scholarly journals Innovative organization dimensions and the adoption of modern management accounting practices

2020 ◽  
Vol 20 (3) ◽  
pp. 145-166
Author(s):  
Fabiana Frigo Souza ◽  
Valdirene Gasparetto

Purpose: The objective of this study was to analyze the relationship between the innovative organization dimensions and the adoption of modern management accounting (MA).Design: A sample of 79 companies, obtained through a survey, was submitted to descriptive analysis, exploratory factor analysis and logistic regression.Originality: The studies that evaluated the relationship between innovation and management accounting sought to verify how MA practices influenced the innovation capacity of organizations. This work seeks a relationship in another sense, based on the premise that innovations influence the way in which MA is designed.Findings: The results indicate a more intense usage of the traditional second stage MA practices. Regarding to modern MA practices, it has been identified that the innovation dimensions that influence its adoption are people, environment, team work and organizational structure, and these dimensions are those that have a significant relationship with the adoption of these practices, indicating that innovation may be a factor influencing the adoption of modern MA practices.Theoretical contributions: Research on the topic has identified factors that may influence the adoption or diffusion of modern MA practices, such as decentralization and the size of the company. In this regard, it is possible to see that in addition to these factors already identified, innovation, through the dimensions analyzed, may be another factor that influences the adoption of modern MA practices.   

Author(s):  
Muhammad Hasbillah ◽  
Herman Herman

This research aims to determine the relationship between balanced and the ability to dribble, the relationship between eye-foot coordination and the ability to dribble, and the relationship between balanced and eye-foot coordination on the ability todribble in futsal game Karsa Utama Putri Wajo’s club. The research was correlational research, with the independent variable was balanced and eye-foot coordination, while the dependent variable was the ability to dribble. The population of theresearch was Karsa Utama Putri Wajo's club players and the sampling technique used was total sampling technique with the total sample was 25 players. The analysis technique used was descriptive analysis, correlation analysis, regression analysis. The results showed that 1)There was a significant relationship between balanced and the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,738. 2) There was asignificant relationship between eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,553. 3) There was asignificant relationship between balanced and eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club player swith a correlation value (r)=0.823,and a coefficient of determination (R2) = 0.677 or equal to 67,7%. Thus, it can be concluded that there is a significant relationship between balanced and coordination of the ankle son the ability to dribble in futsal game of Karsa Utama Putri Wajo's club.


2020 ◽  
Vol 7 (7) ◽  
pp. 17-25
Author(s):  
Nur Rachmat ◽  
Lusinta Agustina

Purpose: The purpose of this study is to analyze the implementation of teamwork in the application of Interprofessional Education so that and to identify the supporting factors and inhibiting factors. Method: This research methodology using the mixed method. The participants of this study were 200 students consisting of 2 majors namely midwifery and herbal majors at the Polytechnic of the Ministry of Health Surakarta. Participants are taken from students who have entered semester 3 in each study program. This research was conducted during February to August 2019. The specification of this research is descriptive analysis which aims to make a description of the facts, the characteristics and the relationship of the phenomenon. Data was collected through observation and interviews and then analyzed using thematic analysis. Results: team work in the midwifery department was quite good at 40.8%, and the herbal medicine department was quite good at 46.2%. Each department meets indicators of successful Interprofessional Education, which is able to resolve conflicts within the team openly. Conclusion: Team collaboration in the implementation of Interprofessional Education has been going well, the supporting factor to give the highest contribution is open conflict, The factor which is the highest obstacle is the factor of disagreement regarding the allocation of resources within the team.


