This study seeks to investigate the determinants of the end-of-year spending behavior of local governments' financial officers based on the social cognitive theory (personal and environmental factors) and moral intensity. Our sample is 290 senior officers who administer the financial and operational expenditures of regencies/ cities in Indonesia. Using the structural equation modeling (SEM), this paper demonstrates that multidimensional factors, including environmental (control environment), personal (risk consideration), and moral intensity, affect the end-of-year spending behavior of local governments' financial officers. Other findings show that risk consideration mediates the effect of moral intensity on the end-of-year spending behavior of local governments' financial officers.JEL classification: H72, H76, R50
This research is aimed at examining whether the foreign exchange banks perform better than non foreign exchange banks. The sample size of both bank categories are drawn almost evenly i.e. twenty fourth foreign exchange banks and twenty fifth non foreign exchange banks as they are listed in the Bank Indonesia for period of 2006 until 2010. The independent sample statistical t-test and U Mann Whitney test are used to examine the hypothesis. Almost all financial ratios as indictors’ bank performance disclose that foreign exchange banks surpass those non foreign exchange banks. The descriptive statistic of financial ratios may reflect the advantage of the former bank category such larger geographic coverage and superiority in management team. However, according inference statistical test came to conclusion that foreign exchange bank performs better significantly in lower operational risk and hence lower cost of fund respectively. The non foreign exchange bank category prove a better in capital adequacy ratio, however the foreign exchange bank category has superior absolute paid up capital. Keywords : financial performance, foreign exchange bank, non foreign exchange bank.
The current aspects of global multimedia have an important role in the dissemination of all types of information and news through information and communication technologies (ICT) quickly and effectively. Why this is important, because every individual can access, load, download, copy, even edit by various multimedia applications such as: Google; YouTube; What is wrong; Line; Courier; Facebook, Instagram, Paths; Blogger; Photoshop. The purpose of multimedia research in branding is to use descriptive qualitative research, to understand the implications of multimedia in building the image of a company or institution as a primary tool in the marketing business especially for Tourism. The main implication is the concept of positioning, instilling public trust, expanding marketing networks, maintaining sustainable business in global competition. Tourism marketing branding can be promoted through a variety of mobile multimedia devices such as: YouTube, Facebook, Instagram and disseminated according to its marketing targets, so that many slogans are always changed to be more innovative. The development of marketing branding through ICT were more effective, beautiful, interesting, easy to remember, to achieve the right target market, positioning concept, sustainability and must be managed carefully and always updated.
The Climate change in world tourism can change the system of human life and its influence on nature. The development of the global digital tourism climate, selfi tourism is able to change the attitude of individual behavior in response to the demands of competitive life. The development of tourist destinations in the world, primarily from natural factors, the demands of a sharp competitive climate require tourism managers to create artificial innovations that are developed from natural potentials that are more attractive in design so that they become alternative ecotourism idols capable of boosting tourism growth that is more conducive and attractive. This research develops river ecotourism areas which are oriented to aspects of environmental development, nature preservation and local community development. This study uses qualitative research so that it can explore various aspects of the natural and humanity of the region in depth through the empirical phenomena that exist in the field. The real condition of river area which is not well managed is not in accordance with the development of Smart city, community awareness and tourism activists who are less focused. Hence, it needs community empowerment and encouraging the role of tourism activists to play more in the development of urban areas, and the use of river as ecotourism. Keywords: Ecotourism, Waterfront, Natural Resources
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