scholarly journals Social Networks-Budgetary Discipline Linkages in Sub-National Entities

2021 ◽  
Vol 22 (1) ◽  
pp. 110-127
Author(s):  
Paul Onyango-Delewa
Keyword(s):  
Social Networks ◽  
Internal Control ◽  
Structural Equation ◽  
Theory And Practice ◽  
Equation Modeling ◽  
Partisan Politics ◽  
Discipline Problem ◽  
The Social ◽  
Internal Control System ◽  
North Western

This research intervenes with the seemingly endless empirical debate that seeks explanation to the notorious budgetary discipline problem in the local government. Some scholars attribute it to social networks, but others emphasize entity internal control systems. Supported by budgetary theory-structural equation modeling (SEM) triangulation, the researchers examined data from 33 districts, seven municipalities, and 345 sub-counties in Uganda (East Africa)’s north-western and eastern regions. The SEM results revealed that socio-economic structures and partisan politics are key social network constructs to predict budgetary discipline. However, another attribute, ethnicity, is not. Additionally, the internal control system mediates the social networks-budgetary discipline relationship as initially anticipated. Implications for theory and practice are discussed.

scholarly journals Accountability: Efforts to Prevent Rush Money at Village Credit Institutions in Buleleng Regency

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Ni Wayan Novi Budiasni ◽  
Ni Made Sri Ayuni
Keyword(s):  
Control System ◽  
Internal Control ◽  
Structural Equation ◽  
Least Square Method ◽  
Financial Statements ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Internal Control System ◽  
System Variables

Ensuring the confidence of customers and other stakeholders, LPD requires an internal control system, presentation of financial statements and accountability. The purpose of this research is to know the implications of the internal control system and the presentation of financial statements to accountability. This study used quantitative method, population of 149 LPD that is still operating and selected 60 lpd samples in Buleleng Regency.  Questionnaire as an instrument to collect research data. The analysis technique used is SEM (Structural Equation Modeling) with PLS (Partial Least Square) method. Based on the first hypothesis it appears that the relationship between internal control system variables and accountability of parameter coefficients 0.364 with a statistical t value of 4.056 greater than the table t value of 1,960 (4,056>1,960). Similarly, the second hypothetical relationship between the presentation of financial statements has a parameter coefficient value of 0.525 with a statistical t value of 6.362 greater than the table t of 1,960 (6,362>1,960). Based on the results of the study, it can be concluded that the internal control system is positively related to accountability, and the presentation of financial statements relates positively to accountability.

scholarly journals SISTEM PENGENDALIAN INTERNAL, FRAUD DIAMOND, DAN LARCENY SEBAGAI EFEK MEDIASI WHISTLEBLOWINGSYSTEM (STUDI PADA BPK RI)

2017 ◽  
Vol 11 (1) ◽  
pp. 99-130
Author(s):  
Krystella Krystella ◽  
Tigor Sitorus
Keyword(s):  
Control System ◽  
Significant Influence ◽  
Internal Control ◽  
Structural Equation ◽  
Mediation Effect ◽  
Equation Modeling ◽  
Test Results ◽  
System Variable ◽  
Analysis Technique ◽  
Internal Control System

This research is aim to determine the effect of internal control system, fraud diamond, and whistleblowingsystem on larceny at BPK RI. Research data was obtained through questionnaires distributed torespondent, the employees in the work unit of General Bureau, IT Bureau, Human Resources Bureau and Leaders Secretariat Bureau BPK RI. So as many as 105 samples collected. This research used quantitative analysis technique with Structural Equation Modeling (SEM) processed with Amos 23. The test results showed : 1) Internal control system variable has  positive and significant influence on whistleblowingsystem, 2) fraud diamond variable has not significant influence on whistleblowingsystem, 3) whistleblowingsystem variable has negative and significant influence on larceny, 4) internal control system variable has not significant influence on larceny, 5) fraud diamond variable has positive and significant influence on larceny. Therefore, the whistleblowingsystem mediation effect of the internal control system influence on larceny is perfectly significant. While the effect of fraud diamond on larceny is not proven to mediate.

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN LAPORAN KEUANGAN DENGAN MEDIASI PENATAUSAHAAN ASET TETAP

BISMA ◽  
2018 ◽  
Vol 11 (3) ◽  
pp. 271
Author(s):  
Emy Dwi Trisnani ◽  
Mohamad Dimyati ◽  
Hadi Paramu
Keyword(s):  
Control System ◽  
Internal Control ◽  
Structural Equation ◽  
Financial Statements ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
Fixed Assets ◽  
Internal Control System ◽  
The Government ◽  
Positive Effect

Abstract: This study aims to analyze the influence of Internal Control System (SPI) on the reliability of financial statements, with fixed assets administration as the intervening variable, in the Government of Bondowoso Regency. Data were analyzed by using Structural Equation Modeling (SEM). Results shows that Internal Control System has a significant positive effect on the reliability of financial statements and fixed assets administration, fixed assets administration has a significant positive effect on the reliability of financial statements, and the fixed assets administration has a significant role in mediating the effect of Internal Control System on the reliability of financial statements. Keywords: SPI, Administration of Fixed Assets, Financial Statements  Reliability.

