This study aimed to analyze the effect of budget participation, clarity of budget targets, decentralization, and public accountability on managerial performance. Population of this research was 31 Regional Apparatus Organizations (OPD) in Pekanbaru City, there are officials at the head level, heads of offices / sections / fields / sub-services, secretaries, and heads of subsections / sub-sectors / sections of the secretariat, agencies, and officed. The data was collected by distributing questionnaires to 124 respondents, while the questionnaires that could be used were only 89 respondents. Data were analyzed using multiple linear analysis. The results of the analysis found that there is a significant influence between budget participation and managerial performance, there is no significant influence between the clarity of budget targets on managerial performance, there is a significant influence between decentralization and managerial performance, and there is no significant influence between public accountability on managerial performance. The result of testing the coefficient of determination of the hypothesis in this study was 50.3%, while the remaining 49.7% was influenced by other variables not included in this study. The value of t table in this study is 1.662, while the t value of the first hypothesis is -17,166> - 1,668, the second hypothesis is 20,107> 1,668, the third hypothesis is -2,481> -1,668, and the fourth hypothesis is -2,248> -1,668. Keywords: Managerial Performance, Budget Participation, Clarity of Budget Objectives, Decentralization, and Public Accountability.
Deaf and hard-of-hearing people have limitations in communication, espe-cially on aspects of language, intelligence, and social adjustment. To com-municate, deaf people use sign language or lipreading. For normal people, it is very difficult to use sign language. They have to memorize many hand signs. Therefore, lipreading is a necessary for communication between nor-mal and deaf people. In Indonesia, there is still few education media for deaf people to learn lipreading. To overcome this challenge, we develop a lipread-ing educational media to help deaf and hard-of-hearing to learn Bahasa In-donesia, called BacaBicara. User-Centered Design (UCD) is implemented to design the application and to analyze the constraints and conceptual models for the needs of users. This conceptual model uses the picture, lipreading video, text, and sign language to help the users understand the contents. The High fidelity prototype was implemented for evaluating usability testing. Based on the evaluation of the application, the results show that the proto-type matches the usability goals and the user experience.
Accurate Accounting Software is the best financial and accounting application with the most brands used in Indonesia. With the presence of this Accounting Information System (AIS), the study aims to determine the behavioral intentions of companies in implementing the Accurate Accounting Software system with the UTAUT (Unified Theory of Acceptance and Use of Technology) model. This study uses a quantitative approach with a population of 14 manufacturing companies in Indonesia and a sample of 221 respondents. Confirmatory Factor Analysis using the SEM-PLS algorithm with PLS Warp software. Descriptive analysis results show that the majority of respondents have high levels of performance expectations, effort expectations, social influence, facilitation conditions, and user behavior. In contrast, the level of the behavioral intention of most respondents is moderate. Spearman's correlation test results indicate that performance expectations, effort expectations, social influence, and facilitation conditions have a significant correlation (p-value <0.01) on behavioral intentions. Likewise, facilitating conditions and behavioral intentions have a positive and significant correlation with user behavior (p-value <0.05).
Jetis Village has SMEs that are engaged in modeste (sewing and embroidery) which are still implemented with conventional systems in terms of production, management and marketing. This makes SME Partners have some security when they have to face the big order season or when they have to compete with other similar SMEs that have developed modern management. UKM players who are mostly the attention in this service. This service method is 1) Observation; 2) Focus Group Discussions; 3) Dissemination; and 4) Evaluation. The results of this service are 1) activities focused on partner networking, managerial strengthening, and online marketing training through social media; 2) SME Partners understand the managerial processes that are recorded and monitored starting from financial managerial, human resources, and production raw materials; 3) SME Partners are facilitated by related agencies to have networks with raw material suppliers and potential market candidates; 4) SME Partners own and are able to assist Facebook Pages which are used for online marketing.
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