Control authority, business strategy, and the characteristics of management accounting information systems

Phenomenon of value to the information in Indonesia is that information is not used for making decision but for official concern.Using 195 response respondents from 430 managers of the manufacturing companies mostly from Jakarta, Indonesia, we analyse and test whether the formal, and informal structures control authority and business strategy influence the characteristics of management accounting information system (MAIS). We found that the formal, informal authority and business strategy significantly and positively influence the characteristics of MAIS.The informal and business strategy have big effect on the MAIS for decision making, while the formal one has very much less effect.The business strategy has a very dominant influence on developing the MAIS.The Formal authority is opposite and not in line with the informal one.Business strategy is more adaptive to the informal authority than the formal one.This provided that managers’ business strategy moderately be based not by the formal information provided, but the informal one

The integration dimensions as part of food acculturation process: Exploratory factor analysis (EFA) approach / Noriza Ishak and Adilah Ramli

Acculturation is a process of adopting the cultural norms of the dominant group while maintaining their minority culture of origin and vice versa. As part acculturation process, integration or synthesis of the two cultures which is also termed as biculturalism occurs when individuals seek both to maintain their culture as well as daily participation in becoming part of the larger host society. This paper assessing the proposed determinants or dimensions of integration as part of food acculturation namely food knowledge, food media and food for social events using fifty-eight adapted and newly developed items. Through Principal component factor analysis with varimax rotation and factor loading of 0.50, the food knowledge dimension converged into three factors namely education, reading and language while food for social events and food media produced a single dimension. Thus, this integration constructs although require further confirmation could be used as predictors for the formation of commonly acceptable food and constructing the nation food identity

PENGARUH PENGETAHUAN DAN SIKAP PASIEN ABORTUS TERHADAP PERILAKU ABORSI DI RSUD CHASAN BOESOERIE TERNATE

Perilaku aborsi yang dilakukan oleh remaja saat ini semakin memprihatinkan. Hal ini dapat dilihat dari adanya peningkatan tindakan aborsi yang dilakukan oleh remaja setiap tahunnya. Kondisi ini tentunya menjadi sebuah permasalahan baik sosial, budaya, agama maupun hukum di Indonesia. Untuk itu, penelitian ini bertujuan melihat faktor yang menyebabkan seorang abortus melakukan Tindakan tersebut. Selain itu, kami juga melihat sikap pasien terhadap tindakan aborsi yang dilakukan. Sebanyak 27 informan penelitian yang terdiri dari dokter, bidan dan pasien abortus diwawancarai yang berada di RSUD Chasan Boesoerie kota Ternate. Hasil penelitian ini menjelaskan bahwa tingkat pengetahuan pasien abortus terhadap perilaku aborsi masih rendah dan pasien telah mengetahui sikap yang harus dilakukan seseorang ketika terjadi kasus aborsi. Penelitian ini memiliki implikasi pada peningkatan pengawasan dari keluarga dan lingkungan sosial para remaja untuk membentengi remaja dari perilaku seks pranikah. Selain itu pihak sekolah juga perlu mengambil bagian dalam meminimalisir terjadinya permasalahan aborsi yang dilakukan oleh remaja, khususnya di kota Ternate

Herding behavior in the Indonesian Stock Exchange: the roles and contributions of foreign investors during the period 2006 to 2011

Domestic investors in the Indonesian capital market (IDX) tend to be very dependent on the behavior of foreign investors. It is assumed that most of the domestic investors in the IDX are like this, caused by an axiom that the bargaining position of foreign investors is stronger than that of the domestic investors and those of other emerging markets. This study tries to investigate whether the herding behavior exists and whether the assumption that foreign investors have caused instability is true or just a myth during the period 2006-2011.There are three objectives of the study: 1) To prove whether the conduct of domestic investors’ herding behavior in the IDX exists, 2) To prove whether the trading of foreign investors causes the herding behavior and 3) To prove whether the interaction between foreign and domestic investors affect the stock volatility. Using the data from 2006 to 2011, it is found that herding behavior in the IDX exists; moreover, by using VAR analysis, it also indicates that the occurrence of herding behavior is caused by negative feedback trading from foreign investors. The volatility analysis using Parkinson and Garman-Klass methods found the stock volatilities in the IDX increased, caused by the interaction of foreign and domestic investors

