Abstract:This study aims to analyze the influence of the determinants of disclosure sustainability reporting. The determinants of sustainability reporting classified are financial performance and corporate governance. Financial performance…
erformance includes company size, profitability, leverage and liquidity. Corporate governance includes the board of directors and audit committee. The data used in this study is secondary data in the form of sustainability report data, annual report and financial statements companies registered on Asia Sustainability reporting Rating (ASRRAT) in 2018-2021 by purposive sampling methods. This study uses a quantitative approach to the method of analysis using multiple linear regression tests.
Abstract:IFRS SME establishes standards that serve as recommendations for preparing financial reports for small and medium-sized businesses. SME IFRS originates from all IFRS simplifications intended to simplify financial reporting…
ng and cost-benefit analysis for SME clients. The Financial Accounting Standards for Organizations Without Public Accountability (SAK ETAP), established on May 19, 2009, continues to oversee private businesses' financial accounts. However, SAK ETAP does not give advice to private firms on the explanation of gross revenue that is directly relevant to taxes determination. As a consequence, Indonesia has established a new SAK for private firms known as the SAK EP. The use of SAK EP in the preparation of financial statements for micro, small, and medium-sized enterprises (MSME) can simplify the use of international accounting standards, lowering the higher costs associated with full IFRS implementation and the emergence of numerous new accounts and changes in financial statement presentation. New accounts include accounts for current tax, deferred tax, employee benefit duties, and post-employment benefit liabilities, as well as revised accounts for accruing costs, equity, and comprehensive income (expenses).
Abstract:This study aims to test and analyze empirically the influence of relationship marketing dimensions on customer loyalty at PT. Prudential Life Assurance Agency Kendari 2. This research is explanatory in nature which intends…
ds to explain the position of the variables studied and the relationship and influence between one variable and another. The results showed that: (1) Relationship marketing has a significant and positive direct effect on customer loyalty at PT. Prudential Agency Kendari 2. (2) Trust directly has a positive and significant effect on customer loyalty at PT. Prudential Agency Kendari 2. (3) Commitment directly has a positive and significant effect on customer loyalty at PT. Kendari Prudential Agency. (4) Communication directly has a positive and significant effect on customer loyalty at PT. Prudential Agency Kendari 2. (5) Direct handling has a positive but significant effect on customer loyalty at PT. Prudential Agency Kendari 2.
Abstract:This study aims to find out how the effect of e-service quality on e-loyalty through e-satisfaction at bakery sm bakery Bulukumba and Makassar cake. The population in this study were customers at SM Bakery and Makassar Cake…
ake and the sample used was 60 customers. Data collection was carried out using the questionnaire method which was distributed via Google from. The data analysis technique used is partial least squares (PLS) using measurement model analysis (outer model) and structural model analysis (inner model) where the research results show a direct effect of E-Service (X) on E-Loyalty (Y), where from the results of the statistical test the result is a p-value (0.011) <0.05, which means that the p-value is less than the significance level of 0.05 so that there is a direct effect of E-Service on E -Loyalty.
Abstract:The Covid-19 epidemic have a significant risk to the public's health. The Covid-19 infection spreads swiftly and affects people of all ages. The implementation of health guidelines among students and how students feel they…
ey can complete the Covid-19 procedure cannot be separated. The goals of this study is to ascertain how students view Covid-19 prevention from the viewpoint of the Health Belief Model. This research used a descriptive survey with a sample size of 170 respondents and the sampling method is purposive sampling. Descriptive analysis of the components of HBM perceived severity category is quite good (90.0%), perceived barriers is a quite good category (68.2%), perceived benefits is found to be in a quite good category (77.6%), health motivation is in quite a good category (81.2%) and it can be seen that the perception of vulnerability (55.9%) and perception of cues to act (56.5%) was quite good. Positive perceptions include student perceptions of the Health Belief Model's effectiveness in preventing COVID-19, which are rated as being quite good. Therefore, it is envisaged that linked parties would be able to enhance health promotion initiatives for the Covid-19 prevention procedure, both directly and through media like posters put up around campuses
Abstract:The background of this research is that there has not been a habit of using academic information systems by both lecturers and students, there are no educational staff from the field of computer science or informatics, and…
nd the limited budget they have. This research approach is a qualitative research with case study method. The results of this study indicate that academic information system planning refers to the blue print for the development, management and utilization of higher education information systems. The organization assigns a direct assistant to the Head of Academic and Student Affairs who is assisted by two operators, whose operational direction is based on a decree issued by the leadership which is fully managed by the Telecommunications Center. Coordination of academic information systems based on the participation and support of all parties. Control is carried out directly by the Chairman as the leader. The obstacles faced in general are that there is no budget available considering the need for the development of an Academic Information System that requires a large amount of money, the age of most of the lecturers is old so it is quite difficult to adapt to changes towards digital and the ability of lecturers to use information systems is still low. The solution is to encourage students and lecturers to want to get used to adapting and learning in the use of academic information systems
Abstract:This study examined the management of teacher performance improvement in manifesting professional teachers in schools (Madrasah). The researcher conducted this study because of being motivated by the implementation of teacher…
