Research Article
Open Access
The Effect of Human Resource Capacity, Internal Control and Utilization of Accounting Information Technology on Quality of Financial Statements In Aceh Jaya District, Province of Aceh, Indonesia
Zainuddin ,
Darwanis ,
Syukriy Abdullah
human resource capacity, internal control, utilization of accounting information technology, quality of financial statements
Research Article
Open Access
The Effect of Regional Dependence, Regional Independence, Effectiveness of Regional Original Fund (PAD), General Allocation Fund (DAU) and Special Allocation Fund (DAK) on Capital Expenditure At District/City Goverment of Aceh Province, Indonesia
Nasrullah ,
Ridwan Ibrahim,
Lukman Hakim,
Muslim A. Djalil
Regional dependency, regional independence, effectiveness of PAD, DAU, DAK, capital expenditure
Research Article
Open Access
The Effect of Participative Budgeting, Performance Measurement System, and Compensation of Managerial Performance in Pt. Aceh Sharia Bank, Aceh, Indonesia
Reza Alfarisi,
Nadirsyah ,
Muslim A. Djalil
participatory budgeting, performance measurement systems, compensation, managerial performance
Research Article
Open Access
Credit Access and Performance of Micro and Small Enterprises in Nakuru County, Kenya
Silas Peter Mwiathi,
Mwangi Rahab Wanjiru
Entrepreneurship contributes to the achievement of development goals by encouraging economic growth and improving the standards of living of the people. The Government of Kenya has established various funds in an effort to enhance equity among socially disadvantaged groups like women, the disabled and unemployed youth. Despite these efforts, the uptake of these funds remains low due to unfavorable lending conditions, leaving a financing gap. This study employed a non-experimental research design, conducted in four randomly selected administrative sub-counties in Nakuru County. From an approximated sampling frame of 650 MSEs, a random sample of 248 was selected. A structured questionnaire, with a Cronbach Alpha coefficient of 0.72, was administered to the sample. Results of a linearized logarithmic regression showed that credit amount and challenges faced in accessing credit accounted for close to 14.0% (R2 = 0.139) of performance of the MSEs in Nakuru County. The study concluded that credit access had a positive significant effect on the performance of MSEs. Policy implication was that the Central bank, in collaboration with commercial banks, should ease borrowing terms to increase MSEs’ access to credit. Also, the government should offer incentives to lending institutions so that they can lower the cost of borrowing.
Research Article
Open Access
Internal Control System and Performance of State Departments in the Upper Eastern Region of Kenya
Kendi Doreen,
Shano Mohhamed,
Guyo Huka
State departments are required to adhere to the stipulated guidelines, be accountable to the state on the funding, safeguard resources and use them economically and effectively against stated objectives while ensuring risks are appropriately identified, analyzed and managed. To ensure compliance and accountability, the national treasury has instituted an internal control system to ensure compliance by all Authority to Incur Expenditure (AIE) holders with all requirements as provided for in the Public Financial Management Act. This study therefore intended to evaluate how effective the internal control system has been in enhancing performance of the state departments. The study was guided by various theories, namely, the agency theory, contingent theory and the stewardship theory. The study adopted a survey design targeting all the state departments in all sub counties in the upper Eastern region of Kenya (Meru, Tharaka Nithi, Embu, Isiolo and Marsabit counties). All the 276 departmental heads, otherwise called Authority to Incur Expenditure (AIE) holders were included in the study. However, a representative sample of 110 respondents were obtained using stratified random sampling. Data was collected using a self-administered questionnaire. A pilot study was conducted by issuing 10 questionnaires to the members of the population who were not in the sample. The instrument was validated by seeking expert opinion. Data was analyzed using descriptive analysis and correlation analysis. The analyzed data was presented using tables and pie charts. The study established a strong positive relationship correlation between internal control system and the departmental performance. There was a general trend of improvement in performance of the various departments over the three years period. It was concluded that the independent variable had positive influence on the dependent variable. It was recommended that the departmental managers should ensure internal control system is functional all the time.
