The role of regulatory pressure and competence in the application of accrual-based accounting through organizational culture

The study aimed to examine the effect of regulatory pressure and competence on the application of accrual-based accounting through organizational culture. This research was conducted at the Central Maluku and South Maluku Regency regional work unit, Maluku Province. The sampling technique utilized in this study was proportionate stratified random sampling. There were 102 respondents from 17 SKPD, and 6 respondents were from each SKPD. Research result exhibited that regulatory pressure, competence, and organizational culture significantly influence the application of accrual-based accounting. The organizational culture successfully mediates the influence of regulatory pressure and competency on the application of accrual-based accounting. This research model differs from previous research, namely on the development of research models by incorporating organizational culture as a media variable. Previous studies only explained the model partially the relationship of regulatory pressure, competency, organizational culture to the application of accrual-based accounting, while in this study the variables were explained in a new model unit.

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Effect of compensation on employee performance towards motivation as mediation variable

International Research Journal of Management IT and Social Sciences ◽

10.21744/irjmis.v6n5.711 ◽

2019 ◽

Vol 6 (5) ◽

pp. 134-143

Author(s):

Intan Candradewi ◽

I Gst. A. Manuati Dewi

Keyword(s):

Employee Performance ◽

Sampling Technique ◽

Total Sample ◽

Partial Least Square ◽

Least Square ◽

Sample Technique ◽

Saturated Sample ◽

Relationship Of ◽

The Relationship

The purpose of this study was to analyze and explain the role of mediation motivation in the relationship of compensation to employee performance at Wisma Prashanti Hospital. The population in this study were employees of Wisma Prashanti Hospital with a total sample of 83 respondents. The sampling technique is carried out is a saturated sample technique, the entire population is used as a sample. The research instrument used a questionnaire and analysis method using Partial Least Square (PLS) with SmartPLS 3.2 software. The results showed (1) compensation has a positive and significant effect on employee performance (2) compensation has a positive and significant effect on motivation (3) motivation has a positive and significant effect on employee performance (4) motivation mediates partially and positively and significantly on the relationship between compensation and employee performance. The implications of the results of this study indicate that compensation is found to be a major factor in improving employee performance.

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The Role of Trust in Relationship of Leadership Style and Organizational Effectiveness: Mediation Mechanism

KnE Social Sciences ◽

10.18502/kss.v4i6.6671 ◽

2020 ◽

Author(s):

S. Martono . ◽

Vini Wiratno Putri ◽

Nury Ariani Wulansari ◽

Moh. Khoiruddin .

Keyword(s):

Organizational Effectiveness ◽

Leadership Style ◽

Management Practice ◽

Hypothesis Test ◽

Sampling Technique ◽

Path Coefficient ◽

Non Profit ◽

Relationship Of ◽

The Relationship

This study is aimed at explaining the effect of leadership style to organizational effectiveness through trust as mediators. The number of samples of this study was 267 university employee respondents at Universitas Negeri Semarang. The sampling technique used was purposive sampling. The methods of collecting data used were observation, interview, and questionnaire. Hypothesis test used was path coefficient value which was done through t-test using Smart PLS 3.0. Leadership style directly gave positive effect to organizational effectiveness. Furthermore, mediation mechanism had been proven that trust gave important role in determining the relationship between leadership style and organizational effectiveness. This study was expected to contribute to management practice in the field of university in which university need pay attention to effective leadership to encourage employees’ trust. As a result, trust can encourage organizational effectiveness. This study also gave contribution to the development of leadership style literature and organizational effectiveness in the field of non-profit organization. This study attempted to answer the need of previous study by adding mediation variable. It was expected that mediation could explain the mechanism of the relationship between leadership style and organizational effectiveness completely. The scope of this study took university field that become novelty and generalization for the previous study.

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Hubungan Peran Suami dan Sikap Ibu Terhadap Pemakaian Kontrasepsi Implant Pada Akseptor KB Di Rumah Sakit Bhayangkara Makassar Tahun 2015

Journal of Islamic Medicine ◽

10.18860/jim.v3i2.8240 ◽

2019 ◽

Vol 3 (2) ◽

pp. 17-25

Author(s):

Risma Putri Utama

Keyword(s):

