This research aims to reveal the effect of job demands in moderating the relationship between servant leadership and civil apparatus’ job satisfaction. This study involved 200 respondents who spread across Jakarta, Makassar, Medan, Semarang, and Surabaya, using convenience sampling technique. The data of this research were obtained through online surveys. The multiple linear regression analysis was used to test the moderating variable according to the statistical rules. To process the data analysis, we used IBM SPSS 23. The results showed that servant leadership had a positive effect on civil apparatus’ job satisfaction. However, job demands do not moderate the relationship between servant leadership and job satisfaction.
Fluctuations in the stock price index indicate a market mechanism: the interaction between supply and demand for traded shares. Several factors can influence the movement of the stock price index, including the exchange rate, foreign funds, and trading volume. This study aims to analyze the effect of the exchange rate, foreign funds, and trading volume on the composite stock price index during the 2018-2020 time period, which is calculated weekly, where data on Wednesdays represent weekly data for each variable, so the data in this study amounted to 154 data. This research analysis method uses multiple linear regression with an ordinary least square approach. The results showed that the exchange rate depreciation would significantly reduce the joint-stock price index, while foreign funds and trading volume did not significantly affect the movement of the joint-stock price index in the Indonesia Stock Exchange
Debate over public-sector auditors' independence has focused largely on Western developed democracies. Drawing on Gramsci's theory of hegemony, this study explores how the political hegemony and ideology influence public-sector auditors' independence and audit quality in a developing country, Indonesia. In contrast to the widely accepted belief that public-sector auditors' independence is guaranteed by the legislature, this study argues that active intervention by the political hegemony undermines this independence and thus impairs audit quality. The study's document analysis and in-depth interviews conducted with technical controllers, supervisors and investigators at the Supreme Audit Institution in Indonesia reveal that the political hegemony and ideology influence auditors' cognition. This study enhances understanding of how the political hegemony, supported by the imperium, ruling-class psychology and spheres of influence, substantially erodes auditors' constitutive role, giving rise to concerns about value for taxpayers' money and public-sector effectiveness and efficiency.
Currently, there are limited studies on the application of the social cognitive theory in social psychology, particularly in explaining and predicting panic-buying behavior during the COVID-19 pandemic in Indonesia. This study is primarily aimed at acknowledging the role of the social cognitive theory’s development in explaining and predicting the panic-buying behavior of Indonesian citizens during the COVID-19 pandemic. The development of the theory is attained by combining emotions and subjective norms to predict the panic-buying behavior intention in Indonesia. Using a purposive sampling technique, the sample size consists of 350 respondents from various areas, such as Jakarta, Tangerang, and Banten. An online survey was performed as the data collection method. Social desirabilit response (SDR) test was also conducted by this study to guarantee the naturality of the replies from the respondents. Data were then analyzed using structural equation modeling (SEM) with a two-stage approach. The result demonstrated that emotions have the highest impact on the panic-buying behavioral intention. Further, subjective norms, self-efficacy, and social outcome expectancies have the second, third, and fourth highest impacts on panic-buying behavior, respectively. In general, the social cognitive theory model developed in this study can understand, explain, and predict panic-buying behavior during the COVID-19 pandemic outbreak in Indonesia. Overall, the results of this study may serve as basic information for practitioners and business persons by providing insights regarding the factors that form consumers’ intentions and behavior during the pandemic, relating to their buying decisions.
Objective - Small- and medium-sized entities (SMEs) have an important role in economic growth. SMEs are a key source of employment and economic growth in Indonesia. Unfortunately, the growth of SMEs is not accompanied by the implementation of accounting and reporting, in accordance with applicable of Indonesian Accounting Standards for Non-Publicly-Accountable Entities (SAK-ETAP). SAK-ETAP is a self-contained of accounting standard for many transactions and events that a small or medium-sized entity or a private entity that is not publicly accountable may face. This research aims to analyse the implementation of Indonesian Accounting Standard for Non-Publicly-Accountable Entities on SMEs. Methodology/Technique - This research was conducted with the approach of surveys and field observations. The collection of data through surveys using questionnaires, direct observation and interviews according to respondents' experiences. Unit of analysis in this study is organizational or business unit. Its mean, that this study uses the organization as the subject to conclude the process of identification, implementation and evaluation Indonesian Accounting Standards for Non-Publicly-Accountable Entities or SMEs. Findings The results of this study showed that only a small percentage of SMEs that have used SAK-ETAP as a guide in the preparation of the accounting and financial statements. This contrasts with the important role of SMEs in GDP of almost 58%. For that is very necessary the role of related institutions in supporting the development of SMEs in Indonesia, particularly in the financial statements standard. The majority of SMEs just recording to identify the transaction and recording the amount of revenue. Primary problem faced was the lack of their knowledge of SAK-ETAP and the competence of accounting staff were less. Novelty This financial report is a major concern, as the financial statements providing financial information, financial performance, and cash flows of business units. If there are weaknesses in recording in the financial statements of SMEs it becomes a challenge for an institution that is competent to fix it. Socialization and guidance of SAK-ETAP are needed and more intensive to SMEs in Indonesia. Type of Paper Empirical Keywords Accounting Standard, small- and medium-entities (SMEs), SAK-ETAP, Indonesia.
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