This study aims to determine the effect of work environment on lecturer’s job satisfaction and loyalty. The research sample was 150 lecturers of five private universities (PTS) in Banda Aceh. The questionnaire is the main instrument for data collection. Furthermore, the data were analyzed using a structural equation model (SEM) operationalized with AMOS 21. The study revealed that lecturer work loyalty was positively and significantly affected by job satisfaction and work environment. Therefore, an increase in lecturer work loyalty can be done through university foundation policy intervention in improving the lecturer’s job satisfaction and the work environment quality of the university.
Effect of Quality Practices on Customer Satisfaction and Its Impact on Business Performance of Small Medium Enterprise in Banda Aceh, Indonesia Original Research Article Country Indonesia
This study aims to analyze the effect of implementing total quality management on customer satisfaction and the business performance of small and medium enterprises (SMEs) in the city of Banda Aceh, Indonesia. The research sample of 100 business owners was taken by purposive sampling. Data collection using a questionnaire and then the data were analyzed using simple linear regression statistical tools that are operationalized with AMOS. The study found that quality practice had a positive and significant effect on customer satisfaction and business performance of SMEs. Customer satisfaction mediates the effect of quality practice on business performance.
The Role of Institutional Ownership as Moderating Corporate Social Responsibility (CSR) Programs on Corporate Values Original Research Article Country Indonesia
This study aims to determine the effect of Corporate Social Responsibility on Firm Value with Institutional Ownership as a moderating variable in mining companies. This study uses the population of mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. Sampling using a purposive sampling technique and samples obtained by 10 companies. The analytical method used is quantitative using SPSS 15.0. The results of this study indicate that Corporate Social Responsibility has a negative effect on Company Value. The results of the Institutional Ownership research on Company Value have a positive effect which means it can moderate CSR on Company Value. This positive relationship shows that the increase in Institutional Ownership has an impact on the strengthened level of control exercised by shareholders on managerial behavior aimed at reducing agency costs and increasing Company Value.
Role of Leadership in Economic Transformation from Dying Village to a Living Village Original Research Article Country Indonesia
Blimbingsari village changed, by moving the four elements (spiritual, work ethics, social capital and entrepreneurship) resulting in a change of the rural infrastructure, economic development and institutional as well as the creative economy of the village. The role of the village leader and spiritual leader role affect change in rural communities. The method used in this study is a qualitative research. Techniques of data collection is done with interviews, gathering documents and triangulation. The findings are: First, the leader gives a positive value through the process of socio-economic transformation have actualize in the middle of the village of Blimbingsari; Second, the village leader Blimbingsari intervene against factors of spiritual values, work ethics, social capital and entrepreneurial factors; Third, the process of socio-economic transformation have actualize in the village of Blimbingsari and occurs in a long time as a long process.
Analysis of the Application of Partographs in Normal Childbirth Care (APN) by Midwives Original Research Article Country Indonesia
The purpose of this study was to analyze the Application of Partographs in Normal Childbirth Care (APN) by Midwives. The study was conducted at the Regional General Hospital in Aceh's Pidie District using quantitative analytic descriptive methods. The results showed there was an influence of knowledge, attitudes, motivation and training with the application of partographs in Normal Childbirth Care (APN) by Midwives in the Tgk Chik Ditiro Midwifery Room of Pidie Regency. The limitation of this study is that this research is still not extensive enough so that the data obtained are still very limited data obtained.
Growth and Performance of Food Processing Industry in India Original Research Article Country India
The food processing industry connects farmers to consumers through process of value addition to agricultural produce by enhancing their shelf life and quality. Based on the quality of inputs and value addition process, the products are marketed at domestic and international markets, thus contributing to GDP of the country. This industry is of significant importance to India since large population depends on farming for income generation, specifically rural areas. This paper is an attempt to analyse the growth of food processing industry in terms of employment and value addition. The research further probes into industry performance based on efficiency change and Total Factor Productivity Change over past ten years,that is, from 2008 to 2018.The Data Envelopment Analysis (DEA) model which is non-parametric in nature is adopted to compute the efficiencies. The results indicate that there is increase in number of processing units while employment opportunity has shrunk. The empirical evidence suggests that the industry performed better during 2008-2013 compared to recent years. The value addition in food processing industry has tremendously amplified over years. In addition, the technical efficiency of food processing industry has increased while TFP change for overall industry shows decline.
