Financial Management Practices and Financial Well-Being of Higher Education Institution Employees: the Moderating Role of Financial Literacy Original Research Article Country Philippines
The study aimed to investigate how financial literacy moderates the financial management and well-being of higher education institution employees. Data was gathered from 300 respondents working in higher education institutions using a non-experimental descriptive-correlational method. The researcher surveyed the respondents using a standardized instrument. Statistical tools such as Mean, Standard Deviation, Pearson r, Multiple Regression Stepwise, and Hierarchical Regression were utilized. The results indicated a high level financial management practices and financial literacy, with financial well-being at a moderate level. A significant relationship between financial management practices and financial well-being was established. The study demonstrated that financial management practices and well-being significantly impact employees’ financial literacy in higher education institutions. In contrast, financial literacy itself does not moderate financial management practices and well-being. The research findings provide valuable insights for administrators, H.R. managers, and policymakers, aiding in personal financial improvement, adoption of sound financial practices, and safeguarding financial well-being. The study's positive influence on achieving sustainable development goal 4.4 is evident through improved financial resources, responsible decision-making, and enhanced financial stability, contributing to overall economic stability. Keywords: financial management practices, financial well-being, financial literacy, moderating study, sustainable development goal 4.4, multiple regression stepwise
Leadership Communication and Audit Quality in County Governments in Kenya Original Research Article Country Kenya
Effective leadership communication is significant in ensuring there is quality audit within devolved governments in Kenya, an element fundamental in improving stakeholder trust, as well as transparency and accountability. This study investigates the influence of leadership communication on audit quality, focusing on how strategic leadership communication impacts the relevance and reliability of audit reports in decentralized governments. The study is anchored on transformational leadership theory which explores how inclusive, consistent and open communication practices strengths audit processes. 151 staff members from ten counties in the Mount Kenya region were considered as the target population drawn from Accountants, Auditors chief officers and County Executive Committee Members. Through a mixed-method approach, the study collected quantitative data from audit performance metrics and qualitative data via interviews with county executives. The findings revealed that counties where leaders prioritized on clear communication channels demonstrate higher audit quality characterized by fewer audit queries, increased public confidence and higher compliance with laid down accounting standards. Conversely, counties which had bottlenecks in the leadership communication struggled with accountability gaps and audit abnormalities. The study concluded that leadership communication acts as a conduit between policy intents and actionable plans which are indispensable elements in strengthening trust in public finance management. The study recommends that county officials should undergo mandatory training in leadership communication and embrace skills that promote transparency and accountability to enhance audit outcomes.
Analysis Quality Control of Milk Pie at Cv. Dhian Mandiri Company Original Research Article Country indonesia
Pages 26-34
I Gusti Ayu Cintya Rahayu || Cokorda Anom Bayu Sadyasmara || Dewa Ayu Anom Yuarini
CV. Dhian Mandiri is a company engaged in the souvenir industry, especially the production of milk pies. In its production activities, the company often experiences problems related to product defects. The purpose of this research was to determine the factors that cause damage to milk pie products at CV. Dhian Mandiri along with proposed improvements. The method used in this research is Statistical Process Control (SPC). The data used is data on the number of defective products in milk pie production for the July 2024 period. Data analysis using flow diagrams, histograms, pareto diagrams, control charts (p-charts), and fishbone diagrams. After conducting research, the product defects experienced in the company's production process were, defects in the deffect category, defects in the burnt category, and defects in the diameter category that did not match. In the Pareto diagram, it was found that the largest defect rate was defects in the deffect category of 48.78% and defects in the burnt category of 39.02%. In the p-chart there is no out of control data or defective product data is still under control. Fishbone diagram shows the causes of production defects due to factors of less careful labor, factors of oven machines that do not have temperature and time settings, kneading machines that do not have time settings, material factors that do not standards yet, and method factors that do not have written standard operating procedures. The results of the research are expected to be positive feedback for the company to be able to reduce product defects.
Personnel Budget – the Pet Hotel Case Original Research Article Country Portugal
In this work, a personal budget was designed for an investment project by the organization Hotel Pet Porto, based in Porto. This work is divided into five parts with the following titles: Characterization of the company, a part where the company on which this work will be based and for which the personnel budget will be prepared will be portrayed; Presentation of the project; Identification of assumptions; Profile of an HR manager; and, General conclusions of the work.
Assessment on the Financial Management among Vegetable Vendors in Tagum City: Basis for A Financial Program Original Research Article Country Philippines
Pages 40-52
HANNALENE A. ALFARERO || JAN LEONOR M. ORIT || CAROL KAYE Y. TAUTHO || MARIALYN C. GONZAGA, DBA
Financial management is one of the most critical roles of business owners and managers. They must consider how their management choices affect the company's cash flow, profits, and overall financial health. Every aspect of a business's operations affects its financial performance, so the owner must assess and manage them. The main objective of this study was to determine the level of financial management among vegetable vendors and to identify the appropriate financial program. This study applies quantitative non-experimental research using a descriptive design. The data were gathered from the 150 vegetable vendors in Tagum City using the random sampling technique to determine the respondents. The study used an adapted questionnaire to collect relevant data and provide a clear understanding to respondents and mean was the only statistical tool used. Results showed that the level of financial management is high, which means the vegetable vendors much observe it.It was recommended, among other things, that an intervention program be conducted to help vegetable vendors in Tagum City manage their finances more positively.
