scholarly journals Corporate Governance Practices and Performance of Kenya Revenue Authority, Nairobi County

2021 ◽  
Vol 3 (3) ◽  
pp. 82-102
Author(s):  
Salina Jeruto Kigen ◽  
Priscilla Ndegwa
Keyword(s):  
Corporate Governance ◽  
Organizational Performance ◽  
Quantitative Data ◽  
Qualitative Data ◽  
Secondary Data ◽  
Audit Committees ◽  
Primary Data ◽  
Board Structure ◽  
Governance Practices ◽  
And Performance

Corporate governance can potentially impact every aspect of how we conduct business today and more so, many companies internationally are willing to take the risk because results are great and outstanding. Adherence to corporate governance especially for public institutions can result in enormous reductions in cost or removal of unnecessary steps that cut down on time. The main research objective is to establish the influence of corporate governance practices and performance of Kenya Revenue Authority. The specific objectives of the study was to establish the influence of board structure on performance of Kenya Revenue Authority, to examine effect of ethical practices on performance of Kenya Revenue Authority, to establish the influence of CEO duality on performance of Kenya Revenue Authority, and to determine the effect of audit committees on performance of Kenya Revenue Authority. This study was guided by three theories which include the resource dependency theory, stewardship theory, and agency theory. The present study employed a case study approach and adopted descriptive research design. This study targeted all the employees at KRA (Kenya) which currently has a pool of 289 employees based in the Headquarters (Times Towers) (KRA, 2017). Simple random sampling technique was used to select 60 personnel from the population which represents 20.76% of the whole population. This study used both primary and secondary data. Primary data was collected through interviews while secondary data involved other sources of evidence such as internal company documents and company websites. Questionnaires were administered to the respondents through a drop and pick method. The researcher left the respondents to fill the questionnaire at their own time and collect the completed form within one week. This availed the respondents enough time to read, understand and fill the forms with maximum concentration. The Data obtained from the field was checked. The study generated both qualitative and quantitative data. For the quantitative data, regression analysis was used to examine the relationship between the variables. The qualitative data was first organized into themes corresponding to the study objectives. Content analysis of qualitative data included text analytics and document analysis. The validity of the data was measured by data obtained from senior managers of various departments of KRA.  The significance of the study is that it would help researcher understand how corporate governance affects organizational performance. From the findings, the performance of Kenya Revenue Authority is significantly influenced by the corporate governance practices employed by the governance committee which also scrutinize all matters relating to corporate governance in the company and meets at least once during the year. There is also a nomination committee that lead the process for board appointments, make recommendations to the board and be involved with succession planning in the company. The researcher recommends that, the management should maintain and develop a responsible, creative, innovative board and a more appropriately elected and governed boards since transparency is one of the most essential indicators for evaluating corporate performance.

scholarly journals PENGARUH KEPEMIMPINAN ETIS DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN BUMN DI INDONESIA

2021 ◽  
Vol 21 (1) ◽  
pp. 137
Author(s):  
Mulyadi Mulyadi
Keyword(s):  
Corporate Governance ◽  
Organizational Performance ◽  
Ethical Leadership ◽  
Secondary Data ◽  
Vice President ◽  
Primary Data ◽  
Performance Excellence ◽  
Good Corporate Governance ◽  
Governance Practices ◽  
And Performance

<p><em>The purposed of this study to examined the influence of ethical leadership on the performance of SOEs in Indonesia, either directly or via a variable good corporate governance practices as a mediating variable. This study using both of primary data, ethical leadership variable and secondary data, good corporate governance index and performance of SOEs. SOEs performance are extracted from two type, first the company's health and assessment criteria for performance excellence. Both of these performance measures has been assesed both of by internal assessment and also the SOE and independent parties.This research used data of 63 state-owned enterprises with such criteria. Primary data such as ethical leadership data, obtained from the Vice President, Senior Vice President of 63 SOEs. SOEs data obtained from internal asesment and by independen party. Results of the study revealed that ethical leadership significant effect on organizational performance. Ethical leadership directly positive significant effect on organizational performance, while good corporate governance can not be a mediating variable. This study also proved significant influence ethical leadership positively to good corporate governance. Other findings, good corporate governance positively affects organizational performance. Ethical leadership a more direct impact on organizational performance compared to the indirect influence through the mediating variables of good corporate governance. The findings reveal the higher index of corporate governance and ethical leadership, the higher the performance of the organization.</em></p>

scholarly journals GOVERNANCE AND PERFORMANCE OF VILLAGE-OWNED ENTERPRISES (BUMDES)

