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International Journal of Economic Research and Financial Accounting (IJERFA)最新文献

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Translation And Accountability In Electronic Procurement (E- Procurement) Of Goods And Services 货物和服务电子采购(E-Procurement)中的翻译和问责制
Pub Date : 2024-07-28 DOI: 10.55227/ijerfa.v2i4.195
Muhammad Rafli, Tengku Aisyah Rahmi Zulmi, Cahya Nafasya, Salsa Liza Nabilla, Neng Sri Wardhani
The purpose of this research is to find out how translation and accountability are in the procurement of goods and services. The method used in this research is a literature study with a narrative review model. The research method used is a qualitative research method with the data source used in the form of secondary data obtained from several international journals, national journals, articles and previous research. The results of this research are that the implementation of translation and accountability in electronic procurement of goods and services is very good. This can be seen from the ease of accessing auctions online via the page provided and the responsibilities are also very clearly reported.
本研究的目的是了解货物和服务采购中的翻译和问责情况。本研究采用的方法是文献研究法和叙事回顾法。采用的研究方法是定性研究法,数据来源于从一些国际期刊、国内期刊、文章和以往研究中获得的二手数据。研究结果表明,在货物和服务电子采购中实施翻译和问责制的效果非常好。这一点可以从通过提供的页面在线访问拍卖的便捷性和责任报告的明确性中看出来。
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引用次数: 0
The Effect Of Budget Requirements And Management On The Performance Of Goods And Services Procurement System 预算要求和管理对货物和服务采购系统绩效的影响
Pub Date : 2024-07-28 DOI: 10.55227/ijerfa.v2i4.194
Camelia Febryanti, Endah Suharlin Tanjung, Sila Insan Tikayani, Nur Afifah, Neng Sri Wardhani
This research, therefore, has been done to investigate the influence of budget requirements and management on procurement for goods and service performance in the Indonesian system. In this study, the focus will be on how the organizational needs are met and how effective the management of budget resources is in the procurement system. Despite the improvement made on regulations, challenges remain on compliance in relation to the needs of procurement and budgetary constraints. This research applies a document analysis and literature review to qualitative approach the assessment of these factors. Findings from this study show the importance of the need for the precise identification of need, stakeholder involvement, and strong cost control mechanisms. Overcoming these challenges can significantly enhance procurement efficiency and effectiveness within organizations.
因此,本研究旨在调查预算要求和管理对印尼系统货物和服务采购绩效的影响。本研究的重点是采购系统如何满足组织需求以及预算资源管理的有效性。尽管在法规方面有所改进,但在采购需求和预算限制方面的合规性仍面临挑战。本研究采用文件分析和文献综述的方法对这些因素进行定性评估。研究结果表明,准确确定需求、利益相关者的参与和强有力的成本控制机制非常重要。克服这些挑战可以大大提高组织内的采购效率和效益。
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引用次数: 0
Optimization of Corruption Prevention Government Procurement of Goods and Services 优化政府采购货物和服务的预防腐败工作
Pub Date : 2024-07-28 DOI: 10.55227/ijerfa.v2i4.193
M. Haikal Aditya, Bella Vinia Ginting, Iklilah Dini Fajriyah, Yenni J Rammanda, Neng Sri Wardhani
The procurement of charcoal and services is an important aspect of clean and effective governance. This procurement process aims to meet the needs of public infrastructure, complement government facilities, and ensure the controlled use of state finances. However, in its implementation, there are often irregularities and corrupt practices that are detrimental to the State's finances. This study aims to analyze the factors that cause corruption in government procurement of goods and services, identify gaps in the system that are vulnerable to corrupt practices, and evaluate existing policies and regulations. The results of the analysis show that transparency, strengthening regulations, strict law enforcement, increasing the professionalism and integrity of procurement apparatus, and community participation in supervision are key steps in eradicating corruption in government procurement.  The implementation of good governance principles, including through the implementation of E-Government, is also an effective solution in overcoming corrupt practices. The results of the research are expected to provide concrete recommendations for improving the government procurement system for goods and services, improving the supervision mechanism, and strengthening integrity in the procurement process.
