scholarly journals ACCOUNTABILITY REQUIREMENTS, AUDITING PERFORMANCE AND GENDER

2020 ◽  
Vol 9 (2) ◽  
pp. 46
Author(s):  
Heince R. N. Wokas ◽  
David P.E. Saerang ◽  
Jantje J Tinangon ◽  
Ivonne S Saerang
Keyword(s):  
Quantitative Analysis ◽  
Analysis Tool ◽  
Regional Government ◽  
Internal Auditors ◽  
North Sulawesi ◽  
Work Pressure ◽  
Different Types ◽  
Negative Perceptions ◽  
Pls Modeling ◽  
And Gender

The purpose of this study is to identify the different types of accountability requirements and to determine whether the workload and pressure of accountability requirements affect the auditing performance of the internal auditors' Government Internal Supervisory Apparatus (or called APIP) the Regional Government Inspectorate in North Sulawesi, Indonesia both women and men, with Partial Least Squares (PLS) modeling as an analysis tool used in analyzing and interpreting the data. The results of the study using quantitative analysis showed that the auditing performance of the APIP in North Sulawesi was partly influenced by the negative perceptions of work context in the form of workload and work pressure. The auditing performance is not affected by the dimensions of accountability requirements, work pressure affects the auditing performance, and so does the gender that does not affect the auditing performance.

scholarly journals The Inclusion of Rights of People with Disabilities and Women and Girls in Water, Sanitation, and Hygiene Policy Documents and Programs of Bangladesh and Cambodia: Content Analysis Using EquiFrame

2021 ◽  
Vol 18 (10) ◽  
pp. 5087
Author(s):  
Nathaniel Scherer ◽  
Islay Mactaggart ◽  
Chelsea Huggett ◽  
Pharozin Pheng ◽  
Mahfuj-ur Rahman ◽  
...  
Keyword(s):  
Content Analysis ◽  
People With Disabilities ◽  
Analysis Tool ◽  
Middle Income ◽  
Policy Documents ◽  
Sanitation And Hygiene ◽  
Gender Inclusion ◽  
Core Concepts ◽  
Women And Girls ◽  
And Gender

People with disabilities and as women and girls face barriers to accessing water, sanitation, and hygiene (WASH) services and facilities that fully meet their needs, especially in low- and middle-income countries. Women and girls with disabilities experience double discrimination. WASH policies should support and uphold the concepts of disability and gender inclusion, and they should also act as a guide to inform WASH programs and service delivery. Using a modified version of the EquiFrame content analysis tool, this study investigated the inclusion of 21 core concepts of human rights of people with disabilities and women and girls in 16 WASH policy documents and seven end-line program reports from Bangladesh and Cambodia. Included documents typically focused on issues of accessibility and neglected wider issues, including empowerment and support for caregivers. The rights of children and women with disabilities were scarcely focused on specifically, despite their individual needs, and there was a disconnect in the translation of certain rights from policy to practice. Qualitative research is needed with stakeholders in Bangladesh and Cambodia to investigate the inclusion and omission of core rights of people with disabilities, and women and girls, as well as the factors contributing to the translation of rights from policy to practice.

Persepsi Pengembangan Karir Ditinjau Dari Komitmen Organisasi Pada Karyawan Kontrak

2021 ◽  
Vol 15 (01) ◽  
pp. 21-34
Author(s):  
Zuraida Zuraida
Keyword(s):  
Quantitative Analysis ◽  
Organizational Commitment ◽  
Career Development ◽  
Significant Positive Correlation ◽  
Employee Commitment ◽  
Contract Employees ◽  
Analysis Technique ◽  
Negative Perceptions ◽  
The Relationship

