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Determination of Public Service Agency Budget Absorption With Religiosity as Moderation 以宗教信仰为调节的公共服务机构预算吸收决定
Pub Date : 2023-09-30 DOI: 10.29210/020232725
Bambang Lesmono
In Indonesia, delays and poor spending absorption are a yearly occurrence, both at the Ministries/Institutions level (and Regional Levels). The aims of this study is to analyze factors that cause delays in the absorption of Ministries/Institutions budgets, especially in Work Unit of the Public Service Board of the Education Cluster in North Sumatra. This study uses quantitative methods, with a total of 141 respondents. The data was collected through field survey using the nonprobability sampling method, especially purposive sampling Based on the financial managers of the Public Service Agency for education in North Sumatra. Data were collected in cross section using a list of questions, then analyzed using descriptive statistics and SEM-PLS, processed using the SmartPLS application. The results of the study show that human resources do not affect budget absorption. Organizational Culture, Regulation and religiosity affect budget absorption as well Religiosity does not moderate the relationship between Human Resources, Organizational Culture, Regulation and budget absorption. The results of this study showed that abilities, experience, skills, knowledge, education and training dominate in improving the quality of human resources but have not been able to maximize budget absorption because existing human resources are still lacking, thus there is potential for multiple jobs, organizational members must behave according to the stages organizational culture so that patterns, arrangements, practices and attitudes are formed so that organizational culture in budget absorption can develop, policies or rules that are made do not hinder, do not overlap with program implementation rules and budgets and by being honest, someone will gain trust in various things, included in budget management.
在印度尼西亚,无论是在部委/机构一级(还是在区域一级),每年都发生拖延和支出吸收不足的情况。本研究的目的是分析造成各部/机构预算匀支延迟的因素,特别是北苏门答腊教育集群公共服务委员会工作单位的延迟。本研究采用定量方法,共141名受访者。本研究以北苏门答腊省教育公共服务局的财务管理人员为研究对象,采用非概率抽样特别是目的抽样的方法进行实地调查。使用问题列表在横截面上收集数据,然后使用描述性统计和SEM-PLS进行分析,使用SmartPLS应用程序进行处理。研究结果表明,人力资源不影响预算吸收。组织文化、法规和宗教信仰对预算吸收也有影响,宗教信仰对人力资源、组织文化、法规和预算吸收之间的关系没有调节作用。本研究的结果表明,能力、经验、技能、知识、教育和培训在提高人力资源质量方面占主导地位,但由于现有人力资源仍然缺乏,因此无法最大限度地吸收预算,因此存在多种工作的潜力,组织成员必须根据组织文化的阶段行为,以便模式、安排、形成做法和态度,使组织在预算吸收方面的文化得以发展,制定的政策或规则不妨碍,不与项目实施规则和预算重叠,通过诚实,有人会在各种事情上获得信任,包括预算管理。
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引用次数: 0
Analisis Hasil Belajar Ditinjau dari Kedisiplinan Belajar Siswa Mata Pelajaran IPS Siswa Kelas V SDN 58 Tambana 研究结果分析基于ip班学生学习纪律SDN 58手鼓
Pub Date : 2023-08-25 DOI: 10.53299/jppi.v3i2.327
S. Subhan
Pada hakikatnya pendidikan adalah cermin suatu bangsa. Baik tidaknya kuliatas suatu bangsa dapat di lihat dari pendidikan yang ada pada negara tersebut. Dewasa ini banyak negara- negara yang terus berusaha meningkatkan pembangunan di bidang pendidikan salah satunya Indonesia. Tujuan dari penelitian ini adalah untuk mengetahui hasil belajar ditinjau dari kedisiplinan belajar siswa pada mata pelajaran IPS kelas V di SDN 58 Tambana. Metode penelitian yang dilakukan adalah jenis penelitian deskriptif kualitatif dan sumber data diperoleh dari data primer dan data sekunder yang dikumpulkan dengan menggunakan metode observasi, wawancara, dan dokumentasi. Hasil temuan menunjukan rendahnya hasil belajar siswa kelas V di sebabkan kurang perhatian dan kedisiplinan saat proses pembelajaran yang berlangsung di kelas, hal ini terlihat pada saat guru sedang menjelaskan materi pembelajaran IPS, para siswa lebih sibuk dengan aktifitasnya sendiri. Kesimpulan Faktor-faktor yang mendukung kedisiplinan adalah kesadaran yang tinggi untuk berdisiplin dari semua warga sekolah baik dari guru, pegawai dan juga dari diri siswa sendiri untuk mematuhi aturan sekolah yang telah dibuat. Selain itu orang tua juga menjadi faktor pendorong seorang siswa untuk selalu memiliki kedisiplinan belajar yang tinggi, yaitu dengan cara orang tua selalu memperhatikan dan memantau perkembangan pendidikan anak. Sedangkan faktor-faktor yang menghambat kedisiplinan belajar siswa adalah kurangnya kesadaran dari diri siswa untuk disiplin.