Family Planning ◽

Contraceptive Use ◽

Sampling Technique ◽

Shared Responsibility ◽

P Value ◽

Chi Square ◽

Contraceptive Devices ◽

Relationship Of ◽

The Relationship

Background: the use of a cotraception tool is a shared responsibility between husband and wife. The results of the study showed that 65% of women wanted the role of a larger husband in the selection of contraceptive devices. An implant contraceptive is one of the contraceptives in the form of implants made of a kind of silatic rubber which contains hormones attached to the upper arm. Support and attitude of a person regarding implants will cause action on the use of implants. Objective: To determine the relationship of the role of the husband and the attitude of the mother to the use of implant contraception in family planning acceptors at Bhayangkara Makassar Hospital in 2015. Methods: The type of research was descriptive analytic. The population in this study were all mothers who used implant contraception in the family planning room of Bhayangkara Hospital in Makassar as many as 184 people. Sampling with accidental sampling technique amounted to 65 samples. Data were analyzed using Chi-Square Statistical Test with p-Value 0.05). Results: There is a relationship between the role of husband and implant contraceptive use (P-Value = 0.036 0.05), there is a relationship between maternal attitudes and implant contraceptive use (P-Value = 0.002 0.05). Conclusion: the role of the husband and the mother's attitude are related to the use of implant contraception.Keywords: husband's role, mother's attitude, implant contraception

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Social Values and Life Skills as Predictors of Organizational Culture: A Study on Teachers

SAGE Open ◽

10.1177/21582440211023179 ◽

2021 ◽

Vol 11 (2) ◽

pp. 215824402110231

Author(s):

Yavuz Bolat ◽

Celalettin Korkmaz

Keyword(s):

Organizational Culture ◽

Life Skills ◽

Social Values ◽

School Leaders ◽

Educational Institutions ◽

Critical Research ◽

Institutional Structures ◽

Relationship Of ◽

The Relationship

Organizational culture is crucial for all living institutional structures and has become a critical research topic. Although different variables have been investigated in the literature as predictors of organizational culture, to our knowledge, the role of social values and life skills as mediators hasn’t been investigated before. This study, therefore, aims to investigate the role of social values and life skills as mediators of organizational culture. The hypotheses of the research were tested in the context of this research aim. The present study, which is in the relational survey model, included 370 participants consisting of teachers and school leaders working in 22 different educational institutions. The findings showed that teachers and school leaders had high levels of organizational culture, social values, and life skills. The relationship of organizational culture with social values and life skills is meaningful and high. Also, the findings indicate a partial effect on mediating organizational culture between social values and life skills.

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Hubungan peran ayah dan dukungan sosial teman sebaya dengan determinasi diri pada remaja pecandu narkoba di klinik pemulihan adiksi medan plus

Tabularasa: Jurnal Ilmiah Magister Psikologi ◽

10.31289/tabularasa.v1i2.268 ◽

2019 ◽

Vol 1 (2) ◽

pp. 138-153

Author(s):

Evicenna Yuris ◽

Nefi Darmayanti ◽

Irna Minauli

Keyword(s):

Social Support ◽

Sampling Technique ◽

Self Determination ◽

Drug Addicts ◽

Addiction Recovery ◽

Peer Social Support ◽

Relationship Of ◽

The Relationship ◽

Effective Contribution

This study aims to determine the relationship of the role of fathers with self-determination, the relationship of peer social support with self-determination, and the relationship between the role of fathers and peer social support with self-determination in adolescent drug addicts. The population in this study were adolescent drug addicts in Medan Plus Addiction Recovery Clinic. A sample of 54 teenagers were taken by purposive sampling technique. The instrument used was a scale of self-determination, the scale of the role of fathers and the scale of peer social support. The results of multiple regression analysis showed a Freg value of 11,071 with p = 0,000 (p 0,005), which indicated that there was a significant relationship between self-determination and the role of fathers with peer social support. Partially, there is a relationship between self-determination with the role of father rxy = 0.543 with p 0.01, and there is a relationship between social support of peers with self-determination rxy = 0.384 with p 0.01. R2 value of 0.303 means the role of fathers and social support of peers together make an effective contribution of 30.3% of self-determination.

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PERAN PERCEIVED VALUE MEMEDIASI HUBUNGAN KUALITAS PELAYANAN DENGAN KEPERCAYAAN KONSUMEN

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2019.v08.i04.p11 ◽

2019 ◽

Vol 8 (4) ◽

pp. 2180

Author(s):

Yenna Kurnia Suseno ◽

Ketut Rahyuda

Keyword(s):

