1,720,965 research outputs found
Accounting information systems in Aceh: a study on critical success factors of disaster recovery plan adoption
Get PDFThe impact of disasters can have a very widespread negative effect. In the context of the Accounting Information System (AIS), disasters significantly destroy its function, interrupt organizational functions, and also cripple the organization’s activities. Therefore, given that disasters have been occurring more frequently lately, it is crucial for organizations to protect their AIS from the negative consequences of disasters by having a Disaster Recovery Plan (DRP) in place. DRP can offer a proper recovery strategy to salvage, keep, and run AIS functions after chaotic situations, such as natural disasters. DRP for AIS is therefore essential for any organization that wants to protect its data and information. This study was developed to determine the Critical Success Factors (CSFs) that influence the DRP adoption for the AIS and to study the perception of stakeholders in local government organizations towards the adoption of DRP for AIS. A mixed-method
approach, which uses both quantitative and qualitative research methods, was employed to validate and test the conceptual model. The method was also used to understand the adoption of DRP for AIS. Questionnaires and semi-structured interviews were the two methods of data collection in this study. Through these two data collection
methods, a total of 209 questionnaires from government employees were analyzed to generate solid descriptions and interpretations of factors influencing DRP adoption for AIS among the local government organizations. This study has identified 97 CSFs for DRP adoption of AIS. Based on the quantitative analyses, this study provides the
conceptual model of the adoption of DRP for AIS. This model introduces several CSFs that influence the adoption of DRP for AIS amongst local government organizations in the province of Aceh. Furthermore, based on the qualitative analyses, it was found that top management commitment, human resources, and budgeting as the CSFs, while human resources and human skills, changes in regulations and politics, the commitment of top management, and budgeting were found as the barriers to adopting the DRP for AIS. The research findings of this study can assist local government organizations, researchers, and policymakers to understand the importance of DRP adoption for AIS in dealing with unpredictable disasters with various barriers to implement it
The impact of service quality and marketing on customer loyalty in banking sector, Aceh-Indonesia
Get PDFBanks play a significant role in the economy, making up one of the biggest provider of services in the lndonesia economy.Hence, providing better service quality and planning marketing strategic are vital as banks have to compete for customers.This research explores the impact of relationship service quality, and marketing on customer loyalty in banking context.A survey of customers of banking sector, Nonggroe Aceh Darussalam province, lndonesia was conducted to determine the significance and influence of the underpinning of the relationship services quality such as tangibles, reliability, responsiveness, empathy,assurance
and the relationship of strategic marketing likely strategic on product, strategic marketing on price, strategic marketing on location and strategic marketing an promotion.A total of 75 of usable questionnaire were obtain from a total of 100 questionnaires' distributed.The finding show that the all variables namely tangibles, reliability, responsiveness, empathy, assurance, strategic marketing on product, strategic marketing on price, strategic marketing on location and strategic on promotion were important in determinig and influencing customers loyalty since the results of the research showed that customers loyalty are related to all variables namely tangibles, reliability, responsiveness, empathy, assurance, strategic marketing on product, strategic marketing on price,strategic marketing on location and strategic marketing on promotion, therefore bank needs to consider these factors and provide customers loyalty other facilities that are essentials for attracting customers
High performance organization and organizational effectiveness in BAPPEDA (Development and Planning Board), Aceh-Indonesia
Get PDFThe Purpose of this paper is to identify the factors that effect High Performance Organizations and examining the relationship between High Performance Organization and organizational effectiveness.Two hypotheses were build based on the literature and the model and were tested in perspective of the previous studies and literature.The study focuses on the practice and observance of the two central factors, High performance Organization which leads to organizational effectiveness.A total of 40 of usable questionnaire were distributes.The finding shows that the independent variable was an important in determining and influencing organizational effectiveness.Therefore, the organizations should design their rules, policies and organizational structures that give space to the employee to work well and appreciate them on their tasks fulfillment and achievement.This will surely lead to organizational growth
The Influence of Income Levels, Tax Rate Changes, and Tax Incentives on Income Tax Revenue from Entrepreneurial Individual Taxpayers and/or MSMEs: A Case Study at the Banda Aceh DJP Regional Office
No full textThe type of research used by the researcher in conducting this research is a type of quantitative research, with a causal comparative research method and using a survey. The population referred to in this study is taxpayer subjects in Banda Aceh City, which amounts to 5,936 taxpayer subjects. So, in this study, the sample that the researcher will use is as many as 98 taxpayer subjects found in the Directorate General of Taxes of the Banda Aceh Regional Office. Data collection techniques are efforts or methods made by researchers to obtain the data needed in research namely, observation, questionnaire, literature study. The regression coefficient for the effect of Income Levels is 0.424, which indicates that every increase in Income Levels will increase Income Tax Revenues by 0.424. This shows a positive relationship between Income Levels and Income Tax Revenues. The t-statistic for the effect of the Income Levels variable is 4.788, with a significance probability of < 0.001. The t-table value at a 5% significance level is approximately 1.986. This result shows that Income Levels have a significant positive effect on Income Tax Revenues because the significance value is < 0.05
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
The influence of profitability, company dynamics and digital transformation on company value
No full textThis study examines the effect of profitability, company dynamics, and digital transformation on firm value, both simultaneously and partially, in mining companies listed on the Indonesia Stock Exchange (IDX). This research adopts a causal-explanatory approach using panel data regression analysis. The study population comprises mining sector companies listed on the IDX during the 2019-2022 period, with a total of 200 observations selected through purposive sampling based on specific criteria. The study utilizes secondary data sources. The results indicate that profitability, company dynamics, and digital transformation simultaneously have a significant effect on firm value. Partially, profitability shows a negative effect, while company dynamics have a positive effect on firm value. In contrast, digital transformation is found to have no significant impact on firm value in mining companies listed on the IDX. These findings highlight the importance of internal performance factors over digital initiatives in driving firm value within the mining sector
The analysis of village financial management and reporting in Simeulue district
Get PDFThis study aims to determine the appropriateness of village funds management and reporting budgets in Simeulue Regency based on the Regulation of the Ministry of Home Affairs Number 20 of 2018 and the Regulation of Simelue Regent Number 78 of 2018 concerning village fund management. This research is a study in all villages in Simeulue District in 138 villages. Data collection from this study was interviews and observations of 138 villages as the object of this research. Respondents in this research consist of two people in each village, with a total of 276 respondents. A qualitative descriptive was employed as the analysis method. Data were collected from interviews, observations and documentation. The results showed that the stages of village fund management in Simeulue Regency were following the mandate instructed by the Permendagri and the 2018 Simeulue regent regulation. Regarding managing the village fund budget, reporting, and accountability, there were still two villages, namely Lhok Makmur and Sembilan Villages, whose budgets still needed to be in order, resulting in reporting and accountability delays. Such conditions are caused by a lack of ability of the financial coordinator since the treasurer has newly served in that position. The implications of the findings are expected to be the basis for policymakers to manage village funds in the future
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