scholarly journals Good University Governance: Budgeting Participation and Internal Control

2019 ◽  
Vol 14 (1) ◽  
pp. 1-18
Author(s):  
Rulyanti Susi Wardhani ◽  
◽  
Taufiq Taufiq ◽  
Luk Luk Fuadah ◽  
Saadah Siddik ◽  
...  
Keyword(s):  
Agency Theory ◽  
Internal Control ◽  
Sampling Method ◽  
University Governance ◽  
Audit Committees ◽  
Primary Data ◽  
Communication Climate ◽  
Analysis Techniques ◽  
Budgetary Participation ◽  
Partial Effects

The purpose of this study was to examine the simultaneous and partial effects of budgeting participation and internal control on good university governance at Bangka Belitung University and State Manufacturing Polytechnic of Bangka Belitung Islands, Indonesia. Data collection used a saturated sampling method of 485 consisting of all employees and lecturers at the two colleges. Estimation models were built based on previous research studies and the Agency Theory. Data analysis techniques used multiple regression analysis along with testing classical assumptions using a Likert scale on primary data. The results of the study showed that budgetary participation and internal control have a positive and significant effect on good university governance both simultaneously and partially, where internal control is the dominant variable influencing good university governance. This illustrates the alignment of findings with the Agency Theory. The implications for the future are that the Bangka Belitung University and the State Manufacturing Polytechnic continue to pay attention to internal control to create a resonance of good university governance towards the internationalization of higher education. In this study only two variables were used that affect good university governance. Other influences also play a role in the improvement including audit committees, organizational culture, and organizational communication climate that can be addressed by future researchers. Keywords: good university governance, budgeting participation, internal control

scholarly journals HUBUNGAN ANGGARAN PARTISIPASI DAN BUDGETARY SLACK DENGAN INTERNAL CONTROL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS DI PTS KABUPATEN JOMBANG)

2019 ◽  
Vol 2 (1) ◽  
pp. 71-86
Author(s):  
Rachma Agustina ◽  
Sri Trisnaningsih
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Quality ◽  
Internal Control ◽  
Quantitative Research ◽  
Sampling Method ◽  
Budgetary Slack ◽  
Analysis Techniques ◽  
Study Population ◽  
Budgetary Participation

This study aims to determine the direct effect of budgetary participation on budgetary slack; the effect of the interaction between internal control and budgetary participation on budgetary slack. This type of quantitative research with purposive sampling method. The study population was 204 managers from 9 PTS, while a sample of 51 from 6 PTS in Jombang. Data analysis techniques with the SPSS program use data quality tests, classic assumption tests and hypothesis testing in the form of Moderated Regression Analysis (MRA). The results showed that budgetary participation did not affect budgetary slack directly, the interaction of internal control with budgetary participation did not affect budgetary slack.

Analisis Kualitas Pelayanan Pada Unit Perijinan Angkutan Dan Kendaraan Wajib Uji Dinas Perhubungan Kabupaten Karanganyar

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Fachry Prasetyo ◽  
Priyanto Susiloadi
Keyword(s):  
Performance Analysis ◽  
Service Quality ◽  
Sampling Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Good Service ◽  
Analysis Techniques ◽  
User Community ◽  
Customer Perceptions ◽  
Level Of Satisfaction

Good service quality in public services will give an impetus to the user community to give a good assessment. Good service by the State Civil Servants (ASN) in the Transportation Obligatory Licensing Unit (UPAKWU) in the Karanganyar District Transportation Department was apparently still receiving complaints from the service user community. This shows that there are still some shortcomings in the implementation of the service system in the office. The sampling technique uses accidental sampling method. The data used are primary data obtained directly from respondents by providing a list of questions or questionnaires. Data analysis techniques using Importance-Performance Analysis (IPA) are used to measure the level of satisfaction of someone over the performance of other parties, and Cartesian Diagrams to determine service indicators that satisfy or do not satisfy consumers. The results showed that: Service quality in UPAKWU Karanganyar Regency according to customer perceptions has not been satisfactory, despite having good service performance / above average. This is based on the results of the Importance Performance Analysis analysis which gets a result of 94.36% (Total Tki