Abstract : Contract employees are employees who work at the company with a certain time limit, and can be dismissed at any time, this affects employees' perceptions of career development at the company and also affects employee commitment to the company. This study aims to examine the relationship between perceptions of career development and organizational commitment for contract employees. Perceptions of career development variables and organizational commitment were measured using a scale. The subjects of this study were 48 contract employees, with the determination of the sample based on accidental sampling. The analysis technique used in this research is quantitative analysis using Karl Pearson's product moment with SPSS version 20 for Windows. Based on the research results, it is known that the perception of career development with organizational commitment on contract employees. There is a significant positive correlation (r.0.813 with sig <0.05) between the variable perceptions of career development and organizational commitment for contract employees, namely 0.000 and the significance value is below / less than 0.05, this means that the higher (positive) the perception of career development, the higher employee commitment to the company and vice versa, the lower (negative) perceptions of employee career development, the lower employee commitment to the company. On the perception of career development has the most categories at low (negative) with a contribution of 50% and organizational commitment at most has a low category with contributions 46%.   Keywords:   Contract Employees, Organizational Commitment, Perceptions of Career Development.   Abstrak : Karyawan kontrak merupakan karyawan yang bekerja di perusahaan dengan batasan waktu tertentu dan sewaktu-waktu dapat diberhentikan, hal ini mempengaruhi persepsi karyawan terhadap pengembangan karirnya pada perusahaan tersebut dan juga mempengaruhi komitmen karyawan pada perusahaannya. Penelitian ini bertujuan untuk menguji hubungan persepsi pengembangan karir terhadap komitmen organisasi pada karyawan kontrak. Variabel persepsi pengembangan karir dan komitmen organisasi diukur dengan menggunakan skala. Subjek penelitian ini berjumlah 48 karyawan kontrak , dengan penentuan sampel berdasarkan accidental sampling. Teknik analisis yang digunakan pada penelitian ini adalah analisis kuantitatif dengan menggunakan product moment karl pearson dengan program SPSS versi 20 for Windows. Berdasarkan hasil penelitian, diketahui bahwa persepsi pengembangan karir dengan komitmen organisasi pada karyawan kontrak, ada korelasi positif yang signifikan (r.0.813 dengan sig < 0.05) antara variabel persepsi pengembangan karir  dengan komitmen organisasi pada karyawan kontrak yaitu 0.000 dan nilai signifikansinya dibawah/lebih kecil 0.05, ini berarti bahwa semakin tinggi (positif) persepsi pengembangan karir maka semakin tinggi komitmen karyawan pada perusahaannya begitu sebaliknya semakin rendah (negatif) persepsi pengembangan karir karyawan maka semakin rendah komitmen karyawan pada perusahaannya. Pada persepsi pengembangan karir memiliki kategori paling banyak pada tingkat rendah (negatif) dengan kontribusi 50% dan komitmen organisasi paling banyak memiliki kategori rendah dengan kontribusi 46%.   Kata Kunci :  Karyawan Kontrak, Komitmen Organisasi, Persepsi Pengembangan Karir 

scholarly journals Parafoveal OCT Angiography Features in Diabetic Patients without Clinical Diabetic Retinopathy: A Qualitative and Quantitative Analysis

2017 ◽  
Vol 2017 ◽  
pp. 1-14 ◽  
Author(s):  
Mathilde M. Goudot ◽  
Anne Sikorav ◽  
Oudy Semoun ◽  
Alexandra Miere ◽  
Camille Jung ◽  
...  
Keyword(s):  
Diabetic Retinopathy ◽  
Quantitative Analysis ◽  
Capillary Density ◽  
Oct Angiography ◽  
Foveal Avascular Zone ◽  
Diabetic Patients ◽  
Cross Sectional ◽  
The Mean ◽  
Fundus Photographs ◽  
And Gender

Purpose. To evaluate the capacity of OCT angiography (OCTA) for detecting infraclinical lesions in parafoveal capillaries in diabetic patients without diabetic retinopathy (DR). Methods. This prospective observational cross-sectional case-control study analyzed the superficial and deep capillary plexuses (SCP and DCP) on macular OCTA scans (3 × 3 mm) centered on the fovea. We compared 22 diabetic patients (34 eyes included) without DR diagnosis on color fundus photographs, with 22 age- and gender-matched nondiabetic controls (40 eyes included). Qualitative analysis concerned morphological ischemic capillary alterations. Quantitative analysis measured foveal avascular zone (FAZ) size, parafoveal capillary density, and enlargement coefficient of FAZ between SCP and DCP. Results. Neither the qualitative nor quantitative parameters were significantly different between both groups. No microaneurysms or venous tortuosity was observed in any of the analyzed images. On the SCP, the mean FAZ area was 0.322 ± 0.125 mm2 in diabetic patients and 0.285 ± 0.150 mm2 in controls, P=0.31. On the DCP, the mean FAZ area was 0.444 ± 0.153 mm2 in cases and 0.398 ± 0.138 mm2 in controls, P=0.20. Conclusion. OCTA did not detect infraclinical qualitative or quantitative differences in parafoveal capillaries of diabetic patients without DR in comparison with nondiabetic controls.

scholarly journals The Determinants of the Effectiveness of Internal Audits with Management Support as the Moderating Variable

2019 ◽  
Author(s):  
hendra poltak
Keyword(s):  
Analysis Tool ◽  
Management Support ◽  
Questionnaire Data ◽  
Organizational Goals ◽  
Internal Auditors ◽  
External Auditors ◽  
Pls Analysis ◽  
And Performance ◽  
The Relationship ◽  
Positive Effect

