scholarly journals Audit in the service of revenue increase: A tool for boards and committees of local authorities

2019 ◽  
Vol 15 (2) ◽  
pp. 8-17
Author(s):  
Alkiviadis Karagiorgos ◽  
Stamatis Stamatis ◽  
Paschalia Plioska ◽  
Olga Koutri
Keyword(s):  
Human Resources ◽  
Positive Influence ◽  
Descriptive Statistics ◽  
External Audit ◽  
Local Authorities ◽  
Direct Taxation ◽  
Number Of Factors ◽  
Self Sufficiency ◽  
Governmental Funding ◽  
Significant Positive Influence

Governmental funding is on a continuous decline. It is clear that local authorities need economic self-sufficiency and autonomy. In this context, public boards must utilize different revenue maximizing strategies from direct taxation and their own income. This paper attempts to investigate the extent to which a number of factors such as organization, human resources, legislation, cooperation and the use of information systems influence the effectiveness of local authorities’ revenue attestation, making particular reference to the important role that internal and external audit can play in the process. The results of the survey can help councils of local public organizations in their decisions regarding strategies and goals based on the utilization of the identified factors. For the purposes of this paper, a questionnaire was sent electronically to all municipalities in Greece. In particular, descriptive statistics and regression analysis were used. The results of the regression model revealed that audit, cooperation, and human resources variables exercise a significant positive influence on the effectiveness of local authorities’ revenue attestation.

scholarly journals The Influence of Job Satisfaction on Loyalty of Tourism Buses’ Drivers and Their Assistants in Malang through Organizational Commitment

2018 ◽  
Vol 23 (2) ◽  
pp. 63
Author(s):  
Luthfi Jauharotun Nisa'
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Human Resources ◽  
Sampling Method ◽  
Positive Influence ◽  
Significant Positive Effect ◽  
The Relationship ◽  
Positive Effect ◽  
Significant Positive Influence ◽  
Collection Methods

A person’s loyalty is a form of loyalty to an object, both people and tasks. But in fact in the current era, loyalty is a difficult thing to find. Human resources who born in 1983-1997 or called Y generation have lower loyalty than X generation (1963-1982). So that studying loyalty of tourism buses’ drivers and their assistants is an interesting thing in order to know what cause the loyalty of drivers and their assistants. The purpose of this study are (1) to find out the description of job satisfaction, organizational commitmen and driver and kernet loyalty, (2) to find out whether there is a significant positive influence on job satisfaction on the driver's and kernet's organizational commitment, (3) to find out whether there is a positive influence significant organizational commitment to driver and kernet loyalty, (4) to determine whether there is a significant positive influence on job satisfaction on driver and kernet loyalty, (5) and to find out whether there is a significant positive effect on job satisfaction on driver loyalty and kernet through organizational commitment. This research is quantitative and using path analysis to determine the relationship between variables. The sampling method uses purposive sampling in the form of judment sampling. Population in this research is 125 driver and kernet in Malang with sample 105 driver and kernet. Data collection methods use a closed questionnaire. The research results show that: (1) Job satisfaction has a positive and significant effect on the driver's and kernet's organizational commitment; (2) Organizational commitment has a positive and significant influence on driver and kernet loyalty; (3) Job satisfaction has a positive and significant impact on driver and kernet loyalty; (4) Job satisfaction affects the loyalty of driver and kernet through organizational commitment.

scholarly journals ANALYSIS OF THE IMAGE OF THE CITY OF SARAJEVO

2019 ◽  
Vol 41 ◽  
pp. 87-95
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Bosnia And Herzegovina ◽  
Positive Influence ◽  
Descriptive Statistics ◽  
Quantitative Approach ◽  
Convenience Sample ◽  
Political Situation ◽  
The City ◽  
Significant Positive Influence

The image of Sarajevo is still quite unexplored. The image of the city of Sarajevo has long been disturbed due to war events, but also because of the unstable political situation in Bosnia and Herzegovina. The purpose of the paper is to explore the cognitive, affective, and conative components of the image of the city of Sarajevo. The goal is to discover how the cognitive, affective, and conative component influences the overall image of the city of Sarajevo. The paper used a quantitative approach to research, which included data collection through surveys. This study used a convenience sample of 250 foreign tourists – tourists who visited Sarajevo during the winter (from December 10, 2018, to January 31, 2019). For data analysis, descriptive statistics and ANOVA were used. The results of the research have shown that the cognitive, affective, and conative components of the image have a statistically significant positive influence on the overall image of the city of Sarajevo.

