| 1 |
Author(s):
GRATIANA DEODATA., MUGIATI, M.M. APNERSIANG.
Page No : 1-16
|
EFFECT OF BUDGETING, EXPENDITURE BUDGET, BUDGET USAGE, AND BUDGETARY SUPERVISION DEVELOPMENTAL ACHIEVEMENTS IN PAPUA PROVINCE
Abstract
This particular study has two objectives. Primarly to assess and analyze
the effect of budgeting, expenditure budget process, budget usage, and
budgetary supervision to the success of development in Papua and
further to review and analyze the most dominant factor influence on the
success of development in Papua. Methods of Collection data used
region observation, interview, and questionnaire. The population in this
study is the total number of existing employees in the Finance and
Asset Management Agency Regional Secretariat of the province of
Papua and SKPD related to the object of research. The Data were
analyzed descriptively and quantitatively using Multiple Linear
Regression. The sampling technique used with stratified Random
sampling. The total number of population considered was 178 people
and from there the study finalized a sample size of 100 respondents.
The results showed tha the Budgeting factor, Expenditure Budget
Process, Budget Usage, and Budgetary Supervision partially and
significantly influences the development success in Papua province.
Moreover, ssimultaneously, the Budgetary factor, Expenditure Budget
Process, Budget Usage, and Budgetary Supervision significantly
influence the development success in Papua province. The most
dominant variable influence on the success of development in Papua
province among the four variables above is Budgeting factors.
| 2 |
Author(s):
DAVID WHITE.
Page No : 17-28
|
THE INTERGENERATIONAL IMPACTS ON THE CHANGING AUSTRALIAN WORKPLACE: A WHITE PAPER
Abstract
There is a revolutionary change happening in Australian workplaces as
for the first time, there is potentially five generations working together
in the reshaping of the industry landscape. Changes to the retirement
age, multi culturalism, difficulty in obtaining welfare, globalisation
plus ongoing technology development, present challenges to
Australia’s multi-generational workplaces. The workplace of the future
will need to continuously share the vast amount of knowledge and
skills whilst respecting individual difference. Organisations will need a
committed and motivated workforce that covers the broad divide of
five generations whilst addressing the key communication, training and
knowledge transfer challenges.
| 3 |
Author(s):
ANIM WIYANA, SULTAN SYAH.
Page No : 29-46
|
ACCESSIBILITY DETERMINANT AND THE PRESENTATION OF REGIONAL FINANCIAL STATEMENT TOWARDS THE ACCOUNTABILITY OF REGIONAL FINANCIAL MANAGEMENT
Abstract
Local/District/Province Government, on behalf of executive body had
tried to apply transparency in informing local financial statement
through website. However, the given information is in common and
normative in contrast with the detail information such budgeting and
expenditure each event and also each project which is under operation
tends not to be performed comprehensively. In order to motivate and
simply all the Local Government in term of providing transparency and
accountability when managing the regional financial, government
needs one tangible regulation to control the obligatory information that
is required to be shown on the Local Government website. This
research aims to test influence the accessibility and Presentation of
Financial Statements against Regions Financial Management
accountability either together (simultaneously) or individually (partial).
Population and sample in this research is the external user of Makassar
government regional financial statement, which is a Member of
Parliament of Makassar, Auditors of Makassar inspectorate, Makassar
Non-governmental Organization such: Laskar Merah Putih and the
organizer of Institute for Social and Political Economic Issues (ISPEI).
While samples taken amounted to 80 respondents.Collecting data in
this research using primary data obtained from the questionnaire using
nonprobability sampling technique (saturated sample). The analysis
method that is used to test the research hypothesis is multiple linear
regression statistical analysis method which functions to disclose the
influence of independent variable and dependent variable. The research
proves that the presentation of the accessibility and Regional Financial
Statements both partially and simultaneously influence positive and significant the Financial Management Accountability in Government of Makassar.
| 4 |
Author(s):
ANSIR LAUNTU.
Page No : 47-73
|
THE INFLUENCE OF BRAND IMAGE, CUSTOMER VALUE, EXCELLENT SERVICE, AND CUSTOMER EXPERIENCE TOWARDS CUSTOMER SATISFACTION AND ITS IMPACT ON CUSTOMER LOYALTY AMONG TELECOMMUNICATION INDUSTRY IN SOUTH SULAWESI
Abstract
Brand image is an influential factor on lustomer loyalty, among
customers in acrtoss the Telecommunications Industry. This study aims
to analyze, the influence of brand image, customer value, excellent
service, and customer experience to customer satisfaction, and on
customer loyalty, which influence customer satisfaction. This study
examined the relationship between independednt and dependent
variables through explanatory research. The location of this research
was in Pare-Pare in South Sulawesi, Makassar and Bulukumba region
of Indonesia, with the target population of customers who have used
atleast a mobile card. Measurement of the variables was done using a
Likert scale and the data were analyzed using Structural Equation
Modeling (SEM). These results indicate that there are nine point direct
influences. Six lanes significant influence that the brand image,
customer value, excellent service and customer experience on
customer satisfaction and customer loyalty; customer experience and
customer satisfaction on customer loyalty and among the hypothesis,
three were not significant, which the brand image, customer value and
excellent service to customer loyalty. Further brand image, customer
value, excellent service and the customer experience had significant
indirect on influence customer loyalty through customer satisfaction.
