scholarly journals MEASURING THE IMPACT OF FACTORS ON THE IMPLEMENTATION OF FINANCIAL STATEMENTS UNDER THE NEW ACCOUTING REGIME AT THE PUBLIC SERVICE AND ADMINISTRATION UNITS IN VIETNAM

2020 ◽  
Vol 37 (01) ◽  
Author(s):  
TRAN THI YEN ◽  
LE THI BAO NHU ◽  
NGUYEN THI PHUONG THAO
Keyword(s):  
Decision Making ◽  
Public Service ◽  
Positive Impact ◽  
Financial Statements ◽  
Research Model ◽  
Quality Of Information ◽  
Factors Affecting ◽  
The Public ◽  
The Impact

This study examines the impact of subjective and objective factors affecting the implementation of financial statements under the new regulations of public service and administration units in Vietnam. The research model and hypothesis has been tested by SmartPLS3 software with 213 survey samples from accountants andmanagers working in public units in Vietnam. Research results show that: (1) The capacity of accountants at theunits has a positive impact on the implementation of financial statements according to the new accounting regime;(2) The content of the new accounting regime and inspection activities of functional agencies have a positive impact on the implementation of financial statements according to the new accounting regime. These results provide some implications for the theory and implications of governance for public entities in Vietnam in implementing financial statements to improve the quality of information on financial statements, serving the needs of increasing accountability and decision-making of units.

scholarly journals KINERJA LEMBAGA PERWAKILAN RAKYAT DAERAH (Studi Deskriptif Kualitatif Di DPRD Kota Bengkulu)

2015 ◽  
Vol 1 (2) ◽  
Author(s):  
Harius Eko saputra
Keyword(s):  
Mass Media ◽  
Public Service ◽  
Public Services ◽  
Research Seminar ◽  
Factors Affecting ◽  
The Public ◽  
Current Implementation ◽  
The One ◽  
The Right

Almost every day, in various mass media, especially in newspapers, it is found that there are so many complaints and unsatisfactory opinions from the community, as the customer, towards the current implementation of public service. These complaints and unsatisfactory opinions can describe how bad the quality of the current public service is, which is benefited by the community. It may be the right time for the community to be treated as citizens, who will have rights and give priority to their rights for being served afterwards. They are not anymore being considered as clients who previously have no any choice in choosing and in determining what kind of service that they really want to. There are so many results from research, seminar and writings that are conducted by experts in which their works talk about the implementation of a good and qualified public service. Currently, however, the qualified public service has not yet implemented as should have been. The implementation of public service still acts as however it please to be and only emphasize on its own interest without considering the consumer’s importance as the party that should really be served as well as possible. For this reason, a research, which is done in Service Integrated Unit of the Jember Regency, tries to find out any factors affecting quality of the public services. The main core of the public service implementation is the quality of norm of the service executor. The matter that should be realized is that the executor is the person who should serve for the community, and the community is the one who should be served as well as possible.Keywords: Implementation of public service, legislatif

Women and Media

2021 ◽  
pp. 8-23
Author(s):  
Zeljka Lekic-Subasic
Keyword(s):  
Decision Making ◽  
Public Sphere ◽  
Gender Equality ◽  
Public Service ◽  
General Public ◽  
The Public ◽  
The Media ◽  
Existing Data ◽  
National Borders

Difficulties that women face in the media professions and discrimination against women's access to decision-making posts within the media is a problem that transcends national borders. Becoming a greater part of this particular workforce would help to expand both the amount and quality of visibility for women – in news, television, and public sphere in general. Public service media (PSM), as broadcasting, made, financed, and controlled by the public and for the public, with the output designed to reach everyone and reflect all voices, should treat gender equality with the utmost importance. The existing data indicate however that, although some progress have been made, there is a lot to be done: while women among European PSMs represent 44% of the workforce, the number falls to less than 25% at the higher and executive positions. This chapter analyses the efforts made by the European Broadcasting Union's members and the measures they recommend.

scholarly journals IMPACT OF SENIOR MANAGEMENT SUPPORT, EMPLOYEES' INVOLVEMENT, AND OPEN CORPORATE CULTURE ON THE MOTIVATION OF EMPLOYEES: AN EMPIRICAL STUDY

2020 ◽  
Vol 6 (2) ◽  
pp. 99
Author(s):  
Sadia Kausar
Keyword(s):  
Decision Making ◽  
Regression Analysis ◽  
Corporate Culture ◽  
Positive Impact ◽  
Secondary Data ◽  
Senior Management ◽  
Primary Data ◽  
Management Support ◽  
Research Model ◽  
The Impact