scholarly journals Motivation Moderates The Effect Of Internal Control Systems And Budgetary Participation On Individual Performance

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Mertyani Sari Dewi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Structural Equation ◽  
Work Motivation ◽  
Good Governance ◽  
Individual Performance ◽  
Equation Modeling ◽  
Analysis Tool ◽  
Internal Control System ◽  
Positive Effect

Good governance can be realized by various improvements continuing to be made by the government to achieve high performance by perfecting the overall state administration system. This study aimed at obtaining empirical evidence regarding the influence of the internal control system and participation in preparing budgets on individual performance with motivation as moderating. This study was conducted at 30 Bangli District Regional Organizations (OPD) collected through questionnaires. The samples were 60 people through non-probability sampling. This study was tested using a structural equation model (Structural Equation Modeling-SEM) based on variance or Component-based SEM with a Smart-PLS 3.0 analysis tool. The result showed that the internal control system has a significant positive effect on individual performance. Budgeting participation has a positive effect but not significant on individual performance. The result showed that work motivation can strengthen the internal control system and participation in compiling budgets on individual performance.

The Measurement Invariance of the Short Dark Triad

2020 ◽  
Vol 41 (4) ◽  
pp. 207-218
Author(s):  
Mihaela Grigoraș ◽  
Andreea Butucescu ◽  
Amalia Miulescu ◽  
Cristian Opariuc-Dan ◽  
Dragoș Iliescu
Keyword(s):  
Structural Equation Modeling ◽  
Item Response ◽  
Structural Equation ◽  
Dark Triad ◽  
Theory And Practice ◽  
Equation Modeling ◽  
Scale Level ◽  
High Stake ◽  
Differential Functioning ◽  
Item Functioning

Abstract. Given the fact that most of the dark personality measures are developed based on data collected in low-stake settings, the present study addresses the appropriateness of their use in high-stake contexts. Specifically, we examined item- and scale-level differential functioning of the Short Dark Triad (SD3; Paulhus & Jones, 2011 ) measure across testing contexts. The Short Dark Triad was administered to applicant ( N = 457) and non-applicant ( N = 592) samples. Item- and scale-level invariances were tested using an Item Response Theory (IRT)-based approach and a Structural Equation Modeling (SEM) approach, respectively. Results show that more than half of the SD3 items were flagged for Differential Item Functioning (DIF), and Exploratory Structural Equation Modeling (ESEM) results supported configural, but not metric invariance. Implications for theory and practice are discussed.

The social contagion of utility value: How parents’ beliefs about the usefulness of science predict their children’s motivation and achievement

2021 ◽  
pp. 014303432098520
Author(s):  
Ma. Jenina N. Nalipay ◽  
Yuyang Cai ◽  
Ronnel B. King
Keyword(s):  
Structural Equation ◽  
Science Achievement ◽  
Critical Role ◽  
Social Contagion ◽  
Equation Modeling ◽  
Utility Value ◽  
International Student Assessment ◽  
Value Perceptions ◽  
The Social ◽  
Motivation And Achievement

The purpose of the present study was to examine whether parents’ utility value perceptions predicted their children’s utility value perceptions, demonstrating social contagion effects. We also examined whether utility value would predict achievement. This is a cross-sectional study that utilized data from a subsample of adolescent students from the Program for International Student Assessment (PISA 2015), which focused on science learning and achievement from 18 regions. We performed multi-level structural equation modeling to analyze the data. Results revealed that parents’ utility value perceptions predicted students’ utility value perceptions, which, in turn, predicted science achievement. The findings of this study provide evidence of the social contagion of utility value perceptions from parents to their children and the critical role of utility value in predicting achievement across various regions/countries. Our study highlights the crucial role parents play in adolescents’ motivational and learning outcomes and suggest parental involvement in programs toward enhancing adolescents’ motivation and achievement.

scholarly journals Investigating the Impact of Critical Factors on Continuous Usage Intention towards Enterprise Social Networks: An Integrated Model of IS Success and TTF

2021 ◽  
Vol 13 (14) ◽  
pp. 7619
Author(s):  
Run-Ze Wu ◽  
Xiu-Fu Tian
Keyword(s):  
Social Networks ◽  
Structural Equation ◽  
Equation Modeling ◽  
Critical Factors ◽  
Information Systems Success ◽  
Is Success ◽  
Enterprise Social Networks ◽  
Task Technology Fit ◽  
Continuous Usage Intention ◽  
The Impact

