Performance measurement is used as a basis for assessing the success and failure of implementing activities. Quality human resources affect the performance of each auditor. Quality of supervision must fulfill criterion under regulations is required. The research objective was to test whether responsibility, independence, expertise, and compliance with the code of ethics affected the inspectorate auditors performance in regional governments in East Java. Research data collection was carried out by the survey method by the snowball method to distribute questionnaires to respondents. Forty seven filled questionnaires were analyzed using partial least squares. There are four hypotheses tested. Based on the test results, it can be concluded that there is an influence of responsibility, independence, competence, and compliance on the regional inspectorate auditors performance. Auditors who comply with the code of ethics can increase auditor professionalism. The higher the professionalism, the better the auditor can consider finding possible deviations. The research implication is that adherence to the established standards improves the quality of audit performance. Therefore, continuous efforts are needed to enhance competence and compliance with the auditing apparatus standards to produce quality regional financial statements. Alwan Sri Kustono "Determinants of Auditor Performance at the Regional Inspectorate: Evidence from East Java – Indonesia" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-1 , December 2020, URL: https://www.ijtsrd.com/papers/ijtsrd35822.pdf Paper URL : https://www.ijtsrd.com/economics/accounting/35822/determinants-of-auditor-performance-at-the-regional-inspectorate-evidence-from-east-java-– -indonesia/alwan-sri-kustono
Drivers of e business value creation inIJMIT JOURNAL
With the development and growth of internet, its applications of e-banking, e-commerce, and e-business
became irreplaceable channels regarding its fast access, rich content, and smooth interactivity. High
investments are paid toward improving the quality of service offered by the banks. This paper is dedicated
to empirically investigating the drivers of e-Business value creation in the Jordanian banking sector. This
work summarizes the main differences among employees of Jordanian and foreign bank regarding their
perspectives. Many of the competing foreign banks to the Jordanian banks are enforced with huge financial
capital, having long periods of banking practices and are employing cutting-edge technologies and tools.
To minimize the technological gap, Jordanian banks are working hard to develop their e-Business services.
This in one hand has to enhance their trust, satisfaction, and commitment toward existing customers and
entice new comers on other hand. Based on business model of Amit and Zott, i.e. the four constructs of e-
Value framework (efficiency, complementarities, lock-in, and novelty), four hypotheses have been
formulated to test the differences in the drivers of e-Business value creation between Jordanian and foreign
banks. A survey questionnaire in a form of paper-and-pencil was delivered personally to 200 employees
from four main Jordanian banks and 200 employees from four foreign banks working in Jordan. The
questionnaire was formed and constructed to test the proposed hypotheses. the findings in this study based
on the SEM and T-test analyses, revealed important implications that will help banks’ managers to make
well-informed decisions and policies regarding investments and resources allocation for implementing e-
Business strategies and ventures. The paper concludes with discussing the importance of these findings for
practitioners and for future research on value accrued from e-Business services.
A STUDY ON PERCEPTION OF INTERNET BANKING USERS SERVICE QUALITY - A STRUCTURA...IAEME Publication
The purpose of the study is to identify the perceptions of Internet banking (IB) users in Tamil Nadu using technology acceptance model (TAM) by incorporating service quality as external variable. The study found that both the TAM variables – perceived ease of use (PEOU) and perceived usefulness (PU). A total of 380 questionnaires were distributed for internet banking customers and 336 were returned (resulting 88.42 percentage of response rate). The results confirm that the all six dimensions (Website attribute, Reliability, Responsiveness, Fulfillment, Efficiency and Privacy) are distinct constructs. The results also indicate that internet banking service quality consisting of six dimensions has appropriate reliability and each dimension has a significant relationship with internet banking service quality. The efficiency of banking website is the important aspect of internet banking service quality. The finding found that the relationship between internet banking service quality, perceived ease of use and perceived usefulness are significant. This study proposes a model to understand the effect of internet banking service quality on perceived ease of use and perceived usefulness in developing country. The constructs truly reflect the dynamism of customers’ banking relationship and a better understanding the attitude on internet banking will help the bankers in implementing more effective marketing strategies.
COMPLEMENTARY ASSETS AND VALUE CREATION BEYOND INFORMATION TECHNOLOGY INVESTM...ijmvsc
This work was aimed at analyzing the relationships between some selected complementary assets (independent variables) and some specified benefits/value creation (dependent variables), beyond Information Technology (IT) investments in an organizational setting. The purpose was to determine
significant complementary assets that impact greatly on value creation beyond IT investments.With 175 questionnaires sent to IT project and program managers of companies in the Telecom industry in Ghana, and analyzed,the following findings were revealed: for value creation beyond IT investments to be
achieved, the staff must be computer literate, there must be the availability of experts and firms around to help in resolving IT problems quickly and timely that crop up, and the staff must be empowered to be innovative with IT. Again, the results showed that most of the complementary assets employed in this work, tend to favor benefits of Improved staff morale and Improved business processes. Also, one of the strongest positive relationships was found to exist between “supportive organizational culture that values efficiency and effectiveness” as predictor variable and “service/product quality” as response
variable.
Competitive Intelligence and Organizationa Performance in Selected Deposit Mo...ijtsrd
This research investigates competitive intelligence and organizational performance in Nigeria with a particular reference to deposit money banks in South-East, Nigeria. The invisibility of competitive intelligence units in these banks necessitated this research. The objectives of this study are: To empirically investigate the influence of competitor intelligence on market share and the effect of customer intelligence on quality service delivery. Survey research design was adopted. The data generated were analyzed using Simple Regression Analysis. The results revealed that competitor intelligence had a significant positive influence on market share and also customer intelligence had a significant positive effect on quality service delivery. The study recommended that Banks should establish competitive intelligence departments that will frequently help them gather relevant and timely information about their competitors and customers so as to enable them formulate strategies and make informed and effective decisions at all times. Ndubuisi-Okolo Purity Uzoamaka | Theresa Anigbogu | Ike Ijeoma Chidimma."Competitive Intelligence and Organizationa Performance in Selected Deposit Money Banks in South-East, Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-1 | Issue-6 , October 2017, URL: http://www.ijtsrd.com/papers/ijtsrd2503.pdf http://www.ijtsrd.com/management/management-development/2503/competitive-intelligence-and-organizationa-performance-in-selected-deposit-money-banks-in-south-east-nigeria/ndubuisi-okolo-purity-uzoamaka
Investigating the Influence of E-HRM Practices on Organizational Performance:...Dr. Amarjeet Singh
Electronic Human Resource Management (E-HRM) came into existence as a result of the evolution of new technology and it leads to eliminating the administrative burden on HR professionals. Financial institutions are the heart of the financial stability of the economy. Nowadays most financial institutions are widely adopting E-HRM practices in order to achieve sustainable competitive advantage. However, it has been observed that there is a lack of empirical studies regarding this phenomenon in the Sri Lankan context. The main contribution of this study is to enrich the knowledge and investigate the impact of E-HRM practices on organizational performance under the mediation role of organizational agility. Thus, the study focusses on to examine how E-HRM impacts organizational performance, and to determine the mediating role of organizational agility between E-HRM and OP. Questionnaires were distributed by using a convenience sampling method to collect primary data from 40 financial institutions in Sri Lanka. Data analysis was performed using Pearson correlation analysis, regression analysis, descriptive statistics, Baron and Kenny mediator analysis method, and Sobel test. Results of the analysis indicated that E-HRM practices significantly and positively impact organizational performance while organizational agility mediates the relationship between E-HRM practices and OP. Outcomes of this study provided implications like enhancing available literature, to understand the real impact of E-HRM on organizational performance to HR managers. This study also suggests some further research areas for future research.
Drivers of e business value creation inIJMIT JOURNAL
With the development and growth of internet, its applications of e-banking, e-commerce, and e-business
became irreplaceable channels regarding its fast access, rich content, and smooth interactivity. High
investments are paid toward improving the quality of service offered by the banks. This paper is dedicated
to empirically investigating the drivers of e-Business value creation in the Jordanian banking sector. This
work summarizes the main differences among employees of Jordanian and foreign bank regarding their
perspectives. Many of the competing foreign banks to the Jordanian banks are enforced with huge financial
capital, having long periods of banking practices and are employing cutting-edge technologies and tools.
To minimize the technological gap, Jordanian banks are working hard to develop their e-Business services.
This in one hand has to enhance their trust, satisfaction, and commitment toward existing customers and
entice new comers on other hand. Based on business model of Amit and Zott, i.e. the four constructs of e-
Value framework (efficiency, complementarities, lock-in, and novelty), four hypotheses have been
formulated to test the differences in the drivers of e-Business value creation between Jordanian and foreign
banks. A survey questionnaire in a form of paper-and-pencil was delivered personally to 200 employees
from four main Jordanian banks and 200 employees from four foreign banks working in Jordan. The
questionnaire was formed and constructed to test the proposed hypotheses. the findings in this study based
on the SEM and T-test analyses, revealed important implications that will help banks’ managers to make
well-informed decisions and policies regarding investments and resources allocation for implementing e-
Business strategies and ventures. The paper concludes with discussing the importance of these findings for
practitioners and for future research on value accrued from e-Business services.
A STUDY ON PERCEPTION OF INTERNET BANKING USERS SERVICE QUALITY - A STRUCTURA...IAEME Publication
The purpose of the study is to identify the perceptions of Internet banking (IB) users in Tamil Nadu using technology acceptance model (TAM) by incorporating service quality as external variable. The study found that both the TAM variables – perceived ease of use (PEOU) and perceived usefulness (PU). A total of 380 questionnaires were distributed for internet banking customers and 336 were returned (resulting 88.42 percentage of response rate). The results confirm that the all six dimensions (Website attribute, Reliability, Responsiveness, Fulfillment, Efficiency and Privacy) are distinct constructs. The results also indicate that internet banking service quality consisting of six dimensions has appropriate reliability and each dimension has a significant relationship with internet banking service quality. The efficiency of banking website is the important aspect of internet banking service quality. The finding found that the relationship between internet banking service quality, perceived ease of use and perceived usefulness are significant. This study proposes a model to understand the effect of internet banking service quality on perceived ease of use and perceived usefulness in developing country. The constructs truly reflect the dynamism of customers’ banking relationship and a better understanding the attitude on internet banking will help the bankers in implementing more effective marketing strategies.
COMPLEMENTARY ASSETS AND VALUE CREATION BEYOND INFORMATION TECHNOLOGY INVESTM...ijmvsc
This work was aimed at analyzing the relationships between some selected complementary assets (independent variables) and some specified benefits/value creation (dependent variables), beyond Information Technology (IT) investments in an organizational setting. The purpose was to determine
significant complementary assets that impact greatly on value creation beyond IT investments.With 175 questionnaires sent to IT project and program managers of companies in the Telecom industry in Ghana, and analyzed,the following findings were revealed: for value creation beyond IT investments to be
achieved, the staff must be computer literate, there must be the availability of experts and firms around to help in resolving IT problems quickly and timely that crop up, and the staff must be empowered to be innovative with IT. Again, the results showed that most of the complementary assets employed in this work, tend to favor benefits of Improved staff morale and Improved business processes. Also, one of the strongest positive relationships was found to exist between “supportive organizational culture that values efficiency and effectiveness” as predictor variable and “service/product quality” as response
variable.
Competitive Intelligence and Organizationa Performance in Selected Deposit Mo...ijtsrd
This research investigates competitive intelligence and organizational performance in Nigeria with a particular reference to deposit money banks in South-East, Nigeria. The invisibility of competitive intelligence units in these banks necessitated this research. The objectives of this study are: To empirically investigate the influence of competitor intelligence on market share and the effect of customer intelligence on quality service delivery. Survey research design was adopted. The data generated were analyzed using Simple Regression Analysis. The results revealed that competitor intelligence had a significant positive influence on market share and also customer intelligence had a significant positive effect on quality service delivery. The study recommended that Banks should establish competitive intelligence departments that will frequently help them gather relevant and timely information about their competitors and customers so as to enable them formulate strategies and make informed and effective decisions at all times. Ndubuisi-Okolo Purity Uzoamaka | Theresa Anigbogu | Ike Ijeoma Chidimma."Competitive Intelligence and Organizationa Performance in Selected Deposit Money Banks in South-East, Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-1 | Issue-6 , October 2017, URL: http://www.ijtsrd.com/papers/ijtsrd2503.pdf http://www.ijtsrd.com/management/management-development/2503/competitive-intelligence-and-organizationa-performance-in-selected-deposit-money-banks-in-south-east-nigeria/ndubuisi-okolo-purity-uzoamaka
Investigating the Influence of E-HRM Practices on Organizational Performance:...Dr. Amarjeet Singh
Electronic Human Resource Management (E-HRM) came into existence as a result of the evolution of new technology and it leads to eliminating the administrative burden on HR professionals. Financial institutions are the heart of the financial stability of the economy. Nowadays most financial institutions are widely adopting E-HRM practices in order to achieve sustainable competitive advantage. However, it has been observed that there is a lack of empirical studies regarding this phenomenon in the Sri Lankan context. The main contribution of this study is to enrich the knowledge and investigate the impact of E-HRM practices on organizational performance under the mediation role of organizational agility. Thus, the study focusses on to examine how E-HRM impacts organizational performance, and to determine the mediating role of organizational agility between E-HRM and OP. Questionnaires were distributed by using a convenience sampling method to collect primary data from 40 financial institutions in Sri Lanka. Data analysis was performed using Pearson correlation analysis, regression analysis, descriptive statistics, Baron and Kenny mediator analysis method, and Sobel test. Results of the analysis indicated that E-HRM practices significantly and positively impact organizational performance while organizational agility mediates the relationship between E-HRM practices and OP. Outcomes of this study provided implications like enhancing available literature, to understand the real impact of E-HRM on organizational performance to HR managers. This study also suggests some further research areas for future research.