Service Quality ◽

Perceived Value ◽

Sampling Technique ◽

Consumer Confidence ◽

Consumer Trust ◽

Analysis Techniques ◽

Analysis Technique ◽

Relationship Of ◽

The Relationship

The purpose of this study was to explain the effect of service quality on consumer perceived value and trust in Puri Saron Hotel, to explain the effect of perceived value on consumer trust in Puri Saron Hotel, and to explain the role of perceived value mediating the relationship of service quality with consumer trust in Puri Saron Hotel. The sample determination technique in this study uses purposive sampling technique, which is a sample determination technique with certain considerations consisting of foreign tourists who are at least 20 years old and have stayed at Puri Saron Hotel at least once, with a sample size of 100 respondents. The analysis technique used in this study is by using path analysis techniques. Based on the results of the study showed that: 1) Service quality has a positive and significant effect on perceived value at Puri Saron Hotel, 2) Service quality has a positive and significant effect on consumer confidence in Puri Saron Hotel, 3) Perceived value has a positive and significant effect on consumer confidence in Puri Saron Hotel, and 4) Perceived value positively and significantly mediates the influence of service quality on consumer trust. Keywords: service quality, perceived value, consumer trust

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PERAN NILAI EMOSIONAL DALAM MEMEDIASI PENGARUH PERSEPSI KUALITAS TERHADAP NIAT BELI

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2019.v08.i04.p01 ◽

2019 ◽

Vol 8 (4) ◽

pp. 1900

Author(s):

Putu Angga Agusta Bimartha ◽

Ni Made Asti Aksari

Keyword(s):

Purchase Intention ◽

Sampling Method ◽

Sampling Technique ◽

Perceived Quality ◽

Analysis Techniques ◽

Running Shoes ◽

Emotional Value ◽

Relationship Of ◽

The Relationship

This study aims to explain the influence of perceived quality and emotional value towards purchase intention of Nike Running Shoes, and the role of emotional value in mediating the influence of perceived quality on the purchase intention of Nike Running Shoes. This research was conducted on people living in Denpasar City. The population of this study is infinite. The number of samples used was 100 respondents and, was determined using non-probability sampling method with purposive sampling technique. The data was collected through survey using questionnaires and analyzed using path analysis techniques. The results show that quality perception have a positive and significant effect on emotional value, and perceived quality also have a positive and significant effect on purchase intention, while emotional value has a positive and significant influence on purchase intention and is able to mediate the relationship of perceived quality indirectly to purchase intention.

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HUBUNGAN PERAN PENGAWAS MINUM OBAT OLEH KELUARGA TERHADAP PENGETAHUAN KELUARGA PENTINGN PENGOBATAN TBC DI WILAYAH KERJA PUSKESMAS PERAWANG KEC. TUALANG KAB. SIAK 2019

Jurnal Keperawatan Abdurrab ◽

10.36341/jka.v3i2.1123 ◽

2019 ◽

Vol 3 (2) ◽

pp. 53-59

Author(s):

Putri Wulandini ◽

Aulia Sintiawati ◽

Roni Saputra

Keyword(s):

Quantitative Research ◽

Health Workers ◽

Data Entry ◽

Sampling Technique ◽

Cross Sectional ◽

Work Area ◽

The Family ◽

Relationship Of ◽

The Relationship

The family can be used as a Drug Supervisor (PMO), because it is known, trusted and approved, both by health workers and sufferers, in addition it must be respected, respected and live close to sufferers and willing to help sufferers voluntarily. The purpose of this study was to determine the relationship of PMO by families to knowledge about the importance of TB treatment. This research uses quantitative research and correlation design with cross sectional approach. This research was conducted in the Perawang Health Center Work Area Kec. Kab. Kab. Siak The population in the study were all tuberculosis patients, amounting to 150 people. The sample in this study was taken with the Total Sampling technique. Data collection is done by distributing questionnaires containing 30 statements and then processed with steps of editing, coding, data entry, and cleaning, then analyzed by univariate and bivariate. The results showed that the relationship between the role of the PMO by the family against knowledge, it is hoped that officers will further motivate families with TB to make repentance. Keywords: Role of PMO, Family, Knowledge, TB

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Konsentrasi Nitrat dan Fosfat pada Sedimen dan Hubungannya dengan Kelimpahan dan Keanekaragaman Makrozoobentos di Sungai Kreo Semarang Relationship of Nitrate and Phosphate Consetration in Sediments with Macrozoobhentos Abundance and Diversity in Kreo River Semarang

Management of Aquatic Resources Journal (MAQUARES) ◽

10.14710/marj.v9i1.27752 ◽

2020 ◽

Vol 9 (1) ◽

pp. 1-7

Author(s):

Wiwin Try Indrayani ◽

Haeruddin Haeruddin ◽

Supriharyono Supriharyono

Keyword(s):

