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"Introduction to Managerial Accounting, 7/e by Brewer/Garrison/Noreen is based on the market-leading text, Managerial Accounting, by Garrison, Noreen and Brewer. Brewer 6e is a briefer, more accessible, and thoroughly student-friendly text that satisfies the basic needs of the managerial accounting student without unnecessary depth on advanced topics associated with the follow-up course cost accounting/cost management. Faculty and students alike will find this new edition has retained the hallmark features of the Garrison brand: author-written supplements, excellent readability, terrific examples, and balanced end-of-chapter material. In addition, Connect Accounting for Brewer/Garrison/Noreen has been expanded with new learning resources for your students."

"ABSTRAKPenelitian ini bertujuan untuk mengetahui mengenai penyebab dari timbulnya kendala padasupervisor dalam menjalankan perannya sebagai pemimpin fungsi kerja di divisi OperationProduction PT X. Selain itu penelitian juga bertujuan untuk mengetahui intervensi yang dapatdiberikan untuk mengatasi kendala dan efektivitasnya dari intervensi tersebut. Penelitian inidilakukan pada 34 (tiga puluh empat) partisipan, yang terdiri dari 4 (empat) supervisor sebagaipartisipan wawancara dan 30 (tiga puluh) staf operator dan technician dengan menggunakanmetode wawancara, Focus Group Discussion, dan penyebaran kuesioner alat ukur instructionalsupervisory role yang dikembangkan oleh Ghavifekr & Ibrahim (2014). Berdasarkan hasil analisapengumpulan data dan current undesirable - desirable condition , dapat disimpulkan bahwa intipermasalahan (core problem) yang menyebabkan kendala pada supervisor dalam menjalankanperannya sebagai pemimpin fungsi kerja unit Operation Production adalah rendahnya kompetensimanajerial (kemampuan dan pengetahuan) supervisor dalam melakukan aktivitas manajerial dansupervisi terhadap karyawan staf yang merupakan tenaga kerja produktif (operation & technician).Kompetensi manajerial yang ditemukan rendah atau menjadi penyebab dari dari permasalahan yangdihadapi supervisor di unit operation production adalah komunikasi interpersonal, umpan balik(feedback), coaching, dan kemampuan managing people (teamwork). Bentuk Intervensi yangdiberikan adalah implementasi program pelatihan kompetensi supervisor untuk meningkatkankompetensi manajerial supervisor dalam menjalankan perannya sebagai pemimpin dalam fungsikerja. Secara keseluruhan, pelatihan yang dilakukan dapat dikatakan efektif karena terdapat hasilyang positif pada pengukuran evaluasi pelatihan pada jenjang pertama (reaksi) dan kedua(pembelajaran) peserta.

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ABSTRACTThis study aims to determine the cause of the emergence of constraints on supervisors in their roleas leaders in the work function Operation Production division PT X. In addition, the study alsoaims to determine interventions that can be provided to overcome the obstacles and effectivenessof these interventions. This study was conducted on 34 (thirty-four) participants, consisting of 4(four) supervisor as a participant interviews and 30 (thirty) staff operator and technician usinginterviews, focus group discussions, and questionnaires measuring devices instructionalsupervisory role developed by Ghavifekr and Ibrahim (2014). Based on the analysis of datacollection and the current undesirable - desirable condition, it can be concluded that the coreproblem (core problem) that cause constraints on supervisors in their role as leaders work functionunit Operation Production is lower managerial competencies (skills and knowledge) supervisor inperforming managerial activities and supervision of staff employees who are productive workers(operation and technician). Managerial competence were found to be low or be the cause of theproblems faced by supervisors in unit production operation is interpersonal communication,feedback (feedback), coaching, and the ability of managing people (teamwork). Interventionsgiven shape is the implementation program supervisor competency training to improve managerialcompetence supervisors in their role as leaders in the work function. Overall, the training is donecan be said to be effective because there is a positive result on the measurement of trainingevaluation at the first level (reaction) and second (learning) participants."

"Penelitian ini bertujuan mengkaji pengaruh persepsi karyawan mengenai penerapan sistem pengendalian intern pemerintah dan peran manajerial pengelola keuangan terhadap kinerja keuangan pada Dinas Olahraga dan Pemuda DKI Jakarta. UU Nomor 1 tahun 2004 tentang Perbendaharaan Negara telah mengamanatkan agar pemerintah melaksanakan pengendalian intern secara menyeluruh, yang penerapannya diatur dalam Peraturan Pemerintah Nomor 60 tahun 2008 tentang Sistem Pengendalian Intern Pemerintah. Penelitian ini merupakan observasi analitis menggunakan survei yang disebarkan kepada pegawai yang bertugas di Dinas dan 16 unit kerjanya. Hasil penelitian menggunakan analisis regresi berganda membuktikan bahwa terdapat pengaruh positif persepsi atas penerapan pengendalian intern dan peran manajerial terhadap kinerja keuangan secara simultan, tetapi secara parsial hanya variabel Penilaian Risiko dan Pemantauan yang memiliki pengaruh positif dan signifikan.

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This research intends to study the influence of employee’s perception to government internal control system and local financial officers’ managerial roles towards financial performance on Local Agency for Youth and Sport Affairs of Jakarta Provincial Government. Indonesian Law Article 1 of 2004 about National Treasury requires the implementation of internal control system to enhance accountability and the Government Regulation Article 60 of 2008 about Government Internal Control System later reinforces the implementation of the mentioned law. This research is an analytic observation conducted using survey to employees of the agency. Based on the result of hypothesis test using multiple regression analysis, simultaneously both internal control system and managerial roles have positive and significant influences toward government financial performance. Partially, only Risk Analysis and Monitoring have positive and significant influences toward government financial performance."