2021 ◽  
Vol 6 (2) ◽  
Author(s):  
Sigit Kurnianto ◽  
Budiharjo Iswanu Iswanu
Keyword(s):  
Linear Regression ◽  
Organizational Performance ◽  
Local Governments ◽  
Quantitative Data ◽  
Good Governance ◽  
Research Data ◽  
Data Sources ◽  
Primary Data ◽  
Simple Linear Regression ◽  
And Performance

This study aims to examine the effect of governance on the performance of village-owned enterprises. The governance variable consists of 6 principles, namely transparency, accountability, cooperation, participation, emancipation and sustainability. Organizational performance includes financial and non-financial performance. This study uses quantitative data with primary data sources. The research data comes from questionnaires distributed online and offline to village-owned enterprises administrators in East Java. Quantitative data were processed using SPSS 25 software. The hypothesis in this study was tested using simple linear regression. The results of this study found that governance has a positive and significant influence on the performance of village-owned enterprises organizations in the East Java region. This finding is expected to provide a reference in Good Governance for BUMDes in Indonesia. Armed with the knowledge gained from this research, it is hoped that local governments will improve the governance and performance of BUMDes. In addition, the BUMDes Management is expected to improve organizational performance which is assessed both in terms of financial and non-financial through good governance of BUMDes.

THE EFFECTS OF CORPORATE GOVERNANCE ON PATRONAGE OF BANKING SERVICES IN NIGERIA

2012 ◽  
Vol 02 (05) ◽  
pp. 30-36
Author(s):  
T.A. NGEREBO-A ◽  
SWENEME YELLOWE
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Corporate Image ◽  
Primary Data ◽  
Chi Square ◽  
Banking Services ◽  
Analytical Technique ◽  
Long Run ◽  
Governance Practices ◽  
And Performance

The study was carried out to investigate banks’ corporate governance practices and how they affect service patronage, how corporate image influences patronage and performance of banks. The study focused on selected banks in Port Harcourt, Rivers State. A descriptive research design was used in the conduct of the research since it enables data required for the study to be obtained and interpretation to be based on the data obtained. Primary data formed the nucleus of the data used for the research. Data analysis was initially done using tables and simple percentages and hypotheses postulated were tested using the chi-square analytical technique. Based on the data collected, it was found that corporate governance has a significant influence on the patronage of banking services hence banks’ performance. Some of the recommendations made include; banks should enthrone good corporate governance practices to promote the patronage of banking services for long run profitability and should strive hard to put in place internal control mechanism that will promote customer loyalty and sustained patronage of services.

scholarly journals COOKING CLASS SEBAGAI PAKET WISATA DI RESTORAN LAKA LEKE UBUD BALI

Jurnal IPTA ◽  
2015 ◽  
Vol 3 (1) ◽  
pp. 29
Author(s):  
M. Rizky Nugraha S. ◽  
I Made Sendra ◽  
Ni Putu Eka Mahadewi
Keyword(s):  
Data Collection ◽  
Quantitative Data ◽  
Qualitative Data ◽  
Secondary Data ◽  
Local Communities ◽  
Primary Data ◽  
Library Research ◽  
Data Source ◽  
Research Type ◽  
Selection Of

Selection of research on "Cooking Class as Tour Packages at the Restaurant Laka Leke in Ubud Bali" is motivated the potential that cant be find anything in Ubud area which can be put into a package "cooking class", and how to plan a tour package "cooking class" in support of the potential that exists in Ubud. Data collection in this study was done by observation, interviews, and library research. Type of data used is the qualitative data supported by quantitative data, while the data source are the primary data and secondary data. Results of this study showed that of the observations made on potentiality of tourism in Ubud village is still a lot of potentials that has not been developed and the maximum attention, especially from the local government. Development of tourism in Ubud village just focus on a few places in the Ubud area. For the Bureau of Tourist’s Travel or restaurant should pay more attention to making travel packages which involving local communities and make a package that is unique and different so will not appear tour packages that already exist.