Research Article
Open Access
Modelling Corporate Governance Practices for Sustainable Business Practices in Nigeria
Kingsley Nwagu,
Efanga Udeme Okon,
Emmanuel Alphonsus
The focus of this research is the modeling of corporate governance for the attainment of sustainable business practices in Nigeria. The importance of corporate governance on achieving sustainable business practices especially in a developing country like Nigeria cannot be over-emphasized. The research design used in this study was the cross-sectional survey design, associated with the deductive approach used for descriptive research purpose, which was used to model the impact of corporate governance on sustainable business practices in Nigeria. This study analyzed the impact that corporate governance had on indicator variables of sustainable business practices such as: Environmental and Regulatory Framework, Good Corporate Citizens, Codes of Business Ethics, Stake Holders Treatments and Accountability of Officers. The findings elicited from this revealed that corporate governance recorded a positive impact on sustainable business practices in Nigeria within the scope of this study. This assertion was also in congruence with the findings elicited from past studies such as: Micah and Umobong 2013 and Babalola and Adedipe 2014 whom also recorded positive relationships.
Research Article
Open Access
The Influence of Organizational Culture and Integrity on Company Performance through Organizational Commitment as a Mediation Variables in PT Ganada
Ahmad Furqon,
Abdul Rivai,
Suharto
This study aims to determine the influence of organizational culture and integrity on company performance through organizational commitment as a mediation variable in PT Ganada. This study uses an explanatory analysis approach. This means that every variable presented in the hypothesis will be observed through testing the causal relationship of the independent variable to the dependent variable. The population in this research are employees who work at the PT. Ganada. While the sample used includes 111 employees who work in company offices. This sampling uses the saturated sample method because it uses all employees at the company office. Data analysis using path analysis. The results showed that organizational culture variables partially influence company performance. The integrity variable partially affects company performance. The organizational commitment variable partially affects company performance. Organizational culture variables partially influence organizational commitment. The integrity variable partially affects organizational commitment. The influence of organizational culture on company performance is 0.530. The influence of organizational culture on performance through organizational commitment is 0.666 x 0.861 = 0.573. In this case, the indirect effect is greater than the direct effect, so it can be said that the work organizational commitment variable is intervening. The direct influence of integrity on company performance is 0.653. While the influence of work organizational culture on company performance through organizational commitment is 0.779 x 0.861 = 0.671. In this case, the indirect effect is greater than the direct effect, so it can be said that the organizational commitment variable is intervening.
Research Article
Open Access
The Effect of Organizational Commitment and Work Ethics on Organizational Performance with Discipline as a Mediation Variables in the Directorate General of Regional Development of Regional Ministry of Domestic
Arif Rachman,
Suharto ,
Iwan Kurniawan Subagja
The purpose of this study was to determine and analyze the effect of organizational commitment on organizational performance, analyze the effect of work ethic on organizational performance, analyze the effect of organizational commitment on discipline, analyze the effect of work ethics on discipline, analyze the effect of discipline on organizational performance at the the directorate general of regional development of regional ministry of domestic analyzes the effect of organizational commitment and work ethic on organizational performance through discipline in the the directorate general of regional development of regional ministry of domestic. The research was conducted at the the directorate general of regional development of regional ministry of domestic. The sampling technique used a random sample involving 75 employees. Data analysis using path analysis. Based on the data analysis, it is known that the variable organizational commitment partially affects organizational performance. Work ethic variables partially influence organizational performance. The discipline variable partially affects organizational performance. Organizational commitment affects discipline partially. Work ethic variables affect discipline partially. The effect of organizational commitment on organizational performance is 0.507. The effect of organizational commitment on performance through discipline is 0.640 x 0.844 = 0.540. In this case, the indirect effect is greater than the direct effect, so it can be said that the work discipline variable is intervening. The direct effect of work ethic on organizational performance is 0.613. While the influence of work ethic on organizational performance through discipline is 0.766 x 0.844 = 0.647. In this case, the indirect effect is greater than the direct effect, so it can be said that the work discipline variable is intervening.
