scholarly journals BUDGET FORECAST ERRORS AND BUDGET DEVIATION: FINANCIAL CAPABILITY INDEX AS MODERATING VARIABLE

2019 ◽  
Vol 5 (2) ◽  
pp. 157
Author(s):  
Jancen Roland Patty
Keyword(s):  
Local Government ◽  
Sampling Technique ◽  
Forecast Errors ◽  
Budget Deficits ◽  
Sensitivity Testing ◽  
Financial Capability ◽  
Capability Index ◽  
Analytical Tools ◽  
The Relationship

The lack of accounting literature that links budget supervision or control with budget realization allows the author to conduct this study. In addition, the main issue of this study is the failure of the local government in planning, implementing and being responsible for the budget resulting in budget surpluses and deficits. Surplus and deficit prove the existence of the budget deviations. The cause of the budget deviation is a mistake in the budget forecast. Some cases of budget deficits in Indonesia prove this. Budget forecast errors have the potential to increase budget deviation due to the role of the financial capability index. The purpose of this study is to examine the role of financial capability index in influencing the relationship of budget forecast errors and budget deviation. The sample used local government in Indonesia between 2016 and 2018 through a purposive sampling technique. Analytical tools use STATA Version 15.1. The results of the study prove that budget forecast errors have a positive and significant effect on budget deviation, and the financial capability index has a positive effect on the relationship between budget forecast errors and budget deviation. Sensitivity testing and additional testing reinforced the initial testing of this study.

PERANAN INSPEKTORAT KABUPATENSUMENEP DALAM MENCEGAH DAN MENDETEKSI FRAUD DI DINAS PENDIDIKAN SUMENEP

2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Astri Furqani ◽  
Hafidhah .
Keyword(s):  
Local Government ◽  
Qualitative Study ◽  
Asset Management ◽  
Sampling Technique ◽  
Research Data ◽  
Qualitative Approach ◽  
Primary Data ◽  
The Government

In this era, a lot of activities that can not be separated from the practice of cheating or fraud , no exception In the government . Inspektorat Sumenep is the leading institution of internal Local Government in preventing and detecting fraud in the Local Government appropiate Perbup Sumenep No. 29 of 2008 . Dinas Pendidikan Sumenep need attention on the issue . This is due to Dinas Pendidikan Sumenep an agency with the largest number of assets and managing large budgets . These conditions led to the formulation of the problem is How Inspektorat Sumenep role in preventing and detecting fraud in Dinas Pendidikan Sumenep. This study used a qualitative approach in which the focus of this study is Inspektorat role in preventing and detecting fraud at Dinas Pendidikan Sumenep . Primary data obtained by direct interviews with the parties directly related to the determination of the source of research data in a qualitative study using nonprobability sampling . The sampling technique used was purposive sampling . The conclusion of this study, role of the Inspektorat Sumenep in the prevention of fraud in Dinas Pendidikan Sumenep still not maximal . This is due to Inspektorat Sumenep not supervise from the planning / budgeting and not optimal in overseeing and assisting the implementation of the SPIP as an instrument of fraud prevention in Dinas Pendidikan Sumenep . The role of Inspektorat Sumenep in the detection of fraud in Dinas Pendidikan Sumenep done by conducting an audit of financial and asset management in each financial year.Keywords: fraud, government, inspektorat.

scholarly journals Examining the Mediation of Job Satisfaction in the Relationship between Work Stress and Turnover Intention in Textile Company

2020 ◽  
Vol 5 (2) ◽  
pp. 113-121
Author(s):  
Romat Saragih ◽  
Arif Partono Prasetio ◽  
Bachruddin Saleh Luturlean
Keyword(s):  
Job Satisfaction ◽  
Work Stress ◽  
Turnover Intention ◽  
Sampling Method ◽  
Sampling Technique ◽  
Jel Classification ◽  
Positive Direction ◽  
Negative Effect ◽  
The Relationship

Objective – This study investigates the mediation role of job satisfaction in the relationship between work stress and turnover intention. A study about turnover intention in the textile company is still rarely done in Indonesia. This study can fill the gap regarding the topic. Methodology/Technique – A nonprobability sampling method with an accidental sampling technique was used, and we get 110 usable responses from a textile company in West Java, Indonesia. Macro Process with SPSS was used to measure the regression and the mediation. Findings – The study found that work stress has a negative effect on job satisfaction. Work stress significantly related to turnover intention in a positive direction. Job satisfaction did not have a significant relation with turnover intention. Thus, in this study, we found no mediation role in job satisfaction. Novelty – Evidently, work stress solely took part in shaping the turnover intention. Type of Paper: Empirical. Keywords: Work stress, Job satisfaction, Turnover intention, Textile Company, Mediation Reference to this paper should be made as follows: Saragih, R; Prasetio, A.P; Luturlean, B.S. 2020. Examining the Mediation of Job Satisfaction in the Relationship between Work Stress and Turnover Intention in Textile Company, J. Mgt. Mkt. Review 5(2) 113 – 121. https://doi.org/10.35609/jmmr.2020.5.2(4) JEL Classification: J28, J29, M19.