教育本质上是一个国家的镜子。一个国家的利益取决于其教育程度。今天,许多国家仍在努力促进教育建设,这是印尼的一部分。本研究的目的是审查学生在SDN 58鼓滩V类课程中的学习纪律。研究方法是一种定性描述性研究,并从使用观察、采访和文档收集的原始数据和次要数据中获得数据。研究结果显示,V班学生在课堂上的学习过程中缺乏注意力和纪律,这一点在教师解释ip学习材料时表现出来,学生更专注于自己的活动。维持纪律的因素是高度认识到所有学生的纪律,无论是教师、雇员,还是学生自己,都要遵守学校的规定。此外,父母也是学生一直拥有高度学习纪律的一个因素,即父母总是关心和监督孩子的教育发展。而阻碍学生学习纪律的因素是学生对纪律缺乏认识。
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引用次数: 0
The Influence of Leadership, Training, Competence on Lecturer Performance in Higher Education 领导力、培训、胜任力对高等教育讲师绩效的影响
Pub Date : 2023-08-22 DOI: 10.29210/020233061
Arniati Arniati, Muryani Arsal
The research was conducted to determine the effect of leadership, training, competence on the performance of lecturers of the Development Economics Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar. This study uses a quantitative approach, the survey design provides questionnaires, interviews, and observations to a target sample of 46 people. The sampling technique used was purposive sampling. The data were then analyzed using descriptive analysis and the analytical method used was multiple linear regression analysis with the help of SPSS26 in hypothesis testing. The results of this study indicate that leadership has a positive and significant effect on the performance of lecturers in the Development Economics Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar. Training has a positive and significant effect on lecturer performance. Competence has a positive and significant effect on lecturer performance. Leadership, training, competency simultaneously have a positive and significant effect on lecturer performance.
本研究旨在确定领导力、培训、能力对穆罕默德大学经济与商业学院发展经济学研究项目讲师绩效的影响。本研究采用定量方法,调查设计提供问卷、访谈和观察的目标样本46人。使用的抽样技术是有目的的抽样。数据采用描述性分析,分析方法采用多元线性回归分析,假设检验采用SPSS26。本研究结果表明,领导对望加锡穆罕默德大学经济与商业学院发展经济学研究项目讲师的绩效有显著的正向影响。培训对讲师绩效有显著的正向影响。胜任力对讲师绩效有显著的正向影响。领导力、培训、胜任力同时对讲师绩效有显著的正向影响。
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引用次数: 0
How school governance affects teachers’ organizational citizenship behavior? 学校治理如何影响教师的组织公民行为?
Pub Date : 2023-08-21 DOI: 10.29210/020233158
Heru Suparman, Widodo Widodo

Organizational citizenship behavior (OCB) is a critical determinant for teachers and school organizations. Hence, this study investigates school governance affects teachers’ OCB through organizational commitment. The study used a survey method which was carried out by distributing Likert scale questionnaires to 275 teachers in public junior high schools in Indonesia. Data analyses using structural equation modeling (SEM) supported by common method biases (CMB) followed descriptive and correlational statistics. The results show that school governance directly affects teachers' OCB, organizational commitment directly affects teachers' OCB, school governance directly affects organizational commitment, and school governance indirectly affects teachers’ OCB through organizational commitment. This finding promotes a new model of school governance affects teachers’ OCB through organizational commitment. Accordingly, this study suggests that school management improves OCB teachers through management engineering based on school governance and organizational commitment. Meanwhile, researchers can discuss the model before it is adapted or adopted in their future research projects.