Research Article
Open Access
Minding the Gap and Symbiotism in Development: Drivers of Corporate Social Responsibility in Developing Economies
There is no gainsaying the obvious fact that the role of government in development has withered. Perhaps, this is explained by the growing development of liberal capitalist democracy, but especially because the tasks of development are too enormous for government to handle within the context of limited resources. This essentially lends credence to the idea of Corporate Social Responsibility (CSR). The review argues that given the gap created by the inability of government to get everywhere in development perspective, and other differentiated circumstantial factors, accentuated by local situations and international environment, CSR has not only become desirable but a critical component contemporary international development. Even though, the primary concern of business organisations is to make profit for shareholders, nevertheless, being socially responsible represents a huge ingredient in making that profit. Thus by partaking in social development, the corporate world also hugely benefit in this development endeavour. CSR should, therefore, be seen within the framework of a symbiotic relation, in which both the communities, the stakeholders and the corporate world accordingly benefit.
Research Article
Open Access
The Effect of Company Size and Sales Growth on Capital Structure with Profitability as Mediation in Construction and Building Sub-Sector Companies Registered in Indonesia Stock Exchange
Dewi Roozana Zulkifli,
Abdul Rivai,
Suharto
This study aims to determine the effect of company size and sales growth on capital structure with profitability as mediation in construction and building sub-sector companies listed on the Indonesia Stock Exchange (IDX). The research population is companies in the construction and building sector which are listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling, namely construction and building companies that published complete financial reports from 2014-2018. The results showed that company size did not have a significant effect on profitability. The sales growth variable does not partially affect profitability. The firm size variable does not partially affect the firm structure. The sales growth variable does not partially affect the company structure. The capital structure variable does not partially affect profitability. The direct effect of firm size on capital structure is 0.266. While the influence of company size through profitability is 0.218 x 0.285 = 0.062. This shows that the direct effect is greater than the indirect effect so that the profitability variable is not a mediating variable because its existence does not increase the effect of firm size on capital structure. Meanwhile, the effect of sales growth on profitability is 0.254. Meanwhile, the effect of sales growth on the capital structure through the profitability variable is 0.325 x 0.285 = 0.0926. This effect is smaller than the direct effect of 0.254. So, the profitability variable is not a mediating variable because its existence does not increase the influence of growth on the capital structure.
Research Article
Open Access
The Effect Of Organizational Citizenship Behavior And Integrity On Company Performance Through Organizational Commitment As A Mediation Variables At PT Art Piston Indonesia
Ika Yuniardi,
Eddy Sanusi Silitonga,
Bongsu Saragih
This study aims to demonstrate the behavior of organizational citizenship behavior and integrity on company performance through the organization as a mediating variable at PT Art Piston Indonesia. The population in this research are employees who work at the PT. Indonesian Piston Art. While the sample used includes 127 employees who work in company offices. This sampling uses the saturated sample method because it uses all employees at the company office. The data analysis technique used path analysis. The results showed that the variable of organizational citizenship behavior partially affected company performance. The integrity variable partially affects company performance. The organizational commitment variable partially affects company performance. Organizational citizenship behavior variables partially influence organizational commitment. The integrity variable partially affects organizational commitment. The influence of organizational citizenship behavior on company performance is 0.513. The influence of organizational citizenship behavior on organizational performance is 0.681 x 0.819 = 0.558. In this case, the indirect effect is greater than the direct effect, so it can be said that the organizational commitment variable is intervening. The direct effect on company performance is 0.594. While the effect of integrity on company performance through the organization is 0.796 x 0.819 = 0.652. In this case, the indirect effect is greater than the direct effect, so it can be said that the organizational commitment variable is intervening.