The Effect of Business Motivation and Discipline in the Performance of Women Entrepreneurs Original Research Article Country Indonesia
One solution to solve the problem of unemployment is to try to create theirown jobs through the path of entrepreneurship. Based on these facts, entrepreneurship (entrepreneurship) will have a very important role for the people of Indonesia, especially in addressing the problem of unemployment.Entrepreneurship is one of the Indonesian economic driving progresses. It is not only conducted by the men, women too. Nowadays, women entrepreneur were minority, but entrepreneurship in some country cannot be separated from the participant and role of women. The role was from micro, small, and medium enterprises (UMKM) such as a grocery store. The goal of this research is to analyze thebusiness motivation and discipline of entrepreneurial women in relation to business performance. The methodology research uses SPSS 24 measurements and the results of the research shows that business motivation and discipline have a positive effect on business performance
The Influence of Quality of Complaints Handling Services and Customer Choices on Hotel Customer Loyalty Original Research Article Country Indonesia
This study aims to analyze the effect of service quality, complaint handling and customer trust on customer loyalty. In this study using primary data obtained from distributing questionnaires to 100 MeruyaFave Hotel customers. This research uses descriptive analysis and inferential analysis, and analyzed using multiple linear regression correlation analysis, the model feasibility test, and hypothesis testing. The results of this study indicate that there is a positive and significant effect on customer loyalty.
The results of the multiple linear regression equation are Y = 1.190 + 0.319 X1 + 0.343 X2 + 0.295 X3. The feasibility test of the model in the R2 test shows that service quality, complaint handling and customer trust have an effect of 82.2% on customer loyalty. On the results of hypothesis testing (t test) there was a significant value on the quality of service variable of 0.005, a significant value on the complaint handling variable of 0,000, and a significant value of customer trust variables of 0.006, it can be concluded that partially the three independent variables had a positive influence and Significant to the dependent variable is the customer loyalty variable Fave Hotel Meruya.
Information Overload and the Acceptance of Electronic Word-of-Mouth (eWOM) of Consumers in Viet Nam Original Research Article Country Viet Nam
The study is conducted to test the informational influences in the context of information overload on the acceptance of online reviews (a kind of eWOM) in Viet Nam – a case study in Ho Chi Minh city. Using adjustment techniques, inspecting the scales and a theoretical model represent the relationship among the influential factors. The research is based on a sample of 502 consumers who use the Internet to search for online reviews before buying and use Structural Equation Modeling (SEM) to test the relationships among the variables. The study results show that the scales of the variables: Message Quality, Source Credibility, Perceived Message Usefulness, Perceived Ease of Use, Message Acceptance attain the validity and reliability in the research. The results also show Perceived Message Usefulness, Message Acceptance are directly and indirectly affected by Message Quality, Source Credibility, and Perceived Ease of Use.