This research aims to study consumer’s behavior on buying online car casualty insurance. The sample group was 400 respondents which were selected by convenience sampling method. Questionnaires were used as a research instrument while chi square was used as a statistical tool for the hypothesis testing.The research revealed two major findings which were 1)there were significant differences between customer’s technological acceptance and consumer’s behavior on buying online car casualty insurance and 2) there were significant differences between customer’s trust and consumer’s behavior as well.
PREDICTIVE BUSINESS INTELLIGENCE: CONSUMER GOODS SALES FORECASTING USING ARTI...IAEME Publication
Business competition between manufacturing businesses in Indonesia is getting
tighter along with the development of businesses from competing companies that have
similar businesses. One strategy that can be applied by this company is Business
Intelligence, that is by utilizing the data that is already available to help in better
decision making, such as decisions based on facts stored in the data, precisely namely
the lack of errors in the presentation of reports, and fast that is, cut down on the time
for making the usual report. The method proposed by the author is a method that can
be used to predict sales value based on existing sales data (sales forecasting). By
implementing Business Intelligence and data mining, companies can learn from the
data that has been collected, can evaluate the performance of the sales department,
can understand market trends from the products sold, and can predict future sales
levels. In addition, Business Intelligence can display detailed transaction data
recapitulation quickly.
Application of Big Data in Enterprise Managementijtsrd
With the continuous development of information technology, enterprises have gradually entered the era of big data. How to analyze the complex data and find out the useful information to promote the development of enterprises is becoming more and more important in the modernization of science and technology. This paper expounds the importance and existing problems of big data application in enterprise management, and briefly analyzes and discusses its application in enterprises and its future development direction and trend. With the rapid development of Internet of things, cloud computing and other information technology, the world ushered in the era of big data. It has become a trend to promote the deep integration of Internet, big data, artificial intelligence and real economy. Due to the rapid development of economy, the amount of data information generated in the process of consumption and production is very large. Under the traditional management mode, enterprises cannot meet the needs of the current social and economic development. However, the application of big data technology in enterprises can achieve better analysis and Research on these data information, so as to provide reliable data basis for enterprises to carry out various business management decisions. Feng GUO | Hui-lin QIN "Application of Big Data in Enterprise Management" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-4 , June 2021, URL: https://www.ijtsrd.compapers/ijtsrd43622.pdf Paper URL: https://www.ijtsrd.commanagement/business-economics/43622/application-of-big-data-in-enterprise-management/feng-guo
DIGITALIZATION AND DIGITAL TRANSFORMATION IN TAKING THE OMAN ACADEMIC ACCREDI...IAEME Publication
Higher Education Institutions across the world will have to take a digital route in imparting knowledge and skills to the students’ community. The world got stunned when it was hit by COVID- 19. Business Sectors were exploring alternative methodologies for continuing their business activities. Business Units had started investing huge amount of money on digitalizing and digital transformation of their processes, so that could keep moving ahead in the market achieving their goals and objectives. Likewise, educational institutions were also thinking extensively about the learning support to be extended for the students’ community to learn and to progress. Educational institutions also had to take up the same route of using internet technologies extensively to reach out students’ community. So, digitalization and digital transformation have become the essence now. Educational institutions have taken Internet Technologies as one of the key routes for imparting education and providing allied services to students. This trend would continue to be dominating and replacing the conventional teaching practices soon. Education Institutions need to re-orient their operations like teaching and learning, staff and student services, marketing, governance, industry-community engagement, digitally. For educational institutions, data concerning students, pass outs, graduating, placements etc are of vital importance for evaluating their strategic plans and preparing action plans accordingly. The government of Sultanate of Oman has allocated approximately 1.58 billion Omani Riyals in 2018 for providing quality education that is on par with international standards. (Press Reader, 2019), which shows its commitment towards enhancing the quality of higher education. The Higher Educational Institutions in Sultanate of Oman have been implementing internet-based technologies in teaching and learning during COVID – 19 period. They have been in favour of digitalizing teaching and learning and academic support services. Educational Institutions in Oman must be accredited by Oman Accreditation Authority, an apex accreditation authority. The apex authority is prescribing certain standards to be complied with by the educational institutions to have been certified as an accredited and excellent academic service providers in the country. So, there exists a good scope for the use of digital technologies in educational institutions in rendering various educational services like serving alumni, gathering data about students’ issues, identifying industry requirements in making plans about new offerings etc. Use of digital technologies would help higher educational institutions achieving its objectives and goals without many hardships.
Electronic Customer Relationship Management and Consumer Behaviour (A Study o...IJRTEMJOURNAL
The study focuses on electronic customer relationship management and consumer behavior with
special emphasis on diamond bank Plc. Retail financial services in all markets, including emerging markets, are
undergoing major transformation that is driven by change, deregulation and customer sophistication. Electronic
Customer service and specifically online customer relationship management in particular is crucial to attaining
a sustainable competitive advantage, in the market place. The main objective of the study is to examine the effect
of electronic customer relationship management on customer patronage. A survey design was adopted for the
study and one hundred and ninety copies of structured questionnaire were used as primary data collection
instrument which was distributed to customers of diamond bank in the study area. However, the postulated
hypotheses were tested by employing the Pearson product moment Correlation Coefficient (PPMCC) statistical
tool which was facilitated by the statistical packages for social sciences (SPSS). The study however showed that
a significant relationship exists between e-CRM and consumer behavior. Furthermore, it was found that amongst
the dimensions of e-CRM, e-commitment and e-satisfaction impacts more significantly on customer patronage.
The study therefore concludes that Nigerian money deposit banks should increase their electronic platform
strategies since they commensurably impact on their level of customer patronage. However, the study
recommended that the key to efficient performance of Nigeria banking industry is hinged on their ability to
identify, attract, retain and develop their customers better than competitors and could be achieved by improved
e-trust, e-commitment and e-satisfaction. Limitation and suggestion for further studies was given.
Critical Success Factors for Effective Internal Auditing: A Case of the Offic...FinancialMarketCorpo
The main aim of this study was to investigate on the critical success factors for effective internal auditing.
Internal auditing is the backbone of internal control in an organization. Although challenges exist on internal audit
in the public of sector, there are success factors for effective internal auditing. The investigation mainly focused on
the case at the Office Auditor General that audits all the public sector offices in Namibia.
The Management team and the internal auditors at the office were the source for the required data to the
researcher questionnaires through google form. The study used empirical literature to identify the critical success factors to effective internal auditing function at the Office of Auditor General. The factors were identified
and categorized into models that were developed from the study. The outcomes were presented in frequency
tables and charts obtained from the data analysis. The results of the study show that management support
and good management practice, adequate well-trained and competent internal audit staff, functional board of
directors, internal policies and control are the critical successful factors to effective internal auditing. However,
management support and good management practice play a vital role among the identified factors. The study
recommended that the Office of the Auditor General should support internal auditing roles by facilitating the internal auditing work and recruit more skilled and qualified internal auditors to increase the effectiveness of internal
auditing.
THE EFFECT OF SERVICE INFLUENCE FACTORS ON PERCEIVED USEFULNESS AND USE SATIS...IAEME Publication
The convergence of advanced technologies such as AI, IoT, and BigData with medical technology also has changed medical services significantly. Particularly digital healthcare services have developed in the untact settings by the COVID-19 pandemic. This study aims to examine factors that affect the usefulness of such digital health care services perceived by users and their use satisfaction. The study defines the ‘personal influence factor, ‘information quality factor,’ and ‘social impact factor’ that affect digital healthcare service use and empirically analyzes the effects of such factors on perceived usefulness and use satisfaction. A survey was conducted among 364 individuals who used digital healthcare services in Korea, and then statistical analysis results were derived. Hence analysis results show that personal influence factors and social impact factors positively affected perceived usefulness while information quality factors did not. In addition, it turned out that personal influence factors and information quality factors had positive effects on use satisfaction while social impact factors did not affect use satisfaction. The above-stated results suggest that when it comes to digital healthcare service, personal influence factors concerning the experience of product or service use affected perceived usefulness and use satisfaction, social impact factors affected perceived usefulness, and information quality factors affected use satisfaction to a significant degree.
Prospective factors to involve in different e business models in bangladeshRizwan Rebate
Many Bangladeshi companies currently distribute their images through the Internet to clients all over the world, but the monetary transactions take place through conventional means. Some companies put messages on bulletin board, on ' internet yellow pages' with email links, and sometimes web pages, but there never is a place to submit a credit card. This is because currently the government does not permit credit card charges over the internet. However, the ISPs in Bangladesh do have the technology for e-business, e-business and are anticipating governmental approval in near future. In this circumstances, prospective factors will gain advantages for companies before involving in e-business. We have identified few questions to be answered-
1) What are different e-business models in Bangladesh?
2) What are the benefits behind involving in e-business in Bangladesh?
3) What are the prospects in current e-business models in Bangladesh?
Banking Sector plays a key role in investment, growth, and in the development of different industries around the world. Because accounting information systems (AIS) play a key role in determining the degree of success, and affect the competitive position of commercial banks in a world that characterized with globalization, these systems need more investigation.
Adopting Customer Centric Approach towards Customer Relationship Management i...ijtsrd
As the Indian economy focuses on future growth models, its railway system has been an integral part of this, undergoing a phased transformation since January 2018. The railways are set to progress towards a modern, efficient, and digitized network with a focus on improving insights, efficiencies, and capabilities. By 2030, the Indian government plans to spend US 70 billion to upgrade its railway network into an electric and digitized platform. It is also opening the state owned conglomerate to private companies for operating passenger trains, manufacturing coaches and locomotives, and redeveloping railway stations. While funds have been allocated to revamp various railways projects, the Indian Railways continues to face three big challenges under investment for the creation of infrastructure, people management, and the need for technology upgrade. Pradeep Kumar "Adopting Customer Centric Approach towards Customer Relationship Management in Reference to North-Eastern Railways" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-4 , June 2021, URL: https://www.ijtsrd.compapers/ijtsrd43740.pdf Paper URL: https://www.ijtsrd.commanagement/consumer-behaviour/43740/adopting-customer-centric-approach-towards-customer-relationship-management-in-reference-to-northeastern-railways/pradeep-kumar
Strategy for Technology Transfer and Research Results Commercialization in Un...YogeshIJTSRD
In the globalization stage, there has been an increasing interest in the determinants and outcomes of successful technology transfer and commercialization of research results. In this study, An evaluation framework which crosses technology transfer services and research results commercialization in University has been created. We found that research based business idea generation increase at a faster rate for professors with private sector work experience who have more time for research in their positions. The article ends with a discussion of our empirical findings and its implications for support activities related to technology transfer and commercialization of research results. Dr. Le Nguyen Doan Khoi "Strategy for Technology Transfer and Research Results Commercialization in University" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-5 , August 2021, URL: https://www.ijtsrd.com/papers/ijtsrd44945.pdf Paper URL: https://www.ijtsrd.com/management/randd-management/44945/strategy-for-technology-transfer-and-research-results-commercialization-in-university/dr-le-nguyen-doan-khoi
Online Technology and Marketing of Financial Services in Nigeria: An Impact A...IOSR Journals
This study extracts and analyse basic information from Service providers and customers reporting the performance and challenges of online marketing of financial services in Nigeria. Staff and customers of twelve (12) out of the leading financial institutions in Nigeria, with track records of online activities were purposively sampled with the aid of structured questionnaires, to elicit ex post facto facts for use in this study. The resultant data were analysed with the use of descriptive statistics and Pearson Correlation Coefficient using statistical package for social sciences (SPSS), version 16. The study reveals low impact; meaning the country has not realises her full potentials in harnessing online technology for marketing of financial services. It also reveals incidence of challenges associated with implementation and performance of online marketing of financial services in Nigeria which include fluctuation in online services due to poor infrastructure, high rate of online fraudsters, slim awareness on the part of the customers, e-payment bottleneck, among others. Finally, this study expounds a number of management options to stimulate the impacts of online technology in marketing financial services in Nigeria.
