scholarly journals effect of regulation, accountability systems, accounting principles, priority programs on performance accountability and performance reporting moderates of good financial governance of village

2022 ◽  
Vol 9 (1) ◽  
pp. 159-167
Author(s):  
Wenni Wahyuandari ◽  
Tri Ratnawati ◽  
Slamet Riyadi
Keyword(s):  
Partial Least Square ◽  
Least Square ◽  
Accounting Principles ◽  
Analysis Technique ◽  
Performance Accountability ◽  
Financial Governance ◽  
Fund Accounting ◽  
Performance Report ◽  
Performance Reports ◽  
And Performance

Research to prove, analyze and interpret the Effect of Regulation, Accountability System, Accounting Principles, Priority Programs on Performance Accountability, and Performance Reports in Village Fund Management with Moderate Variables Good Financial Governance (GFG) Village. This study uses a quantitative approach by collecting data through a survey of village heads who receive village funds. This study uses an explanatory approach by testing some hypotheses. The study population was in all villages receiving village funds in Tulungagung Regency in 2021. The number of samples was determined using the Slovin formula with a tolerance of 5% as many as 156 respondents. Sampling was done using Random Sampling, while the data analysis technique used Partial Least Square. Regulation, work accountability, accounting principles partially have a significant effect on performance Reports. Priority Programs have a significant effect on Performance AccountabilityandGFG can strengthen the relationship between the Village Fund Accounting Principles and the performance report.

PENGARUH KEJELASAN SASARAN ANGGARAN DAN AUDIT KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris Kabupaten Mamuju Tengah)

2019 ◽  
Vol 2 (2) ◽  
pp. 1-13
Author(s):  
Ari Sarwo Indah Safitri
Keyword(s):  
Organizational Commitment ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Government Agencies ◽  
Government Performance ◽  
Work Unit ◽  
Performance Accountability ◽  
And Performance ◽  
Regional Work

This research was conducted with the aim of: (1) Knowing and analyzing the influence of theclarity of the budget target on government performance accountability; (2) Knowing and analyzing the effect ofaudit performance on government performance accountability; (3) Knowing and analyzing the influence ofclarity of budget targets and performance audits simultaneously on the performance accountability ofgovernment agencies; (4) Knowing and analyzing organizational commitment can moderate the relationshipbetween clarity of budget goals and performance audits with performance accountability of governmentagencies This study uses primary data through a survey of all Regional Work Unit (SKPD) in Mamuju TengahDistrict, which amounts to 33. This research was conducted for three months, from December to February 2019.Data were analyzed using the Partial Least Square (PLS) approach. The results of this study indicate that: (1)Clarity of budget targets has a positive and significant effect on the performance accountability of governmentagencies; (2) performance audits have a positive and significant effect on the performance accountability ofgovernment agencies; (3) clarity of objectives has a positive and significant effect on the accountability ofperformance of government agencies by being moderated by organizational commitment; (4) performance auditshave a positive and significant effect on the performance accountability of government agencies by beingmoderated by organizational commitment.

scholarly journals IMPACT OF HALAL STANDARDS ON LOGISTIC EMPLOYEE PERFORMANCE

2021 ◽  
Vol 8 (3) ◽  
pp. 269-276
Author(s):  
Abdul Karim ◽  
Margono Setiawan ◽  
Nur Khusniyah Indrawati ◽  
Mugiono Mugiono
Keyword(s):  
Performance Management ◽  
Work Ethic ◽  
Work Motivation ◽  
Employee Performance ◽  
Partial Least Square ◽  
Least Square ◽  
Third Party ◽  
Analysis Technique ◽  
Islamic Work Ethic ◽  
And Performance

Halal market size was predicted to grow to 3.2 Trillion dollars in 2024. Many countries, including Indonesia, have a strategic plan for this huge market opportunity. The Indonesian government asked organisations that produce Halal products to adopt Halal Standards is compulsory. Still, there are many internal factors that organisations need to consider to begin the implementation. One of these factors is related to the diverse workplace and the performance of an employee. This research aims to understand and analyse the effect of Halal Standards and performance management on employee performance with work motivation as an intervening variable and Islamic work ethic as moderator. The data collection was captured by distributing a questionnaire to Third Party Logistic Halal certified floor staff employees in two centres of Halal Supply Chain in Indonesia located in West and East Java. These Halal centres are diverse religious workplaces. The sample determination is done through Random Sampling, and the analysis technique uses Partial Least Square (PLS). The results showed that Halal Standards, work motivation and performance management have a significant impact on Employees Performance. Work motivation mediated Halal Standards and performance management on employee performance, but Islamic work ethic is not a moderator between work motivation and employee performance. The results are also interesting because, even though Halal Standards are Islamic rule, there is no significant issue to adopt it on 3PL with a diverse religious workplace.

