This research aims to determine the influence of the role internal supervision unit and also organizational commitment to achieving Good University Governance. The population of this research was 23 state universities in Indonesia with BLU status under The Ministry of Research, Technology, and Higher Education. The Audit Board of The Republic of Indonesia (BPK-RI) found low-quality performance findings to the acceptance a qualified opinion (WDP) BPK RI accompanied by findings of misappropriation of financial statement records in 2015.This is due to the low quality of governance performance universities, which often occur at Public Service Agency of State University as well as a lack of transparency and accountability. The sampling technique used in this research was purposive sampling and the method for analyzing data was path analysis. Findings. The results showed that there was a significant positive influence and were supported by the role of the internal supervision unit and organizational commitment to the achievement of good university governance. Moreover, this study also saw a positive influence on the role of the internal supervision unit to achieve good university governance through organizational commitment.
Tax Center (TC) in Higher Education becomes the third party between the Directorate General of Taxes and the Community (Taxpayers) in carrying out their tax obligations. The number of universities that have Tax Centers in Indonesia is only 10.7% of the total 3,119 universities in Indonesia. This indicates that awareness of the existence of TC is still unknown, universities must synergize with students because they are the successors of the nation which opens people's eyes to the importance of the role of taxes for development in Indonesia. This research examines the level of understanding of students and the role of the Tax Center at the Universitas Terbuka, the method used is mixed methods. The sample used convenience sampling in distributing questionnaires to students whose results were 67.92% which was not good about the existence of TC UT. Its role has been carried out is only 25%, namely: collaboration with third parties, and the Tax Center is open to all disciplines. This needs to be optimized because when partners are ready to help, then how do we synergize with students. After that, an interview was conducted with the person in charge of the Tax Center at the Distance Learning Program Unit-UT Surabaya (UPBBJ-UT) whose result was that the Tax Center had to be vacuumed due to limited Human Resources in managing the Tax Center and workload for each employee there was aggravated by the pandemic. The result of this study is that the role of the Tax Center is far from being well understood by students, so an FGD was carried out with the Universitas Gunadarma Tax Center as a reference for a better UT TC in the future. As a result, we need the support of the leadership (Rector) because TC can be a potential core business and is structurally recommended to become a unit under the Rector.
The intention to visit a Village-based Tourism destination is still remaining low, especially during post-pandemic sessions. Our study wants to observe the intention to visit among several factors to fill this gap. Focus on finding marketing strategies that are more practical to increase the intention of visiting Village-based tourism destinations. Thus, this research is conducted by experimental research to examine the intention of visiting Village-based tourism using a message framing based on regulatory focus manipulation. 237 respondents participated in this study. The result shows that participants under the manipulation condition show greater intention to visit the VBT destination than those without any manipulation condition. Thereby, it indicates using a message framing through regulatory focus increases the visit intention toward village-based tourism destinations.
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