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Strategic Performance Measurement System in Higher Education in Indonesia: New Public Management Approach 印尼高等教育战略绩效评估体系:新的公共管理方法
Pub Date : 2022-06-22 DOI: 10.29259/sijdeb.v6i1.107-130
Parama Santati, S. Sulastri, B. Perizade
This research is a descriptive overview to describe the alignment between the criteria and measurements of a number of performance indicators compiled in the university's strategic plan. Key Performance Indicators (KPI) as indicators of organizational performance based on the Vision, Mission and Organizational Strategy which are derived from Key Performance Indicators (KPI) and Program Performance Indicators or Activity Performance Indicators. Alignment measurement method uses correspondence analysis technique. This study finds that most of the measurement criteria are still dominated by the economic aspect.
这项研究是一个描述性的概述,描述了在大学的战略计划中编制的一些绩效指标的标准和测量之间的一致性。关键绩效指标(KPI)是基于愿景、使命和组织战略的组织绩效指标,由关键绩效指标(KPI)和项目绩效指标或活动绩效指标衍生而来。对准测量方法采用对应分析技术。研究发现,大多数衡量标准仍以经济方面为主导。
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引用次数: 0
Effect of Covid-19 on the Socio-Economic Well-Being of Households in Nigeria 新冠肺炎对尼日利亚家庭社会经济福祉的影响
Pub Date : 2022-06-22 DOI: 10.29259/sijdeb.v6i1.1-22
Joy Chinyere Kanu, Emmanuel Busuyi Oguntomi, B. A. Ajayi
This study investigated the effect of COVID-19 on the socio-economic well-being of households in Nigeria. The main objective is to investigate the effect of COVID-19 on households’ income, employment, expenditure and savings in Ayobo-Ipaja Local Council Development Area of Lagos State, Nigeria. The descriptive non-experimental qualitative study used structured questionnaire to collect data from men and women of working ages between 25 and 65 in Ayobo-Ipaja. Convenience non-probability random sampling technique was used to select 384 participants. The data were analyzed using frequency, percentage, mean, standard deviation and chi-square test. The findings revealed that there are 186 (52.7%) male and 167 (47.3%) female who participated in the survey. 229 (64.9%) study participants were employed either in public or private establishments. 211(59.8%) earned less than N90,000, while 84(23.8%) earned more than N90,000, and at least 219 (62.0%) households were affected by COVID-19 outbreak. The chi-square results revealed that COVID-19 outbreak has significant effect on households’ income, employment, expenditure and savings in Ayobo-Ipaja Local Council Development Area of Lagos State. 204 (57.8%) participants agreed that their daily/weekly/monthly earnings fell; 177 (50.1%) agreed that customers were restricted from patronizing their wares/goods/stocks; 240 (68%) opined that their family financial upkeep increased, and 235 (66.6%) suggest that their family lived on savings during the COVID-19 outbreak and lockdown. It is recommended that government should intensify policy efforts towards economic growth recovery and poverty alleviation programs for increased social inclusion by creating jobs and providing support for the vulnerable citizens
这项研究调查了新冠肺炎对尼日利亚家庭社会经济福祉的影响。主要目的是调查新冠肺炎对尼日利亚拉各斯州Ayobo-Ipaja地方议会发展区家庭收入、就业、支出和储蓄的影响。描述性非实验性定性研究使用结构化问卷收集了Ayobo Ipaja 25至65岁工作年龄的男性和女性的数据。采用方便的非概率随机抽样技术选取384名参与者。使用频率、百分比、平均值、标准差和卡方检验对数据进行分析。调查结果显示,参与调查的男性有186人(52.7%),女性有167人(47.3%)。229名(64.9%)研究参与者受雇于公共或私人机构。211户(59.8%)收入低于N90000,84户(23.8%)收入超过N90000,至少219户(62.0%)家庭受到新冠肺炎疫情的影响。chi-square结果显示,新冠肺炎疫情对拉各斯州Ayobo-Ipaja地方议会发展区的家庭收入、就业、支出和储蓄有显著影响。204名(57.8%)参与者同意他们的日/周/月收入下降;177人(50.1%)同意限制顾客光顾他们的商品/商品/存货;240人(68%)认为他们的家庭经济维持有所增加,235人(66.6%)表示他们的家庭在新冠肺炎爆发和封锁期间靠储蓄生活。建议政府加大经济增长复苏和扶贫项目的政策力度,通过创造就业机会和为弱势公民提供支持来提高社会包容性