ANALISIS PENGARUH MOTIVASI DAN KEDISIPLINAN TERHADAP PRESTASI KERJA PEGAWAI MELALUI PERILAKU KERJA PADA DKIPS PROVINSI SULAWESI BARAT

2020 ◽  
Vol 2 (1) ◽  
pp. 5-8
Author(s):  
Arnas A.M Patonangi ◽  
Cahyono Cahyono ◽  
Muhlis Ruslan
Keyword(s):  
Statistical Analysis ◽  
Work Performance ◽  
Work Motivation ◽  
Employee Performance ◽  
Partial Least Square ◽  
Least Square ◽  
Work Behavior ◽  
Test Results ◽  
Analysis Technique ◽  
Descriptive Statistical Analysis

Penelitian ini bertujuan untuk mengetahui apakah motivasi, kedisiplinan berpengaruh terhadap perilaku kerja, apakah motivasi dan kedisiplinan berpengaruh terhadap prestasi kerja, apakah perilaku kerja berpengaruh terhadap prestasi kerja, apakah motivasi berpengaruh terhadap prestasi kerja pegawai melalui perilaku kerja, serta apakah kedisiplinan berpengaruh terhadap prestasi kerja pegawai melalui perilaku kerja pada DKIPS Provinsi Sulawesi Barat. Teknik pengumpulan data melalui observasi, interview dan dokumentasi serta kuesioner. Sedangkan teknik analisis data yang digunakan adalah analisis statistic deskriptif, statistik infe-rensial, PLS (Partial Least Square), pengujian hipotesis. Hasil penelitian menemukan bahwa motivasi kerja berpengaruh positif dan signifikan terhadap perilaku kerja, Kedisiplinan berpengaruh positif dan signifikan terhadap perilaku kerja, Motivasi kerja berpengaruh positif dan signifikan terhadap prestasi kerja, Kedisiplinan berpengaruh positif dan signifikan terhadap prestasi kerja pegawai, Perilaku kerja berpengaruh positif dan signifikan terhadap prestasi kerja pegawai, hasil uji mediasi menunjukkan bahwa perilaku kerja dapat memediasi motivasi kerja terhadap prestasi kerja pegawai pada DKIPS Provinsi Sulawesi Barat, serta hasil uji mediasi menunjukkan bahwa perilaku kerja dapat memediasi disiplin kerja terhadap prestasi kerja pegawai pada DKIPS Provinsi Sulawesi Barat. This study aims to determine whether motivation, discipline affect work behavior, do motivation and discipline affect work performance, does work behavior affect work performance, does motivation affect employee performance through work behavior, and does discipline affect work performance through work behavior in West Sulawesi Province DKIPS. Data collection techniques through observation, interviews and documentation and questionnaires. While the data analysis technique used is descriptive statistical analysis, inferential statistics, PLS (Partial Least Square), hypothesis testing. The results found that work motivation has a positive and significant effect on work behavior, the discipline has a positive and significant effect on work behavior, work motivation has a positive and significant effect on work performance, the discipline has a positive and significant effect on employee work performance, work behavior has a positive and significant effect on employee work performance, mediation test results indicate that work behavior can mediate work motivation on employee work performance in DKIPS Province of West Sulawesi, and mediation test results indicate that work behavior can mediate work discipline towards employee work performance at DKIPS Province of West Sulawesi.

scholarly journals THE LINKS AMONG CHARACTERISTICS, CONTROLS AND PERFORMANCE OF INTER-FIRM INNOVATION PROJECTS

2017 ◽  
Vol 21 (06) ◽  
pp. 1850015 ◽  
Author(s):  
MARIA CADIZ DYBALL ◽  
ANDY FENGFEI WANG
Keyword(s):  
Structural Equation ◽  
Partial Least Square ◽  
Asset Specificity ◽  
Least Square ◽  
Firm Innovation ◽  
Mediating Role ◽  
Innovation Projects ◽  
Social Controls ◽  
Innovation Project ◽  
And Performance

