scholarly journals Transparency and accountability mechanisms for disaster management funds: A case study

2021 ◽  
Vol 3 (1) ◽  
pp. 12-24
Author(s):  
Ina Liswanty ◽  
Hendi Yogi Prabowo
Keyword(s):  
Disaster Relief ◽  
Secondary Data ◽  
Fast Response ◽  
Primary Data ◽  
Future Research ◽  
Community Culture ◽  
New Strategy ◽  
Axial Coding ◽  
Complementary Value ◽  
Transparency And Accountability

This research was conducted to analyze the improvement in the transparency and accountability mechanism for the management of drought disaster relief funds in the cultural aspect. This research was conducted in the Yogyakarta Special Region Fast Response Foundation (ACT DIY) which is engaged in the management of disaster aid funds. The research method used was a qualitative method with primary data by interviews, and secondary data in the form of documents obtained through the official website of ACT, social media, and supporting documents directly requested from the source. The data analysis techniques employed were three stages of coding; initial coding, axial coding, and selective coding, and continued by constructing analytical maps, matrix coding queries, and framework matrices. In order to manage, integrate, test, and search for patterns and more detailed relationships, NVivo 11 software was employed for assistance. The results demonstrate that understanding community culture is a complementary value in improving the transparency and accountability of a foundation which can be a new strategy in improving transparency and accountability in similar foundations and especially the Yogyakarta Special Region's ACT. Similar research by extending community culture through different cultural theories can also be an opportunity for future research to improve transparency and accountability in managing disaster relief funds.

Strategy for crowdsourcing competitions- aligning seeker, solver and supporter efforts

2019 ◽  
Vol 35 (11) ◽  
pp. 4-6
Author(s):  
B.S. Kiran
Keyword(s):  
Collective Intelligence ◽  
Qualitative Interviews ◽  
Secondary Data ◽  
Primary Data ◽  
Future Research ◽  
Exploratory Research ◽  
Content Type ◽  
Critical Elements ◽  
Innovative Solutions ◽  
Archival Documents

Purpose The paper presents the pros and cons of crowdsourcing competitions and highlights the importance of strategy and collaborative efforts. The study identifies the key stakeholders of crowdsourcing and its critical elements (7Ps) that need to be mapped and managed efficiently for obtaining innovative solutions. Design/methodology/approach The paper draws its insights from the explorative research conducted over a two-year period (2016-18). Qualitative interviews held with competition organizers, participants and innovation intermediaries (Innocentive, Nine Sigma, Skild) provided the primary data. Secondary data came from literature survey and the study of archival documents and competition websites. The study was conducted as a part of doctoral research. Findings Crowdsourcing competitions can help organizations to discover innovative solutions by tapping the power of collective intelligence. However, they need to envision and execute these collaborative initiatives strategically and synergistically. Proper design, managerial buy-in and orchestrated efforts by the triumvirate ‘Seekers, solvers and supporters’ are critical to derive the desired outcomes. Research limitations/implications These findings are the resultant outcomes of an exploratory research. Further investigation can help companies to identify the relative importance of the critical elements identified in the study. Future research on the best practices can amplify the prospects of finding innovative solutions through crowdsourcing competitions. Practical implications Crowdsourcing competitions cannot be used impulsively and indiscriminately. Managers have to carefully align the motive and incentive of different actors. Attention to design and the critical factors identified in the study can enhance the prospects of getting qualitative and innovative submissions from the crowd. Social implications Crowdsourcing competitions have great potential to find innovative solutions for many stubborn global problems. When designed and driven rightly, it can expand the solution mix and accelerate the discovery process. Originality/value The paper highlights the need to converge the efforts for diverse stakeholder in crowdsourcing competitions. There are actionable insights for managers in form of 7 Ps- Purpose, Problem, Prize, Platform, Promotion and Partners. When aligned effectively, it can yield innovation dividends to all. By focusing on these vital factors, companies can fine-tune their crowdsourcing strategy and make the initiative more engaging and create value for all the actors.

