EVALUASI KINERJA KEUANGAN DAERAH MENGGUNAKAN METODE VALUE FOR MONEY (STUDI PADA DINAS PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA BANDA ACEH)

ABSTRAKPenelitian ini bertujuan untuk mengukur kinerja Dinas Pengelolaan Keuangan dan Aset Daerah (DPKAD) Kota Banda Aceh berdasarkan konsep value for money, yang meliputi ekonomi, efisiensi dan efektivitas. Penelitian ini menggunakan data laporan keuangan DPKAD Kota Banda Aceh tahun 2013 dan 2014. Hasil penelitian menunjukkan bahwa kinerja DPKAD Kota Banda Aceh ekonomi karena menghasilkan rasio dibawah 80%, artinya DPKAD berhasil dalam mengendalikan biaya-biaya yang dikeluarkan sehingga terjadinya penghematan dan produktif. Dilihat dari efisiensi dan efektivitas, kinerja DPKAD telah efisien dan efektif. Hal ini berarti DPKAD telah mampu mengelola sumber daya keuangan daerah dengan baik dan berhasil dalam menentukan target penerimaan Kota Banda Aceh.Kata Kunci: value for money, ekonomi, efisiensi, efektivita

Hope for the best, prepare for the worst: barriers to service innovation

Purpose Despite the growing scholarly interest in service innovation and its associated benefits for organizations, research into the barriers to developing new services remains scant. In addition, most of these studies have been mainly conducted at the firm level, failing to incorporate macro forces in the industry. To fill this gap, this study aims to investigate major industry trends as well as organizational attributes that affect organizations’ capability in designing innovative services. Design/methodology/approach A qualitative approach was used. In all, 21 semi-structured interviews with senior executives in different banks were conducted to collect data. Data were analyzed through thematic analysis. Findings The results of this study suggest that privatization, technological shortcomings, legislative inefficiencies and deposit orientation instead of market orientation were major industry trends that affect service innovation. Furthermore, ambiguity in knowledge management regimes, silo mentality and the absence of a collaborative organizational culture, growing need to focus on human capital and risk aversion were the main organizational attributes that should be addressed for effective service innovation. Practical implications Service innovation is a strategic asset for organizations. To effectively leverage the benefits, managers should have an end-to-end approach toward the subject. The findings of this study would inform managers of different obstacles in the development of new services from an organizational and industry-wide perspective. Based on the outputs of the interviews and a thorough review of the literature, managerial implications are presented. Originality/value This study is one of the few studies that explores service innovation challenges at both macro and micro levels of analysis, providing a more holistic view of the phenomenon in the context of service organizations

Adaptive optimal slip ratio estimator for effective braking on a non-uniform condition road

In this paper, an adaptive algorithm is developed which senses the road condition change and estimates a (time-varying) optimal braking slip ratio. This is conducted by two on-line simultaneously operating tire-road friction-curve slope calculators: one based on the accelerometer output and the other based on the wheel speed. The required vehicle speed is estimated using a robust sliding-mode observer. Enforcement of the online optimal braking reference is left to an adaptive sliding mode controller to cope with the system strong nonlinearity, time dependency and the speed and friction-coefficient estimation errors. The algorithm is applied to a half model car and the braking performance is examined. The results indicate that the proposed algorithm substantially reduces the stopping time and distance. The performance of the algorithm is verified using different vehicle initial speeds and especially non-uniform road condition where 8% improvement versus the nonadaptive optimal slip ratio algorithm is recorded

How leadership affects organisational citizenship behaviour – a study of independent hotels

Purpose: The purpose of this study is to examine the factors that managers in independent hotels can influence to improve organisational citizenship behaviour (OCB) by examining the relationship between leadership style and OCB through newly developed balanced organisational culture and trust variables. Unlike most studies, which have been on chain hotels, this study investigates these relationships in independent hotels in Iran. Additionally, organisational size was also included in the study. Design/methodology/approach: Using information from Ministry of Cultural Heritage, Handicrafts and Tourism 160 independent hotels were identified and approached. A survey was assembled using well-known instruments. 392 usable questionnaires, out of 1150 distributed, were collected from employees and analysed using SEM. Findings: Contrary to previous studies, we found that in this context neither transformational nor transactional leadership affects trust directly but only through balanced organisational culture and only transactional leadership had a direct relationship with OCB. Also, organisational size had a moderating effect on the relationship between trust and OCB. Originality/value: We add to the theoretical literature dealing with the different behaviour of constructs developed in a Western context in other contexts and suggests that hotel managers in a collectivist culture, like Iran, who want to build OCB can do so by creating organisational culture conditions (Balanced Organisational Culture) that foster trust between managers and their subordinate

How leadership affects organisational citizenship behaviour – a study of independent hotels

Purpose: The purpose of this study is to examine the factors that managers in independent hotels can influence to improve organisational citizenship behaviour (OCB) by examining the relationship between leadership style and OCB through newly developed balanced organisational culture and trust variables. Unlike most studies, which have been on chain hotels, this study investigates these relationships in independent hotels in Iran. Additionally, organisational size was also included in the study. Design/methodology/approach: Using information from Ministry of Cultural Heritage, Handicrafts and Tourism 160 independent hotels were identified and approached. A survey was assembled using well-known instruments. 392 usable questionnaires, out of 1150 distributed, were collected from employees and analysed using SEM. Findings: Contrary to previous studies, we found that in this context neither transformational nor transactional leadership affects trust directly but only through balanced organisational culture and only transactional leadership had a direct relationship with OCB. Also, organisational size had a moderating effect on the relationship between trust and OCB. Originality/value: We add to the theoretical literature dealing with the different behaviour of constructs developed in a Western context in other contexts and suggests that hotel managers in a collectivist culture, like Iran, who want to build OCB can do so by creating organisational culture conditions (Balanced Organisational Culture) that foster trust between managers and their subordinates

