The effect of the situational factor, store atmosphere, and sales promotion on hedonic shopping motivation and its implication on supermarket consumer impulsive buying in Manado city
The purpose of this study was to determine and analyse 1) the effect of the situational factor, store atmosphere, and sales promotion on hedonic shopping motivation and 2) the impact of situational factor, store atmosphere, sales promotion, and hedonic shopping motivation on supermarket consumer impulsive buying in Manado City, partial or simultaneously. The method used in this research is the descriptive survey and explanatory survey method, with 250 consumers who shop in several supermarkets as the sample with convenience sampling technique; primary data were collected using questionnaire with Likert scale and SEM (structural equation modeling) analyse technique using Lisrel 8.80 program.
The result shows that situational factor did not significantly affect the hedonic shopping motivation while store atmosphere and sales promotion are positively related to it. Meanwhile, situational factor and sales promotion are significantly related to impulsive buying. In contrast, store atmosphere shows the opposite way to impulsive buying. Further, impulsive buying is also predicted by hedonic shopping motivation.
The increasing of customers' impulsive buying behaviour occurs concerning with shopping for social purposes and sales promotion. The first approach is obtained from marketing strategy and customer service strategy while the second approach is achieved through information strategy, communication, and frequency of sample providing program
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The determinants of goal realization and the significant role of self-efficacy in the Malaysian franchise industry
The franchising industry in Malaysia is worth more than RM27 billion in 2017 and is rising. However, the local franchisees are still lagging behind their international players in their home country. Hence, the objective of this study is to determine the factors that lead to the innovative goal realization of the local food franchisees. This study utilizes quantitative research design by distributing 400 questionnaires consisting of measurement for seven latent variables. The instruments consist of 45 items adapted to suit the local franchise industry using a 7-point Likert scale. A response rate of 42% (169) was obtained and the data were analyzed using structural equation modeling (SEM) in AMOS. The path model demonstrates that nine relationships are significant out of twelve hypotheses examined. It signifies that to achieve goal realization, a franchisee needs to undergo a process. It started from goal desire and ends with goal realization. Self-efficacy and goal desire significantly affect goal intention which subsequently effect implementation desire. Next, implementation desire influence implementation intention and self-efficacy. Subsequently, implementation intention and self-efficacy influence plan enactment. Finally, implementation desire and plan enactment are the two significant factors influencing innovative goal realization.
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An investigation into the relationship between customer relationship marketing and customer retention: superstore retailing context in Bangladesh
The context of this study is Bangladesh`s food retailing sector. The main purpose of this study is to investigate the relationship between Customer Relationship Marketing (CRM) and customer retention. The core aim of Relationship Marketing is to build long lasting mutually bonded relationships with customers and various other important stakeholders. The concept has attracted considerable attention among scholars in recent decades and has appeared in service marketing literature as a new marketing paradigm. The concept is critical to the success of any organisation as it has been an accepted phenomenon that maintains that existing customers are far easier to retain than is the process of acquiring new customers. In order to stay in business and cope with the challenging business dynamism, organisations are continuously searching for reliable and serviceable strategies to be employed in order to increase customer retention.
However, there is a lack of consensus among researchers on the core antecedents of relationship marketing that can be used to achieve the above aims, especially while the concept is new in the context of organised retailing sectors in Bangladesh. In response, the study developed a conceptual framework of customer retention strategy which incorporates bonds, service quality and relational quality into one relationship model. The model establishes eleven hypotheses. A sample of 202 grocery food retail customers were selected in a random sample from four selected superstores. The results support hypothesized relationships built on the model. The findings indicate that service quality, trust, bond and customer satisfactions are vital for creating positive customer loyalty which in turn creates customer retention.
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Social networking sites and fashion e-purchasing process
The Internet and social networking sites have provided many benefits to its users, because of its ability to connect large number of users all over the world; it is used as a marketing tool to promote different goods and services, including fashion. This study aimed to reveal the impact of social networking sites and their applications, e-word of mouth and e-reference groups in particular, on the e-purchasing process of fashion products. This process undergoes five consecutive stages (need recognition, information search, alternatives’ evaluation, e-purchasing, post-purchasing evaluation). In order to achieve the objectives of this study, analytical descriptive method was used and quantitative approach utilizing survey strategy was applied to test the three main hypotheses developed based on the literature review. Questionnaire was developed based on the previous studies and electronically distributed to a connivance sample of 601 online fashion buyers who have active Facebook accounts. 427 filtered and screened questionnaires were analyzed using SPSS. Descriptive analyses and regression analyses were performed to describe and test the hypotheses. The study found that the e-reference groups have slightly stronger impact on e-purchasing process in the fashion sector compared to e-word of mouth. The study recommended that e-stores should pay attention to consumers' experience to ensure positive feedback on social networking sites, and to the quality of information offered on fashion products. Recommendations for future research are provided.
