scholarly journals Performance Measurement in Local Government: Institutional Factors

2021 ◽  
Vol 12 (2(S)) ◽  
pp. 35-44
Author(s):  
Rabina Laila ◽  
Ermawati
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Local Governments ◽  
Structural Equation ◽  
City Government ◽  
Institutional Factors ◽  
Equation Modeling ◽  
Management Innovation ◽  
Management Commitment ◽  
The Impact

The purpose of this research is to give empirical evidence of the impact of management commitment, resources, legislative mandate, management innovation, and reward/incentive on performance measurement. This research data was collected through a Google Form, in which 64 questionnaires were sent to the Head of the Planning Subdivision and their staff in each of the Regional Apparatus Organizations in the South Tangerang City Government. With the technique used, census sampling, this study took a quantitative approach employing non-probability sampling. Structural Equation Modeling (SEM) using PLS version 3.0 was used to evaluate the data. Management commitment and legislative mandate have a considerable impact on performance measurement. Meanwhile, resources, management innovation, and reward/incentive do not. This study has implications for local governments in terms of describing how performance measurement is carried out based on institutional factors, as well as making recommendations for improving local government performance measurements in the future to make them more reliable, effective, and efficient.

scholarly journals IMPACT OF MANAGERIAL FACTORS ON FIRM PRODUCTIVITY

2009 ◽  
Vol 12 (15) ◽  
pp. 73-86
Author(s):  
Loan Thi Kim Tran ◽  
Hung Nguyen Bui
Keyword(s):  
Human Resources ◽  
Structural Equation ◽  
Production Management ◽  
Equation Modeling ◽  
Future Research ◽  
Top Management ◽  
Firm Productivity ◽  
Management Commitment ◽  
Top Management Commitment ◽  
The Impact

This study evaluates the impact of managerial factors on firm productivity and the relationship between them. SEM (Structural Equation Modeling) results indicate that managerial factors (including top management commitment, human resources training, production management, customer orientation and organisational communication) explain 55% the variation in firm productivity. The results demonstrate a statistically significiant positive relationship between top management commitment and human resources training (1835), production management (.714). In adition, there is a significiant correlation between managerial factors. Implications for managers and directions for future research are also discussed.

Performance, Satisfaction, or Loss Aversion? A Meso–Micro Assessment of Local Commitments to Sustainability Programs

2020 ◽  
Author(s):  
Aaron Deslatte ◽  
William L Swann ◽  
Richard C Feiock
Keyword(s):  
Local Government ◽  
Organizational Performance ◽  
Local Governments ◽  
Public Management ◽  
Structural Equation ◽  
New Public Management ◽  
Equation Modeling ◽  
Individual Risk ◽  
Meso Level ◽  
Sustainability Program

Abstract A normative assumption of government reform efforts such as New Public Management is that fostering a more innovative, proactive, and risk-taking organizational culture—developing what has been described as an “entrepreneurial orientation” (EO)—improves performance. But in arenas like urban sustainability, performance can be an ambiguous, multifaceted concept. Managers’ assessments of their own nimbleness, innovative thinking, and risk culture are also likely to influence how they interpret the risk-reward balance of opportunities to enhance organizational performance. This study examines how meso-level organizational decisions impact managers’ individual risk-assessments of sustainability initiatives. We do so through a combination of Bayesian structural equation modeling of US local government survey data collected over two time periods, and an artifactual survey experiment with empaneled local government employees. This multimethod design allows us to examine the role of organizational performance and EO—meso-level learning heuristics—in shaping the micro-foundations of managerial risk assessment. The organization-level observational results indicate that local governments engage in risk-seeking behavior in order to minimize their potential for losses of prior effort. Experimental results confirm local government administrators are loss-averse when asked to evaluate the merits of initiating a hypothetical sustainability program.

scholarly journals Impact of an enabling performance measurement system on task performance and job satisfaction

