scholarly journals TYPE OF LEADERSHIPS, ACCOUNTABILITY, PUBLIC PARTICIPATION AND TRANSPARENCY OF PUBLIC POLICY AS MODERATION TO DEGREE OF LEGISLATIVE’S MEMBERS BUDGETING KNOWLEDGE IN CONTROLLING THE REGIONAL BUDGET (APBD)

Author(s):  
Aprianto L. Kuddy

The purpose of this research was to examine the influence of the quality of board of the council knowledge about budget and the control board of the council on Regional Budget (APBD) with leadership types, accountability, participation and public policy transparency as the moderating variables that strengthen or weaken the relationship. Independent variable of this research is quality of board of the council knowledge about budget and the control board of the council on Regional Budget (APBD) as a dependent variable. The analysis of this research was a member of the board council at Regional Representative Council (DPRD) of Papua Province, Regional Representative Council (DPRD) of Jayapura Regency and Regional Representative Council (DPRD) of Jayapura Municipality for the period of 2009 to 2014. The number of respondent of this research was 111 respondents. The data was obtained by direct surveys and the hypothesis was tested with multiple regressions analysis. The result showed that board of the council’s knowledge about budget influenced the control board on Regional Budget (APBD). Besides, this research also documented that interaction between leadership type with knowledge about budget and interaction between public participation with knowledge about budget influenced the control from board on the Regional Budget (APBD). On the other hand, both interaction between accountability and public policy transparency did not influence the control board of the council on Regional Budget (APBD). Keywords : Leadership type, Accountability, Public participation, Transparency in Public Policy, Budgeting knowledge, Control board on Regional Budget (APBD).

Author(s):  
Fecky M. Pangemanan ◽  
Debby Ch. Rotinsulu ◽  
Daisy S.M. Engka

ABSTRAKDana desa pada intinya dipergunakan untuk kesejahteraan warga, mendorong pembangunan infrastruktur, perekonomian warga dan jenis pemberdayaan lainnya. Dana desa yang dikucurkan pemerintah pusat maupun dari APBD harus diumukan secara transparansi pada publik , hal tersebut untuk menghindari terjadinya penyelewengan dana, kecurigaan publik dan supaya pembangunan di desa dapat berlangsung secara kondusif.Penelitian ini dilaksanakan didesa Talawaan Kecamatan Talawaan Kabupaten Minahasa Utara dan tujuan penelitian ini untuk menganalisis pengaruh partisipasi masyarakat dan transparansi dalam pengelolaan dana desa terhadap APBDesa yang bertujuan untuk mengetahui hubungan antara dua variabel atau lebih. Penelitian ini akan melihat pengaruh dan hubungan kausal antara variabel bebas (independent variable) yaitu partisipasi masyarakat dan transparansi pengelolaan dana desa dengan variabel terikat (dependent variable) yaitu APBDesa Talawaan. Metode analisis yang digunakan dalam penelitian ini adalah regresi linier berganda, termasuk didalamnya koefisien korelasi berganda, koefisian determinasi berganda serta uji t dan uji f. Dari hasil penelitian ini menjelaskan bahwa partisipasi masyarakat dan transparansi kebijakan publik berpangaruh secara signifikan terhadap penyusunan APBDesa. Dengan demikian dapat diketahui bahwa setiap kali terjadi perubahan partispasi masyarakat dan transparansi kebijakan publik maka akan mempengaruhi penyusunan APBDesa. Kata kunci : Partisipasi masyarakat, transparansi, dana desa dan APBDesa. ABSTRACTThe village fund is essentially used for the welfare of citizens, promoting infrastructure development, citizen economy and other types of empowerment. Village funds disbursed by the central government as well as from the APBD must be publicly announced in transparency, in order to avoid misappropriation of funds, public suspicion and village development to be conducive.               This research was conducted in Talawaan Village Talawaan Subdistrict of North Minahasa Regency and the purpose of this study was to analyze the influence of community participation and transparency in village fund management to APBDesa aimed to know the relationship between two variables or more. This study will look at the influence and causal relationship between independent variable (independent variable) that is community participation and transparency of village fund management with dependent variable (APBDesa Talawaan). The method of analysis used in this study is multiple linear regression, including the multiple correlation coefficient, multiple determination coefficient and t test and f test.               From the results of this study explains that public participation and public policy transparency have a significant effect on the preparation of APBDesa. Thus it can be seen that every time there is a change of public participation and public policy transparency it will affect the preparation of APBDesa. Keywords: Community participation, transparency, village funds and APBDesa.


