Penerapan PSAK 109 Pada BAZNAS Kota Magelang Dan Faktor-Faktor Yang Memengaruhinya

This study aims to analyze the implementation of PSAK 109 and the factors that influence it at BAZNAS Magelang City. This research was conducted in Magelang in February-April 2021. This research is a qualitative research with interview method to obtain primary data and literature study method to obtain secondary data. The results of this study indicate that BAZNAS Magelang City is still doing traditional zakat and infaq/alms accounting records and has not yet fully implemented PSAK 109, particularly related to the measurement, presentation, reporting, and disclosure of ZIS funds. As for the factors that influence the implementation of PSAK 109 at BAZNAS Magelang City, there are four factors that can be identified, namely differences in perceptions of the urgency of PSAK 109, limitations of information technology systems, limited human resources, and limited support from local governments. This study indicates that local governments need to provide adequate support for the implementation of PSAK 109, both policy support and financial support, which can accommodate the needs of information technology systems and human resource competencies. In addition, this study indicates that the central BAZNAS and the Indonesian Institute of Accountants (IAI) need to increase socialization and assistance to regional BAZNAS regarding the application of PSAK 109. Penelitian ini bertujuan untuk menganalisis penerapan PSAK 109 dan faktor-faktor yang memengaruhinya pada BAZNAS Kota Magelang. Penelitian ini dilakukan di Magelang pada bulan Februari-April 2021. Penelitian ini merupakan penelitian kualitatif dengan metode wawancara untuk memperoleh data primer dan metode studi pustaka untuk memperoleh data sekunder. Hasil penelitian ini menunjukkan bahwa BAZNAS Kota Magelang masih melakukan pencatatan akuntansi zakat dan infak/sedekah secara tradisional dan belum sepenuhnya menerapkan PSAK 109, khususnya terkait pengukuran, penyajian, pelaporan, dan pengungkapan dana ZIS. Adapun terkait faktor-faktor yang memengaruhi penerapan PSAK 109 pada BAZNAS Kota Magelang, terdapat empat faktor yang dapat diidentifikasi, yaitu perbedaan persepsi terhadap urgensi PSAK 109, keterbatasan sistem teknologi informasi, keterbatasan sumber daya manusia, dan keterbatasan dukungan dari pemerintah daerah. Penelitian ini mengindikasikan bahwa pemerintah daerah perlu memberikan dukungan secara memadai terhadap penerapan PSAK 109, baik dukungan kebijakan maupun dukungan dana, yang dapat mengakomodasi kebutuhan sistem teknologi informasi dan kompetensi sumber daya manusia. Selain itu, penelitian ini mengindikasikan bahwa BAZNAS pusat dan Ikatan Akuntan Indonesia (IAI) perlu meningkatkan sosialisasi dan asistensi kepada BAZNAS daerah terkait penerapan PSAK 109.

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KEWENANGAN DPRD PROVINSI JAWA TENGAH DALAM MENERIMA LAPORAN HASIL AUDIT BPK BERDASARKAN UNDANG-UNDANG NOMOR 23 TAHUN 2014 TENTANG PEMERINTAHAN DAERAH

Hukum dan Masyarakat Madani ◽

10.26623/humani.v7i2.1028 ◽

2017 ◽

Vol 7 (2) ◽

pp. 155

Author(s):

Heni Tri Susilowati ◽

A Heru Nuswanto ◽

Sukimin

Keyword(s):

