فهرست مطالب

  • Volume:6 Issue: 6, 2019
  • تاریخ انتشار: 1398/04/09
  • تعداد عناوین: 5
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  • Jumadi* Pages 427-435

    The creating benefit of the tourism industry if the tourism industry can be creating good management with Management Organization (DMO) and development good relationship with stakeholder connectivity. Aim to the research to evaluation of the effect of stakeholder connectivity toward of Indonesia DMO. This research based on quantitative research to test the research hypothesis and reveal the factors affecting stakeholder connectivity toward Indonesia DMO. The sample size of the research 137 with propulsive sampling and the main instrument is questionnaire. The data analysis to use examine hypothesis with IBM SPSS Software 25 Version. The result of the investigations show that the stakeholder connectivity can be influence toward Indonesia DMO. The indicator of successful DMO if the DMO can be good relationship with stakeholder connectivity therefore to the increase relationship with the: academic, business, hotel & restaurant, tour guide, agriculture, handy craft and tour operator.

    Keywords: Relationship, stakeholder connectivity, collaboration, government, DMO, satisfaction
  • Nur Anissa*, Mukhlasin, Thio Anastasia Petronila Pages 436-453

    Real earnings management reflects management intervention to manipulate earnings based on the company's normal business activities. This intervention is veiled and difficult to detect so it requires specialist auditors who expertise in industrial business practices. In the agency theory, the quality auditors representing external governance serves to reduce asymmetric information between management and shareholders and minimize agency costs. Auditor quality is determined by the auditor's ability and independence to detect abnormal business practices. Industry specialization auditors have the competence, expertise, and skills to find out whether or not there are abnormal business practices for the purpose of earnings manipulation. Meanwhile, client importance that reflects the level of economic dependence of the auditor on the client encourages the auditor to be ignorant or tolerant of manipulation of business activities for the purpose of management opportunism. This research was conducted on manufacturing and trading companies listed on the Indonesia Stock Exchange in the 2012-2016 period. Observation is carried out on 430 data and analysis by multiple linear regression. The test results prove that the auditors of industrial specialization have a negative effect on real earnings management. Client importance also proved to have a positive effect on real earnings management.

    Keywords: Real Earnings Management, Auditor Industry Specialization, Client Importance
  • Chijioke Ekechukwu*, Paulinus Chigozie Mbah Pages 454-466

    This study assesses the impact of e-banking on Nigeria’s economic growth between 2008 and 2018. It examines the impact of Mobile transfer; Point of Sale (POS); and Automated Teller Machine (ATM) on economic growth. Expost-facto research design was adopted wherein data was generated from Central Bank of Nigeria’s (CBN) statistical bulletin for various years, 2008 - 2018. Augmented Dickey-Fuller Unit Root test statistic, error-correction mechanism, Heteroscedasticity Breusch-Pagan-Godfrey Test, and Durbin-watson tests were used to analyse the data. The result of analysis reveals that Mobile Transfer and Point of Sales (POS) have both negative and positive impacts on the Real Gross Domestic Product (RGDP) for different years; while the Automated Teller Machine (ATM) exhibited strong positive impact on the Real Gross Domestic Product (RGDP). The implication of these finding for stakeholders and researchers in the banking industry and national economy includes its exposition of prevailing factors hindering the impact of e-banking regime, the need for urgent policy to resolve them and pursue aggressive public awareness campaigns of e-banking.

    Keywords: E-banking, mobile transfer, Point of Sale, Automated Teller Machine, economic growth, Real Gross Domestic Product
  • Novia Zahrah*, Azelin Aziz, Siti Norasyikin Abdul Hamid Pages 467-476

    The aim of this study is to investigate the relationship between supervisor support and job performance among nurses. On the basis of self-reported data from 718 Staff Nurses in Malaysia’s public hospitals, this study found that there is no significant relationship between supervisor support and job performance. This finding indicates that the supervisors were not able to provide the necessary support they need and indicates that the support given to each staff may seem not to work well with many staff. Thus, health care institutions must play a better role in coordinating and providing training for nursing supervisors in order for them to give their subordinates great support.

    Keywords: Supervisor Support, Job Performance, Nurses, Public Hospitals
  • Ugwu Kelechi Enyinna*, Osisioma E. Hilda, Nzewi N. Hope Pages 477-495

    This study explored the relationship between Intellectual Capital Management and Career Development of Female Managers in Private sector Anambra State, Nigeria. Correlation survey design was used to test the relationship between the independent and dependent variables. The total population of study comprised of 120 female staff of the selected private sector (First Bank, United Bank for Africa, Access Bank and Fidelity Bank). The target population of the study comprised of lower and middle level female managers of the selected organizations. The hypotheses were tested and analyzed using Pearson Product Moment Correlation. The results showed that, there exists a significant negative relationship between Intellectual Capital variable (employee knowledge) and Career Development (gender stereotyping) of female managers. It is therefore, recommended that organizations need to introduce diversity gender programme to educate employees about the dangers of work place discrimination and importance of accommodating people from different background (gender and race). We, advocate that human resources’ managers need to introduce family support programmes to help women with family responsibilities balance between work and family matters.

    Keywords: Intellectual Capital, Employee Knowledge, Statistical Discrimination, Gender Stereotyping, Career Development