scholarly journals ANALISIS KOMPARATIF USAHATANI MONOKULTUR TEMBAKAU RAKYAT DAN TUMPANGSARI TEMBAKAU RAKYAT DENGAN CABAI DI KECAMATAN PRINGGABAYA KABUPATEN LOMBOK TIMUR

2018 ◽  
Vol 28 (3) ◽  
pp. 1
Author(s):  
Salahudin Salahudin
Keyword(s):  
Quantitative Data ◽  
Qualitative Data ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Land Area ◽  
Unit Of Analysis ◽  
Farming Community ◽  
Survey Technique ◽  
Descriptive Method

Penelitian ini dilaksanakan dengan tujuan: (1) Untuk membandingkann pendapatan usahatani tembakau rakyat antara pola tanam monokultur dan tumpangsari dengan cabai di Kecamatan Pringgabaya Kabupaten Lombok Timur (2) Untuk mengetahui tingkat efisiensi usahatani tembakau rakyat antara pola tanam monokultur dan pola tanam tumpangsari dengan cabai di Kecamatan Pringgabaya Kabupaten Lombok Timur  (3) Untuk mengetahui faktor-faktor yang mempengaruhi petani dalam memilih pola tanam pada usahatani tembakau rakyat di Kecamatan Pringgabaya Kabupaten Lombok Timur. Penelitian ini menggunakan metode deskriptif dan teknik yang digunakan adalah teknik survei yaitu data dikumpulkan dari sejumlah individu (unit sampling) dengan menggunakan daftar pertanyaan yang telah disusun sebelumnya.Unit analisis dalam penelitian ini adalah petani tembakau rakyat pola tanam monokultur dan tumpangsari.Jenis data yang digunakan adalah data kuantitatif dan data kualitatif sedangkan sumber data terdiri dari data primer dan data sekunder. Hasil penelitian menunjukkan bahwa: (1) Pendapatan usahatani tumpangsari tembakau rakyat dengan cabai lebih besar daripada usahatani monokultur tembakau rakyat yaitu dengan perbandingan 13,34 kali lebih besar pendapatan usahatani tumpangsari tembakau rakyat dengan cabai dari usahatani monokultur tembakau rakyat. (2) Nilai R/C ratio pada usahatani tumpangsari tembakau rakyat dengan cabai sebesar 4,38 dan monokultur tembakau sebesar 1,38 dengan selisish 3,00. Kedua pola tanam tersebut menunjukkan layak untuk diusahakan karena masing-masing R/C ratio ≥ 1, akan tetapi pendapatan usahatani tumpangsari tembakau rakyat dengan cabai lebih besar daripada usahatani monokultur tembakau rakyat. (3) Faktor-faktor yang mempengaruhi petani dalam memilih pola tanam pada usahatani tembakau rakyat antara lain pasaran tembakau, perhitungan biaya, jenis tanah, topografi, usaha dan faktor dari bos usaha (pengaruh dari bos), musim, produksi dan keuntungan, waktu dan luas lahan. The research was purposed to:(1) to compared the income of farmer of tobaccobetween with pattern by monoculturefarmand tumpangsari’s farm. (2) To determine the level of efficiency of farming community tobacco between with pattern by monoculturefarm and tumpangsari’s farmtobacco with chili in District of Pringgabaya Regency of East Lombok (3) To informing about the factors that influence farmers into apply pattern plants of tobacco District of Pringgabaya Regency of East Lombok The research was uses descriptive method with survey technique, data collected was obtained by each of farmer (sampling unit) by using questionnaire that has been compiled before. The unit of analysis the study is the farmers of tobacco by monoculture and tumpangsari plants pattern. Types of data used are quantitative data and qualitative data while data sources consist of primary data and secondary data. The results showed that: (1) Income farmer of tobacco by tumpangsari’s farm tobacco with chili more than by monoculture farm and the ratio of 13.34 times. (2) The R / C ratio by tumpangsari’s farm tobacco with chili was 4.38 and by monoculture farm was 1.38 with agio 3,00. Both of farm pattern suitableto applied be work because each R / C ratio ≥ 1, but the income of tumpangsari’s farm tobacco with chili more than monoculture farming tobacco . (3) the factors was influence the farmer to apply farming pattern tobacco among others, market tobacco, calculation of costs, soil type, topography, business and the factor of the leader of business (the effect of the boss), season, production and profits, time and land area.