组织公民行为(OCB)是教师和学校组织的关键决定因素。因此,本研究考察了学校治理通过组织承诺对教师组织公民行为的影响。本研究采用问卷调查法,对印尼公立初中275名教师进行李克特量表问卷调查。数据分析采用结构方程模型(SEM),支持共同方法偏差(CMB),然后进行描述性统计和相关统计。结果表明:学校治理直接影响教师组织公民行为,组织承诺直接影响教师组织公民行为,学校治理直接影响组织承诺,学校治理通过组织承诺间接影响教师组织公民行为。这一发现促进了学校治理通过组织承诺影响教师组织公民行为的新模型。因此,本研究认为学校管理通过基于学校治理和组织承诺的管理工程来提升组织公民行为教师。同时,研究人员可以在未来的研究项目中调整或采用该模型之前讨论该模型。</p>
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引用次数: 0
How can service quality, patient value, and patient satisfaction increase hospital patient loyalty? 服务质量、患者价值和患者满意度如何提高医院患者忠诚度?
Pub Date : 2023-08-17 DOI: 10.29210/020232917
Guspianto Guspianto, Muthia Mutmainnah, Wahyu Indah Dewi Aurora
Failure to understand quality of service, patient value, and patient satisfaction will risk losing patient loyalty to hospital services. This study aims to analyze the model of hospital patient loyalty as the effect of service quality, patient value and patient satisfaction. A cross sectional study was conducted through a survey among inpatients at eight hospitals in Jambi Province-Indonesia. A four-point likert scale was used to measure construct variables and analyzed using Partial Least Squares-Structural Equation Model. The results showed that the influence between factors in the coefficient path has a significant effect (t &gt; 1.96) except for the indirect effect between service quality and patient loyalty through value (t = 1.676). Hospital management practitioners should focus on developing service quality improvement strategies that are able to create value for patients so as to increase satisfaction and ultimately encourage and maintain patient loyalty.
不了解服务质量、患者价值和患者满意度将有可能失去患者对医院服务的忠诚度。本研究旨在分析服务品质、病患价值和病患满意度对医院病患忠诚度的影响模型。通过对印度尼西亚占碑省八家医院的住院病人进行调查,进行了一项横断面研究。采用李克特四点量表测量结构变量,采用偏最小二乘-结构方程模型进行分析。结果表明,系数路径中各因素之间的影响具有显著影响(t >1.96),但服务质量与患者忠诚度之间存在通过价值的间接效应(t = 1.676)。医院管理从业者应注重制定能够为患者创造价值的服务质量改进策略,从而提高患者的满意度,最终鼓励和保持患者的忠诚度。
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引用次数: 0
The emergence of smart governance in local administrations: a new approach to jambi city policy innovations 智慧治理在地方行政管理中的出现:jambi城市政策创新的新途径
Pub Date : 2023-08-17 DOI: 10.29210/020232922
Rio Yusri Maulan, Ovie Yanti, Nur Sukmawat
The concept of the smart governance established as a solution of the urban complex problem. The goal of the smart governance concept is modern urban management using state-of-the-art technologies, considering the applicable ecological standards while saving resources and achieving the expected results. In line with this, the government needs to build integrated information, communication and technology services. Therefore, the government has legalized a regulation relating to smart city policy. In 2019, Indonesia introduce The Movement Towards 100 Smart Cities as the joint programs implemented by Ministry of Communication and Information, Ministry of Home Affairs, Ministry of Public Works &amp; Housing, National Development Planning Agency and the Presidential Staff Office. The program aims to guide districts / cities in formulating Smart City master plans in order to further maximize the use of technology through digital transformation, both in improving public service facilities and accelerating the transformation of existing resources in each local government to become more digital-based.Public governance needs to reconsider their efforts to meet basic public infrastructure needs, increase sources of income, develop clear regulations to reduce risks from technology use, accelerate digital-based human resources, ensure digital inclusiveness, and ensure digitalization is in line with environmental sustainability efforts. . This article uses a qualitative case study approach with a descriptive approach to present the extent of the development of smart governance in Indonesian local government, which includes a conceptual study, policy motivations, and driving factors (and challenges) to enrich policy innovation in local government.
