scholarly journals Strategic Costing Models as Strategic Management Accounting Techniques at Private Universities in Riau, Indonesia

2019 ◽  
Vol 11 (1) ◽  
pp. 274
Author(s):  
Evi Marlina ◽  
Hendri Ali Ardi ◽  
Siti Samsiah ◽  
Kirmizi Ritonga ◽  
Amris Rusli Tanjung
Keyword(s):  
Higher Education ◽  
Strategic Management ◽  
Organizational Performance ◽  
Value Chain ◽  
Education Institution ◽  
Point Of View ◽  
Theoretical Point ◽  
Activity Based Costing ◽  
Education Organization ◽  
And Performance

As a strategic management in accounting, strategic coasting has attracted the practioners and scholars because the significant influences to comptetitive advantage and organizational performance. This study is aim to explore integrated strategic costing model as an effort to improve competitive advantage and performance of higher education institution. This study also provide the guideline for effectively and efficiently of cost control. A specific strategic costing –activity based costing, value chain costing, quality costing, lifecycle costing and target costing- was elaborated through literature review form each attributes simultaneously and according to comprehensive model that integrated each of principles. The study concluded the scheme is compatible and complete each other according to theoretical point of view due to the integrated implementation of the principles and attributes contribute to organization performance improve. We also argue that the scheme is contribute to distribution of strategic costing attribute and exploitation of organization resources. A new management system proposing to the incorporation of strategic costing attributes into the management of higher education organization resources, and some recommendations for practical use are presented.

scholarly journals Analisis TOWS-K dan SWOT Studi Kasus Sekolah Tinggi Agama Islam Ma’had Aly Al-Hikam Malang

2020 ◽  
Vol 4 (2) ◽  
pp. 345
Author(s):  
Mochamad Nurcholiq
Keyword(s):  
Higher Education ◽  
Strategic Management ◽  
Swot Analysis ◽  
Higher Education Institutions ◽  
Education Institution ◽  
Point Of View ◽  
Internal Variables ◽  
External Variables ◽  
Islamic Religion ◽  
The 1960S

Talking about strategic management (MS), automatic also talks about TOWS and SWOT analysis. TOWS-K analysis is often equated with a SWOT analysis, because they pay attention to internal variables, namely Strength (S) and Weakness (W) and external variables, namely Opportunities (O) and Threats (T). Seen from the historical point of view, can be found two types of analysis, the TOWS-K analysis was first in the 1960s while the SWOT analysis was in the 1990s. Institute of  Islamic Religion Ma'had Aly Al-Hikam (STAIMA Al-Hikam Malang) is a higher education institution (institute) who had stood 17 years ago in 2003. Researcher had not received the study discussed strategic management. The study about this institution in facing the future, especially in the industrial era 4.0. In the Malang city, in the last 10 years many higher education institutions (universities / PT) have been established, which until now there are 50 universities. This research examines and explores the S-W-O-T variable owned by STAIMA Al-Hikam Malang, whose results can be used in determining future policies.

scholarly journals Goal Ambiguity in Public Organizations: A Systematic Literature Review

2019 ◽  
Vol 14 (7) ◽  
pp. 137
Author(s):  
Antonio Botti ◽  
Antonella Monda
Keyword(s):  
Literature Review ◽  
Organizational Performance ◽  
Public Administration ◽  
Systematic Literature Review ◽  
Public Organizations ◽  
Point Of View ◽  
Theoretical Point ◽  
The Public ◽  
Goal Ambiguity ◽  
And Performance

In the literature on the public-private organizations is well known that public organizations have more ambiguous elements than private ones, such as ideology and objectives, that negatively influence the enthusiasm (Brunsson, 1986), motivation and performance of public employees (Pandey & Raney, 2006), as well as organizational performance (Chun & Raney, 2005). The close relationship with performance led many public administration scholars to deepen the concept of goal ambiguity in public management. However, given the lack of a univocal conceptualization of the phenomenon, the present work aims to contextualize goal ambiguity in the public administration, carrying out a systematic literature review. The results bring out goal ambiguity methods of measurement, its antecedents and consequences and the relationship between goal ambiguity and performance. From a theoretical point of view, the study allows systematizing the contributions on goal ambiguity, while from a practical point of view, a thorough knowledge of the concept allows public managers and policy-makers to obtain valuable information for the achievement of good organizational performance.

scholarly journals FEATURES OF DEVELOPMENT OF CADET’S ACADEMIC COMPETENCE IN THE PROCESS OF TRAINING IN HIGHER EDUCATION INSTITUTIONS OF THE MINISTRY OF INTERNAL AFFAIRS OF THE REPUBLIC OF BELARUS

