ORIGINAL RESEARCH ARTICLE | Jan. 16, 2019
The Perception of Budgetary Goal Characteristic, Budget Adequacy and Organizational Commitment toward Regional Government Performance with Internal Control as a Moderator Variable in Musirawas Regency and Lubuk Linggau Municipality Organizational Management
Retno Ulfayatun Hidayah, Azwardi, Tertiarto Wahyudi
Page no 23-29 |
10.21276/sjef.2019.3.1.3
This study aimed to find out the influence of Budgetary Goal Characteristics, Budget Adequacy, Organizational
Commitment and internal control toward the performance of Lubuk Linggau Regency and Municipality Government. In
this study, budgetary goal characteristic was measured using budgetary participation dimension, budget goal clarity,
budgetary feedback, budgetary evaluation and budget goal difficulty. Budget adequacy is measured based on budget
adequacy and information on budget availability. Organizational commitment is measured based on loyalty, pride, value
of acceptance and organization goal. Internal control in this study was measured using environmental control dimension,
risk assessment, control activity, information and communication, and monitoring. This study was conducted by
spreading 190 pieces of questionnaires to echelon 2, 3 and 4 officials in the regional government organization of Lubuk
Linggau regency and municipality. The data were analyzed using SPSS 23 by implementing double linear regression
method and Moderate Regression Analysis (MRA) with the result which showed that in a simultaneous way, the
variables of characteristic, budget goals, budget adequacy, organizational commitment, and internal control had
influenced regional government performance; and in a partial way, internal control moderated the correlation between the
characteristic of budget goals and budget adequacy with regional government performance. The result of this study also
showed that internal control did not moderate the correlation between organizational commitment and the performance of
Lubuk Linggau regency and municipality.
ORIGINAL RESEARCH ARTICLE | Jan. 16, 2019
Probabilities of Failures in Construction Works Completion in Governmental Institutions, an Analysis on the Causing Factors
Agus Sunarya Sulaeman, Vissia Dewi Haptari
Page no 28-40 |
10.36348/sjbms.2019.v04i01.005
There are always goods/services procurements each year in governmental institutions, both central and local governments. However, there are often failures in the completion, causing the work progresses slowly, the quality is not well-controlled, the contract is terminated, and some works are even abandoned. The research’s object is the probabilities of failures in construction works in governmental institutions, while the respondents were officers of governmental institutions involved or once involved or understanding participations of all parties involved in the construction works. Their involvements were in each of work stages, starting from preparing procurement, contacting procurement committee, making contract, planning, executing, controlling, and completing the work. Competence of the Commitment Making Official (CMO/PPK), technical skills of the contractors, planners, supervisors, and technical teams were factors considered to be playing a role in the failures. In addition, however, managerial skills of the administrators, natural/non-technical conditions, post of the CMO in the organisation, position issues, and period of work were also researched as the other non-ignorable factors that may cause the failures. The data were collected from questionnaires distributed to some selected respondents from various governmental institutions in some provinces in Indonesia. Furthemore, using probit model method, the data were processed and analysed. According to the results, only managerial skills of the administrator, technical skills of the contractor and supervising consultant, skills of the Procurement Service Unit (PSU/ULP) committee, position and period of work of the construction executing team had influence on the probabilities of failures in the construction works completion, while the other factors did not have any significant influence
ORIGINAL RESEARCH ARTICLE | Jan. 16, 2019
Factor Affecting of Sharia Commercial Bank Profit Sharing Financing Volume Increase in Indonesia
Muhammad Darma Halwi, Mohammad Iqbal Bakry, Triyani, Andi Mattulada Amir, Ridwan, Haerul Anam
Page no 30-37 |
10.21276/sjef.2019.3.1.4
This study aimed to analyze the effect of profit sharing rate, capital adequacy ratio, and third-party funds to financing
volume of profit sharing in sharia commercial bank in Indonesia. Quantitative research with verificative approach. The
samples were eight sharia commercial banks from 11 sharia commercial banks in Indonesia. Data collection was
quarterly financial report (quarter, covering profit sharing, capital adequacy ratio, third-party fund, profit sharing volume)
of sharia commercial bank during 2011-2015 (160 observations) obtained from website of Bank Indonesia. Data analysis
is panel data regression. Profit-sharing rate ranged from 1.28-21.11% with an average of 6.27% during 2011-2015.
