scholarly journals The Relationship between Organizational Commitment and Quality of Public Budget Preparation

2011 ◽  
Vol 3 (6) ◽  
pp. 345-359
Author(s):  
Z-John Liu
Keyword(s):  
Organizational Commitment ◽  
Analysis Method ◽  
Public Budget ◽  
Budget Planning ◽  
Independent Variables ◽  
Negative Effect ◽  
Task Uncertainty ◽  
The Relationship ◽  
And Task

The study explores the relationship between organizational commitment of workers in public sectors and the quality of budget preparation. Through questionnaire survey, the study is conducted on people working on budget planning and preparation. The multi-layer regression analysis method implemented on empirical evidence finds that organizational commitment and task uncertainly each have significantly positive and negative effect on the quality of budget preparation, respectively, while under a high task uncertainty, the retrospective effects of independent variables have significant effect on quality of budget preparation. Based on the above findings, the study proposes that an enhancement on organizational commitment of budget preparers will help to increase the quality of budget preparation.

The Impact of Competitive Quasi-Market on Service Delivery in Benue State University, Makurdi Nigeria

GIS Business ◽  
2019 ◽  
Vol 14 (4) ◽  
pp. 85-98
Author(s):  
Idoko Peter
Keyword(s):  
Service Delivery ◽  
A Priori ◽  
Least Square ◽  
Secondary Source ◽  
State University ◽  
Ordinary Least Square ◽  
Negative Effect ◽  
The Impact ◽  
The Relationship

This research the impact of competitive quasi market on service delivery in Benue State University, Makurdi Nigeria. Both primary and secondary source of data and information were used for the study and questionnaire was used to extract information from the purposively selected respondents. The population for this study is one hundred and seventy three (173) administrative staff of Benue State University selected at random. The statistical tools employed was the classical ordinary least square (OLS) and the probability value of the estimates was used to tests hypotheses of the study. The result of the study indicates that a positive relationship exist between Competitive quasi marketing in Benue State University, Makurdi Nigeria (CQM) and Transparency in the service delivery (TRSP) and the relationship is statistically significant (p<0.05). Competitive quasi marketing (CQM) has a negative effect on Observe Competence in Benue State University, Makurdi Nigeria (OBCP) and the relationship is not statistically significant (p>0.05). Competitive quasi marketing (CQM) has a positive effect on Innovation in Benue State University, Makurdi Nigeria (INVO) and the relationship is statistically significant (p<0.05) and in line with a priori expectation. This means that a unit increases in Competitive quasi marketing (CQM) will result to a corresponding increase in innovation in Benue State University, Makurdi Nigeria (INVO) by a margin of 22.5%. It was concluded that government monopoly in the provision of certain types of services has greatly affected the quality of service experience in the institution. It was recommended among others that the stakeholders in the market has to be transparent so that the system will be productive to serve the society effectively

scholarly journals THE DEVELOPMENT OF THE QUALITY MANAGEMENT SYSTEM IN TERMS OF KNOWLEDGE MANAGEMENT / KOKYBĖS VADYBOS SISTEMŲ TOBULINIMAS ŽINIŲ VADYBOS ASPEKTU

2011 ◽  
Vol 3 (4) ◽  
pp. 113-119
Author(s):  
Romualdas Vitkauskas
Keyword(s):  
Knowledge Management ◽  
Quality Management ◽  
Quality Management System ◽  
Analysis Method ◽  
Continual Improvement ◽  
Correlation Analysis Method ◽  
Product And Process ◽  
Quality Of Products ◽  
The Relationship

