scholarly journals ANALISIS PERAN KARYAWAN DALAM HUBUNGAN ANTARA DUKUNGAN PIMPINAN DENGAN FEKTIVITAS SPIP DAN KUALITAS LAPORAN KEUANGAN

2018 ◽  
Vol 15 (1) ◽  
pp. 115
Author(s):  
Sudarno Sudarno
Keyword(s):  
Path Analysis ◽  
Financial Statements ◽  
The State ◽  
The Other ◽  
State Universities ◽  
High Quality ◽  
Accounting Standard ◽  
State Finance

The implication of issuance of Law No. 17/ 2003 on State Finance and Law No 71/ 2010 onGovernment Accounting Standard (SAP), the state universities have to compile and present finansial statements. The purposes of this research are to investigate factors which are affectingthe quality of finansial statement, the role of effectiveness SPIP to the effect of and to identify thecharacteristic of develop a finansial statement and level of leadership supported at state highereducation in Jawa Tengah and DI Yogyakarta. Population of this research was the accountingdivision responsible for preparing financial statements in 15 state universities in Jawa Tengahand DI Yogyakarta. Assuming each division had 7 staff; questionnaires were distributed by postsand couriers to 105 staff. Data from 67 respondents (63,81%) were analyzed by path analysis byusing PLS 2.0. This study supported the role of efectivness SPIP in developing a high quality offinansial statement. The commitment and motivation affects to quality of finansial statementindirectly through efectivness SPIP. However, this research has not enough evidence to said thatcompetency affects to efectivness SPIP. The other, The results of this study tend to supportmediation hypothesis that leadership supported affects to efectivness SPIP and quality offinansial statement indirectly through competency, commitment and motivation.

scholarly journals Role of servant leadership on quality of work life (QWL) and work conflict with adversity quotient as mediator

2019 ◽  
Vol 8 (6) ◽  
pp. 88-95
Author(s):  
Neil Aldrin ◽  
Netty Merdiaty ◽  
Delon Y N Runtu Y N Runtu
Keyword(s):  
Servant Leadership ◽  
Path Analysis ◽  
Work Life ◽  
The Other ◽  
Quality Of Work Life ◽  
Workplace Conflict ◽  
Quality Of Work ◽  
Work Conflict

This study aims to examine the role of servant leadership by using an adversity quotient mediator on workplace conflict and quality of work life. The study uses a quantitative approach using 332 respondents and uses path analysis using the AMOS version 24 program. There are five hypotheses proposed in this study. The results of this study indicate that the role of AQ mediators plays a good role in one of the variables, where the other variables do not really need the role of AQ mediators.

scholarly journals Competitiveness drivers for soybean exportation and the fundamental role of the supply chain

2022 ◽  
Vol 60 (3) ◽  
Author(s):  
Monique Filassi ◽  
Andréa Leda Ramos de Oliveira
Keyword(s):  
Supply Chain ◽  
Science And Technology ◽  
International Market ◽  
Economic Importance ◽  
The State ◽  
The Other ◽  
Private Capital ◽  
Current Challenge

Abstract: Brazil is the world’s second-largest producer of soybeans and the largest exporter. Despite the growing importance in the international market in the last harvests, activities related to this product threaten this position. Due to its economic importance for the country, this study aims to identify the competitiveness drivers of soybean destined for the international market and to measure their impacts on the export process. Therefore, the used methodology considers the systemic character of different factors that affect the supply chain positively or negatively. As a result, the logistics infrastructure dimension was the only competitiveness driver classified as unfavorable among the analyzed factors. The advances in agribusiness are being subsequently followed by some sectors of the economy such as science and technology. On the other hand, the logistics sector has not been showing the same development, causing some weaknesses to persist, either due to the lack of infrastructure of transport production, or the inability to properly store the national harvest. The current challenge for the State is to ensure the maintenance of the quality of the infrastructure already installed and to promote an environment capable of attracting private capital and a new investment cycle.