Influence of Workforce Diversity on Team Cohesion of Employees in Kenyan Private Universities: Evidence from Kabarak University Original Research Article Country Kenya
Esther Jillian Obita || Dr. MainaWaiganjo || Dr. Njenga Gitahi
Workforce diversity provides an environment for employees to learn more from each other thus making an institution stronger in terms of tolerance, ideas, innovation and creativity. The changing demographics in workforce composition in Kenya not only increases the amount of diversity that institutions need to manage and integrate but also affects business operations and productivity that inevitably affects the overall well-being of the country. This study sought to determine the influence of workforce diversity on team cohesion of employees in Kenyan private universities: evidence from Kabarak University, and was anchored on four objectives; to examine the influence of gender diversity on team cohesion among employees at Kabarak University, to assess the influence of ethnic diversity on team cohesion among employees at Kabarak University, to determine the influence of age diversity on team cohesion among employees at Kabarak University and to assess the influence of religion diversity on team cohesion among employees at Kabarak University. The study was guided bythe Resource Based Theory of Diversity Management (RBT) and the Team Development Model of team development and cohesion. The study adopted a descriptive research design to give an understanding of workforce diversity and team cohesion. The researcher adopted a case study model. Stratified random sampling was used to draw a sample size of 149 from the target population of 167 teaching staff and 274 non-teaching staff. The Nassiuma (2000) equation was applied to calculate the appropriate sample. Primary data was collected using a structured questionnaire and was analyzed using both descriptive statistics and inferential statistics. Descriptive statistics, mainly, frequencies and percentages were used in this study and the findings were presented using tables and graphs while the inferential statistics was analyzed in the form of correlation and multiple linear regression. The Cronbach's alpha was employed to determine the internal consistency and average correlation of items in the case study to gauge the reliability of the tool that was piloted at St. Paul‟s University, Nakuru Campus.The researcher used Spearman's correlation coefficient, to measure the strength and direction of association between the ranked variables with the help of the Statistical Package for Social Science (SPSS).The results indicated that there were statistically significant influences with respect to gender, age, tribe and religion respectively and team cohesion. These findings suggest that Private Universities in Kenya as represented by Kabarak University do require on-going training and development of employees along with frequent surveys to determine how employees react to a heterogeneous workforce that would further enhance team cohesion. The study concluded that age diversity, ethnic diversity, religion diversity and gender diversity at Kabarak University were primary contributors to team cohesion. The findings of this study may help private institutions of higher learning to appreciate workforce diversity and learn how to overcome workforce diversity challenges amongst team members within the institution in order to improve team cohesion.
Effect of Selected Strategic Human Resource Management Practices on Employee Performance at Equator Bottlers Limited in Kisumu Original Research Article Country Kenya
Monica Nyansarora Ondari || Dr. Hellen Sang || Dr. Njenga Gitahi
With the development of strategy literature strategic aspect of human resource management in the organizations has been among the most remarkable subjects of research papers. The 21st century companies are keen on human resources as they are the assets for an organization. These assets play a major role towards enhancing the performance of a company. As these companies look towards optimizing their human resources practices, they evaluate solutions that provide strategic human resource/capital management. This well-developed, people-centered approach to business involves a variety of HR-related processes—such as recruiting, on-boarding, payroll, talent management, and others—working together as one, unified ―team‖ to improve the overall health of the organization, by building upon the individual strengths of its people. This study sought to investigate the effect of selected Strategic Human Resource Management practices on employee performance in the Manufacturing Industry, a case study of Equator Bottlers Limited. More specifically the study examined the effect of strategic staffing, strategic training and strategic reward on employee performance in Equator Bottlers Limited. The research was anchored on universalistic and contingency theories. The study adopted a case study with descriptive and cross-sectional research design. The target population of this study were all the 124 employees of Equator Bottlers Limited thus a census sampling method was used. Primary data which was collected by use of questionnaires. The self-administered questionnaire employed the Drop and pick later method. Piloting was done in Rift Valley Bottlers, Eldoret Town, with a sample of 11 employees to ascertain whether the instruments would yield the required data, and to further improve on the data collection instruments. The questionnaire was also tested for validity and reliability. Descriptive (percentages and means) and inferential (correlation and regression) techniques were used to analyze the collected data with the assistance of the Statistical Package for Social Sciences. The three independent variables that were studied (strategic staffing, strategic training and strategic rewarding) explained a substantial 57% of the employee‘s performance in Equator Bottlers Limited as represented by adjusted R2 (0.577). The results further indicate that strategic reward(r=.674, p=.000) indicated the highest association to employee performance, followed by strategic training(r=.459, p=.012) and lastly strategic staffing(r=.443, p=.016). Multiple linear regression analysis using the beta coefficients on the line of best fit pointed out the decision rule was to reject Ho: βi = 0 since the regression coefficients were significantly different from zero and consequently Rejected all the null hypothesis of the study. The study recommends future research to explore these relationships by testing the causal order of employee commitment potentially that could affect perceptions of the system of SHRM practices and superior employees‘ performance. Therefore, the causal order needs to be investigated further