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Desa

2018 ◽  
Vol 26 (2) ◽  
pp. 131-143
Author(s):  
Marlinawati Marlinawati ◽  
Dewi Kusuma Wardani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Positive Influence ◽  
Internal Control System ◽  
Speed Up ◽  
Village Government

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal Control System Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population is the village government in Gunungkidul Regency, especially in Gedangsari subdistrict. Criteria of respondents in the study were to village and village apparatus. We use questionnaire to collect data. We use multiple regression with SPSS program version 16.0 to analyze data. We find that quality of human resources and internal control system have a positive influence on the timeliness of village government financial reporting. On the other hand, utilization of information technology does not influence the timeliness of village government financial reporting. These imply that the quality of human resources and internal control system can speed up the preparation of village government financial reporting.

Tinjauan Aspek Budaya pada Pembelajaran IPA: Pentingnya Pengembangan Kurikulum IPA

1970 ◽  
Vol 12 (2) ◽  
Author(s):  
Fajar Hardoyono
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Learning Process ◽  
Local Community ◽  
Cultural Background ◽  
Natural Sciences ◽  
Local Authorities ◽  
Indonesian Government ◽  
Learning Attitude ◽  
Do So

: Education deals with enlightening people and developing human resources. The reasecher concluded that cultural background of students influences their learning attitude in the school. Therefore, the developing learning process of Natural Sciences insist student to elaborate principles of Natural Sciences without ignoring cultural valuesof local community. The policy of decentralization of Indonesian Government had authorized and legitimated local authorities to develop curriculum based on the local cultures. To do so, each local government through the officers of Education has to create a curiculum by involving some curriculum experts, instructures, natural sciences theachers, and the lectures of universities who adequately understand learning model of Natural Sciences.

scholarly journals Sustainable Competitive Advantage through Entrepreneurship, Market-Oriented Culture, and Trust

2021 ◽  
Vol 13 (7) ◽  
pp. 3986
Author(s):  
Jun-Chul Ha ◽  
Jun-Woo Lee ◽  
Jee Young Seong
Keyword(s):  
Work Engagement ◽  
Risk Taking ◽  
Choice Theory ◽  
Business Environment ◽  
Positive Influence ◽  
Mediating Effect ◽  
Sustainable Competitive Advantage ◽  
The Relationship ◽  
Positive Effect ◽  
Significant Positive Influence

In a rapidly changing business environment, the entrepreneurship of top management is essential for the survival and sustainable development of the enterprise. Building on the view of the strategic choice theory, this study identifies the relationship between entrepreneurship, market-oriented culture, and work engagement. Data were collected from 493 employees regularly working in small and medium-sized firms in South Korea. The results of this study indicate: (1) entrepreneurship (consisting of innovation, proactiveness, and risk-taking) has a significant positive influence on market-oriented culture, (2) entrepreneurship positively affects work engagement, (3) market-oriented culture has a significant positive effect on work engagement, (4) the effects of innovation and proactiveness on work engagement are significant, controlling for market-oriented culture, showing the partial mediating effect of market-oriented culture on work engagement, and (5) CEO trust moderates the relationship between risk-taking and work engagement. Theoretical and practical implications are suggested.