The interaction of quality management and knowledge man­agement are analyzed quite widely in scientific literature and discussed with reference to various models integrating these two management theories. However, there are not enough precise tools that could provide a possibility of improving the quality of products and services through knowledge management. To this end, the article examines the already existing models for the interaction between quality management and knowledge management. The results of a survey on Lithuanian industry show what organizational knowledge is the most important while implementing quality management principles aimed at improving quality. The correlation analysis method showed the relationship between quality management principles (process approach, continual improvement, management, facts) and the factors defining the product and process quality (the extent of determining process execution time, process resources, costs of process stages, indicators for products and/or services, the dura­tion of the process, the extent of measuring indicators, the extent of collecting information on indicators, the extent of collecting information about the costs of the process). Santrauka Kokybės vadybos ir žinių vadybos sąveika mokslinėje literatūroje analizuojama gana plačiai, aptariami įvairūs sąveikos modeliai integruojant šias dvi vadybos teorijas. Tačiau nepakankamai nagrinėjamos konkrečios priemonės, kuriomis būtų galima pagerinti produktų ir paslaugų kokybę pasitelkiant žinių vadybą. Tuo tikslu straipsnyje analizuojami jau egzis­tuojantys kokybės vadybos ir žinių vadybos sąveikos modeliai bei pateikiami Lietuvos pramonės įmonių tyrimo rezultatai, parodantys, kokios organizacinės žinios svarbiausios įgyvendinant kokybės vadybos principus, skirtus kokybei gerinti. Taikant koreliacinės analizės metodą nustatyta, kad egzistuoja ryšys tarp kokybės vadybos principų (procesinio požiūrio, nuolatinio gerinimo, valdymo remiantis faktais) įgyvendinimo lygio ir veiksnių, apibūdinančių produktų ir procesų kokybę (procesų įvykdymo laiko nustatymas, procesų išteklių nustatymas, procesų etapų išlaidų nustatymas, produktų ir (ar) paslaugų rodiklių nustatymas, rodiklių matavimas, rodiklių informacijos rinkimas, informacijos apie proceso trukmę nustatymas ir informacijos apie proceso išlaidas rinkimas).

Examining a Model of Human Resource Performance in Tourism Destination After Pandemic

2021 ◽  
Vol 25 (2) ◽  
pp. 175
Author(s):  
Dian Marlina Verawati, Andhatu Achsa, Ivo Novitaningtyas
Keyword(s):  
Organizational Commitment ◽  
Human Resource ◽  
Structural Equation ◽  
Equation Model ◽  
Mediating Effect ◽  
Analysis Method ◽  
Tourism Destination ◽  
Collection Method ◽  
Leadership Motivation ◽  
The Relationship

During the new normal era after pandemic Covid-19, the tourism destination needs to struggle and adapt for recovery. This process requires optimal human resource performance. The objective of this study is to examine the model of human resource performance in tourism destination after pandemic. Leadership, motivation, and organizational commitment are consider as the antecedents of human resource performance. This study implements a quantitative approach. The data collection method used a questionnaire that distributed to 105 employees in Balkondes as respondent. The data analysis method used Structural Equation Model (SEM) with AMOS. The results show that leadership, motivation, and organizational commitment have a positive and significant effect on human resource performance. The results also show that organizational commitment has mediating effect on the relationship between leadership toward human resource performance, and motivation toward human resource performance.

scholarly journals Analyzing the Relationship between Personnel's Education and Psychological Competence on Quality of Service: The Mediation Role of Organization Commitment in Ministry of the Interior

2016 ◽  
Vol 10 (3) ◽  
pp. 117
Author(s):  
Omid Ahmadi ◽  
Abdolali Keshtegar ◽  
Mohammad Ghasemi
Keyword(s):  
Quality Of Service ◽  
Organizational Commitment ◽  
Structural Equation ◽  
Statistical Population ◽  
Alpha Level ◽  
Psychological Competence ◽  
Correlational Method ◽  
The Relationship