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引用次数: 0
Predicting Local Brand Acceptance in the Leather Products Market 预测皮革制品市场对当地品牌的接受程度
Pub Date : 2022-06-22 DOI: 10.29259/sijdeb.v6i1.89-106
Sri Surjani Tjahjawati, S. Purwaningsih, Sholihati Amalia
The purpose of this paper is to analyze the factors that influence local brand acceptance theoretically and practically to develop an integrated model that explains local brand acceptance in the local leather product market in Indonesia. The data is collected from 400 respondents, namely buyers of local leather products in Indonesia. Structural Equation Model–Partial Least Square (SEM-PLS) analysis was conducted to analyze the relationship between constructs. Importance-performance map analysis (IPMA) is used to analyze which constructs have the highest level of importance to local brand acceptance and price acceptance. The results show that price acceptance is influenced by product involvement, product knowledge, and prestige sensitivity. Local brand acceptance is only influenced by product involvement and price acceptance. Then the IPMA results show that product involvement has the highest level of importance to price acceptance. Price acceptance has the highest level of importance to local brand acceptance. This is one of the first studies that predicts local brand acceptance and price acceptance in the local leather product market in Indonesia and clarifies the role of product knowledge, product involvement, prestige sensitivity on their effect on local brand acceptance and price acceptance.
本文的目的是从理论和实践上分析影响当地品牌接受度的因素,以建立一个解释印尼当地皮革产品市场对当地品牌接受程度的综合模型。该数据收集自400名受访者,即印尼当地皮革产品的买家。结构方程模型-偏最小二乘(SEM-PLS)分析用于分析结构之间的关系。重要性-性能图分析(IPMA)用于分析哪些结构对当地品牌接受度和价格接受度的重要性最高。结果表明,价格接受度受产品参与度、产品知识和声望敏感性的影响。当地品牌接受度只受产品参与度和价格接受度的影响。IPMA结果表明,产品参与对价格接受的重要性最高。价格接受度对当地品牌接受度的重要性最高。这是最早预测印尼当地皮革产品市场的当地品牌接受度和价格接受度的研究之一,并阐明了产品知识、产品参与度和声望敏感性对当地品牌接受和价格接受的影响。
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引用次数: 0
Corporate Governance Structure, Political Connections, and Transfer Pricing on Tax Aggressiveness 公司治理结构、政治联系与税收优惠的转移定价
Pub Date : 2022-06-22 DOI: 10.29259/sijdeb.v6i1.51-72
Kenny Ardillah, Yola Vanesa
This research examines and analyzes the effect of corporate governance structures, political connections, and transfer pricing on tax aggressiveness (CETR and BTD). The theory used in this research is agency theory. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange for 2014-2018. The sampling method used in this research was purposive sampling and used multiple linear regression as the data analysis method. The results of the study using the cash effective tax rates (CETR) proxy show that the independent board has a positive effect on tax aggressiveness, the audit committee has a negative effect on tax aggressiveness, political connections do not affect tax aggressiveness, and transfer pricing does not affect tax aggressiveness. The result of research with a proxy book-tax difference (BTD) shows that independent commissioners do not influence tax aggressiveness, audit committees positively affect tax aggressiveness, political connections do not affect tax aggressiveness, and transfer pricing does not affect tax aggressiveness. The implication of this research reveals that the companies should follow tax regulations made by the government to do tax planning under applicable laws.