Knowledge Report - Making Retail a preferred employment choice in the digital world by Anil Talreja, Partner M&A Tax, Deloitte India & Sucheta Hota, Director, Human Capital Consulting, Deloitte
The Effect of Working Experience, Integrity, Competence, and Organizational C...iosrjce
External There search objectives are to seek empirical evidence about the influence of personal
characteristics of the auditor to the audit quality. The population in this study is the auditor who worked on
owned companies in Libya. The data used in this research is the primary data. For the analysis used validity
and reliability test as instrument test. This research used regression analysis and for hypothesis test used F test
and t test. From the result of the research showed that work experience, integrity, competence and commitment
to organizational has significant influence to audit quality. Work experience has the biggest value of arithmetic
and beta coefficient. Hence, the Integrity variable has the strongest influence instead of another variables so
that variable Work experience has a dominant influence toward quality of audit results.
Evaluation of the Auditors Competency in Implementing the Auditing at the Ins...theijes
The results of this research indicate that the auditors competency at the Inspectorate Kendari City is adequate. This is evidenced by the spread of questionnaires that answered by the respondents under five indicator, namely the background of education, technical competence, the JFA certification and continuing education and training , the experience of the audit and skill. The fifth indicator that can increase the auditors competency. This research is aimed to evaluation of the auditors competency at Inspectorate Kendari City the implement the audit. Data collection tekhniques used in research by using questionnaire, interview and documentation. As for sample in this research are auditor and PPUPD at Inspectorate Kendari City that as many as 28 respondents. Data sources used the primary data and secondary data. The methods used data analysis is descriptive analysis
This research aims to study consumer’s behavior on buying online car casualty insurance. The sample group was 400 respondents which were selected by convenience sampling method. Questionnaires were used as a research instrument while chi square was used as a statistical tool for the hypothesis testing.The research revealed two major findings which were 1)there were significant differences between customer’s technological acceptance and consumer’s behavior on buying online car casualty insurance and 2) there were significant differences between customer’s trust and consumer’s behavior as well.
PREDICTIVE BUSINESS INTELLIGENCE: CONSUMER GOODS SALES FORECASTING USING ARTI...IAEME Publication
Business competition between manufacturing businesses in Indonesia is getting
tighter along with the development of businesses from competing companies that have
similar businesses. One strategy that can be applied by this company is Business
Intelligence, that is by utilizing the data that is already available to help in better
decision making, such as decisions based on facts stored in the data, precisely namely
the lack of errors in the presentation of reports, and fast that is, cut down on the time
for making the usual report. The method proposed by the author is a method that can
be used to predict sales value based on existing sales data (sales forecasting). By
implementing Business Intelligence and data mining, companies can learn from the
data that has been collected, can evaluate the performance of the sales department,
can understand market trends from the products sold, and can predict future sales
levels. In addition, Business Intelligence can display detailed transaction data
recapitulation quickly.
Application of Big Data in Enterprise Managementijtsrd
With the continuous development of information technology, enterprises have gradually entered the era of big data. How to analyze the complex data and find out the useful information to promote the development of enterprises is becoming more and more important in the modernization of science and technology. This paper expounds the importance and existing problems of big data application in enterprise management, and briefly analyzes and discusses its application in enterprises and its future development direction and trend. With the rapid development of Internet of things, cloud computing and other information technology, the world ushered in the era of big data. It has become a trend to promote the deep integration of Internet, big data, artificial intelligence and real economy. Due to the rapid development of economy, the amount of data information generated in the process of consumption and production is very large. Under the traditional management mode, enterprises cannot meet the needs of the current social and economic development. However, the application of big data technology in enterprises can achieve better analysis and Research on these data information, so as to provide reliable data basis for enterprises to carry out various business management decisions. Feng GUO | Hui-lin QIN "Application of Big Data in Enterprise Management" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-4 , June 2021, URL: https://www.ijtsrd.compapers/ijtsrd43622.pdf Paper URL: https://www.ijtsrd.commanagement/business-economics/43622/application-of-big-data-in-enterprise-management/feng-guo
DIGITALIZATION AND DIGITAL TRANSFORMATION IN TAKING THE OMAN ACADEMIC ACCREDI...IAEME Publication
Higher Education Institutions across the world will have to take a digital route in imparting knowledge and skills to the students’ community. The world got stunned when it was hit by COVID- 19. Business Sectors were exploring alternative methodologies for continuing their business activities. Business Units had started investing huge amount of money on digitalizing and digital transformation of their processes, so that could keep moving ahead in the market achieving their goals and objectives. Likewise, educational institutions were also thinking extensively about the learning support to be extended for the students’ community to learn and to progress. Educational institutions also had to take up the same route of using internet technologies extensively to reach out students’ community. So, digitalization and digital transformation have become the essence now. Educational institutions have taken Internet Technologies as one of the key routes for imparting education and providing allied services to students. This trend would continue to be dominating and replacing the conventional teaching practices soon. Education Institutions need to re-orient their operations like teaching and learning, staff and student services, marketing, governance, industry-community engagement, digitally. For educational institutions, data concerning students, pass outs, graduating, placements etc are of vital importance for evaluating their strategic plans and preparing action plans accordingly. The government of Sultanate of Oman has allocated approximately 1.58 billion Omani Riyals in 2018 for providing quality education that is on par with international standards. (Press Reader, 2019), which shows its commitment towards enhancing the quality of higher education. The Higher Educational Institutions in Sultanate of Oman have been implementing internet-based technologies in teaching and learning during COVID – 19 period. They have been in favour of digitalizing teaching and learning and academic support services. Educational Institutions in Oman must be accredited by Oman Accreditation Authority, an apex accreditation authority. The apex authority is prescribing certain standards to be complied with by the educational institutions to have been certified as an accredited and excellent academic service providers in the country. So, there exists a good scope for the use of digital technologies in educational institutions in rendering various educational services like serving alumni, gathering data about students’ issues, identifying industry requirements in making plans about new offerings etc. Use of digital technologies would help higher educational institutions achieving its objectives and goals without many hardships.
Electronic Customer Relationship Management and Consumer Behaviour (A Study o...IJRTEMJOURNAL
The study focuses on electronic customer relationship management and consumer behavior with
special emphasis on diamond bank Plc. Retail financial services in all markets, including emerging markets, are
undergoing major transformation that is driven by change, deregulation and customer sophistication. Electronic
Customer service and specifically online customer relationship management in particular is crucial to attaining
a sustainable competitive advantage, in the market place. The main objective of the study is to examine the effect
of electronic customer relationship management on customer patronage. A survey design was adopted for the
study and one hundred and ninety copies of structured questionnaire were used as primary data collection
instrument which was distributed to customers of diamond bank in the study area. However, the postulated
hypotheses were tested by employing the Pearson product moment Correlation Coefficient (PPMCC) statistical
tool which was facilitated by the statistical packages for social sciences (SPSS). The study however showed that
a significant relationship exists between e-CRM and consumer behavior. Furthermore, it was found that amongst
the dimensions of e-CRM, e-commitment and e-satisfaction impacts more significantly on customer patronage.
The study therefore concludes that Nigerian money deposit banks should increase their electronic platform
strategies since they commensurably impact on their level of customer patronage. However, the study
recommended that the key to efficient performance of Nigeria banking industry is hinged on their ability to
identify, attract, retain and develop their customers better than competitors and could be achieved by improved
e-trust, e-commitment and e-satisfaction. Limitation and suggestion for further studies was given.
Critical Success Factors for Effective Internal Auditing: A Case of the Offic...FinancialMarketCorpo
The main aim of this study was to investigate on the critical success factors for effective internal auditing.
Internal auditing is the backbone of internal control in an organization. Although challenges exist on internal audit
in the public of sector, there are success factors for effective internal auditing. The investigation mainly focused on
the case at the Office Auditor General that audits all the public sector offices in Namibia.
The Management team and the internal auditors at the office were the source for the required data to the
researcher questionnaires through google form. The study used empirical literature to identify the critical success factors to effective internal auditing function at the Office of Auditor General. The factors were identified
and categorized into models that were developed from the study. The outcomes were presented in frequency
tables and charts obtained from the data analysis. The results of the study show that management support
and good management practice, adequate well-trained and competent internal audit staff, functional board of
directors, internal policies and control are the critical successful factors to effective internal auditing. However,
management support and good management practice play a vital role among the identified factors. The study
recommended that the Office of the Auditor General should support internal auditing roles by facilitating the internal auditing work and recruit more skilled and qualified internal auditors to increase the effectiveness of internal
auditing.
THE EFFECT OF SERVICE INFLUENCE FACTORS ON PERCEIVED USEFULNESS AND USE SATIS...IAEME Publication
The convergence of advanced technologies such as AI, IoT, and BigData with medical technology also has changed medical services significantly. Particularly digital healthcare services have developed in the untact settings by the COVID-19 pandemic. This study aims to examine factors that affect the usefulness of such digital health care services perceived by users and their use satisfaction. The study defines the ‘personal influence factor, ‘information quality factor,’ and ‘social impact factor’ that affect digital healthcare service use and empirically analyzes the effects of such factors on perceived usefulness and use satisfaction. A survey was conducted among 364 individuals who used digital healthcare services in Korea, and then statistical analysis results were derived. Hence analysis results show that personal influence factors and social impact factors positively affected perceived usefulness while information quality factors did not. In addition, it turned out that personal influence factors and information quality factors had positive effects on use satisfaction while social impact factors did not affect use satisfaction. The above-stated results suggest that when it comes to digital healthcare service, personal influence factors concerning the experience of product or service use affected perceived usefulness and use satisfaction, social impact factors affected perceived usefulness, and information quality factors affected use satisfaction to a significant degree.
Prospective factors to involve in different e business models in bangladeshRizwan Rebate
Many Bangladeshi companies currently distribute their images through the Internet to clients all over the world, but the monetary transactions take place through conventional means. Some companies put messages on bulletin board, on ' internet yellow pages' with email links, and sometimes web pages, but there never is a place to submit a credit card. This is because currently the government does not permit credit card charges over the internet. However, the ISPs in Bangladesh do have the technology for e-business, e-business and are anticipating governmental approval in near future. In this circumstances, prospective factors will gain advantages for companies before involving in e-business. We have identified few questions to be answered-
1) What are different e-business models in Bangladesh?
2) What are the benefits behind involving in e-business in Bangladesh?
3) What are the prospects in current e-business models in Bangladesh?
Banking Sector plays a key role in investment, growth, and in the development of different industries around the world. Because accounting information systems (AIS) play a key role in determining the degree of success, and affect the competitive position of commercial banks in a world that characterized with globalization, these systems need more investigation.
Adopting Customer Centric Approach towards Customer Relationship Management i...ijtsrd
As the Indian economy focuses on future growth models, its railway system has been an integral part of this, undergoing a phased transformation since January 2018. The railways are set to progress towards a modern, efficient, and digitized network with a focus on improving insights, efficiencies, and capabilities. By 2030, the Indian government plans to spend US 70 billion to upgrade its railway network into an electric and digitized platform. It is also opening the state owned conglomerate to private companies for operating passenger trains, manufacturing coaches and locomotives, and redeveloping railway stations. While funds have been allocated to revamp various railways projects, the Indian Railways continues to face three big challenges under investment for the creation of infrastructure, people management, and the need for technology upgrade. Pradeep Kumar "Adopting Customer Centric Approach towards Customer Relationship Management in Reference to North-Eastern Railways" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-4 , June 2021, URL: https://www.ijtsrd.compapers/ijtsrd43740.pdf Paper URL: https://www.ijtsrd.commanagement/consumer-behaviour/43740/adopting-customer-centric-approach-towards-customer-relationship-management-in-reference-to-northeastern-railways/pradeep-kumar
Strategy for Technology Transfer and Research Results Commercialization in Un...YogeshIJTSRD
In the globalization stage, there has been an increasing interest in the determinants and outcomes of successful technology transfer and commercialization of research results. In this study, An evaluation framework which crosses technology transfer services and research results commercialization in University has been created. We found that research based business idea generation increase at a faster rate for professors with private sector work experience who have more time for research in their positions. The article ends with a discussion of our empirical findings and its implications for support activities related to technology transfer and commercialization of research results. Dr. Le Nguyen Doan Khoi "Strategy for Technology Transfer and Research Results Commercialization in University" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-5 , August 2021, URL: https://www.ijtsrd.com/papers/ijtsrd44945.pdf Paper URL: https://www.ijtsrd.com/management/randd-management/44945/strategy-for-technology-transfer-and-research-results-commercialization-in-university/dr-le-nguyen-doan-khoi
Online Technology and Marketing of Financial Services in Nigeria: An Impact A...IOSR Journals
This study extracts and analyse basic information from Service providers and customers reporting the performance and challenges of online marketing of financial services in Nigeria. Staff and customers of twelve (12) out of the leading financial institutions in Nigeria, with track records of online activities were purposively sampled with the aid of structured questionnaires, to elicit ex post facto facts for use in this study. The resultant data were analysed with the use of descriptive statistics and Pearson Correlation Coefficient using statistical package for social sciences (SPSS), version 16. The study reveals low impact; meaning the country has not realises her full potentials in harnessing online technology for marketing of financial services. It also reveals incidence of challenges associated with implementation and performance of online marketing of financial services in Nigeria which include fluctuation in online services due to poor infrastructure, high rate of online fraudsters, slim awareness on the part of the customers, e-payment bottleneck, among others. Finally, this study expounds a number of management options to stimulate the impacts of online technology in marketing financial services in Nigeria.
