Predictors of the Effectiveness of Management Accounting Function in Nigerian Firms

Abstract This study evaluated the influence of six contingent variables – firm size, age, sector, existence of management accounting department, affiliation to foreign entity and public-quotation status – on the effectiveness of management accounting function in Nigerian firms. Stratified random sampling technique was deployed to obtain the views of 131 Finance Officers with oversight role across major sectors of the Nigerian economy. Statistical tools used in analysis were descriptive statistics, factor-analysis, Kruskal Wallis Test and binary logistic regression. Whilst detecting that contextual variables such as size, age, sector, existence of management accounting department and public-quotation status significantly affect the effectiveness of the management accounting function, affiliation to foreign entity was found not to exert significant influence. The strongest predictor of the likelihood of operating a very effective management accounting function was the existence of management accounting department. Organisations are encouraged to have separate management accounting department because of additional benefits imbued by specialist management accounting skills.

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FAKTOR-FAKTOR YANG MEMPENGARUHI PANGSA PENGELUARAN PANGAN RUMAH TANGGA PETANI PADI-SAPI DI KECAMATAN PANGKALAN KABUPATEN KARAWANG

Agricore: Jurnal Agribisnis dan Sosial Ekonomi Pertanian Unpad ◽

10.24198/agricore.v3i2.20660 ◽

2018 ◽

Vol 3 (2) ◽

Author(s):

Ugih Sugiarto ◽

Tuti Karyani ◽

Dini Rochdiani

Keyword(s):

Logistic Regression ◽

Food Security ◽

Random Sampling ◽

Quantitative Research ◽

Binary Logistic Regression ◽

Sampling Technique ◽

Household Food Security ◽

Stratified Random Sampling ◽

Rice Farmers ◽

Food Expenditure

ABSTRAKPenelitian ini bertujuan untuk mengidentifikasi status ketahanan pangan rumah tangga petani padi serta faktor-faktor yang mempengaruhi pangsa pengeluaran pangan di Kecamatan Pangkalan Kabupaten Karawang. Penelitian ini merupakan penelitian kuantitatif dengan teknik survey. Teknik pengambilan sampling dalam penelitian ini dilakukan dengan cara stratified random sampling. Dengan mengidentifikasi daerah dan petani yang memiliki potensi pertanian padi dan usaha ternak sapi maka terpilihlah Desa Tamanmekar, Desa Tamansari, dan Desa Medalsari di Kecamatan Pangkalan yang memiliki jumlah petani padi-sapi terbanyak menurut data survei awal sebelum penelitian. Dari populasi 146 petani diambil sampel yang sebanyak 107 responden petani padi dan padi-sapi. Analisis data menggunakan analisis pangsa pengeluaran pangan dan regresi logistik biner untuk menganalisis faktor-faktor yang mempengaruhi ketahanan pangan rumah tangga petani. Hasil perhitungan pangsa pengeluaran pangan dengan status tahan pangan sebanyak 69 petani, sedangkan jumlah rumah tangga dengan status tidak tahan pangan sebanyak 38 petani. Hasil regresi logistik biner menunjukkan bahwa faktor jumlah anggota keluarga, usia kepala keluarga, dan jenis usahatani berpengaruh terhadap ketahanan pangan rumah tangga petani dengan nilai signifikansi α = 5% dan α = 10%.Kata kunci : pangsa pengeluaran pangan, regresi logistik binerABSTRACT This study aims to identify the status of food security of rice farmers' households and the factors that influence share of food expenditure in Pangkalan District, Karawang Regency. This research is a quantitative research with survey techniques. The sampling technique in this study was carried out by stratified random sampling. By identifying areas and farmers have potential rice farming and cattle then elected Tamanmekar village, Tamansari village, and Medalsari village has several rice-cattle farmers according to preliminary survey prior to the study. From the population of 146 farmers, sample of 107 respondents from rice farmers and rice-cattle farmers was taken. Data analysis used an analysis of share of food expenditure and binary logistic regression to analyze the factors that influence farm household food security. The share of food expenditure calculation results with food secure status is 69 farmers, while the number of households with food insecure status is 38 farmers. The binary logistic regression results indicate that the number of family members, the age of the family head, and the type of farming affect the food security of farm households with a significance value of α = 5% and α = 10%.Keywords: share of food expenditure, binary logistic regression.