采购木炭和服务是廉洁和有效治理的一个重要方面。这一采购过程旨在满足公共基础设施的需求,补充政府设施,并确保国家财政的有序使用。然而,在执行过程中,经常会出现违规和腐败行为,对国家财政造成损害。本研究旨在分析造成政府采购货物和服务腐败的因素,找出容易滋生腐败行为的制度漏洞,并对现行政策和法规进行评估。分析结果表明,提高透明度、加强监管、严格执法、提高采购机构的专业性和完整性、社会参与监督是根除政府采购腐败的关键步骤。 落实善治原则,包括通过实施电子政务,也是克服腐败行为的有效办法。预计研究结果将为改进政府货物和服务采购制度、完善监督机制、加强采购过程中的廉政建设提供具体建议。
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引用次数: 0
The Influence Of Leadership Style And Work Spiriton The Productivity Of Section Employees Production At Pt Tirta Fresindo Jaya(Mayora Group) In Gowa District 领导风格和工作精神对戈瓦区 Pt Tirta Fresindo Jaya(马约拉集团)部门员工生产率的影响
Pub Date : 2024-07-19 DOI: 10.55227/ijerfa.v2i4.177
Magfirahtun Tristiawati Rusli, Zalkha Soraya, Irwan Abdullah
This research aims to describe and examine the influence of Leadership Style and Work Spirit on the Productivity of Production Employees at PT Tirta Fresindo Jaya (Mayora Group) in Gowa Regency, with a sample of 65 respondents. It was found that the significant value of leadership style (X1) on productivity (Y) is 0.014 < 0.05, and the calculated value is 2.517 > table value 0.2075. Meanwhile, the influence of work spirit (X2) on productivity (Y) is 0.003 < 0.05, and the calculated value is 3.069 > 0.2075. This type of research is quantitative, obtaining data from questionnaires distributed to respondents. In this study, data collection sources include primary and secondary data. The research instrument uses the Likert scale method. This study uses the scale method through the Statistical Package for the Social Sciences (SPSS) version 27 application. The author concludes that leadership style and work spirit have a positive and significant influence on the productivity of production employees at PT Tirta Fresindo Jaya (Mayora Group) in Gowa Regency.
本研究旨在描述和检验领导风格和工作精神对戈瓦县 PT Tirta Fresindo Jaya(马约拉集团)生产员工生产率的影响,样本为 65 名受访者。结果发现,领导风格(X1)对生产率(Y)的显著值为 0.014 < 0.05,计算值为 2.517 > 表中值 0.2075。同时,工作精神(X2)对生产率(Y)的影响值为 0.003 < 0.05,计算值为 3.069 > 0.2075。这类研究属于定量研究,通过向受访者发放问卷获取数据。在本研究中,数据收集来源包括一手数据和二手数据。研究工具采用李克特量表法。本研究通过社会科学统计软件包(SPSS)27 版应用程序使用量表法。作者得出结论,领导风格和工作精神对戈瓦县 PT Tirta Fresindo Jaya(马约拉集团)生产员工的生产率有积极而重要的影响。
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引用次数: 0
Tensions In Eu-China Trade Relations: The Impact Of China's Competitive Advantage In Strategic Industries” 中欧贸易关系紧张:中国战略产业竞争优势的影响"
Pub Date : 2024-06-04 DOI: 10.55227/ijerfa.v2i4.142
Aditya rahman, Sri Sundari
This article reviews trade tensions between the European Union (EU) and China triggered by China's dominance in strategic industries. In the face of an increasingly tense situation, careful policy analysis is needed to proactively manage the complex relationship with China. This research aims to highlight the root causes behind trade conflicts, as well as identify strategies for managing tensions wisely while encouraging mutually beneficial economic cooperation. With a cross-disciplinary approach, this research proposes a framework to reduce the risk of escalation of trade conflicts between the EU and China. Through emphasizing the importance of rigorous policy analysis and innovative solutions, this article highlights the urgency of appropriate policies to maintain domestic economic stability and balanced international relations in the face of challenges from China's economic dominance.