Based on the result it is suggested that the brand image, customer
value, excellent service and customer experience have a dominant
influence on customer satisfaction and that should be maintained.
While the brand image, customer value, excellent service and customer
experiences were at low level on customer loyalty that needs to be improved for better customer loyalty telecommunications industry in
South Sulawesi.
| 5 |
Author(s):
SOLOMON OZEMOYAH UGHEOKE.
Page No : 74-85
|
WINNING WITH QUALITY: EXPLORING BEST RECRUITMENT PRACTICE AND HIGH PERFORMANCE ORGANIZATION RELATIONSHIP: AN EMPIRICAL APPROACH
Abstract
Small and medium scale enterprise (SME) is one of the fastest growing
and most dynamic sectors in every economy. The industry is highly
labour intensive for that reasons effectively recruitment is significant to
the success. However, the issue of best recruitment practice (BRP) in
SME has been neglected by researchers and practitioners. This study
goes some way of addressing this gap in knowledge by examining best
recruitment practice in SMEs. The analysis was based on a survey of
354 top managers in SMEs that has spent ten years and above in
Nigeria market. The result showed that BRP had significant positive
impact on the achievement of higher organizational performance. This
paper provides an insight into the applicability of BRP as well as
present practical help to human resource practitioners embarking on
best recruitment practice. Managers and human resource professionals
can use the result of this study to weigh the adaptability of BRP within
the context of SME in developing economies.
| 6 |
Author(s):
SUHARDI M. ANWAR, RAHMAWATI, RISMAWATI, RUKMINI.
Page No : 86-98
|
FINANCIAL RATIO ANALYSIS USING ADDED VALUE, INCOME STATEMENT
Abstract
Banking has a very strategic role in supporting the passage of
economy and national development. The development of Islamic
banking in Indonesia is driven by the desire of the people of
Indonesia, to determine whether there are significant differences on
financial ratios when analyzed using the approach of the income
statement and the value added statement. Interest income statement is
more emphasis on the interests of stakeholders, as it is evident the
construction shown in the income statement. In the construction of
the income statement can be seen that items such as the right of third
parties in the results, ZIS, a tax which is a party that has indirectly
contributed to the profit, an item which is treated as an expense that
serves to reduce earnings. In addition there is one more item that
employee as the party that has directly contributed to the
achievement of profit is also treated as an expense. In contrast to the
added value that uses the concept of SET. The concept of valueadded has a great concern on broad stakeholders, namely God, man,
and nature. Concern is realized by the willingness of management to
distribute added value to all parties involved in the acquisition of
value-added, namely the government (through taxes), employees
(through salary), the owners of capital (through dividends), donation
shadaqah, funds are reinvested, and the environment around. This
study only uses 3 ratios in measuring bank performance; it should be
researchers who will come up more ratios to measure
performance. In addition, future researchers should also reproduce
the sample, so the results are more generalized. In addition, researchers will come also add a period of years in order to know
more analysis of the increase or decrease of each ratio.
| 7 |
Author(s):
ALI SADIKIN, MAGDALENA SARAGIH.
Page No : 99-115
|
OPTIMAL FOREIGN CURRENCIES INVESTMENT PORTFOLIO IN INDONESIA
Abstract
The observation intended to define the optimal portfolio towards
foreign currencies investment in Indonesia using Markowitz model.
The observation described the portfolio exchange rates of Rupiah
towards other currencies to find the analysis results could be
implemented only in Indonesia’s foreign exchange market. The
population is whole of foreign currencies amounted 168 currencies, but
the samples used in this study were 22 currencies published on Bank of
Indonesia website. The sampling technic used in this observation was
Convenience Sampling/Accidental Sampling because samples were
choosen based on the easiness of getting data. The data being applied in
this observation is daily middle exchange rate from 2012 October 1st
until 2013 June 30rd. The whole of calculation used Microsoft Excel
2010 with Solver optimization as an equipment to analyze.
Construction optimal portfolio that have been made by using
Markowitz model and Solver Optimization’s help in Microsoft Excel
consist of 14 samples, as follows : USD, EUR, CHF, SEK, DKK, SGD,
HKD, MYR, CNY, SAR, KWD, KRW, THB and PHP. The biggest
proportion of all currencies is United States Dollar, the second one is
China Yuan and the third one is Phillipine Peso. The results of
construction optimal portfolio having the rate of return amounted
0,01039% with the rate of risk 0,00017%.
| 8 |
Author(s):
ANNA SUTRISNA, DEDY ABIDIN,.