<p>The goal of the present paper is to analyze the effect of personnel's education and psychological competence on<br />quality of service. The mediation role of organizational competence in Ministry of the Interior is of<br />descriptive-correlational method. To do that, the standard questionnaire psychological competence by Spriters<br />(1995), personnel education and quality of service by Deher (2015) and organizational commitment by Alen and<br />Mier (1990) were used. The statistical population of the research includes all personnel of Ministry of the<br />Interior which are 1600 subjects. Based on Cochran's formula, 3100 subjects were selected randomly. In order to<br />analyze data the Pearson's correlation test and structural equation of data analysis were used by SPSS and AMOS<br />software. The findings of the research indicate that personnel's education has a positive effect on organizational<br />competence and quality of service (with Alpha level of 0.05). Moreover, the psychological competence is<br />positively affect the quality of service (with Alpha level of 0.05) and organizational commitment affect the<br />quality of service. Finally, it was revealed that the personnel training through organizational commitment affect<br />the quality of service. But, psychological competence does not affect the quality of service through<br />organizational commitment. Moreover, psychological competence does not affect the organizational commitment.<br />The significance levelof the model turned out to be more than the first type error (0.05). This shows that the<br />significant adaption of the estimated model with the present research model. Furthermore, the AGFI and GFI<br />indicators are more than the estimated value (0.9). These indicators show that the model has a capability in<br />estimating the ratio of each factor.</p>

scholarly journals Hubungan Antara Kualitas Guru dengan Prestasi Belajar Siswa pada Mata Pelajaran Housekeeping

Media Wisata ◽  
2021 ◽  
Vol 12 (1) ◽  
Author(s):  
Sri Larasati
Keyword(s):  
Student Achievement ◽  
Data Analysis ◽  
Teacher Quality ◽  
Test Data ◽  
Moment Analysis ◽  
Analysis Method ◽  
Improve Performance ◽  
Employment Practices ◽  
The Relationship

Teacher Quality is one factor that determines student achievement, the research to find out the relationship and contribution to the quality of teachers to student achievement in subjects Housekeeping. This Reseach is expected to expective to be useful for teachers to improve performance. To measure student achievement are used Pearson Product Moment analysis method. Of test data analysis can be seen that there is asignificant relationship with the teacher quality anatara student achiement, which toount (7.09423) is greater than ttable (2.021). Whereas the contribution of teacher quality on student achiement is the amount of KP 46.64% while the remaining 53.36% is determinedby other variables is one of the largest employment practices in the industry.

scholarly journals Budget performance indicators: theoretical and practical aspects

2021 ◽  
Vol 2021 (1) ◽  
pp. 46-63
Author(s):  
Serhii YUSHKO ◽  
Keyword(s):  
Budget Deficit ◽  
The State ◽  
Planning System ◽  
Budget Management ◽  
Budget Planning ◽  
Absolute Value ◽  
Before And After ◽  
The Relationship ◽  
Budget Execution

The article examines the indicators on the basis of which the budget execution in Ukraine is assessed. Budget revenues and expenditures are characterized. The paper demonstrates the features of calculating the budget deficit (surplus) in Ukraine before and after 2004 year, emphasizing that despite the special place of this indicator in the budget planning system, for various reasons for a number of years there was neglect of current regulations legislation and world experience in budget deficit management. It is emphasized the imperfection of the budget deficit indicator due to its inherent shortcomings, concluding that the absolute value of the budget deficit is important in connection with another indicator – budget financing. The components of budget financing are named and characterized. It was found that the most important role in the context of balancing the main budget of the state belongs to debt operations. It is demonstrated the relationship between indicators of budget deficit and financing (their modular values are the same), revenues and expenditures (identical provided the balances at the beginning and end of the reporting period), net borrowing and the amount of public debt (the value of the latter increases / decreases by the amount net borrowing). The examples of specific budget years demonstrate the facts of exceeding the total amount of funding (budget deficit) by net borrowings of the state; the conclusion about the significance of the indicator of net borrowings in assessing the state of public finances is drawn; the need for further search for ways to improve the quality of budget management, thoughtful borrowing planning, the implementation of active budget operations with securities is stressed.

scholarly journals ANALISIS PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA MANADO

