scholarly journals Implementation of accrual accounting by the Indonesian central government: An investigation of social factors

2021 ◽  
Vol 10 (1) ◽  
pp. 151-163
Author(s):  
Khoirul Aswar ◽  
Ermawati ◽  
Wisnu Julianto
Keyword(s):  
Public Sector ◽  
Social Factors ◽  
Structural Equation ◽  
Central Government ◽  
Equation Modeling ◽  
Audit Process ◽  
Accrual Accounting ◽  
Management Reform ◽  
National Board ◽  
The Government

Public sector accounting reforms have resulted in crucial changes in accounting reporting by the government, namely the adoption of accrual accounting in the public sector. This study looks into the social factors that led to the Indonesian central government implementing accrual accounting reform. This study adopted a quantitative approach using purposive sampling. Structural Equation Modeling (SEM) with PLS version 3.0 was used to analyze the data. The information for this study was gathered using a Google Form, which was used to send 70 questionnaires to government finance officials, chief accountants and auditors, and heads of accounting and auditing divisions in the Ministry of Finance. Seeing these social factors is expected to increase the effectiveness of the administration of accrual accounting implementation. The results showed that pressure from donors, pressure from the National Board of Accountants and Auditors (NBAA), political will, and audit process had an impact on the effectiveness of accrual accounting application (AAA). However, management change, regulatory matters, and a culture of transparency have no effect. In addition, the effective administration of AAA affects managerial accountability. This study implies that the effective application of accrual accounting depends on human-related concerns and culture. It is important to note that accrual accounting is more of a management reform that entails changes to bigger areas of institutional and accountability systems than merely adopting a new accounting technology.

Fraud prevention initiatives in the Nigerian public sector

2018 ◽  
Vol 25 (2) ◽  
pp. 527-544 ◽  
Author(s):  
Rabiu Abdullahi ◽  
Noorhayati Mansor
Keyword(s):  
Public Sector ◽  
Structural Equation ◽  
Equation Modeling ◽  
Control Mechanisms ◽  
Fraud Triangle ◽  
Fraud Prevention ◽  
Content Type ◽  
The Public ◽  
The Government ◽  
Triangle Theory

Purpose Detecting and preventing fraud are challenging and risky tasks, especially in a fast developing economy such as Nigeria. The efforts become crucial in the government sectors, as they involve public’s trust and resources. The purpose of this study is to examine the relationships between the fraud incidence and the elements of fraud triangle theory (FTT) with the aim of combating current fraud outrages in the Nigerian public sector. Design/methodology/approach A survey was conducted and 302 questionnaires were distributed to the staff of the departments of accounting, internal auditing and investigation of ten selected ministries, departments and agencies of Kano State, Nigeria. Structural equation modeling (SEM) was used to analyze the data. Findings The study reveals a significant relationship between three elements of FTT and fraud incidences in the Nigerian public sectors (p-value < 0.001 for pressure and opportunity and p-value = 0.024 for rationalization). Practical implications The findings of the study are useful for forensic accountants and the Nigerian anti-graft bodies to enhance existing control mechanisms in fraud prevention initiatives. The research also contributes to bridge the gap in academic theory and empirical study related to FTT. Social implications Fraud scandals can cause public’s frustration, damage the reputation and integrity of the ruling government and result in negative image of the public sector. Originality/value Accordingly, the study suggests a salary scale reform (SSR) in the Nigerian public sector and improvement in fringe benefits to increase employees’ standard of living. The study concludes with recommendations to enhance fraud awareness and training programs to the government employees.

Developing the Assessment and Indicators for Local Institutions in Dealing with Forest Fire Dilemma

2020 ◽  
Vol 11 (1) ◽  
pp. 163-163
Author(s):  
Eko Priyo Purnomo ◽  
Agustiyara ◽  
Rijal Ramdani ◽  
Dina Wahyu Trisnawati
Keyword(s):  
Forest Management ◽  
Forest Fire ◽  
Structural Equation ◽  
Equation Modeling ◽  
Local Institutions ◽  
Microsoft Excel ◽  
Organization Capacity ◽  
The Government ◽  
Depth Interviews ◽  
Fire Incidence

This study analyzes the main criteria and indicators in strengthening local institutions in charge of forest management towards dealing with forest fire incidence in Riau Province, Indonesia. Data were collected using in-depth interviews, observation, and questionnaires and analyzed with Microsoft Excel spreadsheets and other Structural Equation Modeling (SEM) techniques such as SPSS and Smart PLS. Moreover, only 87 out of the 120 questionnaires administered to related stakeholders were retrieved. Four variables, including Organization, Capacity, Authority, and Governance, were measured using ten indicators for each. The results showed a significant correlation between local institutions and these variables in solving forest management issues. It means there is a need to strengthen the institutions' structural plans to ensure the effective management of natural resources, and this is achievable through the support and help of the government and communities. Keywords: forest fire, local institutions, forest management.