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An empirical investigation of gist helpfulness in online reviews
The online-purchase trends suggest that consumers’ online reviews have become very important for customers and the sellers in purchase decisions and product sales respectively. Although the significance of online reviews has been examined, there are research gaps in studies on how to make title of online reviews helpful. The paper explores the traits that influence the formation of title of online reviews.
The study proposes gist helpfulness for the title of online reviews adopting elements such as online recommendation, online reviewer, and online review timeline, online review indicator. Our analysis of data from survey of 528 customers shows that daily use of internet positively influences gist helpfulness. The analysis was conducted through binary logistic regression. It is found that review depth and online reading experience have significance over gist helpfulness. The approach in this study is empirical where it attempts to improvise selection of reading reviews based on titles. The scope of the study is as such that it can be adopted by online companies to upgrade the current online review system and enrich customer experience to maintain relationship with their users. Besides, this paper aims to develop a normative model considering important strategic issues to develop an insight related to consumer reviews.
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Wisdom of Vedanta for management educators of 21st century
There is a growing trend in business organizations to include spirituality in management. Spiritual values and practices are being used as management tools to realize full potential of employees, ethical practices, increasing productivity, better interpersonal relationships, and community services etc. Management educators are coming up with improved ways to embrace spirituality into the courses and the institutions. With inclusion of spirituality in the practices of management, educators need to develop model programs to teach spirituality and the methods to know the success of such programs. The ways of managing pure and applied spirituality without unravelling it from the other essentials of management education is a new challenge before educators. Vedanta emphatically declares the truth that we are paripurna or totally fulfilled, completely satisfied. For some reasons, we do not know it. Ignorance of our fullness causes an imaginary void. Desire arises in the mind to acquire and possess things to fill the void. Vedanta gives knowledge of our fullness. The population of young is highest in the world. They are in hurry in searching for the meaning of life. It is the era of ‘Spiritual Youth’. The spirituality centres on meditation, going deeper into one’s own self and harnessing the soul’s energy. Practices of meditation has to be evolved looking to the younger generation and their specific characteristics. Lot of research work is needed in the direction of practical meditation and yoga looking to the present-day need. Management educators can teach students about the spirituality in life and in business too. Students can be motivated to understand deeply the Vedantic methods to experience the pure consciousness and analyse its applied aspects through the continuing research work. At present, traditional management institutes and universities are lacking such practices.
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Sense of coherence; work and family stressors in a metropolitan municipality in South Africa
Background: Not much information is available on the level of the sense of coherence (SOC) of the working population in South Africa. SOC is the disposition of an individual to accept strain as one of the factors that fosters growth and maturity. It develops from infancy through adolescence from the resources available to an individual and could deplete through stressors. Work stressors are those elements in the workplace that could result in harmful behaviour patterns and stress-aversive reactions. While family stressors are those elements in the domestic environment that engender strain and counterproductive behaviour in individuals.
Aim: The main aim of the article was to examine the association among SOC and work and family stressors among professional level employees in the South African Public Service. The objectives of this article are (1) to ascertain if the professional level employees investigated had strong or weak sense of coherence (SOC) and (2) To determine the effect of work and family stressors on SOC.
Setting: The study was conducted among professional level employees and top management of a municipality in the South African Public Service.
Methods: In this pragmatic, cross-sectional study design, a sample of 307 professional level employees born during the apartheid era in South Africa completed the 13-version Orientation to life Questionnaire (OLQ), work stressor and family stressor questionnaires as well as an elementary demographic questionnaire. Additional data was collected from the interview of 11 other top management members.