scholarly journals Minat Beli Pelanggan Ditinjau Dari Aspek Harga Pada UD. Tunas Baru Kecamatan Bandar Hulu

2020 ◽  
Vol 3 (2) ◽  
pp. 446-452
Author(s):  
Suhartini Suhartini ◽  
Debi Eka Putri ◽  
Vivi Candra
Keyword(s):  
Data Analysis ◽  
Quantitative Data ◽  
Qualitative Data ◽  
Secondary Data ◽  
Positive Influence ◽  
Research Data ◽  
Data Sources ◽  
Primary Data ◽  
Qualitative And Quantitative ◽  
Payment Methods

The purpose of this study was to determine the price picture and customer buying interest at UD. Tunas Baru District Bandar Huluan. Next to determine the effect of prices on customer buying interest at UD. Tunas Baru District Bandar Huluan. The type of data used is qualitative and quantitative data and data sources are derived from primary data and secondary data. Research data were collected by conducting interviews, documentation and distributing questionnaires. Data analysis includes qualitative data analysis and quantitative analysis. The results of the study can be concluded from the total respondents' answers about prices with the dimensions of price affordability, discounted prices, and payment methods to obtain good answer criteria. Then from the total respondents' answers regarding buying interest got high answer criteria. Furthermore, to test the hypothesis it is concluded that there is a positive influence between price on customer buying interest.

scholarly journals Pengaruh Kepemimpinan Terhadap Motivasi dan Kinerja Karyawan pada Direktorat Jendral Administrasi dan Keuangan, Kementerian Estatal Timor Leste

2017 ◽  
pp. 3731
Author(s):  
Elvino Bonaparte do Rêgo ◽  
Wayan Gede Supartha ◽  
Ni Nyoman Kerti Yasa
Keyword(s):  
Organizational Performance ◽  
Work Motivation ◽  
Employee Performance ◽  
Secondary Data ◽  
Sampling Technique ◽  
Employee Motivation ◽  
East Timor ◽  
Primary Data ◽  
Analysis Tool ◽  
And Performance

Employee performance is one of the determinant factors for the achievement of organizational performance. Therefore, improving employee performance is an important issue that must be considered. Many factors can affect employee performance, such as: leadership and motivation. Based on the existing issues in the Directorate of Administration and Finance Ministry Genderal Estatal East Timor, this study examines three variables, namely: leadership, motivation, and performance of employees. The purpose of this study was to determine the effect of leadership on motivation and performance of employees in the Directorate of Administration and Finance Ministry Genderal Estatal East Timor. The population in this study were all employees of the Directorate of Administration and Finance Ministry Genderal Estatal Timorese by the number of employees as many as 152 people, while the sample is 110 by using a sampling technique proportionate stratified random sampling. The data used are primary data and secondary data with the questionnaire data collection methods. The analysis tool is used path analysis. The results obtained in this study are positive and significant effect of leadership on the motivation, meaning that if the leadership is getting better, then the increased work motivation. Motivation has a positive and significant impact on the performance of employees, meaning that if the motivation is getting better, then the performance of employees is increasing. Leadership has a positive and significant impact on the performance of employees, meaning that if the leadership is getting better, then the performance of employees is increasing. Therefore, in the future to improve the performance of employees, the Directorate of Administration and Finance Ministry Genderal Estatal Timorese leadership should develop in order to get better and improve employee motivation.

