scholarly journals ROLE CONTRADICATIONS BETWEEN CONSULTANTS OF ACCOUNTANT SERVICES AND PUBLIC ACCOUNTANT OFFICES

KEBERLANJUTAN ◽  
2019 ◽  
Vol 4 (2) ◽  
pp. 1218
Author(s):  
Fitriana Santi ◽  
Ary Yunita Anggraeni
Keyword(s):  
Market Share ◽  
Mental Accounting ◽  
Quality Of Services ◽  
The Public ◽  
Accounting Theory ◽  
Public Accountant ◽  
Management Services

Abstract The Office of Accountant Services is an accounting services office that is allowed to provide management services, taxation and assurance service. The thing that distinguishesbetween KJA and KAP is where the Public Accountant Office is allowed to provide assurance and audit services. In practice there was a dualism of work where the services provided by KJA could also be provided by KAP. While the services provided by KAP cannot be provided by KJA. This is what results in the intersection of interests between KAP and KJA. The reason for the struggle for market share is also their basis for fighting over clients. If thiscontinues, they are not impossible to not focus on the quality of services provided. The writing of this article explains the intersection between these two accounting service offices.Where there is a mental accounting theory that is the background of the dispute between these two service offices.  

scholarly journals PENGARUH KOMPETENSI, INDEPENDENSI, TEKANAN WAKTU, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT

2014 ◽  
Vol 1 (2) ◽  
pp. 49
Author(s):  
Winda Kurnia ◽  
Khomsiyah Khomsiyah ◽  
Sofie Sofie
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Time Pressure ◽  
Financial Statements ◽  
The Public ◽  
Public Accountant

The purpose of this study is to analyze the effect of competence, independence, time pressure, and ethics of auditors on the quality of audit. This research is expected to improve the quality of audit conducted by an auditor who has the competence and independence. The population used in this research are auditors who work in the public accountant office in jakarta of which is there are as many as 171 of respondents. This study used multiple regression analysis. The results of this study are (1) The competence has significant effect on the quality of audit, (2) The independence has significant effect on the quality of audit, (3) The time pressure has significant effect on the quality of audit, and (4) The ethics has significant effect on the quality of audit. The implication of this research for institution that is public accountant office as an evaluation on upon the performance of auditors to increase the competence, independence, time pressure, and ethics of auditors to produce a good quality of audit in terms of the disclosure of the financial statements and can help investors and other parties concerned to avoid the possibility of fraud by those who use the audit results.<br /><br />

scholarly journals e-services for the farmers

2012 ◽  
pp. 11-19
Author(s):  
András Cseh
Keyword(s):  
Public Administration ◽  
Quality Of Services ◽  
Agricultural Producers ◽  
The Public ◽  
Essential Change ◽  
The Reformation ◽  
On Line ◽  
Use Of The Internet ◽  
Electronic Administration

Nowadays the different IT tools and use of the internet have appeared almost in every sectors of the economy, so it may give several benefits and help to the agricultural producers. In this article I give a brief overview about e-government and its’ opportunities, then I give a short description of a few important governmental and specialized administration on-line services which are provided to the farmers. According to many experts using of informatics may cause essential change in the operation of the administration because of the fact that the electronic administration may evolve. Generally speaking, today the egovernment services are already an indispensable device to the reformation of the public administration, the modification of services which suits to people's demands and the creation of the more adaptable, clearer public administration. The electronicdocuments are free from formal errors which is either important for clients or offices. The cases can be arranged even from home in 24 hours of the day. The spread and success of the use of electronic services depend not only on the quality of services, but the IT readiness of the target audience is also very important factor. Unfortunately the affect of e-gap is bigger in case of the farmers.

scholarly journals Quality assessment of electronic state and municipal services using the example of the ministry of agriculture of the Russian Federation

2020 ◽  
Vol 17 ◽  
pp. 00143 ◽  
Author(s):  
Niyaz Azatovich Safiullin ◽  
Gulnara Rinatovna Valieva ◽  
Dzhaudat Ibragimovich Faizrahmanov ◽  
Luisa Nizamovna Savushkina ◽  
Chulpan Malikovna Kurakova
Keyword(s):  
Public Services ◽  
Quality Of Services ◽  
Municipal Services ◽  
Reclaimed Land ◽  
The Public ◽  
Electronic Form ◽  
Provision Of Services ◽  
The Russian Federation ◽  
The Republic

The article discusses the features of the provision of public services in electronic form. The dynamics of the provision of public services in the Republic of Tatarstan is given. A review of the existing methodologies for assessing the quality of the provision of electronic public services is given. The authors’ methodology for assessing the quality of the provision of state and municipal services in electronic form is proposed. An authorized executive body has been identified which is responsible for organizing the assessment of the quality of services. Formulas of individual indicators of the technique are developed. As an example, the assessment of the provision of the public service “Providing information obtained in the course of accounting for reclaimed land” is calculated. A polygon of the effectiveness of the provision of state and municipal services in electronic form is proposed. Measures to eliminate identified deficiencies in the provision of services are proposed. The authors make the conclusion about the importance of assessing the quality of services and the relevance of the proposed methodology.