PENGARUH KUALITAS PRODUK DAN RELIGIUSITAS TERHADAP KEPUTUSAN NASABAH PRODUK SIMPANAN PADA BSM CABANG PURWOKERTO

2017 ◽  
Vol 4 (1) ◽  
pp. 189-215
Author(s):  
Yoiz Shofwa Shafrani
Keyword(s):  
Regression Analysis ◽  
Product Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analytical Tool ◽  
The Other ◽  
Financial Assets ◽  
Islamic Bank

Perkembangan dunia perbankan syariah tidak lepas dari peran para nasabah yang memberikan kepercayaan terhadap pihak perbankan untuk penyimpanan asset keuangannya. Faktanya banyak kelompok nasabah yang memutuskan untuk menjadi nasabah di perbankan syariah karena faktor religiusitasnya. Faktor lain yang dapat ikut mempengaruhi keputusan nasabah adalah kualitas produk. Di mana kualitas produk merupakan karakteristik yang melekat dari suatu produk. Kemungkinan yang terjadi bahwa kebanyakan nasabah pada perbankan syariah juga masih merupakan nasabah perbankan konvensional.Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui pengaruh kualitas produk dan tingkat religiusitas nasabah terhadap keputusan nasabah untuk menyimpan dananya atau tidak di BSM Cabang Purwokerto. Alat analisis yang digunakan adalah analisis regresi linier berganda, dengan jumlah sampel 100 nasabah. Diperoleh hasil Y = 5,046 + 0,101X1 + 0,218X2. Berdasarkan uji F yang sudah dilakukan maka dapat diketahui bahwa variabel kualitas produk dan religiusitas secara bersama – sama berpengaruh terhadap keputusan nasabah untuk menyimpan dananya di BSM Cabang Purwokerto. Berdasarkan uji t yang sudah dilakukan dapat diketahui bahwa secara partial baik variabel kualitas produk maupun variabel religiusitas berpengaruh terhadap keputusan nasabah untuk menyimpan dananya di BSM Cabang Purwokerto. The progress of the Islamic bank cannot be separated from the role of its customers who give trust to the bank to deposit their financial assets. It is a fact many groups of customers decide to be the customers of the Islamic bank because of their religiosity. The other influences factor of a customer’s decision is the quality of the product. The aim of this research was to determine the effect of product quality and level of customers’ religiosity towards customers’ decision whether to keep their funds in Syariah Mandiri Bank, Branch of Purwokerto, or not. The analytical tool used was multiple linear regression analysis, with a sample of 100 customers. The results indicate Y = 5,046 + 0,101X1 + 0,218X2. Based on F, it can be seen that both variables of product quality and religiosity simultanously affect the customers’ decision to keep theirfunds in BSM Branch of Purwokerto. Based on t test, it can be seen that independently, either variable of product quality or variables of religiosityinfluences the customers’ decision to keep their funds in BSM Branch of Purwokerto.

The transformation of the Russian notary in the new economic realities

2020 ◽  
Vol 22 (1) ◽  
pp. 92-97
Author(s):  
KONSTANTIN A. KORSIK ◽  
◽  
ANASTASIYA A. PARFENCHIKOVA ◽  
Keyword(s):  
Public Administration ◽  
Relevant Information ◽  
The State ◽  
Technological Infrastructure ◽  
Social Sphere ◽  
The Social ◽  
Modern Economic ◽  
World Development

The article is devoted to the review of current changes in the legislation on notaries related to the development of electronic civil circulation, analysis of existing digital risks and assessment of the role of notaries in combating them. In modern economic realities, a significant expansion of the sphere of competence of the notary is carried out by introducing completely new notarial actions into the scope of the notary’s terms of reference. At the same time, the notary does not just follow the general ‘digital’ trend, but independently makes significant efforts to effectively perform the tasks of the social sphere regulator assigned to it by the state. The creation of the Unified Notary Information System as part of the formation of the technological infrastructure to ensure the security and stability of legal relations in the context of electronic civil circulation takes to a new level the quality of notarial services and the security of legally relevant information. The role of notaries significantly increases in conditions when the use of digital technologies in the economy, public administration, social sphere becomes one of the main vectors of world development, and society and the state inevitably face the flip side of this process – digital risks that jeopardize the safety of participants in civil turnover and their property. In 2020, as part of the implementation of the national program ‘Digital Economy’, it is planned to introduce a number of innovations that will create the basis for a stable and secure ‘digital’ turnover.