Due to the outbreak of COVID-19, many people have to accept remote working. However, as COVID-19 has been effectively controlled in China, remote office services provided by enterprise social networks (ESNs) is no longer a necessary choice of users. There has not yet been any referential research for ESN enterprises concerning how to encourage users willing to use ESNs continuously. Therefore, the purpose of this research is to identify the critical factors of ESN continuous usage intention to make up the research gap of ESN continuous usage intention and to help enterprises address the issue of sustained growth. This research combines elements of the task technology fit (TTF) model and D&M information systems success (ISS) model, explaining the continuous usage intention of ESN users. The empirical analysis results are based on the sample data of 668 Chinese respondents with experience in ESNs use and analyzed using structural equation modeling (SEM). Results show that task technology fit, performance expectancy and the satisfaction degree have a significant influence on continuous usage intention of ESNs. The research findings can provide the theoretical basis for sustained development and follow-up research of the ESN industry.

scholarly journals Does Job Embeddedness Mediate the Effect of Resilience on Cabin Attendants’ Career Satisfaction and Creative Performance?

2021 ◽  
Vol 13 (9) ◽  
pp. 5104
Author(s):  
Aram Eslamlou ◽  
Osman M. Karatepe ◽  
Mehmet Mithat Uner
Keyword(s):  
Structural Equation ◽  
Career Satisfaction ◽  
Job Embeddedness ◽  
Performance Outcomes ◽  
Theory And Practice ◽  
Equation Modeling ◽  
Future Research ◽  
Conservation Of Resources ◽  
Creative Performance ◽  
The Impact

An increasing body of research suggests job embeddedness (JE) as a motivational variable influencing employees’ attitudinal and behavioral outcomes such as quitting intentions and task performance. Personal resources have been reported to affect JE and these outcomes. However, little work has investigated the antecedents and consequences of JE among cabin attendants. There is also a dearth of empirical research regarding the mechanism linking resilience to cabin attendants’ affective and performance outcomes. Therefore, drawing on conservation of resources and JE theories, we propose a conceptual model that examines the interrelationships of resilience, JE, career satisfaction (CSAT), and creative performance (CPERF). Moreover, the model explores JE as a mediator of the impact of resilience on CSAT and CPERF. These linkages were tested via data collected from cabin attendants and their pursers. The findings from structural equation modeling reveal that resilience boosts cabin attendants’ JE, CSAT, and CPERF. As predicted, JE is a mediator between resilience and CSAT. Our paper culminates with implications for theory and practice as well as future research directions.

Residents’ perceptions of the impact of tourism in Abu Dhabi, United Arab Emirates

2017 ◽  
Vol 11 (4) ◽  
pp. 551-572 ◽  
Author(s):  
Nada Hammad ◽  
Syed Zamberi Ahmad ◽  
Avraam Papastathopoulos
Keyword(s):  
United Arab Emirates ◽  
Social Exchange ◽  
Structural Equation ◽  
Social Exchange Theory ◽  
Cultural Influences ◽  
Abu Dhabi ◽  
Equation Modeling ◽  
Content Type ◽  
The Social ◽  
The Impact

Purpose This paper aims to investigate residents’ perceptions of tourism’s impact on their support for tourism development in Abu Dhabi, United Arab Emirates (UAE). Design/methodology/approach Data were collected using self-administered questionnaires from Abu Dhabi residents (n = 407), who represented 30 nationalities residing in the emirate. Based on social exchange theory, structural equation modeling was used to test hypotheses. Findings Results suggest that Abu Dhabi residents perceive the impacts of tourism positively and are more sensitive to the environmental and economic influences of tourism than the social and cultural influences. Research limitations/implications This study was limited to Abu Dhabi residents; findings cannot be generalized to other emirates in the UAE, or other countries. Originality/value This study adds value to extant tourism literature by investigating residents’ perceptions of the influence of tourism in one of the richest cities worldwide, which aspires to be one of the fastest growing tourism destinations in the Middle East.

Mobile Business Effects on Employees' Social Life

2021 ◽  
Vol 13 (2) ◽  
pp. 1
Author(s):  
Husam Alfahl
Keyword(s):  
Social Life ◽  
Structural Equation ◽  
Equation Modeling ◽  
Work Family Conflict ◽  
Negative Effects ◽  
Mobile Business ◽  
Business Services ◽  
Work Related ◽  
The Social ◽  
The Impact

The use of mobile devices and smartphones is increasingly becoming a critical part of many people’s lifestyle. Such usage can vary from playing games to accomplishing work-related tasks. Being able to use organizations’ persuasive technologies via mobile business services or to achieve work-related tasks ubiquitously at any time means that such devices provide a valuable service, especially for employees who are working online. This paper explores the impact of mBusiness on the social life of employees. In the research, structural equation modeling was applied to validate the research model. Employees in Saudi organizations were surveyed to test the research hypotheses. The research results confirmed that there are some negative effects of using mBusiness technologies on the social life of employees. Based on the analysis, the findings revealed that addiction to mBusiness technologies significantly increases the perceived work overload, which also significantly increases work-family conflict. The paper concludes with some implications of this research.

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