AdBispreneur ◽  
2021 ◽  
Vol 6 (1) ◽  
pp. 41
Author(s):  
Isniar Budiarti

Organizational knowledge as social capital emphasizes that knowledge is utilized through various approaches within the company. Intellectual capital is a collection of knowledge that a company uses to gain a competitive advantage. The purpose of this study was to test the hypothesis on the influence of the human capital and organizational variables on radical and local innovation capabilities. Data collection in this longitudinal study was carried out at two different times with a questionnaire return rate of 43% in the first stage and 51% in the second stage. The research sample is a group of top managers and groups of middle and lower managers of public companies in Indonesia. This research is a quantitative study using confirmatory factor analysis (CFA) method with Lisrel 8.8 software. The brief results of this study provide a fundamental foundation as well as explain the relationship between various aspects of intellectual capital both humans and organizations and their relationship with various types of ability to innovate. Pengetahuan organisasi sebagai modal sosial menekankan bahwa pengetahuan dimanfaatkan lewat beragam pendekatan dalam perusahaan. Modal intelektual juga sebagai kumpulan pengetahuan yang dimanfaatkan perusahaan guna memperoleh keunggulan bersaing. Tujuan penelitian ini adalah untuk menguji hipotesis atas pengaruh pada variabel modal manusia dan organisasi tehadap kapabilitas inovasi radikal dan lokal. Pengumpulan data pada penelitian longitudinal ini dilakukan pada dua waktu yang berbeda dengan tingkat pengembalian kuisioner 43% pada tahap pertama dan 51 % pada tahap kedua. Sampel penelitian adalah kelompok manajer puncak dan kelompok manajer menengah dan manajer bawah perusahaan terbuka di Indonesia. Penelitian ini merupakan penelitian kuantitatif menggunakan metode Confirmatory Factor Analysis (CFA) dengan perangkat lunak Lisrel 8.8. Hasil singkat dari penelitian ini memberikan pondasi mendasar sekaligus menjelaskan hubungan berbagai aspek modal intelektual baik manusia dan organisasi serta hubungannya dengan berbagai jenis kemampuan untuk melakukan inovasi.


2020 ◽  
Vol 8 (3) ◽  
pp. 281
Author(s):  
Yesi Yovita

ABSTRACT  This research was motivated by the low self-confidence development of children aged 6-7 years in Anak Air, Batipuh Panjang Village, Padang City. It is suspected that the cause of the child's low self-confidence is partly due to the inappropriate application of parenting methods. This study aims to: 1) describe the parenting methods applied by parents to children; 2) describes the self-confidence of children aged 6-7 years; and 3) looking at the relationship between parenting methods and the self-confidence of children aged 6-7 years in Anak Air, Batipuh Panjang Village, Padang City.This research is a correlational quantitative research. The population in this study were children aged 6-7 years and their mothers as many as 50 people with a sample of 75%, namely 38 people with simple random sampling technique. The data technique used a questionnaire and a check for the observation of children's self-confidence development, the data obtained were analyzed using descriptive analysis and formula-data-moment.The results of this study indicate: 1) the parenting methods applied by parents to children aged 6-7 years are still inaccurate and inconsistent; 2) the development of self-confidence of children aged 6-7 years is still low; and 3) there is a significant relationship between parenting methods and the development of self-confidence of children aged 6-7 years in Anak Air, Batipuh Panjang Village, Padang City. Research suggestions are: 1) it is hoped that parents in Anak Air Kelurahan Batipuh Panjang Padang City can pay attention to and apply the application of parenting methods to children so that they can contribute to the development of children's self-confidence as expected; and 2) it is hoped that further researchers can find or examine other variables that affect the development of children's self-confidence. Keywords: self-confidence, parenting methods, family education 


2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Andini Andini ◽  
Yahya Arwiyah ◽  
Astadi Pangarso

