scholarly journals Gender, Penerapan Kode Etik Profesi Akuntan Dan Kualitas Penyusunan Anggaran Pendapatan Dan Belanja Daerah

2017 ◽  
pp. 74
Author(s):  
Made Aristia Prayudi
Keyword(s):  
Asset Management ◽  
Quantitative Research ◽  
Positive Impact ◽  
Survey Method ◽  
Professional Conduct ◽  
Governmental Accounting ◽  
Significant Difference ◽  
Research Findings ◽  
Negative Impacts

ABSTRACT The violation cases of codes of ethical conduct by professional accountants are rife in Indonesia. This phenomenon is expected to have negative impacts on the quality of government accountant. The purpose of this study areto investigate the influence of accountants’ codes of professional conduct implementation toward the quality of local government’s budget preparation; and todetermine whether or not there is a significant difference between male and female. This study is a quantitative research that employs survey method in which questionnaires are distributed to the financial officers of Finance and Asset Management Boardand Department of Revenue Service of Buleleng Regency in Bali. The data are analyzed usingSimple Linier Regression and Independent-Samples t-Test. Research findings indicate that accountants’ codes of professional conduct implementation have positive impact on the quality of local government’s budgetpreparation; and female government accountants are better than male on the implementation of accountants’ codes of professional conduct. Keywords: Gender; implementation of accountants’ codes of professional conduct; quality of local government’s budget preparation; governmental Accounting

scholarly journals Students’ Perception Towards Flipped Classroom Approach in The Islamic And Asian Civilisation Studies (Titas)

2021 ◽  
Vol 2 (1) ◽  
pp. 1-18
Author(s):  
Rafa Nurafida Binti Abdul Rahim ◽  
Mohammad Ali Al-Saggaf
Keyword(s):  
Quantitative Research ◽  
Flipped Classroom ◽  
Descriptive Analysis ◽  
Study Data ◽  
Survey Method ◽  
Student Centered ◽  
Classroom Implementation ◽  
Educational Backgrounds ◽  
Significant Difference

Flipped classroom is an active, student-centered approach that has been developed to enhance the quality of time in the classroom. This study investigates the perceptions of third year Bachelor in Teaching English as a Second Language (BTESL) and Bachelor in Accounting (BIA) students in a Higher Education Institute, Malaysia. It aims to examine the students’ perceptions towards the use of flipped classroom approach in Islamic Civilisation and Asian Civilisation subject (TITAS) and to identify whether there is any significant difference between the perceptions of two groups of students with different educational backgrounds. This study involves 124 respondents consisting of 82 (66.1%) third year BTESL students and 42 (33.9%) BIA third year students. It adopted a quantitative research design using a survey method for data collection. The questionnaire was adapted from previous studies as the instrument for this study. Data were analysed through SPSS software and were interpreted through descriptive analysis and an Independent sample T-test. The findings show the majority of BTESL and BIA students perceived the usefulness of flipped classroom implementation in TITAS class positively. However, the study findings also revealed that there is no significant difference between the perceptions of BTESL and BIA students. Consequently, the outcomes were inferred that students perceived flipped classroom approach in TITAS class to be useful and there is no significant difference between the perceptions of the two groups of students with different educational backgrounds.

Consumer perception vs sensory assessment of the quality of clothes of selected brands available on the Polish market

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Renata Salerno-Kochan ◽  
Paweł Turek
Keyword(s):  
Quality Assessment ◽  
Sensory Quality ◽  
Brand Names ◽  
Survey Method ◽  
Quality Level ◽  
Sensory Assessment ◽  
Content Type ◽  
Significant Difference ◽  
Consumer Assessment