2021 ◽  
pp. 153-157
Author(s):  
A.S. Andrianova ◽  
Keyword(s):  
Higher Education ◽  
Law Enforcement ◽  
Learning Process ◽  
Higher Education Institutions ◽  
Academic Competence ◽  
Educational Process ◽  
Point Of View ◽  
Theoretical Point ◽  
Internal Affairs ◽  
The Republic

The academic competence of cadets is the basis for the formation of professional and social-personal competence of a specialist. Academic competence is a set of skills to independently obtain, process and apply knowledge in the field of jurisprudence, as well as to study and explain from a theoretical point of view the phenomena associated with the implementation of law enforcement. The specifics of training in higher education institutions of the Ministry of Internal Affairs predetermines the need for a systematic organization of activities to develop the academic competence of cadets. The article describes the stages of designing the educational process, taking into account the stages of professionalization of cadets in the learning process.

Determinants of Controlling in a Non-Public Higher Education Institution in Poland

2014 ◽  
pp. 342-350
Author(s):  
Elżbieta Janczyk-Strzała
Keyword(s):  
Higher Education ◽  
Everyday Life ◽  
Higher Education Institutions ◽  
Education Institution ◽  
Point Of View ◽  
The Other ◽  
Financial Security ◽  
Public Higher Education ◽  
Strategic Decisions

The basis of any business, including non-public Higher Education Institutions (HEIs), is financial security, which is ensured by achieving sufficiently high profits and financial liquidity. Especially in these times, a rapidly changing market, the competition, and the upcoming birth rate forces HEIs to optimize operational and strategic decisions. On one hand, it creates new opportunities for non-public HEIs, but on the other, it is a source of danger for the future of their operations. Therefore, they must not only overcome the difficulties encountered in everyday life but also try to respond to the challenges posed by their environment, demonstrating the special care to ensure the efficiency of their operations. They must not only try to increase the quality of offered services or manage their funds rationally but with equal attention should “invest” in modern management methods and concepts. Through the use of controlling, contemporary non-public HEIs are able to choose an optimum variant of decision facilitating the achievement of their goals. In view of the above, this chapter discusses the special considerations relating to controlling HEIs from the point of view of increasing their effectiveness.

scholarly journals Local public innovation: an analysis of its perceived impacts on public performance

2020 ◽  
pp. 002085232096321
Author(s):  
Yoann Queyroi ◽  
David Carassus ◽  
Christophe Maurel ◽  
Christophe Favoreu ◽  
Pierre Marin
Keyword(s):  
Public Sector ◽  
Point Of View ◽  
Theoretical Point ◽  
Public Performance ◽  
Local Authorities ◽  
Internal Resources ◽  
The Public ◽  
And Performance ◽  
Public Organisations ◽  
The Impact

This article explores public innovations implemented by local authorities, which consider them as a key means of improving their performance in response to a restrictive context. The authors thus propose to grasp the impacts of these innovations in terms of perceived performance from a global and multidimensional point of view. Based on a quantitative study conducted among French local authorities, this research first presents the results obtained from a theoretical point of view, providing insight into the multiple impacts of implementing innovations within the public sector. Then, at the managerial level, the study identifies specific impacts for each type of public innovation, the aim being to structure the innovation portfolio of public organisations. Points for practitioners An increasing number of innovations are being introduced in the public sector. However, the impact of these innovations on public performance is often not assessed. That is why by focusing our research on French local authorities, we guide managers both in analysing this influence by distinguishing several types of innovation and performance, and in building a portfolio of innovations in line with the internal resources of their local authority, as well as the public service provided in response to the needs of the territory.

scholarly journals National Evaluation System for Higher Education: opportunities for social responsibility in IES’ strategic management

2007 ◽  
Vol 5 (1) ◽  
pp. 23-35
Author(s):  
Patrícia Almeida Ashley ◽  
Roberto Do Nascimento Ferreira ◽  
Helvécio Luiz Reis
Keyword(s):  
Higher Education ◽  
Social Responsibility ◽  
Strategic Management ◽  
Evaluation System ◽  
Evaluation Process ◽  
Education Institution ◽  
University Management ◽  
Ethical Challenges ◽  
Relational Governance ◽  
Self Evaluation