The Baluch, Sunnism and the State in Iran

2017 ◽  
Author(s):  
Stéphane A. Dudoignon
Keyword(s):  
South Asia ◽  
South Asian ◽  
Social Life ◽  
The State ◽  
First Century ◽  
Local Democracy ◽  
Oasis Area ◽  
Shed Light

Since 2002, Sunni jihadi groups have been active in Iranian Baluchistan without managing to plunge the region into chaos. This book suggests that a reason for this, besides Tehran’s military responses, has been the quality of Khomeini and Khamenei’s relationship with a network of South-Asia-educated Sunni ulama (mawlawis) originating from the Sarbaz oasis area, in the south of Baluchistan. Educated in the religiously reformist, socially conservative South Asian Deoband School, which puts the madrasa at the centre of social life, the Sarbazi ulama had taken advantage, in Iranian territory, of the eclipse of Baluch tribal might under the Pahlavi monarchy (1925-79). They emerged then as a bulwark against Soviet influence and progressive ideologies, before rallying to Khomeini in 1979. Since the turn of the twenty-first century, they have been playing the role of a rampart against Salafi propaganda and Saudi intrigues. The book shows that, through their alliance with an Iranian Kurdish-born Muslim-Brother movement and through the promotion of a distinct ‘Sunni vote’, they have since the early 2000s contributed towards – and benefitted from – the defence by the Reformist presidents Khatami (1997-2005) and Ruhani (since 2013) of local democracy and of the minorities’ rights. They endeavoured to help, at the same time, preventing the propagation of jihadism and Sunni radicalisation to Iran – at least until the ISIS/Daesh-claimed attacks of June 2017, in Tehran, shed light on the limits of the Islamic Republic’s strategy of reliance on Deobandi ulama and Muslim-Brother preachers in the country’s Sunni-peopled peripheries.

scholarly journals The IFRS 17 contractual service margin: a life insurance perspective

2021 ◽  
Vol 26 ◽  
Author(s):  
W. Yousuf ◽  
J. Stansfield ◽  
K. Malde ◽  
N. Mirin ◽  
R. Walton ◽  
...  
Keyword(s):  
Life Insurance ◽  
Market Value ◽  
Financial Statements ◽  
Insurance Contract ◽  
Accounting Standard ◽  
Insurance Contracts ◽  
Ifrs 4 ◽  
Insurance Perspective ◽  
To Come

Abstract IFRS 17 Insurance Contracts is a new accounting standard currently expected to come into force on 1 January 2023. It supersedes IFRS 4 Insurance Contracts. IFRS 17 establishes key principles that entities must apply in all aspects of the accounting of insurance contracts. In doing so, the Standard aims to increase the usefulness, comparability, transparency and quality of financial statements. A fundamental concept introduced by IFRS 17 is the contractual service margin (CSM). This represents the unearned profit that an entity expects to earn as it provides services. However, as a principles-based standard, IFRS 17 results in entities having to apply significant judgement when determining the inputs, assumptions and techniques it uses to determine the CSM at each reporting period. In general, the Standard resolves broad categories of mismatches which arise under IFRS 4. Notable examples include mismatches between assets recorded at current market value and liabilities calculated using fixed discount rates as well as inconsistencies in the timing of profit recognition over the duration of an insurance contract. However, there are requirements of IFRS 17 that may create economic or accounting mismatches of its own. For example, new mismatches could arise between the measurement of underlying contracts and the corresponding reinsurance held. Additionally, mismatches can still arise between the measurement of liabilities and the assets that support the liabilities. This paper explores the technical, operational and commercial issues that arise across these and other areas focusing on the CSM. As a standard that is still very much in its infancy, and for which wider consensus on topics is yet to be achieved, this paper aims to provide readers with a deeper understanding of the issues and opportunities that accompany it.

scholarly journals Using Regulatory Flexibility to Address Market Informality in Seed Systems: A Global Study

Agronomy ◽  
2021 ◽  
Vol 11 (2) ◽  
pp. 377
Author(s):  
Katrin Kuhlmann ◽  
Bhramar Dey
Keyword(s):  
Seed Quality ◽  
Regulatory Environment ◽  
Control Mechanisms ◽  
Seed Systems ◽  
High Quality ◽  
Design And Implementation ◽  
Key Dimensions ◽  
Regulatory Flexibility

Seed rules and regulations determine who can produce and sell seeds, which varieties will be available in the market, the quality of seed for sale, and where seed can be bought and sold. The legal and regulatory environment for seed impacts all stakeholders, including those in the informal sector, through shaping who can participate in the market and the quality and diversity of seed available. This paper addresses a gap in the current literature regarding the role of law and regulation in linking the informal and formal seed sectors and creating more inclusive and better governed seed systems. Drawing upon insights from the literature, global case studies, key expert consultations, and a methodology on the design and implementation of law and regulation, we present a framework that evaluates how regulatory flexibility can be built into seed systems to address farmers’ needs and engage stakeholders of all sizes. Our study focuses on two key dimensions: extending market frontiers and liberalizing seed quality control mechanisms. We find that flexible regulatory approaches and practices play a central role in building bridges between formal and informal seed systems, guaranteeing quality seed in the market, and encouraging market entry for high-quality traditional and farmer-preferred varieties.