PurposeThe aim of the study reported in this article was to establish whether the quality of clothes of a given brand is perceived and assessed by consumers at the same level. An additional purpose was to identify the features that characterize the quality of popular, among Polish young female consumers, clothing brands and to classify them according to their quality level (perceived and assessed).Design/methodology/approachThe article presents two approaches to consumer assessment of the quality of clothes: the survey method, in which the product quality was determined by 320 Polish female young respondents (19–25) based on their own previous experiences and impressions related to a particular clothing brand, and a direct assessment of shirts of selected brands using a sensory quality assessment method, a five-point hedonic scale with the verbal anchor (115 evaluators).FindingsThe research has revealed a significant difference between the perception of selected quality features of brands and the consumer assessment of the products. The perception maps developed based on the PROFIT analysis (PROperty FITting) as well as on cluster analysis provided interesting information about the situation of selected brands and their features in comparison with others and allowed to identify strong and weak features characterizing a given category.Research limitations/implicationsThis study has several limitations. First and foremost, the research results cannot be generalized to all consumers because they encompass the results from one national context and one population of respondents (young females). It should also be noted that the conducted research comprises only the most popular clothing brands available on the Polish market, in particular, the fast fashion segment brands. Furthermore, it would be advisable to carry out a sensory assessment of the quality of other clothing items offered under the brand names investigated.Practical implicationsThis research could be a valuable source of information for clothing company managers, thanks to which they could better manage their brand and its position on the market. When undertaking marketing activities consisting of building positive perceptions about the product, it is important to make sure that the product offers an attractive sensory experience. When real quality deviates from consumer perceptions about the quality, managers should take corrective actions to restore and even improve the brand image in the eyes of the consumer, as well as to ensure the brand and the products offered under it a stable position on the market.Originality/valueBy comparing two approaches to consumer quality assessment, discrepancies between declared and real (sensory) quality of clothes have been identified and the distinctive features that differentiate selected brands regarding their quality level have been indicated.

scholarly journals RELATIONSHIP BETWEEN FRIENDSHIP QUALITY AND ANXIETY IN FACING PHYSICAL CHANGES DURING PUBERTY IN FEMALE STUDENTS OF ELEMENTARY SCHOOL

2020 ◽  
Vol 9 (2) ◽  
pp. 95-101
Author(s):  
Ida Rahmawati ◽  
Masruroh Masruroh
Keyword(s):  
Quantitative Research ◽  
Friendship Quality ◽  
Female Students ◽  
Survey Method ◽  
P Value ◽  
Average Value ◽  
Quality Scale ◽  
Physical Changes ◽  
The Relationship

Background: Friends have the most influence in an individual's life. Friendship contains specific elements, such as trust, openness, sharing of ups and downs, and learning to deal with conflict. Puberty children try to have friends to share their feelings with others. Because with good friendship will reduce minimize the anxiety they experience at puberty (Wulandari, Kustriyani, & Fiyannti, 2018).Objectives: The Purpose of this study to determine the relationship between friendship quality and anxiety facing the physical changes of puberty in female students at SDIT Bakti Insani Sleman Yogyakarta.Methods: This study was a quantitative research with survey method, with a total sampling of 47 respondents. Research instruments with questionnaires, the questionnaire was adopted from Marvienda (2007), researchers used a measuring instrument in the form of a friendship quality scale and anxiety scale of female students during puberty. Data analysis using person product moment.Results: The result showed respondents age 100% at the early adolescent stage, 74.5% respondents had not yet menarche, 25.5% had menarche, the average value of friendship quality was 84.89 and the average anxiety value was 63.91. The results showed that there was no relationship between the quality of friendship with anxiety facing physical changes during puberty in female students at SDIT Bakti Insani Sleman Yogyakarta (r = -.38, p-value = .802).Conclusion: This study found that the majority of respondents were in their early teens and only a small proportion had experienced menarche. The average value of high friendship quality shows that the quality of friendship is also high and the average value of anxiety in the medium shows moderate anxiety. The implications of this study are as input or consideration in preparing adolescent reproductive health starting from the beginning of puberty at school. Keywords: Quality of Friendship, Anxiety, Puberty, Physical Changes

scholarly journals Performance Assessment of University Lecturers: A Data Mining Approach

2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Milkhatun Milkhatun ◽  
Alfi Ari Fakhrur Rizal ◽  
Ni Wayan Wiwin Asthiningsih ◽  
Asslia Johar Latipah
Keyword(s):  
Community Service ◽  
Teaching And Learning ◽  
Positive Impact ◽  
Learning Approaches ◽  
Teaching Materials ◽  
Study Program ◽  
Data Mining Approach ◽  
Quality Of Teaching ◽  
Significant Difference

A lecturer with a good performance has a positive impact on the quality of teaching and learning. The said quality  includes the delivery of teaching materials, learning methods, and ultimately the academic results of students. Performance of lecturers contributes significantly to the quality of research and community service which in turn improves the quality of teaching materials. It is desirable, therefore, to have a method to measure the performance of lecturers in carrying out the Tri Dharma (or the three responsibility) activities, which consist of teaching and learning process, research, and community service activities, including publications at both national and international level. This study seeks to measure the performance of lecturers and cluster them into three categories, namely "satisfactory", "good", and "poor". Data were taken from academic works of nursing study program lecturers in conducting academic activities. Clustering process is carried out using two machine learning approaches, which is K-Means and K-Medoids algorithms. Evaluation of the clustering results suggests that K-Medoids algorithm performs better compared to using K-Means. DBI score for clustering techniques using K-Means is -0.417 while the score for K-Medoids is -0.652. The significant difference in the score shows that K-Medoids algorithm works better in determining the performance of lecturers in carrying out Tri Dharma activities.