A 2014 Senegal Social Accounting Matrix: A Detailed Segmentation of the Skills Market Original Research Article Country Senegal
The purpose of this article is to carry out a descriptive analysis of the Senegalese economy, in particular the skills market.The SAM from the 2014 national accounts provides a consistent accounting framework for the analysis of strategic options for employment and economic growth in Senegal. The composite labor includes ten socio-professional categories, which are disaggregated into sixteen subcategories each. This results in a disaggregation of 160 types of labor according to the educational levels and training of individuals. The institutional unit is subdivided into four units: households, firms, government and the rest of the world. Households are distinguished according to ten deciles of consumption. The branches and products were aggregated according to the nomenclature to finally obtain 37 branches of production and 37 products. The SAM’s results show that market services contribute 44% to the Gross Added Value (GVA) formation. Besides the capital factor that receives the largest share (61%), unskilled labour receives 25% of GVA and skilled labour receives only 14%. Therefore, future research is encouraged to use the CGE models. The paper includes implications on the nature and skills needs of the different sectors of the Senegalese economy.
Virtual Education in Chile, Example of A New Space For Learning Original Research Article Country Chile
Virtual Education was born in 2002 from a joint project between the Center for Improvement, Experimentation and Pedagogical Research CPEIP and the Center for Education and Technology Links. CPEIP has developed a line of distance teacher training through the Internet running several courses since 2002, and Links during the last 15 years has dedicated its efforts to provide teachers and students access to educational opportunities associated with new information and communication technologies. Both institutions decided to combine their efforts and develop a joint project that integrates the CPEIP distance teacher training line, so far aimed at the curricular update, different strategies to support the appropriation of ICTs and their curricular integration.
Investigation of Cognitive and Affective Attitude of Students toward Environment and Their Environmental Behavioural Intention to Join Environmental Movement and Energy Conservation Original Research Article Country Philippines
Damianus Abun, Ph.D || Theogenia Magallanes, Ed.D || Mary joy Encarnacion, Ph.D || Francisco Alkalde, Ph.D || Kathleen A. Somera, CPA
The study wanted to investigate the cognitive and affective attitude of students towardenvironment and its relationship with their environmental behaviour, intention to join environmental movement and Conserve energy. In order to strengthen the study, theories related to human attitude and human behaviour, the influence of human attitude toward behaviour and attitude toward environment were discussed. Related studies were also reviewed to strengthen the theories. The study used descriptive correlational study. The population of the study was allSenior High School students of Divine Word College of Vigan. The data were gathered throughvalidated questionnaires. In order to analyse the data, statistical tools were used such as weighted mean was used to determine the level of cognitive and affective attitude toward environment and environmental behaviour, while the Pearson r was used to determine the correlation between cognitive and affective attitude toward environment and environmental behaviour. The study found that students have very high on cognitive and affective attitude toward environment particularly on anthropocentric and eco-centric view of the environment. However, though the students have very high anthropocentric and eco-centric cognitive and affective attitude but as a whole the attitude does not correlate to the environmental behaviour but there is a correlation between positive eco-centric cognitive attitude toward environment and personal conservation behaviour.
World telecommunications equipment industry from the National champions to outsourcing: the case of ALCATEL Original Research Article Country Spain
In the last two decades of the twentieth century, world telecommunications underwent major changes. The national fractions of that world market present remarkable peculiarities, with differing features according to the countries. This article concerns new episodes of the reorganization of the oligopolistic structure of the European telecommunications equipment industry during the 1990s and the first years of the new millennium from the perspective of ALCATEL. The French multinational presents itself as a magnificent example of the transformations that have taken place on a global scale. Methodologically, the case serves as an artifact to verify that a thorough understanding of the adjustment in the world economy requires elucidating how multinational companies were restructured. The article relies on the sources of the companies concerned, on reports from large international organizations, on parliamentary documents from various countries and on a meticulous newspaper archive.