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The Impact of Organizational Justice on Employee Performance: A Case Study of Cantonment Board Employee Peshawar Pakistan

Journal of Business & Tourism ◽

10.34260/jbt.v1i2.15 ◽

2021 ◽

Vol 1 (2) ◽

pp. 39-54

Author(s):

YASIR KHAN ◽

MUHAMMAD AMJAD ◽

AYESHA IRAJ ◽

OBAID ULLAH BASHIR

Keyword(s):

Factor Analysis ◽

Organizational Justice ◽

Random Sampling ◽

Research Study ◽

Employee Performance ◽

Sampling Technique ◽

Statistical Techniques ◽

Stratified Random Sampling ◽

The Impact

This article examined the impact of Organization Justice on employees’ performance in cantonment board Peshawar. The study was conducted using 150 employees as a sample and applied stratified random sampling technique. Statistical techniques i.e reliability analysis, Factor analysis, correlation and Regression applied. The results were obtained using correlation regression to know the direction, association and impact of variables and the effects organization justice on employee’s performance. The results found that Organization Justice affects the employee’s performance positively Therefore it is suggested that CBP should exercise such justice in the organization which will inculcate more confidence in the employees. All the hypotheses developed for this study has been proved through the analysis of this research study

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Three Characters Moulded in Music Education

Harmonia Journal of Arts Research and Education ◽

10.15294/harmonia.v18i2.12431 ◽

2019 ◽

Vol 18 (2) ◽

pp. 197-207

Author(s):

Tyas Kartiko Sutawi

Keyword(s):

Factor Analysis ◽

Music Education ◽

Random Sampling ◽

Sampling Technique ◽

Stratified Random Sampling ◽

Analysis Techniques ◽

Analysis Technique ◽

Three Samples ◽

Confirmatory Factor ◽

Character Building

Character building is an emerging issue in the education field. Character building in school is integrated through a learning process in each existing subject. Music education as one of the subjects in school, could mean to students’ character building. It could be done through various musical activities which can be experienced directly by the students, one of them is an ensemble. The goal of this article is to reveal characters that could be developed through music education, especially ensemble. This research was done in a public senior high school in Yogyakarta by choosing three samples based on Proportional Stratified Random Sampling technique. The data was gathered by using questionnaire based on Exploratory Factor Analysis and Confirmatory Factor Analysis techniques. Reliability was counted by using Cronbach Alpha and Variance Reliability formula. Also, descriptive quantitative is used as a data analysis technique in this research. The result shows that there are three characters molded through music education at school, they are “rasa” sensitivity, creativity and respect.

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PENGARUH KERJA SAMA ANTARA PENDIDIK DAN ORANGTUA TERHADAP PENGEMBANGAN KECERDASAN EMOSIONAL ANAK

Jurnal Pendidikan dan Pemberdayaan Masyarakat ◽

10.21831/jppm.v1i1.2353 ◽

2014 ◽

Vol 1 (1) ◽

pp. 18

Author(s):

Daning Kusniapuantari ◽

Yoyon Suryono

Keyword(s):