Sampling Technique ◽

Strong Relationship ◽

Growth And Survival ◽

Purposive Sampling ◽

Sediment Types ◽

Regression Test ◽

Abundance And Diversity ◽

Relationship Of ◽

The Relationship

ABSTRAKSungai Kreo merupakan suatu ekosistem yang di dalamnya terdapat beberapa komponen yang saling berinteraksi. Zat hara nitratdan fosfat biasanya terkandung di dalam air dan sedimen. Peranan nitrat dan fosfat yang terkandung dalam sedimen yang ada di sungai adalah sebagai unsur penting bagi pertumbuhan dan kelangsungan mikroorganisme dasar perairan. Tujuan penelitian ini yakni mengetahui konsentrasi nitrat dan fosfat pada sedimen, mengetahui jenis tekstur sedimen, mengetahui kelimpahan dan keanekaragaman makrozoobentos dan menganalisis hubungan konsentrasi nitrat dan fosfat pada sedimen dengan kelimpahan dan Keanekaragaman makrozoobentos di Sungai Kreo Semarang. Metode penelitian yang digunakan adalah metode eksplanatif. Penentuan stasiun sampling menggunakan teknik purposive sampling. Analisis data menggunakan uji regresi linier berganda dengan software SPSS 16. Hasil penelitian menunjukkan bahwa konsentrasi nitrat berkisar 0,14 mg/l - 0,63 mg/l. Konsentrasi fosfat berkisar 0,01 mg/l - 0,11 mg/l. Jenis sedimen stasiun I: lempung liat berpasir, stasiun II: pasir berlempung dan stasiun III : pasir. Spesies Makrozoobentos yang ditemukan adalah kelas gastropoda (Sulcospira sp, Melanoides sp, Brotia sp Annetome sp, Tarebia sp). Keanekaragaman jenis termasuk dalam keanekaragaman yang rendah (0,23 - 0,25). Hubungan konsentrasi nitrat fosfat terhadap kelimpahan dan keanekaragaman termasuk hubungan kuat (r = 0,675). ABSTRACTKreo River is an ecosystem in which there are several interacting components. Nitrate and phosphate nutrients are usually contained in water and sediments. The role of nitrate phosphate contained in sediments in rivers is an important element for the growth and survival of aquatic microorganisms. The purpose of this study was to determine the concentration of nitrate, phosphate sediment and the type of sediment texture in Semarang Kreo River. As well, to investigate the abundance and diversity of macrozoobentos in the Semarang Kreo River, analyzing the relationship of nitrate and phosphate concentrations in sediments with abundance of macrozoobentos in Semarang Kreo River. The study method was used the explanatory method. Sampling was used purposive sampling technique. Data analysised were multiple linear regression test with SPSS 16 software. The results of study showed that the concentration of nitrate was around 0.14 mg/l - 0.63 mg/l. Phosphate concentrations ranged from 0.01 mg/l - 0.11 mg/l. Station I sediment types: sandy clay loam, station II: clay sand and station III: sand. Macrozoobentos genus found were the gastropod class (Sulcospira sp, Melanoides sp, Brotia sp, Annetome sp, Tarebia sp). The diversity of macrozoobentos is included in the low diversity (0,23-0,25). The strong relationship was found between nitrate phosphate concentration and the abundance and diversity (r = 675).

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Effect of Online Reviews and Crowd Cues on Restaurant Choice of Customer: Moderating Role of Gender and Perceived Crowding

Frontiers in Psychology ◽

10.3389/fpsyg.2021.780863 ◽

2021 ◽

Vol 12 ◽

Author(s):

Muhammad Asghar Ali ◽

Ding Hooi Ting ◽

Muhammad Ahmad-ur-Rahman ◽

Shoukat Ali ◽

Falik Shear ◽

...

Keyword(s):

Sampling Technique ◽

Online Reviews ◽

Purchase Intentions ◽

Restaurant Industry ◽

Survey Method ◽

Online Review ◽

Endogenous Variables ◽

Relationship Of ◽

The Relationship

This study is aimed to identify the relative (direct) effect of online review ratings and perceived crowding on purchase intentions of a consumer. Our study also investigated the contingent effect of gender and perceived crowding between the relationship of exogenous and endogenous variables. This study was conducted in the Malaysian restaurant industry. We applied the purposive sampling technique to identify respondents, the mall intercept survey method was used for data collection. Smart PLS software was applied for data analysis (200 respondents). This study demonstrates through its results that online review ratings and perceived crowding have a positive effect on purchase intentions of a consumer. Moreover, if a consumer perceives crowding at a restaurant, this has a positive contingent effect on the relationship between review ratings and purchase intentions. This demonstrates that the consumer is more inclined to choose a restaurant with a high online review rating and has high perceived crowding at some unfamiliar place. Lastly, no evidence is found for the gender difference between review rating and purchase intentions; however, gender shows contingent effect and results confirmed that males preferred more crowded restaurants as compared to females. There are theoretical and practical implications for managers in the findings of this study.

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