本研究考察并分析了公司治理结构、政治关系和转让定价对税收侵略性的影响(ctr和BTD)。本研究使用的理论是代理理论。本研究的样本为2014-2018年在印尼证券交易所上市的制造业公司。本研究采用的抽样方法为目的抽样,采用多元线性回归作为数据分析方法。使用现金有效税率(CETR)代理的研究结果表明,独立董事会对税收侵略性有积极影响,审计委员会对税收侵略性有消极影响,政治关系不影响税收侵略性,转让定价不影响税收侵略性。具有代理帐税差异(BTD)的研究结果表明,独立专员不影响税收侵略性,审计委员会正向影响税收侵略性,政治关系不影响税收侵略性,转让定价不影响税收侵略性。本研究的启示是,企业应遵循政府制定的税收法规,在适用的法律下进行税收筹划。
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引用次数: 0
Employee Satisfaction and Competitive Advantage of Virtual Organisations in Lagos State, Nigeria 尼日利亚拉各斯州虚拟组织的员工满意度和竞争优势
Pub Date : 2022-06-22 DOI: 10.29259/sijdeb.v6i1.23-50
Omorodion Omoregbe, Joseph Azage
This study examined the impact of employee satisfaction on the competitive advantage of selected virtual organisations in Lagos State, Nigeria. Specifically, it assessed the relationship between individual virtual competencies, motivation, organisational identity, autonomy, the nature of the work and the competitive advantage of virtual organisations in Lagos State, Nigeria. The survey research design was adopted for this study. The population of the study covered all staff in selected virtual organisations in Lagos State, Nigeria. A total of 400 copies of questionnaire were distributed and retrieved. Stratified random sampling procedure was used in administering the copies of questionnaire to selected virtual organisations in Lagos State, Nigeria. The data collected through questionnaire administration was analysed using descriptive statistics such as frequency distribution, mean and standard deviation. Multiple regression analysis was used to test the null hypotheses and estimate the research model using the Ordinary Least Squares (OLS) technique through the use of the Statistical Package for Social Sciences (SPSS) Version 24. The study found out that there is a significant positive relationship between individual virtual competencies, motivation, organisational identity, the nature of the work and competitive advantage while revealing that there is a positive and non-significant relationship between autonomy and the competitive advantage of virtual organisations in Lagos State, Nigeria. The study recommended that virtual organisations employ individuals that have the required skills and competencies needed to perform the various organisational tasks, motivate their employees intrinsically and extrinsically, possess a strong brand image, allow employees experience freedom to do their tasks and duties at their own pace and take cognisance of employees that work in dispersed locations with peculiar difficulties in those varied locations so that they will contribute more to the competitive advantage of the virtual organisation.