智慧治理的概念作为城市综合体问题的解决方案而确立。智慧治理理念的目标是使用最先进的技术进行现代城市管理,在节约资源和达到预期效果的同时考虑适用的生态标准。与此相适应,政府需要建立综合信息、通信和技术服务。因此,政府制定了与智慧城市政策相关的法规。2019年,印度尼西亚推出了“迈向100个智慧城市运动”,这是由通信和信息部、内政部、公共工程部等联合实施的项目。住房、国家发展计划局和总统办公室。该计划旨在指导各区/城市制定智慧城市总体规划,以便通过数字化转型进一步最大限度地利用技术,改善公共服务设施,加快每个地方政府现有资源的转型,使其更加数字化。公共治理需要重新考虑其努力,以满足基本公共基础设施需求,增加收入来源,制定明确的法规以降低技术使用风险,加快数字化人力资源,确保数字包容性,并确保数字化与环境可持续性努力相一致。本文采用定性案例研究方法和描述性方法来展示印度尼西亚地方政府智能治理的发展程度,其中包括概念研究、政策动机和驱动因素(和挑战),以丰富地方政府的政策创新。
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引用次数: 0
Entrepreneurial intention and variables affecting: study at jambi university students 大学生创业意向及其影响因素研究
Pub Date : 2023-08-17 DOI: 10.29210/020232918
Suratno Suratno, Hidayatul Arief, Yantoro Yantoro
Entrepreneurs are economic heroes for the country, entrepreneurs not only help provide jobs for the unemployed but also pay taxes to the state. Therefore, the state urgently needs the presence of entrepreneurs to encourage the development and progress of the nation. This study aims to describe and how the influence of entrepreneurial education (EE) variables, skill of marketing (SM), in growing entrepreneurial Intention (EI) through motivation toward entrepreneurship (ME). The population of this research is the students participating in the graduation period July 2021 from all faculties at the existing Jambi University, especially the undergraduate study program. Data were collected using a questionnaire adapted from previous researchers. The collected data were analyzed using a structural model approach with hypotheses to be tested with the help of the SPPS and SmartPLS programs. The results showed that all the variables studied affected entrepreneurial Intention, both direct and indirect influences through motivation toward entrepreneurship.
企业家是国家的经济英雄,企业家不仅为失业者提供就业机会,而且还向国家纳税。因此,国家迫切需要企业家的存在来鼓励国家的发展和进步。本研究旨在描述创业教育(EE)变量、市场营销技能(SM)如何通过创业动机(ME)对创业意向(EI)的成长产生影响。本研究的对象是现有占碑大学所有院系2021年7月毕业的学生,尤其是本科学习项目的学生。数据收集使用的调查问卷改编自以前的研究人员。使用结构模型方法对收集的数据进行分析,并在SPPS和SmartPLS程序的帮助下对假设进行测试。结果表明,所有研究变量均通过创业动机对创业意向产生直接和间接影响。
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引用次数: 0
Contingency perspective: company characteristics, risk management voluntary disclosure, and company performance 权变视角:公司特征、风险管理自愿披露与公司绩效
Pub Date : 2023-08-17 DOI: 10.29210/020232924
Yuliusman Yuliusman, Gandy Wahyu Maulana Zulma, Azolla Degita Azis
This study aims to examine the direct and indirect effect of firm characteristic on company performance through voluntary risk management disclosure based on contingency factors. This study uses secondary data with a content analysis approach to the acquisition of risk management disclosure data based on annual report from sample of companies listed on the Indonesia Stock Exchange in 2017-2019 after the IFRS convergence was implemented in Indonesia. Currently, the regulator only requires disclosures of financial risk management compared to non-financial risk disclosures. Therefore, this study is expected to provide empirical evidence regarding the importance of voluntary risk management disclosure on firm performance has contingent relationship with considering external factors, consists of (1) business uncertainty, and (2) dynamic environment. The implication of this research is expected to become a consideration for regulators and entities to disclose non-financial information in the company's annual report because it can affect company performance amidst the uncertain business environment in developing countries such as Indonesia
本研究旨在通过基于权变因素的自愿性风险管理披露,考察企业特征对公司绩效的直接和间接影响。本研究采用二手数据和内容分析法,从印尼实施IFRS趋同后的2017-2019年印尼证券交易所上市公司样本中获取基于年报的风险管理披露数据。目前,监管机构只要求财务风险管理的披露,而非财务风险的披露。因此,本研究期望提供经验证据,证明自愿性风险管理披露对企业绩效的重要性与考虑外部因素(1)经营不确定性和(2)动态环境)有偶然关系。本研究的启示有望成为监管机构和实体在公司年报中披露非财务信息的考虑因素,因为在印度尼西亚等发展中国家不确定的商业环境中,非财务信息会影响公司绩效
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引用次数: 0
Aplikasi wedding planner dan analisis kelayakan guna meningkatkan income generating badan pengelola usaha universitas Jambi 为增加占碑大学商业管理机构的创收,应用婚礼策划和可行性分析
Pub Date : 2023-08-17 DOI: 10.29210/020232927
Agus Syarif, Ahmad Nur Budi Utama, Idham Khalik, Istiqomah Malinda SB
Universitas Jambi as a State University with the status of a Public Service Entity (BLU) has two sources of income generating, namely those from academic services and non-academic services (academic support services). The implementation of academic support services is entrusted to the Business Management Agency (Badan Pengelola Usaha). BPU is tasked with carrying out the development of business units and optimizing the acquisition of university funding sources. Based on this task, BPU established the Weddy Feast business unit under the Commercialization and Services department. This research analyzes the business feasibility of wedding planner to increase income generating of the Business Management Agency. The conduct interviews and surveys some vendors in 43 types of business. The results show that the establishment of Weddy Feast able to optimize the potential of university assets involving 43 types of businesses and 15 of them can be managed by students in creating student entrepreneurs in the context of implementing Merdeka Belajar Kampus Merdeka (MBKM) program of the Ministry of Education, Culture, Research and Technology, which is strengthened by realizing the UNJA Smart platform with digital transformation elements in the real business world, in the form of making a weddy feast application. The Net Present Velue (NPV) of wedddy planner is positive, Rp.577.049.066,- and Internal Rate of Return (IRR) 156,12% hingher than weighted average cost of capital (WACC) 12%.