Weak financial accountability reflects the lack of effectiveness of internal audits. The purpose of this research was to test and provide the evidence of the determinants of the effectiveness of internal audits at the Ministry of Marine Affairs and Fisheries (KKP). The samples of this research were 31 internal auditors and 31 KKP employees. This research was explanatory research. To test the hypotheses, the data of the research questionnaire data were analysed using Partial Least Squares (PLS) analysis tool. The results show that the relationship between internal auditors and external auditors, organizational independence, and auditee perceptions positively influences the effectiveness of internal audits. However, audit professionalism does not have a positive effect towards the effectiveness of internal audits and the management support cannot be a moderating variable. This finding can open the horizons of interested parties, especially KKP leaders, to consider policies that can improve the effectiveness of internal audits to improve organizational goals and performance.

scholarly journals A Study into Psychological Mindedness in Relation to Different Types of Reflection

2019 ◽  
Author(s):  
Olesya Putilova ◽  
◽  
Olga Vindeker ◽  
Tat’yana Smorkalova ◽  
◽  
...  
Keyword(s):  
Age Groups ◽  
Individual Therapy ◽  
Clinical Approach ◽  
Psychological Mindedness ◽  
Subjective Experiences ◽  
Different Types ◽  
Therapy Effectiveness ◽  
And Gender ◽  
Gender Groups ◽  
Mixed Age

The paper describes the results of the empirical study into psychological mindedness in relation to different types of reflection. The relevance of the paper is determined by the necessity to explore such human psychological characteristics that contribute to successful adaptation in the world of information abundance, uncertainty and inconsistency. The consistency between tolerance towards uncertainty and openness to change, on the one hand, and an interest in subjective experiences (own and others’ experiences), interest in internal processes, on the other, was called psychological mindedness. Initially, this concept was used in the framework of a clinical approach due to the necessity to examine the psychological factors of group and individual therapy effectiveness. Later it became clear that psychological mindedness could be a reliable predictor of an individual’s success in different lines of work. In Russia, this construct is under-researched. That is why this given study aimed to collect empirical data on the linkage between psychological mindedness and the highest adaptive type of reflection on a sample of Russian testees. The sample consisted of 149 respondents aged 18 – 65. Methods exploited in the study included Psychological Mindedness Scale by H. R. Conte (adapted by M. A. Novikova and T. V. Kornilova) and Differential Test of Reflexivity by D. A. Leont’ev, et al. The obtained data have confirmed the hypothesis of a connection between psychological mindedness and the systemic reflection. A positive correlation between one of the aspects of psychological mindedness – an interest in the sphere of subjective experiences – and introspection and quasi-reflection was found. Introspection as one of ineffective forms of reflection is negatively linked to the most important parameter of psychological mindedness – subjective availability of experiences for comprehension and analysis. In the course of correlation analysis the specificity of interrelations between psychological mindedness and types of reflection in women, men and mixed-age groups was revealed. The obtained data allow for clarifying the concept of psychological mindedness and differentially carrying out further studies on mixed-age and gender groups.

scholarly journals PENGARUH KARAKTERISTIK INDIVIDU DAN PELATIHAN TERHADAP PEMAHAMAHAN SAK ETAP

2019 ◽  
Vol 13 (1) ◽  
pp. 24-40
Author(s):  
Khoirur Rohmawati ◽  
Indira Januarti
Keyword(s):  
Financial Reporting ◽  
Educational Background ◽  
Accounting Education ◽  
Financial Accounting ◽  
Analysis Tool ◽  
Financial Report ◽  
Level Of Education ◽  
Data Analysis Tool ◽  
And Gender ◽  
Level Of Understanding

The use of Financial Accounting Standards Entity without Public Accountability (SAK ETAP) has been launched starting in 2011, although there is still relatively little research on the topic of understanding SAK ETAP. Research on the use of previous SAK ETAP is more inclined to case studies in a particular SME. Cooperatives must make a financial report annually as a form of accountability Board to member. The understanding of accounting employees about SAK ETAP is important because accounting employees are responsible for financial reporting. Therefore, this research needs to be done to know how far the understanding of the accounting section of SAK ETAP.This study aims to analyze the factors that effect on the understanding of the economic enterprise accountants of SAK ETAP. These factors include level of education, educational background, SAK ETAP training, and gender. This study used data obtained from the questionnaire where the respondents were a cooperative accounting officer located in the Pati District. Respondents amounted to 80 who became the sample of the study. The sampling method study was used convenience sampling. The data analysis tool used is multiple regression analysis. The results showed that education level, educational background, and training of SAK ETAP influenced the understanding of SAK ETAP. The higher the level of education, the ability to understand the SAK ETAP is also high. Employees who have an accounting education background were easier to understand SAK ETAP than non accounting education. In addition, SAK ETAP training can also improve employees' ability to understand SAK ETAP. However, gender has no influence in determining the level of understanding of SAK ETAP.

