, job satisfaction, and supervision measures. viii. Universitas Kristen Maranatha
ABSTRACT Junior auditor job satisfaction is strongly influenced by the actions of supervision. Good supervision course of action will produce a good job satisfaction, where it can cope with things that
Lampiran i Jawaban Responden atas Kepuasan Pemakai
Lampiran i Jawaban Responden atas Kepuasan Pemakai No Responde n Jawaba n 71 (Y) P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 Total 1 7 7 7 7 7 7 7 7 7 7 7 77 2 6 6 6 6 6 6 7 6 6 6 6 67 3 7 7 7 7 7 7 7 7 7 7 7 77
ABSTRACT. Influence of Management Controlling System on Manager Performance Improvement (Case Study of Perkebunan Nusantara Limited in Bandung)
ABSTRACT Influence of Management Controlling System on Manager Performance Improvement (Case Study of Perkebunan Nusantara Limited in Bandung) Research is aimed at identifying the influence of management
By : Tria Junika Wuri NRP Lecturer Counsellor : Se tin, S.E., M.Si., Ak., CA. ABSTRACT
ANALYSIS EFFECT OF MANAGEMENT CONTROL SYSTEM AND ORGANIZATIONAL LEARNING ON MANAGERIAL PERFORMANCE AT PT. KIMIA FARMA (Persero) Tbk UNIT RESEARCH AND DEVELOPMENT BANDUNG By : Tria Junika Wuri NRP 1051213
ABSTRAK. Kata-kata kunci: gaya kepemimpinan, motivasi, dan kinerja karyawan. vii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan dan motivasi terhadap kinerja karyawan. Populasi dan sampel dalam penelitian ini adalah karyawan PT. Pos Indonesia (PERSERO)
ABSTRAK. Kata kunci: kesadaran merek, persepsi kualitas, keputusan pembelian. iii Universitas Kristen Maranatha
ABSTRAK Samsung Galaxy Note II merupakan ponsel Android yang banyak digemari oleh mahasiswa, khusunya di, Fakultas Ekonomi, Jurusan Manajemen. Ponsel ini sangat digemari di kalangan ini, karena merek ponsel