Pengaruh Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Dewi Kusuma Wardani
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Path Analysis ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Positive Effect ◽  
Special Region

The purpose of this research is to know, the influence of e-samsat program to the satisfaction of service quality, the influence of the satisfaction of service quality to the compliance of motor vehicle taxpayer, the influence of e-samsat program to the compliance of the motor vehicle taxpayers, and to know the effect of e-samsat program on compulsory compliance motor vehicle tax through satisfaction of service quality as intervening variable in Special Region of Yogyakarta. We use primary data. The sample of research is 75 taxpayers but the sample that can be processed only 74.The sampling method used is purposive sampling. Data analysis techniques used path analysis, t test, F test, and R2 test. Based on result of research by using path analysis that, e-samsat program have a significant positive effect to service quality satisfaction, service quality satisfaction has a significant positive effect to vehicle taxpayer compliance, e-samsat program has a significant positive effect on vehicle taxpayer compliance and program e-samsat has a significant positive effect on the compliance of motor vehicle taxpayers through the satisfaction of service quality.Keywords: e-samsat program, service quality satisfaction, and taxpayer compliance

scholarly journals A Study on Adapting of Afghan Students in Universities of Turkey

2018 ◽  
Vol 6 (10) ◽  
Author(s):  
Ahmad Jawid Muradi ◽  
Ismet BOZ ◽  
Mirwas AZAMI
Keyword(s):  
Interpersonal Relationships ◽  
Cultural Adaptation ◽  
Sampling Method ◽  
Primary Data ◽  
Nonparametric Analysis ◽  
Educational Levels ◽  
Analysis Techniques ◽  
Turkish Government ◽  
Research Findings ◽  
Online Sampling

The aim of the study is to propose a solution by examining the adaptation problems experienced by the Afghan students who are studying in different faculties and departments of various universities of Turkey. The survey based on the primary data collected by online sampling method and 60 different questions from Afghan students studying in Turkey by August 2017. In the analysis of the obtained data, SPSS version 21.0 program was used and parametric and nonparametric analysis techniques applied in the direction of research findings. The survey has been done in 49 various universities, 12 different faculties, and 161 students. Among the participants 39.1% had scholarships from the Turkish government (YTB), 26.7% were supported by the Afghanistan government, and 34.2% were studying by their own financial possibilities. All of the students came from Afghanistan for education purposes. Their parents' economic and educational levels are good; nearly all of them are well-educated people. Most of the students are living in dormitories, and they are happy to study in Turkey. They don't have any problems with interpersonal relationships and cultural adaptation with other students in dorms, as well as with people in Turkey.

scholarly journals Kualitas Pelayanan Fiskus, Dimensi Keadilan, Kesadaran Wajib Pajak dan Kepatuhan Wajib Pajak Orang Pribadi

2018 ◽  
Vol 5 (02) ◽  
pp. 201-212
Author(s):  
Pipit Awwalina Farihin Yadinta ◽  
Suratno Suratno ◽  
J.M.V Mulyadi
Keyword(s):  
Sampling Method ◽  
Tax Compliance ◽  
Jel Classification ◽  
Primary Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
Questionnaire Method ◽  
Positive Effect