本研究考察了员工满意度对尼日利亚拉各斯州选定虚拟组织竞争优势的影响。具体而言,它评估了尼日利亚拉各斯州虚拟组织的个人虚拟能力、动机、组织身份、自主性、工作性质和竞争优势之间的关系。本研究采用调查研究设计。该研究的人口覆盖了尼日利亚拉各斯州选定的虚拟组织的所有员工。共分发和回收了400份调查表。采用分层随机抽样程序对尼日利亚拉各斯州选定的虚拟组织进行问卷调查。通过问卷调查收集的数据采用频率分布、均值和标准差等描述性统计进行分析。多元回归分析通过使用社会科学统计软件包(SPSS)第24版,使用普通最小二乘法(OLS)技术检验零假设并估计研究模型。该研究发现,个人虚拟能力、动机、组织认同、工作性质和竞争优势之间存在显著的正相关关系,同时揭示了尼日利亚拉各斯州虚拟组织的自主性和竞争优势之间存在积极和非显著的关系。该研究建议,虚拟组织应雇用具备执行各种组织任务所需的技能和能力的个人,从内在和外在激励员工,拥有强大的品牌形象,让员工体验到按照自己的节奏完成任务和职责的自由,并认识到在分散地点工作的员工在这些不同地点遇到的特殊困难,以便他们为虚拟组织的竞争优势做出更多贡献。
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引用次数: 0
The Difference in Perceived Risk by Gender Among Novice Investors: before and during Covid-19 Pandemic 新手投资者性别感知风险的差异:新冠肺炎大流行前和期间
Pub Date : 2022-06-22 DOI: 10.29259/sijdeb.v6i1.73-88
Eko Ganiarto, Farida Komalasari
Understanding of risk is very important for investors, especially for novice investors.  Their perception about risk, whether for male or female novice investor is interesting to study. Likewise, in the current Covid-19 pandemic situation, analyzing the differences in the perceived risk between the two is interesting also to do, since it determines their investment behavior. At the end, their investment behavior will affect the economic condition. This quantitative study aims to know whether there are any differences in perception of investment risk between male and female novice investors, both before and during the Covid-19 pandemic. Beside that, this study also examines the interaction between gender and other demographic factors (age, education, occupation and income) to differentiate perceived risk, both before and during Covid-19 pandemic. The perceived risk variable used in this study was measured using five statement indicators. Data were obtained from 299 novice investor respondents in the Indonesian Stock Exchange in 2020, then processed and analyzed using the paired t-test for the mean difference method. The results showed that there were differences in perceived risk between male and female investors in the period before the Covid-19 pandemic. Meanwhile, during the Covid-19 pandemic, there was no difference between the two. Beside that there was a difference in perceived risk of male/female between before and during the Covid-19 pandemic. Meanwhile, age and occupation were the factors that differentiate perceived risk, especially before Covid-19 pandemics, while education, and income are not. 
对风险的理解对投资者来说是非常重要的,尤其是对新手投资者来说。他们对风险的感知,无论是男性还是女性新手投资者,都值得研究。同样,在当前Covid-19大流行的情况下,分析两者之间感知风险的差异也很有趣,因为它决定了他们的投资行为。最后,他们的投资行为会影响经济状况。本定量研究旨在了解在Covid-19大流行之前和期间,男性和女性新手投资者对投资风险的感知是否存在差异。除此之外,本研究还研究了性别与其他人口因素(年龄、教育、职业和收入)之间的相互作用,以区分在Covid-19大流行之前和期间的感知风险。本研究中使用的感知风险变量使用五个陈述指标进行测量。本文从2020年印尼证券交易所299名新手投资者受访者中获取数据,采用配对t检验进行均值差分法处理和分析。结果显示,在新冠肺炎大流行之前,男性和女性投资者对风险的感知存在差异。与此同时,在新冠肺炎大流行期间,两者之间没有区别。此外,在Covid-19大流行之前和期间,男性/女性的感知风险存在差异。与此同时,年龄和职业是区分感知风险的因素,尤其是在Covid-19大流行之前,而教育和收入则不是。
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引用次数: 1
Determinants of Continuance Intention to Use Mobile Commerce during the Emergence of COVID-19 In Indonesia: DeLone and McLean Perspective 新冠肺炎在印度尼西亚出现期间继续使用移动商务意愿的决定因素:DeLone和McLean视角
Pub Date : 2022-01-21 DOI: 10.29259/sijdeb.v5i3.261-272
Dhiona Ayu Nani, Li Lina
The level of online shopping in Indonesia has been increasing since its inception, especially due to the COVID-19 pandemic which has caused a more significant increase.In addition to the quality of supporting applications, service quality in the form of timeliness in delivery and suitability of goods ordered by consumers are also important aspects that need to be considered by businesses that use the Electronic Commerce (E-commerce) platform. This study aims to examine the effect of system quality, information quality, and reliability on user satisfaction of Mobile Commerce (M-commerce), the effect of user satisfaction on the intention to use M-commerce continually, and the role of user experience in strengthening the relationship between user satisfaction and intention to use M-Commerce continually. We used 196 M-commerce consumers who conducted online shopping within three months (April-June 2020) as samples. Hypothesis was tested using PLS-SEM. The findings prove that customer satisfaction is not only determined by technological factors such as system quality, but also customer value, such as service accuracy in delivering products. Furthermore, this study has a practical contribution whether understanding individual behavior in M-commerce adoption can be an effective tool to help decision makers develop superior strategies to compete in the digital era and can be used to make policies.