Emotional Intelligence ◽

Regression Analysis ◽

Linear Regression ◽

Random Sampling ◽

Sampling Technique ◽

Descriptive Statistics ◽

Stratified Random Sampling ◽

Linear Regression Equation ◽

Teachers And Parents ◽

Intelligence Development

Penelitian ini bertujuan untuk mengetahui pengaruh pengasuhan pendidik, orangtua dan kerja samanya terhadap pengembangan kecerdasan emosional anak di PPAUD Nusa Indah Bumirejo. Sampel penelitian ditentukan dengan menggunakan teknik stratified random sampling dengan besar sampel 30 anak, 30 orangtua, dan 10 pendidik. Pengumpulan data dilakukan dengan menggunakan angket, observasi, dan dokumentasi. Data dianalisis secara statistik deskriptif dan dengan metode analisis regresi linier ganda. Hasil persamaan regresi linier adalah: Y’ = -126,612 + 0,845X1 + 0,864X2. Hasil ini menunjukkan bahwa pengasuhan pendidik berpengaruh signifikan terhadap kecerdasan emosional anak bila dilakukan bersama dengan orangtua. Kerja sama pengasuhan pendidik dan orangtua secara bersama-sama berpengaruh secara signifikan terhadap kecerdasan emosional anak, sumbangan pengaruhnya sebesar 73,4%.Kata kunci: kecerdasan emosi, pengasuhan pendidik, pengasuhan orangtua, kerja sama pendidik dan orangtua. THE EFFECT OF THE COOPERATION BETWEEN TEACHERS AND PARENTS ON THE DEVELOPMENT OF THE EMOTIONAL INTELLIGENCE OF THE CHILDRENAbstractThis study aims to investigate the effect of teachers’, parents, and cooperation between teachers and parents on the development of the emotional intelligence of the children in PPAUD Nusa Indah Bumirejo. The sample was selected using the stratified random sampling technique with 30 children, 30 parents and 10 teachers. The data collecting instruments consisted of a questionnaire, observation, and documentation. The data were analyzed by means of descriptive statistics and multiple regression analysis mothod. The linear regression equation is Y’= -126.612 + 0.845X1 + 0.864X2. This shows that teachers’ upbringing has a significant effect on children’s emotional intelligence if with parents simultaneously. The cooperation between teachers and parents simultaneously has a significant effect on children’s emotional intelligence, the contribution of the effect is 73.4%.Keywords: emotional intelligence development, teachers’ upbringing, parents’ upbringing, cooperation between teachers and parent

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Evaluasi Hasil Layanan Konseling Individual di Sekolah Menengah Atas Yogyakarta

Jurnal Kajian Bimbingan dan Konseling ◽

10.17977/um001v4i32019p109 ◽

2019 ◽

Vol 4 (3) ◽

pp. 109

Author(s):

Wahyu Widyatmoko ◽

Edi Purwanta

Keyword(s):

High School ◽

Data Collection ◽

Random Sampling ◽

Evaluation Model ◽

Sampling Technique ◽

Descriptive Statistics ◽

Stratified Random Sampling ◽

School Evaluation ◽

Individual Data ◽

Individual Counseling

Abstract: This research aimed to evaluate the implementation of individual counseling results at Muhammadiyah 3 Yogyakarta Senior High School. Evaluation model used was gap (discrepancy evaluation model). In addition, population in this research was students who had attended individual counseling. Furthermore, research samples were 104 students, obtained by using proportionate stratified random sampling technique. Data collection used was individual counseling scale. The data was analyzed using descriptive statistics. Findings indicated that the majority of individual counseling results was in good criteria.Abstrak: Penelitian ini bertujuan untuk mengevaluasi hasil pelaksanaan layanan konseling individual di Sekolah Menengah Atas (SMA) Muhammadiyah 3 Yogyakarta. Model evaluasi yang digunakan adalah kesenjangan (discrepancy evaluation model). Populasi dalam penelitian ini adalah siswa yang pernah mengikuti layanan konseling individual. Teknik proportionate stratified random sampling digunakan untuk memilih sampel penelitian. Pengumpulan data penelitian menggunakan skala hasil layanan konseling individual. Data penelitian dianalisis menggunakan statistik deskriptif. Temuan penelitian menunjukkan mayoritas hasil layanan konseling individual masuk pada kriteria baik

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Evaluation of awareness level of indian graduate aspirants towards entrepreneurship and intrapreneurship concepts: A selective study

Journal of Management and Science ◽

10.26524/jms.2013.7 ◽

2013 ◽

Vol 1 (1) ◽

pp. 50-56

Author(s):

Akondi Srikanth

Keyword(s):