本文回顾了因中国在战略产业中的主导地位而引发的欧盟(EU)与中国之间的贸易紧张局势。面对日益紧张的局势,需要进行细致的政策分析,以积极主动地处理与中国的复杂关系。本研究旨在强调贸易冲突背后的根本原因,并确定在鼓励互利经济合作的同时明智管理紧张局势的策略。通过跨学科方法,本研究提出了一个框架,以降低欧盟与中国之间贸易冲突升级的风险。通过强调严谨的政策分析和创新解决方案的重要性,本文强调了面对中国经济主导地位的挑战,制定适当政策以维护国内经济稳定和国际关系平衡的紧迫性。
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引用次数: 0
THE INFLUENCE OF ONLINE PRESENCE ON THE INTENSITY OF EMPLOYEE DISCIPLINE AT PT. PEGADAIAN (PERSERO) DAYA MAKASSAR BRANCH 在线存在对 PT.PEGADIAN (PERERERO) DAYA MAKASSAR 分行员工纪律强度的影响
Pub Date : 2024-05-08 DOI: 10.55227/ijerfa.v2i3.89
Anisa Apriliani Malik, Sri Andayaningsih, A.Muhiddin Daweng
This research aims to determine the effect of Online Presence on Employee Discipline Intensity at PT. Pegadaian (Persero) Daya Makassar Branch. The population in this study were all employees of PT. Pegadaian (Persero) Daya Makassar Branch has 35 employees. The type of research is descriptive quantitative. The data sources used are primary data sources, namely information originating from observations and questionnaires. Meanwhile, secondary data sources are data sources obtained from documentation or literature study. The data analysis technique used is simple linear regression analysis using statistical calculations by Statistical Package for the Social Science (SPSS) version 24 application.The results of the research show that Online Presence (X) has a positive and significant effect on employee discipline intensity (Y) seen from the results of the calculated t value > t table (4,163 > 1.690) and the significant value 0.00 ˂ 0.05
本研究旨在确定在线存在对 PT.Pegadaian (Persero) Daya Makassar 分公司员工纪律强度的影响。研究对象为PT.Pegadaian(Persero)Daya Makassar分公司共有35名员工。研究类型为描述性定量研究。使用的数据来源为第一手数据来源,即来自观察和问卷调查的信息。同时,二级数据源是从文献或文献研究中获得的数据源。研究结果表明,从计算的 t 值 > t 表(4,163 > 1.690)和显著值 0.00 ˂ 0.05 的结果来看,在线存在(X)对员工纪律强度(Y)有积极和显著的影响。
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引用次数: 0
Financial Education, Parent's Income, Financial Literacy on Financial Management Behavior through Self-Financial Efficacy in Students 财务教育、父母收入、财务素养对学生财务管理行为的影响
Pub Date : 2023-10-30 DOI: 10.55227/ijerfa.v2i1.53
None Muhammad Syarifuddin Ahzab, None Dies Nurhayati, None Etta Mamang Sangadji
Globalization is marked by the rapid advancement of technology, which will impact human thinking patterns and tend to encourage individuals to get trapped in consumer behavior. The lack of financial literacy makes society vulnerable to financial problems. Therefore, the importance of the role of both the community and the government in providing education on financial literacy is crucial. One of the government's roles, through OJK, is to provide education on Financial Literacy to the public, especially students and scholars. The community's role can start from within the family circle, by educating children about family financial management from an early age. Consequently, financial education from a young age will inadvertently benefit children because they can manage their finances, such as pocket money, effectively. The methods used include quantitative methods combined with path analysis, and the results show that there is a direct influence of Family Financial Education, Parent's Income, and financial knowledge on financial management behavior through self-financial efficacy. Then, the results of the Path Analysis with the Sobel test show that Family Financial Education (0.495 > 0.387), Parent's Income (0.158 > -0.194), and Financial Literacy (0.176 > -0.289) affect these variables. The conclusion from the test results indicates that Family Financial Education, Parent's Income, and Financial Literacy directly and indirectly influence the financial behavior patterns of students."