acher performance management that has not been running optimally, especially in MAN 2 Majalengka and MAS Daarul Uluum PUI Majalengka. The sample in this study was the staff management of the schools, especially the principal, and teacher or educator staff in both schools studied, and the students, both at MAN 2 Majalengka and MAS Daarul Uluum PUI Majalengka. Then, the research method used in this study was descriptive-holistic aiming at finding out descriptive and holistic explanations as well as examining the assumptions used in more depth based on the findings and interpretations of the data in the research field. The data were collected through documentation techniques, interviews, and direct observation by the researcher. The results showed that the management of teacher performance improvement was able to make teachers professional, when the management of improving teacher performance was carried out based on the principles of scientific management and adjusted to the needs and characteristics of the school. Both schools (Madrasah) have been quite successful in implementing teacher performance management optimally. It could be seen in the efforts of both schools in several aspects examined. The planning aspects of both schools (Madrasah) involved a contextual analysis of all school resources and the school’s goals. The implementation of the aspects, in both schools (Madrasah), involved various performance indicators such as; (1) providing the guidance and distributing teacher self-evaluation tools; (2) carrying out academic supervision; (3) studying and concluding the results of academic supervision; (4) communicating the results of academic supervision to the teachers individually; (5) discussed the follow-up including; (a) conducting a non-formal program covering of handling cases that were individual and casuistic in nature (curative); (b) conducting a formal program, namely handling cases that were general in nature, and carried out by all teachers through training in the form of developing and deepening performance points such as composing a lesson plan. Both schools (Madrasah) showed their uniqueness, especially in the indicators of problem solving and following up. The evaluation aspects of both schools (Madrasah) were quite good at measuring existing education services, as well as measuring the extent to which the school elements have achieved predetermined qualifications. In general, this study concluded that both schools (Madrasah) were quite optimal in implementing teacher performance management by referring to the functional aspects of management; planning, implementation, and evaluation.
Abstract:Increased productivity in SMEs in terms of quality service delivery is crucial for economic growth and development. Most SMEs are bedevilled with destructive workplace deviant behaviour, particularly the incivility of owners/managers…
ners/managers and employees towards customers, which have different consequences for workplace performance parameters such as a decline in sales, low patronage, and by extension, weak gross domestic product contribution. Using the social exchange theory, this cross-sectional study examined the influence of workplace incivility on productivity among 365 owners/managers, supervisors, and employees of SMEs in the liquefied petroleum gas sub-sector in Lagos State. Stratified proportionate sampling was utilized to select the respondents. The outcomes revealed that workplace incivility in the form of rudeness, discourteous disposition, and derogatory remarks predicted productivity in terms of an interaction between customers and employees and the capacity of the service process. Also, our findings accentuated the essence of avoiding direct and indirect costs that are linked with workplace incivility. The study recommended the communal and positive interpersonal relationships between owners/managers, employees, and customers and suggested training on emotional intelligence as a panacea for behavioral responses.
Abstract:The tourism village as one of the tourist destinations developed by the village community, especially in Ubud District, Gianyar Regency, is managed by Pokdarwis. For this reason, managers are required to provide the best…
performance in advancing tourism villages. The purpose of this study was to determine and analyze the effect of transformational leadership and communication with motivation as an intervening variable on the performance of tourism village managers in Ubud District, Gianyar Regency. The research population is all the administrators or Pokdarwis members of tourist villages in Ubud District as many as 110 people. The sampling technique used purposive sampling in order to obtain 93 people as respondents. The method of analysis using descriptive analysis and inferential analysis with SEM-PLS analysis. The results show that directly transformational leadership, communication and motivation have a positive and significant effect on the performance of managers, transformational leadership and communication have a positive and significant effect on motivation, and motivation is positively and significantly able to mediate the influence of transformational leadership on the performance of Tourism Village managers in Ubud District. Gianyar Regency. The implication of the research is the need to improve harmonious relationships between Pokdarwis members as tourism village managers to participate together in developing a better tourist village.
Abstract:The purpose of this study was to analyze the role of commitment to mediate the influence of motivation on the performance of waste bank managers in Denpasar City. The research is causal in nature to provide an explanation…
n and understanding of the relationship between the motivation variable and the manager's commitment and performance variables. The research population is all managers of Denpasar City waste bank which are still active, totaling 94 managers. The sampling technique was carried out using the saturated sample technique. Questionnaires that have been tested for validity and reliability were given to 94 respondents. Methods of data collection through: observation, interviews, documentation, and literature, questionnaires. The method of analysis using descriptive analysis and inferential analysis with Partial Least Square (PLS) analysis. The results of the study show that direct motivation significant positive effect on the commitment and performance of managers, and commitment plays a partial role in mediating the influence of motivation on the performance of managers. The research implication is the need for motivation to produce work according to standards. The research suggestion is that motivation needs to be increased again by giving awards to managers to form awareness to be more enthusiastic and motivated and committed to work so that they can improve performance at the Denpasar City Waste Bank.