占碑大学作为一所具有公共服务实体(BLU)地位的州立大学,有两个收入来源,即学术服务和非学术服务(学术支持服务)。学术支持服务的实施委托给企业管理机构(Badan Pengelola Usaha)。BPU的任务是开展业务单位的发展和优化大学资金来源的获取。基于这一任务,BPU在商业化和服务部门下成立了周三盛宴事业部。本研究分析了婚礼策划师为企业管理机构增加创收的可行性。对43个行业的一些供应商进行了访谈和调查。结果表明,在实施教育、文化、研究和技术部“Merdeka Belajar Kampus Merdeka”(MBKM)计划的背景下,Weddy Feast的建立能够优化43种类型的大学资产潜力,其中15种类型的企业可以由学生管理,以创建学生企业家,并通过在现实商业世界中实现具有数字化转型元素的UNJA智能平台来加强这一潜力。以制作婚宴申请表的形式。婚礼策划人的净现值(NPV)为正,为577.049.066,内部收益率(IRR)为156,比加权平均资本成本(WACC)高12%。
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引用次数: 0
Aplication of gender and optimizing the function of the board of commissioners in supervising the practice of corporate earnings management 性别的应用与优化董事会在公司盈余管理实践监督中的职能
Pub Date : 2023-08-17 DOI: 10.29210/020232919
Gandy Wahyu Maulana Zulma, Misni Erwati, Fitri Chairunnisa
This study aims to empirically examine the impact of the characteristics of the board of commissioners on earnings management practices in Indonesia by considering gender diversification factors in optimizing the supervisory function of the company's board of commissioners. The sampling method used is purposive sampling with specific criteria on companies listed on the IDX with a research period of 2018-2019 with a total sample of 368 firm years of observation. The results showed that the independence of the board of commissioners was not proven to affect accrual earnings management. However, it was proven to have a negative effect on real earnings management practices. In addition, the size of the board of commissioners is proven to have a positive effect on accrual earnings management and company real earnings management. The role of gender diversification in reducing earnings management practices is proven. Three or more female commissioners can reduce accrual earnings management practices and increase real earnings management practices in companies. In addition, the role of gender diversification is not proven to strengthen the negative effect of the independence of the board of commissioners on earnings management. However, the role of gender diversification where there are three or more people in the size of the company's board of commissioners can further reduce accrual earnings management and real earnings management.
本研究旨在通过在优化公司监事会监督职能时考虑性别多元化因素,实证检验印尼监事会特征对盈余管理实践的影响。抽样方法采用特定标准的有目的抽样,研究周期为2018-2019年,总样本观察期为368个公司年。研究结果表明,监事会独立性并未对应计盈余管理产生影响。然而,它被证明对实际盈余管理实践有负面影响。此外,董事会规模对应计盈余管理和公司真实盈余管理均有正向影响。性别多样化在减少盈余管理实践方面的作用已得到证实。三名或更多的女性专员可以减少应计盈余管理实践,增加公司的实际盈余管理实践。此外,性别多元化的作用并没有被证明能够强化董事会独立性对盈余管理的负面影响。然而,当公司董事会规模为三人或三人以上时,性别多元化的作用可以进一步减少应计盈余管理和实际盈余管理。
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引用次数: 0
期刊
JPPI Jurnal Penelitian Pendidikan Indonesia
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