<p><em>Related to the performance of the homebase lecturers  at the Faculty of Communications and Business, Telkom University, in conduct the Tri Dharma Perguruan Tinggi (Three Pillars of Tertiary Education), research and community service feels lacking. That is why this research is intended to know the performance condition also to see the factors that encourage and the factors that are dominant towards the performance of fixed lecturers at the Faculty of Communications and Business in Telkom University. The method that is used  in this research is descriptive analysis with factor analysis technique. The type of this research is quantitative research. The respondants in this research are the fixed lecturers at the Faculty of Communications and Business in Telkom University. The research data is obtained by distributing questionnaires towards 70 respondants and literature review.</em><em> </em><em>Based on the descriptive analysis result, fixed lecturers performance in the "good" category is about 77%. Factor analysis results states that ability factor, organizational structure factor, background factor, and perception factor are the factors that encourage the performance of the fixed lecturers at the Faculty of Communications and Business in Telkom University. The ability factor which is representated by attitude, motivation, expertise, discipline, effectivity, and efficiency factors has the highest value % of variance that is about 34,837%. Organizational structure factor which is representated by resource, leadership, work experience, and work design factor has the value % of variance about 10,588%. Background factor which is representated by initiative and demography factor has the value % of variance about 8,533% while the perception factor has the value % of variance about 7,630%.</em></p><p><em>Keyword:</em><em>Performance, Factor Analysis, Faculty of Communications and Business in Telkom Universit</em><em>y, lecturer performance</em></p>


2021 ◽  
Vol 2 (1) ◽  
pp. 28-37
Author(s):  
Nurulhuda Muhamad ◽  
Zahayu Md Yusof ◽  
Masnita Misiran

Crimes are a social nuisance and has become major anxiousness to the society where it involves the safety of the people in a country. This paper provides crime index overview in Kelantan from 2017 to 2019 that consists of both violent crimes and property crimes. The violent crimes involve murder, rape, robbery and voluntarily injury cases. Meanwhile, property crimes include house break-in theft, vehicles theft and other theft (pickpocketing, snatch theft and etc.). The purpose of this paper is to study the relationship between age, gender, ethnic and district with the crime index. In addition, the objective is to identify and get better understanding of the most common crime index and also to identify which area has the highest crime index in Kelantan. A total of 5,569 cases were reported within this three-year period and the data were collected from Kelantan Contingent Police Headquarters. The descriptive analysis, spearman’ rho correlation and multiple regression analysis were performed, and the findings were then illustrated via graphs and tables. The major results have shown that Kota Bharu has the highest crime index and age, gender and district has significant relationship with crime index.


2020 ◽  
Vol 5 (3) ◽  
pp. 70-77
Author(s):  
Phattarawade Sawangjan ◽  
Muttanachai Suttipun

Objective – The study aimed (1) to investigate the level and issue of key audit matters (KAMs) disclosure of listed companies in Thailand, Malaysia, and Singapore, (2) to test the different level of KAMs disclosure of listed companies between Thailand, Malaysia, and Singapore, and (3) to examine the relationship between KAMs disclosure and stock reaction. Methodology/Technique – Samples were 96 listed companies of Top-50 firms from Thailand, Malaysia, and Singapore. Content analysis by word counting and checklist was used to quantify KAMs disclosure in audit reports during 2016 to 2019, while the stock reaction was measured by the stock price of the sample’s common share. Descriptive analysis, independent sample t-test, correlation matrix, and multiple regression was used to analyze the data. Findings – As the results, the study found that the average word of KAMs the disclosure was 878.74 words with 2.38 average issues during 2016 to 2019. There was a significantly different level of KAMs disclosure of listed companies between Thailand and Malaysia, between Thailand and Singapore, and between Malaysia and Singapore. Moreover, the study found a positive significant relationship between KAMs disclosure (Word) and the stock price, while there was a negatively significant relationship between KAMs disclosure (Issue) and the stock price. Novelty – This study is the first cross-sectional study of KAMs disclosure in ASEAN region. Type of Paper: Empirical Keywords: Key Audit Matters Disclosure; Stock Reaction; Thailand; Malaysia; Singapore. Reference to this paper should be made as follows: Sawangjan, P; Suttipun, M. (2020). The relationship between key audit matters (KAMs) disclosure and stock reaction: Cross-sectional study of Thailand, Malaysia, and Singapore, J. Fin. Bank. Review, 5 (3): 70 – 77. https://doi.org/10.35609/jfbr.2020.5.3(1) JEL Classification: M40, M41, M42.