This study aims to explore the effects of: (1) the project characteristics of asset specificity, uncertainty and complexity on the performance of, and, the use of formal and social controls in inter-firm innovation projects, and, (2) the use of formal and social controls on the performance of inter-firm innovation projects. In addition, the mediating role of the use of formal and social controls in the relationships between the characteristics and performance of inter-firm innovation projects is also examined. Survey data from 75 organisations in innovation–active industries in Australia were analysed using the structural equation modelling with the Partial Least Square technique. The results show that uncertainty and complexity affected performance of inter-firm innovation projects, but in opposite directions. Higher levels of uncertainty were associated with less use of social controls but higher levels of complexity were partnered with a greater use of both formal and social controls. The use of formal and social controls individually impacted on inter-firm innovation project performance. Finally, the use of formal and social controls played a partial mediating role in the relationships of uncertainty and complexity with inter-firm innovation performance. Responding to gaps in research, this study clarifies that asset specificity may be irrelevant whilst uncertainty and complexity may be highly relevant in the performance of, and, the use of controls in inter-firm innovation projects. The study offers valuable insights into how a complementary use of controls contributes to the performance of inter-firm innovation projects.

scholarly journals The Effect Of Milenial Generation Characteristics Of Job Satisfaction Relations And Employee Engagement

2020 ◽  
Vol 1 (4) ◽  
pp. 239-248
Author(s):  
Alfatih Sikki Manggabarani ◽  
Faisal Marzuki ◽  
Mahendro
Keyword(s):  
Employee Engagement ◽  
Random Sampling ◽  
Employee Satisfaction ◽  
Sampling Methods ◽  
Simple Random Sampling ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Method ◽  
Partial Least Square Analysis ◽  
Analysis Technique

This research is a quantitative study that aims to determine the Millennial Generation Characteristics of Employee Engagement. The population in this study The study was conducted by taking samples of Millennials who are actively working at Micro Finance companies with a total of 150 respondents. The sample size was taken as many as 150 respondents, with probability sampling methods especially simple random sampling. Data collection was carried out through questionnaires. The analysis technique used is the PLS (Partial Least Square) analysis method. The results of this study indicate that the value of R- Square (R2) Employee Engagement is 0.786 and Employee Satisfaction is 0.647 thus indicating that the contribution of Grit, Worklife Balance, and Jon Resources variables to Employee Engagement and Employee Satisfaction are 0.786 or 78.6% and 0.647 or 64.7%. And the rest is influenced by other factors not examined.

scholarly journals The Concept of Digitalization-based Performance Management In An Effort to Improve Employee Performance During the Covid-19 pandemic in Village-Owned Enterprises (BUMDES) throughout Buleleng Regency

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Putu Agus Adnyana
Keyword(s):  
Performance Management ◽  
Employee Performance ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Organizational Goals ◽  
Analysis Technique ◽  
Study Population ◽  
Pls Analysis ◽  
Work Management

The purpose of this study is to determine employee performance through the concept of work management and digitalization as the main keys to improving the performance of BUMDES employees in Buleleng Regency. The concept of performance management is the employee’s activities and work results in line with organizational goals. So that it contributes to improving the performance of BumDes employees. The study population was all active BumDes in Buleleng Regency. Sampling in this study using random sampling technique. The data analysis technique used in this research is the Component based SEM, Partial Least Square (PLS) analysis method. The results showed that the concept of work management has an effect on digitization and employee performance.

scholarly journals PENGARUH KOMPENSASI FINANSIAL DAN NON FINANSIAL TERHADAP KINERJA KARYAWAN PT. BANK SYARIAH X MELALUI MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING

2020 ◽  
Vol 22 (1) ◽  
pp. 42-50
Author(s):  
Rizky Aprilia Ayu Wardani
Keyword(s):  
Work Motivation ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Effect ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Indirect Influence ◽  
Pls Analysis ◽  
And Performance ◽  
Positive Effect