Results and conclusion: The findings refuted the claims that unfavourable environmental conditions could affect the development of a strong SOC in an individual by revealing that professional level employees at the South African Public Service generally had strong SOC. It further revealed that the respondents in comparison with the family stressors were experiencing much work stressors. The findings have implications for workplace practices and management of work and family stressors.
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Hypermarket customer loyalty: product attributes and image mediated by value and customer satisfaction
The purpose of this research to analyze the effect of product attributes and image on customer loyalty mediated by value and customer satisfaction. This research was conducted on the existing hypermarket customers in Malang City, namely, Carrefour, Giant and Sun hypermat by using sample size as many as 120 respondents. Sampling technique was done using Convenience sampling technique. The collected data were analyzed by using Structural Equation Model (SEM) with a variance based or component-based approach involving Partial Least Square (PLS). The results showed that product attributes directly affect the loyalty of hypermarket customers in Malang City, while the image does not affect customer loyalty directly. This indicates that hypermarket image concerning the price offered is in accordance to the quality of goods and attributes attached to the same goods with the conditions that exist in the supermarket. This what makes the customers do not have the same level of loyalty regarding the imaging activity done. Customer value and customer satisfaction serve as a complete mediation of the indirect effect of the image on customer loyalty. However, customer value and customer satisfaction serve as partial mediation from the indirect effect of product attributes on customer loyalty.
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Measuring work engagement strategies and employees’ behavioural outcomes in Nigerian Universities
Institutions of higher learning in the modern and highly competitive academic environment compete to drive work engagement and explore possible means by which employees can develop and exhibit right attitudes and disposition to work. The main objective of this study was to examine the effect of work engagement strategies on employees’ behavioural outcomes. Few studies analysed how work engagement strategies could help in driving standard work behaviour particularly in higher institutions. In an attempt to bridge this gap, this study was carried out using descriptive research method and Structural Equation Model (AMOS 22) for the analysis of four hundred and forty-one (441) valid questionnaire which were completed by the faculty members of the six selected private universities in Nigeria using stratified and simple random sampling techniques. Factor model which shows high-reliability and good fit was generated, while construct validity was provided through convergent and discriminant analyses. The findings indicate that career opportunities, recognition of efforts, institution’s reputation, investment in employees and fun at work have positive influence on job satisfaction, job involvement and employees’ loyalty. This study contributes to the scientific knowledge in the area of Strategic Human Resources Management and the insight discovered from the study would help the management of institutions of higher learning to improve their employees’ level of engagement as well as their behavioural outcomes.
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Willingness to adopt an e-payment system to increase the effectiveness of the budget disbursement in the public sector in Indonesia
The main objective of e-payment system development in government agencies in Indonesia is to overcome problems arising in financial management, such as frequent occurrences of delayed payment, incomplete and inaccurate documents, financial information not being punctual, human error and other technical problems. This research aims to analyze the acceptance of e-payment system in Indonesian government institution using Technology Acceptance Model (TAM) approach. This research also tries to find answers as to whether the adoption of an e-payment system has a positive impact on effectiveness of the government budget disbursement. This research has a valuable contribution to make to the Indonesian government which is considering adoption of an e-payment system in all government institutions. However, the e-payment system adoption needs a transitional process. This condition is in line with a statement made by Compeau and Higgins (1995), who found that a critical stage in the application of an information technology system is the condition in which the presence of a system is received or rejected by the potential user. Data in this research was obtained from a survey administered to users of an e-payment system at one of the universities in Indonesia. The research respondents consist of 261 users of e-payment systems.
This research data collected using the online questionnaire of e-payment system users. The data analysis employed the structural equation models. The findings of this study indicate that the perceived usefulness is an important factor which influences e-payment system acceptance; however, perceived ease of use has no influence on individual attitude because the e-payment system implementation in our study was mandatory. So, all employees had an obligation to run the system, although some of them may have experienced difficulties with this new system.
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Customer satisfaction and loyalty drivers in the Zambian mobile telecommunications industry
This paper explores the extent to which customer satisfaction, service quality, customer service, price, corporate image, and network coverage influence customer loyalty in the mobile telecommunications industry in the emerging market country of Zambia. The study is important because emerging market countries including Zambia present a contextual setting in which there has been very high growth in mobile phone penetration within a short period of time. Based on survey data from a convenience sample of 221 mobile subscribers, and using partial least squares analysis, the study found that the antecedents of customer satisfaction (i.e., service quality, customer service, corporate image, price, and network coverage) explained 54% of the variance in customer satisfaction while customer satisfaction itself explained 37.4% of the variance in customer loyalty. Though service quality, customer service, corporate image, and network coverage were positively related to customer satisfaction as expected, there was no evidence to support the hypothesized negative relationship between the price level and customer satisfaction.