Random Sampling ◽

Andhra Pradesh ◽

Sampling Technique ◽

Descriptive Statistics ◽

Survey Method ◽

Stratified Random Sampling ◽

Descriptive Research ◽

Research Survey ◽

Selective Institution ◽

Awareness Level

This paper seeks to know the awareness level of Indian graduate aspirants towards Entrepreneurship and Intrapreneurship concepts. Under descriptive research, survey method was conducted at a selective institution in Andhra pradesh. A sample of 129 out of 573 was drawn using proportionate stratified random sampling technique, out of which 113 had filled the forms and the leftover 16 were absent at the time of survey. The data was collected using schedule with 13 questions and the data analysis was done using descriptive statistics measure and percentages. From the analysis, it was found that about 53.98% of graduates heard about Entrepreneurship and only 18.58% heard about Intrapreneurship. Very few graduates have designated that certain most significant motives, characteristics and skills required for becoming successful Entrepreneurs or Intrapreneurs. It was also identified that only 23.89% and 7.9% of the total 113 graduate aspirants were willing to become Entrepreneurs and Intrapreneurs correspondingly. The major limitation of the study was that the survey meant for the chosen institution and had excluded the discussion of financial sources for Entrepreneurs or Intrapreneurs, left for further research. Lastly, it was concluded that the graduates were not clearly aware of the concepts, there arises a need to implant the concepts for their growth and our nation aswell.

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Economics of Yam (Dioscoreaceae Dioscorea) Marketing: New Insights from Bosso Local Government Area of Niger State, Nigeria.

10.20944/preprints201710.0092.v1 ◽

2017 ◽

Author(s):

Festus Victor Bekun

Keyword(s):

Local Government ◽

Random Sampling ◽

Sampling Technique ◽

Local Government Area ◽

Descriptive Statistics ◽

Statistical Tools ◽

Agricultural Marketing ◽

Efficient System ◽

The Family ◽

Marketing Operation

This current study examines the economics of yam marketing in Bosso local government area of Niger State Nigeria, to this end, statistical tools such as descriptive statistics, marketing margin model, and regression analysis procedures was utilized as estimation techniques. The study relies on random sampling technique of selected 80 yam marketers. The motivation for this study, rest on the dominance of yam marketing operation in the study area as well as the need to chart a better and more efficient system of agricultural marketing for yam marketers in the sampled area. The empirical result reveals that an overwhelming majority (95.1%) of the marketers were 21-50 years of age with 6 years and above of marketing experience dominating (90%). However, most of the yam marketers started the business with capital base of N1,000- N20,000, it was also discovered was that majority (58.8%) of the marketers were female and within their active age with mean age of 35 years which goes to show that female can contribute to the responsibility of the family. The study also seeks to explore marketer’s preference for source of funding either from the formal institutions such as (Banks and Co-operatives) or the informal institutions (from friends or relatives) which is key in the effective and efficient in yam marketing. Finally, the study is set out to find out potential constraints to the attainment of the full gains of yam marketing in the study area and offer workable and visible remedy.

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Hubungan Pengetahuan Dan Sikap Ibu Dengan Keputusan Waktu Penyapihan

Jurnal Endurance ◽

10.22216/jen.v3i3.3141 ◽

2018 ◽

Vol 3 (3) ◽

pp. 500

Author(s):

Desmariyenti Desmariyenti ◽

Nelfi Sarlis ◽

Rima Fitriani

Keyword(s):