全球化的标志是技术的快速进步,这将影响人类的思维模式,并倾向于鼓励个人陷入消费行为。缺乏金融知识使社会容易受到金融问题的影响。因此,社区和政府在提供金融知识教育方面的作用至关重要。通过OJK,政府的角色之一是向公众,特别是学生和学者提供金融知识教育。社区的作用可以从家庭内部开始,从小教育孩子如何管理家庭财务。因此,从小开始的理财教育将在不经意间使孩子受益,因为他们可以有效地管理自己的财务,比如零用钱。采用定量方法与通径分析相结合的方法,结果表明家庭理财教育、父母收入、理财知识通过自我理财效能对理财行为有直接影响。然后,用Sobel检验的通径分析结果表明,家庭理财教育(0.495 >0.387),父母收入(0.158 >-0.194),金融知识(0.176 >-0.289)影响这些变量。测试结果表明,家庭理财教育、父母收入和理财素养对学生的理财行为模式有直接和间接的影响。
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引用次数: 0
The Effect Of Financial Management Of Village Fund Allocation On The Development Of Tabbinjai Village, Gowa Regency 乡村资金分配的财务管理对果瓦县塔宾加村发展的影响
Pub Date : 2023-10-30 DOI: 10.55227/ijerfa.v2i1.56
None Muh. Alamsyah Perdana Putra, None Linda Razak, None Waode Rayyani
This study aims to determine the influence of village officials and village community participation on the development of the village of Tabbinjai, Gowa Regency. This type of research used in research is research with a quantitative approach using a questionnaire. The research subjects were village officials in the village of Tabbinjai, Gowa Regency and the people of Tabbinjai village. The data used is primary data in the form of questionnaire results from respondents. Respondents from the study were 120 respondents. The analysis technique used is descriptive statistics and multiple linear regression analysis. The results of the study show that village officials and village community participation have a positive and significant effect on village development. Village officials are influential because of the ability that village officials have in managing village funds. Village community participation is influential because the higher the participation, the more development of the village.
本研究旨在确定村官和村社区参与对果瓦县Tabbinjai村发展的影响。研究中使用的这种类型的研究是使用问卷调查的定量方法的研究。研究对象为Gowa摄政王Tabbinjai村的村官和Tabbinjai村的村民。使用的数据是原始数据的形式,从受访者的问卷调查结果。该研究的受访者为120人。使用的分析技术是描述性统计和多元线性回归分析。研究结果表明,村官和村社区参与对村庄发展具有显著的正向影响。村官之所以有影响力,是因为村官管理村内资金的能力。村庄社区参与具有影响力,因为参与程度越高,村庄的发展程度越高。
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引用次数: 0
Logistics Performance And Other Factors As Antecedents Of The Sustainability Performance Of G-20 Countries 物流绩效和其他因素作为g20国家可持续发展绩效的先行因素
Pub Date : 2023-10-30 DOI: 10.55227/ijerfa.v2i1.54
None Muhammad Ikhsan Harsono, Wahyuningsih Wahyuningsih
Logistics directly affects the growth and development of a nation, making it a vital component of economic development (Hofman, 2017). Numerous studies have established a direct link between a country's economic progress and its logistics performance. This relationship encompasses various dimensions, including economic, developmental, environmental, and social aspects. Within the context of sustainable supply chain management, the environmental and social aspects are often highlighted (Seuring and Muller, 2008; World Bank, 2007, 2018; United Nations, 2010; OECD, 2011; World Economic Forum, 2015).The logistics industry has a significant impact on environmental and social issues and consumes a substantial amount of energy resources, leading to high carbon emissions (Rashidi and Cullinane, 2019). Thus, efforts to reduce carbon emissions are crucial. Initiatives such as developing adequate infrastructure like highways to reduce travel time and waiting times at ports for container unloading are essential. Elevating the competency and quality of logistics services also plays a role in improvement, as logistics professionals contribute not only to material movement but also support marketing functions, product development, pricing, and customer service. In Indonesia, a G-20 member, the logistics sector contributes significantly to the country's Gross Domestic Product (GDP). However, challenges related to infrastructure and environmental impact need to be addressed. In this regard, the Logistics Performance Index (LPI) published by the World Bank serves as a valuable tool to assess logistics performance and promote sustainability. Within the context of sustainability performance, this research aims to analyze the influence of Logistics Performance and other factors on sustainability performance in G-20 countries, with a focus on Indonesia. LPI data and other relevant indicators are employed to identify the effects of these variables on sustainability performance. The study is expected to offer insights for practitioners and organizations to take steps towards improved sustainability performance while also contributing theoretically to the field.