Corporate Governance Practices and Firm Performance in Emerging Markets: Empirical Insights from India and Gulf Countries

2021 ◽  
pp. 097226292110257
Author(s):  
Waleed M. Al-ahdal ◽  
Faozi A. Almaqtari ◽  
Mosab I. Tabash ◽  
Abdulwahid Abdullah Hashed ◽  
Ali T. Yahya
Keyword(s):  
Corporate Governance ◽  
Positive Impact ◽  
Emerging Market ◽  
Secondary Data ◽  
Listed Companies ◽  
Annual Reports ◽  
Board Structure ◽  
Gulf Countries ◽  
Governance Practices ◽  
The Impact

The purpose of this article is to analyse the impact of corporate governance practices on the performance of listed firms from countries like India and the Gulf countries. This research study relies on secondary data collected from annual reports of 100 companies covering 8 years, from 2010 to 2017, using manual content analysis. Fifty non-financial listed companies from each emerging market were selected; the selection is based on the market capitalization. Findings from countries’ dummy indicate that Indian companies perform better in corporate governance practices than Gulf countries. Moreover, corporate governance practices negatively impact Indian and Gulf countries’ firms’ performance measured by return on assets (ROA), except for governance effectiveness (GE) that has a positive impact. In contrast, corporate governance measured by board structure (BS) is negatively affected by the performance of Indian and Gulf countries’ listed companies measured by Tobin’s Q (TQ), whereas transparency and disclosure (TD), leverage (LEV) and GE have a positive impact. The results have implications for managers and policyholders to understand the corporate governance practices and their relationships with performance. Based on the best knowledge of the authors, this is one of the first studies that addresses the comparison between India and Gulf Cooperation Council (GCC) countries.

scholarly journals EFFECT OF GOOD CORPORATE GOVERNANCE PRACTICES TOWARD THE MOSQUE ACCOUNTING APPLICATION SURVEY OF MOSQUE IN BOGOR

2019 ◽  
Vol 3 (2) ◽  
pp. 60-66
Author(s):  
Retno Martanti Endah Lestari ◽  
Agung Fajar Ilmiyono ◽  
Jalaludin Al Mahali
Keyword(s):  
Corporate Governance ◽  
Data Collection ◽  
Financial Management ◽  
Secondary Data ◽  
Primary Data ◽  
Data Sampling ◽  
Educational Backgrounds ◽  
Good Corporate Governance ◽  
Test Application ◽  
Governance Practices

This research was designed, one of which is to provide input to the Ministry of Religion and DKM in particular that mosque financial management must be transparent and accountable by applying the mosque accounting application in its implementation so that the targeted financial management of mosque governance can be easily achieved. In reality, as many as 30 mosques were selected in Bogor, that the effect of GCG application on the application of mosques in 30 selected mosques, which involved the principles of accountability, transparency, responsibility, independence and the principle of reasonableness had no influence on the process of applying the mosque application, this is certainly a lack of knowledge the mosque DKM how important is the implementation of good corporate governance. The purpose of this study is to determine the economic characteristics of the area in mosques in the Bogor area and whether the application of good corporate governance can affect the application of mosque accounting applications. This type of research is verification with an explanatory survey. Data collection method using a questionnaire. Data collection techniques from primary data and secondary data. Sampling using a purposive sampling method as many as 30 mosques in the Bogor Region. It can be concluded that the economic characteristics of the area at the 30th Mosque selected, still not evenly distributed, this can be seen from the different educational backgrounds of the DKM Mosque and the different area of the mosque and the results of the research data test application of good corporate governance has no influence on the application Mosque Accounting Application.

Corporate Governance: Board Structure, Information Technology and CSR Reporting

2013 ◽  
Vol 64 (2) ◽  
Author(s):  
Yew Choong Wong ◽  
Norkhairul Hafiz Bajuri
Keyword(s):  
Information Technology ◽  
Corporate Governance ◽  
Board Structure ◽  
Structure Information ◽  
Csr Reporting ◽  
Good Corporate Governance ◽  
Governance Practices ◽  
Investment Capital ◽  
And Performance ◽  
Corporate Social

Good corporate governance practices are considered vital for attracting investment capital, improving the performance of companies and reducing risk for investors. This paper provides some general overviews on board structure, information technology (IT) and corporate social responsibility (CSR) reporting. This paper also discusses the various theories related to corporate governance in order to understand the corporate phenomena. This is important to understand each of the theory concept and its implications. These theories include agency theory, stewardship theory, stakeholder theory, resource dependency theory and legitimacy theory. Certainly, board structure, IT and CSR have significant bearing on a firm’s state of corporate governance and performance.

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