Author(s):  
Gustavo Rafael Escobar Delgado ◽  
Anicia Katherine Tarazona Meza ◽  
Andy Einstein García García

The research analyzes the relationship between factors of resilience and academic performance in disabled students studying at the Technical University of Manabí. It is a correlational descriptive study conducted with a population of 88 disabled students, of which two groups were selected, one with high academic performance and the other with low performance. A questionnaire was designed and applied to determine the level of quality of life and risk factors of adolescents. Resilience was measured with the SV-RES scale created for the Latin American population.


2019 ◽  
Vol 1 (2) ◽  
pp. 814-825
Author(s):  
Weggy Oktya Dwitra ◽  
Henri Agustin ◽  
Erly Mulyani

Taxes are the main source of state income and reception, and are used to increase the prosperity and welfare of the people as a whole. The income tax collection system currently provides loopholes for taxpayers to prepare reports on tax payments to a minimum as long as they do not deviate from the applicable legislation.Important issues in taxation include awareness of paying taxes, tax paying behavior, obedience in paying taxes and tax avoidance. In connection with this research conducted aims to examine empirically about: (1) The moral-ethics effect of income tax on tax avoidance, and (2) Socio-demographic relations on the moral-ethical influence of income tax on tax avoidance. In connection with this research conducted aims to examine empirically about: (1) The moral-ethics effect of income tax on tax avoidance, and (2) Socio-demographic relations on the moral-ethical influence of income tax on tax avoidance. The data needed in this research is obtained from a questionnaire filled in by the income taxpayer sample registered at the KPPP Padang, which consists of 100 taxpayers. The collected data was analyzed using simple and multiple linear regression tests and the MRA (Moderating Regression Analysis) test for moderating variables. The research results obtained are (1) Moral-ethics of income tax affects the intention of personal taxpayers to carry out tax avoidance income tax. (2) Socio Demography does not moderate the relationship between moral-tax ethics and personal taxpayer intentions to carry out tax avoidance income taxes. (3) Moral-Ethics of Income Tax and Socio-Demographic influence together towards Tax Avoidance. In addition Socio Demography is proven only as an independent variable (predictor) in relation to Tax Avoidance.


2021 ◽  
Vol 3 (1) ◽  
pp. 21-24
Author(s):  
Ali Humardani ◽  
Yuly Peristiowati ◽  
Agusta D. Ellina

Handling emergency cases must not only be carried out quickly but also must be precise. Standard Operating Procedures (SOP) is one of the instruments to measure the quality of service. the number of patient visits that can affect the quality of service. Triage is a way of sorting patients based on therapy needs and available resources. Therapy is based on ABC conditions (Airway, with cervical spine control, Breathing, and Circulation with bleeding control). On the other hand, the COVID-19 pandemic greatly affects the response time, impacting the number of patient visits. Response time is the time between the beginning of a request being responded to in other words it can be called response time. A good response time for patients is 5 minutes. The purpose of this study was to identify the relationship between the number of patient visits and the accuracy of triage implementation and response time. The electronic database used is PubMed, Springer, and Google Scholar with a search strategy using the PICO (patient, intervention, comparison, and outcome) method.


2020 ◽  
Vol 61 (4) ◽  
pp. 418-436
Author(s):  
Shira Offer

Using egocentric network data from the University of California Social Networks Study (1,136 respondents; 11,536 alters), this study examines how difficult ties—an unexplored form of social negativity—are associated with well-being. Findings show that well-being is affected by the quality of the relationship rather than its presence in the network. Having a nondifficult partner is associated with lower loneliness compared to having no partner, but having no partner and having a difficult partner are related to similar levels of loneliness. Likewise, having difficult adult children and having no adult children are associated with reporting greater psychological distress than having nondifficult adult children. Consistent with the stress process model, the negative association of a difficult partner with well-being is buffered when that partner is otherwise supportive and when the other ties in the network are supportive. However, that association is amplified when the other ties are also difficult.


2020 ◽  
Vol 6 (1) ◽  
pp. 7
Author(s):  
Alessia Donato

Several studies have analyzed the relationship between the firms’ technological diversification and the innovation performance outcomes. We use information coming from patents portfolio of a sample of firms that operate in a nanotechnology sector and analyze the effect, in this relationship, of the use of scientific knowledge in the development of patented inventions. We find, firstly, that the trend of the quality of innovation with the technological diversification of a firm appears similar to a Gaussian with positive asymmetry. Secondly, we find that with the increase in the percentage of the used science by year, in one side, firms appear to obtain the maximum impact of the innovation, in average, with a less technological diversification in the patent’s portfolio and, in the other side, innovations with more impact are obtained in average.