scholarly journals Relationship between Need for Belongingness and Facebook Addiction: Mediating Role of Number of Friends on Facebook

2019 ◽  
Vol 7 (2) ◽  
pp. 36
Author(s):  
Umme Kulsuma Rashid ◽  
Oli Ahmed ◽  
Muhammad Alamgir Hossain
Keyword(s):  
University Students ◽  
Social Networking Sites ◽  
Sampling Technique ◽  
Mental Health Practitioners ◽  
College And University ◽  
Mediating Role ◽  
Health Practitioners ◽  
Facebook Addiction ◽  
The Relationship

As humans, we need to connect with one another, our friends and families, our culture and country. Present age is the era of information and technology and social media. College and University students spend significant amount of time on Social Networking Sites like Facebook etc. The present study was conducted to explore role of number of friends on Facebook on the relationship between individual’s need for belongingness and Facebook addiction. A sample of 180 university students was selected as sample through the non-probability sampling technique. Findings suggested that male Facebook users had significantly higher number of friends on Facebook than female Facebook users. Findings also explored significant positive correlation among need for belongingness, number friends on Facebook, and Facebook addiction. The relationship between need for belongingness and Facebook addiction was partially mediated by number of friends on Facebook. The study findings would be helpful to mental health practitioners to effectively deal with emerging problem of Facebook addiction.

scholarly journals Determinant Factors of Supervisor Model 4S (Structure, Skill, Support, Sustainability) Against the Implementation of Islamic Spiritual Care

2021 ◽  
Vol 12 (1) ◽  
pp. 33-41
Author(s):  
Inggriane Puspita Dewi ◽  
Dewi Mustikaningsih
Keyword(s):  
Nursing Care ◽  
Spiritual Care ◽  
Sampling Technique ◽  
Bivariate Analysis ◽  
Cross Sectional ◽  
Adult Inpatient ◽  
Supervision Model ◽  
Spearman Test ◽  
The Relationship

Introduction: The supervision model commonly applied in nursing is the 4S model, namely the Structure, Skill, Support and Sustainability (4S) stages. This supervision model can be applied by the head of the room and the head of the shift as a supervisor in overseeing the implementation of Islamic spiritual nursing care in adult inpatient rooms. Purpose: to analyze the relationship between the role of the 4S supervisor model and the implementation of Islamic spiritual nursing care in adult inpatient rooms. Methods: the study used a cross sectional method. The sampling technique with a proportionate stratified random sampling was 62 nurses. Data analysis used univariate, bivariate analysis with Spearman test, and multivariate with logistic regression. Results: showed the role of the 4S supervisor model was good (88.7%), the implementation of Islamic nursing care was good category (52%), there was a relationship between the role of model supervision 4S with the implementation of Islamic spiritual care, with a significance value of <0.0001 and the strongest relationship between the 4S model and the implementation of Islamic spiritual care is the variable skill and sustainability, seen from the significance value for skills of 0.05 (Pvalue ≤0.05), and sustainability of 0.01 (Pvalue ≤0.05). The strength of the relationship is seen based on the OR [EXP {B}] value, respectively, skill (0.194) and sustainability (0.109). Discussion: The probability of nurses implementing Islamic nursing care well is 90% if they provide Islamic spiritual nursing care skills and continuous supervision by the hospital supervisor. 

scholarly journals Hubungan Pengetahuan Karyawan dan Peran Supervisor terhadap Unsafe Behavior dalam K3 Perusahaan di PT.Pindo Deli Pulp & Paper Mills II Karawang

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Eldawati Eldawati
Keyword(s):  
Sampling Technique ◽  
Occupational Accidents ◽  
Employee Relations ◽  
Analytic Method ◽  
Cross Sectional ◽  
Paper Mills ◽  
Pulp Paper ◽  
Unsafe Behavior ◽  
The Relationship