Research Article
Open Access
Impact of Electronic Commerce on Consumer’s Buying Behaviour
Anand A. Muley,
S.R. Sharma
The main aim of the paper is to obtain quantitative describing the actuality of internet shopping in the case of the India in order to development of internet shopping and its impact on consumer behaviour. The paper build on the relevant secondary data and the same time examines consumer behaviour by questionnaires. Also, the outcome of the study shows that internet consumer faith and visible risk have Strong impacts on their purchasing decisions. Consumer’s trust, privacy concerns, and measure factors for using internet for shopping, the trust on online websites influence to the purchasing decision of any consumer. Further, the experimental result notified how the e commerce companies to create marketing strategies though the search data and analysing result. Meaning of Commerce: Commerce means trade as well as the services of Transferring the goods produced in industries to the consumers. Commerce is concerned with the exchange of goods and services. Commerce involves buying and selling of goods, commerce has a wider meaning it includes trade and aids to trade. i.e. Besides trade, it includes all those activities which help the expansion of trade. And today’s world, e-commerce is one of the factor to increase the trade in the world.
Research Article
Open Access
Negotiating Performance: Exploring the Effect of Negotiations as Conflict Resolution Strategy on Employee Performance in Kcca, Uganda
Tumwebaze Ester,
Wandiba Agustine,
Olutayo K. Osunsan,
Christine Kabasinguzi
The study was carried out to find out how a negation as a conflict strategy affects employee performance in an organization using KCCA as a focus. A sample size was 222 technical staff were considered using simple random sampling technique in the cross-sectional research. The study found that both the levels of negotiations (average mean = 4.15, Std = 0.618) and employee performance (overall average mean = 4.04, Std = 0.602) were satisfactory. The regression analysis revealed that negotiation can explain a total variance of 7.9% in employee performance (Adjusted R Square = 0.079, p = 0.00). The null hypothesis that there is no significant effect of negotiation as a conflict resolution strategy on employee performance in KCCA was rejected, and the alternative hypothesis that states there is a significant effect of negotiation as a conflict resolution strategy on employee performance in KCCA was upheld. The conclusion holds that negotiations has a significant positive effect on employee performance and the recommendation was made that KCCA management should adopt the use of negotiation so as to address issues that can lead to conflicts before they break open or escalate. JEL Classification: J52, D74, M12
Research Article
Open Access
Establishing a Mathematical Model of Networking Practices for Achieving Sustainabledevelopment in Business Productivity among Agro-Allied Businesses of Nigeria
J.C. Ihemeje,
Kingsley Nwagu,
Zwingina Christy Twaliwi,
H.A. Yamta,
Adeleke Ezekiel Olukayode
Networking promotes interpersonal relationship skills necessary for achieving Sustainable development in Business by making businesses access other business resources. The study formulates a mathematical model for establishing the effect of networking on sustainable increase in productivity of agro-allied small businesses in Nigeria. The instrument of data collection is the research questions structured in close-ended five-point Likert scale. The evaluation of the relationship between dependent of productivity and independent variables of strategic entrepreneurship management practice proxied by networking was performed using the Ordinary Least Square regression technique. The study found that networking as indicator of strategic entrepreneurship management has significant effect on sustainable increase in growth of agro-allied businesses in Nigeria. The study recommended the education of small business entrepreneurs on the benefits of networking as a viable option towards business growth and expansion.
Research Article
Open Access
Making Agro-Allied Small Businesses Achieve Sustainable Productivity In Nigeria: Resource Mobilisation Approach
Ihemeje J. C,
Okafor M. C,
Adeleke Ezekiel Olukayode,
Kingsley Nwagu,
Zwingina Christy Twaliwi
Resource mobilization, Productivity, Sustainable development, agroallied business.
