The Strategic Adaptation of Chinese-Manadonese in the Reform Era

This article is a further discussion of previous research which is a pilot project to observe patterns of cultural interaction within the Chinese community in Indonesia as a part of a project to understand the phenomenon of the multicultural society during the New Order Era. The specific target of this research is to study the socio-cultural interactions within the Chinese community in Manado during the Reform Era (2000-2014). This research aims to study the strategic adaptation of the Chinese in Manado, by analysing the obstacles and opportunities in their socio-cultural interaction with the locals. Using data from field research and literature studies, this qualitative research applies an ethnographic approach by observing various actions in their socio-cultural interactions

Pengaruh Budgeting Participation terhadap Job Satisfaction pada Sektor Jasa di Surabaya

Anggaran merupakan alat perencanaan dan pengendalian yang dibutuhkan agarperusahaan dapat mencapai tujuannya. Mengingat anggaran memiliki fungsi penting, maka proses penyusunannya juga penting untuk diperhatikan. Salah satu pendekatan yang dapat digunakan dalam menyusun anggaran adalah budgeting participation. Dengan adanya budgeting participation, bawahan dapat memperoleh dan memanfaatkan job relevant information. Dengan job relevant information tersebut akan membantu bawahan untuk dapat menyelesaikan tugas/pekerjaanya, di mana keberhasilan bawahan dalam menyelesaikan tugas/pekerjaannya berhubungan dengan rasa puas yang dirasakan bawahan tersebut terhadap pekerjaannya. Adapun penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh budgeting participation terhadap job satisfactiondan job relevant information, pengaruh job relevant information terhadap job satisfaction, dan pengaruh budgeting paticipation terhadap job satisfaction melalui job relevant information sebagai variabel intervening. Penelitian ini menggunakan pendekatan kuantitatif. Sampel yang digunakan dalam penelitian ini adalah karyawan Perusahaan jasa di Surabaya yang berjumlah 100 orang. Penelitian ini menggunakan teknik analisis Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa budgeting participation berpengaruh positif masing-masing terhadap job satisfactiondan job relevant information, lalu job relevant informationjuga berpengaruh positif terhadap job satisfaction, serta budgeting participationberpengaruh positif terhadap job satisfaction melalui job relevant information sebagai variabel intervening

Ujian Sertifikasi Akuntan Publik: Determinan, Pola Kelulusan, Dan Evaluasi Ujian

This study analyzes determinants of passing the Indonesia CPA exam, whether there is any pattern ofpassing the exam, and the validity and reliability of tests. The analysis shows that sex (gender) and accounting education systems do not determine the odd ofpassing the CPA exam, however the probability to pass the exam is higher for younger test-takers and those working in public accounting firms. We also obtain the evidence of a significant pattern of passing the exam. The probability of exam takers passing in the first sitting of each subject apparently approximates the probability of test-takers passing the CPA exam. There is a diminishing probability of passing the exam as exam takers repeat. Result indicates a consistent order of passing rate shown by each subject. Audit, Financial Management- Management Accounting, and Accounting Information System are the subjects which share consistent highest passing rates, followed by Financial Accounting and Tax-Law, which show the lowest passing rate. Except for Financial Management-Management Accounting, the sampled test items do not meet the minimum scores of validity and reliability. We suggest that future research include a qualitative analysis on test items and that pre-test is conducted before test items are included in the data bank

The effect of tax structure in economic growth

The main goal of this paper is to analyse the effect of the tax structure in the economic growth of Kosovo in the period 2007-2015. The study intends to evaluate the impact of specific types of taxes on economic growth. The methodology is based on comparative analysis of data using primary and secondary sources. Through the econometric model and linear regression analysis, the research hypotheses have been tested with STATA application/software to calculate the impact of tax structure in economic growth. The econometric model includes several independent variables (types of taxes), and the dependent variable GDP. Based on data obtained through the log-log model, the results show the impact of special taxes such as Pt, It, VAT, Wt, Ibt, Tdr.., Ct on GDP. The results show that most of the taxes have a positive impact on GDP growth; it is also shown that not all taxes have the same impact on economic growth. In the econometric analysis the coefficient of R2=0,999 reflects the high degree of determination with 99.9% forecasting accuracy.peer-reviewe

Technological change and human resource development practices in Asia: a study of Singapore-based companies

Technological change is a constant phenomenon in contemporary organizations. How to prepare employees for technological change has increasingly become an issue for human resource development theory and practice. This study investigated the human resource development practices of organizations in Singapore, where companies are continuously responding to rapid technological changes in order to remain competitive. The results show similar patterns of responses across business sectors; however, some differences were found in the transport and communications sectors. On-the-job training was reported as the most frequently used training method to address organizational change needs. The discussion and recommendations focus on the need for improved change management approaches

Penerapan Model Pembelajaran Kooperatif Tipe Two Stay Two Stray (Tsts) Untuk Meningkatkan Hasil Belajar IPS Siswa Kelas Viii2 SMP Negeri 3 Tanah Putih Kabupaten Rokan Hilir

The problem this research is the students achievement of social studies SMP N 3 Tanah Putih fourth graderes still low with an average value of 63.93 and minimum completenness criteria (KKM) social studiesis 75. Between students, amounting to 28 people only 12 students who achieve classical KKM with 42.86%. This research is classroom action research (CAR), which aims to improve the student achievement of social studies class VIII2 at SMP N 3 Tanah Putih with implementation cooperative learning model type Two Stay Two Stray (TSTS). Formulation of the problem : is the implementation of cooperative learning model type Two Stay Two Stray (TSTS) can improve students achievement of social studies at SMP N 3 Tanah Putih. The research was conducted on January 25, 2016 ‘to February 15, 2016 by 2 cycles. Subjects werw students of SMP N 3 Tanah Putih, totaling 28 people who use the data source. The data collection instruments in this skription is a teacher and students activities sheets and students achievement. This skription presents the results obtained each day before the action an improve in base score cycle with the average being 63.93. In the first cycle improve an average of 81.79 and an improve in the second with an average 90.00. Activities of the teacher in the learning process in cycle of 70.83% and the second meeting improve to 91.67%. In the third cycle of the first meeting and the second meeting improve

Process engineering advances in pharmaceutical and chemical industries: digital process design, advanced rectification and continuous filtration

This review paper presents some of the topics discussed at the 2018 ‘Chemical process development trends’ seminar organized by the Swiss Process and Chemical Engineers Society in Basel, Switzerland. The first subject covers the use of computer aided tools for systematic reaction route selection, the second one addresses the recent development in the field of process intensification with a focus on reactive distillation and dividing wall column technology, and the third topic highlights recent developments in the field of continuous filtration in the pharmaceutical industry