2018 ◽  
Vol 29 (77) ◽  
pp. 194-212 ◽  
Author(s):  
Guilherme Eduardo de Souza ◽  
Ilse Maria Beuren
Keyword(s):  
Job Satisfaction ◽  
Performance Measurement ◽  
Task Performance ◽  
Measurement System ◽  
Structural Equation ◽  
Psychological Empowerment ◽  
Equation Modeling ◽  
Performance Measurement System ◽  
Formal Controls ◽  
The Impact

ABSTRACT This study analyzes the impact of a Performance Measurement System (PMS) with enabling characteristics, mediated by psychological empowerment, on task performance and job satisfaction in a Shared Services Center (SSC). The literature on management controls has sought to identify elements that are capable of improving performance, and the enabling controls associated with psychological empowerment may bring new clues to this discussion. Given the ability of the context to affect individuals’ perceptions, it is important to understand the impacts of controls on satisfaction, which can lead to practices that are more aligned with their expectations and favorable results for the organization. The results of the study indicate that the characteristics of a PMS affect the motivation of individuals, so that implementing systems with enabling characteristics can contribute to employees’ perceptions regarding their control over and autonomy in their work. In the mechanistic structure of the SSC, the way in which PMSs are shaped can avoid potential adverse results from less organic structures in employees’ perceptions of psychological empowerment. A survey was conducted at a SSC located in southern Brazil, which provides administrative, financial, and accounting services. Eighty-eight of the 125 operational employees participated, corresponding to 70% of the total. The research tool used was based on the assertions of the studies conducted by Mahama and Cheng (2013), Spreitzer (1995), Tarrant and Sabo (2010), and Van Der Hauwaert and Bruggeman (2015). Structural Equation Modeling was used to test the hypotheses. Evidence drawn from the research indicates that the use of an enabling PMS can contribute to the balance needed in companies between levels of formal controls and psychological empowerment to obtain employee job satisfaction and task performance.

scholarly journals Implementation of Accrual-Based Government Accounting Standards in Indonesia: A Review of Organizational Factors

2021 ◽  
Vol 13 (5(J)) ◽  
pp. 22-31
Author(s):  
Vania Talitha ◽  
Khoirul Aswar
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Structural Equation ◽  
Quantitative Research ◽  
Accounting Standards ◽  
Organizational Factors ◽  
Organization Culture ◽  
Equation Modeling ◽  
Regional Government ◽  
Government Accounting

The purpose of this quantitative research is to test and prove empirically the effect of applying accrual-based accounting standards in Indonesia. The population in this study is the head of the financial subdivision and the financial staff of the regional government organizational unit in the DKI Jakarta province. The study used the random sampling method and managed to collect 84 respondents. Structural Equation Modeling (SEM) is used in this study as a data analysis test tool using Smart PLS software version 3.0. The results show that the quality of human resources and organizational commitment has a significant effect on the application of accrual-based accounting standards in Indonesia. Meanwhile, training and organization culture does not have a significant influence on the implementation of accrual-based accounting standards in Indonesia. The contribution for local government to improve their performance in reporting local government financial statements (LKPD) and assess their conformity with accounting standards in accordance with PP No. 71 of 2010 and ensure that the adoption of accrual-based accounting standards has been thoroughly established in local governments.

scholarly journals Motivasi, Kepuasan Kerja, Komitmen Pegawai Akuntansi dan Kualitas Laporan Keuangan Pemerintah Daerah pada Pemerintah Kota Depok

2014 ◽  
Vol 1 (02) ◽  
pp. 187-199
Author(s):  
Baja Lodhrakentjana ◽  
Elvira Luthan
Keyword(s):  
Job Satisfaction ◽  
Financial Management ◽  
Local Governments ◽  
Structural Equation ◽  
Central Government ◽  
Good Governance ◽  
Financial Statements ◽  
City Government ◽  
Equation Modeling