scholarly journals Evaluasi Faktor-Faktor Yang Mempengaruhi Performa Implementasi SAP ERP Di Industri Retail

2019 ◽  
Vol 1 (2) ◽  
pp. 111
Author(s):  
Syaiful Bakhri
Keyword(s):  
Secondary Data ◽  
Data Migration ◽  
Primary Data ◽  
Retail Industry ◽  
Future Research ◽  
Case Study Method ◽  
Erp Implementation ◽  
Migration System ◽  
Software Applications

<p><em>This study aims to examine the factors that affect the performance of the ERP implementation. These factors are: the data migration, system documentation, knowledge transfer, system testing, and integration interfaces. These factors can increase the performance of the implementation of ERP software applications that are on retail industry. The case study method in this research is using interviews and direct observation, the object of the interview in this study is Functional modules of SAP ERP. Sources of data derived from primary data and secondary data. The results of this study indicate that factors influence on the performance of retail industry. Therefore, the factors to be considered in order to improve the success of SAP ERP project in the future. The theoretical implications and suggestions for future research are also discussed in the final part of this study. (SB)</em><em></em></p>

scholarly journals Analisis Sistem Pengendalian Internal dalam Mewujudkan Transparansi dan Akuntabilitas pada Badan Kepegawaian Daerah

2020 ◽  
Vol 30 (5) ◽  
pp. 1157
Author(s):  
Farida Setya Arumitha ◽  
Isharijadi Isharijadi ◽  
Farida Styaningrum
Keyword(s):  
Control System ◽  
Internal Control ◽  
Secondary Data ◽  
External Factors ◽  
Primary Data ◽  
Good Program ◽  
Internal Control System ◽  
Qualitative Descriptive ◽  
Program Accountability ◽  
Transparency And Accountability

This study aims to analyze and describe how the internal control system creates transparency and accountability. The study was conducted using qualitative descriptive methods. The data used in this study include primary data and secondary data obtained from interviews and documentation. The results showed that the internal control system carried out in BKD was already good and could realize transparency and accountability but for the elements in the internal control system that is risk assessment still needed to be carried out more optimally because it could not yet realize good program accountability, which can be seen from finding that the program has been determined despite achieving performance achievements of 90% - 100% with a very good predicate, but there are still a number of programs that have not met the target due to external factors. Keywords: Internal Control System; Transparency; Accountability.

Tourist experience on traditional pastries in UNESCO heritage city

2020 ◽  
Vol 122 (12) ◽  
pp. 3885-3897
Author(s):  
Cheng Ling Tan ◽  
Sook Fern Yeo
Keyword(s):  
Service Quality ◽  
Design Methodology ◽  
Large Scale ◽  
Brand Image ◽  
Qualitative Content Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Future Research ◽  
Content Type ◽  
Qualitative Research Design

PurposeIn recent years, the traditional pastries industry has gained popularity among tourists due to the advantage of the pastries location at UNESCO Heritage city, Penang. However, the little research focussed on this particular industry, and there is lack of evidence of the tourists' experience with the traditional pastries and how these attributes affect their revisit decision.Design/methodology/approachThe study utilizes a qualitative research design to gain in-depth understanding on tourists' thought and their repurchase decision. Secondary data were collected via TripAdvisor with 68 tourists who visited the most popular three pastries shops namely, Him Heang, Ghee Hiang and Min Xiang Tai, which are later analysed using qualitative content analysis.FindingsThe findings revealed that tourists generally concerned about the service quality, value, brand image and atmospherics that could affect their repurchasing decision. Particularly, the staff service quality has been viewed as the upmost important attribute to influence the tourists' decision. Therefore, the pastries shops shall ensure that the staff who serve the tourists shall be well trained to satisfy the tourists' enquiry.Research limitations/implicationsThe limitation concerning the interpretation of the secondary data based on the feedbacks and comments of the tourists may derive the bias possibility. Future research might consider the large-scale primary data to extend the findings.Originality/valueLimited research exists on the tourists' experience which affects the repurchasing decision in pastries industry. This study provides valuable information for pastries shops and researchers interested in this area.