Knowledge Report - Making Retail a preferred employment choice in the digital world by Anil Talreja, Partner M&A Tax, Deloitte India & Sucheta Hota, Director, Human Capital Consulting, Deloitte
The Effect of Working Experience, Integrity, Competence, and Organizational C...iosrjce
External There search objectives are to seek empirical evidence about the influence of personal
characteristics of the auditor to the audit quality. The population in this study is the auditor who worked on
owned companies in Libya. The data used in this research is the primary data. For the analysis used validity
and reliability test as instrument test. This research used regression analysis and for hypothesis test used F test
and t test. From the result of the research showed that work experience, integrity, competence and commitment
to organizational has significant influence to audit quality. Work experience has the biggest value of arithmetic
and beta coefficient. Hence, the Integrity variable has the strongest influence instead of another variables so
that variable Work experience has a dominant influence toward quality of audit results.
Evaluation of the Auditors Competency in Implementing the Auditing at the Ins...theijes
The results of this research indicate that the auditors competency at the Inspectorate Kendari City is adequate. This is evidenced by the spread of questionnaires that answered by the respondents under five indicator, namely the background of education, technical competence, the JFA certification and continuing education and training , the experience of the audit and skill. The fifth indicator that can increase the auditors competency. This research is aimed to evaluation of the auditors competency at Inspectorate Kendari City the implement the audit. Data collection tekhniques used in research by using questionnaire, interview and documentation. As for sample in this research are auditor and PPUPD at Inspectorate Kendari City that as many as 28 respondents. Data sources used the primary data and secondary data. The methods used data analysis is descriptive analysis
The effect of risk based audit approach on the implementation of internal co...inventionjournals
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online
The Effect of Financial Report Review with Auditor Competence on the Quality ...AJHSSR Journal
ABSTRACT : The Inspector General of the Ministry of Defense of the Republic of Indonesia is the
Government Internal Audit Tool (APIP), whose task is to review the financial reports of the Ministry of Defense
of the Republic of Indonesia. Audit The Ministry of Defense periodically conducts audits of financial reports
every semester, the purpose of which is to provide limited assurance that the annual accounts of the Ministry of
Defense of the Republic of Indonesia are prepared and presented in accordance with government regulations.
Accounting standard requirements as the basis for issuing a statement of responsibility to the Minister of
Defense. Based on the results of temporary observations made at this time, the implementation of financial
status audits at the Ministry of Defense of the Republic of Indonesia is carried out in such a way that it is hoped
that it will have a positive impact on quality improvement. review financial reports. This research was
conducted by collecting basic information from respondents by distributing questionnaires. Questionnaires were
distributed to selected respondents. The respondents to this research are auditors from the Ministry of Defense
of the Republic of Indonesia. The aim of the survey was to determine the attitudes of the respondents as
measured by a Likert scale (Likert-Rensis Method). The Likert scale used in this study consists of five scales,
with each scale getting its own score. Multiple linear regression is used to determine the impact of each variable.
The aim of this research is to see the relationship between the auditor's expertise in auditing financial statements
and improving the quality of financial report assessment. The results of testing the hypothesis indicate that the
quality of financial statements is influenced by the implementation of audits and auditor competence.
Keywords: Review Implementation, Auditor Competency, Financial Statement Review Quality
Effect of Weaknesses of the Internal Control Systems And NonCompliance With S...IJERA Editor
The purpose of this study was to see whether there is an influence of Weaknesses of the Internal Control System and Non-compliance With Statutory Provisions on the audit opinion of the audit board. The weakness of the internal control system measured by the audit findings Audit Board consisting of weaknesses of the accounting control system and reporting, and weaknesses of the budget implementation control system and weaknesses of the internal control structure. While non-compliance with statutory provisions are measured based on the audit findings Audit Board consisting of local loss, the potential loss of local , lack of receipt, administration, waste, inefficiency and ineffectiveness. This study is a survey of the region of the provincial government of DKI Jakarta and Banten for 2010 to 2014. Samples in this study were all the Local Government Unit that generate financial reports of local governments totaling nine units, so this study is census research, in the sense that the entire population sampled. Data analysis method used is the ordinal logistic regression because the dependent variable is the rank (category) and the data is not normal. From the results of the data analysis and discussion, it can be concluded that the weaknesses of the internal control system and non-compliance with statutory provisions affect the audit opinion of the audit board either jointly or partially.
Effect of Weaknesses of the Internal Control Systems And NonCompliance With S...IJERA Editor
The purpose of this study was to see whether there is an influence of Weaknesses of the Internal Control System and Non-compliance With Statutory Provisions on the audit opinion of the audit board. The weakness of the internal control system measured by the audit findings Audit Board consisting of weaknesses of the accounting control system and reporting, and weaknesses of the budget implementation control system and weaknesses of the internal control structure. While non-compliance with statutory provisions are measured based on the audit findings Audit Board consisting of local loss, the potential loss of local , lack of receipt, administration, waste, inefficiency and ineffectiveness. This study is a survey of the region of the provincial government of DKI Jakarta and Banten for 2010 to 2014. Samples in this study were all the Local Government Unit that generate financial reports of local governments totaling nine units, so this study is census research, in the sense that the entire population sampled. Data analysis method used is the ordinal logistic regression because the dependent variable is the rank (category) and the data is not normal. From the results of the data analysis and discussion, it can be concluded that the weaknesses of the internal control system and non-compliance with statutory provisions affect the audit opinion of the audit board either jointly or partially.
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online
Effect of Audit Quality on the Financial Performance of Deposit Money Banks i...ijtsrd
This study investigated the effect of audit quality on the financial performance of deposit money banks in Nigeria. The Ex-post Facto research design was adopted. The Judgmental sampling was adopted to selected 14 from the 22 listed Deposit Money Banks on the Nigerian Stock Exchange. The data collected from annual reports and accounts of deposit money banks were analyzed using the simple regression and correlation analyses. Findings f revealed that Audit Committee Size ACSIZ has a positive but insignificant effect on the financial performance of deposit money banks in Nigeria. Audit Committee Independence ACIND and Audit Committee Meetings ACM both have a negative and insignificant effect on the financial performance of quoted deposit money banks in Nigeria while Auditors Size BIG4A has a positive and statistically significant effect on the financial performance of quoted banks in Nigeria. Based on this, the study recommended among others that the management of the deposit money banks in Nigeria should employ the services of one of the big audit firms and where this is not possible, go for an audit firm whose character and integrity is beyond question. Muotolu, Peace Chikwemma | E. O. Nwadialor "Effect of Audit Quality on the Financial Performance of Deposit Money Banks in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-2 , February 2019, URL: https://www.ijtsrd.com/papers/ijtsrd21557.pdf
Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/21557/effect-of-audit-quality-on-the-financial-performance-of-deposit-money-banks-in-nigeria/muotolu-peace-chikwemma
The AO25 IATF is chaired by the Department of Budget and Management (DBM) and co-chaired by the Office of the Cabinet Secretary (OCS). Its members include the Office of the President – Office of the Executive Secretary (OP-OES), National Economic and Development Authority (NEDA), the Presidential Management Staff (PMS), and the Department of Finance (DOF). The Technical Working Group, chaired by DBM, is composed of representatives of member agencies as well as the invited members.
. The main aim of this study was to investigate on the critical success factors for effective internal auditing.
Internal auditing is the backbone of internal control in an organization. Although challenges exist on internal audit
in the public of sector, there are success factors for effective internal auditing. The investigation mainly focused on
the case at the Office Auditor General that audits all the public sector offices in Namibia.
The Management team and the internal auditors at the office were the source for the required data to the
researcher questionnaires through google form. The study used empirical literature to identify the critical success factors to effective internal auditing function at the Office of Auditor General. The factors were identified
and categorized into models that were developed from the study. The outcomes were presented in frequency
tables and charts obtained from the data analysis. The results of the study show that management support
and good management practice, adequate well-trained and competent internal audit staff, functional board of
directors, internal policies and control are the critical successful factors to effective internal auditing. However,
management support and good management practice play a vital role among the identified factors. The study
recommended that the Office of the Auditor General should support internal auditing roles by facilitating the internal auditing work and recruit more skilled and qualified internal auditors to increase the effectiveness of internal
auditing.
Critical Success Factors for Effective Internal Auditing: A Case of the Offic...BIJFMCF Journal
The main aim of this study was to investigate on the critical success factors for effective internal auditing. Internal auditing is the backbone of internal control in an organization. Although challenges exist on internal audit in the public of sector, there are success factors for effective internal auditing. The investigation mainly focused on the case at the Office Auditor General that audits all the public sector offices in Namibia.
The Management team and the internal auditors at the office were the source for the required data to the researcher questionnaires through google form. The study used empirical literature to identify the critical success factors to effective internal auditing function at the Office of Auditor General. The factors were identified and categorized into models that were developed from the study. The outcomes were presented in frequency tables and charts obtained from the data analysis.
Effect of Internal Control on the Financial Performance of a Rwanda Public Or...ijtsrd
The study was conducted to examine the internal control systems and financial performance of Rwanda Revenue Authority which has a total population of 90 employees in all departments at head quarter from which the sample size of 90 respondents were randomly selected by using universal sampling method. The study used both qualitative and quantitative since the major findings from the field was descriptively presented through the use of tables and graphs for easy understanding and interpretation. The study had three objectives which includes, to examine the effect of Control Environment on the financial performance of RRA Institution, to examine the role of control activities on the financial performance of RRA Institution, to examine the effect of internal audit on financial performance of RRA Institution. The study used both primary and secondary data in collecting data. The study used cross sectional survey design in which the survey questionnaire was used to collect the required data. The results showed that beta=0.652 with the p values of 0.00 and t value of 4.906 which is greater than 1.96. Since the p value is less than 0.05, the researcher confirmed the positive hypothesis and saying that Control Environment affect financial performance. On the other side, the results showed that beta=0.513 with the p values of 0.00 and t value of 4.699 greater than 1.96. Since the p value is less than 0.05, the researcher observed the positive hypothesis and conclude that Control Activities affect financial performance. Lastly, as per the table no.14, beta=0.852 with the p values of 0.001 and t value of 3.493 greater than 1.96. Since the p value is less than 0.05, the researcher observed the positive hypothesis and conclude that Internal Audit affect financial performance. The researcher recommends the following due to the results from respondents There is still a need in in preventing corruption existing in paying taxes whereas some businesses do not pay the exact amount of taxes they should pay due to corruption. Most of the times, these types of businesses can be classified into two categories. The first category includes business owners who do not expose all commercial activities they are running. There is a need in sensitizing Rwandans about the use of taxes. They are used for different purposes including building infrastructure, education, and healthcare, just to name a few. Lastly, the government of Rwanda should introduce a system that prevent people from tax evasion. One more highlight that I can give here is like how the introduction of speed governors limited the number of accidents. There is a need in introducing a new system that can bring changes and discourage tax evaders. Hakizimana Dieudonne | Keza Cynthia "Effect of Internal Control on the Financial Performance of a Rwanda Public Organization" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-3 , April 2022, URL:
Several efforts have been made to measure the government performance at national and sub-national levels. Our effort build on an existing framework for measuring service delivery. Though the previous tool, which has been applied to study the select federal government ministries includes supply side governance and accountability indicators, there is, however, a need to also incorporate demand side indicators to capture community satisfaction from publicly provided services. In this study, an effort has been made to formulate an augmented index and by using survey data, application of this index on three public sector entities has been analyzed. Results show that this approach has the benefit of validating supply and demand side information and perceptions.