The Effect Compensation on Turnover Intention on Banking Industry Original Research Article Country indonesia
This study investigates the relationship between compensation and turnover intention in the banking industry, with a focus on the city of Batam. The banking sector is characterized by high-pressure environments due to stringent regulations, intense competition, and rapid technological advancements. Employees often face significant challenges in meeting performance targets and delivering optimal results. Competitive compensation plays a crucial role in enhancing job satisfaction, as employees who feel valued and rewarded based on their contributions are more likely to stay committed. Conversely, dissatisfaction with compensation can lead to decreased motivation, reduced commitment, and heightened intentions to leave the organization. High employee turnover negatively impacts organizational performance through increased recruitment and training costs, as well as disruptions to operational continuity. From a psychological perspective, recognition and the fulfillment of employees' needs are essential motivators. This research adopts a quantitative approach, utilizing data collected via questionnaires distributed through Microsoft Forms to banking employees in Batam. Data analysis is conducted using the Smart PLS application. The findings are expected to provide valuable insights into the relationship between compensation and turnover intention in the banking sector. The practical implications of this research can guide organizations in designing effective compensation policies to better motivate and retain employees.
Servant Leadership of Unit Heads, Workplace Spirituality And Ethical Climate: A Structural Equation Model on Public Service Motivation Original Research Article Country Philippines
The study aims to identify the factors that affect Public Service Motivation (PSM) among LGU employees in the Caraga region, Philippines. The study focuses on the relationship between servant leadership, ethical climate, workplace spirituality, and PSM. To establish the participants’ rating from validated questionnaires with 400 respondents, the study employed a quantitative, descriptive-predictive research design. Results showed a high level of servant leadership, with empowerment and stewardship as key strengths, though authenticity scored lowest. The ethical climate rated high, particularly in adherence to laws and professional codes, but self-interest remained moderate. Workplace spirituality scored high, highlighted by compassion and meaningful work, while spiritual orientation was least prominent. PSM was generally high, driven by civic responsibility, but self-sacrifice needed improvement. Structural equation modeling identified Model 5 as the best fit. Key indicators retained included empowerment, standing back, forgiveness, and stewardship for servant leadership; self-interest, team interest, company profit efficiency, and social responsibility for ethical climate; and meaningful work, value alignment, and spiritual orientation for workplace spirituality. For PSM, civic duty, attraction to policymaking, and commitment to social justice were central. Moreover, the outcomes align with SDG 16.5 substantially reduce corruption and bribery in all its forms. Findings suggest fostering servant leadership, ethical practices, and workplace spirituality can enhance employee motivation and ethical grounding. Recommendations include leadership training, ethical committees, and initiatives promoting spiritual well-being to sustain effective public service delivery.
A Conceptual Framework for Developing Self-Awareness as a Leader Original Research Article Country USA
This paper presents a proposed conceptual model for developing self-awareness as a leader based on the skills-based leadership theory. The proposed model should provide organizational and human resources leaders, as well as organizational effectiveness practitioners with the ability to develop the organizations’ leadership development practices as a driver of competitive advantage. This proposed conceptual model bridges a gap in literature related to understanding how leaders develop and apply self-awareness through self-evaluation, reflection, and the subsequent link to organizational performance.
Antecedents of innovative work behavior in digital age for textile industry; a literature-based perspective Original Research Article Country Malaysia
This study examines the factors influencing Innovative Work Behavior (IWB) within China's textile sector, focusing on Leader-Member Exchange (LMX), Social Capital (SC), Cognitive Style (CS), Organizational Climate (OC), and Self-Efficacy (SE). Innovation is essential for organizational success and economic competitiveness, particularly in sectors like textiles. While innovation research has been extensive in developed countries, there is limited research on individual-level innovative behaviors in developing countries like China. This study aims to fill that gap by exploring how these factors affect IWB and their interrelationships. It also provides practical insights for human resource managers on fostering innovation in China’s textile industry. By promoting IWB, organizations can remain competitive and ensure long-term growth. The research also contributes to the fields of organizational behavior and management by offering a theoretical framework to support innovation effectively. The study highlights the importance of high-quality LMX relationships that promote trust and creativity, the role of social capital in knowledge sharing and collaboration, and the influence of cognitive style on decision-making. Additionally, a supportive organizational climate that fosters autonomy, communication, and risk-taking is crucial for driving innovation. This research aims to enhance innovation capacities in developing economies, particularly within China’s textile industry.