Page No : 116-131
|
EFFECT OF NON-BINDING BUDGETARY ANNOUNCEMENT, REPUTATION, ETHICS AND SELF – ESTEEM IN BUDGETARY SLACK
Abstract
This study aims to reexamine the influence nonbinding budgetary
announcement (NBA), reputation, ethics and self -esteem of the
budgetary slack. The results of this study can be used by the company
in controlling slack in the budget and can be generalized so that it can
be used in science, especially the science of accounting for the
occurrence of slack in a company. This study used an experimental
method which each variable carried by several stages which have been
designed by the researchers. To know nonbinding budgetary
announcement made by the six stages. As for knowing the reputation,
ethics, and self -esteem experiment is divided into seven stages.
Participants of this study were students of the Graduate School of
Economics and Business, University of Hasanuddin Makassar many as
46 people. The results of this study indicate the first hypothesis,
nonbinding budgetary announcement adversely affect the budgetary
slack. The second hypothesis the reputation of influence on budgetary
slack; third hypothesis, ethical influence on budgetary slack and the
fourth hypothesis, self-esteem negatively affect budgetary slack. This
means that the entire research hypothesis is accepted.
| 9 |
Author(s):
JUSUF RADJA.
Page No : 132-150
|
THE SERVICE QUALITY OF NURSES IN BUILDING OUR SATISFACTION PATIENTS HOSPITAL IN MAKASSAR, INDONESIA
Abstract
The research reviews about the quality of service and the satisfaction of
patients in the hospitals of Makassar region of Indonesia. The study
followed, qualitative approach with the support of Phenomenology.
The results showed the efforts of hospitals to be competieve in the their
service to the patients. The source of income for the hospital is either
from either directly (out of pocket) or indirectly through health
insurance. Without patient’s inflow, hospitals could not survive
meeting the operational costs. The hospitals are engaged in varied
mechanisms to increase the increasing patient visits in hospitals. They
must be able to display and provide better health services to the patients
so its effect develop better appreciation and likely to pose patients
loyalty. Such loyalty supports the hospital in bringing back the patient
to the hospitals with better word of mouth. The ability of hospitals to
meet the needs of patients can be measured from the level of
satisfaction of the patient. The study thus followed the methodology of
phenomenology and explored the issues pertaining to patients flow in
selected hospitals of Makassar region of Indonesia.
| 10 |
Author(s):
SYIAR RINALDI.
Page No : 151-160
|
AUDITOR PROFESSIONALISM INFLUENCE ON THE QUALITY AUDIT
Abstract
This study aims to determine whether professionalism affect the quality
of the work of auditors by using the four sub variables, independence,
objectivity, integrity and competence. The analytical method used is
quantitative analysis using multiple linear regressions. The sample in
the study includes government auditors. The data used are primary data
by distributing questionnaires to the respondents. The results of this
study indicate that there is partial insignificant effect on the quality of
work of auditors of local government, while the integrity factor
significant effect on the quality of the work of government auditors.
The impact of the research is that the auditor’s professionalism is the
key belief on quality audit so that the rules and ethics of auditors are
more in priority.
| 11 |
Author(s):
SUMANG, IRWAN SANGAJI, TANDI BALLA P..
Page No : 161-175
|
EVALUATION ROLE IN AGRICULTURAL EXTENTION IMPROVING ADOPTION OF FARMERS IN SUB JAILOLO HALMAHERA DISTRICT WEST
Abstract
The era of agricultural development today, is influenced by a shift in
national development paradigm that is, from centralized to
decentralized, so the area was given the opportunity to further develop
the ability to empower each of its potential. The study aims to
determine the role of agricultural extension in improving the living
standards of farmers and agricultural extension implementation
determining the relationship with the living standards of farmers. The
research was conducted in the District Jailolo West Halmahera in North
Maluku province. Data were analyzed descriptively qualitative and
quantitative ways. Based on the study the agricultural extension was
instrumental in improving the adoption rate of farmers in the district
Jailolo. Statistical analysis Spearman's rho correlations shows that the
intensity of enlightenment is significantly correlated with improving
farmers' adoption. For strengthening agricultural extension systems in
support of the program Increased incomes, it is necessary to increase
the competence of agricultural extension efforts by implementing
agricultural extension activities that in cooperation between
organization of farmers with financial institutions and production
facilities to meet the needs of farming.
| 12 |
Author(s):
EKAFADLY JUSUF, ANDI SESWOYO.
