Research Article
Open Access
Effect of Organizational Culture and Commitment Organization of Work Performance Through Job Satisfaction Pt. Pertamina Persero Marketing Operation Region Ii South Sumatra
Berlian Indra Lesmana,
Abdul Rivai,
Iwan Kurniawan Subagja
This study aims to determine the effect of organizational culture and organizational commitment on employee performance simultaneously, determine the influence of organizational culture on employee performance partially, find out the impact of job satisfaction on employee performance partially, find out the influence of organizational culture on performance through job satisfaction and know the effect of organizational commitment on employee performance through job satisfaction variables. The study was conducted on PT. Pertamina Persero Marketing Operation Region II, South Sumatra. The sampling technique uses a random sample involving 73 employees. Data analysis uses path analysis. Based on data analysis, it is known that organizational culture variables and organizational commitment affect employee performance simultaneously. Organizational culture variables affect employee performance partially. Variable organizational commitment partially affect employee performance. The job satisfaction variable partially affects employee performance.
Research Article
Open Access
The Effect of Knowledge Management and Self Efficacy on Organizational Performance through Organizational Citizenship Behavior as Mediation Variables in Pt. Puri Dibya Property
Arden Erlangga,
Guswandi ,
Bongsu Saragih
This research aims to know influence knowledge management to performance organization, to understand self-efficacy to performance organization, to know citizenship behavior organization to performance organization, to learn influence knowledge management to citizenship behavior organization, to know influence self-efficacy to citizenship behavior organization, to know influence knowledge management to performance organization through citizenship behavior organization, and to know influence self-efficacy to performance organization through citizenship behavior organization. This research is applied in PT. Puri Dibya Property used 127 employees of this firm. Analysis of data used path analysis. Based on data analysis confirmed that knowledge management influences organizational performance. The value of the loading factor is 0.415. Self-efficacy affects performance organization. Organizational citizenship behavior influences performance organization significantly. Knowledge management influences citizenship behavior organization significantly. Self-efficacy influences organization citizenship behavior significantly. The value of the loading factor of influenced knowledge management to performance organization directly is 0.415. The other hand influences knowledge management to performance organization through citizenship behavior is 0.539 x 0.839 = 0.452. This indirect effect is more than the direct effect, and another hand, this indirect effect can significantly influence knowledge management to performance at 0.452-0.15 = 3.7%. In this case, citizenship behavior is an intervening variable. The value of the loading factor of influenced self-efficacy to performance organization directly is 0.556. Another hand, the influence of self-efficacy on performance organization through citizenship behavior is 0.719 x 0.839 = 0.603. This indirect effect is more than the direct effect, and other hand, this indirect effect can be a more significant influence. Self-efficacy to Performance is 0, 603-0.556 = 4.7%. In this case, citizenship behavior is an intervening variable.
Research Article
Open Access
Performance of Small and Medium Scale Enterprises and Professional Accounting Services: A Case of Ondo State, Nigeria
Onipede Raphael Oluwafemi
The study investigates the impacts of professional accounting services on SMEs performance in Ondo State, Nigeria. 250 SMEs are selected and a survey approach which made use of questionnaire is adopted. The questionnaire is analyzed using both descriptive and inferential statistics. The results show that professional accounting services have significant influence on the performance of the SMEs. Furthermore, the results show that external sourcing of professional accounting services has more influence on SMEs performance than internal sourcing. The study recommends that SMEs entrepreneurs in Nigeria should key in to services offered by the professional accountants to bring more accountability to their daily operations and in the long run promote the performance of their businesses. It is also recommended that the slogan of “ I can do it all alone” should be shelved by entrepreneurs , especially the one man business. This will go a long way to bring about sustainable performance into the SMEs sector in Nigeria.
