Suchergebnisse

This study aims to explain how the psychological process affects perceived organizational politics (POP) toward organizational citizenship behaviour (OCB). The paradoxical effect of POP to OCB needs to be explained through two psychological processes: First, the mediation effect of psychological safety which explains POP as a barrier to OCB. Second, the mediation effect of careerism which explains POP as an OCB driver. One of the government institutions in Malang District used as research objects, involving 97 employees as respondents. A quantitative approach using Partial Least Square (PLS) used as the method of this study. The results showed careerism mediated the relationship between POP and OCB. But the surprising result is that psychological safety cannot mediate the effect of POP to OCB because employees feel that there is no high threat of doing voice behaviour, helping behaviour and individual initiatives in the political environment. These results indicate that OCB is a safe activity when it does not contrary to other people's self-interest, so it does not cause a conflict.

This study aimed to obtain information and empirical evidence between the influence of organizational culture, competence and professionalism of officers towards the readiness of the application of government regulation on accrual accounting concerning the accrual-based government accounting standards in Malang government. This study uses primary data to generate critical information from respondents using simple random sampling method. The number of samples used was obtained based on the Slovin formula. The population of this research were local government officers. Respondents in this study were 82 officers of the finance department at UNITS Malang. This study used a causality analysis, Structural Equation Model (SEM) based component or variance or better known as the model of Partial Least Square (PLS). Hypothesis testing will be done with the help of software SmartPLS 3.2.3. These effects indicate that organisational culture is convinced, but not significant effect on the preparation of the implementation of accrual-accounting, competence is a positive and important outcome on the preparation of the implementation of accrual accounting and professionalism is a positive and significant effect on the preparation of the implementation of accrual accounting.

Purpose The purpose of this paper is to investigate whether performance management system (PMS) has a positive effect on organizational performance. Furthermore, it also investigates whether intellectual capital (IC) mediates PMS-organizational performance relationship. Design/methodology/approach This study is designed as a quantitative research employing a partial least squares structural equation modeling (PLS-SEM). Using an online survey, data are collected from the HEIs managers under the Ministry of Research, Technology and Higher Education, the Government of Indonesia (MRTH-GOI). This research uses a mediation model approach to test the indirect effect of IC. Findings The results reveal that PMS has a positive direct effect on organizational performance of the HEIs in Indonesia. Further analysis proves that IC partially mediates PMS-organizational relationship. Research limitations/implications This research is context-specific for Indonesia and caution should be used when generalizing it to other countries. It implies that the better the organizational performance of the HEIs, the better the quality of life in the society. PMS and IC play a crucial role in the era of knowledge economy. Practical implications The HEIs managers should design and implement a reliable PMS. They also should properly manage the IC (human capital, structural capital, relational capital) so that they can enhance organizational performance in areas of teaching, research and community service as the core business of the HEIs. Social implications As the global education competition has become a serious issue in each HEI in Indonesia, the results of this study contribute to providing an approach on how to achieve a better organizational performance which brings more benefits to the society. The HEIs display a strategic role in improving the quality of life of society. The knowledge economy requires society to enhance the quality of education at all levels. This research model and results provide empirical evidence of the importance of IC which mediates the relationship between PMS and organizational performance. When the HEIs in Indonesia implement this model of managing IC, the society will get more benefits in terms of the improvements in the quality of education, teaching, research and community service from the HEIs. The better the HEIs performance, the better the quality of life of the society in the era of knowledge economy. Originality/value This research brings together issues that are usually examined separately in previous studies. It employs a mediation research model to explore the central role of IC in PMS- organizational performance relationship which is rarely researched. This is also the first study exploring the three constructs of PMS, IC and organizational performance in the Indonesian HEIs research setting.

This research aims to provide an explanation of CSR in Indonesia by proving that CSR mediates the influence of international experiences on firm value. This study is explanatory research with non-service sector companies listed on IDX in 2010-2012 as the population. The sampling was conducted using the saturated sampling method. Moreover, the method of analysis used was SEM (based on variance). The result of the study suggests that CSR disclosure mediates the influence of international experiences on firm value. In addition, the result of this study implies that companies should implement and report CSR accordingly, especially companies that run export trade, as it would have a positive impact on firm value. For the government, through the stock market regulator, it is crucial to provide guidance in making CSR report in detail by referring to GRI that has been universally accepted, in order to be used for economic decision making for stakeholders.

This study was titled "Implementation of Billboard Tax Policy in the City of Bandung". This study was backed by the writer's interest in seeing the phenomenon of unachieved billboard tax revenue targets for the past few years, even the realization is below 11% of the target that was set in the City of Bandung. The purpose of this study was to find out and analyze the billboard tax policy implementation in the City of Bandung. This study applied the theory of Soren C. Winter that explains three factors that influence the process of policy implementation. This research used a qualitative research method. The results showed that the implementation of the tax policy billboard in the city of Bandung had gone well but there were still obstacles in organizational and inter-organizational behavior, caused by the lack of coordination that existed between BPPD and Satpol PP. Furthermore, the behavior of the target group was also found that there were still negative responses from billboard organizers who are looking for loopholes so they can be detached from the imposition of billboard taxes. Meanwhile, on the other aspects, it had gone well, such as the street-level bureaucrat's behavior, namely through discretion which was done by making barcodes and working fast without waiting for recommendations from other SKPD to supervise billboards that are considered to be in violation. The commitment indicators of organizational and inter-organizational behavior have gone well because employees' actions were in line with the vision and mission of the organization and the last indicator of positive response to the behavior of the target group can be seen from the support of billboard organizers to help the government supervise and remind the public to be obedient on paying taxes.

This study is aimed to describe the CSR programs in Indonesia through empirical evidence that the CSR mediate the environmental certifications toward the firm value. This explanatory research population is the non-service corporations enlisted in Indonesian Stock Market (BEI) between 2010- 2012. The study applies non-probability sampling method with the total number of 289 firm years. The method of analysis is SEM (variance-based)using WARP-PLS version 3.0 software. The finding shows that the disclosure of CSR mediates the acquiring of environment certification toward the firm value. It is expected that this study will encourage the government through stock market authority to provide complete direction in making CSR reports referring to universally accepted GRI that will eventually be used in economic decision- making activities for the investor.

Female voters is one of the electoral contestants were positively correlated with the quality of the policy according to the needs of women where women voters were significant in Muka Kuning village in the ratio of female voters and men are 32.254: 29.131 with the majority of women work as industrial workers. The purpose of this study was to determine the political behavior of women voters, and factors influencing the legislative elections in 2014 in the village of Sei Muka Kuning Batam drum method mixed method, with quota sampling technique to women voters at polling stations at Muka Kuning village. Factors affecting the behavior of individuals and organizations are factors which the individual factors significantly more than the organizational factors. Ex political behavior of female voters. Mostly women at Muka Kuning as moderate voters, namely the ability to reflect on themselves well, internal control center, Personality High mach, investment organizations, alternative occupations are believed to exist, and the hope of success. While the factors that are included in the organization is a reallocation of resources, promotion opportunities, low confidence, role ambiguity, performance evaluation system is not clear, practices a zero-sum remuneration, democratic decision-making, high-performance pressure, and senior managers selfish. This study has reinforced the theory that Robin jugde individual factors and organiassi shaping the political behavior of women voters at Muka Kuning village conservative. This is affecting for 8889 women voters at Legisltaif elections in 2014.