scholarly journals Conditions for the functioning of regulated competition on the public urban transport market in Poland

2018 ◽  
Vol 80 ◽  
pp. 119-127
Author(s):  
Grzegorz Krawczyk
Keyword(s):  
Large Volume ◽  
Public Transport ◽  
Natural Monopoly ◽  
Urban Transport ◽  
Quality Of Services ◽  
The Public ◽  
Transport Organization ◽  
The Cost ◽  
Regulated Competition

The public urban transport market takes the form of a natural monopoly. In some cases, especially in the situation of supply of a relatively large volume of operation work, the implementation of competitive solutions may result in: improving the quality of services or reducing the cost of vehicle-kilometers. The purpose of the article is to present the determinants of functioning of regulated competition on the public urban transport market in Poland. The conducted analysis focuses on the issue of market openness and access to participation in competitive procedures of private operators. The research covered urban transport markets in cities over 200.000 inhabitants and their characteristics in the scope of: the model of public transport organization (with particular emphasis on the level of opening of markets), the level of competition on the operator market and the method of selecting operators. On the basis of the conducted research, the scope of applying pro-competitive solutions in the scope of contracting services by the largest organizers of public urban transport in Poland was characterized.

scholarly journals Pengaruh Kompetensi Pegawai terhadap Kualitas Pelayanan Administrasi Terpadu Kecamatan (Paten) di Kecamatan Kuranji Kota Padang

2018 ◽  
Vol 1 (2) ◽  
pp. 98
Author(s):  
Najmi Rahmadhani
Keyword(s):  
Quality Of Service ◽  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Quality Of Services ◽  
Simple Linear Regression ◽  
The Public ◽  
Total Influence

This study was motivated by various problems of dissatisfaction felt by the society to the less qualified service from employees in the public sector. This study aims to determine whether the competence of employees influence the quality of services in the District Integrated Administration Services (PATEN) in Kuranji Subdistrict, Padang City. This is a quantitative study. The population in this study consisted of 96,098 people with the sample of 398 respondents. The sampling technique used in this study was proportional sampling technique. The data of this study were analyzed with simple linear regression analysis. The result of data analysis showed that the competence of employees had a positive and significant influence on the quality of PATENT service in Kuranji Subdistrict, Padang City with total influence of 53.7%. This showed that the higher the competence of the employees would be the higher the quality of service PATENT in the Kuranji Subdistrict.

Involuntary Benchmarking and Quality Improvement: The Effect of Mandated Public Disclosure on Hospitals

1997 ◽  
Vol 12 (3) ◽  
pp. 315-346 ◽  
Author(s):  
John H. Evans ◽  
Yuhchang Hwang ◽  
Nandu Nagarajan ◽  
Karen Shastri
Keyword(s):  
Market Share ◽  
Health Care Cost ◽  
Public Disclosure ◽  
Quality Improvements ◽  
Performance Information ◽  
The Public ◽  
Financial Condition ◽  
Competitive Environments ◽  
Nonfinancial Performance

This paper documents the responses of Pennsylvania hospitals to the public dissemination by the Pennsylvania Health Care Cost Containment Council (PHC4) in 1990 of mandated hospital disclosures of financial and nonfinancial performance information. We find that PHC4's relative performance disclosures had an effect in that hospitals that performed poorly on patient quality of care, as measured by mortality outcomes, reacted by making significant improvements in this measure by 1992, although this was accompanied by lower reductions in length of stay. Further, we find that the improvements in mortality outcomes were more marked for DRGs in more competitive environments and for hospitals that ranked higher on financial condition in the year of disclosure. Additionally, the rationale for these costly quality improvements in the period following the disclosure appears to be related to market share, that is, poorly performing hospitals lost, whereas better performing hospitals gained in market share.

Understanding Expectations, Perceptions and Satisfaction Levels of Customers of Military Engineer Services in India

2010 ◽  
Vol 2 (3) ◽  
pp. 53-73 ◽  
Author(s):  
Anand Parkash Bansal ◽  
Vishnuprasad Nagadevara
Keyword(s):  
Structural Change ◽  
Public Sector ◽  
Public Perception ◽  
Demographic Characteristics ◽  
Quality Of Services ◽  
The Public ◽  
Military Engineer ◽  
Infrastructure Provision ◽  
And Performance

Customer satisfaction and client orientation concepts are needed in all service providing organisations, including those engaged in construction and infrastructure provision within the public sector where the public perception about their services is at its lowest. This study measures the expectations and perceptions of various service elements among clients of Military Engineer Services (MES) in India. Customers’ survey mode was used to measure the expectations, perception, importance and satisfaction. The perceived quality of services provided by this department was measured with SERVQUAL instrument on selected attributes using the Gap approach for identifying priorities. Additionally, this study also examines the influence of demographic characteristics of clients on expectations and perceptions of the clients. The results can be used by similar organisations for cultural and structural change to increase accountability and performance, in which the results indicate that the three most important dimensions in the order of importance among the clients of MES are tangibles, responsiveness and reliability.