Effect of Electronic Point of Sale System on Operational Efficiency of Hotels in Nakuru County Original Research Article Country Kenya
Lawi Kipng’etich Chirchir || Dr. Richard B. Nyaoga || Dr. John Tanui || Dr. Njenga Gitahi
The main aim of this study was to determine the effect of Electronic Point of Sale System on operational efficiency of Hotels within Nakuru County. Specifically, the study determined the effect of electronic Point of Sale System (EPOS) data processing, transactional tracking, transactional security and reporting systems on operational efficiency of hotels in Nakuru County. Descriptive research design was adopted. The target population of the study was 36 Hotels in Nakuru County with one respondent from each hotel who was the Operation Manager. A census survey was used to conduct the study targeting the entire first to fifth Star hotels in Nakuru County. Correlation results showed that a strong positive significant relationship existed between EPoS data processing speed and operational efficiency of Hotels in Nakuru County (r = 0.528; p < 0.05). This led to the rejection of the null hypothesis and subsequently the adoption of the view that EPoS data processing speed was instrumental in ensuring effective operational efficiency of Hotels in Nakuru County. Correlation analysis was also done to determine effect of EPoS transaction tracking speed on operational efficiency of the hotels in Nakuru County. The results showed a significant relationship existed (r = 0.218, p < 0.05) between the two variables. The degree of the association of the two variables was weak but positive suggesting that EPoS transaction tracking speed was not a strong factor in operational efficiency of the Hotels in Nakuru County.
Incidence of smart phones in the development of brain plasticity in children between the ages of 0 to 6 years, in a context of high vulnerability Original Research Article Country Chile
Dr. José Manuel Salum Tomé, Ph.D || Lic. Miguel Angel Ponce López, Klgo
The research project that presents a complete update for a systematic review regarding the use of smartphones. The development of cerebral plasticity in children aged between 0 and 6 years. This review is composed of three complete categories of content: Intellectual, attitudinal and behavioral, all definitions are made up of a certain number of Skills, which are expressed in the various systematic versions, including gray literature, which will provide the basis and theoretical foundations and practical ones that allow the deduction of new investigations
The Role of Case Manager and the Implementation in Supporting Patient-Centered Care in PKU Muhammadiyah Yogyakarta Hospital Original Research Article Country Indonesia
The patient care paradigm was patient-centered care (Patient-Centered Care). Patients and families needed accurate information and Pro-fessional Care Providers (PPA) that worked in an integrated manner in providing services to patients. A serious problem arose from the many interdisciplinary conflicts between service providers and the weak of quality control and cost control for hospitals. Case Manager was an important and comprehensive intervention in order to improve quality, control costs, patient safety, integrated care, continuity of service and patient satisfaction. The role of the Case Manager was very important and very complex as part of implementing patient-focused services, helping to improve inter-professional collaboration and other health care teams. The research objective: the objective was to describe the role of the case manager and the implementation in supporting Patient-Centered Care in the hospital. Method: The quantitative method was applied to the phenomenological approach. The main informant was the Case Manager and service supervisor as much as 30 informants. The data was obtained through deep interview and Focus Group Discussion (FGD) Result and Discussion: The role of Case Manager and the implementation had appropriately supported Patient-Centered Care in PKU Muhammadiyah Yogyakarta Hospital with the two appointed Case Manager, doctor, and nurse through the decision letter of board directors. The role of the Case Manager in supporting PCC was coordination, communication, supervision, prevention, and planning of patient care. The role had not been optimally done because it was constrained by multi-role constraints, ethical legal and uneven socialization. Conclusion: The role of Case Manager and the implementation at PKU Muhammadiyah Yogyakarta Hospital had supported Patient-Centered Care and the dominant role was the role of communication and the role of coordination.
