Budget Participation dan Psychological Capital Pada Creative Attitude di Sekolah Muhammadiyah Unggul Jawa Timur
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(1) * Mochammad Ilyas Junjunan
Universitas Islam Negeri Sunan Ampel Surabaya
Indonesia
(2) Ajeng Tita Nawangsari Universitas Islam Negeri Sunan Ampel Surabaya
Indonesia
(3) Fadlil Abdani Universitas Islam Negeri Maulana Malik Ibrahim Malang
Indonesia
(*) Corresponding Author
Abstract
This study aims to examine the level of budget participation and physicological capital toward the creative attitude in Sekolah Muhammadiyah Unggul Jawa Timur. We used 148 combined sample which consist of educators and education staff who participated in the 2018 budget preparation. The variables used in this study are participation and physicological capital which are measured by a person’s positive mental state including resilience, optimism, hope and self efficiacy. The study indicate that the budget participation in a supportive school environment will have a positive impact on the behavior of teachers and employeesin creating new innovate and supperior programs.
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References
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Adler, P. S., & Chen, C. X. (2011). Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity. Accounting, Organizations and Society.
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Amabile, T. M. (2013). Componential Theory of Creativity. Encyclopedia of Management Theory.
Amabile, T. M., Barsade, S. G., Mueller, J. S., & Staw, B. M. (2005). Affect and creativity at work. Administrative Science Quarterly.
Amabile, T. M., Conti, R., Coon, H., Lazenby, J., & Herron, M. (1996). Assessing the work environment for creativity. Academy of Management Journal.
Anthony, R. N., & Govindarajan, V. (2007). Management control systems.
Baiman, S., & Evans, J. H. (1983). Pre-Decision Information and Participative Management Control Systems. Journal of Accounting Research, 371–395.
Chong, V. K., & Chong, K. M. (2002). Budget Goal Commitment and Informational Effects of Budget Participation on Performance: A Structural Equation Modeling Approach. Behavioral Research in Accounting.
Combs, G. M., Clapp-Smith, R., & Nadkarni, S. (2010). Managing BPO service workers in India: Examining hope on performance outcomes. Human Resource Management.
De Stobbeleir, K. E. M., Ashford, S. J., & Buyens, D. (2011). Self-regulation of creativity at work: The role of feedback-seeking behavior in creative performance. Academy of Management Journal.
Faizah, A. (2014). Evaluasi Kebijakan Peraturan Majelis Dikdasmen Muhammadiyah tentang Kinerja Guru di SMA Muhammadiyah 1 Gresik. Jurnal Kebijakan Dan Pengembangan Pendidikan, 2(2), 93–100.
Faizal. (2017). Upaya Majlis Pendidikan Dasar dan Menengah (Dikdasmen) Daerah Kota Medan dalam Meningkatkan Kualitas Sekolah Dasar dan Menengah Muhammadiyah. Jurnal EduTech, 3(2), 29–40.
Gupta, V., & Singh, S. (2014). Psychological capital as a mediator of the relationship between leadership and creative performance behaviors: Empirical evidence from the Indian R&D sector. International Journal of Human Resource Management.
Hammond, M. M., Neff, N. L., Farr, J. L., Schwall, A. R., & Zhao, X. (2011). Predictors of Individual-Level Innovation at Work: A Meta-Analysis. Psychology of Aesthetics, Creativity, and the Arts.
Hansen, D., & Mowen, M. (2007). Cost management: accounting and control. Cengage Learning.
Junjunan, M. I. (2018a). Business Approach Using Ecoefficiency Concept in Enhancing Competitive Advantage Based on Green Product Efforts.
Junjunan, M. I. (2018b). Pengaruh partisipasi anggaran terhadap sikap kreatif yang dimediasi oleh psychological capital di sekolah Muhammadiyah Jawa Timur. Universitas Airlangga Surabaya.
