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The Influence of Accounting Information System Knowledge, User Satisfaction, and Internal Control on MySAP Implementation
Get PDFThis research examines the influence of accounting information system knowledge, user satisfaction, and internal control on MySAP implementation on PT PH-El. The study utilized a survey approach, employing a questionnaire as the primary tool for collecting data. The research focused on employees who are directly engaged in the utilization of accounting information systems on PT PH-El. The researchers employed purposive sampling in selecting 100 respondents for the data analysis. The findings of the research demonstrate that accounting information system knowledge and user satisfaction positively and significantly impact the implementation of MySAP. However, the study indicates that internal control does not have a significant influence on MySAP implementation. In this context, companies can consider providing training and education related to accounting information systems and enhancing user satisfaction as efforts to improve MySAP implementation.  
Applying Polynomial Regression Modeling to Highlight the Relation Between Corporate Governance Characteristics and Performance
Get PDFThe entities that carry out their activity in today's business environment, characterized to a great extent by uncertainty, are constantly facing new challenges. Whether they react to external stimuli or global pandemics, to new technologies or anticipate new trends, their ability to change or to be reactive or proactive is tested every day. In order to achieve performance and to ensure a sustainable development through an effective governance, the Corporate Governance Code provides support. In this context, the purpose of our research was to investigate the influence of corporate governance attributes on performance. Hence, the research question of our study aimed to determine the extent to which: (1) board size, (2) the number of non-executive directors, (3) CEO duality, (4) companies size, (5) gender diversity, (6) the existence of the audit committee, and (7) the qualified opinion expressed by the external auditor influenced firm performance measured through market capitalization indicator. We included in our study 102 entities, listed on two stock markets, namely Bucharest Stock Exchange (BSE) and ATHEX from two countries, namely Romania and Greece that registered in 2019 the highest growth from the European Union, taking into account the evolution of markets from 87 countries with available data. The econometric model developed in our study reflects the fact that non-executive directors, companies size and board sizes influenced performance measured through market capitalization indicator
A Bibliometric Analysis of Management Policies to Support Renewable Energy Implementation in Oil and Gas Company Using VOSviewer
Get PDFThis study aims to analyze oil and gas management policies to support the implementation of renewable energy use by using VOSviewer, a bibliometric analysis tool, to examine the oil and gas management policy research landscape. The dataset consisted of 1308 articles which were collected from the Scopus database, accessed on June, 15th 2023, using keywords related to oil and gas, policy, and renewable energy, and also restricted to specific disciplines, including energy, environmental science, engineering, business, management, and accounting. The results of this study firmly show how important the role of renewable energy initiatives serve in the oil and gas industry. The implementation of renewable energy initiatives in the oil and gas industry not only contributes to enhanced operational efficiency and cost reduction but also promotes environmental sustainability. It was further identified that management policies play an essential role in facilitating the successful integration of renewable energy. These policies should emphasize renewable energy integration, the establishment of regulatory frameworks, the provision of incentives and subsidies, the promotion of collaboration, and alignment with institutional factors. A successful shift to renewable energy also requires change management strategies that include components like a clear vision, leadership commitment, goal setting, resource allocation, employee involvement, stakeholder engagement, and continuing evaluation
Managerial Ownership, Leverage, Dividend Policy, Free Cash Flow, Firm Value: Evidence in Indonesia Stock Exchange
Get PDFLimited liability company agency issues in Indonesia make for an exciting study topic from both the corporate law and corporate finance perspectives, giving rise to an agency issue, or conflict of interest. Determining the impact of managerial ownership, leverage, and dividend policy on free cash flow and firm value in the Manufacturing Industry listed on the Indonesia Stock Exchange from 2014 to 2020 is the goal of the study. 33 sample companies and 198 data samples total are used in this purposive sampling study. The data is balanced panel data that was analyzed using a stepwise regression approach. The results showed that managerial ownership had a significant negative effect on firm value, leverage did not affect firm value, dividend policy had a significant positive effect on firm value, and free cash flow had a significant positive effect on firm value. managerial ownership does not affect free cash flow, leverage has a significant positive effect on free cash flow, and dividend policy has a significant negative effect on free cash flow. This study implies that managers tend to be opportunistic so institutional ownership interference in the manufacturing industry in Indonesia is still high. High dividend payments will give a positive signal that will have an impact on increasing stock prices
Cognitive diagnostic assessment of reading comprehension for high-stakes tests: Using GDINA model
Get PDFCognitive diagnostic assessment (CDA) is used to study cognitive and educational psychology, and designed to diagnose the underlying abilities of test takers in comprehension language skills such as reading comprehension. Through applying CDA, a test has undergone accurate studies to remove biased test items which yield great impact on individuals, educational systems and societies. In this case, psychometric statistical analyses were applied, Differential Attribute Functioning (DAF)) was also used to detect the probability of the mastery of attributes among test takers, and Differential Item Functioning (DIF) was estimated to show item performance among different candidates in terms of gender, their GPAs in BA, and MA degrees. The randomly selected participants of this study were 7,420 females and males sitting for the nationwide PhD admission test to pursue their education in Applied Linguistics. Moreover, a Q-matrix was developed, data were fed into R studio software, and the Generalized Deterministic Inputs, Noisy “and” Gate (GDINA) model was run. The results of the study flagged large DIF in gender group in 2019; and in gender, BA, and MA groups in 2020. In sum, this study is an attempt to raise the awareness of test developers to shed light on the critical discursive sources of inequity and bias. The implication of this study can provide pedagogically useful diagnostic information for test designers and teachers since a proficiency test needs to be valid, reliable, and fair in the context of high-stakes tests so that it would lead to positive changes