Human Resources ◽

Local Governments ◽

Competent Authority ◽

Secondary Data ◽

Primary Data ◽

Audit Report ◽

Purposive Sampling ◽

Report Result ◽

Central Java ◽

Financial Audit

Penelitian ini di latarbelakangi dengan adanya Undang-Undang Nomor 23 Tahun 2014Pedoman dan Tata Cara Dewan Perwakilan Rakyat Daerah (DPRD) menerima laporan hasil pemeriksaan audit keuangan pemerintah provinsi oleh Badan Pemeriksa Keuangan (BPK),mewajibkan bagi pemerintah daerah agar melakukan kegiatannya berdasarkan tugas dan tanggung jawab dari pejabat yang berwenang. Dalam penelitian ini akan melihat tentangkewenangan DPRD Provinsi jawa Tengah dalam menerima laporan hasil audit BPK, kendalaDPRD dalam menerima laporan hasil audit BPK dan upaya mengatasinya. Jenis penelitian yang digunakan adalah yuridis sosiologis dengan spesifikasinya deskriptif analitis. Metode penentuansampelnya adalah purposive sampling. Data yang dipergunakan adalah data primer yangdiperoleh melalui wawancara didukung dengan data sekunder, kemudian di analisis secara kualitatif. Hasil penelitian menunjukan bahwa kewenangan DPRD Provinsi Jawa Tengah dalammenerima laporan hasil audit BPK sudah maksimal. Tetapi belum terlaksana dengan baik yaituterdapat kendala dalam internal adalah tenggang waktu pembahasan yang sedikit, minimnya rancangan undang-undang, kurangnya sumber daya manusia, kurangnya proses pencatatan mengenai aset daerah, upaya dari jawaban kendala internal, berpedoman pada perundang- undangan, melakukan pembahasan bersama Gubernur, menambah aspek regulasi, SDM, dan teknologi informasi, memberi sanksi/menindak lanjuti panitia kerja yang lalai mencatat pengeluaran aset daerah.This research is in background with the existence of Law Number 23 Year 2014 The Guidelines and Procedures of the Regional People's Legislative Assembly (DPRD) receive reports on the audit results of the provincial government's financial audit by the Supreme Audit Board (BPK), requiring local governments to perform their activities based on their duties and responsibility of the competent authority. In this research will see about the authority of Central Java Provincial DPRD in receiving BPK audit report result, obstacle of DPRD in receiving report of BPK audit result and effort to overcome it. The type of research used is sociological juridical with descriptive analytical specification. The method of determining the sample is purposive sampling. The data used are primary data obtained through interviews supported by secondary data, then analyzed qualitatively. The results showed that the authority of Central Java Provincial DPRD in receiving BPK audit report has been maximal. However, it has not been well implemented that there are internal constraints is the lack of discussion time, the lack of draft law, the lack of human resources, the lack of process of recording of local assets, the effort of the internal constraint answer, guided by the legislation, The governor, adding aspects of regulation, human resources, and information technology, sanctioned / followed up the work committee that neglected to record the expenditure of regional assets.

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POTENSI DAN PRIORITAS INDUSTRI KREATIF SKALA MIKRO, KECIL DAN MENENGAH DI PROVINSI BANTEN

Jurnal Kebijakan Pembangunan Daerah ◽

10.37950/jkpd.v4i2.107 ◽

2020 ◽

Vol 4 (2) ◽

pp. 118-128

Author(s):

Sugeng Setyadi ◽

Moh Sofyan Budiarto

Keyword(s):