The Effect of Face Consciousness on Consumption of Counterfeit Luxury Goods

2014 ◽  
Vol 42 (6) ◽  
pp. 1007-1014 ◽  
Author(s):  
Yun-Qing Chen ◽  
Hong Zhu ◽  
Meng Le ◽  
Yi-Zhen Wu
Keyword(s):  
Purchase Intention ◽  
Laboratory Experiments ◽  
Positive Influence ◽  
Luxury Goods ◽  
Intention To Purchase ◽  
Luxury Item ◽  
Moderating Role ◽  
Chinese Undergraduates ◽  
Significant Positive Influence

We conducted 3 laboratory experiments to determine how face consciousness influences consumption of counterfeit luxury goods, along with the moderating roles of usage occasion and brand prominence. The participants in the first study were 138 Chinese undergraduates who were allocated to a 2 × 2 design to evaluate their intention to purchase a counterfeit luxury item that would be used either in public or in private. In Studies 2 and 3, using two 2 × 2 designs we evaluated the purchase intention of the participants (132 and 136, respectively) in order to investigate the moderating role of brand prominence. The results showed that participants' face consciousness had a significant positive influence on intention to purchase counterfeit luxury goods. In addition, the products' usage occasion and brand prominence positively moderated the influence that face consciousness had on counterfeit luxury item purchase intention of our participant groups.

scholarly journals The Influence of the Frequency of the Internet Use on the Behavioral Relationship Model of the Mobile Device-Based Shopping

2016 ◽  
Vol 11 (6) ◽  
pp. 32 ◽  
Author(s):  
Shwu-Ing Wu ◽  
Rou Jyun Chen
Keyword(s):  
Mobile Devices ◽  
Mobile Device ◽  
Internet Use ◽  
Information Quality ◽  
Positive Influence ◽  
The Other ◽  
The Internet ◽  
Relationship Model ◽  
Significant Positive Influence

<p class="ArticleTitle">In recent years, the increasingly innovative and diverse mobile devices have significantly promoted the mobile device-based shopping. What factors influence this kind of shopping? Will consumers purchase things with mobile devices? These are two topics that need to be explored. Through the literature analysis and the empirical research, this study aims to analyze the quality of information, system, service and mobile devices on the mobile device-based shopping platform. Moreover, it studies the attitude of consumers towards mobile device-based shopping, their willingness to adopt the shopping method and the behavioral relationship model in the actual mobile device-based shopping as well as compares the groups of different frequencies of the Internet use in terms of the relationship model.</p>　　With the convenient sampling, this study made an investigation among some of those who had experienced shopping on such mobile devices as tablets or smart phones. The 765 retrieved valid copies of questionnaire were divided into three groups—“often”, “average” and “seldom” according to the frequency consumers undertook mobile device-based shopping and were then compared. The results showed that there were significant differences among the three groups in four relationship paths, including: 1) the information quality of the mobile device-based shopping platform has more significant positive influence on consumers’ attitude path of mobile device-based shopping in the “average” group than in the other two; 2) the service quality of the mobile device-based shopping platform has more significant positive influence on consumers’ attitude path of mobile device-based shopping in the “seldom” group than in the other two; 3) the preference for mobile device-based shopping has much significant positive influence on the behavior path of mobile device-based shopping in the “often” group. According to the research results, different groups have different behavior models. These results can serve as reference information in the decision-making of those who establish mobile device-based shopping platforms and manufacture mobile devices.

scholarly journals Pengaruh Gaya Kepemimpinan Dan Komunikasi Terhadap Kinerja Organisasi Pada Prodi Diluar Domisili (PDD) Jembrana Politeknik Negeri Bali (Rintisan Akademi Komunitas Negeri Jembrana)

2020 ◽  
Vol 3 (1) ◽  
pp. 38-63
Author(s):  
Ni Komang Ardety Pramesti Indahsari ◽  
I Ketut Merta ◽  
I Made Anom Arya Pering
Keyword(s):  
Organizational Performance ◽  
Leadership Style ◽  
Problem Formulation ◽  
Positive Influence ◽  
Communication Style ◽  
Coefficient Of Determination ◽  
Study Program ◽  
Significance Level ◽  
Performance Problem ◽  
Significant Positive Influence