Page No : 176-192
|
THE EFFECT OF LEARNING ORGANIZATION ON HOSPITAL EMPLOYEES PERFORMANCE AT MINING HOSPITAL PT VALE INDONESIA SOROWAKO
Abstract
The continued existence of today's hospitals depends on how these
institutions accept changes; improve practices and competitiveness at
functional level. Learning organization facilitates learning of its
members at organizational and work level. Hospitals of present days
should possess certain characteristics to meet the ever-changing needs
of the environment. It is becoming increasingly important for
organizations to adopt the learning orientation as it could help
contribute to organizational success. However, as the capability to learn
does not readily occur within organizations, it is imperative that
organizations should allocation of resources which instill learning
within organizations. A study was conducted in Hospital Inco PT. Vale
Indonesia Sorowako to analyse the relationship between learning
organization on hospital employee’s performance. The study tried to
answer the research question ‘Does learning organization influence on
employee performance Hospital IncoPT. Vale Indonesia Sorowako’.
| 13 |
Author(s):
IRWAN USMAN.
Page No : 193-220
|
EFFECT OF QUALITY IMPROVEMENT ENGINEER WORKS BY CERTIFICATION IN THE REGIONAL DISTRICT ECONOMY: CASE STUDY IN EAST LUWU DISTRICT OF SOUTH SULAWESI, INDONESIA
Abstract
East Luwu District is a district that shows the paradox of public
welfare. On the one hand, the GDP per capita of the district is very
large and classified Among the Reviews largest in Indonesia, but on the
other hand, the number of pre-prosperous families and residents with
mental emotional disorder is very high Compared to other regions in
Indonesia. Later, there was an important reform in the engineering
profession through the enactment of Law engineering. Welcoming
Reviews These reforms, the local government of East Luwu expect
further involvement in local development engineering profession. This
article seeks to review any space that can be contributed by the
engineering profession in regional development in East Luwu,
emphasizing the importance of sustainable development. The end result
of this reasoning and analysis in the form of an action plan
Recommendations for professional engineers in East Luwu in
addressing development issues in East Luwu, which is divided into two
dimensions of the physical and mental well-being dimensions.
| 14 |
Author(s):
DEWA WIRANTAYA.
Page No : 221-243
|
EVALUATION OF ASSET INTEGRITY MANAGEMENT STRATEGY AND ITS IMPLEMENTATION ON PRODUCTION CRITICAL ASSET: (CASE-STUDY OF OPEN MINE COMPANY, IN SOUTH SULAWESI, INDONESIA)
Abstract
The purpose of this research is to evaluate compliance
of Asset In tegrity Strategy implementation at mining company for
critical production assets established policy towards AMF, and
recomend company management to improve asset integrity
implementation that to align with company policy. As it is indicated,
the asset integrity management scorecard is not established well in the
company, and there is no available standard of competence for
maintenance engineers, incomprehensive of asset registering system,
without involving all asset establishment parties, and there is no clear
delegation between the support team and maintenance engineer in the
roles of asset integrity management. The analysis method is used in this
research is descriptive and qualitative analysis by Obtain sample
population from all asset integrity management role holders. The
results of this study may be used for its contribution to provide some
reasons on low implementation of compliance and its association with
line management leadership and ownership. The recomendations
resulted are to improve management ownership in asset integrity
implementation by include asset integrity performances in management
further to review the scorecard on a regular basis, and build up
competence of maintenance engineers, standards, improves asset
registration system by aligning all registration parties performances,
and establish a clear role assignment between maintenance engineers
and support team.
| 15 |
Author(s):
SROTA PANDYA.
Page No : 244-247
|
BOOK REVIEW: Cates, M.F. (2015). Seven Steps to Success for Sales Managers. Pearson Education (US). Pages-320. ISBN: 0134212509: ISBN-13: 9780134212500. Price: $33.76
Abstract
Max Cates received a bachelor of science from Missouri State
University and a master of arts from the University Of Missouri School
Of Journalism. He began his professional career with United
Telecommunications (America's third-largest telecommunications
company at the time) as Advertising Coordinator. After three years, he
joined AT&T and served for 10 years in progressively responsible
corporate leadership positions in advertising, corporate
communications, and marketing management. Cates's next leadership
position was with Associated Electric Cooperative, a $2 billion electric
power utility. After two promotions there, he became the youngest
Division Director in its history, reporting to the CEO. His
responsibilities included leading marketing, advertising, and corporate
communications, as well as directing consumer sales strategy. During
his tenure at Associated, he also completed Executive Development at
the Wharton School of Business, University of Pennsylvania. After 11
years with Associated and a number of national awards, Cates returned
to AT&T, serving in sales and sales management positions, progressing
from Internet Sales Manager to Telemarketing Sales Manager, to Area
Sales Manager. Following an award-winning career with AT&T, which
included the prestigious CEO Club Award, Cates joined Access Media,
where he managed the sales force. He also served as a sales
management professor at Webster University.
