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THE IMPLEMENTATION OF THE LUDER CONTINGENCY MODEL IN PUBLIC SECTOR ACCOUNTING REFORMS IN INDONESIA Arni Karina; Syamsudin; Muhammad Nur; Kumba Digdowiseiso; Siti Nurain Muhmad
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 5 (2023): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i5.305

Abstract

This research originated from the necessity to gain a comprehensive comprehension of the determinants that impact the achievement of public sector accounting reform, particularly in the Indonesian context. The objective of this study is to investigate the application of the Luder Contingency Model in the specific context of public sector accounting reform in Indonesia. The employed approach entails a Systematic Literature Review, which involves scrutinizing diverse relevant research, encompassing the Luder Contingency Model theory and its implementation in the public sector. The research findings indicate that societal pressure and the demands of globalization are significant factors in promoting public sector accounting reform in Indonesia. The success of reform is influenced by social structural variables of information users, such as their information needs and level of interest in accounting information. Similarly, the attributes of political administration/information providers, such as governance systems and organizational culture, are crucial in facilitating transparency and accountability. Nevertheless, the presence of obstacles in the form of restricted resources and absence of political backing presents significant difficulties. To summarize, while there has been some advancement in the implementation of the Luder Contingency Model, additional endeavors are required to enhance public awareness, allocate sufficient resources, and garner robust political backing in order to achieve successful public sector accounting reform in Indonesia.
OPTIMIZING ORGANIZATIONAL RESILIENCE: A LITERATURE REVIEW ON THE ROLE OF HUMAN RESOURCE MANAGEMENT Dessy Mita Mariana Malau; Muammar Khaddafi; Irawati; Edy Purnomo; M. Oscar; Chikmah Dona Sunita; Rayessandi; Erni Lubis; Syamsudin; Katherine
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 3 No. 3 (2024): FEBRUARY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v3i3.360

Abstract

This study endeavors to explore the intricate connection between Human Resource Management (HRM) practices and Organizational Resilience, with a specific emphasis on dimensions such as leadership, innovation, employee performance, and system satisfaction. Employing a literature review methodology, a comprehensive understanding framework was constructed by examining insights from various prominent studies available in Scopus, ScienceDirect, and ResearchGate journals. The outcomes underscore the pivotal role of HRM in confronting unparalleled challenges, especially during crises like the COVID-19 pandemic. Notably, it was discovered that the quality of systems, information, and services significantly influences user satisfaction within e-learning systems. Furthermore, the characteristics of boards, including board size, the proportion of independent commissioners, and board meeting frequency, exhibit an impact on CSR disclosure in the mining industry. The findings also illuminate the intricate nature of digital HRM transformation, emphasizing the necessity for a holistic approach that encompasses process reengineering, competency development, and organizational culture change. Practical implications emanating from the research involve refining marketing and service strategies based on factors that influence customer satisfaction. In the context of bolstering global competitiveness, the study highlights the pivotal role of knowledge management, emphasizing the imperative to concentrate on knowledge management strategies amidst intensifying global competition. Consequently, this research contributes profound insights, theoretical advancements, and invaluable practical recommendations for prospective research endeavors and HRM practitioners.
THE INFLUENCE OF LOCATION, TIME AND SUPERVISION WITH COMPLAINT HANDLING AS INTERVENTION VARIABLES ON THE EFFECTIVENESS OF PARKING MANAGEMENT IN KARIMUN REGENCY Syamsudin; Ramli; Mohammad Gita Indrawan
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 9 (2025): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i10.1144

Abstract

The contribution of the Karimun Regency Transportation Agency in efforts to increase local revenue in the parking service program for 2023 to 2024 was not realized as targeted, due to problems in handling complaints receiving the lowest score in the SKM and there were significant differences in the achievement of targets in each location zone and at each parking time. Furthermore, the parking management supervision system by the Transportation Department has not been optimally implemented across all areas. This mixed-method research is limited and focused on examining the influence of location zones, time, and supervision with complaint handling as an intervening variable on the effectiveness of parking management. It is concluded that supervision and complaint handling have a significant effect on the effectiveness of parking management, while location zones and time are not significant. Furthermore, location zones and supervision have a significant effect on complaint handling, but time does not. Furthermore, complaint handling is able to significantly intervene in the effect of location zones and supervision on the effectiveness of parking management, but it is not able to significantly intervene in the effect of time on the effectiveness of parking management. It is recommended that the Karimun Regency Transportation Agency optimize officer responses to parking-related issues and balance the duration of vehicle parking with the fees that must be paid by the public. It is recommended that the Karimun Regency Transportation Agency optimize the response of officers to parking-related issues and balance the duration of vehicle parking with the fees that must be paid by the community for parking, by prioritizing suggestions and input from the surrounding community regarding parking that is organized and at times when problems and violations related to parking are likely to occur. as well as to optimize the achievement of targets for each parking time slot that has not been optimally achieved, by identifying problems encountered through the parking-related complaint channel and gathering input from parking service users, to be followed up with solutions and alternatives to optimize the effectiveness of parking management.