Secondary Data ◽

Study Data ◽

Primary Data ◽

Creative Economy ◽

Creative Industry ◽

Literature Study ◽

Interview Method ◽

Calculation Results ◽

Qualitative Descriptive ◽

The Government

Ekonomi kreatif merupakan salah satu sektor yang diharapkan mampu menjadi kekuatan nasional dan provinsi Banten dengan kontribusi terhadap PDB meningkat dari tahun ke tahun. Diperlukan pemetaan terhadap potensi dan prioritas sektor industri kreatif di provinsi Banten untuk menentukan rencana aksi dan strategi pengembangan. Penelitian ini bertujuan untuk menganalisis potensi dan prioritas industri kreatif skala kecil dan menengah di Provinsi Banten melalui indikator indikator yang bersifat kualitatif. Penelitian menggunakan metode diskriptif kualitatif dengan melakukan survei terhadap pelaku industri kreatif di provinsi Banten. Data primer diperoleh dengan metode wawancara, dan kuisioner sedangkan data sekunder diperoleh dari data yang relevan dari sumber lain seperti BPS, Disperindag dan studi literature. Analisa data menggunakan Analytical Hyrachy Process (AHP) merupakan pendekatan pengambilan keputusan yang dirancang untuk memberikan solusi dari permasalahan yang menyangkut kriteria yang bersifat komplek, menentukan prioritas pilihan-pilihan dengan banyak kriteria, dan menentukan model alternatif untuk menyelesaikan bermacam-macam masalah. Hasil perhitungan AHP dengan penyilangan Kriteria Prioroitas dengan Prioritas Subsektor Ekraf, didapatkan angka 0,496243386 pada posisi pertama untuk Kriya, 0,404603175 untuk subsektor Fesyen pada posisi kedua dan 0,099153439 untuk Subsektor Kuliner pada posisi ketiga. Ketiga Subsektor Ekoomi kreatif ini menjadi Sub sektor yang paling dominan dipilih oleh responden dan posisi peringkat diatas menjadi gambaran bagi pemerintah untuk memberikan stimulus lebih pada subsektor yang ada dan menjadi kekuatan utama sektor industri kreatif skala kecil dan menengah di Banten. The research objective is to mapping the potential and priority of small and medium the creative industry in Banten Province through indicators with qualitative approach. Research used qualitative descriptive methods by conducting a survey of creative industry actors in Banten province. Primary data was obtained by interview method, and questionnaire while secondary data was obtained from relevant data from other sources such as BPS, Disperindag and literature study. Data analysis using the Analytical Hyrachy Process (AHP) is a decision-making approach designed to provide solutions to problems involving complex criteria, determine priorities with multiple criteria, and determine alternative models to solve various problems. AHP calculation results by crossing the Priority Criteria with the Subsector's Priority Ekraf, obtained the number 0, 496243386 in the first position for Kriya, 0.404603175 for the Fashion sub-sector in the second position and 0.099153439 for the Culinary Subsector in the third position. The three subsectors of this creative economy become the most dominant subsector chosen by the respondents and the ranking position above becomes a picture for the government to provide more stimulus to the existing sub-sector micro, small and medium creative Industry sector in Banten Province.

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DAMPAK KEPUASAN KARYAWAN TERHADAP KEPEMIMPINAN DAN PROMOSI PADA INTENSI UNTUK PINDAH DI PT XYZ

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v1i2.16 ◽

2016 ◽

Vol 1 (2) ◽

pp. 121-132

Author(s):

Yana Eriyana

Keyword(s):

Human Resources ◽

Employee Satisfaction ◽

Negative Impact ◽

Secondary Data ◽

Primary Data ◽

Literature Study ◽

Negative Effects ◽

High Turnover ◽

Training Costs ◽

Intention To Move

Human resources is one important aspect of a company, instability and uncertainty in terms of human resources or in this research referred to intention to move or high potential turnover may cause a negative impact on company operations and the increasing cost of human resource cost, in the form of training costs already invested in the employee until the cost of recruitment and retraining. High turnover also resulted in the organization is not effective because the company loses experienced employees and the need to retrain new employees.This research aims to analyze how much influence the employee satisfaction of supervision and promotion to intentions to move in PT XYZ. Data used in this research are primary and secondary data. The primary data obtained by interviews and questionnaires, while secondary data from literature study. The analysis method used in this study is multiple regression analysis.The results of this study show that the negative effects and significant correlation between employee satisfaction of supervision and promotion to their intention to move either be partially or together. Keywords: Job satisfaction, Leadership, Promotion, intention to move

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The synergy of human resources management between the regional governments of the Riau Islands Province with elements of defense in facing non military threats

Technium Social Sciences Journal ◽

10.47577/tssj.v27i1.5426 ◽

2022 ◽

Vol 27 ◽

pp. 546-555

Author(s):

Edy Saptono ◽

Agus Sudarya ◽

Siswo Pudjiatmoko

Keyword(s):

Human Resources ◽

Local Governments ◽

Human Resources Management ◽

Health And Safety ◽

Secondary Data ◽

Primary Data ◽

Mutual Cooperation ◽

The Republic ◽

Illegal Activities ◽

Regional Leaders

Law of the Republic of Indonesia Number 3 of 2002 concerning the National Defense explained that Indonesia's defense was carried out with a universal defense system to deal with every form of military and non-military threats. Geographically, Riau Islands Province is an area directly border to neighboring countries that have potential non-military threats. These non-military threats include illegal activities in the form smuggling of goods, illegal drugs, human trafficking, terrorism and penetration of foreign ideologies as well as cases of actual non-military threats, COVID-19 pandemic. The aims of the research are to analyze the management of human resources and the synergy between local governments and defense elements from the army, navy and air force in the Riau Islands Province as well as analyze the obstacles and the efforts to create in the face of non-military threats. The method of the research is a qualitative method with primary data collecting techniques, interviews, and secondary data in the form of literature studies. The results showed that the local government and elements of defense in the Riau Islands Province in facing non-military threats with ideological, economical, technological and information dimensions, economics, health and safety made programs by managing human resources through the functions of planning, organizing, actuating and controling. While synergy is built in two ways, namely communication through social communication through discussion, dialogue, official letters, mutual cooperation and coordination through communication forums of regional leaders. Constraints faced are geographical conditions, facilities and infrastructure, budget constraints and limited personnel. Efforts to overcome obstacles in creating synergy are increasing the frequency of regional leadership communication forums, optimizing cooperation, transforming defense human resources and increasing joint activities.

