The Effect of Organizational Commitments, Human Resource Competency, Utilization Of Information Technology, Effectiveness of Internal Control, And The Implementation of Government Accounting Standard on The Quality of Financial Statement of Government Agencies (SKPA), Aceh Province, Indonesia
Wyldan Firdaus, Ridwan Ibrahim, Harmani & Muslim A. Djalil
DOI : 10.36344/CCIJEMMS.2020.v02i04.010 | Cross Current Int J Econ Manag Media Stud, 2020; 2(4): 80-88.
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This study aims to examine the effect of organizational commitment, human resource competency, utilization of information technology, effectiveness of internal controls, and the application of government accounting standards to the quality of Aceh provincial government financial reports both simultaneously and partially. The population of this study is all work units in the Aceh provincial environment. as many as 52 SKPA.The type of investigation carried out is a type of causality study, with the time used in data collection being cross-sectional, and the analysis unit is organizational. The data source used is primary data, which is obtained through the distribution of questionnaires to KPA and the compiler of financial statements as respondents. Data analysis techniques in testing the hypothesis of this study using multiple linear regression analysis technique which is a statistical technique used to test the influence of two or more variables and to see the effect partially and simultaneously. The results showed that organizational commitment, human resource competency, utilization of information technology, effectiveness of internal controls, and the application of government accounting standards had a joint effect on the quality of local government financial reports in Aceh Province.
The Influence of Accounting Knowledge and Entrepreneurial Personality on Managerial Performance (Empirical Study on Customers of Bank Aceh, operational Headquarters, Banda Aceh, Indonesia )
Said Hambali, Darwanis and Muslim A. Djalil
DOI : 10.36344/CCIJEMMS.2020.v02i04.009 | Cross Current Int J Econ Manag Media Stud, 2020; 2(4): 72-79.
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This study aims to test; (1) the influence of accounting knowledge and entrepreneurial personality simultaneously on the managerial performance of Bank Aceh's customers, (2) the influence of accounting knowledge on the managerial performance of Bank Aceh's customers, and (3) the influence of entrepreneurial personality on the managerial performance of Bank Aceh's customers. The unit of analysis in this study was Bank Aceh at Operational Head Office. Furthermore, the unit of observation (respondents) in this study is Bank Aceh customers who have a position as manager on owned business. Sources of research data using primary data sources derived from the acquisition of research questionnaires. While the data collection technique in this research is done by the technique of spreading the questionnaire. The method of analysis used in this research is Multiple Linear Regression Analysis. The result of the research shows that (1) knowledge of accounting and entrepreneurial personality together influence to managerial performance of Bank of Aceh customer, (2) accounting knowledge has positive influence but not significant to managerial performance of Bank of Aceh customer, and (3) entrepreneurial personality has positive influence and significant to managerial performance of Bank Aceh.
The Effectiveness and Efficiency of Management of Zakat as Original Regional Revenues at the Government of Aceh (Case Study of Baitul Mal Agency of Aceh, Indonesia)
Irdayani, Hasan Basri, Syukriy Abdullah and Muslim A Djalil
DOI : 10.36344/CCIJEMMS.2020.v02i03.007 | Cross Current Int J Econ Manag Media Stud, 2020; 2(3): 56-64.
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This study aims to obtain a detailed understanding of the management of zakat as the original regional income in the Aceh Government's Baitul Mal Aceh. This study also describes how the pattern and proportion of zakat receipts and zakat distribution to the program/priority activities, and aims to identify what factors support and hinder the realization of effective and efficient zakat management. Furthermore, to find out the planning and supervision of zakat management in the Baitul Mal. This research is a qualitative descriptive study, data collection techniques in the form of interviews, observation and documentation which are then analyzed using interactive data analysis methods, then to ensure the validity of the data used triangulation techniques. The results of the study indicate that the mechanism for the management of zakat funds carried out by the Government of Aceh has proceeded accordingly. Planning and budgeting, implementation, monitoring and evaluation activities and zakat technically and administratively have been carried out in accordance with the provisions. The pattern and proportion of program allocation activities are in accordance with the purpose of zakat funds. The effectiveness of the management of good zakat funds needs to be accompanied by clear regulations or rules as well as binding as a need to realize accountability in the management of zakat funds.
The Effect of Regional Original Revenue, General Allocation Funds, and Special Allocation Funds on Capital Expenditures at Regional Governments in Aceh Province, Indonesia
Muhammad Muntazar, Ridwan Ibrahim, Lukman Hakim and Muslim A. Djalil
DOI : 10.36344/CCIJEMMS.2020.v02i03.008 | Cross Current Int J Econ Manag Media Stud, 2020; 2(3): 65-71.