Research Article
Open Access
Corporate Governance and Disclosure of Human Capital Accounting in Quoted Firms in Nigeria
Onipede Raphael Oluwafemi
The study investigated the impacts of corporate governance on human capital accounting disclosures among some quoted firms in Nigeria. The study used secondary data on the following variables; Human capital disclosure, Composition of Independence Directors in Company, Board size, Size of Audit Committee in Company, Frequency of Audit Committee Meetings in Company and Managerial Shares Ownership. The study applied panel data as the method of analysis. The result shows that corporate governance characteristics have combination of positive and negative relationship with human capital disclosure among quoted firms in Nigeria. Corporate governance characteristics such as board composition, board size and managerial shares ownership are the most important factors of corporate governance that have significant impact on human capital disclosure.
Research Article
Open Access
Factors Affecting Employee’s Job Performance – Evidence from employees working in hospitality industry in Kien Giang Province
Vo Hong Phuong,
Huynh Truong Huy
The study was conducted from making surveys of 120 employees working in the hotel sector in Kien Giang Province for indicating determinants that influence their job performance such as Job Motivation, Working Environment, Leadership, and Personal Competency. The research methodologies of Cronbach Alpha, Exploratory Factor Analysis (EFA) and Multivariate regression were employed to identify these influential factors. The major findings indicated that these four groups of factors showing a positive correlation to the employee’s job performance; in which, Leadership factors are the most influential elements that cause better working results among staff. Finally, four groups of recommendations and strategic implications to improve such performance are proposed.
Research Article
Open Access
Oil and the Politics of Extravagant Squandering In Africa; Implication on Infrastructural Development
Ibrahim Baba,
Ibrahim Ghide Adamu
Africa, Development, Infrastructural, Oil, Squandering, Extravagant
Research Article
Open Access
Effectiveness of the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) in Curbing Elephant Poaching in Zimbabwe
The research focused on understanding the effectiveness and applicability of CITES in curbing elephant poaching in Zimbabwe. CITES regulates international legal trade in ivory in an effort to curb poaching and this is addressed by the theory of complex interdependence. Signatory states adhere to the provisions of CITES but with all this in place elephant poaching is on the rise across Africa and Zimbabwe in particular. Zimbabwe relies on wildlife for tourism thus the threat to extinction is a threat to national revenue. Key informants were purposively sampled and documentary research was used for the case study. The main findings were that poaching Zimbabwe has become very rampant in the past few years with highest numbers recorded between 2012 and 2015. This has been attributed to the economics of demand and supply where high demand for ivory in Asian markets with countries such as China becoming the world’s largest destination market for illegal ivory. On the supply side, Zimbabwe is facing economic challenges thus locals are now engaging and aiding in poaching for economic survival. The research concluded that CITES weaknesses is in that it only provides state parties with technical support thus without the financial support anti-poaching efforts are ineffective.
Research Article
Open Access
Inflationary Effects of Train Law to the Lifestyle of Teaching Employees in a Private Institution
Allen Nicole C. Alday,
Marishiela Zen Angelica A. Gonda,
Kris Abigail M. Panopio,
Darleen Louise E. Portes,
Mary Trisha Joie C. Quiddam,
Jiexel L. Manongsong
Business Regulations, Shadow Economy, Stationarity, Vector Autoregressive Model, Nigeria.
Research Article
Open Access
Business Regulations and Shadow Economy In Nigeria: Is There Any Significant Relationship?
Business Regulations, Shadow Economy, Stationarity, Vector Autoregressive Model, Nigeria.
Research Article
Open Access
Good Governance as a Tool for Combating Violent Extremism In Post-Insurgency Period In North Eastern Nigeria
Combating, Extremism, Good-Governance, Post-Insurgency, Tool and Violent
Research Article
Open Access
Consumer Behavior and the Effect of Covid-19 on Markets: An Empirical Study
Covid-19, Market, Consumer, Purchasing Behaviour, Production Economy
Research Article
Open Access
The Effect of Local Tax and Retribution on Direct Expenditure with Special Autonomy Fund as a Moderation In Districts / Cities of Aceh Province, Indonesia
: local taxes, retributions, direct expenditure, special autonomy funds.