Research Article
Open Access
Effect of Work Motivation and Job Satisfaction on Employee Performance through Organizational Commitments in Pln Up3 Ambon
Wahidin ,
Wagiarto Hoesin,
Hary Indratjahyo
This study aims to determine the effect of work motivation on employee performance at PT. PLN UP3 Ambon, the impact of job satisfaction on employee performance at PT. PLN UP3 Ambon, the influence of organizational commitment on employee performance at PT. PLN UP3 Ambon, the result of work motivation on organizational commitment at PT. PLN UP3 Ambon, the effect of job satisfaction on organizational commitment at PT. PLN UP3 Ambon, the influence of work motivation on employee performance through organizational commitment at PT. PLN UP3 Ambon, knowing the effect of job satisfaction on employee performance through organizational commitment at PT. PLN UP3 Ambon. The research sample involved 143 employees of the company PT. PLN UP3. Data analysis using path analysis. Based on the data analysis, it is found that work motivation has a significant effect on employee performance.
Research Article
Open Access
Effect of Employee Compensation and Competency On Employee Performance with Job Satisfaction as a Mediation Variables at The Central Bkkbn Office Jakarta
Andreas Saputra,
Abdul Rivai,
Eddy Sanusi Silitonga
This study analyzes compensation and competence on employee performance with job satisfaction as a mediating variable. The sampling technique uses the Slovin formula. This form of sampling is based on proportions in the sample regions, with the sample proportionally. Analysis of the data used path analysis. The results showed that together it was proven that the higher compensation and employee competence, employee job satisfaction and employee performance would increase, partially on all variables also confirmed that the better the compensation, competence would increase the level of employee satisfaction and employee performance, partly again proved that the higher the level of employee satisfaction, the better the level of employee performance. The job satisfaction of BKKBN employees is not an intervening variable to the increase in the provision and improvement of compensation systems and competencies towards improving employee performance.
Short Communication
Open Access
Careers a Worrying Prospect for Today’s Students In An Industrial Society©
A baby’s horizon is where it can touch. As the years go by it extends further to add friends to the immediate family, some travel and the ubiquitous smart phone. Eventually the teenager will be asked, “What do you want to do when you grow up?” The answer will come from accumulated fantasies, not reality. This is a problem because the school’s career guidance is based on the student’s choices rather than matching their personality to jobs and the culture of companies. Huge technology changes are coming. The infrastructure is already being installed.
Research Article
Open Access
Practices of Trade and Commerce and Usages of Coins by the A·chiks in Northeastern Region
The A·chiks, known for their engagement in trade and commerce since ancient times, relied on agriculture for sustenance while also participating in organized labor exchanges. Renowned for producing high-quality cotton, their goods were sought after in neighboring districts. The first known trader among them, Gonga, exchanged cotton for gold and coins, marking the beginning of economic exchanges. The use of coins as a medium of exchange is evident in various A·chik folktales, highlighting the importance of trade and commerce in their society.
Short Communication
Open Access
Innovations and Trends©
Change starts in the minds of marketing and design departments. The two will forever argue who first dreamed up the idea. The innovation has to be wanted and be possible to supply so demand and production are equally involved. This article summarises changes taking place now in 2019 and predicts what is coming.The purpose of this article is to help school leavers see their prospects and can be read alongside the articles I have written on careers and decision making.
Research Article
Open Access
Macroeconomic Fever in times of COVID-19: a Dynamic Stochastic General Equilibrium Model Analysis for Ethiopia
Now a day, human lives under the sky are threatened by the outbreak of the new Corona virus disease i.e. Covid-19. Due to this outbreak, our country Ethiopia is also facing a national catastrophe that puts her in the most trouble. Therefore, the main aim of the article is to investigate the macroeconomic fevers of covid-19 in Ethiopia by utilizing a Dynamic Stochastic General Equilibrium model. Pronouncedly, the result of the study shows different social distancing measures under taken by the government are undoubtedly necessary to contain the contagion even if prolonging distancing could have severe effects on public debt. Moreover, the result of the study also prevails the containment measures which are exercise in the country will increases the economic costs, however if they are effective, it allows a faster recovery of economic activity by minimizing the total costs in terms of lives and livelihoods. Thus, this article suggests that concerned bodies should focus their attention on smart measures of distancing and early detection of the outbreak, which allow them to contain the contagion more efficiently.