Capital adequacy ratio ranged from 11.00 to 63.77% with an average of 23.43%. Third party funds ranged from 167 -
62,112 billion rupiahs with an average of 15,353 billion rupiahs. The volume of profit-sharing financing distributed by
sharia commercial banks in Indonesia ranged from 1 - 23,826 billion to an average of 4.537 billion. The profit sharing
rate had no significant effect on the volume of profit sharing (p = 0.343), while the capital adequacy ratio had a negative
and significant effect on the profit sharing (p = 0.000) volume, while the third party funds had a positive and significant
effect on the profit sharing volume p = 0.000). Factors which affect the volume of financing are the ratio of capital
adequacy and third party funds. A low capital adequacy ratio and high third party funds will have an effect on increasing
the financing volume.
ORIGINAL RESEARCH ARTICLE | Jan. 16, 2019
Analysis of Brand Image against Customer Satisfaction and its Impact on Repurchase Intention Citilink Indonesia
Diorezky Yoga Pratama, Baruna Hadibrata
Page no 20-27 |
10.36348/sjbms.2019.v04i01.004
PT Citilink Indonesia is an airline that has become one of LCC's top brands in the Indonesian aviation industry. Amid the current competition of airlines, especially for LCC airlines, an appropriate marketing strategy is needed to support ticket sales that year. Research on the influence of brand image inherent in Citilink airlines on customer satisfaction and its impact on interest in repurchasing tickets for 145 GMF employees at Hangar 4 Tangerang, Banten. With SEM analysis, this study examines the influence of brand image formed on the market. This study uses a quantitative method with the study population being GMF employees at Hangar 4 Tangerang, Banten the results of the analysis show that the brand image has a positive and significant value on customer satisfaction. This is also in line with the positive results that are also shown by the brand image of repurchasing interest. The higher customer satisfaction in an airline service automatically, the interest in repurchasing airline tickets will also increase
ORIGINAL RESEARCH ARTICLE | Jan. 16, 2019
Comparison of Effectiveness of Management Approaches of GashakaGumti National Park and Yankari Game Reserves in Dry Region of NorthEast Nigeria on Conservation of Tree Species
Ibrahim Umar, Hasabelrasoul Fadlelmula Mustafa, Mohamed Saeed Ahmed Zaroug, Mohammed Bello Abdullahi, Hammani Babangida
Page no 15-27 |
10.21276/haya.2019.4.1.2
Both United Nations (UN) and Convention on Biological Diversity (CBD) recognized the importance of protected areas
(PAs) as a key strategy for biodiversity conservation and sustainable development. This makes global protected areas an
important contribution to achieving these commitments. However, PA coverage alone does not effectively measure the
overall effectiveness of the protected areas performance or conservation success, thus the effectiveness of the curved or
designated PAs needs to be monitored. This paper investigated the Effectiveness of National Parks and Game Reserves in
Tree Species Conservation in Dry Region of North-East Nigeria by comparing Gashaka-Gumti national (GGNP) park
and Yankari Game reserve (YGR). Wandering quarter method of vegetation analysis was employed as instrument for
data generation where five sampling points (five vegetation zones in GGNP and four angles and centre in YGR) were
established in each of the PA for data collection. Basal area, percentage frequency, relative density, relative dominance,
importance value index were determined on each species encountered. Mean distance between tree stands, mean area as
well as number of trees per hectare were also calculated. Results obtained indicated higher species diversity in GGNP
over that of YGR (53 and 22 respectively). Basal area records indicated highest (34, 552.6cm) at GGNP on Uapaca
togoensis against highest at YGR (25, 598.2 cm) on Khaya senegalensis. Same trend was observed on measures of
Relative density, relative dominance and importance value indices (IVI). Going by the IVI, the vegetations of the PAs
were described as Uapaca-Crossopteryx-Danielli complex and Kyaya-Combretum-Danielli type of vegetation in GGNP
and YGR respectively. Values for mean distance (dm) between Trees, mean area (MA) occupied by Tree and Density of
Trees per hectare indicated 3.4m, 11.6m & 862 in GGNP respectively against 6.2m, 38.4m, & 260 in YGR respectively