Phytochemicals, Antioxidant and Antifungal Properties of Acorus calamus, Curcuma mangga, and Allium sativum

The purpose of this study to determine the content of phytochemicals, antioxidant and antifungal properties of the combination of Acorus calamus, Curcuma mangga, and Allium sativum. This research was descriptive qualitative, extractions were done by maceration method with ethanol with 3 different combinations (C1, C2 and C3). Phytochemical test reagent included 4 kinds of test, namely: alkaloids, flavonoids, triterpenoids, saponins and tannins. As for the antioxidant test, the method used was DPPH. The concentration used at 25, 50, 100, 200, and 400 ppm. As for the antifungal test conducted on Candida albicans with Kirby-Bauer disc methods with a concentration of 100%, followed by the MIC and MBC test with a concentration of 50%, 25%, 12.5%, 6.25%, 3.13%, 1.56%, 0.78% and 0.39%. Phytochemical test results indicated the presence of the alkaloids, flavonoids and triterpenoids compounds in 3 different combinations (C1, C2 and C3). The highest antioxidant levels founded in C1 (61.75) followed by C3 (47.94) and the lowest levels founded in C2 (42.76). The antifungal test showed the inhibitory zone against C.  albicans. The highest inhibitory zone was found in C1 at 5.44 ± 1.78 mm (medium category), followed by C2 at  4.08 ± 0.86 mm (medium category), and C3 at 3.05 ± 0.23 mm (medium category). As for the minimum inhibitory concentration (MIC) value got on the concentration of 0:39% and minimum fungisidal concentration (MFC) values were at a concentration of 0.78%.    Key word: Acorus calamu, Allium sativum, Curcuma manga, Antioxidant, antifungal, Candida albican

Comparison of the effectiveness and safety of formoterol versus salmeterol in the treatment of patients with asthma: A systematic review and meta-analysis

Background: Formoterol and salmeterol are two long-acting β2-agonists given by inhalation, with bronchodilating eff ects lasting for at least 12 h after a single administration. Formoterol has a faster onset of action compared with salmeterol. Th e aim of this study was to perform a systematic review and meta-analysis on the data published from previous review in order to calculate pooled estimates of eff ectiveness and safety assessment of formoterol and salmeterol in treatment of patients with asthma. Materials and Methods: In this study, we conducted an electronic search for medical citation databases including Cochrane, PubMed, Scopus, PsycInfo, and IranMedex. Besides manual search of the databases that record randomized clinical trials, conference proceedings, and journals related to asthma were included. Studies were evaluated by two independent people based on inclusion and exclusion criteria, and the common outcomes of studies were entered into the RevMan 5.0.1 software, after evaluation of studies and extraction of data from them; and in cases where there were homogeneous studies, meta-analysis was performed, and for heterogeneous studies, the results were reported qualitatively. Results: Of the 1539 studies initially found, 13 were included in the study. According to the meta-analysis conducted, no signifi cant diff erence was found between the inhalation of formoterol 12 μg and salmeterol 50 μg in the two outcomes of mean forced expiratory volume 1 s (FEV1), 12 h after inhalation of medication and Borg score (A frequently used scale for quantifying breathlessness) after inhalation of medication. In addition, salmeterol was more eff ective than formoterol in the two outcomes of percent decrease in FEV1 after inhalation of methacholine and the number of days without an attack. Since the two outcomes of FEV1 30-60 min after inhalation of medication and morning peak expiratory fl ow after inhalation of medication were heterogeneous, they had no meta-analysis capabilities, and its results were reported qualitatively. Conclusion: Th e data from included studies shows that, more effi cacy has been achieved with Salmeterol, especially in some outcomes such as the percent decrease in FEV1 after inhalation of Methacholine, and the number of days without an attack; and therefore, the administration of Salmeterol seems to be benefi cial for patients, compared with Formoterol. © 2015 Journal of Research in Medical Sciences

First insight into the drug resistance pattern of Mycobacterium tuberculosis in Dohuk, Iraq: Using spoligotyping and MIRU-VNTR to characterize multidrug resistant strains

SummaryThe objectives of this study were to determine drug resistance pattern in new and previously treated tuberculosis (TB) patients, to assess function of TB control program, and to characterize multidrug resistant TB (MDR-TB) by molecular fingerprinting methods. Anti-micorbial susceptibility testing (AST) to the first line anti-TB drugs was performed on Löwenstein–Jensen (middlebrook 7H10) medium according to the proportion method. Molecular fingerprinting of all MDR strains was performed by spoligotyping and MIRU-VNTR. Mycobacterium tuberculosis strains were isolated from 53 Iraqi patients with pulmonary TB. Thirty eight patients (71.7%) tested cases, and 15 (28.3%) were previously treated. Four of the 38 new cases (10.5%) had resistant, of which 3 (7.9%) were MDR. Eight (53.3%) of the 15 previously treated patients had resistant strains, of which 7 (46.7%) were MDR. Spoligotyping of MDR strains showed CAS family (40%) as the predominant genotype. Using MIRU-VNTR typing, all isolates had a unique profile. MDR-TB prevalence is higher among previously treated patients than among the new cases. The many drug resistant strains, in absence of evidence of recent transmission and in combination with the many previously treated cases, highlight the need for an improved control program, coupled with a need to improve detection rate and early diagnosis of MDR-TB