scholarly journals PENGARUH IMPLEMENTASI MANAJEMEN ASET TETAP DAN IMPLEMENTASI PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN (Pada Pemkab/Pemkot Di Wilayah Pemerintahan Provinsi Jabar)

2018 ◽  
Vol 4 (2) ◽  
pp. 72-82
Author(s):  
Yani Kurniasih
Keyword(s):  
Control System ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Asset Management ◽  
Partial Least Square ◽  
Equation Modeling ◽  
Survey Method ◽  
Internal Control System

This research was conducted with the background of the phenomena that occur under audit results by the audit Board of the Republic of Indonesia that the poor quality of financial reporting, especially in local government both provincial and city/district. This research was conducted based on theories that already exist which later develoved into a research model in which the model in this study was designed to eximine the quality of financial reporting ands its relevance to the implementation of the asset management and implementation of the internal control.             This study aims to test and obtain empirical evidense of research in oder to obtain answers to the problems of research on how much influense of Implementation of the Asset Management and Implementation of the Internal control on the quality of financial Reporting. The benefits of research is to provide a scientific contribution to the science of public sector accounting and solve problems for local goverments in the implementations of task related to improving the quality of local government financial reporting.             This study used survey method with descriptive verification approach and type of causal research conducted at 28 local government both provincial and city/district.in west java. The unit of observation is the Departement of local Asset and finance management (DPKAD) Respondents in this study is the Head of departement, Secretary of departement, Head of Accounting and Head of Assets, Auditor of Inspektorat and Auditor of BPK RI representatives of western java . The data obtained through the questionnaiers were analyzed using the technique of component-Based Structural Equation Modeling (CBSEM) and processed using program Partial Least Square-Path Modeling (PLS-PM) The result showed that : the Implementation of the asset management have a significant affect on the quality of financial reporting; the implementation of the internal control system have a significant effect on the quality of financial reporting;   Keywords : the Implementation of the Asset Management and The Implementation of the Internal Control system.

scholarly journals Determinations Affecting The Quality Of Local Government Reports With Human Resources And Organizational Culture As Moderated Veriables

2021 ◽  
Vol 4 (1) ◽  
pp. 94
Author(s):  
Rapika Anwar ◽  
Parmin Ishak
Keyword(s):  
Organizational Culture ◽  
Accounting Information ◽  
Research Data ◽  
Financial Statement ◽  
Survey Method ◽  
Regional Government ◽  
Research Findings ◽  
Work Units ◽  
Regional Work

Regional Government Financial Statement Quality Moderated with competence of human resource and organizational culture at regional work units (SKPD) of Gorontalo Province. This is a quanititative research by having regional work units of Gorontalo Province as the research object. Research samples are determinant by applying purposive sampling. Then, research data are collected through survey method by distributing questionnaire directly to employees of accounting division in 32 of Gorontalo Province and the results are processed using smart PLS.3.0. Research findings show that the implementation of accrual – based accounting, information technology has positive and significant influence on regional government financial statement quality and that is moderated with human resorce competence, and organizational culture.

The relationship between sports manager behaviour and locus of control: An application on students of faculties of sport sciences

2021 ◽  
Vol 9 (2) ◽  
pp. 395-404
Author(s):  
İlker Günel ◽  
Keyword(s):  
Locus Of Control ◽  
Quantitative Research ◽  
Survey Method ◽  
Sports Management ◽  
External Locus ◽  
Significant Difference ◽  
Manager Behavior ◽  
External Locus Of Control ◽  
Manager Behaviors ◽  
The Relationship

The aim of this study is to determine the relationship between the locus of control and the sports manager behavior levels of the students studying in the department of sports management of the faculty of sport sciences. The study was conducted by the correlational survey method, one of the quantitative research designs. Population of the study consists of students studying in the 1st, 2nd, 3rd, and 4th grades in the departments of sports management of the faculties of sport sciences from various state and private universities. The sample of the study conducted using the nonprobability sampling method consists of 718 sports management students (male = 452, female = 266). In the study, data were collected with the sports manager behavior scale and the internal-external locus of control scale. Data were analyzed by means of analysis of normality, t-test, one-way Anova test and multiple regression tests. The study found a significant difference between students' gender, grade levels, university type and sports manager behaviors. There was no significant effect of internal-external locus of control levels on sports manager behaviors. In conclusion, it was found that the students' sport manager behavior and internal-external locus of control levels were quite high, and female students have higher sports manager behavior levels compared to male students, and the higher the level of grade, the higher the levels of sports manager behavior.