Saving with Group or Individual Personal Pension Schemes: How Much Difference Does It Make?

2021 ◽  
Author(s):  
Anna (Ania) Zalewska
Keyword(s):  
Fund Performance ◽  
Pension Funds ◽  
Third Party ◽  
Quality Of Services ◽  
Individual Investors ◽  
Defined Contribution ◽  
The Public ◽  
Pension Schemes ◽  
Institutional Differences

The quality of services provided by institutional investors has attracted considerable attention. This paper adds to the debate by showing that institutional differences in setting up defined contribution personal schemes have an economically and statistically significant impact on the returns. Using a sample of 10,326 UK defined contribution personal pension funds over July 1990–June 2019, I show that pension funds that have a third party involved in contract setting and subsequent oversight deliver 0.96%–1.67% higher gross returns and charge 0.7% lower fees than pension funds offered directly to the public without any well-informed third party involved. I also show that the introduction of additional governance bodies in 2015 resulted in a widening of the performance gap, which further supports the notion that investment governance has a material impact on fund performance. The results highlight the importance of investment oversight and call for more protection for individual investors. This paper was accepted by Tomasz Piskorski, finance.

ASSESSMENT OF LEVEL OF STUDENTS' SATISFACTION WITH QUALITY OF MANAGEMENT SERVICES IN PRIVATE STUDENT ACCOMMODATION

2019 ◽  
Vol 6 (1) ◽  
Author(s):  
Getrude Mampuru ◽  
Clinton Aigbavboa
Keyword(s):  
Student Satisfaction ◽  
Hot Water ◽  
Quality Of Services ◽  
Item Score ◽  
High Quality ◽  
Score Analysis ◽  
General Rules ◽  
Students Satisfaction ◽  
Management Services

This paper presents findings on students' satisfaction with one of the biggest private student accommodation in Johannesburg, South Africa. Management services play an important role in the level of student satisfaction. Without good management services and a poor interaction between student and management, the quality of services provided will have an adverse effect on the level of student satisfaction. In assessing overall student satisfaction, the quality of services offered to students is the significant element to be considered. Hence the purpose of this study was to determine the level of student satisfaction with the quality of management services provided to them in private student accommodations. Data that was received was analyzed by means of frequencies and tables, which employed the use of descriptive statistical procedures and Mean Item score. Analysis was based on the 58 useable questionnaires obtained from students out of 60 questionnaires issued. Findings from the study revealed that electricity supply, Wi-Fi connection, and general rules are among the most important aspect of student satisfaction/dissatisfaction with quality of management services. Thus, the study recommends that the management engages with students regarding their problems, and timely deal with arising complains. Furthermore, management should provide high quality Wi-Fi connection that will be suitable for all student accommodated, and also provide proper supply of electricity as well as increase the supply of hot water.

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility, Karakter Eksekutif, Profitabilitas Dan Corporate Governance Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur

2020 ◽  
Vol 1 (1) ◽  
pp. 144-154
Author(s):  
Ika Irmawati ◽  
Fadliah Nasaruddin ◽  
Asriani Junaid
Keyword(s):  
Corporate Governance ◽  
Emotional Intelligence ◽  
Corporate Social Responsibility ◽  
Audit Quality ◽  
Personal Characteristics ◽  
The Public ◽  
Negative Effect ◽  
Corporate Social ◽  
Public Accountant

Tujuan penelitian ini adalah untuk Menguji pengaruh kecerdasar emosional dan pengaruh karakteristik personal seseorang, dalam hal ini auditor terhadap kualitas audit yang dihasilkan oleh auditor di Kantor Akuntan Publik di Makassar. Metode yang digunakan dalam penelitian adalah survei, yaitu meode pengumpulan data premier dengan memberikan pernyataan-pernyataan kepada responden, sehingga informasi akan dikumpulkan dari sebagian populasi untuk mewakili seluruh populasi untuk memperoleh bukti empiris atas pengaruh kecerdasan emosional dan karakteristik personal auditor terhadap kualitas audit. Berdasarkan hasil pengujian hipotesis, ditemukan bahwa kecerdasan emosional berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan karakteristik personal auditor berpengaruh negati dan tidak signifikan terhadap kualitas audit. The purpose of this study is to examine the influence of emotional intelligence and the influence of a person's personal characteristics, in this case the auditor on the quality of audits produced by the auditor at the Public Accountant Office in Makassar. The method used in this study is a survey, which is the method of collecting premier data by giving statements to respondents, so that information will be collected from a portion of the population to represent the entire population to obtain empirical evidence of the influence of emotional intelligence and auditor's personal characteristics on audit quality. Based on the results of hypothesis testing, it was found that emotional intelligence has a positive and significant effect on audit quality, while the personal characteristics of the auditor have a negative effect and are not significant on audit quality.

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