CONSUMER DECISION MODEL (CDM) ANALYSIS OF EFFECTIVENESS VIDEOTRON ADVERTISING SERVED IN SURAKARTA

ProBank ◽  
2017 ◽  
Vol 2 (1) ◽  
pp. 69-81
Author(s):  
Muhammad Khoiruman ◽  
Ambar Warniati
Keyword(s):  
Purchase Intention ◽  
Structural Equation ◽  
Decision Model ◽  
Equation Modeling ◽  
Scientific Publications ◽  
Consumer Decision ◽  
Intention To Purchase ◽  
Brand Recognition ◽  
Level Of Confidence ◽  
The Government

This study aims to analyze the effectiveness of Videotron media ads served in Surakarta using the Consumer Decision Model (CDM) Analysis. Viewed ad serving costs in videtron large enough it is necessary to study the effectiveness of the ads served on videtron. The model that is used in measuring the effectiveness of an ad in this research is the Consumer Decision Model (CDM). The research objective was to determine the effect the message of the ad (Information), branding (Brand Recognition), the formation of an attitude (Attitude), the level of confidence in the message (Confidence), and intention to purchase (Intention) market target after seeing ad impressions through Videotron. The study population is a society in Surakarta with sampling method is purposive sampling of 200 respondents Data analysis technique using Structural Equation Modeling (SEM) which resulted in the conclusion that the message of the ad (Information) positive effect but not significant with branding (Brand Recognition), formation attitude (attitude), and the level of confidence in the message (confidence). Brand recognition is positive and significant impact on the confidence and attitude while confidence and attitude positive and significant effect on the intention to purchase (Intention) market target after seeing ad impressions through Videotron. Outcomes of this study are: enrichment of teaching materials, especially marketing management, Scientific publications (national journals) and an input for an advertiser, the advertising company and the Government of Surakarta about the effectiveness of the ads served through Videotron so they can be a policy in the future.Keywords: Videotron, advertising, Consumer Decision Model, Information, Brand Recognition, Attitude, Confidence, and Intention

scholarly journals A Study on Supply–Demand Satisfaction of Community-Based Senior Care Combined with the Psychological Perception of the Elderly

Healthcare ◽  
2021 ◽  
Vol 9 (6) ◽  
pp. 643
Author(s):  
Jiangang Shi ◽  
Wenwen Hua ◽  
Daizhong Tang ◽  
Ke Xu ◽  
Quanwei Xu
Keyword(s):  
Latent Variables ◽  
Structural Equation ◽  
Care Service ◽  
Elderly Care ◽  
The Elderly ◽  
Living Environment ◽  
Equation Modeling ◽  
Strategic Decisions ◽  
Community Based ◽  
The Government

Based on Maslow’s hierarchy of needs theory and customer satisfaction theory, we constructed a satisfaction model for supply–demand satisfaction for community-based senior care (SSCSC) combined with the psychological perspective of the elderly, and four dimensions of basic living needs (BLNs), living environment (LE), personal traits (PTs), and livability for the aged (LA) were selected to construct the model. The data were obtained from 296 questionnaires from seniors over 50 years old (or completed by relatives on their behalf, according to their actual situation). Twenty-two observed variables were selected for the five latent variables, and their interactions were explored using structural equation modeling. The results showed that LA was the most significant factor influencing SSCSC, and it was followed by BLNs and LE. PTs did not show a direct effect on LA, but they could have an indirect effect on SSCSC through influencing BLNs and LE. Based on the current state of community aging satisfaction, we propose to establish a community elderly care service system based on the basic needs of the elderly population, providing differentiated and refined elderly care services and improving the level of aging-friendly communities. This study provides references for the government to formulate relevant policies and other supply entities to make strategic decisions and has important implications for further enhancing community elderly services to become an important part of the social security system for the elderly.

scholarly journals Perceived Environmental Responsibilities and Green Buying Behavior: The Mediating Effect of Attitude

