/jurnalpengurusan Sat, 08 Oct 2022 11:04:50 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.1 /jurnalpengurusan/article/kesan-moderator-kearifan-tempatan-dalam-mempertingkatkan-prestasi-pekerja-di-indonesia/?utm_source=rss&utm_medium=rss&utm_campaign=kesan-moderator-kearifan-tempatan-dalam-mempertingkatkan-prestasi-pekerja-di-indonesia Sat, 08 Oct 2022 11:04:50 +0000 /jurnalpengurusan/?post_type=article&p=2521 Public servants are facing challenges to provide quality services. The demand for quality in services by the public has not been completely realized. This is due to the level of performance of the public servants which is still low. This study is aimed at identifying the level of performance among civil servants. Factors include competence, integrity, discipline, motivation, reward and job design in measuring employee performance improvements. A total of 2320 public servants were chosen as the population in this study. Proportional random sampling method was used to represent the whole population equally. Structural Equation Modeling (SEM) analysis was used to analyze the findings. Inferential statistical analysis showed that competence, motivation and job design were influenced significantly by employee performance. Furthermore, local wisdom was found to be a significant moderator to employee performance. On the other hand integrity, discipline and rewards were not significantly related to employee performance.

]]> /jurnalpengurusan/article/professionalism-competency-and-financial-reporting-quality-a-perception-of-director-of-finance-in-a-changing-public-sector-reporting-standard/?utm_source=rss&utm_medium=rss&utm_campaign=professionalism-competency-and-financial-reporting-quality-a-perception-of-director-of-finance-in-a-changing-public-sector-reporting-standard Sat, 08 Oct 2022 06:16:59 +0000 /jurnalpengurusan/?post_type=article&p=1944 The Financial Reporting Quality (FRQ) refers to better information dissemination across different users. It remains a prevalent factor for organizations’ performance and survival. The public sector in many countries, have witnessed considerable changes in the past decades. The prominent one being the International Public Sector Accounting Standards (IPSAS) for the public sector entities. Drawing on contingency and institutional theories, this study examine the perception of directors of finance regarding the effects of professionalism on the relationship between staff competency and FRQ under a new accounting standard. Using survey research approach and self-administered questionnaire, data were gathered from 118 directors of finance representing local governments of four States in the north-west geographical zone of Nigeria. The Partial Least Squares Structural Equation Modeling (PLS-SEM) revealed a significant positive relation between staff competence and FRQ. Conversely, no significant effect was found in the interaction of professionalism on the model. The study implication was discussed in the context of Nigeria.

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