The role of Audit Bureau in eradicating financial corruption in Libyairjes
Auditing has become an important and integral function of organizations in achieving their
objectives and protecting their assets. The study aimed to evaluate the role of Audit Bureau members to
eradicate financial corruption in Libya, through necessary measures for the auditing task and changes that affect
it, and that represent in giving certifying International control standards, giving training, earning experience for
the auditors who work in Audit Bureau. The study focused on assessing the factors affecting auditors and
performance audit development, on identifying pitfalls faced while performance audit conducted and used as a
tool to eradicate financial corruption. The researcher used the qualitative methodology for analysis. The study
showed weakness in the level of realizing the finds to its function which consider as main reason to its
establishment. The researcher analyzed qualitative data from e-mail, interviews, observation and personal
experience. The study proved the Audit Bureau had not certified its control standards to international standards.
The Bureau also neglects in giving necessary training programmers to qualify the auditors and using the new of
modern manners instead of the methods of governmental performance in doing control works. As a result of
study, the researcher introduced some recommendations such as: revising legal provisions that support the
Auditing of Audit Bureau members, and certifying the international control standards in order to walk beside
the advance that happened in regional and international establishments. The study recommended giving
necessary training courses to auditors to enable them to perform their work and use new technology that support
proof of documents for auditors.
The Performance of Financial Institutions and Internal Control System A Case ...ijtsrd
The study was all about internal control systems and the performance of financial institutions of GT Bank, Kigali, Rwanda 2016 2020 .Methodology of the study based on explanatory research design the population of this study was 105 of employees of GT Bank Rwanda, which was used as sample size using universal sampling method to gather information from respondents. The study used descriptive and inferential statistics. Findings on the effect of control activities on financial performance of GT Bank Rwanda were presented on Table 4.9 indicates the value of R square in this study is 87.3 means that the proportion of financial performance as dependent variable is explained by the independent variables control activities at 87.3 . This indicates that the model is very strong, as the independent variable very highly explain the dependent variable. The adjusted R square is used to compensate for additional variable in the model. In this case, the adjusted R square is 87.2 . Findings on the effect of risk assessment on financial performance of GTBank Rwanda were presented on Table 4.12 show the value of R square in this study is 61.1 means that the proportion of financial performance dependent variable is explained by the independent variables Risk assessment at 61.1 . This indicated that the model was strong, as the independent variable highly explain the dependent variable. The adjusted R square was used to compensate for additional variable in the model. In this case, the adjusted R square is 60.8 . Findings on the effect of control environment on financial performance of banking institutions in Rwanda confirmed on table 4.15 present the value of R square in this study was 51.1 means that the proportion of financial performance dependent variable is explained by the independent variables Control environment at 51.1 . Dr. Vidhya K | Dr. Neelam Maurya | Dr. Umamaheswari K "The Performance of Financial Institutions & Internal Control System - A Case Study of Guaranty Trust Bank, Kigali Rwanda" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-4 , June 2022, URL: https://www.ijtsrd.com/papers/ijtsrd50323.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/50323/the-performance-of-financial-institutions-and-internal-control-system--a-case-study-of-guaranty-trust-bank-kigali-rwanda/dr-vidhya-k
Similar to Determinants of Auditor Performance at the Regional Inspectorate Evidence from East Java – Indonesia (20)
‘Six Sigma Technique’ A Journey Through its Implementationijtsrd
The manufacturing industries all over the world are facing tough challenges for growth, development and sustainability in today’s competitive environment. They have to achieve apex position by adapting with the global competitive environment by delivering goods and services at low cost, prime quality and better price to increase wealth and consumer satisfaction. Cost Management ensures profit, growth and sustainability of the business with implementation of Continuous Improvement Technique like Six Sigma. This leads to optimize Business performance. The method drives for customer satisfaction, low variation, reduction in waste and cycle time resulting into a competitive advantage over other industries which did not implement it. The main objective of this paper ‘Six Sigma Technique A Journey Through Its Implementation’ is to conceptualize the effectiveness of Six Sigma Technique through the journey of its implementation. Aditi Sunilkumar Ghosalkar "‘Six Sigma Technique’: A Journey Through its Implementation" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64546.pdf Paper Url: https://www.ijtsrd.com/other-scientific-research-area/other/64546/‘six-sigma-technique’-a-journey-through-its-implementation/aditi-sunilkumar-ghosalkar
Edge Computing in Space Enhancing Data Processing and Communication for Space...ijtsrd
Edge computing, a paradigm that involves processing data closer to its source, has gained significant attention for its potential to revolutionize data processing and communication in space missions. With the increasing complexity and data volume generated by modern space missions, traditional centralized computing approaches face challenges related to latency, bandwidth, and security. Edge computing in space, involving on board processing and analysis of data, offers promising solutions to these challenges. This paper explores the concept of edge computing in space, its benefits, applications, and future prospects in enhancing space missions. Manish Verma "Edge Computing in Space: Enhancing Data Processing and Communication for Space Missions" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64541.pdf Paper Url: https://www.ijtsrd.com/computer-science/artificial-intelligence/64541/edge-computing-in-space-enhancing-data-processing-and-communication-for-space-missions/manish-verma
Dynamics of Communal Politics in 21st Century India Challenges and Prospectsijtsrd
Communal politics in India has evolved through centuries, weaving a complex tapestry shaped by historical legacies, colonial influences, and contemporary socio political transformations. This research comprehensively examines the dynamics of communal politics in 21st century India, emphasizing its historical roots, socio political dynamics, economic implications, challenges, and prospects for mitigation. The historical perspective unravels the intricate interplay of religious identities and power dynamics from ancient civilizations to the impact of colonial rule, providing insights into the evolution of communalism. The socio political dynamics section delves into the contemporary manifestations, exploring the roles of identity politics, socio economic disparities, and globalization. The economic implications section highlights how communal politics intersects with economic issues, perpetuating disparities and influencing resource allocation. Challenges posed by communal politics are scrutinized, revealing multifaceted issues ranging from social fragmentation to threats against democratic values. The prospects for mitigation present a multifaceted approach, incorporating policy interventions, community engagement, and educational initiatives. The paper conducts a comparative analysis with international examples, identifying common patterns such as identity politics and economic disparities. It also examines unique challenges, emphasizing Indias diverse religious landscape, historical legacy, and secular framework. Lessons for effective strategies are drawn from international experiences, offering insights into inclusive policies, interfaith dialogue, media regulation, and global cooperation. By scrutinizing historical epochs, contemporary dynamics, economic implications, and international comparisons, this research provides a comprehensive understanding of communal politics in India. The proposed strategies for mitigation underscore the importance of a holistic approach to foster social harmony, inclusivity, and democratic values. Rose Hossain "Dynamics of Communal Politics in 21st Century India: Challenges and Prospects" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64528.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/history/64528/dynamics-of-communal-politics-in-21st-century-india-challenges-and-prospects/rose-hossain
Assess Perspective and Knowledge of Healthcare Providers Towards Elehealth in...ijtsrd
Background and Objective Telehealth has become a well known tool for the delivery of health care in Saudi Arabia, and the perspective and knowledge of healthcare providers are influential in the implementation, adoption and advancement of the method. This systematic review was conducted to examine the current literature base regarding telehealth and the related healthcare professional perspective and knowledge in the Kingdom of Saudi Arabia. Materials and Methods This systematic review was conducted by searching 7 databases including, MEDLINE, CINHAL, Web of Science, Scopus, PubMed, PsycINFO, and ProQuest Central. Studies on healthcare practitioners telehealth knowledge and perspectives published in English in Saudi Arabia from 2000 to 2023 were included. Boland directed this comprehensive review. The researchers examined each connected study using the AXIS tool, which evaluates cross sectional systematic reviews. Narrative synthesis was used to summarise and convey the data. Results Out of 1840 search results, 10 studies were included. Positive outlook and limited knowledge among providers were seen across trials. Healthcare professionals like telehealth for its ability to improve quality, access, and delivery, save time and money, and be successful. Age, gender, occupation, and work experience also affect health workers knowledge. In Saudi Arabia, healthcare professionals face inadequate expert assistance, patient privacy, internet connection concerns, lack of training courses, lack of telehealth understanding, and high costs while performing telemedicine. Conclusions Healthcare practitioners telehealth perceptions and knowledge were examined in this systematic study. Its collection of concerned experts different personal attitudes and expertise would help enhance telehealths implementation in Saudi Arabia, develop its healthcare delivery alternative, and eliminate frequent problems. Badriah Mousa I Mulayhi | Dr. Jomin George | Judy Jenkins "Assess Perspective and Knowledge of Healthcare Providers Towards Elehealth in Saudi Arabia: A Systematic Review" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64535.pdf Paper Url: https://www.ijtsrd.com/medicine/other/64535/assess-perspective-and-knowledge-of-healthcare-providers-towards-elehealth-in-saudi-arabia-a-systematic-review/badriah-mousa-i-mulayhi
The Impact of Digital Media on the Decentralization of Power and the Erosion ...ijtsrd
The impact of digital media on the distribution of power and the weakening of traditional gatekeepers has gained considerable attention in recent years. The adoption of digital technologies and the internet has resulted in declining influence and power for traditional gatekeepers such as publishing houses and news organizations. Simultaneously, digital media has facilitated the emergence of new voices and players in the media industry. Digital medias impact on power decentralization and gatekeeper erosion is visible in several ways. One significant aspect is the democratization of information, which enables anyone with an internet connection to publish and share content globally, leading to citizen journalism and bypassing traditional gatekeepers. Another aspect is the disruption of conventional media industry business models, as traditional organizations struggle to adjust to the decrease in advertising revenue and the rise of digital platforms. Alternative business models, such as subscription models and crowdfunding, have become more prevalent, leading to the emergence of new players. Overall, the impact of digital media on the distribution of power and the weakening of traditional gatekeepers has brought about significant changes in the media landscape and the way information is shared. Further research is required to fully comprehend the implications of these changes and their impact on society. Dr. Kusum Lata "The Impact of Digital Media on the Decentralization of Power and the Erosion of Traditional Gatekeepers" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64544.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/political-science/64544/the-impact-of-digital-media-on-the-decentralization-of-power-and-the-erosion-of-traditional-gatekeepers/dr-kusum-lata
Online Voices, Offline Impact Ambedkars Ideals and Socio Political Inclusion ...ijtsrd
This research investigates the nexus between online discussions on Dr. B.R. Ambedkars ideals and their impact on social inclusion among college students in Gurugram, Haryana. Surveying 240 students from 12 government colleges, findings indicate that 65 actively engage in online discussions, with 80 demonstrating moderate to high awareness of Ambedkars ideals. Statistically significant correlations reveal that higher online engagement correlates with increased awareness p 0.05 and perceived social inclusion. Variations across colleges and a notable effect of college type on perceived social inclusion highlight the influence of contextual factors. Furthermore, the intersectional analysis underscores nuanced differences based on gender, caste, and socio economic status. Dr. Kusum Lata "Online Voices, Offline Impact: Ambedkar's Ideals and Socio-Political Inclusion - A Study of Gurugram District" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64543.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/political-science/64543/online-voices-offline-impact-ambedkars-ideals-and-sociopolitical-inclusion--a-study-of-gurugram-district/dr-kusum-lata
Problems and Challenges of Agro Entreprenurship A Studyijtsrd
Noting calls for contextualizing Agro entrepreneurs problems and challenges of the agro entrepreneurs and for greater attention to the Role of entrepreneurs in agro entrepreneurship research, we conduct a systematic literature review of extent research in agriculture entrepreneurship to overcome the study objectives of complications of agro entrepreneurs through various factors, Development of agriculture products is a key factor for the overall economic growth of agro entrepreneurs Agro Entrepreneurs produces firsthand large scale employment, utilizes the labor and natural resources, This research outlines the problems of Weather and Soil Erosions, Market price fluctuation, stimulates labor cost problems, reduces concentration of Price volatility, Dependency on Intermediaries, induces Limited Bargaining Power, and Storage and Transportation Costs. This paper mainly devoted to highlight Problems and challenges faced for the sustainable of Agro Entrepreneurs in India. Vinay Prasad B "Problems and Challenges of Agro Entreprenurship - A Study" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64540.pdf Paper Url: https://www.ijtsrd.com/other-scientific-research-area/other/64540/problems-and-challenges-of-agro-entreprenurship--a-study/vinay-prasad-b
Comparative Analysis of Total Corporate Disclosure of Selected IT Companies o...ijtsrd