2020 ◽  
Vol 13 (1) ◽  
pp. 35
Author(s):  
Guang-Wen Zheng ◽  
Abu Bakkar Siddik ◽  
Mohammad Masukujjaman ◽  
Syed Shah Alam ◽  
Alvina Akter
Keyword(s):  
Structural Equation ◽  
Environmental Concern ◽  
Mediating Effect ◽  
Primary Data ◽  
Equation Modeling ◽  
Buying Behavior ◽  
Exploratory Testing ◽  
Green Business ◽  
The Government ◽  
Questionnaire Surveys

The unsustainable operations of producers account for significant carbon emission and subsequent adverse impacts on nature. This study aims to identify the factors that influence consumers’ green buying behavior. The research focuses on the exploratory testing of theories using standardized questionnaires and interviews. Using a convenience selection approach, questionnaire surveys were used to gather primary data from a sample size of 305. The sample demographic reflects people who often make purchases; data were also obtained from shopping centers and elsewhere. The hypothesis testing of variables measured via five-point Likert scale questions was performed using structural equation modeling. We applied closed-ended questions relating to green buying behavior for the convenience of respondents. The empirical result established the effects of attitude, perceived severity of environmental problems, environmental concern, and subjective norms on Bangladeshi consumers’ green buying behavior. Additionally, it was discovered that attitude mediates the association between the perceived environmental responsibility and green buying behavior. Therefore, the government should play a constructive role in educating the public and promoting green business initiatives through improved coordination and legislative intervention.

scholarly journals Impact of Organizational Commitment on Intention to Quit Among Psychaitric Nurses: Evidence from Pakistan

2015 ◽  
Vol 5 (4) ◽  
Author(s):  
Kashifa Yasmin ◽  
Prof. Dr. Najib Ahmad Marzuki
Keyword(s):  
Organizational Commitment ◽  
Structural Equation ◽  
Turnover Intentions ◽  
Psychiatric Hospitals ◽  
Developed Countries ◽  
Intention To Quit ◽  
Equation Modeling ◽  
Cross Sectional ◽  
The Government ◽  
The Impact

<p><em>Shortage of the nurses is an important issue in the developing and developed countries. The aim of this paper is to determine the impact of organizational commitment on intention to quit among psychiatric nurses. Based on the model of casual turnover this study assessed the direct effect of organizational commitment on nurse’s intention to quit. The cross sectional data was collected from three hundred five nurses of psychiatric hospitals in Punjab, Pakistan. Structural equation modeling was applied to achieve the objectives. The results revealed that affective commitment and normative commitment have significant impact while continuous commitment has not significant effect on nurse’s intention to quit.  So, the commitment of nurse to hospital goals, missions, and values is not enough to predict her intention to quit from job in the hospital. This study recommends that, the government and policy makers should look beyond forces in their internal and external environment, when considering how to reduce employee’s turnover intentions. This study recommends that future researchers should examine the impact of work environment on intention to quit though burnout as a unit variable. This study contributes socially and economically.</em></p><p><em> </em></p>

scholarly journals The influence of brand equity on consumer responses toward Cho Gao dragon fruits brand

2020 ◽  
Vol 10 (1) ◽  
Author(s):  
Tran Tien Khoa ◽  
Nguyen Van Phuong ◽  
Trinh Vu Anh Thi ◽  
Nguyen Thi Minh Nguyet ◽  
Tran Van Dien ◽  
...  
Keyword(s):  
Brand Equity ◽  
Structural Equation ◽  
Brand Names ◽  
Brand Awareness ◽  
Equation Modeling ◽  
Agricultural Product ◽  
Consumer Responses ◽  
Brand Association ◽  
Marketing Activities ◽  
The Government

This thesis study wants to implement a model test for better understandings of brand equity and consumer responses toward Cho Gao Dragon Fruit brand. With the rapid growth of agriculture, including domestic consumption and export of the dragon fruits, it is crucial to differentiate the Cho Gao Dragon Fruits to other competitors in both domestic and foreign markets. Using Structural equation modeling (SEM) to analyze the data of 274 questionnaires to investigate the effects of brand equity and its dimensions on consumer responses. The results show that brand equity dimensions such as brand awareness, brand association, perceived quality are interrelated and those dimensions have a direct and significant effect on brand equity, except brand awareness. The results support the assumption that brand equity has a positive relationship with consumer responses. The findings shed light on the current issues of the market for dragon fruits, which enables us to provide some suggestions for the Government to facilitate farmers and traders in building brand names, marketers for doing marketing activities, and students to know about brand equity of agricultural product such as dragon fruits.