Junjunan, M. I., Asegaf, M. M., & Takwil, M. (2020). Pengaruh Transparansi, Akuntabilitas, dan IGCG terhadap Tingkat Kepercayaan Muzakki di Lembaga Amil Zakat Dompet Amanah Umat. Akuntansi : Jurnal Akuntansi Integratif. https://doi.org/10.29080/jai.v6i2.289
Khalili, A. (2016). Linking leaders’emotional intelligence competensies and employees’creative performance and innovative behaviour: evidence from different nations. Journal of Innovation Managament, 20(7).
Kohlberg, L. (1971). Stages of Moral Development. Moral Education.
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Larson, M., & Luthans, F. (2006). Potential Added Value of Psychological Capital in Predicting Work Attitudes. Journal of Leadership & Organizational Studies, 13(1), 45–62.
Luthans, F., Avey, J. B., & Patera, J. L. (2008). Experimental analysis of a web-based training intervention to develop positive psychological capital. Academy of Management Learning and Education.
Luthans, F., Norman, S. M., Avolio, B. J., & Avey, J. B. (2008). The mediating role of psychological capital in the supportive organizational climate - Employee performance relationship. Journal of Organizational Behavior, 29(2), 219–238.
Luthans, F., & Youssef, C. M. (2007). Emerging positive organizational behavior. Journal of Management.
Luthans, F., Youssef, C. M., & Avolio, B. J. (2007). Psychological Capital: Developing the Human Competitive Edge. In Psychological Capital: Developing the Human Competitive Edge.
MEA. (2017). The rise of Muhammadiyah millenial generation future leader. Malang: Suara Muhammadiyah.
Milani, K. (1975). The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance and Attitudes: A Field Study. Accounting Review.
Montag, T., Maertz, C. P., & Baer, M. (2012). A Critical Analysis of the Workplace Creativity Criterion Space. Journal of Management.
Neuman, W. L. (2012). Basics of Social Research. In Qualitative and Quantitative Approaches.
Nouri, H., & Parker, R. J. (1998). The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment. Accounting, Organizations and Society. https://doi.org/10.1016/S0361-3682(97)00036-6
Oldham, G. R., & Cummings, A. (1996). Employee creativity: Personal and contextual factors at work. Academy of Management Journal.
Shalley, C. E., Gilson, L. L., & Blum, T. C. (2000). Matching creativity requirements and the work environment: Effects on satisfaction and intentions to leave. Academy of Management Journal.
Shields, J. F., & Shields, M. D. (1998). Antecedents of participative budgeting. Accounting, Organizations and Society.
Stenberg, R. J., & Lubart, T. I. (1999). The concept of creativity: Prospects and paradigms. Handbook of Creativity, 3–15.
Sugiyono, P. D. (2013). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Jakarta: CV Alfabeta.
Sweetman, D., Luthans, F., Avey, J. B., & Luthans, B. C. (2011). Relationship between positive psychological capital and creative performance. Canadian Journal of Administrative Sciences.
Tsai, C. Y., Horng, J. S., Liu, C. H., & Hu, D. C. (2015). Work environment and atmosphere: The role of organizational support in the creativity performance of tourism and hospitality organizations. International Journal of Hospitality Management.
Venkatesh, R., & Blaskovich, J. (2012). The mediating effect of psychological capital on the budget participation-job performance relationship. Journal of Management Accounting Research, 24(1), 159–175.
Wibowo, S. S. S. (2017). Pendidikan Karakter dalam Pembelajaran Al-Islam, Kemuhammadiyahan, dan Bahasa Arab (Ismuba) Sekolah Menengah Kejuruan Muhammadiyah 1 Purbalingga. IAIN Purwokerto.
Woodman, R. W., Sawyer, J. E., & Griffin, R. W. (1993). Toward a Theory of Organizational Creativity. Academy of Management Review.
Yusra, N. (2018). Muhammadiyah: gerakan pembaharuan pendidikan Islam. Jurnal Kependidikan Islam.