ABSTRACT Public demand for good governance is increasing. This encouraged the central government and local governments to implement the public accountability. One indicator of the performance of local governments in the field of financial management indicated on the output of the quality of the financial statements are realized by the opinion of local government financial statements based on the audit by the Supreme Audit Agency (BPK). This study aimed to examine the effect of motivation, job satisfaction and commitment to quality financial statements regional governments made by employees who handle accounting on regional work units and the Regional Finance Management Unit (SKPD and SKPKD) Depok city government. Data analysis was performed using Structural Equation Modeling (SEM) with aid Linear Structural Relations (Lisrel). The results show that the motivation, job satisfaction and commitment is positively related and significant effect on the quality of financial reporting. ABSTRAK Tuntutan masyarakat terhadap pengelolaan pemerintahan yang baik semakin meningkat. Hal ini mendorong pemerintah pusat dan pemerintah daerah untuk menerapkan akuntabilitas publik. Salah satu indikator kinerja pemerintah daerah di bidang pengelolaan keuangan ditunjukkan dari keluaran berupa kualitas laporan keuangan yang diwujudkan oleh opini laporan keuangan pemerintah daerah berdasarkan audit oleh Badan Pemeriksa Keuangan (BPK). Penelitian ini bertujuan untuk menguji pengaruh motivasi, kepuasan kerja dan komitmen terhadap kualitas laporan keuangan pemerintah derah yang dibuat oleh pegawai yang menangani akuntansi pada Satuan Kerja Perangkat Daerah dan Satuan Kerja Pengelola Keuangan Daerah (SKPD dan SKPKD) pemerintah kota Depok. Analisis data dilakukan dengan menggunakan Structural Equation Modelling (SEM) dengan bantuan Linear Structural Relation (Lisrel). Hasil pengujian menunjukkan bahwa motivasi, kepuasan kerja dan komitmen berhubungan positif dan berpengaruh signifikan terhadap kualitas laporan keuangan. JEL Classification: H53

scholarly journals Motivasi, Kepuasan Kerja, Komitmen Pegawai Akuntansi dan Kualitas Laporan Keuangan Pemerintah Daerah pada Pemerintah Kota Depok

2014 ◽  
Vol 1 (02) ◽  
pp. 187-199
Author(s):  
Baja Lodhrakentjana ◽  
Elvira Luthan
Keyword(s):  
Job Satisfaction ◽  
Financial Management ◽  
Local Governments ◽  
Structural Equation ◽  
Central Government ◽  
Good Governance ◽  
Financial Statements ◽  
City Government ◽  
Equation Modeling

ABSTRACT Public demand for good governance is increasing. This encouraged the central government and local governments to implement the public accountability. One indicator of the performance of local governments in the field of financial management indicated on the output of the quality of the financial statements are realized by the opinion of local government financial statements based on the audit by the Supreme Audit Agency (BPK). This study aimed to examine the effect of motivation, job satisfaction and commitment to quality financial statements regional governments made by employees who handle accounting on regional work units and the Regional Finance Management Unit (SKPD and SKPKD) Depok city government. Data analysis was performed using Structural Equation Modeling (SEM) with aid Linear Structural Relations (Lisrel). The results show that the motivation, job satisfaction and commitment is positively related and significant effect on the quality of financial reporting. ABSTRAK Tuntutan masyarakat terhadap pengelolaan pemerintahan yang baik semakin meningkat. Hal ini mendorong pemerintah pusat dan pemerintah daerah untuk menerapkan akuntabilitas publik. Salah satu indikator kinerja pemerintah daerah di bidang pengelolaan keuangan ditunjukkan dari keluaran berupa kualitas laporan keuangan yang diwujudkan oleh opini laporan keuangan pemerintah daerah berdasarkan audit oleh Badan Pemeriksa Keuangan (BPK). Penelitian ini bertujuan untuk menguji pengaruh motivasi, kepuasan kerja dan komitmen terhadap kualitas laporan keuangan pemerintah derah yang dibuat oleh pegawai yang menangani akuntansi pada Satuan Kerja Perangkat Daerah dan Satuan Kerja Pengelola Keuangan Daerah (SKPD dan SKPKD) pemerintah kota Depok. Analisis data dilakukan dengan menggunakan Structural Equation Modelling (SEM) dengan bantuan Linear Structural Relation (Lisrel). Hasil pengujian menunjukkan bahwa motivasi, kepuasan kerja dan komitmen berhubungan positif dan berpengaruh signifikan terhadap kualitas laporan keuangan. JEL Classification: H53