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The goal of research is to analyze the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Capital Expenditure. Secondary data from research is obtained from the Budget Realization Report (LRA) of 23 Districts/cities in Aceh Province for the period 2011-2015. This research is a quantitative research with multiple regression analysis method using the SPSS program to examine the effect of Regional Original Revenue, General Allocation Funds, and Special Allocation Funds on Capital Expenditures either partially or simultaneously. The results showed that simultaneously PAD, DAU, and DAK had a significant positive effect on capital expenditure. Partially Regional Original Revenue, General Allocation Funds, and Special Allocation Funds have a positive influence on Capital Expenditure.
The Effect of Company Growth, Profitability, Liquidity, Laverage, and Company Size on Payout Ratio Dividends With Business Risk As Moderating Variables (Case Study of Company of Lq-45 Index for the Period of 2013-2017, Indonesia)
Ade Maulida Aritago, Mulia Saputra, Lukman Hakim and Muslim A . Djalil
DOI : 10.36344/CCIJEMMS.2020.v02i03.006 | Cross Current Int J Econ Manag Media Stud, 2020; 2(3): 45-55.
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The capital market is a means for companies that sell their shares to the public (go public) to get the funds needed to finance and develop their business. Dividend policy is related to the determination of revenue sharing (Earning) between the use of income to be paid to shareholders as dividends or to be used in the company. This aims of research to investigate the effect of growth, profitability, liquidity, leverage, and company size on dividends with business risk as a moderating variable. This study uses companies listed on the LQ-45 Index during 2013-2017 as subjects. The results showed that the company's growth, profitability, leverage, and firm size simultaneously affected the dividend, while partially, only the company's growth, profitability, and leverage affected the dividend. Business risk moderates the influence of company growth, profitability, and laverage on dividends.
Software Engineering Management for Increased E-Commerce Security and to Overcome E-Commerce Threats
DOI : 10.36344/CCIJEMMS.2020.v02i02.005 | Cross Current Int J Econ Manag Media Stud, 2020; 2(2): 42-44.
Downloads : 7 | Views : 6
The use of the internet has experienced tremendous developments in the business sector, especially in large scale companies. Since the discovery of internet technology. Basically, e-commerce is the buying and selling of goods and services on the internet and on different online networks especially World Wide Web. The development of e-commerce has led to companies moving much of their business efforts to online environments. Relying on security measures should be taken to provide the users with reliable e-commerce services such as encryption, digital signature, and verification technology and intrusion detection.
Job Promotion and Employee Performance among the Administration Police in Bungoma County, Kenya
Belyndah Shitakwa Ligare, Dr. Kadian Wanyonyi Wanyama and Dr. Victor Lusala Aliata
DOI : 10.36344/CCIJEMMS.2020.v02i02.004 | Cross Current Int J Econ Manag Media Stud, 2020; 2(2): 34-41.
Downloads : 2 | Views : 1
According to Kenya Police Service Annual Crime Reports (KPSACR) of 2016, the number of criminal offences is still on the increase with the 2013, 2014 and 2015 reports evidencing an offence number of 71832, 72,490 and 73,376 respectively. Based on this upward trend, it is still unclear if the trend is related to human resource practices such as job promotion as applied in the administration police which in turn have an effect on the performance of the administration police. In the service industry, especially the Kenya National Police Service, little research has been conducted on job promotion and employee performance especially in Bungoma County. The purpose of this study was to establish the influence of job promotion on the performance of administration police. The study adopted a descriptive survey design. The target population was 1,318 administration police officers in Bungoma County rom which a sample size of 384 respondents was used. Questionnaires were the main instruments used to collect primary data. Stratified random sampling, simple random sampling and systematic random sampling techniques were used. Data was analyzed using both descriptive and inferential statistics. Reliability analysis gave an average Cronbach alpha value of 0.8034 which indicated that the instruments were reliable. Results of the study showed that there was a statistically significant positive relationship between job promotion and employee performance and that job promotion accounted for 71.3% (R2 = 0.713) variations in the employee performance. It was concluded that if job promotion was well executed in the administration police, the performance of the staff would be enhanced. The following were the recommendations of the study: organizations should adhere strictly to its promotion policy, ensure promotion process is fair and that employees are promoted based on merit. The findings of this study is expected to inform administration police management policy makers, the government