ORIGINAL RESEARCH ARTICLE | Jan. 16, 2019
Carbon Emission Disclosure: Analysis of Manufacturing Companies in Indonesia
Febriansyah, Mohamad Adam, Inten Meutia
Page no 8-14 |
10.36348/sjbms.2019.v04i01.002
The purpose of this paper is to obtain empirical evidence about the effect of profitability, the diversity of nationalities of the board of directors, and the environmental committee on the disclosure of carbon emissions in manufacturing companies in Indonesia. To measure the level of disclosure of carbon emissions, a checklist is used which is developed based on the information request sheet provided by the Carbon Disclosure Project (CDP). The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2012-2016. There are 23 companies that met the criteria. The type of data used in this study is panel data. Data analysis uses the Generalized Least Square (GLS) method using E-views as an analysis tool. The results of the study show that the profitability and diversity of the Foreign Board of Directors do not have a significant effect on the level of Carbon Emission Disclosure. Meanwhile, the environmental committee has a significant effect on Carbon Emission Disclosure
ORIGINAL RESEARCH ARTICLE | Jan. 16, 2019
Objective Structured Practical Examination in Haematology for First-Year MBBS Students
Sachchidanand Wattamwar, Rucha Wagh, Srabani Bhattacharya, Sundaram Kartikeyan
Page no 4-7 |
10.21276/sijap.2019.2.1.2
This complete enumeration, cross-sectional comparative study was conducted in the Physiology Department of a municipal medical college in Maharashtra, India to determine the gender differences in scores obtained by students in objective structured practical examination. After explaining the purpose of the study and the procedure of the Objective Structured Practical Examination to first-year MBBS students (n=60; 30 females and 30 males), written informed consent was obtained. The examiners were provided with a pre-validated checklist for assessing the students’ performance at the procedure station. After the procedure station, the students shifted to the question station for writing answers to ten short-answer type questions. The overall mean score (out of 20) in the procedure station was 18.57 1.88 (95% CI: 18.09–19.04) while the mean score in the question station (out of 20) was 10.98 4.05 (95% CI: 9.96–12.01). The gender differences in mean scores were not significant (p=0.499) at the procedure station that primarily assessed the psychomotor domain at the “shows how” level of the Miller’s Pyramid. However, male students obtained significantly (p=0.015) lower mean scores at the question station that chiefly evaluated the cognitive domain at the “knows” and “knows how” levels. This implied that while both male and female students were equally proficient at performing the procedure (psychomotor domain) component of the practical, the male students were deficient in the knowledge (cognitive domain) component of the practical, when compared with their female counterparts.
CASE REPORT | Jan. 16, 2019
An Unusual Presentation of a Severely Calcified Intramural Leiomyoma and Ovarian Hemangioma in a Postmenopausal Patient Managed By- Hybrid Technique
Debasis Dutta, Kanika Jain, Kanika Chopra, Shashi Dhawan, Anisha Manocha
Page no 6-9 |
10.36348/sijog.2019.v02i01.002
A 68-year-old postmenopausal woman presented with pain lower abdomen and a palpable mass. Physical examination and radiological findings were suggestive of a large calcified fibroid uterus. Patient was taken up for total laparoscopic hysterectomy with bilateral salpingoopherectomy after all necessary pre-operative work up. To, our surprise, the fibroid was extremely hard, as a result we failed to morcellate or cut it even with high voltage pure cutting current. So, we did a mini-laparotomy to remove the fibroid. Blood loss was minimal. The size of the extracted fibroid was 1 kg. The patient was discharged in stable condition on post-operative day 4. The histopathological examination was suggestive of extensively calcified intramural fibroid and other rare finding of cavernous hemangioma in one of the ovaries. The extensively calcified fibroid in postmenopausal patient and the presence of cavernous hemangioma are rare findings with very few cases reported till date. We managed the case laparoscopically followed by mini laparotomy to retrieve the specimen with the advantages of minimal blood loss, need for blood transfusion and early recovery.