2020 ◽  
Vol 4 (1) ◽  
pp. 55-67
Author(s):  
M Azhari

The research purposes are to find out  the relationship between effectiveness principals leadership with teachers work productivity, the relationship between organisational climate with teachers work productivity, the relationship between effectiveness principals leadership and organisational climate simultaneously with teacher’s work productivity. The population of this research were teachers of elementary school in Tenggarong District, with the total of 750 teachers and 88 of them were taken as sample by using random sampling. Quantitative research method is the kind of descriptive research with correlative study. The result of descriptive analysis showed that there has constribution teachers work productivity was in middle  category, is equal to 60%, the majority of effectiveness principals leadership in middle category that is equal to 56%, and the organisational climate is in the middle category. So  majority that is equal to 62%. Thus a good descriptive performance, motivation and discipline of teachers working at the medium category.  The results found that (a) there was a positive and significant relationship between effectiveness principals leadership (X1) with teacher’s work productivity (Y) at a weak level, amounting to 0.356 with a 0.114 coefficient of determination, and the regression equation Ŷ = 37.438 +0.56 X1.  (b) there was a positive and significant relationship of organizational climate (X2) teacher’s work productivity (Y) at the current level of closeness, amounting to 0.491 with a coefficient of determination value of 0.2411, and the regression equation Y = 9.082 + 1199X2 (c) there was a positive and highly significant correlation between the variables of work motivation of teachers (X1) and the variable of work discipline teachers (X2) together with special-ed teacher performance variables Samarinda (Y) at the level of closeness that is, that is equal to 0.646 with value coefficient of determination of 0.418 and regression equation y = 11 460 + 0.152X1 + 1.317X2.


Jurnal NERS ◽  
2021 ◽  
Vol 16 (2) ◽  
pp. 155
Author(s):  
Weni Widya Shari

Introduction: Currently, there are no specific drugs to cure COVID-19, so it is an important strategy to be implemented in the community to increase knowledge and preventive behavior in order to prevent transmission. The purpose of this study was to see the relationship between the level of knowledge and preventive behavior against COVID-19 among Indonesian population.Methods: This study used an analytical method with a cross-sectional design. Samples were taken from the people of Depok City as many as 406 people. The independent variable was knowledge and the dependent variable was preventive behavior. The instruments used were questionnaires on the characteristics of the respondents and knowledge and behavior with online questionnaire via Google Forms. The sampling technique was non-probability sampling with a consecutive sampling method. Data analysis used descriptive analysis test, Chi-square and correlative hypothesis test.Results: The results showed that respondents have good knowledge (56.9%) and good prevention behavior (75.9%). The largest source of information about COVID-19 respondents was from Television News (84.4%). There was a significant relationship between the level of knowledge and preventive behavior toward COVID-19 (p=0.000). Moreover, there is a significant relationship between age (p=0.000), gender (p=0.000), education level (p=0.000) and work status (p=0.016) with knowledge.Conclusion:The findings suggest that the local government should initiate an innovative program of health education focusing on knowledge and preventive behavior toward COVID-19 at a community level. The strategies to combat COVID-19 will require community involvement to control and prevent the disease outbreak.


Author(s):  
Fadillah Ismail ◽  
◽  
Nur Amalina Mohd Rosli ◽  
Adibah Abdul Kadir ◽  
◽  
...  

Emotional intelligence plays a very important role for a leader because it can help the effectiveness of coach leadership among trainees and can even guarantee the transfer of training that has been given to trainees. When there is a failure to curb this situation will have a more negative impact on organizations and individuals, and if it is not proactively addressed. Therefore, this study aims to identify the level and relationship between emotional intelligence and leadership effectiveness among coaches. A total of 74 sets of questionnaires were distributed to respondents who have participated in the Transformation Program (Team Building) organized by XYZ training center on October 20, 2018 until October 22, 2018. Descriptive analysis shows the results of the study on emotional intelligence level and leadership effectiveness among coaches. While the correlation analysis proves that there is a significant relationship with r = 0.828 between emotional intelligence and leadership effectiveness among coaches. Thus, this study has shown that emotional intelligence has a significant relationship with leadership effectiveness among coaches.


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