This study is aimed to investigate the impact of senior management support, employees’ involvement and open corporate culture on the motivation of employees in the education sector of Pakistan. To collect the primary data, a self-administrated questionnaire is used while for secondary data collection research journals and articles are used. The sample size of this study consists of two hundred employees (hundred from public and hundred from private institutes). SPSS is used for measuring the association between variables and to see the impact of senior management support, open corporate culture, and involvement of employees on the motivation of employees. Correlation analysis and regression analysis are used to test the hypothesis of the research model. The motivation of the employees mainly depends upon senior management support and employees' involvement in decision making. Findings of the results support hypothesis 1, 2 & 3 while disproving hypothesis 4. Senior management support and employees’ involvement in decision making have a significant and positive impact on the motivation of employees. And the open corporate culture has no meaningful impact on employees’ motivation.

scholarly journals OMBUDSMAN: SUATU KAJIAN ANALISIS

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Yeni Sri Lestari
Keyword(s):  
United Kingdom ◽  
New Zealand ◽  
Public Service ◽  
Public Services ◽  
Positive Impact ◽  
Government Officials ◽  
The People ◽  
Personnel Administration ◽  
The Impact

This article analyzes the history and role of the Ombudsman in improving the quality of public service delivery by government officials of a country. The establishment of the Ombudsman is an important step that is done to balance the performance of the apparatus of government in providing public services and justice to the people. This study is important as a reference many countries are working to improve the quality of public services personnel administration. Therefore, the discussion in this article is what is meant by the Ombudsman? How Ombudsman formed? The second is how the performance of the Ombudsman? And how is the impact of the Ombudsman? This study found that the background of the establishment of Ombudsman first appeared in Sweden is based on the Swedish government's efforts to create a balance of public services by government officials and the general public to the demands of globalization and democracy today. At the end of the study it was found that by taking a study on the Ombudsman parliamentary in New Zealand and the United Kingdom found that the practice of the concept of Ombudsman institutions have a positive impact to the management of the public service, it then becomes the impetus for other countries to participate in establishing the Ombudsman.Keywords: Ombudsman, New Zealand, United Kingdom

Colostomy irrigation (part 1): impact on quality of life

2021 ◽  
Vol 19 (3) ◽  
pp. 24-29
Author(s):  
Hayley Jones
Keyword(s):  
Quality Of Life ◽  
Positive Impact ◽  
Key Factors ◽  
Factors Affecting ◽  
Colostomy Irrigation ◽  
Faecal Continence ◽  
Peristomal Skin ◽  
The Uk ◽  
The Impact

Colostomy irrigation (CI) involves instillation of water via the stoma into the colon, where it stimulates peristalsis, causing expulsion of stool and water from the stoma. CI allows colostomates to regain controlled evacuation and faecal continence. A review of the literature suggests that CI is safe and can have a positive impact on key factors affecting quality of life, including flatus, odour and peristomal skin health. CI is also convenient in avoiding the need for frequent disposal of used appliances. All of this has also been shown to improve psychological wellbeing. However, use of CI in the UK remains relatively low. This first article considers the impact of CI on colostomates' quality of life, and the second will explore the barriers to uptake.

Novice's Performance and Satisfaction Improvement Through Expert Decision Support Usage

2004 ◽  
pp. 163-182
Author(s):  
Lucila Perez ◽  
Michel Plaisent ◽  
Prosper Bernard ◽  
Lassana Maguiraga
Keyword(s):  
Neural Networks ◽  
Decision Making ◽  
Decision Support ◽  
Positive Impact ◽  
Business World ◽  
New Employees ◽  
Training Tool ◽  
Treatment Groups ◽  
The Impact

Decision support technology, Expert Systems, Executives Information Systems, and Artificial Neural Networks, have been reported to be useful tools to enhance the performance of managers as they helped them to gain more knowledge, experiences, and expertise and consequently enhance the quality of the decision-making. They can also be used as a training tool to transfer the knowledge of the expert to middle and top management and thus improve the performance of new employees. This communication reports the conclusions of a study conducted to verify the impact of the use of the EDSS technology (Expert Decision Support Systems) on the performance and satisfaction of new employees in the business world. A laboratory experiment using control groups and treatment groups was held to test the research model. The results indicate that EDSS technologies do have a positive impact on the performance of the users.

scholarly journals The Impact of Enterprise Resources Planning Implementation in Cross-Functional for Sharing Knowledge and Quality Information in Preparing the Financial Statements