自成立以来,印度尼西亚的网上购物水平一直在提高,特别是由于新冠肺炎大流行,这导致了更显著的增长。除了配套应用程序的质量外,使用电子商务平台的企业还需要考虑以交付及时性和消费者订购商品的适用性为形式的服务质量。本研究旨在检验系统质量、信息质量和可靠性对移动商务用户满意度的影响,用户满意度对持续使用移动商务意愿的影响,以及用户体验在加强用户满意度和持续使用移动商业意愿之间关系中的作用。我们使用了196名在三个月内(2020年4月至6月)进行网上购物的M-商务消费者作为样本。利用PLS-SEM检验了这一假设。研究结果表明,客户满意度不仅取决于系统质量等技术因素,还取决于客户价值,如交付产品的服务准确性。此外,这项研究对理解移动商务应用中的个人行为是否可以成为帮助决策者制定在数字时代竞争的卓越战略的有效工具,并可用于制定政策具有实际意义。
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引用次数: 3
TIKTOK PLATFORM OPPORTUNITY: HOW DOES IT INFLUENCE SMES BRAND AWARENESS AMONG GENERATION Z? 抖音平台机遇:如何影响z世代中小企业品牌意识?
Pub Date : 2022-01-21 DOI: 10.29259/sijdeb.v5i3.273-282
Genoveva Genoveva
The increasing of social media and digital-based businesses transforms traditional marketing into interactive marketing, where consumers can interact directly with brands. TikTok as one of the popular social media among Generation Z also contributes to SME's brand awareness. This study aims to measure the role of content marketing, influencers, and psychological factors on brand awareness of SMEs from the perspective of Generation Z. This study uses a quantitative approach, with a questionnaire as a data collection tool. With snowball sampling, the targeted respondents reached 238 people. The data is then processed with SPSS version 25. The results showed that content marketing, influencers, and psychological factors had a positive and significant effect on brand awareness. However, the factor that has the greatest influence on brand awareness is content marketing (63.5%), followed by psychological factors 34.2% and influencers only 21.6%.
社交媒体和数字业务的兴起,将传统营销转变为互动营销,消费者可以直接与品牌互动。TikTok作为Z一代的热门社交媒体之一,也有助于中小企业的品牌知名度。本研究旨在从z世代的角度衡量内容营销、影响者和心理因素对中小企业品牌意识的作用。本研究采用定量方法,以问卷调查作为数据收集工具。通过滚雪球抽样,目标受访者达到238人。然后用SPSS版本25对数据进行处理。结果显示,内容营销、网红和心理因素对品牌知名度有显著的正向影响。然而,对品牌知名度影响最大的因素是内容营销(63.5%),其次是心理因素(34.2%)和网红(21.6%)。
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引用次数: 3
Effect of Economic and Demographic Factors on Educational Mismatch Probability of Sectoral Workers 经济和人口因素对行业工人教育错配概率的影响
Pub Date : 2022-01-21 DOI: 10.29259/sijdeb.v5i3.283-292
Yunisvita Yunisvita, Muhammad Teguh, Deassy Apriani, Imelda Imelda
This paper analyzes effect of economic and demographic factors on probability of overeducated workers in Southern Sumatra. Research using binary logistic regression model to estimate probability of overeducation workers. The data used came from the National Labor Force Survey (SAKERNAS) 2018. Unit of analysis is the workers in Southern Sumatra, including South Sumatra Province, Jambi, Bengkulu, Lampung and Bangka Belitung. Sample consisted of 13 683 workers. Estimation results show that income, sector or business field, age and area of residence affect  probability of workers being overeducated. Income is the most dominant factor determining  probability by providing a positive effect, but vice versa with  age factor. Changes in  area of residence from rural to urban areas give greater possibility of overeducation but this is not the case if there is a change in  employment sector from primary to non-primary.The phenomenon of overeducation implies that workers can more easily adapt and understand their work so that productivity is more easily increased.The possibility of over-education mismatch in the regional labor market in South Sumatra is very unique because although the absorption of workers is still dominated by the primary sector, when there is a change of work to the primary sector, the possibility of overeducation actually decreases.
