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Abstrak :
[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., 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.]

Abstrak :
ABSTRAK
Penelitian ini dilakukan untuk mengeksplorasi budaya organisasi dan kompetensimanajerial pada Kesatuan Brmob Polda Metro Jaya. Budaya organisasi menjadi salah satubagian dalam agenda reformasi Polri yang merupakan elemen penting dan strategis dalamtransformasi organisasi. Perubahan budaya organisasi tidak mudah sebab akan mempengaruhiperubahan nilai, kebiasaan, pola pikir, dan perilaku individu didalam organisasi. Penelitianini menggunakan konsep Organizational Culture Assessment Instrument OCAI andManagement Skill Assessment Instrument MSAI yang dikembangkan oleh Cameron andQuinn 2006 .180 petugas kepolisian menjadi sampel dalam penelitian ini. Untuk menjawabpertanyaan didalam penelitian ini, peneliti menggunakan analisis deskriptif untukmendeskripsikan persepsi setiap responden terhadap budaya saat ini existing dan budayayang diharapkan preferred di dalam organisasi. Analisis kompetensi manajerialmenggunakan skala dengan rentang nilai 1 sampai dengan 5 pada setiap managerialbehaviour, managerial effectiveness, dan importance competencies. Akhirnya dari hasilpenelitian, bahwa petugas Satuan Brimob mengharapkan adanya perubahan budayahierarchy, clan, adhocracy dan market culture. Kemudian dalam kompetensi manajerial,pada budaya Clan kompetensi mengelola pengembangan anggota organisasi dinilai sangatpenting. Pada budaya Adhocracy,kompetensi mengelola perbaikan berkelanjutan lebihpenting. Kemudian budaya market ,kompetensi mengelola karyawan lebih penting dan padabudaya hierarchy kompetensi mengelola koordinasi lebih penting dibandingkan kompetensiyang lain pada budaya hierarchy.

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ABSTRACT
This research is to examine the organizational culture and managerial competency ofBrimob unit at Metro Jaya Regional Police Department. The organizational culture is part ofthe national police reform agenda due to its strategic and important element in organizationtransformation. The changing of organizational culture is not easy because it will involve thechange in values, habit, mindset, and behaviour of the people in organization. This researchused the Organizational Culture Assessment Instrument OCAI and Management SkillAssessment Instrument MSAI developed by Cameron and Quinn 2006 .The 180 police officer and brigadier was selected as the samples in the study. Toanswer the research questions in the study, the research used descriptive analysis to describethe perception of respondents towards the existing culture and the preferred culture inorganization. The analysis of managerial competency used the five scale for each managerialbehaviour, managerial effectiveness and importance competencies. The results indicated thatthe police officer and brigadier police preferred hierarchy, clan, adhocracy and market cultureshould be improved. In terms of managerial competencies, managing the development ofother in Clan culture is more important. In adhocracy culture, managing continuousimprovement was more important. In market culture, energizing employees was moreimportant and in hierarchy culture, managing coordination was more important

Abstrak :
Advances in Management Accounting publishes thoughtful, well-developed articles across a broad spectrum of current topics in the field of management accounting, using a variety of research methods including survey research, field tests, corporate case studies and modeling. Volume 27 exemplifies the broad scope of Advances in Management Accounting, examining a number of areas within management accounting.