Adler, P. S., & Chen, C. X. (2011). Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity. Accounting, Organizations and Society.
Amabile, T. M. (1983). The social psychology of creativity: A componential conceptualization. Journal of Personality and Social Psychology.
Amabile, T. M. (2013). Componential Theory of Creativity. Encyclopedia of Management Theory.
Amabile, T. M., Barsade, S. G., Mueller, J. S., & Staw, B. M. (2005). Affect and creativity at work. Administrative Science Quarterly.
Amabile, T. M., Conti, R., Coon, H., Lazenby, J., & Herron, M. (1996). Assessing the work environment for creativity. Academy of Management Journal.
Anthony, R. N., & Govindarajan, V. (2007). Management control systems.
Baiman, S., & Evans, J. H. (1983). Pre-Decision Information and Participative Management Control Systems. Journal of Accounting Research, 371–395.
Chong, V. K., & Chong, K. M. (2002). Budget Goal Commitment and Informational Effects of Budget Participation on Performance: A Structural Equation Modeling Approach. Behavioral Research in Accounting.
Combs, G. M., Clapp-Smith, R., & Nadkarni, S. (2010). Managing BPO service workers in India: Examining hope on performance outcomes. Human Resource Management.
De Stobbeleir, K. E. M., Ashford, S. J., & Buyens, D. (2011). Self-regulation of creativity at work: The role of feedback-seeking behavior in creative performance. Academy of Management Journal.
Faizah, A. (2014). Evaluasi Kebijakan Peraturan Majelis Dikdasmen Muhammadiyah tentang Kinerja Guru di SMA Muhammadiyah 1 Gresik. Jurnal Kebijakan Dan Pengembangan Pendidikan, 2(2), 93–100.
Faizal. (2017). Upaya Majlis Pendidikan Dasar dan Menengah (Dikdasmen) Daerah Kota Medan dalam Meningkatkan Kualitas Sekolah Dasar dan Menengah Muhammadiyah. Jurnal EduTech, 3(2), 29–40.
Gupta, V., & Singh, S. (2014). Psychological capital as a mediator of the relationship between leadership and creative performance behaviors: Empirical evidence from the Indian R&D sector. International Journal of Human Resource Management.
Hammond, M. M., Neff, N. L., Farr, J. L., Schwall, A. R., & Zhao, X. (2011). Predictors of Individual-Level Innovation at Work: A Meta-Analysis. Psychology of Aesthetics, Creativity, and the Arts.
Hansen, D., & Mowen, M. (2007). Cost management: accounting and control. Cengage Learning.
Junjunan, M. I. (2018a). Business Approach Using Ecoefficiency Concept in Enhancing Competitive Advantage Based on Green Product Efforts.
Junjunan, M. I. (2018b). Pengaruh partisipasi anggaran terhadap sikap kreatif yang dimediasi oleh psychological capital di sekolah Muhammadiyah Jawa Timur. Universitas Airlangga Surabaya.
Junjunan, M. I., Asegaf, M. M., & Takwil, M. (2020). Pengaruh Transparansi, Akuntabilitas, dan IGCG terhadap Tingkat Kepercayaan Muzakki di Lembaga Amil Zakat Dompet Amanah Umat. Akuntansi : Jurnal Akuntansi Integratif. https://doi.org/10.29080/jai.v6i2.289
Khalili, A. (2016). Linking leaders’emotional intelligence competensies and employees’creative performance and innovative behaviour: evidence from different nations. Journal of Innovation Managament, 20(7).
Kohlberg, L. (1971). Stages of Moral Development. Moral Education.
Kohlberg, L., Boyd, D. R., & Levine, C. (1990). The return of Stage 6: Its principle and moral point of view. In The moral domain: Essays in the ongoing discussion between philosophy and the social sciences.