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Strategi Peningkatan Kapasitas Penyelenggaraan Pemerintahan Daerah

Jurnal Desentralisasi ◽

10.37378/jd.2010.6.59-74 ◽

2010 ◽

Vol 9 (6) ◽

pp. 59-74

Author(s):

Suryanto Suryanto

Keyword(s):

Local Government ◽

Qualitative Analysis ◽

Capacity Building ◽

Local Governments ◽

Comprehensive Evaluation ◽

Secondary Data ◽

Primary Data ◽

Literature Study ◽

Depth Interview ◽

Government Capacity

This study attempts to identify capacity-building efforts conducted by local governments, obstacles facing local governments in those efforts, as well as formulating models/strategies for effective local government capacity building. This study utilizes primary data pertain to local government capacity building (CB) implementation and publicly available data on CB model/strategy as secondary data. As the approach of this study, qualitative analysis was based on an in-depth interview, discussion, and literature study. The research reveals that CB activities had been conducted by the local government (partially). Yet, the activities were not based on a comprehensive evaluation. It is recommended that the local government utilize CB models/strategies that have been developed from the study.

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PELAKSANAAN KURIKULUM 2013 PADA PEMBELAJARAN GEOGRAFIDI SMA NEGERI 2 BANJARMASIN

Jurnal Socius ◽

10.20527/jurnalsocius.v6i02.3465 ◽

2017 ◽

Vol 6 (02) ◽

Author(s):

Irfan Prasetyady Noor

Keyword(s):

Human Resources ◽

Secondary Data ◽

Point Of View ◽

Primary Data ◽

Literature Study ◽

Weak Supervision ◽

Purposive Sampling ◽

The Social ◽

Training Activities

In curriculum 2013 subjects geography grouped in a subjects the social science so the assessment more directed at the point of view of the existence and human activity influenced by dynamics of the physical. This study aims to obtain objective information about the implementation of curriculum 2013. This study adopted an method to inductive qualitative to explore qualitatively every finding in the field. Key person (community leaders and government officers) as source of invaluable information was selected purposive sampling. Ap proaches such as indepth interviews and observation, provide useful tools in primary data collection. Secondary data are mainly collected by literature study and documents study.Based on the results of the study found that the obstacles experienced by the school has two aspects, (a) communication less intensive, causing lack of understanding of the curriculum 2013 material in their entirety among in schools; (b) weak supervision and monitoring aspects, causing the schools do not know in which a part in the document of curriculum 2013 and implementation still need to improved with the provisions. Factors that affects the implementation of the curriculum 2013 at the school, covering four factors: (a) communication, (b) human resources, (c) the policy, and (d) environment in order to improve the quality of human resources in the implementation of the program curriculum of 2013, it needs to be emphasized the importance of efforts to improve the quality, frequency, and equitable education and training activities, workshops, and other similar activities.Keywords: Curriculum 2013, learning, and geography Kurikulum 2013 mata pelajaran geografi dikelompokkan pada rumpun Mata Pelajaran Peminatan Ilmu-ilmu Sosial sehingga kajiannya lebih diarahkan pada sudut pandang keberadaan dan aktivitas manusia yang dipengaruhi oleh dinamika alam fisik.Penelitian ini bertujuan untuk memperoleh informasi objektif mengenai pelaksanaan Kurikulum 2013. Penelitian ini menggunakan metode induktif kualitatif. Metode ini memungkinkan peneliti mengeksplorasi setiap temuan di lapangan, yang dijelaskan secara deskriptif kualitatif. Tokoh kunci dipilih menggunakan purposive sampling yaitu menentukan objek/subjek sesuai tujuan. Berbagai pendekatan seperti wawancara mendalam dan observasi, menjadi alat yang penting dalam pengumpulan data primer. Pangumpulan data sekunder dilakukan melalui studi pustaka dan studi dokumen.Berdasarkan hasil penelitian ditemukan bahwa Tahap persiapan yaitu perencanaan pembelajaran yang diwujudkan dengan kegiatan penyusunan rencana pelaksanaan pembelajaran (RPP) geografi. Tahap pelaksanaan pembelajaran geografi merupakan implementasi dari RPP dan kegiatannya meliputi tahap pendahuluan, inti dan penutup. Faktor-faktor yang mempengaruhi pelaksanaan Kurikulum 2013 disekolah, yaitu meliputi empat faktor: (a) komunikasi, (b) sumber daya manusia, (c) isi kebijakan , dan (d) lingkungan.Dalam rangka meningkatkan kualitas sumberdaya manusia dalam pelaksanaan program Kurikulum 2013, maka perlu ditekankan pentingnya upaya peningkatan kualitas, frekuensi, dan pemerataan kegiatan pendidikan dan pelatihan, workshop, dan kegiatan lain yang sejenis.Kata Kunci: Kurikulum 2013, pembelajaran, dan geografi

