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"Penelitian bertujuan menganalisis pengaruh partisipasi penyusunan anggaran terhadap kinerja peneliti serta pengaruh komitmen organisasi, budaya organisasi, locus of control dan persepsi inovasi terhadap hubungan antara partisipasi penyusunan anggaran dan kinerja pada Badan Penelitian dan Pengembangan Kesehatan. Pengujian hipotesis ini mengunakan data primer dengan cara menyebarkan kuesioner. Setelah data dianalisis dengan menggunakan analisis regresi linier berganda ditemukan 4 hipotesis ditolak dan 1 hipotesis diterima. Hipotesis yang diterima adalah variabel locus of control dapat menjadi variabel moderating terhadap hubungan partisipasi penyusunan anggaran dengan kinerja.

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The aim of this study is to analyze the effect of Organization Commitment, Organization Culture, Locus of Control, and Perception of Innovation to Budget participation and Researcher Performance Relationship in National Institute of Health Research and Development. Testing this hypotesises uses primary data that collected by spreading the questionnaire. Data were analyzed by using multiple linier regression method. The result of statistical test provided is that: one hypothesis (H4) was accepted and 4 hypoteses (H1, H2, H3, and H5) was rejected. It was locus of control that can be accepted as moderating variabel in the budget participation and researcher performance relationship."

"Penelitian ini bertujuan untuk menguji pengaruh Partisipasi Anggaran dan Profil Kebutuhan Psikologis Manajer yang mencakup Kebutuhan Berprestasi (Nach), kebutuhan Berafiliasi (Naff) serta Kebutuhan untuk Berkuasa (Npow) terhadap Komitmen Pencapaian Target Anggaran. Secara umum, diduga bahwa Partisipasi Anggaran dan Kebutuhan Psikologis manajer berpengaruh positif terhadap Komitmen Pencapaian Target Anggaran. Data yang digunakan dalam penelitian ini diperoleh dari persepsi manajer tingkat menengah yang diperoleh melalui instrument penelitian kuesioner. Sampel adalah responden yang mencakup 100 orang manajer tingkat menengah pada industri perbankan di Indonesia. Untuk menguji hipotesis, digunakan metode analisis data berupa distribusi frekuensi, uji reliabilitas, validitas (analisis faktor), dan analisis regresi. Proses pengujian empiris menggunakan SPSS Statistics 17. Hasil penelitian menunjukkan bahwa Partisipasi Anggaran serta Kebutuhan Berprestasi berpengaruh positif pada Komitmen Pencapaian Target Anggaran. Sedangkan, Kebutuhan Berafiliasi serta Kebutuhan Berkuasa tidak berpengaruh terhadap Komitmen Pencapaian Target Anggaran.

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This research is aimed to examine the effect of Budget Participation and Psychological Needs of Manager on Budget Goal Commitmnet. Manager?s pyschological needs include: (i) need for achievement (Nach); (ii) need for affiliation (Naff); and (iii) need for power (Npow). General hypotheses to be tested stated that Budget Participation and Psychological Needs of Manager are positively influence Budget Goal Commitment.

The primary data used in this study is the persceptions of middle management collected through questionnaires. Sample respondents consists of 100 middle- level managers in the banking industry in Indonesia. Data analysis method used is the frequency distribution, test reliability, validity (factor analysis), and regression analysis. The SPSS Statistics 17 is used as a tool for the empirical test.

The results indicate that Budget Participation and the Need for Achievement are positively associated with Budget Goal Commitment. On the other hand, the psychological needs of the manager to affiliate and to have power did not affect the commitment of the managers in the company's budget target."

"ABSTRAKPenelitian ini bertujuan untuk menganalisis proses penyusunan anggaran serta kemungkinan pengaruh penghentian program perintisan Sekolah Bertaraf Internasional (SBI) terhadap kegiatan dan pendanaan empat sekolah eks Rintisan SBI di Kabupaten Pati. Penelitian ini dilakukan dengan metode wawancara dan telaah dokumen. Dari hasil penelitian, ditemukan bahwa masih terdapat objek penelitian yang belum mengikuti ketentuan mengenai tahapan penyusunan, struktur, dan format anggaran yang telah ditetapkan. Objek penelitian juga masih menghadapi beberapa masalah, terutama terkait dengan pencairan dana yang berasal dari Pemerintah. Pasca penghentian program perintisan SBI, objek penelitian ingin tetap menjalankan sebagian programnya tanpa membebani orang tua siswa.