The National Evaluation System of Higher Education (from Brazilian Portuguese Sistema Nacional de Avaliação da Educação Superior evaluation component of the Sinaes, for the adoption of social responsibility in university strategic management in Brazil. As part of the process of institutional evaluation, each higher education institution (HEI) has to create an evaluation commission, with the attribution of guiding the self-evaluation process of the HEI. This paper presents contributions for the Sinaes concerning the concept of social responsibility, on the basis of a broad and relational perspective for social responsibility, recommending, on one hand, the incorporation of suppliers’ and environment dimension and, on the other hand, a relational governance based on ethical challenges as strategic elements of university management.

scholarly journals Employee Engagement Factors in A Higher Education Institution

2019 ◽  
Vol 10 (3) ◽  
pp. 187-200
Author(s):  
Ahmad Azmy
Keyword(s):  
Higher Education ◽  
Employee Engagement ◽  
Employee Satisfaction ◽  
Education Institution ◽  
Academic Community ◽  
Academic Quality ◽  
Higher Education Institution ◽  
Supervisory Relationships ◽  
And Performance ◽  
Planning Culture

This reseach analyzed factors that correlated with employee engagement in a higher education institution. The object of this research was the lecturers and employees with the total of 100 people. There were measured on how to produce academic quality accompanied by excellent service to students. Dimensions used were compensation, leadership and organizational planning, culture and corporate communication, job environment, supervisory relationships, employee satisfaction and training, development, and resources. The process of collecting data was through the questionnaires. The research method used Confirmatory Factor Analysis (CFA). In the results, all dimensions used have a significant influence on employee engagement because of p-values <0,05 and t-tables > t-statistics. The supervisor relationship dimension has the highest correlation of 66,5%, and employee satisfaction has the lowest correlation of 13,8%. Higher education institutions must increase employee engagement to maintain productivity and performance. Employee engagement is one of the keys to the success of educational institutions to produce exceptional academic quality and services for the entire academic community.

scholarly journals Pengaruh Kemampuan Pembelajaran Organisasional Terhadap Kompetensi Inti Organisasi, dan Kinerja Organisasi Perguruan Tinggi Swasta di Propinsi NTT Suatu Tinjauan Literatur Untuk Membangun Hipotesis Penelitian

Analisis ◽  
2020 ◽  
Vol 19 (1) ◽  
pp. 23-38
Author(s):  
Rafael Octavianus Byre
Keyword(s):  
Higher Education ◽  
Organizational Learning ◽  
Organizational Performance ◽  
Core Competencies ◽  
Model Development ◽  
Private Higher Education ◽  
Learning Needs ◽  
Diversification Strategies ◽  
And Performance ◽  
Higher Education Organizations

Empirically, this paper is expected to see the extent of the development of organizational learning models in the Development of Private Higher Education in the Province of East Nusa Tenggara Province by including the dimensions of the organization's core competencies, and organizational performance in previous strategy research. With the stages of model development which can be seen the contribution and contribution of each previous research to the research carried out mainly in building research hypotheses. In this paper we also want to look gradually at how to understand the partial effect of organizational learning on the organization's core competencies, on diversification strategies and organizational performance. And how all the aspects examined above contribute to further studies in the field of strategy management concerning the effect of organizational learning on core competencies, diversification strategies and organizational performance. The design of this research is mostly done on companies in the field of services in general and some research on higher education organizations. Looking at / reviewing all the studies that have been done by previous researchers whose variables are used as the basis for building and developing hypotheses in this paper, namely, the influence between organizational learning, organizational core competencies and performance. With the following stages begin with searching, separating articles, extracting data, synthesizing data, reporting data. The main contribution in this research is to illustrate that how the construct of organizational learning needs to be developed in improving the organization's core competencies, which in the end is expected to improve the performance of private higher education organizations in NTT Province.

scholarly journals Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Opolu z dnia 2 lutego 2017 r. II SA/Op 577/16

2019 ◽  
Vol 16 (2) ◽  
pp. 245-257
Author(s):  
Dariusz Mucha
Keyword(s):  
Higher Education ◽  
Education Institution ◽  
Legal Regulation ◽  
Point Of View ◽  
Education Students ◽  
Higher Education Institution ◽  
The Right

In the judgment with commentaries, the Provincial Administrative Court in Opole made a statement concerning the penalty of expulsion from a higher education institution as a disciplinary penalty declared only by disciplinary committees. From the point of view of the judgment with commentaries, it is of importance to specify that this penalty is not of “life-long” nature, nor dśs it result in deprivation of the right to study in other institutions. The author approves of the position held by the judgment with commentaries and claims it to be an accurate and significant voice of the judiciary, which may prove substantial in eliminating legal ambiguities (and absurdities) arising as a result of applying the provisions of law in regard to responsibilities of higher education students, drawing attention to the incomplete and insufficient form of the provision of the relevant legal regulation.  

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