Unsafe Behavior is actions or deeds of a person or worker who enlarge accidents to workers. (Henrich, 1898). This study aims to determine the Knowledge Employee Relations and the Role of the Supervisor against Unsafe Behavior in Company K3 in PT.Pindo Deli Pulp & Paper Mills II Karawang. This research was conducted using an analytic method with approach. cross sectional The population of this study are employees of companies PT.Pindo Deli Pulp & Paper Mills II Karawang worked as an operator or employee who uses the tools in his work with a number of respondents as many as 72 people. Sampling technique used was proportional random sampling.The results of this study showed no correlation between knowledge of the behavior of employees to unsafe behavior (Pv= 0.024: OR = 3.410; 95% CI = 1.283 to 9.061), as well as the relationship between the role of supervisor of the behavior of unsafe behavior (Pv = 0.000: OR = 7.000; 95% CI = 2.455 to 19.957). Need to increase knowledge about the dangers of unsafe behavior so as to prevent the occurrence of occupational accidents.

scholarly journals Effect of compensation on employee performance towards motivation as mediation variable

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.

scholarly journals Role of Cooperative Societies in Boosting Agricultural Production & Entrepreneurship in the Kebbi State of Nigeria.

2017 ◽  
pp. 234-351
Author(s):  
Kamelshewer Lohana Et al.,
Keyword(s):  
Local Government ◽  
Sample Size ◽  
Agricultural Production ◽  
Null Hypothesis ◽  
Food Production ◽  
Sampling Technique ◽  
Added Value ◽  
Cluster Sampling ◽  
Survey Results

The study Assess the Role & contributions of cooperative societies in boosting agricultural production & Entrepreneurship in the Kebbi State of Nigeria. A total of 120 sample size was used for the study. Cluster sampling technique was used to obtaining information from sample respondents (members of farmers’ cooperative societies). Sixty (60) questionnaires were administered to sixty respondents, each in both Zuru and Yauri Local Government Areas. Data collected was analysed and interpreted using simple percentage and descriptive methods. The major conclusions drawn from this research were: survey results, regarding effectiveness of cooperative societies in improving agricultural production & Entrepreneurship, have shown that 33.3% and 25% of the respondents in Zuru and Yauri Local Government Areas reported promoting farmers’ participation in agriculture, while 25% and 46% agreed to boost agricultural production in the study areas. About 36.6% and 35% believed in the effectiveness of cooperative societies in increasing food production. Sample respondents in the two Local Government Areas 5% and 3.3% reported all of the above indicators increase the effectiveness of cooperatives to agriculture. Survey results regarding the role of cooperatives in boosting Entrepreneurship in the study areas shows that 75% Zuru 88.3% Yauri agreed that cooperatives have added value to boosting Agric production & Entrepreneurship and only 15% and 11.6% did not agree with the above opinion. Many problems were identified that affects the smooth functioning of cooperatives and solutions for addressing the problems were recommended. Therefore it was concluded that Null Hypothesis HO is rejected and Alternate Hypothesis HA is accepted.

scholarly journals THE ROLE OF LOCAL GOVERNMENTS IN REGIONAL FINANCIAL MANAGEMENT FOR THE HANDLING OF THE COVID-19 PANDEMIC

Yurispruden ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
Fahrul Abrori
Keyword(s):  
Local Government ◽  
Research Methods ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
The Government ◽  
The Stability ◽  
The Relationship

 ABSTRAKPandemi Covid-19 yang terjadi di Indonesia membuat pemerintah membuat kebijakan-kebijakan sebagai stimulus untuk menjaga kestabilan masyarakat dan perekonomian. Pemerintah pusat memberikan kewenangan kepada pemerintah daerah untuk mengelola keuangan daerah untuk menangani covid-19 di daerah masing-masing. Hal ini disebabkan karena pemerintah daerah lebih memahami kebutuhan daerahnya. Permasalahan yang diangkat Pertama, bagaimana hubungan Pemerintah Pusat dan Pemerintah Daerah dalam pengelolaan keuangan untuk penanganan pandemi Covid-19? Kedua, Apa peran Pemerintah Daerah dalam pengelolaan keuangan daerah untuk penanganan pandemi Covid-19? Menggunakan metode penelitian yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konsep. Hubungan Pemerintah Pusat dan Pemerintah Daerah dalam Pengelolaan Keuangan untuk Penanganan Pandemi Covid-19 yaitu desentralisasi fiskal yang mana. Peran Pemerintah Daerah dalam Pengelolaan Keuangan Daerah untuk Penanganan Pandemi Covid-19 yaitu dengan melakukan refocusing kegiatan, realokasi anggaran, dan Penggunaan Anggaran Pendapatan dan Belanja Daerah.Kata kunci: Pemerintah Daerah, Pengelolaan Keuangan Daerah, Pandemi Covid-19 ABSTRACTThe Covid-19 pandemic in Indonesia led the government to make policies as a stimulus to maintain the stability of society and the economy. The central government authorizes local governments to manage local finances to deal with covid-19 in their respective regions. This is because the local government better understands the needs of the region. The issue raised first, how is the relationship between the Central Government and Local Government in financial management for the handling of the Covid-19 pandemic? Second, What is the role of local governments in regional financial management for the handling of the Covid-19 pandemic? Using normative juridical research methods with statutory approaches and concept approaches. The relationship between the Central Government and Local Government in Financial Management for the Handling of the Covid-19 Pandemic is fiscal decentralization. The role of local governments in regional financial management for the handling of the Covid-19 pandemic is by refocusing activities, reallocating budgets, and using regional budgets.Keywords: Local Government, Regional Financial Management, Covid-19 Pandemic