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A MODERN JUDICIAL SYSTEM IN INDONESIA: LEGAL BREAKTHROUGH OF E-COURT AND E-LEGAL PROCEEDING

JURNAL HUKUM DAN PERADILAN ◽

10.25216/jhp.9.2.2020.275-297 ◽

2020 ◽

Vol 9 (2) ◽

pp. 275

Author(s):

Dedi Putra

Keyword(s):

Supreme Court ◽

Secondary Data ◽

Primary Data ◽

Access To Justice ◽

Judicial Reform ◽

Legal Service ◽

Literature Study ◽

Face To Face ◽

Legal Proceedings ◽

Digital Era

The implementation of court in Indonesia has not fulfilled as expected because any parties involving in court has a lack of capacity, consistency, and integrity to provide legal service seriously. Some people assume that court services are not still optimal. To settle the problems, the Supreme Court just has officially issued Regulation No. 1 of 2019 regarding the Administration of Cases and Legal Proceedings in Courts via Electronic Means on 8 August 2019. This regulation is believed as an appropriate solution to face those problems. To elaborate more, this study illustrates a judicial reform in Indonesia, e-court, and access to justice, the conception of e-court including the performance of e-court and its drawbacks and challenges in the digital era. The research method uses normative research by approaching legal review and literature study. The technique of primary data collection applies Supreme Court regulation while means of secondary data are collected from concept or theory as set out under bibliography. Judicial reform in Indonesia is indicated by issuing new regulation regarding e-Court and e-Litigation, the implementation e-Court itself has been attributed to 32 courts consisting of general religious, and state administrative courts. Through e-Court, access to justice more transparent and accessible. Besides, justice seekers have no worries regarding distance issues as of e-Court may allow them to fight in court without face to face. Parties have no doubt relating to the acceleration of court to settle any dispute in Indonesia.

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MENGGAPAI TENAGA TERAMPIL MENGELOLA DANA DESA DI SMK PGRI 2 CIBINONG BOGOR

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ◽

10.34204/jiafe.v5i2.2058 ◽

2020 ◽

Vol 5 (2) ◽

pp. 219-228

Author(s):

Edy Sudaryanto

Keyword(s):

Data Analysis ◽

Human Resources ◽

Secondary Data ◽

Primary Data ◽

Data Display ◽

Vocational High School ◽

Government Accounting ◽

Fund Accounting ◽

Standard Handbook ◽

Data Analysis Methods

This study aims to identify and analyze opportunities, challenges, constraints and efforts of vocational high school or Sekolah Menengah Kejuruan (SMK) to create graduates especially accounting programs that are able to manage village funds. The object of the study are accounting program students of SMK PGRI 2 Cibinong. Data used in this study are primary data and secondary data. Data is collected using interviews, observation, and documentation. Data analysis methods use data reduction, data display and conclusion drawing/verification. The results of this study show that the SMK PGRI 2 Cibinong Bogor aware of the opportunities for SMK graduates of the accounting program to fill the scarcity of skilled human resources to manage village funds. But teachers have less experience in the practice of village fund accounting so that they do not have confidence in teaching. Other constraints are less discussion of government accounting in the accounting syllabus and the absence of a standard handbook/module for teachers to teach accounting subjects.