ABSTRACT This study aims to test and analyze empirically the effect of tax authority service quality, justice dimensions and taxpayer awareness on individual tax compliance. A common problem in this study is that the level of mandatory compliance in Tax Service Office in Depok has fluctuated every year. The population in this study is an individual taxpayer in Tax Service Office Depok. Until the end of 2015 there were 241,518 active taxpayers. Sampling is done by proportional sampling method. The number of samples is determined by 110 people. The primary data collection method used is the questionnaire method. The data analysis technique used in this study is multiple regression analysis techniques. Based on the results of the analysis conducted, evidence was obtained that the quality of service of the tax authorities, the dimensions of justice and awareness of taxpayers had a significant positive effect on individual tax compliance. ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak terhadap kepatuhan pajak orang pribadi. Permasalahan umum dalam penelitian ini adalah tingkat kepatuhan wajib di KPP Depok mengalami fluktuatif naik turun setiap tahunnya. Populasi dalam penelitian ini adalah para wajib pajak orang pribadi yang ada di KPP Depok. Sampai dengan akhir tahun 2015 tercatat sebanyak 241.518 wajib pajak aktif. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 110 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode angket. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Berdasarkan hasil analisis yang dilakukan diperoleh bukti bahwa kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak memiliki pengaruh positif yang signifikan terhadap kepatuhan pajak orang pribadi. JEL Classification: H24, H21

scholarly journals Evaluation of the audit committees of government ministries in Namibia: Their compositions, functions and regulations

2015 ◽  
Vol 4 (4) ◽  
pp. 147-159
Author(s):  
Angela Winnie Kandandu ◽  
Edwin Beukes ◽  
Olumide Henrie Benedict
Keyword(s):  
Internal Control ◽  
Audit Committee ◽  
Best Practice ◽  
Secondary Data ◽  
Audit Committees ◽  
Primary Data ◽  
The Public ◽  
The Government ◽  
Code Of Corporate Governance ◽  
Voice Recorder

The aim of the underlying study to this paper is to evaluate the audit committees in the government ministries in Namibia; by assessing their composition, the function and regulations that govern committees. The study used a qualitative approach of inquiry. A purposive sampling method was used as the researcher selected ministries with audit committees. Thematic and content analysis was used in this study. Both primary and secondary and data were used. On primary data, interviews were conducted and recorded with a voice recorder. Secondary data was during the review of existing literature on the subject. The study found that from the 4 government ministries with audit committees, only one ministry consisted of independent members as well as an independent chairperson, while 3 ministries are chaired by members within their organisations. There was clear evidence of lack of accounting / financial /auditing competence among the committee members. This trend is contrary to the best practice which requires that the chairperson of the audit committees be independent of the ministry as well as the members of the audit committee. The finding indicates possibility of lack of capacity to carry out the functions of audit committees; weak internal control systems; chances of conflict of interest and complacency due to the lack of independence. There is avenue for further research as more ministries in Namibia are now establishing their audit committees, especially as the Namibian Code of Corporate Governance (the NamCode) gains more popularity among the public sector.

scholarly journals Pengaruh Sistem Pengendalian Internal Dan Akuntabilitas Terhadap Pengelolaan Penyaluran Dana Hibah

2020 ◽  
Vol 4 (1) ◽  
pp. 67-82
Author(s):  
Khodijah Ishak ◽  
Siti Amalia
Keyword(s):  
Control System ◽  
Data Analysis ◽  
Internal Control ◽  
Primary Data ◽  
Sampling Techniques ◽  
Regional Organizations ◽  
Analysis Techniques ◽  
Organizational Unit ◽  
Internal Control System ◽  
Regression Test

This research was conducted to determine the effect of the internal control system and accountability on the management of the distribution of grant funds in the organizational unit of Bengkalis Regency. The type of data from this research is quantitative and the source of the data comes from primary data. Data collection used in this research is data in the form of a questionnaire distributed to 22 Organizations of Related Regional Organizations and sampling using purposive sampling techniques. Data analysis techniques using multiple linear regression test. The results of this research are partially and simultaneously the internal control system and accountability significantly influence the management of the distribution of grant funds, the magnitude of the influence of the internal control system and accountability of 81.6% and 18.4% are influenced by other factors.