ORIGINAL RESEARCH ARTICLE | Jan. 16, 2019
Amalgamation of Clinical Case Scenarios with Integrated Teaching for First-Year MBBS Students
Sundaram Kartikeyan, Srabani Bhattacharya
Page no 8-12 |
10.21276/sijap.2019.2.1.3
This complete enumeration, comparative, before-and-after study (without controls) was conducted on 60 first-year MBBS students (30 females and 30 males) at a municipal medical college in Maharashtra, India. The outcome studied was the difference in cognitive domain scores after attending didactic lectures (by a pre-test) and integrated teaching with case scenarios (by a post-test). The participants included all first-year MBBS students, who gave written informed consent after the purpose and procedure of the study was explained to them. Didactic lectures on anaemia were followed by a pre-test and integrated teaching with case scenarios, conducted by the same set of teachers. Next, the post-test was administered using a questionnaire that was identical to that of the pre-test. The difference between the overall pre- and post-test scores was highly significant (Z=5.966; p<0.00001). The differences between the pre- and post-test scores for female (Z=3.463; p<0.00053) and male students (Z=3.636; p<0.00027) were also significant. In the pre-test, the mean score (out of 20) was 8.40 2.92 (95% CI: 7.36–9.44) and 8.07 2.55 (95% CI: 7.16–8.98) for females and males, respectively and the gender difference in scores was not significant (Z=0.466; p=0.641). In the post-test, the mean score (out of 20) increased to 11.40 3.74 (95% CI: 10.06–12.74) and 10.53 2.69 (95% CI: 9.57–11.49) for females and males, respectively and the gender difference in scores was not significant (Z=1.034; p=0.301). The study results reveal that blending integrated teaching with case scenarios significantly increases cognitive domain scores.
REVIEW ARTICLE | Jan. 16, 2019
Responsive Governance through Smart City Application in City of Makassar
Muchlas M Tahir, Hamrun, Zulfan Nahruddin, Handam
Page no 15-19 |
10.36348/sjbms.2019.v04i01.003
Responsive Governance requires the government to be responsive to changes in situations / conditions that can accommodate people's aspirations. The Makassar city government can better understand the wishes of the city community through the application of smart city applications so that decision making in service delivery is more responsive to the demands of the community. Through the glasses of Responsive Governance, a concept that emphasizes the point of view of decision making involving all components involved in governance by linking interesting issues about smart city (specifically the application of Tangkasaki and Dottoro'ta Trucks) which are focused on responsive aspects of governance this research can provide impact in the form of an understanding of responsive governance that still lacks research literature that discusses the concepts and theories of responsive governance and helps the Makassar city government in finding new approaches and perspectives in promoting the existence of Makassar's smart city concept
ORIGINAL RESEARCH ARTICLE | Jan. 10, 2019
ccounting Students Behavior to Obtain Chartered Accountant Certification
Rizka Novelia, Taufiq Marwa, Tertiarto Wahyudi
Page no 1-9 |
10.21276/sief.2019.3.1.1
Objective: The purpose of this study was to see the behavior of accounting student to obtain chartered accountant
certification, where the behavior is seen from attitudes, subjective norms and perceived behavioral control. This research
was conducted on 250 respondents who legitimately filled out the questionnaire in August-September 2018 at the
University in Palembang, Indonesia. The collected data was analyzed using Partial Least Square. The research findings
revealed that attitudes toward behavior, subjective norms, and perceived behavioral control had a positive and significant
influence on obtaining a chartered accountant certification. In addition, the interest of obtaining chartered accountant
certification has a significant influence for the behavior of interest in obtaining chartered accountant certification.
ORIGINAL RESEARCH ARTICLE | Jan. 10, 2019
Study of the Discordance of the HR / HER2 Status between Primary Tumor and Metastases of Breast Cancer Conducted at the Aerospace Medical Center of Rabat and Comparison with Literature Data
Fahd Bennani Smires, Houda Echchachoui, Zakaria Iloughman, Mouna Elghazi, Meryem Zerrik, Mohamed Chemsi
Page no 1-5 |
10.36348/sijog.2019.v02i01.001
Therapeutic modalities for metastatic breast cancer have not stopped progressing in recent years, in particular hormonotherapy targeting hormonal receptors (HR), and targeted therapies targeting Human Epidermal Growth Factor Receptor-2 (HER2), which allowed to improve the overall survival of patients over expressing these receptors, however, the high risk of metastatic relapse makes the prognosis remain impaired. Among the causes of these relapses, the phenotypic instability, which would be at the origin of expression change of the HR and HER 2 on the surface of tumor cells.This discordance of phenotypic expression between the primary tumor and the metastatic relapse leads to an assessment of therapeutic modalities initially undertaken? Through this work, we will compare our study about 17 female flight crew with metastatic breast cancer, conducted at the aerospace medical center of the military hospital Mohamed 5 of Rabat, with literature data