Disclosure is a process through which a business enterprise communicates with external parties. A corporate disclosure is communication of financial and non financial information of the activities of a business enterprise to the interested entities. Corporate disclosure is done through publishing annual reports. So corporate disclosure through annual reports plays a vital role in the life of all the companies and provides valuable information to investors. The basic objectives of corporate disclosure is to give a true and fair view of companies to the parties related either directly or indirectly like owner, government, creditors, shareholders etc. in the companies act, provisions have been made about mandatory and voluntary disclosure. The IT sector in India is rapidly growing, the trend to invest in the IT sector is rising and employment opportunities in IT sectors are also increasing. Therefore the IT sector is expected to have fair, full and adequate disclosure of all information. Unfair and incomplete disclosure may adversely affect the entire economy. A research study on disclosure practices of IT companies could play an important role in this regard. Hence, the present research study has been done to study and review comparative analysis of total corporate disclosure of selected IT companies of India and to put forward overall findings and suggestions with a view to increase disclosure score of these companies. The researcher hopes that the present research study will be helpful to all selected Companies for improving level of corporate disclosure through annual reports as well as the government, creditors, investors, all business organizations and upcoming researcher for comparative analyses of level of corporate disclosure with special reference to selected IT companies. Dr. Vaibhavi D. Thaker "Comparative Analysis of Total Corporate Disclosure of Selected IT Companies of India" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64539.pdf Paper Url: https://www.ijtsrd.com/other-scientific-research-area/other/64539/comparative-analysis-of-total-corporate-disclosure-of-selected-it-companies-of-india/dr-vaibhavi-d-thaker
The Impact of Educational Background and Professional Training on Human Right...ijtsrd
This study investigated the impact of educational background and professional training on human rights awareness among secondary school teachers in the Marathwada region of Maharashtra, India. The key findings reveal that higher levels of education, particularly a master’s degree, and fields of study related to education, humanities, or social sciences are associated with greater human rights awareness among teachers. Additionally, both pre service teacher training and in service professional development programs focused on human rights education significantly enhance teacher’s knowledge, skills, and competencies in promoting human rights principles in their classrooms. Baig Ameer Bee Mirza Abdul Aziz | Dr. Syed Azaz Ali Amjad Ali "The Impact of Educational Background and Professional Training on Human Rights Awareness among Secondary School Teachers" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64529.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/education/64529/the-impact-of-educational-background-and-professional-training-on-human-rights-awareness-among-secondary-school-teachers/baig-ameer-bee-mirza-abdul-aziz
A Study on the Effective Teaching Learning Process in English Curriculum at t...ijtsrd
“One Language sets you in a corridor for life. Two languages open every door along the way” Frank Smith English as a foreign language or as a second language has been ruling in India since the period of Lord Macaulay. But the question is how much we teach or learn English properly in our culture. Is there any scope to use English as a language rather than a subject How much we learn or teach English without any interference of mother language specially in the classroom teaching learning scenario in West Bengal By considering all these issues the researcher has attempted in this article to focus on the effective teaching learning process comparing to other traditional strategies in the field of English curriculum at the secondary level to investigate whether they fulfill the present teaching learning requirements or not by examining the validity of the present curriculum of English. The purpose of this study is to focus on the effectiveness of the systematic, scientific, sequential and logical transaction of the course between the teachers and the learners in the perspective of the 5Es programme that is engage, explore, explain, extend and evaluate. Sanchali Mondal | Santinath Sarkar "A Study on the Effective Teaching Learning Process in English Curriculum at the Secondary Level of West Bengal" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd62412.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/education/62412/a-study-on-the-effective-teaching-learning-process-in-english-curriculum-at-the-secondary-level-of-west-bengal/sanchali-mondal
The Role of Mentoring and Its Influence on the Effectiveness of the Teaching ...ijtsrd
This paper reports on a study which was conducted to investigate the role of mentoring and its influence on the effectiveness of the teaching of Physics in secondary schools in the South West Region of Cameroon. The study adopted the convergent parallel mixed methods design, focusing on respondents in secondary schools in the South West Region of Cameroon. Both quantitative and qualitative data were collected, analysed separately, and the results were compared to see if the findings confirm or disconfirm each other. The quantitative analysis found that majority of the respondents 72 of Physics teachers affirmed that they had more experienced colleagues as mentors to help build their confidence, improve their teaching, and help them improve their effectiveness and efficiency in guiding learners’ achievements. Only 28 of the respondents disagreed with these statements. With majority respondents 72 agreeing with the statements, it implies that in most secondary schools, experienced Physics teachers act as mentors to build teachers’ confidence in teaching and improving students’ learning. The interview qualitative data analysis summarized how secondary school Principals use meetings with mentors and mentees to promote mentorship in the school milieu. This has helped strengthen teachers’ classroom practices in secondary schools in the South West Region of Cameroon. With the results confirming each other, the study recommends that mentoring should focus on helping teachers employ social interactions and instructional practices feedback and clarity in teaching that have direct measurable impact on students’ learning achievements. Andrew Ngeim Sumba | Frederick Ebot Ashu | Peter Agborbechem Tambi "The Role of Mentoring and Its Influence on the Effectiveness of the Teaching of Physics in Secondary Schools in the South West Region of Cameroon" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64524.pdf Paper Url: https://www.ijtsrd.com/management/management-development/64524/the-role-of-mentoring-and-its-influence-on-the-effectiveness-of-the-teaching-of-physics-in-secondary-schools-in-the-south-west-region-of-cameroon/andrew-ngeim-sumba
Design Simulation and Hardware Construction of an Arduino Microcontroller Bas...ijtsrd
This study primarily focuses on the design of a high side buck converter using an Arduino microcontroller. The converter is specifically intended for use in DC DC applications, particularly in standalone solar PV systems where the PV output voltage exceeds the load or battery voltage. To evaluate the performance of the converter, simulation experiments are conducted using Proteus Software. These simulations provide insights into the input and output voltages, currents, powers, and efficiency under different state of charge SoC conditions of a 12V,70Ah rechargeable lead acid battery. Additionally, the hardware design of the converter is implemented, and practical data is collected through operation, monitoring, and recording. By comparing the simulation results with the practical results, the efficiency and performance of the designed converter are assessed. The findings indicate that while the buck converter is suitable for practical use in standalone PV systems, its efficiency is compromised due to a lower output current. Chan Myae Aung | Dr. Ei Mon "Design Simulation and Hardware Construction of an Arduino-Microcontroller Based DC-DC High-Side Buck Converter for Standalone PV System" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64518.pdf Paper Url: https://www.ijtsrd.com/engineering/mechanical-engineering/64518/design-simulation-and-hardware-construction-of-an-arduinomicrocontroller-based-dcdc-highside-buck-converter-for-standalone-pv-system/chan-myae-aung
Sustainable Energy by Paul A. Adekunte | Matthew N. O. Sadiku | Janet O. Sadikuijtsrd
Energy becomes sustainable if it meets the needs of the present without compromising the ability of future generations to meet their own needs. Some of the definitions of sustainable energy include the considerations of environmental aspects such as greenhouse gas emissions, social, and economic aspects such as energy poverty. Generally far more sustainable than fossil fuel are renewable energy sources such as wind, hydroelectric power, solar, and geothermal energy sources. Worthy of note is that some renewable energy projects, like the clearing of forests to produce biofuels, can cause severe environmental damage. The sustainability of nuclear power which is a low carbon source is highly debated because of concerns about radioactive waste, nuclear proliferation, and accidents. The switching from coal to natural gas has environmental benefits, including a lower climate impact, but could lead to delay in switching to more sustainable options. “Carbon capture and storage” can be built into power plants to remove the carbon dioxide CO2 emissions, but this technology is expensive and has rarely been implemented. Leading non renewable energy sources around the world is fossil fuels, coal, petroleum, and natural gas. Nuclear energy is usually considered another non renewable energy source, although nuclear energy itself is a renewable energy source, but the material used in nuclear power plants is not. The paper addresses the issue of sustainable energy, its attendant benefits to the future generation, and humanity in general. Paul A. Adekunte | Matthew N. O. Sadiku | Janet O. Sadiku "Sustainable Energy" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64534.pdf Paper Url: https://www.ijtsrd.com/engineering/electrical-engineering/64534/sustainable-energy/paul-a-adekunte
Concepts for Sudan Survey Act Implementations Executive Regulations and Stand...ijtsrd
This paper aims to outline the executive regulations, survey standards, and specifications required for the implementation of the Sudan Survey Act, and for regulating and organizing all surveying work activities in Sudan. The act has been discussed for more than 5 years. The Land Survey Act was initiated by the Sudan Survey Authority and all official legislations were headed by the Sudan Ministry of Justice till it was issued in 2022. The paper presents conceptual guidelines to be used for the Survey Act implementation and to regulate the survey work practice, standardizing the field surveys, processing, quality control, procedures, and the processes related to survey work carried out by the stakeholders and relevant authorities in Sudan. The conceptual guidelines are meant to improve the quality and harmonization of geospatial data and to aid decision making processes as well as geospatial information systems. The established comprehensive executive regulations will govern and regulate the implementation of the Sudan Survey Geomatics Act in all surveying and mapping practices undertaken by the Sudan Survey Authority SSA and state local survey departments for public or private sector organizations. The targeted standards and specifications include the reference frame, projection, coordinate systems, and the guidelines and specifications that must be followed in the field of survey work, processes, and mapping products. In the last few decades, there has been a growing awareness of the importance of geomatics activities and measurements on the Earths surface in space and time, together with observing and mapping the changes. In such cases, data must be captured promptly, standardized, and obtained with more accuracy and specified in much detail. The paper will also highlight the current situation in Sudan, the degree to which survey standards are used, the problems encountered, and the errors that arise from not using the standards and survey specifications. Kamal A. A. Sami "Concepts for Sudan Survey Act Implementations - Executive Regulations and Standards" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63484.pdf Paper Url: https://www.ijtsrd.com/engineering/civil-engineering/63484/concepts-for-sudan-survey-act-implementations--executive-regulations-and-standards/kamal-a-a-sami
Towards the Implementation of the Sudan Interpolated Geoid Model Khartoum Sta...ijtsrd
The discussions between ellipsoid and geoid have invoked many researchers during the recent decades, especially during the GNSS technology era, which had witnessed a great deal of development but still geoid undulation requires more investigations. To figure out a solution for Sudans local geoid, this research has tried to intake the possibility of determining the geoid model by following two approaches, gravimetric and geometrical geoid model determination, by making use of GNSS leveling benchmarks at Khartoum state. The Benchmarks are well distributed in the study area, in which, the horizontal coordinates and the height above the ellipsoid have been observed by GNSS while orthometric heights were carried out using precise leveling. The Global Geopotential Model GGM represented in EGM2008 has been exploited to figure out the geoid undulation at the benchmarks in the study area. This is followed by a fitting process, that has been done to suit the geoid undulation data which has been computed using GNSS leveling data and geoid undulation inspired by the EGM2008. Two geoid surfaces were created after the fitting process to ensure that they are identical and both of them could be counted for getting the same geoid undulation with an acceptable accuracy. In this respect, statistical operation played an important role in ensuring the consistency and integrity of the model by applying cross validation techniques splitting the data into training and testing datasets for building the geoid model and testing its eligibility. The geometrical solution for geoid undulation computation has been utilized by applying straightforward equations that facilitate the calculation of the geoid undulation directly through applying statistical techniques for the GNSS leveling data of the study area to get the common equation parameters values that could be utilized to calculate geoid undulation of any position in the study area within the claimed accuracy. Both systems were checked and proved eligible to be used within the study area with acceptable accuracy which may contribute to solving the geoid undulation problem in the Khartoum area, and be further generalized to determine the geoid model over the entire country, and this could be considered in the future, for regional and continental geoid model. Ahmed M. A. Mohammed. | Kamal A. A. Sami "Towards the Implementation of the Sudan Interpolated Geoid Model (Khartoum State Case Study)" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63483.pdf Paper Url: https://www.ijtsrd.com/engineering/civil-engineering/63483/towards-the-implementation-of-the-sudan-interpolated-geoid-model-khartoum-state-case-study/ahmed-m-a-mohammed
Activating Geospatial Information for Sudans Sustainable Investment Mapijtsrd
Sudan is witnessing an acceleration in the processes of development and transformation in the performance of government institutions to raise the productivity and investment efficiency of the government sector. The development plans and investment opportunities have focused on achieving national goals in various sectors. This paper aims to illuminate the path to the future and provide geospatial data and information to develop the investment climate and environment for all sized businesses, and to bridge the development gap between the Sudan states. The Sudan Survey Authority SSA is the main advisor to the Sudan Government in conducting surveying, mappings, designing, and developing systems related to geospatial data and information. In recent years, SSA made a strategic partnership with the Ministry of Investment to activate Geospatial Information for Sudans Sustainable Investment and in particular, for the preparation and implementation of the Sudan investment map, based on the directives and objectives of the Ministry of Investment MI in Sudan. This paper comes within the framework of activating the efforts of the Ministry of Investment to develop technical investment services by applying techniques adopted by the Ministry and its strategic partners for advancing investment processes in the country. Kamal A. A. Sami "Activating Geospatial Information for Sudan's Sustainable Investment Map" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63482.pdf Paper Url: https://www.ijtsrd.com/engineering/information-technology/63482/activating-geospatial-information-for-sudans-sustainable-investment-map/kamal-a-a-sami