scholarly journals The Budgetary Slack Practice in the Indonesian Taxation

2019 ◽  
Vol 54 (4) ◽  
Author(s):  
Ali Muktiyanto ◽  
Rini Dwiyani Hadiwidjaja ◽  
Noorina Hartati
Keyword(s):  
Secondary Data ◽  
Tax Planning ◽  
Primary Data ◽  
Future Research ◽  
Tax Revenue ◽  
Budgetary Slack ◽  
Tax Revenues ◽  
Negative Effect ◽  
And Control ◽  
Taxation System

In the tax office, especially in achieving tax revenue targets, the budgetary slack practice plays an important role in increasing the tax revenue target. The performance of tax office is not effective to achieve the tax target and improve the revenue in Indonesian taxation system. The purpose of this study is to investigate the existence of budgetary slack in the context of Indonesian taxation and to find a correlation between budgetary slack and tax revenue. Even though it is rarely done, this study is also expected to be able to describe the existing budgetary slack and its role to motivate the realization of optimal tax revenues. The design of this study is quantitative through questionnaire from tax offices and civil servants from various tax offices and corresponding analysis of their respondents. The results of this study show that there is a significant negative effect of budgetary slack on tax revenues. The more budgetary slack practice occurs, the more it reduces the growth of tax revenue. This study concluded that all stakeholders in taxation use budgetary slack for motivation and control purposes and the tax authority must improve tax planning, estimates and predictions. Thus, tax offices must continue to increase their tax capacity regarding regulations, organization and governance, and human resources. The future research must include other variables besides budgetary slack that have the potential to affect tax revenues in Indonesia and must develop secondary data-based proxies to measure variables that affect tax revenues to anticipate difficulties in collecting primary data.

scholarly journals Perumusan Strategi dengan Pendekatan Blue Ocean Strategy pada PT Alpha Beta Charlie (ABC)

2021 ◽  
Vol 5 (5) ◽  
pp. 476
Author(s):  
Imam F Arief ◽  
Haris Maupa
Keyword(s):  
Secondary Data ◽  
Decision Makers ◽  
Primary Data ◽  
Analysis Tool ◽  
Strategy Analysis ◽  
Alternative Strategies ◽  
New Strategy ◽  
Alpha Beta ◽  
Operational Activities ◽  
The Stability

The research objective is to design and formulate alternative strategies using the Blue Ocean Strategy approach for PT Alpha Beta Charlie to maintain the stability of operational activities to achieve the company’s vision and mission. The Blue Ocean Strategy challenges companies to get out of the red ocean of coal mining contractor competition by creating a new market space that makes competition becomes irrelevant. In conducting the Blue Ocean Strategy analysis, four stages of the analysis tool are used, TOWS Analysis, Canvas Strategy, Four Action Framework, and Eliminate-Reduce-Raise-Create Grid (ERRC Grid). Furthermore, the output/proposed strategy will be tested with the Blue Ocean Idea (BOI) Index to measure the feasibility of the resulting strategy. The primary data used in this study came from interviews with decision-makers. As secondary data used internal data/company reports. Based on TOWS Analysis, SO strategy is obtained, which means using internal strengths to take advantage of existing opportunities. Strategy reformulation was carried out by synthesizing the proposed strategy (SO) with the Blue Ocean Strategy which resulted in seven new strategy items that have met the rules of the Blue Ocean Idea (BOI) Index in terms of Buyer Utility, Price, Cost, and Adoption for PT Alpha Beta Charlie. The new proposed strategy is expected to take the company out of the red ocean competition with its competitors. Tujuan penelitian adalah merancang dan merumuskan strategi alternatif dengan menggunakan pendekatan Blue Ocean Strategy untuk PT Alpha Beta Charlie untuk menjaga kestabilan kegiatan operasional guna mencapai visi dan misi perusahaan. Blue Ocean Strategy menantang perusahaan untuk keluar dari samudra merah persaingan kontraktor penambangan batu bara dengan menciptakan ruang pasar baru yang membuat persaingan menjadi tidak relevan. Dalam melakukan analisis Blue Ocean Strategy, digunakan empat tahapan alat analisis yaitu Analisis TOWS, Canvas Strategy, Four Action Framework, dan Eliminate-Reduce-Raise-Create Grid (ERRC Grid). Selanjutnya usulan strategi akan diuji dengan Indeks Blue Ocean Idea (BOI) untuk mengukur kelayakan strategi. Data primer yang digunakan dalam penelitian ini berasal dari wawancara kepada pengambil keputusan diperusahaan. Sebagai data sekunder digunakan data internal / laporan perusahaan. Berdasarkan Analisis TOWS diperoleh strategi SO yang artinya menggunakan kekuatan internal untuk memanfaatkan peluang yang ada. Reformulasi strategi dilakukan dengan mensintesis usulan strategi (SO) dengan strategi samudra biru yang menghasilkan tujuh item strategi baru yang memenuhi kaidah Indeks Blue Ocean Idea (BOI) dalam hal Utilitas Pembeli, Harga, Biaya, dan Adopsi untuk PT Alpha Beta Charlie. Strategi baru yang diusulkan diharapkan dapat membawa perusahaan keluar dari persaingan samudra merah dengan para pesaingnya.