scholarly journals Natural Resources Investment of Oil and Gas and Regional Development Impact on Community Empowerment

2015 ◽  
Vol 47 (1) ◽  
pp. 60
Author(s):  
Ridwan Nyak Baik
Keyword(s):  
Local Government ◽  
Regional Development ◽  
Structural Equation ◽  
Oil And Gas ◽  
Positive Impact ◽  
Oil And Gas Industry ◽  
Positive Influence ◽  
Community Empowerment ◽  
Equation Modeling ◽  
The Impact

This study was done in Bekasi district, at West Java, Indonesia, with the aims to analyze the management of upstream activities (exploration and production) of oil and gas industry and its impact on improving the quality of infrastructure, the equal benefits proportion for the corporation, local government and society, and CSR programs that would affect the community empowerment. The analysis would be calculated based on the per capita income, the number of medical personals, and the number of teachers. Based on that calculation, this study analyzed the impact of oil and gas activities to the regional development of the area under this study. Analysis of regional development was calculated through number of industry in the area, the economic growth, and local government revenue that affects community empowerment in Bekasi.Analyzed by structural equation modeling (SEM), the results showed that: (1) management of upstream oil and gas activities in this area have a positive influence, but no significant effect on community empowerment; (2) management of upstream oil and gas activities have a significant positive impact on regional development; (3) regional development has a significant positive impact on community empowerment; (4) management of upstream oil and gas activities have a greater positive influence towards community empowerment through regional development, because of the multiplier effect of the development of the region.

scholarly journals Structural equation modeling of mental health in gentrifying neighborhoods in Austin, Texas

Open Health ◽  
2021 ◽  
Vol 2 (1) ◽  
pp. 21-39
Author(s):  
Ayodeji Emmanuel Iyanda ◽  
Yongmei Lu
Keyword(s):  
Mental Health ◽  
Structural Equation ◽  
The United States ◽  
Life Course Perspective ◽  
City Government ◽  
Equation Modeling ◽  
Depression Symptoms ◽  
Bivariate Correlation ◽  
The Impact ◽  
The City

Abstract Having poor mental health can be life-threatening, and problems tied to it are prevalent in communities across the United States (US). The city of Austin is one of the ten cities in the US undergoing rapid urban gentrification; however, there is insufficient empirical evidence on the impact of this process on residents’ health. Consequently, this study explored the concept of weathering and life course perspective using data of 331 residents recruited from two regions endemic with gentrification to assess the health impacts of gentrification. We used a triangulation method including univariate, bivariate correlation, and multiple linear regression implemented through the structural equation model to examine the complex pathways to three health outcomes—measured stress, self-rated mental health, and depression symptoms. Bivariate Pearson’s correlation indicated a significant positive association between gentrification score and mental health symptoms and stress. However, the direct association between gentrification and depression disappeared in the causal/path model. In support of the weathering hypothesis, this study found that stress score was directly related to the adulthood depression score. Therefore, this research builds on the accumulating evidence of environmental stress and mental health in the US’s rapidly changing physical and sociocultural environment. Hence, implementing and guaranteeing social equity of resources will improve residents’ health and reduce the cost of health care spending at both the household level and the city government level.

Does climate for creativity mediate the impact of servant leadership on management innovation and innovative behavior in the hotel industry?