scholarly journals Dynamic Signaling with Dropout Risk

2016 ◽  
Vol 8 (1) ◽  
pp. 57-82 ◽  
Author(s):  
Francesc Dilmé ◽  
Fei Li
Keyword(s):  
Time Varying ◽  
High Quality ◽  
Indivisible Good ◽  
Initial Belief ◽  
Costly Delay ◽  
Over Time

We study the role of dropout risk in dynamic signaling. A seller privately knows the quality of an indivisible good and decides when to trade. In each period, he may draw a dropout shock that forces him to trade immediately. To avoid costly delay, the seller with a low-quality good voluntarily pools with early dropouts, implying that the expected quality of the good increases over time. We characterize the time-varying equilibrium trading dynamics. It is demonstrated that the maximum equilibrium delay of trade is decreasing in the initial belief that the good is of high quality. (JEL C73, D82, D83)

The Role of Green Accounting Information In Improving The Quality Of Accounting Information

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Wasan Yahia Ahmed ◽  
Suaad Adnan Noaman Al-Shammari ◽  
Ahmed Taher Kadhim Al-Anbagi
Keyword(s):  
Stock Exchange ◽  
Fundamental Problem ◽  
Accounting Information ◽  
Financial Statements ◽  
Green Accounting ◽  
Quality Of Accounting Information ◽  
The Subject ◽  
Role Of Information

The subject of green accounting is one of the modern topics in accounting science, which has received great attention by researchers and writers because of its great role in measuring and disclosing environmental activities and in line with the interests of internal and external users of accounting information.  The research stems from a fundamental problem that taking into account the costs of green accounting within the financial statements of economic units would improve the quality of accounting information provided to users. To achieve the goal of the research, a questionnaire was designed and submitted to the stakeholders of users of information and employees of a number of economic units listed on the Iraq Stock Exchange, as well as the use of different statistical methods and methods to extract results related to the role of information on green accounting in improving the quality of accounting information provided by Before economic units. The research reached several results, the most important of which was the need to take into account the costs of green accounting and manifested within the financial statements of economic units, because of its role in improving the quality of accounting information and commensurate with the interests of users, so it should work to measure those costs and disclosed to contribute to Meet the wishes and interests of users of financial statements.

THE ROLE OF COW PROCESSING IN IMPROVEMENT MILK QUALITY

2018 ◽  
Vol 1 (1) ◽  
pp. 59-63
Author(s):  
G. A. Larionov ◽  
◽  
O. Yu. Сhecheneshkina ◽  
E. S. Yatrusheva ◽  
N. I. Yendierov ◽  
...  
Keyword(s):  
Somatic Cell Count ◽  
Somatic Cells ◽  
Cow Milk ◽  
Microbiological Contamination ◽  
High Quality ◽  
Quality Of Milk ◽  
Correct Understanding ◽  
Main Factor

The main factor of determining the level of sanitary and hygienic indicators of the quality of milk produced is the hygiene of milking cows. The study of the role of hygiene of milking is of great importance for a correct understanding of the ways of solving the problem of obtaining high quality milk. Special attention of scientists and practitioners in recent years are focused on the development and implementation of highly effective detergents and disinfectants in the production of milk of cows. Many researchers and practitioners have directed their work to developing measures to prevent the entry of pathogenic microflora into milk during and after milking cows. In spite of many researches carried out, aimed at controlling the number of somatic cells in milk with the use of different products based on lactic acid, chlorhexidine and iodine, the problem of high quality milk production remains unresolved. In our work results of researches on the use of probiotic means for treatment of udders of cows are given. Processing the udder of cows with probiotic means before milking by Skin Cleaner, after milking by PIP Cow Teat Cleaner reduced the amount of somatic cells in cow milk 12,8-84,0%. The use of probiotic means Biomastim lowed somatic cell count of 18,4-51,9%. Microbiological contamination of milk using probiotic means for processing the udder before milking Skin Cleaner, after milking PIP Cow Teat Cleaner decreased 4,9- 70,4 times. The application of probiotic means Biomastim after milking on the teats led to the decrease in milk of cows QMAFAnM 5,0-6,6 times.

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