A Study on the Nature of Writing Apprehension among Saudi Undergraduate EFL Students
Get PDFWriting apprehension is an overwhelming feeling of stress and anxiety when writing in a foreign language. In the past ten years, it has been a hot topic of debate. Due to its influence on writing quality, this study aimed to investigate this topic among a group of university EFL students, measuring the level of this apprehension and identifying its main factors. To accomplish this objective, 137 Saudi EFL students were given a questionnaire containing 26 statements spanning four essential writing apprehension factors on a five-point Likert scale. The results indicated that Saudi EFL students generally received moderate writing apprehension. Negativity towards writing was the furthermost common factor of writing apprehension. Self-efficacy in writing was regarded as the least apprehensive factor compared to other writing apprehension factors. The potential causes of this apprehension in each factor were addressed. Statistically significant gender and university level differences were found favouring males and beginner university levels for negativity towards writing. Based on these findings, limitations and future study recommendations are suggested
James Dean Brown’s 50 Years of Work in Second Language Studies: A Systematic Review
Get PDFPanahi and Mohebbi review James Dean Brown’s 50-years of research in language testing, curriculum development and research statistics with reference to an impressionistic framework for analysis containing two components with their subcomponents: Annotations (i.e., briefing and implications) and main concepts and themes (i.e., testing and teaching terminology, research design, research instruments, data analysis, and domains). The review was carried out in two phases: In Phase I, we (Ali Panahi and Hassan Mohebbi) reviewed Brown’s all works and extracted approximately 1100 main concepts and themes leading to 28 main entries for testing and teaching terminology. The issues he has examined are much more extensive; the first 10 topics and themes most widely investigated, in the order of frequency, are language testing and assessment, research and statistics, curriculum development and language programs, cloze tests, CRTs and NRTs, TESOL, ESL, applied linguistics and language testing, placement, standardized and proficiency tests, connected speech and reduced forms, pragmatics tests and issues, and reliability and validity. In Phase II, JD Brown provides a discussion and his personal reflections on the systematic review
Another Reason for CDA in Language Assessment: A Critical Synthesis from a Perspective of Validating Test Constructs
Get PDFCognitive diagnostic assessment is known for its capacity to provide detailed feedback to test-takers, which can inform instruction and guide learning. Besides this core strength of the assessment approach, the measurement procedure also works as a construct validation method in itself. Previous studies do not call attention to this aspect of cognitive diagnostic assessment and how the CDA validation can be different from existing construct validation methods. Thus, the purpose of this article is to synthesize cognitive diagnostic assessment research from a standpoint of seeing it as a construct validation procedure with a focus on its strengths as such. In doing so, the article closely examines studies that applied two earlier cognitive diagnostic models to learner data because they established the research foundations of CDA in language testing. Before looking into the details of the procedure of cognitive diagnostic assessment, the paper critically reviews non-CDA studies on construct validation in language testing. It then scrutinizes the methods and objects of construct validation in CDA research to find any significant differences. The paper concludes with several avenues of future research in CDA, which are related to the matter of verifying test constructs
Program Evaluation and Triangulation: What Three Data Sets Show about How Participants Respond to the Course Teaching Academic English with the TOEFL iBT® Test
Get PDFDrawing from a larger CIPP program evaluation (Context, Input, Processes, Products) comprised of 11 analyses of the ETS online teacher training course titled Teaching Academic English with the TOEFL iBT® Test (TAE), this paper triangulates three qualitatively different data sets and seeks to understand how participants responded to the TAE course. The research team considered self-reported data (closed- and open-answer survey questions), engagement data, and learning data. The self-reported data were strongly positive and illustrated the value participants reported having about the course content, especially ETS-created materials. Some gaps were indicated: calls were made for more materials—especially additional resources participants could use when teaching—and for increased interactions during the course workshop. In partial juxtaposition, the engagement data indicated that participants were engaging the course less than anticipated. The learning data simultaneously indicated that some assessments were quite easy for participants while elsewhere participants did not have the desired uptake of some topics. Viewing the three data sets together, the research team arrived at a more nuanced conclusion: despite participant satisfaction, development processes should continue, to ensure the highest quality teacher training program possible, in terms of its content, resources, and interactions
Debriefing Teaching Strategies and Multimodal Narratives in ESL: Pedagogical Tools for Developing Agency, Making Meaning, and Confronting Racism
Get PDFOver the years, there has been a rising interest in combining debriefing teaching approaches and multimodality in classrooms to promote superior critical thinking, reflective thinking, and comprehension (Reyes-Chua, 2018). Such practices have also been instrumental in facilitating L2 learning and identity development (Johnson & Kendrick, 2017). Although most research has focused on the potential of multimodality in enhancing language learning and identity construction, only a handful of studies have investigated how debriefing teaching strategies and multimodal narrative tactics can empower adult minoritized L2 learners to confront racism and develop agency. Using ethnographic and action-based research data, this study examines the role of debriefing teaching strategies and multimodal narrative practices in developing agency, creating meaning, and addressing linguistic racism. The study took place in an intermediate ESL class in the Mid-South region of the USA. Over a period of ten weeks, students wrote ten multimodal narratives in shared Google Docs about their experiences with the English language. During debriefing sessions, they reflected on the narratives and addressed issues of racism by answering 'what,' 'so what,' and 'now what' questions. This study finds that learners can acquire language, develop agency, and confront linguicism through multimodal narrative practices and debriefing teaching strategies