PENGUATAN TOLERANSI DALAM PLURALISME KEMASYARAKATAN KELURAHAN MINAKE KECAMATAN TANDUK KALUA KABUPATEN MAMASA

Tulisan ini bertujuan menggambarkan keberagaman masyarakat Mamasa, Kecamatan Tanduk Kalua’ yang erat akan toleransi dalam pluralisme menjadi landasan keharmonian masyarakatnya. Menjadi fenomena yang cukup jarang di temui ditengah modernisasi individualis masyarakat kota. Oleh karenanya dalam mewadahi keberagaman serta Toleransi yang telah mengakar di masyarakat, maka perlu dilakukan untuk dilaksanakan Program Kerja “Penguatan Toleransi” sebagai ajang mempererat dan memperkuat toleransi masyarakat. Metode yang digunakan dalam pengabdian ini yaitu melakukan observasi terhadap masyarakat di Kelurahan Minake guna mendapatkan hasil yang di harapkan. Setelah melakukan observasi melakukan diskusi bersama masyarakat dan beberapa pihak lainnya sehingga hasil dari diskusi bisa dituangkan menjadi program kerja. Selanjutnya program kerja ini bisa dilaksanakan melalui beberapa agenda seperti, Kegiatan di Hari Paskah, Kegiatan di Bulan Suci Ramadhan berupa Buka Bersama SE-Kecamatan Tanduk Kalua dan yang terakhir Kegiatan Turnamen Bola Volly yang mana kegiatan turnamen ini diadakan se- kecamatan Tanduk Kalua’hasil yang diperoleh dari pegebdian ini yaitu, di toleransi di masyarakat dapat lebih erat dan tetap terjaga. Pada Kelurahan Minake sifat toleransi dalam kepluralisme masyarakat masih tetap terjaga

PERAN MASYARAKAT DALAM MENINGKATKAN PEMBANGUNAN DI KELURAHAN PASANGKAYU

Tulisan ini bertujuan untuk memberikan pengalaman, gambaran, dalam bidang membentuk sikap mandiri dan tanggung jawab dalam pelaksanaan kegiatan di Masyarakat pasnag kayu dalam meningkatkan pembangunan. Kegiatan ini merupakan pengabdian kepada suatu masyarakat yang dilakukan di Kelurahan Pasangkayu, Kecamatan Pasangkayu, Kabupaten Mamuju Utara. Dimana kegiatan ini dilakukan secara kerjasama dengan mahasiswa Universitas Negeri Makassar Angkatan XLVIII Tahun 2023. Tujuan pengabdian ini sangat relevan dan memiliki potensi besar untuk memberikan manfaat kepada masyarakat di Kelurahan Pasangkayu. Implementasi ilmu yang diperoleh dari bangku perkuliahan melalui program kerja yang disusun dapat membantu meningkatkan partisipasi masyarakat dalam pembangunan kelurahan tersebut. Pengabdian ini dilakukan melalui beberapa tahapan kegiatan yang harus dilaksanakan yaitu peninjauan lokasi, observasi, perancangan, penyusunan program kerja, pelaksanaan program kerja yang terdiri dari pembuatan tanda pengenal rumah aparat pemerintah kelurahan, melalukan sosialisasi tentang bahaya narkoba, bakti sosial, melakukan kegiatan ramadhan, serta dokumentasi hasil kegiatan. Hasil kegiatan memberikan gambaran bahwa masyarakat dan aparat desa mengapresiasi kegiatan ini serta peran mahasiswa yang sangat membantu masyarakat dalam pembangunan kelurahan pasangkayu

Information Asymmetry And The Role Of Foreign Investors In Daily Transactions During The Crisis; A Study Of Herding In The Indonesian Stock Exchange

The purpose of this study is to prove that there was herding behavior by domestic investors following that of foreign investors in the Indonesian Capital Market (IDX) and that the herding was influenced by information asymmetry. It began when global investors undertook international diversification to the IDX because the returns on their portfolios were not on the efficient frontier during the crisis and because of the low correlation between Indonesia’s economy and the American and European economies. Utilizing the IDX daily transaction data during the years 2009-2011, the herding behavior of domestic investors, which followed that of foreign investors, was tested by Lakonishok models as was the influence of information asymmetry on the herding. It was found that the herding behavior in the IDX occurred in buy, sell or entire herdings (buy and sell). There were 0.40 to 0.55 buy herdings and 0.20 to 0.40 sell herdings during the crisis in 2008 and 2009. Buy herding then continued in 2010 onwards, although with lower intensity (0.05 to 0.20); however, sell herding decreased dramatically, and there has been almost no sell herding since then. Nevertheless, domestic investors did then sell in the opposite strategy, which was to sell when foreign investors tended to buy. Subsequent findings demonstrated that herding occurred with the influence of information asymmetry between domestic and foreign investors

Isu dan Cabaran dalam Pelaksanaan Pendidikan Peringkat Rendah dan Menengah: Pendekatan Malaysia Semasa Pandemik Covid-19