Intention-Behavior Gap in the Use of Personal Health Records (PHRs)

2021 ◽  
Vol 13 (1) ◽  
pp. 18-35
Author(s):  
Younsook Yeo ◽  
Changsoo Sohn
Keyword(s):  
Health Information ◽  
Social Factors ◽  
Structural Equation ◽  
Personal Health Records ◽  
Equation Modeling ◽  
Future Research ◽  
Personal Health ◽  
Perceived Behavioral Control ◽  
Health Records ◽  
Actual Use

This paper examined an intention-behavior gap in individuals' personal health records (PHRs) adoption behaviors using Ajzen's theory of planned behavior (TPB) that incorporates social factors. Using structural equation modeling, the authors analyze the health information national trends survey data. The research found that all of the constructs, except for perceived behavioral control (PBC), shape intentions to use PHRs. However, PBC only predicts actual use. Individuals who have higher intentions tend to believe that healthcare providers should be able to share their patients' PHRs with other professionals and that scientists should be able to review de-identified patient PHRs. Individuals who perceive that a need exists for privacy control over their own health information tend to have higher intentions. The moderating social factors between intentions and actual behaviors are healthcare accessibility and being female, while education (positively) and employment (negatively) have significant relationships with actual use of, but not with intentions to use, PHRs. Future research needs to explicate why the moderating effect revolves around gender.

Young consumers' purchase intention toward organic food: exploring the role of mindfulness

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alok Tewari ◽  
Smriti Srivastava ◽  
Divya Gangwar ◽  
Vimal Chandra Verma
Keyword(s):  
Purchase Intention ◽  
Structural Equation ◽  
Behavioral Control ◽  
Organic Food ◽  
Equation Modeling ◽  
Perceived Behavioral Control ◽  
Content Type ◽  
Young Consumers ◽  
The Government

PurposeThe role of mindfulness in influencing green behaviors has been recognized in literature though it has not been explored sufficiently in the context of organic food. This study makes an attempt to explore the role of mindfulness in influencing young consumers' purchase intention (PI) toward organic food in India.Design/methodology/approachA total of 348 useable responses were collected through an intercept survey at organic food stores using a purposive sampling approach. Data analysis was carried out through structural equation modeling.FindingsMindfulness emerged as a significant predictor of behavioral intention. Further, the specific indirect effects of mindfulness through attitude, perceived behavioral control (PBC), drive for environmental responsibility (DER) and label reference willingness (LRW) were also significant.Originality/valueThis research is one of the initial efforts to link mindfulness with PI for organic food. The results could help the government and marketers tap onto the potential of mindfulness with regard to environment-friendly products and frame appropriate strategies for stimulating the demand for organic food in India

Theory of Planned Behaviour Approach to Analyse Intention of Cash Waqf Contribution among Muslims in Malaysia: Application of Extended and Moderator Variable

2021 ◽  
Vol 12 (1) ◽  
pp. 90-90
Author(s):  
Wan Musyirah Binti Wan Ismail ◽  
Mohamed Saladin Abdul Rasool
Keyword(s):  
Correlation Analysis ◽  
Structural Equation ◽  
Theory Of Planned Behaviour ◽  
Strong Relationship ◽  
Equation Modeling ◽  
Technology Usage ◽  
Moderator Variable ◽  
Planned Behaviour ◽  
Technology Advancement ◽  
The Government

Cash waqf plays a big role in economy and society in the country, and also play a vital role in the advancement of socio economic wellbeing of the Muslim community. Scholars believe that contribution of waqf by using cash is much important and more relevant due to its flexibility than waqf properties in the present day. In Malaysia, cash waqf is one of the alternative instruments that can overall improve the social welfare and reduce the poverty rate and at the same time, lessen the burden of the government. Many ways have been proposed to encourage the society to contribute cash waqf for the benefits of the ummah. Therefore, this paper aims to identify the behaviour that influence the contribution of cash waqf in Malaysia using the Theory of Planned Behaviour (TPB). In line with technology advancement, it is expected that technology adoption in the method of collection cash waqf could be a steppingstone to increase the amount of fund. With this reason, technology usage will be proposed to enhance the contribution of cash waqf. In addition, perception on performance of cash waqf proposed as moderator variable in this theory. This study used 284 respondents who were employed Muslims to identify the factor influence contribution of cash waqf. The Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to analyse data through correlation analysis. Referring to the correlation analysis, the finding discovered that there is a positive and strong relationship between Theory of Planned Behaviour and technology usage with contribution of cash waqf, hence it can be summarized that, technology usage could increase intention of Muslims to contibute cash waqf as technology advancement implemented in the method of collection. However, perception on performance of cash waqf is not significant in this research. Keywords: Cash waqf, technology advancement, technology usage, Theory of Planned behaviour (TPB),perception.

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