scholarly journals Pengaruh Administrasi Perpajakan, Kualitas Layanan Fiskus, Terhadap Perilaku Wajib Pajak Dan Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Badan Di Kantor Pelayanan Pajak Kota Malang Selatan 2015)

2019 ◽  
Vol 6 (1) ◽  
pp. 64
Author(s):  
Muhammad Yusril ◽  
M Awaluddin
Keyword(s):  
Quality Of Service ◽  
Sampling Method ◽  
Secondary Data ◽  
Primary Data ◽  
Future Research ◽  
Tax Administration ◽  
The Public ◽  
The Government

The research was motivated by the demands of the increasing government revenues, especially in the sector of taxation, both form all repair and fundamental change in all aspects of taxation. One of them is the demans on taxpayer compliance. Taxpayer compliance in implementing the tax obligations can not be separated from the role of the tax administration system that has been determined by the government and also the attitude of the public taxpayer itself. In addition, one of the efforts that are not less important is the government’s efforts in improving taxpayer satisfaction through improved quality of service performed by the tax authorities which is expected to have an impact on taxpayer compliance. This study aims to determine the effect of the tax administration and the quality of service performed by tax authorities to taxpayer compliance is mediated by the behavior of taxpayer. This research is explanatory reseach using a quantitative approach. This data using primary data sources are derived from filling the questionnaire and interviews whit taxpayer that registered in tax office south Malang and assisted with a variety of relevant secondary data. Data were collected using accidental sampling method and analyzed by using path analysis in SPSS version 20. The results showed that both the tax administration, the quality of service performed by the tax authorities, and the behavior of taxpayer directly have a significant impact on taxpayer compliance. The results also show that the tax administration and the the quality of service performed by the tax authorities has a significant effect when mediated through the behavior of taxpayer. Therefore, based on the reseach that has been done, then all hypotheses that have been constructed in this study is acceptable. Various limitations faced by researchers is expected to become a challenge for future research to obtain reseach results further illustrate the factor that influence the increase taxpayer compliance.

scholarly journals Transparency and Accountability of Local Government by Internet Financial Reporting in Ex Besuki Residency

2017 ◽  
Vol 2 (1) ◽  
pp. 31-37
Author(s):  
Isti Fadah ◽  
Astri Kurniawati ◽  
Purnamie Titisari
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Information Disclosure ◽  
Central Government ◽  
Public Information ◽  
Secondary Data ◽  
Primary Data ◽  
Government Website ◽  
Transparency And Accountability