scholarly journals PENGARUH STRUKTUR PENGENDALIAN INTERNAL, TATA KELOLA DAN ANALISIS RISIKO KEUANGAN TERHADAP EFEKTIVITAS PENYALURAN KREDIT PADA KOPERASI SIMPAN PINJAM DI KABUPATEN ACEH BESAR

2020 ◽  
Vol 5 (4) ◽  
pp. 551-559
Author(s):  
Suci Hariyati ◽  
Fazli Syam BZ
Keyword(s):  
Risk Analysis ◽  
Internal Control ◽  
Financial Risk ◽  
Sampling Method ◽  
Control Structure ◽  
Quantitative Approach ◽  
Primary Data ◽  
Control Structures ◽  
Purposive Sampling ◽  
Savings And Loan

The purpose of this study was to determine the effect of internal control structures, governance, and financial risk analysis on the effectiveness of credit distribution to savings and loan cooperatives in Aceh Besar District. The data used in this study are primary data using a quantitative approach. This study uses purposive sampling method in determining the sample, and there are 10 cooperatives that become samples that meet the criteria.Based on the research results, it shows that the structure of internal control, governance, and financial risk analysis together has a significant effect on the effectiveness of lending. The magnitude of the influence of internal control, governance and financial risk analysis on the effectiveness of lending was 63.8%. The internal control structure has a significant effect on the effectiveness of lending. Governance does not have a significant effect on the effectiveness of lending. Financial risk analysis has no significant effect on the effectiveness of lending

scholarly journals The Effect of Financial Literacy, Parents’ Social Economic and Student Lifestyle on Students Personal Financial Management

2021 ◽  
Vol 10 (3) ◽  
pp. 522-531
Author(s):  
Dewiana Novitasari ◽  
Juliana Juliana ◽  
Masduki Asbari ◽  
Agus Purwanto
Keyword(s):  
Financial Literacy ◽  
Financial Management ◽  
Random Sampling ◽  
Structural Equation ◽  
Quantitative Methods ◽  
Sampling Method ◽  
Social Economic ◽  
Primary Data ◽  
Equation Modeling ◽  
Analysis Techniques

The purpose of this study was to analyze the effect of financial literacy, parents’ social economic and student lifestyle on students’ personal financial management. This study used quantitative methods and data analysis techniques of Structural Equation Modeling using SmartPLS 3.0 software. The research sample used a random sampling method. The data used primary data collected through a questionnaire. The number of returned and valid questionnaires was 220 samples. The data was processed by using SEM. The results of the study concluded that financial literacy had a significant effect on students’ personal financial management, student lifestyle had a significant effect on students’ personal financial management, and parents’ social economics had a significant effect on students’ personal financial management. The novelty of this research was the Correlation model of financial literacy, parents’ social economic and student lifestyle on students’ personal financial management. The results of this study can be a reference for further research that can be applied in other organizations.

scholarly journals DETERMINAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH : STUDI PADA PEMERINTAH KOTA PEKANBARU

2021 ◽  
Vol 2 (1) ◽  
pp. 78-93
Author(s):  
Sri Haryani ◽  
Julita Julita
Keyword(s):  
Regression Analysis ◽  
Internal Control ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Official ◽  
Primary Data ◽  
Government Agencies ◽  
Goal Clarity ◽  
Performance Accountability

The study aimed to determine :the influence of budget goal clarity, government official competence, internal control, and obedience to the laws and regulations on the performance accountability of government agencies.The population  in this study is 43 OPD’s Pekanbaru City. In this study, the sample used was 32 OPD with a total 96 respondents using purposive sampling method. This study uses primary data by distribusing questionnaires. The analytical method used in this study is multiple linear regression analysis. The analycal tool used in this study is software SPSS version 25.0. The results of this study indicate datebudget goal clarity influences on the performance accountability of government agencies, government official competence influences on the performance accountability of government agencies,internal control influences on the performance accountability of government agencies, obedience to the laws and regulationsinfluenceson the performanceaccountability of government agencies.

Sign in / Sign up

Export Citation Format

Share Document