scholarly journals Working Conditions and Salary as Correlates of Teachers’ Productivity in Government-Owned Secondary Schools in Emure Local Government Area of Ekiti State, Nigeria

2020 ◽  
Vol 6 (1) ◽  
pp. 89
Author(s):  
Bolarinwa Dapo Alonge ◽  
Onajite Godwin Onnoh ◽  
Ogunmilade Johnson Olusesean ◽  
Olaoye Ajiboye Ojo ◽  
Olaniyi Oladele Nathaniel
Keyword(s):  
Local Government ◽  
Secondary Schools ◽  
Working Conditions ◽  
Research Study ◽  
Sampling Technique ◽  
Poor Performance ◽  
Simple Random Sampling ◽  
Local Government Area ◽  
Descriptive Research ◽  
The Relationship

The poor performance of candidates in external examination between 2014 and 2018 could be an indication of low productivity of teachers. The research study examined the influence of working conditions and salary on teachers’ productivity in government owned secondary schools in Emure Local Government Area of Ekiti State, Nigeria. The descriptive research of the survey type was employed for the research study. The population for this research study was seven government-owned secondary schools while the sample was four government-owned secondary schools. The research study found out the relationship between working conditions and teachers’ productivity; salary and teachers’ productivity in government-owned secondary schools in Emure Local Government Area of Ekiti State, Nigeria. Validated instruments tagged, “Working Conditions and Salary Questionnaire” (WCSQ) and “Teachers’ Productivity Questionnaire” (TPQ) were used to collect data from sample of 80 respondents. Simple random sampling technique was used to select four secondary schools while, proportional sampling technique was used to select 80 teachers. The research study revealed that there was significant relationship between working conditions and teachers’ productivity; salary and teachers’ productivity. This research study has shown that working conditions and salary had influence on teachers’ productivity.

Mediation role of diversity climate on leadership and job satisfaction in the Ghanaian public sector

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Michael K. Mickson ◽  
Alex Anlesinya ◽  
Ebenezer Malcalm
Keyword(s):  
Job Satisfaction ◽  
Transformational Leadership ◽  
Public Sector ◽  
Local Government ◽  
Transactional Leadership ◽  
Diversity Climate ◽  
Content Type ◽  
Intrinsic Job Satisfaction ◽  
The Relationship

PurposeThis study examines the mediation role of diversity climate in the relationship between transformational leadership, transactional leadership and job satisfaction from the two-factor perspectives of intrinsic and extrinsic job satisfactions among local government servants in Ghana.Design/methodology/approachThe study uses cross-sectional data from 322 employees in local government service of Ghana in the Greater Accra Region using purposive and stratified sampling methods. Bootstrapping method of mediation estimated using structural equation modelling is employed to test the hypothesized relationships.FindingsThe results find a differential effect of leadership behaviours on intrinsic and extrinsic job satisfaction, where transformation and transactional leadership relate positively to intrinsic and extrinsic job satisfaction respectively. Furthermore, the empirical findings reveal that diversity climate has mediated the relationship between transformational leadership and intrinsic job satisfaction, implying that diversity climate is an important process through which transformational leadership behaviours can elicit intrinsic job satisfaction among local government servants. Surprisingly, however, diversity climate does not serve as an important transmission mechanism in the relationship between transactional leadership and extrinsic job satisfaction.Practical implicationsThis means that public sector leaders or managers can improve intrinsic job satisfaction among local government servants and by extension public sector employees by creating an ideal climate for diversity by transforming the work environment through leadership, specifically, transformational leadership behaviours.Originality/valueAlthough studies abound on the link between leadership behaviours (transformational and transactional) and job satisfaction, the mediating effect of diversity climate as a mechanism in this relationship is very scarce and rare to find. Hence, our study has made original contributions to theory and practice by highlighting the role of diversity climate in converting leadership behaviours, specifically; transformational leadership into creating intrinsically satisfied workers in the public sector.

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