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Implementasi Buy Back Guarantee Dalam Perjanjian Kerjasama Antara Bank Dengan Supplier Terkait Penyaluran Pembiayaan Mesin (Studi Pada PT. BPRS XXX Bekasi)

MASLAHAH (Jurnal Hukum Islam dan Perbankan Syariah) ◽

10.33558/maslahah.v11i2.2626 ◽

2021 ◽

Vol 11 (2) ◽

pp. 55-61

Author(s):

Adham -

Keyword(s):

Research Method ◽

Secondary Data ◽

Primary Data ◽

Legal Action ◽

N Addition ◽

Literature Study ◽

Cooperation Agreement ◽

Research Results ◽

Legal Remedies ◽

Buy Back

The buy back guarantee agreement in the cooperation agreement aims to protect the bank frombusiness risks in the distribution of machine ownership financing. Buy back guarantee is defined asthe ability of the supplier as a guarantor against the bank, to "buy back" the machine object afterthe debtor is declared in default to the bank. Based on the description, the writer tries to examine theimplementation of the buy back guarantee agreement related to the distribution of machine financing,and legal remedies for the bank applying the contents of the buy back guarantee if there is default onthe debtor. The research method used in this research is normative juridical with analytical descriptivespecifications.The research was carried out through literature study, then looked at the relationshipbetween one law and another and carried out an analysis related to the application of its practice.After getting a description of the research results, the writer analyzes and draws conclusions fromthe research results obtained. Primary data collection is also carried out to support secondary data,which is obtained by documentation and bank interviews related to the machine ownership agreement.The results of the study concluded that the implementation of the buy back guarantee was carriedout in several stages, namely the stage of the debtor's statement of default, the negotiation stage,and the stage of the agreement, the application of the buy back guarantee. Apart from that, the buyback guarantee that applies to PT. BPRS XXX Bekasi, there are two types of definitions: "buy backguarantee" and "help resell" by the supplier. Legal action has never been taken by the bank whenthere is default from the debtor. The bank is more concerned about the good ethics of the supplier tobuy / help sell the machine goods. The suggestions that the writer can give include, banks must applyprudential banking principles more selectively, suppliers do not only pursue sales targets but payattention to the side of the bank so that cooperation remains well established. n addition, research isneeded regarding the perspectives of the bank, supplier and debtor in addressing the problems thatexist in buy back guarantee in more depth and breadth.

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Enacting social media success in local public administrations

International Journal of Public Sector Management ◽

10.1108/ijpsm-03-2016-0053 ◽

2017 ◽

Vol 30 (1) ◽

pp. 31-47 ◽

Cited By ~ 29

Author(s):

J. Ignacio Criado ◽

Francisco Rojas-Martín ◽

J. Ramon Gil-Garcia

Keyword(s):

Social Media ◽

Local Governments ◽

Secondary Data ◽

Electronic Government ◽

Primary Data ◽

Analysis Model ◽

Content Type ◽

Preliminary Validation ◽

Use Of Social Media ◽

Institutional Model

Purpose The diffusion of social media among public administrations has significantly grown in the last years. This phenomenon has created a field of research that seeks to understand the adoption and impact of social media in the public sector. The purpose of this paper is to identify the factors that make social media successful in Spanish local governments. Design/methodology/approach The paper is based on an adapted version of a neo-institutional model: Enacting Electronic Government Success (EEGS). The data have been collected through three main sources: primary data from a questionnaire designed and conducted by the authors, secondary data of statistical sources, and tertiary data collected through Klout Score. Findings The results from a survey and statistical analysis provide preliminary validation of the model and show a direct relationship between organizational, institutional, and environmental factors with the successful use of social media in local public administrations. The data analysis shows that ten variables jointly explain 54.6 percent (adjusted R2=0.546) of the variability observed in the dependent variable. Research limitations/implications First, the analysis model used represents a limited sample size to carry out a complex quantitative analysis. Second, the use of Klout Scores can offer some bias. Finally, certain variables complicate the comparative potential of the study. Originality/value This study provides original primary data and contributes to the growing field of study related to social technologies in public administrations. This research also confirms in an exploratory way the validity of the EEGS model.

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