How Does Financial Performance Boost Indonesian Bank Stock Returns? Original Research Article Country Indonesia
This study aims at analyzing the impact of banks‟ financial performances based on the RGEC factors on their
performance in the Indonesian capital market. The RGEC stands for Risk Profile, Good Corporate Governance, Earning, and Capital. To increase their stock prices, banks need to pay attention to certain banking characteristics, especially risk control and profitability.
Dynamic Model of Dividend Payout Companies in Indonesia Original Research Article Country Indonesia
This study attempts to test the dynamic dividend payout model on non-financial companies in Indonesia. Dynamic models have advantages compared to static models. The Dynamic models take into time account, while static models do not take into this account. The calculation of the time in the dynamic model is done by entering the lag variable. The dynamic model in this study includes dividend payout lag variables and eight other factors, they are profitability, firm size, investment ratio, asset structure, leverage, operating risk, corporate tax rates, and interest rates as the independent variables. Samples that collected were 192 non-financial companies listed in the Indonesia Stock Exchange in the 2011-2016 periods. The results of this study indicate that the variable lags in dividend payout, profitability, firm size, investment ratio, asset structure, corporate tax rate, and interest rate which have a positive effect on dividend payout, while leverage has a negative effect on dividend payout, while operating risk does not affect dividend payout. This study also shows that non-financial companies in Indonesia implement a stable dividend payout with a speed of adjustment to targeted dividends of 59,97% and a long-term target payout ratio of 69,54%. The speed of adjustment to targeted dividend low indicates that dividends do not increase in large numbers but gradually increase by considering the long-term targeted dividend payout ratio. Stability dividend will make the company have good performance in the capital market.
Portuguese Accounting Standard 18 – Inventories (IAS 2) A practicalapproachaccounting / auditing Original Research Article Country PORTUGAL
Eduardo Sá e Silva || Adalmiro Pereira || Ângela Vaz
According to NCRF118 - inventories, these "encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale." As regards the measurement be taken of the available to the NCRF18 establishing that they "shall be measured at cost or net realizable value, whichever is lower." Note also the complexity of managing the accounting in an industrial company. As stated Almeida (2017) the area of inventory and biological asset is an area that is of greater importance because of the high mobility (for purchases by the manufacturing process, the sales and by deposits) and because of the risk which is to him associate (slow rotation, breakage, obsolescence, deviations, fraud, etc ..). Also the effect on profitability may be relevant in relation to the size, the time and market value.
A Panel Analysis of the Responsiveness of Commercial Banks’ Profitability to its Capital Structure in the Nigerian Banking Sector Original Research Article Country Nigeria
The broad objective of this research is to evaluate the responsiveness of commercial bank’s profitability to its capital structure in the Nigerian banking sector, 2008-2017. Ex-post-facto research design was adopted. The traditional panel least square regression (PLSR) was used in the model. The study applied panel data models on annual data of the commercial banks within the scope. Panel data estimation allows for the control of individual-specific effects usually unobservable which may be correlated with other explanatory variables included in the specification of the relationship between dependent and explanatory variables using Haussmann test. Result from the Haussmann test statistics reveals that Shareholders’ fund had a negative and significant impact on profitability of commercial banks in Nigeria. Debt/total asset had a positive and significant impact on profitability of commercial banks in Nigeria. Financial leverage had a positive and significant impact on profitability of commercial banks in Nigeria. The study recommended that commercial banks should imbibe trade off capital structure theory in financing its operations by either substituting gearing for shareholders’ fund or shareholders’ fund for gearing until an optimal and desired capital structure is arrived at.
Succession Planning for an Organization Original Research Article Country USA
This paper presents a proposed conceptual model for creating and implementing an organizational succession plan based on the resource-based view of the firm (RBV) theory. The proposed model should provide organizational and human resources leaders, as well as organizational development (OD) practitioners with the ability to develop the organization’s internal leadership pool as a driver of competitive advantage. This proposed conceptual model bridges a gap in literature related to talent management frameworks, as well as defining a succession plan for an organization and the subsequent link to organizational performance.