ORIGINAL RESEARCH ARTICLE | Jan. 10, 2019
Medicinal Potentials of Phragmanthera capitata (Sprengel) S. balle (Loranthaceae) Used in the City of Douala (Cameroon)
Ladoh-Yemeda Christelle Flora, Ndongo Din, Tomedi Eyango Minette
Page no 1-14 |
10.21276/haya.2019.4.1.1
Loranthaceae are epiphytic hemiparasitic plants that cause considerable damage to cultivated and spontaneous woody
plants around the world. These plants are also used locally to treat many health problems. The aim of this work is to
identify the various potentials of Phragmanthera capitata exploited by tradi-practitioners of traditional medicine. An
ethnobotanical survey based on direct and semi-structured interviews was conducted among 121 tradi-practitioners in the
city of Douala. About 52.9% of the surveyed tradi-practitioners knew only P. capitata as a hemiparasitic plant while
47.1% knew about other Loranthaceae species. In the latter group, 56.2% differentiated them only through flowers. 26
plant species have been recognized as host plants to P. capitata, 73.1% of which are woody species. The most cited
species were Persea americana, Dacryodes edulis and Psidium guajava. 64.5% of the tradi-practitioners surveyed used
P. capitata only for medicinal purposes (UV = 0.64) and the rest added ritual practices (UV = 0.71). The inventory
identified 38 health problems treated by this species among which, hypertension, diabetes, nerve pain, cancer, heart
disorders and mystical diseases are the most concerned. The leaves (93.3%) and stems (56.7%) are mostly used. This
study showed the importance of P. capitata in the traditional pharmacopoeia of Cameroon despite its pernicious nature.
Phytochemical and pharmacological investigations are envisaged to highlight certain medicinal properties of P. capitata.
ORIGINAL RESEARCH ARTICLE | Jan. 10, 2019
Vitamins A, D, E in the Primary Sjögren Syndrome compared with Control Group
Luis A. Espinoza-Espinoza, Luz A. Moreno-Quispe, RM Moreno
Page no 1-4 |
10.21276/sjbr.2019.4.1.1
Introduction: Sjögren's Syndrome is a complex and chronic autoimmune disease that affects the salivary and lacrimal
glands, however the immunoregulatory and immunosuppressive effect of vitamins has been related to the disease. The
objective was to know the vitamins related to the Sjögrens Primary Syndrome compared with a control group. Materials
and Methods: A review was made in the PubMed database with the key words (Vitamin and Primary Sjogrens Syndrome
and Primary Sjögrens Syndrome) without restriction of date until November 2, 2018, only studies conducted in humans
and published in English were selected. Results: We identified 50 studies with the search criteria, 5 studies were
conducted on animals and were excluded, 7 studies were written in a language other than English and were excluded,
only 38 studies were eligible and 7 of them were included. The vitamins A, D, E, and 25 hydroxyvitamin D3 were
analyzed in the pSS compared to a control group. Conclusion: The vitamins D are important to balance calcium,
phosphorus for the development of bone tissue and in patients with pSS the musculoskeletal system may be affected.
ORIGINAL RESEARCH ARTICLE | Jan. 6, 2019
Analysis of Strategies for Increasing Regional Tax Revenues Customs Acquisition of Land and Building Rights (BPHTB) Case study on Income Office Region (Dispenda) Bekasi City
Arwani, Anas Miftah Fauzi, Meika Syahbana Rusli
Page no 41-48 |
10.36348/sjbms.2019.v04i01.006
The purpose of this research was to identify the internal and external factors to formulate strategy and to prioritize alternative strategies for increased local tax revenue BPHTB. The research are using Internal Factor Evaluation and External Factor Evaluation, SWOT analysis and Analytical Hierarchy Process (AHP). The results indicated that the emergence of factors that affect the goals are (1) facilities and infrastructure (2) BPHTB regulation (3) updated NJOP (4) the growth of the industrial property (5) the integrity and capacity of human resources (6) awareness and knowledge of the taxpayer. Actors who influenced in this study is the tax payers, tax officers, internal Auditors and Notary Public/PPAT. The increase of capacity and integrity was selected as the priority strategy based on AHP research. Managerial implications of the human resources improvement program is oriented on increased local tax revenue BPHTB based on the principle of good governance. This research was the top recommendation of the deregulated of regulation BPHTB to anticipating the loss of potential revenue BPHTB and for the Central Government BPHTB along with the House of Representatives (DPR) for the amendment UU Nomor 28 Tahun 2009