This research is based on the Effect of Leadership and Communication Style on Organizational Performance. Taking the Object of Research at the Study Program Outside Domicile (PDD) Jembrana Bali State Polytechnic (Pilot Academy of the Jembrana Country Community). The purpose of this study is to find out more about leadership style, communication and organizational performance Problem formulation: whether leadership style and communication affect organizational performance. The theoretical foundation in research uses the Management Document. Methodology: Papulation and sampling with 35 respondents, using a questionnaire list and tabulated then analyzed by multiple regression using SPSS version 24. The results of the analysis of Leadership Style yield: t count of 9.185 and significance of 0.000. t count 9.185 t table whose value is 1.69 with a significance level of 0.736 0.05. Communication produces t count of -1.922 and significance of 0.064. t count -1.922 t table whose value is 1.69 with a significance level of 0.736 0.05. Hypothesis is accepted with t count 7.263 t table 0.736, then the hypothesis which states that there is a significant positive influence between Leadership Style and Communication on Organizational Performance. The implications of the coefficient of determination (adjusted R) obtained by 75.4% indicate that the Leadership and Communication Style of organizational performance 75.4% and as much as 24.6% Leadership Style and Communication are influenced by other variables not examined in this study and can be further investigated

scholarly journals Pengaruh Jaminan Kesehatan Kerja Dan Kompensasi Finansial Terhadap Motivasi Kerja Pegawai (Studi Pada Dinas Pemadam Kebakaran Dan Penanggulangan Bencana Kota Bandung)

2020 ◽  
Vol 2 (1) ◽  
pp. 41-47
Author(s):  
Lukman Hakim
Keyword(s):  
Regression Analysis ◽  
Health Insurance ◽  
Occupational Health ◽  
Human Resources ◽  
Research Method ◽  
Work Motivation ◽  
Fire Department ◽  
Descriptive Statistics ◽  
Increase Productivity ◽  
A Company

ABSTRACT: Human resources' existence plays a significant role in the success of a company, so many companies realize that human resources in the company can provide a competitive advantage. In the company of labor is the motor of the company, the assets of the company, which is an investment for a company to increase productivity. As a company asset, the welfare guarantee given by the company to workers or employees is an obligation that must be adjusted to their needs. Also, to realize the goals of the company, of course, there needs to be compensated as one of the motivations for employees In this study, the author used a research method based on descriptive statistics with a quantitative approach. The sample in this study consisted of 30 employees of the Bandung City Fire Department. The analysis used was multiple regression analysis. Based on the results of the study, it was found that the Occupational Health Insurance and Financial Compensation jointly had an effect of 85.8% on employee work motivation. The remaining 14.2% caused   ABSTRAK: Keberadaan sumber daya manusia memiliki peranan besar bagi kesuksesan sebuahperusahaan, sehingga banyak perusahaan menyadari bahwa unsur manusia dalam perusahaan itu dapat memberikan keunggulan daya saing. Di dalam perusahaan tenaga kerja merupakan motor penggerakperusahaan, aset perusahaan yang merupakan investasi bagi suatu perusahaan untuk meningkatkan pruduktivitas. Sebagai aset perusahaan, maka jaminan kesejahteraan yang diberikan oleh perusahaan terhadap buruh atau karyawan adalah kewajiban yang harus disesuaikan dengan kebutuhannya. Selain itu guna mewujudkan tujuan perusahaan, tentu perlu adanya kompensasisebagai salah satu motivasi bagi para karyawan Dalam penelitian ini Penulis menggunakan metode penelitian berdasarkan statistik deskriptif dengan pendekatan kuantitatif, sample dalam penelitian ini sebanyak 30orang pegawai Dinas Pemadam Kebakaran Kota Bandung, analisis yang digunakan yaitu analisis regresi berganda. Berdasarkan hasil penelitian diketahui Jaminan Kesehatan Kerja Dan Kompensasi Finansial secara bersama-sama berpengaruh sebesar 85,8% terhadap motivasi kerja pegawai. Adapun sebesar 14,2% sisanya disebabkan oleh variabel-variabel lain diluar variabel tersebut yang tidak dilibatkan dalam penelitian ini.

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