Capital markets and stocks that pay dividends Original Research Article Country Brazil
Nélio Fernando dos Reis || Alequexandre Galvez de Andrade
The objective of this study was to identify whether the level of knowledge people on the capital market interferes in the process of making an investment decision. The Brazilian stock market is proving a new phase, mainly due to the pension reform that expanded the retirement age, the lower basic interest rate of the historical series, which was 5% per year in November 2019 and the announcement of privatizations in the sectors of infrastructure, these events contributed to the Stock Market 'B3' to reach 108,290 points in November 2019, the largest historic brand. In this study, two hypotheses were formulated, and H0 = rejects that the level of knowledge on the market of variable income changes to decision-making, H1 = It is accepted that the level of knowledge on the market of variable income changes to decision-making. To collect the information, it was applied a questionnaire with closed questions 5. Were obtained 273 valid responses. We applied the test of Pearson's Chi-squared test with a significance level of 5%. After this, in questions 4 and 5, it was applied the annotated paraconsistent logic to analyze the heuristic process of decision-making, confirming or denying the hypotheses. The results indicate that the level of knowledge interferes in decision-making and investors with a good level of understanding of the market, invest in shares of companies, since investors with regular understanding or who do not know, are in the field of doubt, indicating that do not invest with frequency or simply do not invest in shares.
Confirmation of the Tourism Marketing Mix Model in the Perspective of Foreign Tourists Original Research Article Country Indonesia
Christimulia Purnama Trimurti || I Gusti Bagus Rai Utama
This study aims to confirm the tourism marketing mix model in the perspective of foreign tourists. This study used 213 respondents from foreign tourists in Bali. The hypothesis of this study was tested using the Structural Equation Model (SEM). This research found : 1) Pull motivation (X1) has a positive and significant effect on the destination image (Y1), 2) Push motivation (X2) has a positive and significant effect on the destination image (Y1), 3) Destination image (Y1) has a positive and significant effect on tourist satisfaction (Y2), 4) Pull motivation (X1) does not significantly influence tourist satisfaction (Y2), 5) Push motivation (X2) does not significantly influence the destination image (Y1), 6) Tourist satisfaction (Y2) has a positive and significant effect on tourist satisfaction loyalty tourists (Y2)
Application of Accrual Based Accounting Problems at Central Aceh Government’s Original Research Article Country Indonesia
The present study has the objective to analyze the problems in the application of accrual- based accounting at the local government of the Central Aceh. This research is also aimed to find out the strategic steps carried out by the local government in handling the problems of application of accrual-based accounting - by means of conducting a case study at Central Aceh Regional Government. The method employed in this research was qualitative method with case study approach. The results demonstrated that the application of accrual-based accounting at the Central Aceh Regional Government has been supported by the presence of regulations (Qanun) of the Central Aceh Regency on the accounting policy and SAP(Standar Akuntansi Pemerintahan) procedural system at Central Aceh Regency; followed by the socialization at the beginning of this application, which is then supported by the information technology. What become the problem here the insufficient Human Resources (HR), either in terms of experience or educational backgrounds at the Office of Central Aceh Regional Financial Management. Subsequently, the Central Aceh Regional Government, via the Office of Central Aceh Regional Financial Management, took the strategic steps to overcome the problems in the application of accrual-based accounting through: (1) special training, (2) funding/ budgeted expenditures, and (3) supportive information technology and systems.
The Salary and Benefits of Catechists of St. Paul and St. Mark Vicariate, Archdiocese of Nueva Segovia, Philippines and Their Teaching Performance Original Research Article Country Philippines
This study aimed to determine the correlation between the salary and other benefits of the St. Paul and St. Mark Vicariate Catechists and their teaching performance during the school year 2019- 2020. To carry out the study, theories on motivation, the role of money as a source of motivation, the role of salaries and benefits for the employees were discussed and these theories were supported by the reviews of related literature and studies. To gather the data, the validated questionnaires were used. The data were analyzed using statistical tools such as the weighted mean and the Pearson r. Weighted mean was used to determine the adequateness of salaries and benefits and Pearson Product Moment Coefficient was used to determine the relationship between the salary and other benefits and the teaching performance of the respondents. The findings of the study are the following:
1. The computed mean,(2.14)shows that as a whole, the salary and other benefits were “Inadequate”.
2. As indicated by the computed mean, (4.24) as a whole the catechists were “Very Competent”
3. On the relationship between Salary-Benefits and Teaching Performance of Catechists St. Paul and St. Mark Vicariate, Archdiocese of Nueva Segovia Catechist is found to be significantly correlated. There is a significant correlation between the Salary-Benefits of the Catechists of St. Paul and St. Mark Vicariate and their Teaching Performance. Therefore, the hypothesis is accepted.