scholarly journals Adult’s Participation in Work-related Training: The Balance between Improving Job and a Desire for Learning

2016 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Ana Inés Renta Davids ◽  
Manel Fandos-Garrido ◽  
José Miguel Jiménez-González ◽  
Ángel Pío González-Soto
Keyword(s):  
Factor Analysis ◽  
Quantitative Analysis ◽  
Continuing Education ◽  
Professional Training ◽  
Demographic Variables ◽  
The Other ◽  
One Dimension ◽  
Work Related ◽  
Different Types ◽  
Motivation To Participate

<p>The study draws on findings from a survey of adults in non-formal continuing education under the professional training for employment framework in Spain. Quantitative analysis was carried out to a sample of 425 respondents from three different educational providers. Firstly, a factor analysis was conducted to fourteen motives for participation items. A two-dimension model of motivation to participate was identified: one dimension oriented towards job-improvement and the other dimension oriented towards learning. Secondly, a variance analysis was conducted according to demographics variables. Results showed significant statistical differences in the first dimension according to demographic variables. This might indicates an instrumental motivation in participation in work-related training among different groups who try to cope with different types of drawbacks.</p>

scholarly journals Faktor-Faktor Yang Mempengaruhi Corporate Social Disclosure Pada Perusahaan Manufaktur Di London Stock Exchange

2020 ◽  
Vol 3 (1) ◽  
pp. 30
Author(s):  
Siti Markhamah ◽  
Indah Fajarini Sri Wahyuningrum
Keyword(s):  
Stock Exchange ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Firm Age ◽  
London Stock Exchange ◽  
Corporate Social Disclosure ◽  
Negative Effect ◽  
And Gender ◽  
Corporate Social ◽  
Social Disclosure

The purpose of this study was to analyze the influence of firm age, leverage, profitability, liquidity, and gender on corporate social disclosure. Corporate social disclosure is measured using content analysis methods based on GRI Standards 2016. This research is based on a quantitative method using multiple linier regression analysis. The population of this study is manufacturing companies listed on London Stock Exchange in 2015-2017. The data analysis tool used is the IBM SPSS 21 program. The conclusion of this study is that leverage variable has a significant negative effect on corporate social disclosure, while firm age, profitability, liquidity, and gender variables have no significant effect on corporate social disclosure. The results showed that leverage has a negative and significant effect on corporate social disclosure. Firm age, profitability, liquidity, and gender have not a significant effect on corporate social disclosure.

scholarly journals IPTEKS BANTUAN SOSIAL BERDASARKAN STANDAR AKUNTANSI PEMERINTAHAN DI KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Yustanti A. Radjak ◽  
Oliviana Kojo ◽  
Dian Ardhina Lacoro ◽  
Jenny Morasa
Keyword(s):  
Central Government ◽  
Social Assistance ◽  
Accounting Standards ◽  
Financial Statements ◽  
Regional Government ◽  
Regional Office ◽  
Government Accounting ◽  
North Sulawesi ◽  
The Government

Social assistance is the provision of assistance in the form of money or goods provided from the Central Government to the Regional Government or central institutions in the region. The expenditure / burden of social assistance in the Regional Office of the Ministry of Religion of North Sulawesi Province is in accordance with Government Accounting Standards (GAS). for procedures for social assistance that have been going well, can be seen from the procedures stipulated in the proposal until the disbursement of funds or goods. Presentation of financial statements using accrual methods makes it easier for the government to produce accurate government financial reports.Keywords: Government Accounting Standards, Social Assistance

scholarly journals Fraud prevention and detection practices in the perspective of Jember Regency internal auditor

2020 ◽  
Vol 9 (4) ◽  
pp. 377-384
Author(s):  
Ari Fahimatussyam Putra Nusantara ◽  
Gugus Irianto ◽  
Yeney Widya Prihatiningtias
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Research Methods ◽  
Qualitative Research Methods ◽  
Regional Government ◽  
Internal Auditor ◽  
Fraud Prevention ◽  
Government Organization ◽  
Internal Auditors ◽  
Work Plan

This study aims to understand the practice of fraud prevention and detection by government internal auditors in Jember Regency. This study uses interpretive qualitative research methods with an ethnomethodology approach. Data collection was carried out through interviews with six supervisors/auditors as key informants. The results of this study show that fraud prevention by the Jember Regency internal auditor is carried out in the consulting activities and reviewing the work plan and budget (Rencana Kerja dan Anggaran, RKA) of Regional Government Organization (Organisasi Perangkat Daerah, OPD). The detection of fraud by the Jember Regency internal auditor is carried out through regular audits and community complaint services, where the community complaint service will be explored by the Jember Regency internal auditor by conducting a special inspection. Thus, the results of this study show that the government's internal auditors have an important role in fraud prevention.

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