2020 ◽  
Vol 47 (2) ◽  
pp. 169-189
Author(s):  
André Krebber

Abstract This article explores Theodor W. Adorno’s recovery of natural beauty in Aesthetic Theory against the background of current debates in environmental aesthetics and evinces the relationship of his reading of natural beauty to his critique of the domination of nature. From there, a critique of natural domination can be issued through the artwork. Whereas Adorno specifies that artworks do not relate to natural beauty in a positive, pseudomorphotic sense, they nevertheless inherit a quality of natural beauty as presenting to humans what is not reducible to the human. Within the specific historical context of an environmental crisis, then, a case is finally made for art as an area of ecological critique that recovers the artwork and nature from both the artwork’s reduction to a propagandistic tool and its idealistic enlisting for reinstating a bourgeois ideal of nature.


2013 ◽  
Vol 83 (6) ◽  
pp. 1043-1048 ◽  
Author(s):  
Irfan Dawoodbhoy ◽  
Elsa K. Delgado-Angulo ◽  
Eduardo Bernabé

ABSTRACT Objective: To assess the relationship between malocclusion severity and quality of life in children. Materials and Method: Two hundred and seventy-eight children aged 11 to 14 years were recruited voluntarily from the Dental and Maxillofacial Centre of the Almana General Hospital in Alkhobar, Saudi Arabia. The children were asked to fill out the Arabic version of the Child Perception Questionnaire for 11- to 14-year-old children (CPQ11–14) and were then clinically examined to determine the severity of their malocclusion using the Dental Aesthetic Index (DAI). Multivariate analysis of variance was used to compare the four domains and the total CPQ11–14 scores between the four DAI severity groups. Results: Significant differences were found between DAI severity groups for the four domains and the total CPQ11–14 scores. Although children with very severe (handicapping) malocclusion had significantly higher domain and total CPQ11–14 scores than all the other groups (differences of up to 6 and 22 units, respectively, compared to children with no/minor malocclusion), there were no differences between those with no/minor, definite, and severe malocclusion. Conclusion: These findings suggest that only very severe malocclusion had an impact on the quality of life of the participants. Orthodontists should focus not only on clinical measures of malocclusion but should also consider the impact of severe malocclusion on patients' quality of life.


Kybernetes ◽  
2014 ◽  
Vol 43 (9/10) ◽  
pp. 1372-1380
Author(s):  
Ann Morrison ◽  
Hendrik Knoche

Purpose – The purpose of this paper is to synchronize two courses to focus on the students working with learning and applying tools in the one course and acting on understandings gained to produce artefacts in the other. Design/methodology/approach – Working with real users throughout all stages of the design process, the authors structured two courses so findings from the evaluation methods learnt in the one course (their analyses) were directly acted on in the other (their re-designs). The authors fostered a group-spirited learning environment where students presented designs-in-process; explained the findings from focused evaluation methods using tangible representations; identified the relationship from these findings for subsequent re-design rationales; and discussed and critiqued each other's work using multiple feedback, teach-back and discursive strategies. Findings – The authors found that in-depth coverage of material, working with real data and users at all stages of assessment and producing visualizations from evaluations, naturally forced student motivation to act and redesign better solutions. The authors noted improved attendance and students reported high engagement and content appreciation. Research limitations/implications – Ensuring relevance, by adding larger context concerns, expansive critical methods and feedback processes in a cycle of understanding, acting, learning can have useful practical and social implications. This is germane when designing for quality of everyday use in, for example, education, urban environments and mobile applications. Practical implications – The paper includes implications for the development of learning environments where course and semester content is developed in tandem to support integrated learning by acting with project output and teach back “presentations” throughout the course. Originality/value – The paper proposes a unifying tandem approach to learning and applying evaluation tools with real users, teachback and acting to improve redesigns with potential to improve human computer interaction educational standards for learning and design outcomes.


Accounting ◽  
2021 ◽  
pp. 349-356
Author(s):  
Ronny Kountur ◽  
Bramantyo Djohanputro ◽  
Martdian Ratna Sari

Investors are facing doubt on the quality of earning reported. They require some indicators to detect the quality of earning reported. The use of past performance as indicators of current and future earning management is challengeable since there are contradicting results in the sign of the relationship between past performance and earning management. Another variable may moderate their relationship. Therefore, it is the purpose of this study to know if employee’s relative earning is the moderating variable in the relationship between past performance and earning management. One hundred thirty-five companies listed in Indonesia Stock Exchange were selected with the use of stratified random sampling. The data is analyzed using sub-group analysis followed by the Chow F test and the linear regression analysis. Earning management is the dependent variable, whereas past performance is the independent variable, and employee relative earning is the moderating variable. The null hypotheses were rejected. A significant negative association exists between past performance and earning management, while the employee relative earning was found to be the moderating variable. The effect of past performance to earning management increases as employee relative earning getting lower.


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