Educational Unity Embracing Diversity for a Stronger Societyijtsrd
In a rapidly changing global landscape, the importance of education as a unifying force cannot be overstated. This paper explores the crucial role of educational unity in fostering a stronger and more inclusive society through the embrace of diversity. By examining the benefits of diverse learning environments, the paper aims to highlight the positive impact on societal strength. The discussion encompasses various dimensions, from curriculum design to classroom dynamics, and emphasizes the need for educational institutions to become catalysts for unity in diversity. It highlights the need for a paradigm shift in educational policies, curricula, and pedagogical approaches to ensure that they are reflective of the diverse fabric of society. This paper also addresses the challenges associated with implementing inclusive educational practices and offers practical strategies for overcoming barriers. It advocates for collaborative efforts between educational institutions, policymakers, and communities to create a supportive ecosystem that promotes diversity and unity. Mr. Amit Adhikari | Madhumita Teli | Gopal Adhikari "Educational Unity: Embracing Diversity for a Stronger Society" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64525.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/education/64525/educational-unity-embracing-diversity-for-a-stronger-society/mr-amit-adhikari
Integration of Indian Indigenous Knowledge System in Management Prospects and...ijtsrd
The diversity of indigenous knowledge systems in India is vast and can vary significantly between different communities and regions. Preserving and respecting these knowledge systems is crucial for maintaining cultural heritage, promoting sustainable practices, and fostering cross cultural understanding. In this paper, an overview of the prospects and challenges associated with incorporating Indian indigenous knowledge into management is explored. It is found that IIKS helps in management in many areas like sustainable development, tourism, food security, natural resource management, cultural preservation and innovation, etc. However, IIKS integration with management faces some challenges in the form of a lack of documentation, cultural sensitivity, language barriers legal framework, etc. Savita Lathwal "Integration of Indian Indigenous Knowledge System in Management: Prospects and Challenges" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63500.pdf Paper Url: https://www.ijtsrd.com/management/accounting-and-finance/63500/integration-of-indian-indigenous-knowledge-system-in-management-prospects-and-challenges/savita-lathwal
DeepMask Transforming Face Mask Identification for Better Pandemic Control in...ijtsrd
The COVID 19 pandemic has highlighted the crucial need of preventive measures, with widespread use of face masks being a key method for slowing the viruss spread. This research investigates face mask identification using deep learning as a technological solution to be reducing the risk of coronavirus transmission. The proposed method uses state of the art convolutional neural networks CNNs and transfer learning to automatically recognize persons who are not wearing masks in a variety of circumstances. We discuss how this strategy improves public health and safety by providing an efficient manner of enforcing mask wearing standards. The report also discusses the obstacles, ethical concerns, and prospective applications of face mask detection systems in the ongoing fight against the pandemic. Dilip Kumar Sharma | Aaditya Yadav "DeepMask: Transforming Face Mask Identification for Better Pandemic Control in the COVID-19 Era" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64522.pdf Paper Url: https://www.ijtsrd.com/engineering/electronics-and-communication-engineering/64522/deepmask-transforming-face-mask-identification-for-better-pandemic-control-in-the-covid19-era/dilip-kumar-sharma
Streamlining Data Collection eCRF Design and Machine Learningijtsrd
Efficient and accurate data collection is paramount in clinical trials, and the design of Electronic Case Report Forms eCRFs plays a pivotal role in streamlining this process. This paper explores the integration of machine learning techniques in the design and implementation of eCRFs to enhance data collection efficiency. We delve into the synergies between eCRF design principles and machine learning algorithms, aiming to optimize data quality, reduce errors, and expedite the overall data collection process. The application of machine learning in eCRF design brings forth innovative approaches to data validation, anomaly detection, and real time adaptability. This paper discusses the benefits, challenges, and future prospects of leveraging machine learning in eCRF design for streamlined and advanced data collection in clinical trials. Dhanalakshmi D | Vijaya Lakshmi Kannareddy "Streamlining Data Collection: eCRF Design and Machine Learning" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63515.pdf Paper Url: https://www.ijtsrd.com/biological-science/biotechnology/63515/streamlining-data-collection-ecrf-design-and-machine-learning/dhanalakshmi-d
Read| The latest issue of The Challenger is here! We are thrilled to announce that our school paper has qualified for the NATIONAL SCHOOLS PRESS CONFERENCE (NSPC) 2024. Thank you for your unwavering support and trust. Dive into the stories that made us stand out!
Operation “Blue Star” is the only event in the history of Independent India where the state went into war with its own people. Even after about 40 years it is not clear if it was culmination of states anger over people of the region, a political game of power or start of dictatorial chapter in the democratic setup.
The people of Punjab felt alienated from main stream due to denial of their just demands during a long democratic struggle since independence. As it happen all over the word, it led to militant struggle with great loss of lives of military, police and civilian personnel. Killing of Indira Gandhi and massacre of innocent Sikhs in Delhi and other India cities was also associated with this movement.
Embracing GenAI - A Strategic ImperativePeter Windle
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
Unit 8 - Information and Communication Technology (Paper I).pdfThiyagu K
This slides describes the basic concepts of ICT, basics of Email, Emerging Technology and Digital Initiatives in Education. This presentations aligns with the UGC Paper I syllabus.
How to Make a Field invisible in Odoo 17Celine George
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2. International Journal of Trend in Scientific Research and Development (IJTSRD) @ www.ijtsrd.com eISSN: 2456-6470
@ IJTSRD | Unique Paper ID – IJTSRD35822 | Volume – 5 | Issue – 1 | November-December 2020 Page 45
Public trust in government performance needs to be
restored, and this depends on the professional practice of
government auditors, especially those who serve as
supervisors. The factors of human resources very much
determine the successful implementation of supervisory
duties. Quality human resources will significantly affect
auditor performance [2].
Human resources are often one of the sharpest highlights in
government implementation regarding readiness,numbers,
education, and professionalism. Good governance
performance, especially in the implementation of regional
autonomy, requires support for a solid apparatus [3]–[5].
The regional government's inspectorate auditors are
required to have a responsible, independent, and objective
attitude. They have professional expertiseandaccuracy,and
compliance with the established code of ethics. The human
resources variable has a robust relationship with auditor
performance [6]. [7] argue that performanceshowsvaluable
behavioral results with quality criteria or standards.
The possibility of the role of human resources in the
Inspectorate auditor'sperformanceintheimplementationof
supervision by the Inspectorate auditor on the LKPD
assessment and recommendations for improvement can
contribute to the better quality of LKPD.Thisisevenmore so
if the regional head, either the Regent/Mayor/Governor, is
willing to work together to follow up on recommendations
for improving the quality of the LKPD. Because in fact, the
Inspectorate auditor can play a role in finding allegations of
irregularities that occurred before the Audit Board of the
Republic of Indonesia (BPK) audits the LKPD.
The above explanation is why choosing thegeneral standard
of Government Internal Supervisory Apparatus (APIP) is a
variable for this study. General standards include criteria
related to the organization's characteristics and the
individuals performing the audit activities, authority and
responsibility, independence, objectivity, professional
expertise, and compliance with the code of ethics.
[8]–[10] examined the effect of expertise, independence,
professional accuracy, and compliance withauditors'quality
at the North Sumatra Inspectorate. Thetestresultsshowthat
expertise, independence, professional precision, and
compliance simultaneously affect auditors' quality. In
contrast, expertise, independence, professional accuracy,
and auditor quality compliance partially affect audit quality.
Still, the one that has the most significant influence on
auditor quality is independence during standards. The audit
is intended to maintain the quality of the audit results
carried out by APIP. With these rules, the public or report
users can assess the extent to which government auditors
have worked following established standards and ethics
[11]. Based on the above, does responsibility,independence,
and compliance with the code of conduct on auditors'
performance inspectorate on environment regional
government in East Java?
LITERATURE REVIEW
Auditor Performance
Performance measurement results from a systematic
assessment and performance indicators are based on group
activities in the form of indicators for inputs, outputs,
outcomes, benefits, and impacts. This assessment is
inseparable from the process, which is an activity of
processing input into result or evaluation in formulating
policies/programs/activities that are considered essential
and influencing the achievement of goals and objectives.
Performance measurement is used to assess thesuccessand
failure of implementing activities following the goals and
objectives set to realize the vision and mission.
The source of human resources quality will significantly
affect the performance of individual auditors.Thisstatement
is corroborated by [2] that the humanresourcesvariable has
a stable relationship with auditor performance. The
Indonesian minister's opening dictum regulation for the
empowerment of the state apparatus No.8/2008 states that
realizing good, efficient, effective, clean, and responsible
governance requires supervision bya qualifiedAPIP.Quality
supervision is necessary, according to the audit mandate of
each APIP.
This quality measure becomes a reference for auditors and
APIP (including the Regional Inspectorate) to carryouttheir
main tasks and functions correctly. So it also impacts the
performance of auditors or the performance of the Regional
Inspectorate itself. The assessment of auditor performance
must be carried out legally, impartially and must describe
actual and accurate performance [12], [13].
Responsibility and Performance of Auditor
[14] Suggests that employee performance increases if
motivational factors, such as opportunities for essential
decisions, the importance of tasks, work situations, career
opportunities, having sufficient independence, and
responsibility. This shows the importance of functions that
make work meaningful and will affect the level of employee
performance.
According to [15], an organization needs to state in writing
and communicate each availablejobposition’sresponsibility
and authority. That way, each employee can determine his
duties and rules according to the position held or the
organization’s position where they work. They will also
know how important their role is seen from how much
responsibility and authority they carry. By knowing this,
they will feel valued, and this will affect their performance.
A reasonable basis in formulating an organizational
structure is that the organization must be flexible because it
allows adjustments without making total changes. The
functions of the parts are flexible with the influence of the
organizational structure and other changes monitoring
activities. What APIP has done is sustainable. Also, the
organized organization must show clear lines of authority
and responsibility, in the sense that there is no overlap in
each division’s functions. If all APIP performs their work
following procedures and not just randomly, there will be a
relatively reasonable internal control and an increase in the
auditors’ performance [16]–[18]. From this description, the
proposed hypothesis:
H-1: Responsibility affects the inspectorate auditor’s
performance in the regional government in East Java
Independency and Performance of the Auditor
Independency is a term often used by professional auditors.
Independency avoids relationships thatmightinterferewith
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the concerned auditor's objectivity to express his opinion as
it is. This shows that independence and objectivity are
related. Independency is essentially the attitude of someone
characterized by his professional duties’ integrity and
objectivity. Independency is the ability to act based on
integrity and objectivity [19]. Although integrity and
objectivity cannot be measured with certainty, both are
fundamental to the public accounting profession.Integrityis
a moral principle that is impartial, honest, views, and
presents facts as they are. On the other hand, objectivity is a
fair attitude in considering facts. Personal interests are not
contained in the facts at hand.
From the research results of [20] where the independency
variable has included objectivity as an inseparable element,
partial independence significantly affects auditor quality.
Likewise, [10], [21] provides objectivityasanelementthatis
not separate from independence. [22] also includes
independence as the independent variable that affects audit
quality. An auditor who has high independence will have
better performance. Independency isa determiningfactor of
audit quality. This is understandablebecauseiftheauditoris
truly independent, it will not be affected by his client. Good
audit quality indicates that the auditor has good
performance [23], [24].
Auditor independence is an essential factor in producing a
quality audit. If the auditor loses his independence, the
resulting audit report does not follow the existing facts, not
to make decision-making. From this description, the
hypothesis is proposed:
H-2: Independence affects the inspectorate auditor’s
performance in the regional government in East Java
The Influence of the Auditor’s Expertise and
Performance
Expertise or competence as someone who has the
knowledge and procedural skills demonstrated in extensive
audit experience. Expertise as people who have skills and
abilities at high degrees [25]. Based on the description
above, it can be concluded that auditors’ competence is an
auditor with sufficient and explicit knowledge and
experience who can audit objectively, carefully, and
thoroughly.
Internal auditors must have the knowledge, skills, and other
competencies needed to perform their responsibilities. The
Internal Audit activity collectively must have or acquire the
knowledge, skills, and other competencies required to carry
out its obligations. Knowledge, skills, and other
competencies are a collective term that refers to the
auditor’s professional expertise of internal needed to carry
out their professional responsibilities effectively. The use of
professional skills carefully and with sufficient caution is
required when he is aware of the possibility of fraud,
deliberate mistakes, errors and omissions, inefficiency, and
conflicts of interest, as well as other conditionsandactivities
in where deviations are most likely to occur.
