scholarly journals Performance improvement through internal control, experience and individual rank

2019 ◽  
Vol 1 (2) ◽  
pp. 107-119
Author(s):  
Siti Maria Wardayati ◽  
Muhammad Miqdad ◽  
Husnul Irfan Efendi ◽  
Frisma Novela Arisandy
Keyword(s):  
Performance Improvement ◽  
Internal Control ◽  
Individual Rank

scholarly journals Critical Internal Factors Influencing The Centralization Of Stock Procurement Processes In A South African Municipality

2014 ◽  
Vol 13 (6) ◽  
pp. 1341
Author(s):  
Zwelihle Wiseman Nzuza ◽  
Lawrence Mpele Lekhanya
Keyword(s):  
South African ◽  
Performance Improvement ◽  
Internal Control ◽  
Specific Reference ◽  
Clear Understanding ◽  
Internal Factors ◽  
Factors Influencing ◽  
Management Commitment ◽  
The Relationship ◽  
Inbound Logistics

The purpose of this paper was threefold: 1) to examine the internal factors influencing centralization of stock procurement processes, 2) to assess the relationship between demographic factors and staff understanding of Information Communication Technology (ICT) with performance improvement, and 3) to examine the relationship between prevention of corruption with management commitment. A structured questionnaire was used to collect data from 82 members of staff from procurement division in a South African municipality, with specific reference from the KwaZulu-Natal (KZN) Province. A census sampling method was used and a Statistical Package for Social Scientists (SPSS) software was used to analyse the data. The results indicate that ICT, planning tools, communication tools, inbound logistics, and staff competency are the most contributing factors influencing decentralized procurement process of stocks in a South African municipality. Although a hypothesis between performance improvement and gender was rejected, the study showed significance relationships between performance improvement with qualification (p=.035), experience (p=.000), and age (p=.000). It further proved that there is a significance relationship between understanding the ICT and performance improvement (p=.031) and that prevention of corruption is significantly related with management commitment (p=.001). Based on the results, the study recommends that a supporting internal control should be established to ensure that the centralization of stocks by procurement is executed by individuals with clear understanding of inbound logistics, clear communication, commitment, and comprehensive planning. Since the findings of this study are based on 82 members of staff from one South African municipality, it is recommended that a larger sample size may be used in future studies in order to improve accuracy of the results.

scholarly journals The Increase in the Effectiveness of Controlling University Activities

2019 ◽  
Vol 8 (2) ◽  
pp. 1257-1264
Keyword(s):  
Control System ◽  
Performance Improvement ◽  
Internal Control ◽  
Educational Program ◽  
University Ranking ◽  
Foreign Universities ◽  
Russian Universities

This article is based on the characteristics of the control system of the universities in Russia and provides an analysis of existing procedures, forms, and the components of external and internal control. The subjects and objects of control are systematized and the object matrix of the control system of the activities of Russian universities has been developed. The authors offered recommendations on the compilation and use of university ranking, and on the implementation of procedures for the evaluation of university educational program. The implementation of activities proposed by the authors will contribute to the Performance improvement of controlling activities of both Russian and foreign universities.

Impact of the Locus of Causality and Internal Control on the Social Utility of Causal Explanations

2010 ◽  
Vol 69 (3) ◽  
pp. 173-179 ◽  
Author(s):  
Samantha Perrin ◽  
Benoît Testé
Keyword(s):  
Internal Control ◽  
Three Dimensions ◽  
Social Utility ◽  
External Control ◽  
Job Interview ◽  
Locus Of Causality ◽  
Causal Explanations ◽  
Professional Success ◽  
The Social ◽  
Different Types

Research into the norm of internality ( Beauvois & Dubois, 1988 ) has shown that the expression of internal causal explanations is socially valued in social judgment. However, the value attributed to different types of internal explanations (e.g., efforts vs. traits) is far from homogeneous. This study used the Weiner (1979 ) tridimensional model to clarify the factors explaining the social utility attached to internal versus external explanations. Three dimensions were manipulated: locus of causality, controllability, and stability. Participants (N = 180 students) read the explanations expressed by appliants during a job interview. They then described the applicants on the French version of the revised causal dimension scale and rated their future professional success. Results indicated that internal-controllable explanations were the most valued. In addition, perceived internal and external control of explanations were significant predictors of judgments.

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Desa

2018 ◽  
Vol 26 (2) ◽  
pp. 131-143
Author(s):  
Marlinawati Marlinawati ◽  
Dewi Kusuma Wardani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Positive Influence ◽  
Internal Control System ◽  
Speed Up ◽  
Village Government

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal Control System Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population is the village government in Gunungkidul Regency, especially in Gedangsari subdistrict. Criteria of respondents in the study were to village and village apparatus. We use questionnaire to collect data. We use multiple regression with SPSS program version 16.0 to analyze data. We find that quality of human resources and internal control system have a positive influence on the timeliness of village government financial reporting. On the other hand, utilization of information technology does not influence the timeliness of village government financial reporting. These imply that the quality of human resources and internal control system can speed up the preparation of village government financial reporting.

IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL PADA PERUSAHAAN JASA

2019 ◽  
Vol 2 (2) ◽  
pp. 110
Author(s):  
Wahyu Wahyu Wahyu ◽  
Marliyati Marliyati Marliyati ◽  
I. Nyoman Romangsi
Keyword(s):  
Risk Assessment ◽  
Operating Procedure ◽  
Internal Control ◽  
Standard Operating Procedure ◽  
Control Environment ◽  
Service Company ◽  
Standard Operating ◽  
Information And Communication

The aim of this article is to analyze internal control in service company. The analyze used the components of internal control according to COSO: control environment, risk assessment, control activities, information and communication, monitoring. Analysis of internal control used the data obtained through observation, questionnaires, interview, and documentary. Based on this analysis results can be concluded, that the dual positions refer with company SOP (Standard Operating Procedure). Separation of task does not work because that the dual positions. Therefore, the component of control activities applied at company is not in accordance with the component of control activities according to COSO. Nonconformity components still results in very effective internal control because the purpose of the internal control still remains to be achieved even though there are components that are not in accordance with the internal control components according to COSO.

Peningkatan kinerja guru dalam pembelajaran di kelas melalui supervisi edukatif Kolaboratif secara periodik MIS Lawe kongker Tahun pelajaran 2019/2020

2020 ◽  
Vol 1 (3) ◽  
pp. 316-324
Author(s):  
Syukrani Kadir
Keyword(s):  
Student Learning ◽  
Performance Improvement ◽  
Teacher Performance ◽  
Learning Cycle ◽  
Learning Achievement ◽  
Educational Supervision ◽  
Average Action ◽  
Learning Plans

periodically in preparing learning plans, implementing learning, assessing learning achievement, carrying out follow-up assessments of student learning achievement that can improve teacher performance. This performance improvement is through periodic collaborative educational supervision. Based on the results of educational supervision in cycle I and cycle II, teacher performance increased, namely in cycle I, teacher performance in preparing learning plans in cycle I reached 71.98%, while cycle II was 92.44%. Teacher performance in implementing learning cycle I reached 72.44% while cycle II reached 93.81%. Teacher performance in assessing learning achievement in cycle Im reached 81.30% while cycle II was 90.56%. Teacher performance in carrying out follow-up assessments of student learning achievement in the first cycle reached 59.76% while the second cycle was 83.00%. Thus, the average action cycle II was above 75.00%. Based on the results of this study, it can be concluded that the teacher's performance has increased in preparing learning plans, implementing learning, assessing learning achievement, carrying out follow-up assessments of student learning achievement.

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