本文分析了经济和人口因素对苏门答腊南部工人受教育程度过高概率的影响。二元逻辑回归模型用于估计工人受教育程度过高的概率的研究。使用的数据来自2018年全国劳动力调查。分析单位为南苏门答腊省的工人,包括南苏门答腊省、占碑、明古鲁、楠榜和邦加-贝利东。样本包括13683名工人。估计结果表明,收入、行业或商业领域、年龄和居住地区会影响工人受过度教育的概率。收入是通过提供积极影响来决定概率的最主要因素,但年龄因素则相反。从农村到城市的居住面积变化会增加受教育过度的可能性,但如果就业部门从小学到非小学发生变化,情况并非如此。受教育过度现象意味着工人更容易适应和理解自己的工作,从而更容易提高生产力。在南苏门答腊地区劳动力市场中,过度教育不匹配的可能性是非常独特的,因为尽管工人的吸收仍然由初级部门主导,但当工作转向初级部门时,过度教育的可能性实际上会降低。
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引用次数: 0
Role Stress, Supervisor Support and Burnout in Local Government Internal Auditors 地方政府内部审计的角色压力、监督支持与倦怠
Pub Date : 2022-01-21 DOI: 10.29259/sijdeb.v5i3.245-260
Agil Novriansa, Aryanto Aryanto, Burhanuddin Burhanuddin, Mega Aulia Putri, R. Setiawan
This study aims to empirically examine the relationship between role stress and supervisor support with burnout on local government internal auditors. Sampling was carried out by purposive sampling method with criteria in the form of local government internal auditors who had at least one year of audit experience. The results of an online survey on the auditors of the Regency/City Government Inspectorate in Southern Sumatera Province were obtained as many as 155 respondents who participated as samples of this study. The results of data analysis using SEM-PLS show that role conflict is not associated with emotional exhaustion and reduced personal accomplishment, but is positively associated with depersonalization. Role ambiguity is positively associated with emotional exhaustion and reduced personal accomplishments, but role ambiguity is negatively associated with depersonalization. Role overload is positively associated with emotional exhaustion and depersonalization but negatively associated with reduced personal accomplishment. Supervisor support is negatively associated with all burnout dimensions.
本研究旨在实证检验地方政府内部审计师的角色压力、主管支持与倦怠之间的关系。抽样采用有目的的抽样方法,标准为至少有一年审计经验的地方政府内部审计员。对南苏门答腊省摄政区/市政府监察局审计员的在线调查结果显示,多达155名受访者作为样本参与了这项研究。使用SEM-PLS的数据分析结果表明,角色冲突与情绪衰竭和个人成就感下降无关,但与人格解体呈正相关。角色模糊与情绪衰竭和个人成就降低呈正相关,但角色模糊与人格解体负相关。角色过载与情绪衰竭和人格解体呈正相关,但与个人成就感下降负相关。主管支持与所有倦怠维度呈负相关。
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引用次数: 0
期刊
Sriwijaya International Journal of Dynamic Economics and Business
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