Comprehension of Government Accounting Systems to Improve Liability of Financial Institution Original Research Article Country Indonesia
The public demand for public transparency causes government accounting to be important. The greater the funds managed by the government the greater the demand for financial accountability as a form of financial transparency in government. The purpose of community service is firstly to understand the understanding of UNJ's financial department employees for the government accounting system, secondly to ensure the socialization of regulatory changes in the financial accountability of the institution is well understood by the finance staff, the third is to find solutions to the limited human resources that understand Accounting system of the financial section in the process of preparing financial statements.Participants attendes this training as many as 26 people, namely the representatives of the Central Finance Staff and Faculty of the State University of Jakarta, the results of the implementation of an understanding of the new government regulations on the preparation of financial statements and increasing the skills of participants in government financial accountability.
Does the January effect anomaly still exist at Indonesia Stock Exchange ? Original Research Article Country Indonesia
The purpose of this study was to determine whether the January effect phenomenon occurred in the LQ45 Stock Index, IHSG and JII on the Indonesia Stock Exchange. The January Effect phenomenon is one of the market anomalies, which states that stock returns in January tend to be higher compared to other months of the year. The January effect occurs because of tax-loss selling, window dressing, and stock’s beta. The population of this research is the stock index in the Indonesia Stock Exchange. The research sample consisted of three selected using the complex probability sampling method with a systematic sampling design, namely the three leading indexes with a 6-year observation period. The results showed that the January effect phenomenon did not exist in the LQ45, IHSG, and JII stock indexes in the 2012-2017 period. Conclusion: the January effect does not exist at IDX with the lower magnitude of the anomaly effect, the efficiency of asset prices in the market is getting better because the market absorbs all information. In exchange perspective, daily trading volume intensity was getting lower in some recent years, especially in the two last week of January. This study has identified the effect of market microstructure, such as bid-ask spread and lower trading volume.
A Study of Agricultural Investment Integration and Management Mechanism Innovation Original Research Article Country China
With the rapid development of China's agriculture and the progress of science and technology, a series of agricultural projects have been carried out smoothly. The investment mechanism and fund management of agricultural projects are important contents in the development of agricultural projects. They play a guiding role in the financial support of agricultural projects and need constant innovation to meet the requirements of agricultural development. This paper studies and analyzes the innovation of agricultural project investment mechanism and fund management.
The Effect of Knowledge Sharing and Knowledge Management on Member Competence and its Impact on Member Performance: Study in Kodam Iskandar Muda Original Research Article Country Indonesia
This study is to test the effect of knowledge sharing and knowledge management on member competencies and its impact on member performance. The object of this research is Kodam Iskandar Muda, located in Aceh Province, Indonesia. The population is its member (employee) as much as 297 people. The sample is taken using cencus method, so the amount is alos 297 people as respondents. The verification of causality test uses structural equation modeling (SEM). The indirect effect is tested using Sobel test. The result shows that knowledge sharing effects member performance significantly, knowledge management effects member performance significantly, knowledge sharing effects member competence significantly, knowledge management effetcs member competencies significantly, member competence effects member performance significantly, knowledge sharing does not effect member performance through member competence, and knowledge management does not effect member performance through member competence. These findings support the realm of science that prove the causality theories. The originality rests in the collaboration of the previous models, and in using SEM as a statistical approach to test the effect among variables. The limitation resides in the number of variables and object. These results also impact to the practical leaders especially in the Kodam Iskandar Muda as an object.