2020 ◽  
Vol 32 (8) ◽  
pp. 2497-2517 ◽  
Author(s):  
Osman M. Karatepe ◽  
Mohammed Aboramadan ◽  
Khalid Abed Dahleez
Keyword(s):  
Servant Leadership ◽  
Social Exchange ◽  
Structural Equation ◽  
Equation Modeling ◽  
Management Innovation ◽  
Servant Leaders ◽  
Innovative Behavior ◽  
Content Type ◽  
Hotel Employees ◽  
The Impact

Purpose Drawing from theory of organizational creativity, servant leadership (SEL), social exchange and social learning theories, this paper aims to propose a research model where climate for creativity mediates the influence of SEL on management innovation and innovative behavior. The model also investigates the linkage between innovative behavior and management innovation. Design/methodology/approach Data collected from Arab hotel employees in Palestine were used to gauge the aforesaid linkages through structural equation modeling. Common method variance was checked through an unmeasured latent method factor. Findings The results reveal that climate for creativity mediates the impact of SEL on management innovation and innovative behavior. Successful SEL practices enable the organization to have climate for creativity, which, in turn, leads to management innovation and innovative behavior. Furthermore, hotel employees’ innovative behavior fosters management innovation. Practical implications Top management should have a high level of commitment to the SEL philosophy, which boosts climate for creativity and innovative behavior. It should also capitalize on climate for creativity to activate management innovation. In such an environment, management has to ensure that the supervisors are servant leaders and non-managerial employees are the potential servant leaders. Once employees are trained, empowered and rewarded in an environment which highlights effective SEL practices, they will be more eager to contribute to the company by exhibiting innovative behavior at elevated levels. Originality/value Despite a number of studies in the current literature, evidence concerning the effect of SEL on management innovation and innovative behavior simultaneously is scarce. There is still a dearth of evidence pertaining to the underlying mechanism through which SEL fosters management innovation and innovative behavior. In addition, evidence appertaining to the impact of innovative behavior on management innovation is scarce. The study fills in these voids.

scholarly journals Determinant of Fraud and Unethical Behavior as Intervening Variable on Local Government in Indonesia

2020 ◽  
pp. 130-143
Author(s):  
Amirah Andika Rifdayanti ◽  
◽  
Tertiarto Wahyudi ◽  
Yusnaini Yusnaini ◽  
◽  
...  
Keyword(s):  
Local Government ◽  
Moral Reasoning ◽  
Internal Control ◽  
Financial Management ◽  
Unethical Behavior ◽  
Structural Equation ◽  
City Government ◽  
Equation Modeling ◽  
Online Questionnaire ◽  
Study Results

Among all sectors, the government sector is in second place by the number of frauds. According to the Global Corruption Barometer (2020), Indonesia ranks third in terms of corruption among Asian countries. The purpose of this study is to determine the factors influencing fraud with unethical behavior as intervening variable on local government in Indonesia. Palembang City was included in 14 cities that contributed State Civil Apparatus involved fraud case in Indonesia. Therefore the sample in this study was 165 State Civil Apparatus with a minimum position as financial management staff from 33 Palembang City Government Offices. Data for the study were collected by online questionnaire. For data processing and analysis the author used Smart PLS – software with graphical user interface for variance-based structural equation modeling using the partial least squares path modeling method. The study results show that internal control, compensation suitability, moral reasoning and religiosity had an effect on fraud with unethical behavior as an intervening variable. Internal control is very important to provide protection for agencies against human weakness and to minimize the possibility of errors and actions that are not in accordance with the rules. Proportional compensation can lead to satisfaction with the commission received. Thus, it reduces unethical behavior. An individual's moral reasoning is one of the factors leading to ethical and unethical behavior. Individuals who have a better moral understanding will obey all applicable rules and policies so as to avoid unethical behavior. The level of a person's religiosity can determine a person's behavior because individuals who have a high level of religiosity will obey the values or rules that have been established by their religion. Individuals who have better religious values will find it easier to avoid and overcome fraud.

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