An auditor must not only have or obtain the knowledge,
skills, and other competencies needed to perform its
responsibilities [26]–[28]. The complicated assignment
completed will always face the possibility of fraud,
misconduct, errors, and omissions, as well as other
conditions and activities where irregularities are likely to
occur. An auditor must apply the care and skills expected of
an auditor who is sufficiently prudent and competent. In the
same or similar situation. From this description, the
hypothesis is proposed:
H-3: Expertise affects the performance of the inspectorate
auditor in the regional government in East Java
Compliance with the Code of Ethics and Auditor
Performance
APIP in carrying out its duties and functions, is followingthe
applicable provisions and norms to create a clean and
authoritative supervisory apparatus. The criteria and
requirements that apply to government auditors consist of
the APIP’s code of ethics and the APIP’sAuditStandards.The
code of ethics is intended to maintain APIP’s behavior in
carrying out its duties. In contrast, the Audit Standards are
designed to maintain the quality of the audit results carried
out by APIP [29].
In principle, a code of ethics is a system of moral principles
enforced in a group of professions that are determined
collectively. Professional ethics is a code of conduct that
must be obeyed by all those who carry out professional
duties.
Besides, the results of the work of the Government Internal
Supervisory Apparatus (APIP) are expected to benefit
leaders and work units and other users to improve overall
organizational performance. The results of this work will be
used with full confidence if the service user knows and
acknowledges the level of professionalism of the auditor
concerned. It can conclude that auditors comply with the
code of conduct that can increase auditors’ professionalism.
According to [29]–[32], the higher the auditor’s
professionalism, the better the materialitylevel will be.If the
auditor is increasingly able to consider materiality, it
indicates that the auditor’s performance is getting higher.
Research conducted by [11], [33] shows that compliance
with the code of ethics affects auditors’ quality. Compliance
with the code of ethics has a relatively strong linear
relationship with an auditor’s performance. The cross-
tabulation matrix model shows that compliance with the
code of ethics is directly proportional to auditor
performance. Thus, the hypothesis is accepted thatthereisa
relationship between compliance with ethics and auditors’
performance. From the description above, the hypothesis is
proposed:
H-4: Compliance with the code of ethics affects the
inspectorate auditor performance in the regional
government in East Java
RESEARCH METHOD
The type of data used in this study is primary data. Primary
data is obtained first-hand by researchers. Data is obtained
using a structured list of questions to collect information
data from the inspectorate auditor in East Java's regional
government. Respondent is chosen who has a Certificate of
Functional Auditor Position (JFA) and is assigned to the
inspectorate. Inspectorate of Jember, Banyuwangi,
Situbondo, and Bondowoso Regency, who carried out
supervisory duties as respondents in this study.
In this study, data analysis used the Partial Least Square
(PLS) approach using the SmartPLS software. PLS is a
variant-based structural equation analysis (SEM) that can
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simultaneously perform measurement model testing and
structural model test. PLS is an alternative approach that
shifts from a covariance-based to variant- based SEM
approach [34]. Covariance-based SEM generally tests
causality or theory, while PLS is more of a predictive model.
RESULTS AND DISCUSSION
Data analysis
In this study, Respondents were all auditors of the Regional
Government of East Java’s Inspectorate who carried out
supervisory tasks for more than one year of work. Research
data were collected by researchersusinga surveymethodby
distributing questionnaires given directly to respondents.
TABLE I QUESTIONAIRE DATA
Information Total Percentage
Questionnaires sent 61 100.0%
Non-return questionnaire 4 6.6%
Questionnaires returned 57 93.4%
Questionnaires that can be
used in research
47 77.0 %
Source: Primary data processed, 2020
Researchers have distributed questionnaires with 61
questionnaires to all Inspectorate auditors in the four
regionals in East Java. The number of questionnaires
distributed, the number of returned questionnaires was 57,
or with a return rate of 93.4%. Questionnaire distribution
data can be seen in Table I.
From the overall criteria to find out the descriptive research
respondents, it can be seen that the respondents in question
are respondents who are expectedtoassistinansweringthis
research question, namelygeneral standardsforgovernment
internal control apparatus. They understand how
assessments are relatedtoauditorperformance.Sothatlater
it can support reliable statistical results.
Hypothesis Testing
TABLE II PATH COEFFICIENTS
Original
Sample
Standard
Deviation
(STDEV)
T Statistics
X1 Y1 0.358295 0.049685 7.211319 **
X2 Y1 0.135191 0.071499 1.980805**
X3 Y1 0.273824 0.048801 5.610987 **
X4 Y1 0.306723 0.055014 5.575385 **
Source: Primary data processed, 2020
The inner model test examinesoneothervariable’sinfluence
with other latent variables, either exogenousor endogenous.
It can also be said to test the hypothesis between one latent
variable and another latent variable. Testing is done by
looking at the results of path analysis and goodness of fit.
The stability of this estimate was tested using the t-statistic
test obtained through the bootstrapping procedure.
Path analysis shows the influence and significance of latent
variables in the study. The path analysis results are seen
from the magnitude of the structural path coefficients and
the t-values for the significance of the prediction model. The
results of path coefficients can be seen in Table II.
DISCUSSION
Responsibilities and Performance of the Auditor
Based on the results of the path analysis using the PLS
approach, the results show that the path coefficient of
Authority and Responsibility (X1) on the performanceofthe
regional inspectorate auditor (Y) has a parameter value of
0.358295 with a value of t-statistic > t-table or 7.211319 >
1.64. The first hypothesis in this study is that the Authority
and Responsibility affect the regional inspectorate auditor's
performance. Hipotesis1isaccepted.Thisfindingshowsthat
responsibility has a significant positive effect on the local
inspectorate auditor’s performance.
From the respondents' answers, it is known that each
division's function must be flexible or allow adjustments
without having to make a total change. It must show
apparent authority and responsibility lines reflected ineach
question, such as main tasks and functions.Theorganization
has been identified, and the duties, procedures, and
responsibilities have been clearly described. The
organizational structure is following the organization’s
mission and objectives.
This hypothesis test supports [16]–[18] stated that an
organization must express its responsibilityandauthorityin
writing and communicating each availablejobposition.That
way, each employee can determine his duties and rules
according to the position held or the organization’s position
where they work. They will also know how important their
role is seen from how muchresponsibilityandauthoritythey
carry. By knowing this, they will feel appreciated, and this
will affect their performance. Employee performance
increases if motivational factors exist, such as opportunities
for important decisions, the importance of tasks, work
situations, career opportunities, have sufficient
independence and responsibility[21].Thisresultshowsthat
the significance of functions that make work meaningful will
affect employee performance.
This study also supports the conclusion that a reasonable
basis in compiling an organizational structure is that the
organization must be flexible. It allows adjustments without
making total changes, and the functions of the parts are
flexible with the influence of the organizational structure
and other changes due to activities. The supervision carried
out by APIP is continuous. Also, the organized organization
must show clear lines of authority and responsibility, in the
sense that there is no overlap in each division’s functions. If
all APIP performs their work by procedures and is not just
arbitrary, it is hoped that there will be good internal control
increases in the auditors’ performance.
Independency and the Performance of Auditor
Based on the results of the path analysis using the PLS
approach, the results show that the road coefficient of
independency and objectivity(X2)ontheperformanceofthe
regional inspectorate auditor (Y) has a parameter value of
0.135191 with a t-table value of t-statistic or 1.980805
>1.96. So Hypothesis 2 is accepted. Independence and
objectivity affect the regional inspectorate auditors’
performance. This shows that independence and objectivity
positively impact the performance of the regional
inspectorate auditor.
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This hypothesis testing results are supported by [20] that
partially independence significantly affects auditor quality.
[13] research proves that auditor independence affects
auditor performance. [35] that work experience, objectivity,
and competence positivelyimpactthequalityof examination
results.
The auditor will report a misstatement depends on the
independence of the auditor. Independency is a term often
used by the auditor profession. Independency avoids
relationships that might interfere with the objectivity of the
concerned auditor to express his opinion.
These results are in linewith [31]opinionthatindependence
means a mental attitude free from influence, not controlled
by others, does not depend onothers.Independencycanalso
be defined as honesty within the auditor in consideringfacts
and impartial, objective considerations within theauditor in
formulating and expressing his opinion.
The higher the auditor’s independence and objectivity, the
higher the auditor's performance. If the auditors better
maintain independence, the more appropriate the auditor
will be in reporting misstatements and free in expressing
opinions as to what they are. This indicates a better auditor
performance.
The Influence of the Expertise on Performance of
Auditor
Based on the results, it was found that the coefficient of
expertise and professional accuracy (X3 ) on the
performance of the regional inspectorate auditor (Y) had a
parameter value of 0.273824 with a t-statisticvalue>t-table
or 5.610987 > 1.64. The variables of auditor's expertise and
professionalism significantly affect the performance of the
regional inspectorate auditors. From the two test results, it
can be concluded that the variablesofProfessional Expertise
and Accuracy have a positive effect on the performance of
the regional inspectorate auditor. A positive impact means
that professional variables’ expertise andaccuracyaffectthe
local inspectorateauditor'sdirectproportional performance.
The better the auditor's expertise, the higher their
performance. Hypothesis 3 is accepted that the expertise
affects the regional inspectorate auditor’s performance.
The respondents' results note that the skillsmeasuredinthe
general standard of government'sinternal control apparatus
proved to be reflected by several things, namely educational
background, technical competence, ongoing training, and
confirmed that craftsmanship and precision profession are
mutually exclusive. Ofcourse,thisstudy'sresultssupport the
previous research [26]–[28]. So an auditor who has the
qualifications required in the general APIP standards and is
increasingly able to use his expertise objectively, carefully,
and thoroughly. The auditor’s accuracy in completing his
duties in terms of quality and quantity of findings, time and
costs, and providing recommendations is getting better. It
indicates higher auditor performance.
This is also supported by Practice Advisory # 1200-IPPF
January 2009 on Skills and Professional Diligence that
assignment should bearmedwiththeskills(proficiency)and
due professional care. Proficiency and due professional care
are the Chief Audit Executive (CAE) responsibility and the
respective internal auditors. Therefore, CAE must ensure
that the people assigned to each assignment as a collective
must have the knowledge, skills, and other competencies
needed to carry out the task properly.
The Effect of Code Ethics Compliance on the
Performance of Auditor
Based on the results of the path analysis using the PLS
approach, the results show that the compliance with the
code of ethics (X5) on the performance of the regional
inspectorate auditor (Y) has a parameter value of 0.306723
with a value of t-statistic > t-table or 5.575385 > 1.64. This
means that this variable affects the performance of the
regional inspectorate auditor. The variable of compliance
with the code of ethics has a statistically significant effect on
the performance of the local inspectorate auditor. From the
two test results, it can be concluded that the Compliance
variable with the code of ethics has a positive effect on the
performance of the regional inspectorate auditor. The
variable code compliance affects the regional inspectorate
auditor’s performance is inversely proportional. The better
compliance to code auditor, the more high- performance
auditor. Hypothesis 4 is accepted that compliance with the
code of ethics affects the performance of the inspectorate
auditor.
This hypothesis test results are supported by research
conducted by [29]–[32], which shows that compliance with
the code of ethics has a relatively strong linear relationship
with the performance of an auditor. Compliance with the
respective code of ethics has a significant effect on the
quality of auditors.
APIP in carrying out its duties and functions follows the
applicable provisions and norms to create a clean and
authoritative supervisory apparatus. The criteria and
requirements that apply to internal government auditors
consist of the APIP code of ethics and the APIP Audit
Standards. The code of conduct is intended to maintain
APIP’s behavior in carrying out its duties.
This study's results support the regulation of the State
Minister for State Apparatus Empowerment Number:
PER/04/M.PAN/03/2008concerningthecodeofconductfor
government internal control officials with the aim and
purpose of providing behavioral guidelines for auditors in
carrying out their profession and for APIP auditors in
evaluating APIP auditor behavior.
The results are in line with previous findings [11], [33] that
auditors who comply with the code of ethics can increase
auditor professionalism. The higher the professionalism of
auditors will be able to consider the level of materiality, the
better. If the auditor is increasingly able to assess
materiality, it indicates that the auditor’s performance is
getting higher.
CONCLUSIONS AND SUGGESTIONS
Conclusion
In this study, four hypotheses were tested with testing done
by looking at path analysis’s value from the path coefficients
and t-values. Based on the results of the test and discussion
presented, several conclusions can be drawn: there is an
influence of responsibility, independence, the effect of
expertise, and compliance with the code of ethics on the
performance of the regional inspectorate auditor.
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Limitations
The limitation is that the criteria in this study are that only
auditors are assigned a minimum of one year of work in the
supervision task. Understandability of the conditions and
procedures for the local government’s work supervision is
not enough to rely on employment length but more
frequency to the Auditor Inspectorate directly involved in
stewardship. Sufficient understanding of the condition and
the working procedureofthe local government'ssupervision
is not enough to rely on the length of employment but over
to the Auditor Inspectorate’s frequency directly involved in
the stewardship of a then in subsequent. They are directly
involved at least once in supervisory tasks.
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