Objective - The objective of this research to describe and explore transparency and accountability of local government in Ex Besuki Residency by Internet Financial Reporting and evaluate the implementation of the Law on Public Information Disclosure. Ex Besuki Residency is called an administration area in East Java which consists of local government Banyuwangi, Jember, Bondowoso, and Situbondo in the Dutch East Indies era. Methodology/Technique - This research is a qualitative non-interactive (non-interactive inquiry) research by using phenomenological approach. This research uses content analysis to analyze Local Government website content appearance related to Internet Financial Reporting. This research uses primary and secondary data. Primary data is in form of observation result in local government website appearance. Secondary data is in form of Internet Financial Reporting obtained by downloading on local government website. Findings - The results show there is no local government to show its Internet Financial Reporting in full. No publication of most categories of Internet Financial Reporting means reduced accessibility and understanding of Internet Financial Reporting. Novelty - The paper identifies that accountability and transparency of local governments to the central government through the State Audit Board opinion was not yet able to make local government to be accountable and transparent to the public. Type of Paper Review Keywords: Transparency, Accountability, Local Government, Internet Financial Reporting, Public Information Disclosure. JEL Classification: D82, H83.

scholarly journals Peranan marketing public relations Bukalapak.com dalam mempertahankan brand reputation melalui kegiatan integrated marketing communications

2019 ◽  
Vol 2 (1) ◽  
pp. 1-12
Author(s):  
Astrid Haryanti ◽  
Siti Dewi Sri Ratna Sari
Keyword(s):  
Public Relations ◽  
Participant Observation ◽  
Direct Marketing ◽  
Personal Selling ◽  
Secondary Data ◽  
Primary Data ◽  
Integrated Marketing ◽  
Structured Interviews ◽  
Brand Reputation ◽  
Axial Coding

This study used a qualitative approach with descriptive research by describing each activity of IMC strategy which had been carried out by Bukalapak.com’s MPR. The primary data collecting methods used semi structured interviews and non-participant observation. The secondary data used company profile, news from internet and journals. The data method analysis in this study used coding techniques with open coding, axial coding and selective coding. To validate the data, this study used triangulation technique by using the source. The results of this study is the MPR of Bukalapak.com used several integrated marketing communication activities such as advertising, public relations, sales promotions, sponsorship, interactive marketing, direct marketing and personal selling to maintain the brand reputation as a leading e-commerce company in Indonesia.

scholarly journals The extent possibility of implementing balanced scorecard within manufacturing industries sector in Sulaymaneyah Governorate

2017 ◽  
Vol 3 (3) ◽  
pp. 371
Author(s):  
Farooq H Muhammad
Keyword(s):  
Performance Management ◽  
Balanced Scorecard ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Industrial Sector ◽  
Primary Data ◽  
Future Research ◽  
Theoretical Concepts ◽  
The Balanced Scorecard ◽  
Industrial Enterprises

This research is part of a broader investigation into disclosing the reasons behind the impossibility of applying advanced management techniques and tools in developing countries. The aim of this research is to find out the availability of requirements and then obstacles in applying the balanced scorecard method in the manufacturing sector because of the importance of this sector in economic development. The importance of choosing the province of Sulaymaneyah as a research population place is due to according to the industrial indicators of the Kurdistan Region Statistics Authority and the Iraq's Central Statistics Organization; the province is considered a more developed model in the industrial sector in Iraq and contains high proportion of small, medium and large, miscellaneous enterprises. The research adopted an analytical descriptive method, where secondary data was collected through a comprehensive survey and access to what was written previously on relevant and then collecting primary data through conducting the questionnaire, in addition to field visits and access to the archive of information on these projects in the relevant directorates. Then the descriptive and inferential statistics were used to organize, display and analyze the data and to arrive at accurate results and realistic conclusions and so that the researcher formulated a set of recommendations according to the conclusions. The results showed that the financial perspective remains the highest priority among all other perspectives (Customers, Internal processes, learning and growth) perspective. And most of the firms lack strategic management and they do not have the basic requirements and there are actually a number of obstacles to the application of this tool. It is expected that the results and recommendations help the decision makers of industrial enterprises to adopt and move towards the implementation of the Balanced Scorecard more broadly.  The results of the research confirm some of the prevailing theoretical concepts and recommendations provide possible solutions or help for institutional changes to enhance performance management generally. Finally, the numbers of the future research were proposed.

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