物流直接影响到一个国家的增长和发展,使其成为经济发展的重要组成部分(霍夫曼,2017)。许多研究已经确立了一个国家的经济发展与其物流绩效之间的直接联系。这种关系包括经济、发展、环境和社会等各个方面。在可持续供应链管理的背景下,环境和社会方面经常被强调(Seuring和Muller, 2008;世界银行,2007,2018;联合国,2010;经合组织,2011;世界经济论坛,2015)。物流业对环境和社会问题产生重大影响,消耗大量能源,导致高碳排放(Rashidi和Cullinane, 2019)。因此,减少碳排放的努力至关重要。发展足够的基础设施(如高速公路)以减少旅行时间和港口集装箱卸货等待时间等举措至关重要。提升物流服务的能力和质量也在改善中发挥作用,因为物流专业人员不仅为材料移动做出贡献,而且还支持营销功能,产品开发,定价和客户服务。在20国集团成员国印度尼西亚,物流业对该国的国内生产总值(GDP)贡献巨大。然而,需要解决与基础设施和环境影响相关的挑战。在这方面,世界银行发布的物流绩效指数(LPI)是评估物流绩效和促进可持续性的宝贵工具。在可持续发展绩效的背景下,本研究旨在分析20国集团国家物流绩效和其他因素对可持续发展绩效的影响,并以印度尼西亚为重点。利用LPI数据和其他相关指标来确定这些变量对可持续性绩效的影响。该研究预计将为从业者和组织提供见解,以采取措施提高可持续性绩效,同时也为该领域做出理论贡献。
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引用次数: 0
Optimization of Productive Cash Waqf Funds on the Human Development Index 生产性现金基金对人类发展指数的优化
Pub Date : 2023-10-30 DOI: 10.55227/ijerfa.v2i1.55
None Isa Kholili
In this research, we will examine the optimization of cash waqf funds in order to increase the human development index of Ketawang Gondanglegi Village. The aim of this research is to find out the pattern of optimization (utilization) of waqf funds and to analyze the impact resulting from the utilization of cash waqf funds in increasing the human development index. This research was conducted in Ketawang Village, Gondanglegi District, Malang Regency with an implementation period of 8 months from May to December 2019. Data collection methods used interview, observation and documentation techniques while the data analysis tool used was Multiple Linear Regression. The research results show that cash waqf can have an impact on all areas including religious facilities, health, education and the economy if it is managed optimally and on target, namely in accordance with the proportion of needs or urgency of an area.
在本研究中,我们将探讨现金waf资金的优化,以提高克塔旺贡当勒吉村的人类发展指数。本研究的目的是找出现金waqf资金的优化(利用)模式,并分析现金waqf资金的使用对提高人类发展指数的影响。本研究于2019年5月至12月在玛琅县贡当勒吉区克达旺村进行,实施期为8个月。数据收集方法采用访谈、观察和文献技术,数据分析工具采用多元线性回归。研究结果表明,如果现金流动得到最佳和有针对性的管理,即按照一个地区的需求比例或紧急程度,现金流动可以对包括宗教设施、卫生、教育和经济在内的所有领域产生影响。
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引用次数: 0
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International Journal of Economic Research and Financial Accounting (IJERFA)
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