2014 ◽  
Vol 9 (4) ◽  
Author(s):  
Ayu Try Setiyoningrum ◽  
Jantje Tinangon ◽  
Heince R.N Wokas
Keyword(s):  
Quality Of Service ◽  
Analysis Method ◽  
Research Results ◽  
Independent Variables ◽  
Compliance Level ◽  
Tax Audit ◽  
The Individual

This study aims to analyze the influence of tax audit against the compliance level of corporate taxpayer to fulfilling the taxation obligations in KPP Pratama Manado(Manado Small Tax Office). The analysis method used in this research is descriptive to describe the influence of tax audit against the compliance level of corporate taxpayer to fulfilling the taxation obligations in KPP Pratama Manado. Based on the partial research results note that taxation has an influence on the socialization of individual taxpayer compliance, quality of service tax authorities have no effect on an individual taxpayer compliance and tax penalties have no effect on an individual taxpayer compliance. While based on research results simultaneously, socialization taxation, quality of service tax authorities and tax penalties as independent variables jointly affect the individual taxpayer compliance. Suggestions for KPP Pratama Manado is tax officials should be more active in conducting counseling and socialization taxes, behave professionally to serve taxpayers and improve tax penalties for taxpayers who do not comply.

scholarly journals The effect of diversification on firm performance: Evidence from Listed Companies in Vietnam

2021 ◽  
Vol 9 (02) ◽  
pp. 2072-2180
Author(s):  
Dai Long Khuc ◽  
Thi Thu Bui ◽  
Quynh Mai Ha
Keyword(s):  
Firm Performance ◽  
Gender Diversity ◽  
Supervisory Board ◽  
Listed Companies ◽  
Ceo Duality ◽  
Return On Equity ◽  
Independent Variables ◽  
Negative Effect ◽  
And Gender ◽  
The Relationship

The study was conducted to investigate the relationship between diversification on Board and firm performance. The investigation has been performed using panel data procedure for a sample of 204 Vietnamese listed companies in two different groups: Large cap and Mid cap, listed in HOSE and HNX during the period of five years from 2015 to 2019. The study uses three performance measures (including return on equity, return on asset, Tobin’s Q) as dependent variable. The independent variables for measurement of diversification on Board are the number of females and the diversification for Supervisory Board are the number of females only. Other independent variables are average age of Board member, CEO duality and the number of independent directors. The results indicated that firm performance have positive relationship with nationality diversity on Board and gender diversity on Supervisory Board. CEO duality shows a significant result of negative effect on firm performance.

scholarly journals KETERKAITAN PERTUMBUHAN PENJUALAN PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG, DAN PERPUTARAN KAS TERHADAP PROFITABILITAS PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA

2021 ◽  
Vol 5 (2) ◽  
pp. 781
Author(s):  
Sugiyarmasto Sugiyarmasto ◽  
Erlina Setyaningrum
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Sales Growth ◽  
Analysis Method ◽  
Independent Variables ◽  
Dependent Variables ◽  
Regression Test ◽  
Inventory Turnover ◽  
Relationship Of ◽  
The Relationship

The research aims to determine and provide empirical evidence of , sales growth inventory turnover, receivables Turnover, and significant cash turnover on profitability in LQ 45 Company on Indonesia Stock Exchange year 2016-2018. The samples in this study used purposive sampling so obtained 21 company samples from 45 LQ 45 company population listed on the Indonesia Stock Exchange, with 63 observations of financial statements (21 companies x 3 years of financial statements warning). Dependent variables in this study, namely profitability. While independent variables in this study, sales growth namely inventory turnover, turnover receivables, , cash turnover. The data analysis method used is a type of multiple regression test to test the relationship of independent variables with the dependents The results of the research hypothesis testing proved that the turnover of receivables, and cash turnover significantly positively affect profitability. And sales growth has a negative and significant effect on profitability. While inventory turnover has a negative and insignificant effect on profitability in LQ 45 company in the Indonesia Keywords: sales growth,inventory turnover, turnover receivable, cash turnover,profitability

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