2019 ◽  
Vol 130 ◽  
pp. 01041
Author(s):  
Zeplin Jiwa Husada Tarigan ◽  
Sautma Ronni Basana ◽  
Widjojo Suprapto
Keyword(s):  
Positive Impact ◽  
Financial Statements ◽  
Service Industries ◽  
Financial Statement ◽  
Erp Implementation ◽  
Financial Reports ◽  
Enterprise Resources Planning ◽  
The Impact ◽  
Resources Planning

Enterprise Resources Planning (ERP) has been adopted by the manufacturing and service industries to improve the performance of the company. It helps construct the company's financial statements. There are two main questions: first, how the influence of implementing ERP can enhance the good integration andsecond, how sharing between departments can affect the quality of information so that the process of making the company's monthly financial reports on time. For company management in East Java, one successful indicator is the on-schedule monthly financial reports. Based on the results there are 102 questionnaires returned, but only 58 replies are coming from the finance and accounting department. Eight questionnaires were incomplete, therefore discharged. As many as 50 questionnaires can be further processed. The results of this study find that ERP implementation gives a positive impact to cross-functional departments and sharing knowledge. However, the impact of cross-functional department does not affect the sharing knowledge because many heads of departments find it difficult to discuss and understand businessprocesses in other departments. The cross functional departments and the sharing of information have a significant influence on the quality of company information. Last, cross-functional departments and thequality of information affect the financial statement.

scholarly journals Measuring Quality Determinants of Financial Statements

2021 ◽  
Vol 2 (12) ◽  
pp. 884-893
Author(s):  
Widya Andelina ◽  
Aprih Santoso
Keyword(s):  
Human Resource ◽  
Sampling Method ◽  
Negative Impact ◽  
Positive Impact ◽  
Internal Audit ◽  
Financial Statements ◽  
Accounting Systems ◽  
The Impact

The research aims to study the impact of the role of internal audit, the application of regional accounting systems, and human resource competencies on the quality of financial statements. A sample of 141 employees according to the purposive sampling method and by distributing questionnaires. It turned out that the questionnaire returned was only from 138 employees. Data analyzed through moderate regression analysis (MRA) from the SPSS program. The results of the study stated that the role of internal audit has a negative impact on the quality of financial statements, the application of regional accounting systems and human resource competencies have a positive impact on the quality of financial statements

scholarly journals Understanding Factors Affecting Local Administration Reform on Accrual-Based Financial Statements

2017 ◽  
Vol 1 (1) ◽  
pp. 54
Author(s):  
Haryono Sukamdaru ◽  
Bambang Subroto ◽  
Endang Mardiati
Keyword(s):  
Information Technology ◽  
Work Experience ◽  
Financial Statements ◽  
Quality Of Education ◽  
Analysis Method ◽  
Government Officials ◽  
Quality Of Information ◽  
Factors Affecting ◽  
Financial Administration

<p>This study is set out to analyze the understanding of local government officials on the accrual-based financial statements. The analyses are performed on the effects of training, education, working experience, and the quality of information technology to comprehending accrual-based financial statements. Furthermore, the data are collected using questionnaires, and distributed to all officials responsible for financial statements and financial administration officials in all working units (SKPD) in Probolinggo Municipality, and the used samples are 57 respondents. Data analysis method is double regression. The result of this study indicates that the training and working experience positively influences on the comprehension of accrual-based financial statements. The quality of education and information technology do not bring a pass to the understanding of accrual-based financial statements.<strong></strong></p><p> </p><p><strong>Keywords    </strong>:  Accrual-based financial statements understanding, education, information technology quality, training, work experience</p>

scholarly journals A Study on the Influence of Promotion of Garuda Indonesia by Social Media on e–WOM, Online Ticket Sales, Brand Image, and Brand Loyalty During the Covid-19 Pandemic

2021 ◽  
Vol 12 (3) ◽  
pp. 4458-4464
Author(s):  
Johar Samosir Et.al
Keyword(s):  
Social Media ◽  
Positive Impact ◽  
Structural Equations ◽  
Quality Of Information ◽  
Information Quantity ◽  
Ticket Sales ◽  
Information Characteristics ◽  
The Impact ◽  
Positive Effect

This study investigates the impact brand identity of three of the promotional information characteristics of airline social media information quantity, credibility of information, and quality of information through electronic word-of - mouth (e-WOM). We did a survey 250 customers who had been using social media from Garuda Indonesia airlines to interpret and evaluate data obtained using structural equations. The findings of this study showed that the promotion of social media airlines had a positive impact on e-WOM, e-WOM had such a positive effect on the brand's image and e-WOM even had a noticeable impact on the selling of online tickets. This study sets out a model for social media information characteristics and can be used as basic data to illustrate how airlines can handle and use social media information.

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