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ABSTRACTThis study aims to analyze the budget preparation and the possible effects of International-Standardized School (SBI) program termination to activities and funding of four schools in Pati Regency. This research is conducted through interviews and document review. It is found that there are schools that have not complied with regulation about stages of preparation, structure, and format of the budget that has been set. The schools face several problems, mainly related to the disbursement of Government‟s funds. After the termination of SBI pioneering program, schools are likely to still run some of their programs at no cost to the students‟ parents."

"This research aim to know and to analyse how much the influence of coordination in constructing Tax Object Sales Value forward effectiveness of services to tax community. This pointed out that for increasing coordination with implementation in relationship with tax objact sales value consist of objective integration, activity integration and achievement purpose efficiently would be promote a services tax object sales value to the object sales value to the tax community. The research population were tax payers and others institutional relationship with tax object sales value at DKI Jakarta. Sampling technique was proportional stratified random sampling . This technique is used if the population dishomogen and stratified proportional. Data technique collecting which is used in this research was observation, interview, documentation and questioner. Questioner which constitute measure equipment in this research should be tested and reliable. The mainstay point out precision, stability of measure equipment which be used. Data collecting of the research result be analysed with using quantitative metode approach while linear regression analysis has been performed in the quantitative approach. The result of hypothesis test indicate that objective integration, activity integration and achieve a purpose efficiently influenced significantly a services tax object sales value to the tax community, and the achievement of this research also need to know and to analyse for increasing dimension of objective integration, activity integration and achievement purpose integrated in order to find out satisfication to tax community services which to expected. based on this research The Head of Kanwil Pajak or The Head of KTP in carry out coordination must be receptance input from others instutions interrelated for constructing Tax Object sales value at each their regions."

"Tesis ini menganalisis pengaruh perubahan nilai tukar terhadap perubahan harga di Indonesia pasca penerapan sistem nilai tukar mengambang bebas dengan menggunakan model Struktural VAR. Bentuk struktural disusun berdasarkan model Pricing Along a Distribution Chain yang dikembangkan oleh McCharty, sehingga tingkat harga dibedakan menjadi tiga yaitu harga impor, harga perdagangan besar dan harga konsumen. Berdasarkan model Struktural VAR tersebut maka dapat dilakukan analisis Impulse Response Functions dan Variance Decomposition.Hasil analisis menunjukkan bahwa perubahan nilai tukar direspons secara negatif oleh tingkat harga, artinya depresiasi nilai tukar Rupiah akan mendorong kenaikan harga baik harga impor, harga perdagangan besar maupun harga konsumen. Koefisien exchange rate pass-through menunjukkan bahwa pengaruh perubahan nilai tukar terhadap tingkat harga di Indonesia cukup besar dengan besaran yang berbeda-beda untuk masing-masing jenis harga. Depresiasi nilai tukar Rupiah akan menyebabkan kenaikan harga impor sebesar 51% dalam waktu enam bulan, kenaikan harga perdagangan besar sebesar 50% dalam waktu enam bulan dan kenaikan harga konsumen sebesar 25% dalam waktu tiga tahun.Temuan tersebut juga didukung oleh hasil analisis variance decomposition yang menunjukkan bahwa nilai tukar mempunyai kontribusi yang besar dalam menjelaskan perubahan harga. Shock nilai tukar mempunyai kontribusi sekitar 47% dalam menjelaskan perubahan harga impor pada bulan kedua, sekitar 58% dalam menjelaskan perubahan harga perdagangan besar pada bulan kedua dan sekitar 24% pada harga konsumen setelah delapan belas bulan. Temuan tersebut menunjukkan besarnya. pengaruh dan kontribusi pergerakan nilai tukar terhadap perubahan tingkat harga di Indonesia."