Random Sampling ◽

Sampling Technique ◽

P Value ◽

Stratified Random Sampling ◽

Significant Relation ◽

Cross Sectional ◽

Work Area ◽

Knowledge And Attitude ◽

Relationship Of ◽

The Relationship

Good weaning time is done at the age of the child reaches 2 years. Weaning at less than 2 years of age can cause problems in children such as incidence of infectious diseases, especially increased diarrhea, nutritional effects that lead to malnutrition in children and cause the relationship of children and mothers is reduced closeness because bounding attachment process is disrupted. This study aims to determine the relationship between knowledge and attitude of the mother with the decision of weaning time in Tangkerang Timur Work Area Puskesmas Tenayan Raya. This research was conducted in Mei-Juni 2017 and this research using research type is quantitative data with research design using cross sectional. Sampling technique using Stratified random sampling, population in this study amounted to 368 people and samples 184 people in East Tangkerang Village. The analysis used is univariate and bivariate. The result of this research is can be concluded that there is significant relation between knowledge with time weaning (p-value 0,000 <0,05), there is significant relation between attitude with time weaning (p-value 0,000 <0,05). Mothers exclusively breastfeed to their babies until 6 months of age and and continue with breastfeeding until 24 months of age. Waktu penyapihan yang baik dilakukan pada usia anak mencapai 2 tahun. Penyapihan yang dilakukan pada usia kurang dari 2 tahun dapat menyebabkan masalah pada anak seperti insiden penyakit infeksi terutama diare meningkat, pengaruh gizi yang mengakibatkan malnutrisi pada anak dan menyebabkan hubungan anak dan ibu berkurang keeratannya karena proses bounding attachment terganggu. Penelitian ini bertujuan untuk mengetahui hubungan antara pengetahuan dan sikap ibu dengan keputusan waktu penyapihan di Keluraan Tangkerang Timur Wilayah Kerja Puskesmas Tenayan Raya. Penelitian ini dilakukan pada bulan Mei-Juni tahum 2017 dan penelitian ini menggunakan jenis penelitian adalah data kuantitatif dengan desain penelitian menggunakan cross sectional. Teknik sampling menggunakan Stratified random sampling, Populasi dalam penelitian ini berjumlah 368 orang dan sampel 184 orang di Kelurahan Tangkerang Timur. Analisa yang diunakan adalah univariat dan bivariat. Hasil penelitian didapatkan bahwa ada hubungan bermakna antara pengetahuan dengan waktu penyapihan (p-value 0,000< 0,05), ada hubungan bermakna antara sikap dengan waktu penyapihan (p-value 0,000 <0,05). Diharapkan ibu memberikan ASI eksklusif pada bayinya sampai usia 6 bulan dan dan dilanjutkan dengan MPASI sampai usia 24 bulan.

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The identification of multi-hazard situations in elementary school

Improving Schools ◽

10.1177/1365480221996695 ◽

2021 ◽

pp. 136548022199669

Author(s):

Evi Widowati ◽

Wahyudi Istiono ◽

Adi Heru Sutomo

Keyword(s):

Infectious Diseases ◽

Natural Disasters ◽

Random Sampling ◽

Physical Violence ◽

Food Poisoning ◽

Sampling Technique ◽

Stratified Random Sampling ◽

Psychological Violence ◽

Violence Against Children ◽

Quantitative Descriptive

This study aimed to identify various hazard risks which are related to children in schools. This study used a quantitative descriptive design. The sampling technique used was four stage stratified random sampling, with 329 elementary schools as the sample. The results identified various dangerous situations which are related to children and schools ranging from infectious diseases, natural disasters, violence against children and the dangers due to the absence of adequate safety at school. Dangers from natural disasters which could be identified were earthquake, volcano, flood, hurricane landslide, and drought as well as potential biological hazards such as contagion and caterpillar outbreak. Additionally, the dangers related to violence against children were fighting, extortion, physical violence, psychological violence, sexual violence, bullying, and stealing. Related to safety aspects at schools, there were dangerous situations caused by the activities of the children themselves which caused injuries, or other technical causes, such as fire, falling buildings/falling trees, food poisoning, and infectious diseases.

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Investigating the Relationship between Professionalism and (Technical, Human, and Perceptual) Skills of Managers in Poly Akril Company of Iran from Experts’ Viewpoint

International Journal of Human Resource Studies ◽

10.5296/ijhrs.v6i2.9429 ◽

2016 ◽

Vol 6 (2) ◽

pp. 117

Author(s):

Marzie Ghanbari ◽

Reza Hoveida ◽

Seyed Ali Siadat

Keyword(s):

Data Collection ◽

Random Sampling ◽

Sampling Method ◽

Regression Coefficient ◽

Reliability Coefficient ◽

Descriptive Statistics ◽

Stratified Random Sampling ◽

Perceptual Skills ◽

The Relationship ◽

Test Correlation

The objective of the present study is to investigate the relationship between managers’ professionalism and (technical, human, and perceptual) skills in managers of Iran Poly Akril Company. The research is an applied one in terms of objectives, and a descriptive-correlational in terms of method. The population includes all experts working in the company in 2012 as 240 individuals among who 144 participants were selected using the stratified random sampling method proportionate to the population size as the sample size. The data collection instruments were two researcher-made questionnaires of Managers’ skills containing 22 items and with the reliability coefficient as 0.96, and Professionalism containing 28 items and the reliability coefficient as 0.95. Their validity was investigated and confirmed by professors and experts of management. Analyzing data was conducted at the two level of descriptive statistics (frequency, mean, SD, and presentation of tables and charts) and inferential statistics (one sample t-test, correlation coefficient, regression coefficient, ANOVA, and F-test).

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