Asas pendidikan khususnya di peringkat rendah dan menengah adalah sangat penting dalam mencorak dan membentuk generasi baharu yang seimbang dari aspek intelektual, emosi, jasmani, rohani dan sahsiah, di samping mempunyai daya pemikiran yang kreatif, kritis dan berdaya saing dalam mempersiapkan diri untuk mendepani transformasi pendidikan di peringkat pengajian tinggi dan melahirkan modal insan yang berpengetahuan dan berkemahiran tinggi serta produktif dalam menghadapi pelbagai cabaran yang mendatang di abad ke-21 selaras dengan hasrat Dasar Pendidikan Negara Walau bagaimanapun, sistem pendidikan yang dilaksanakan di negara ini mengalami perubahan drastik dan terjejas teruk apabila semua sekolah perlu ditutup sepenuhnya berikutan negara berhadapan dengan krisis penularan pandemik Covid-19 yang kini menjadi fenomena yang amat membimbangkan rakyat di seluruh dunia. Situasi ini benar-benar memberi kesan yang mendalam kepada semua pihak berkepentingan terutamanya guru-guru dan murid-murid apabila kaedah pengajaran dan pembelajaran yang dahulunya dijalankan secara bersemuka perlu diubah kepada kaedah pembelajaran dari rumah (home-based learning), di samping keperluan mematuhi Standard Operation Standard (SOP) dan mempraktikkan norma-norma baharu dalam menjalani kehidupan seharian. Kajian ini akan membuat penelitian berhubung strategi yang telah diguna pakai oleh Kementerian Pendidikan Malaysia (KPM) sebagai peneraju sistem pendidikan negara dalam melaksanakan pelbagai inisiatif melalui pendekatan dan kaedah yang terbaik dalam mengatasi isu-isu dan cabaran yang timbul dalam sektor pendidikan, antaranya melaksanakan pendekatan pembelajaran dari rumah, pembatalan dan pindaan tarikh peperiksaan awam, merancang strategi pembukaan semula sekolah selepas tempoh PKP dan pindaan takwim persekolahan tahun 2020 demi memastikan proses pengajaran dan pembelajaran dapat diteruskan dan dalam masa yang sama membantu negara memerangi pandemik Covid-19 dalam tempoh Perintah Kawalan Pergerakan yang sedang dilaksanakan sehingga hari ini

The impact of demographic factors toward customer loyalty: A study on credit card users / Ramli Saad...[et al.]

In today competitive, complex and dynamic environment of the banking industry, the very slight differences which exist in financial services and products together with an increasingly demanding customer have led to a great transformation in the industry. The traditional productoriented bank is becoming increasingly customer-oriented in accordance with the basic principles of relational marketing, which focuses on customer loyalty as its main goal (Gilmore,1997). Thus, the purpose of this paper is to empirically examine the extent to which demographics correlate with service loyalty focusing on credit card service. According to Naresh K. Malhotra (2003), convenience sampling attempts to obtain a sample of convenience elements. Taking this into consideration, sample of 200 respondents were randomly chosen in this survey which 150 respondents gave the feedback. Correlation Pearson test being used to determine the relationship between demographic factors (age, gender, income lc\·el, occupation and li!estylc) and customer loyalty. The result from hypotheses testing has shown that only income level having positive relationship with customer loyalty as compared to other four demographic factors. The evidence behind this statement is because of the value or r achieved in Pearson Correlation Test. The value or r for income factor was 0.223 while for the occupation factor; the r-value was result -0.163 and the rest age, gender and lifestyle do not influence much in the area of study. Thus, this finding is in line with what has been found by East (1995) indicated that shoppers who are more concerned about prices are less loyal, with high income groups being more loyal than low income groups

Employees’ Participation in Decision Making (PDM): a literature survey

Contemporary organizations are forced to find ways to be more flexible and adaptive in order to stay competitive, and the increased importance of employees cannot be over-emphasised. This is reflected in the growing recognition of the employees’ participation in the organisational decision making process (PDM). This study examined the question of employees’ PDM as studied and deliberated in the literature. A total of 32 published articles from year 2010-2014 covering 24 variables provided the basis of this inquiry. The findings revealed that variables that had positive correlations with PDM were gender, education level, job experiences, organizational performance, job satisfaction, job performance, job commitment, perceived supervisor support, perceived organizational support, attitude, psychological ownership, self-efficacy, training, leadership, trust, motivation and productivity. All this reiterated the fact that employees’ PDM was one of the effective tools in enhancing positive outcomes for organisations, and should therefore be given due priority in organisational management