1,720,958 research outputs found
Kinerja Auditor Badan Pengawasan Keuangan dan Pembangunan Ditinjau dari Perspektif Teori Keadilan Organisasi
Get PDFKINERJA AUDITOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN DITINJAU DARI PERSPEKTIF TEORI KEADILAN ORGANISASI Abstraks Rispantyo Penelitian ini bertujuan untuk menganalisis persepsi keadilan organisasional sebagai mediasi antara fungsi mentoring dan partisipasi dalam penetapan tujuan, dengan kualitas hubungan supervisor-auditor dan kinerja auditor internal pemerintah. Keadilan organisasional terdiri atas keadilan distributif, keadilan prosedural, dan keadilan interaksional. Penelitian ini merupakan penelitian survei pada 407 auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) di Indonesia. Teknik pengumpulan data menggunakan kuesioner, yang dikirim melaui pos. Uji hipotesis menggunakan analisis jalur dengan bantuan SEM-AMOS. Hasil analisis menunjukkan bahwa fungsi mentoring berpengaruh terhadap kualitas hubungan supervisor-auditor melalui keadilan organisasional, dan fungsi mentoring juga berpengaruh langsung terhadap kinerja auditor intern pemerintah. Penelitian ini juga menemukan bukti bahwa partisipasi dalam penetapan tujuan berpengaruh terhadap kualitas hubungan supervisor-auditor dan kinerja auditor internal pemerintah melalui keadilan organisasional. Kata kunci: fungsi mentoring, partisipasi dalam penetapan tujuan, keadilan organisasional, kualitas hubungan supervisor-auditor, kinerja auditor internal pemerintah, BPKP
Mentoring Function and Government Internal Auditors Performance
Get PDFBased on Socialization Theory, the present research proposes model of mentoring function and government internal auditors performance. This research aims to analyze and to investigate influence mentoring function on government internal auditors performance with quality of supervisor- auditor relationship as a mediator. This research was a survey on 41 government internal auditors in Daerah Istimewa Yogyakarta (DIY), Indonesia. The questionnaire used had passed through successfully the validity and reliability tests. The hypothesis testing was done using regression analysis, before which the classical assumption test was done and it was stated as passing successfully. The result of analysis showed that quality of supervisor-auditor relationship played a mediating role between mentoring function and government internal auditors performance. The paper includes implications for developing effective mentoring programs for government internal auditors performance.
Aktivitas interpersonal dan pengaruhnya Terhadap kinerja audit internal
Get PDFThe purpose of this study was to determine whether there the effect of trust, participation, strategic relevance towards financial performance, to determine whether firm size able to mediate the relationship between trust, participation, strategic relevance with financial performance and to determine whether intellectual capital able to moderate the relationship between trust, participation, strategic relevance with financial performance.
The research sample consisted of 60 respondents manufacturing industry. The methodof data collectionis done using purposive random sampling. The methodof hypothesis testingused is bivariate regression analysis, mediation regression dan regression moderation.
The result of this study showed that there the effect between trust and participation towards financial performance, while strategic relevance can not affect financial performance. Firm size not able to mediate the relationship between trust and strategic relevance with financial performance, while the relationship between participation with financial performance able mediated firm size. The relationship between trust, participation, strategic relevance with financial performance not able strengthened with intellectual capital
Mentoring Function and Quality of Supervisor Auditor Relationship: Organizational Justice as A Mediation
Get PDFThis study empirically examines the antecedents and consequences of organization justice consisting of distributive justice, procedural justice, and interactional justice. The hypothesis of this study are mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. In additional, this study also hypothesized that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. This study is a survey of 228 government internal auditors of Financial and Development Supervisory Agency-Badan Pengawasan Keuangan dan Pembangunan (BPKP) in Java-Bali Indonesia. The technique of collecting data using questionnaires. Test hypotheses using path analysis with SEM-AMOS. The results showed that mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. The study also provide an empirical finding that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. The study provides recommendations to the BPKP in solving the problems faced by the government in realizing good and clean governance. This study is the first empirically examines the potential benefit of organization justice as a mediation between mentoring function and quality of supervisor-auditor relationship.</jats:p
Model desain Pendidikan Kewarganegaraan di era media digital sebagai pendukung implementasi pendidikan karakter
Get PDFTujuan penelitian ini adalah sebagai berikut: ditemukan sebuah desain Model Pembelajaran Pendidikan Kewarganegaraan di Era media digital sebagai pendukung Implementasi pendidikan karakter. Metode penelitian menggunakan penelitian dan pengembangan (Research and Development (R&D), yaitu suatu metode penelitian yang digunakan untuk menghasilkan produk tertentu dan menguji validitas dan keefektifan produk. Penelitian ini menggunakan model pengembangan prosedural. Prosedur dalam penelitian ini mengadaptasi model ADDIE (Analyze, Design, Develop, Implement, Evaluation). Sampel dalam penelitian ini, melibatkan Perguruan Negeri Negeri dan Swasta di Jawa Tengah. Hasil penelitian menunjukkan sebagai berikut: pertama Analisis yaitu melakukan analisis kebutuhan, mengidentifikasi masalah (kebutuhan), dan melakukan analisis tugas. Kedua, Design, Tahap desain ini, merumuskan tujuan pembelajaran. Ketiga, Development adalah proses mewujudkan blue-print dengan inovasi media digital. Keempat, Implementation adalah langkah nyata untuk menerapkan sistem pembelajaran yang sedang kita buat. Kelima, Evaluation yaitu proses untuk melihat apakah sistem pembelajaran yang sedang dibangun berhasil, sesuai dengan harapan awal atau tidak. Evaluasi merupakan langkah terakhir dari model desain sistem pembelajaran ADDIE. Berdasarkan pengembangan instruksional model ADDIE tersebut kemudian diadopsi dalam tahapan pengembangan model pembelajaran Pendidikan Kewarganegaraan, dengan kebaharuan "MPC" (Modification of Project Citizen) yang relevan di era media digital dan dikembangkan berdasarkan implementasi pendidikan karakter dan ketercapaian kompetensi Pendidikan Kewarganegaraan.-----------------------------------------------------------------------------------------------------This research aims to find out a design of Citizenship Education Learning Model in the era of digital media as a support for the implementation of character education. The research method uses research and development (Research and Development (R & D), which is a research method used to produce specific products and test the validity and effectiveness of the product. This study uses a procedural development model. The procedure in this study adapted the ADDIE model (Analyze, Design, Develop, Implement, Evaluation) The sample in this study involved State and Private Universities in Central Java. The results of the study showed the following: first Analysis is to do a needs analysis, identify problems (needs), and perform task analysis. The design phase is to formulate learning objectives Third, Development is the process of creating blueprint with digital media innovation Fourth, Implementation is a real step to implement the learning system that we are making Fifth, Evaluation is a process to see whether the learning system successful according to initial expectations or not. Evaluation is the final step of the ADDIE learning system design model. Based on the ADDIE model instructional development, it was later adopted in the stages of developing the Citizenship Education learning model, with the modification of "MPC" (Modification of Project Citizen) relevant in the era of digital media and developed based on the implementation of character education and achievement of competencies in Citizenship Education
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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