Laoly, Y. H. (2017). Peraturan Presiden Republik Indonesia Nomor 87 Tahun 2017 tentang Penguatan Pendidikan Karakter. Peraturan Presiden Rapublik Indonesia.
Larson, M., & Luthans, F. (2006). Potential Added Value of Psychological Capital in Predicting Work Attitudes. Journal of Leadership & Organizational Studies, 13(1), 45–62.
Luthans, F., Avey, J. B., & Patera, J. L. (2008). Experimental analysis of a web-based training intervention to develop positive psychological capital. Academy of Management Learning and Education.
Luthans, F., Norman, S. M., Avolio, B. J., & Avey, J. B. (2008). The mediating role of psychological capital in the supportive organizational climate - Employee performance relationship. Journal of Organizational Behavior, 29(2), 219–238.
Luthans, F., & Youssef, C. M. (2007). Emerging positive organizational behavior. Journal of Management.
Luthans, F., Youssef, C. M., & Avolio, B. J. (2007). Psychological Capital: Developing the Human Competitive Edge. In Psychological Capital: Developing the Human Competitive Edge.
MEA. (2017). The rise of Muhammadiyah millenial generation future leader. Malang: Suara Muhammadiyah.
Milani, K. (1975). The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance and Attitudes: A Field Study. Accounting Review.
Montag, T., Maertz, C. P., & Baer, M. (2012). A Critical Analysis of the Workplace Creativity Criterion Space. Journal of Management.
Neuman, W. L. (2012). Basics of Social Research. In Qualitative and Quantitative Approaches.
Nouri, H., & Parker, R. J. (1998). The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment. Accounting, Organizations and Society. https://doi.org/10.1016/S0361-3682(97)00036-6
Oldham, G. R., & Cummings, A. (1996). Employee creativity: Personal and contextual factors at work. Academy of Management Journal.
Shalley, C. E., Gilson, L. L., & Blum, T. C. (2000). Matching creativity requirements and the work environment: Effects on satisfaction and intentions to leave. Academy of Management Journal.
Shields, J. F., & Shields, M. D. (1998). Antecedents of participative budgeting. Accounting, Organizations and Society.
Stenberg, R. J., & Lubart, T. I. (1999). The concept of creativity: Prospects and paradigms. Handbook of Creativity, 3–15.
Sugiyono, P. D. (2013). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Jakarta: CV Alfabeta.
Sweetman, D., Luthans, F., Avey, J. B., & Luthans, B. C. (2011). Relationship between positive psychological capital and creative performance. Canadian Journal of Administrative Sciences.
Tsai, C. Y., Horng, J. S., Liu, C. H., & Hu, D. C. (2015). Work environment and atmosphere: The role of organizational support in the creativity performance of tourism and hospitality organizations. International Journal of Hospitality Management.
Venkatesh, R., & Blaskovich, J. (2012). The mediating effect of psychological capital on the budget participation-job performance relationship. Journal of Management Accounting Research, 24(1), 159–175.
Wibowo, S. S. S. (2017). Pendidikan Karakter dalam Pembelajaran Al-Islam, Kemuhammadiyahan, dan Bahasa Arab (Ismuba) Sekolah Menengah Kejuruan Muhammadiyah 1 Purbalingga. IAIN Purwokerto.
Woodman, R. W., Sawyer, J. E., & Griffin, R. W. (1993). Toward a Theory of Organizational Creativity. Academy of Management Review.
Yusra, N. (2018). Muhammadiyah: gerakan pembaharuan pendidikan Islam. Jurnal Kependidikan Islam.
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Published
2020-07-31
How to Cite
Junjunan, M. I., Nawangsari, A. T., & Abdani, F. (2020). Budget Participation dan Psychological Capital Pada Creative Attitude di Sekolah Muhammadiyah Unggul Jawa Timur. Journal of Accounting Science, 4(2), 21-35. https://doi.org/10.21070/jas.v4i2.1080
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Section
Behavioral Accounting
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