Research Article
Open Access
Effect of Auditor’s Independence on Audit Quality: Evidence from Selected Deposit Money Banks in Nigeria
Nzewi ,
Ifeanyi, Juliana Esona
The purpose of this study is to determine whether auditor’s independence affects audit quality in deposit money banks in Nigeria. Specifically, the study sought to ascertain the effect of audit tenure and, audit fees on audit quality of deposit money banks in Nigeria. Ex-post facto research design was adopted for the study. All the quoted deposit money banks were used as sample for the study. Data were extracted from annual reports and accounts of the sampled banks. Simple regression analysis was used to test the formulated hypotheses with aid of SPSS version 20.0. Based on the analysis, the study found that audit committee independence affects audit quality of quoted Nigerian deposit money banks. Also, that audit fees have affected audit quality of quoted Nigerian deposit money banks. The researcher therefore, recommends among others that the auditor should be remunerated based on the work experience, qualification, duration of the audit assignment, and background profile. The payment of the adequate audit fee will encourage the auditor to do the assurance engagement assignment according to the high degree of standardization expected.
Research Article
Open Access
Adoption of International Public Sector Accounting Standards in Curbing Corrupt Practices in Nigerian Public Sector
Ezejiofor ,
Okolocha, Bonaventure C,
Ofurum, Darlington I
This study examined the extent to which adoption of international public sector accounting standards assists in curbing corrupt practices among public officers in Enugu State. This study adopted survey research design. Survey design involves the use of sample to obtain the opinion of a large number of people. The population of the study consists of all the staff of Enugu State ministries of finance, Enugu. A sample size of 96 was obtained from a population of 127 staff of the ministry of finance, Enugu using Taro Yamane’s formula. Data collected for the study were analyzed by the researchers using frequency counts and mean score. The hypothesis was tested using t-test statistical tool with aid of SPSS version 20.0 at 5% level of significance. The study revealed that the adoption of International public sector accounting standards adoption reduces corruption among public officers in the ministry. Based on the result of the study, the researcher recommended that the Nigerian government should provide the requirements for full implementation and sustenance of IPSASs in the public sector if it is sincere and serious about tackling corruption in the country.
Research Article
Open Access
Examining The Ever-Fragmented Conundrum of the Relationship between Board’s Attributes and Firm Market Performance. How Does It Matter In The Nigerian Financial Industry?
Maryam Isyaku Muhammad,
Bilyaminu Yusuf Hanga,
Mohammed Mahmud Kakanda
This study examines the effect of boards attributes (board size, board composition, board knowledge, and board meetings) on firm market performance. In the quest to attain the objective of this study, data were generated from the annual accounts and reports of a 30 sampled nonbanks financial service firms listed on the Nigerian Stock Exchange (NSE), across the year 2012 through 2018. For data analysis purpose, the study utilizes the Driscoll-Kraay Standard Errors regression, where the result shows that board size and board composition have a significant positive impact on market-to-book value, while board meeting has a significant negative effect on return on market-to-book value. Moreover, the study finds that board knowledge has a positive, but an insignificant effect on market-to-book value. The outcome of this study is important to the regulators of the Nigerian corporate governance as well as other stakeholders like corporate managers, financial market analysts, and investors in having an understanding of the level of usage of the code of corporate governance in nonbanks financial companies. Likewise, the relevant stakeholders will know how the selected variables in this study influenced market performance of the sampled companies in this study. The study recommends that the management of the sampled firms should be cautious in appointing directors with multiple directorships as they are mostly busy in discharging their responsibilities with other firms which does not favourably influence their financial performances..