Abstract – performance is a record of the outcome of the function of a particular job or activity of an employee for a certain period of time (Gomes, 2000). This study aims to examine the effect of compensation financial and compensation non financial on performance of employee with motivation as intervening variabel involving 35 people as respondent with using partial least square (PLS) analysis method and sobel tests to test the mediating effect. Data were obtained through observation and questionnaire distribution.This study shows two point, first compensation financial has a significant positive effect on work motivation and work motivation has a significant positive effect on employee’s performance. Indirect influence between compensation financial on performance of employee through work motivation that is partial of mediation due to the effect between compensation financial variable on performance also significant. Second, compensation non financial has a significant positive effect on work motivation. Indirect influence between compensation non financial on performance through work motivation that is full of mediation due to the effect between compensation non financial variable on performance of employee not significant. Keywords:  compensation financial, compensation non financial, work motivation, and performance of employee

scholarly journals The effect of entrepreneurial experience and entrepreneurial orientation on social entrepreneurial performance

2021 ◽  
pp. 1133-1140 ◽  
Author(s):  
Susetyo Darmanto ◽  
Bukirom Bukirom
Keyword(s):  
Social Entrepreneurship ◽  
Entrepreneurial Orientation ◽  
Structural Equation ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Entrepreneurial Experience ◽  
Analysis Technique ◽  
Waste Bank ◽  
The City

The objective of this study is to analyze the effect of entrepreneurial experience and social entrepreneurship orientation on social entrepreneurship performance. This survey research was conducted on waste bank entrepreneurship activists in the city of Semarang. Thirty-five respondents were taken using the accident sampling method. Partial Least Square Structural Equation Model (PLS-SEM) is used as an analysis technique. The results showed that entrepreneurial experience and social entrepreneurship orientation had a positive and significant effect on the performance of social entrepreneurship. The contribution of the concept of human capital and the concept of entrepreneurial orientation is needed in building social entrepreneurship. The Semarang government is requested to give more attention to developing waste banks due to their contribution to social, economic, and environmental.

scholarly journals Pengaruh Literasi Zakat, Infaq, Shadaqah (ZIS), Kepercayaan, dan Brand Awareness terhadap Keputusan Menyalurkan Zakat dan Donasi Melalui Tokopedia

2021 ◽  
Vol 5 (2) ◽  
pp. 291-313
Author(s):  
Niken Febiana ◽  
Hendri Tandjung ◽  
Hilman Hakiem
Keyword(s):  
Structural Equation ◽  
Sampling Technique ◽  
Equation Model ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Least Square ◽  
Brand Awareness ◽  
Ibn Khaldun ◽  
Analysis Technique ◽  
Islamic Religion

This study aims to determine the effect of literacy variables on zakat, infaq and shadaqah (zis), trust and brand awareness on decisions to distribute zakat and donations. The data processing in this study uses quantitative analysis using the Structural Equation Model (SEM) analysis technique with the Partial Least Square (PLS) approach using the SmartPLS 3.0 statistical software. The instrument used to obtain data is a questionnaire using a Likert scale. In taking the sample obtained by non-probability sampling method using purposive sampling technique, the sample obtained is 95 respondents at the students of the Faculty of Islamic Religion, Ibn Khaldun University, Bogor. The results of this study indicate that the literacy variable zis has a negative and insignificant effect on the decision to distribute zakat and donations through Tokopedia. The trust variable has a positive and significant effect on the decision to distribute zakat and donations through Tokopedia. The Brand Awareness variable has a positive but not significant effect on the decision to distribute zakat and donations through Tokopedia. Variable literacy zis, trust, brand awareness simultaneously influence the decision to distribute zakat and donations by 66.4%. While the remaining 33.6% is explained by other exogenous variables outside of this study. Keywords: Brand Awareness, Trust, Decision to Distribute Zakat and Donations, Literacy ZIS

scholarly journals PENGARUH CREATIVE PSYCHOLOGY CAPITAL MEMEDIASI SENSITIVITAS ETIS TERHADAP JOB PERFORMANCE

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Syaikhul Falah
Keyword(s):  
Data Collection ◽  
Job Performance ◽  
Sampling Method ◽  
Psychological Capital ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Ethical Sensitivity ◽  
Analysis Technique ◽  
Pls Analysis

This study aims to analyze the psychological aspects (creative psychology capital and ethical sensitivity) to the performance. This research was conducted in several hospitals in Jayapura City. Data collection in this research is using questionnaire where respondent in this research is staff of finance or administration and program. The sampling technique used in this research is census sampling method. The number of research samples taken as many as 38 respondents. This research uses Partial Least Square (PLS) analysis technique. The result of this study shows that the developed hiptotesi significantly influence the performance. Keywords: Psychological Capital, Ethical Sensitivity and Job Performance, hospital

Sign in / Sign up

Export Citation Format

Share Document