scholarly journals Wearable Solutions for Patients with Parkinson’s Disease and Neurocognitive Disorder: A Systematic Review

Sensors ◽  
2020 ◽  
Vol 20 (9) ◽  
pp. 2713 ◽  
Author(s):  
Asma Channa ◽  
Nirvana Popescu ◽  
Vlad Ciobanu
Keyword(s):  
Quality Of Life ◽  
Systematic Review ◽  
Parkinson’S Disease ◽  
Parkinson's Disease ◽  
Positive Impact ◽  
Wearable Devices ◽  
Neurocognitive Disorder ◽  
Research Findings ◽  
Early Diagnose

Prevalence of neurocognitive diseases in adult patients demands the use of wearable devices to transform the future of mental health. Recent development in wearable technology proclaimed its use in diagnosis, rehabilitation, assessment, and monitoring. This systematic review presents the state of the art of wearables used by Parkinson’s disease (PD) patients or the patients who are going through a neurocognitive disorder. This article is based on PRISMA guidelines, and the literature is searched between January 2009 to January 2020 analyzing four databases: PubMed, IEEE Xplorer, Elsevier, and ISI Web of Science. For further validity of articles, a new PEDro-inspired technique is implemented. In PEDro, five statistical indicators were set to classify relevant articles and later the citations were also considered to make strong assessment of relevant articles. This led to 46 articles that met inclusion criteria. Based on them, this systematic review examines different types of wearable devices, essential in improving early diagnose and monitoring, emphasizing their role in improving the quality of life, differentiating the various fitness and gait wearable-based exercises and their impact on the regression of disease and on the motor diagnosis tests and finally addressing the available wearable insoles and their role in rehabilitation. The research findings proved that sensor based wearable devices, and specially instrumented insoles, help not only in monitoring and diagnosis but also in tracking numerous exercises and their positive impact towards the improvement of quality of life among different Parkinson and neurocognitive patients.

Life Satisfaction Depending on Socio-Economic Status and Gender among Turkish Students

2009 ◽  
Vol 7 (4) ◽  
pp. 379-386 ◽  
Author(s):  
Susran Erkan Eroğlu ◽  
Hasan Bozgeyikli ◽  
Vahit Çalişir
Keyword(s):  
Life Satisfaction ◽  
Sampling Method ◽  
Economic Status ◽  
Survey Method ◽  
Socio Economic Status ◽  
Significant Difference ◽  
Turkish People ◽  
Research Findings ◽  
And Gender ◽  
The Relationship

This research was carried out using the survey method in an attempt to find out the relationship between the life satisfaction and socio-economic status (SES) of adolescents. The research was conducted among 275 young Turkish people chosen by the random sampling method. The research findings determined that there was a significant difference between the life satisfaction and SES of the respondent students. On the other hand, contrary to expectations, there was no significant difference according to the gender variable.

scholarly journals Views on the quality of life of people with disabilities in the light of their involvement in sport activities

2020 ◽  
Vol 12 (Special Issue 1) ◽  
pp. 97-103
Author(s):  
REMIGIUSZ DROZDZ
Keyword(s):  
Quality Of Life ◽  
Positive Impact ◽  
Sport Activity ◽  
People With Disabilities ◽  
Survey Method ◽  
The Social ◽  
Sport Activities ◽  
Quality Of Life Index ◽  
Life Itself

Background: ‪The quality of life of people with disabilities is the result of many factors. Apart from health, functional and mental parameters, it is determined by several social conditions. This approach, however, concerns an objective perspective, apart from which there is also a subjective perspective. This is an internal approach that affects the sense of the quality of life, to a limited extent referring to the quality of life itself. Therefore, it can be assumed that the subjective views on the quality of life will be determined by the location in the social context, an example of which is sport activity. The aim of the research was to find out the opinions of disabled athletes about the quality of life in the context of their participation in various forms of physical activities. Material and methods: The research analysis was conducted on 107 disabled athletes and 19 disabled non-athletes. A diagnostic survey method was used with a questionnaire technique. The research tool was the Quality of Life Index, an American scale which belongs to the global category of scales and is composed of a series of questions referring to different areas of life. Results: ‪The results of the survey did not confirm more positive opinions about the quality of life among disabled athletes. The differences between the groups turned out to be statistically insignificant in most cases. Conclusions: ‪Since most of the research results to date indicate a positive impact of regular physical activity on self-esteem and the quality of life, it seems necessary to explore this problem on a larger research sample of people with disabilities.

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