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Antecedents individual entrepreneurial orientation (IEO): problem based learning (PBL)
To build students' IEO, an appropriate learning approach is necessary to obtain the results optimally. This study focused on how PBL effects on students’ IEO and was limited on the theoretical application to the occurring condition, according to constructivist learning. This study aims to determine and analyze Problem Based Learning (PBL) on Economic Theory course in building students’ IEO. The population was 112 UNESA students who took Economic Theory course with 86 students as the participants. The sampling used purposive simple random sampling and Partial Least Square for its statistic technique. The results indicated that PBL on Economic Theory course was proved to significantly effect on students’ IEO, despite considered as week due to several conditions.
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Does social media marketing enhance impulse purchasing among female customers case study of Jordanian female shoppers
In a report about social media presented by the Arab Social Media Influencer Summit (2015) it was mentioned that 86% of young individuals between the ages of 25-35 are involved in almost every social media website there is. Jordan registered the highest usage within the Levant are of Facebook and WhatsApp with a high usage and involvement among young citizens. The current research study aims at examining the role that social media marketing played among individuals in Jordan; precisely females and how it increased their impulsive purchasing of items through a social media platform. Through the quantitative approach, and using the questionnaire as a tool, the researcher distributed the tool on total of (400) female individuals forming a convenient sample of the study. The results of the analysis indicated that social media marketing had an influence on impulsive purchasing behavior among shoppers noting to the variable of variety seeking which presented through the social media platforms. The research however recommends a deeper investigation of how the impulsive and instant purchasing behavior was influenced by social media and the social media touched the behavior of the customer into a different scheme.
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Measuring management and leadership competencies of business school educated managers in South Africa
This paper explores a model to measure managerial and leadership competence of business school educated managers. It starts by reviewing the literature on general management and leadership, seeking to establish a broad theoretical framework to guide this study. After statistically ensuring that the respective theoretical measuring criteria selected do measure the specific management and leadership competency, the paper then presents a model to measure management and leadership competencies. The final model has a total of eleven management and leadership competencies. These are Personal Value System, Career Awareness, Ethical and External Influences, Leading Change, Cultural Sensitivity, Team Building, Strategic Leadership, Conflict Management, Communication Skills, Global Leadership Mindset and Emotional Intelligence. This paper goes on to statistically measure the management and leadership competencies while also determining if the demographic variables influence the management and leadership competencies in any way. Also, the paper seeks to determine if any significant correlations exist between management and leadership competencies. The results of this study are of value to business school educated managers who aim to improve their managerial and leadership skills. It is also of value to researchers and scholars who intend to explore this avenue of managerial and leadership competency models further.
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Integrated analysis of retail trade areas: (1) techniques
Traditional techniques for the analysis of trade areas (per capita approach, residual approach and analogue or share approach) oversimplify the relationship between population and expenditure, while pertinent variables that influence demand and potential are left unaccounted for. Inappropriate model specification, incomplete portrayal of market realities and faulty market analysis give rise to poor investment decision making. An integrated analysis of retail trade areas is proposed in this, the first of two papers. The analysis incorporates four proposed techniques, namely the Multi-Criteria Saturation Index (MCSI), Retail Diversification Index (RDI), Demand Density Analysis (DDA) and Growth Matrix (GM). Improvements to the analogue method are also proposed, including economic indicators to account for the time value of money.
In Part 2 of this paper a test for validity is developed, based on a comparison of actual versus forecast shopping centre sales data for twelve shopping centres in South Africa. The negligible difference observed between actual and forecast sales validates the proposed integrated approach.
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Determinants of consumers’ preferences for local food: A comparison study from urban and rural areas in Indonesia
Spatial factors (rural and urban) might influence consumer preferences towards local food. This study explores and compares consumer preferences for local food in the urban and rural context. Face to face interviews were conducted in urban and rural locations on Java island, Indonesia. Six hundred respondents were interviewed using a structural questionnaire. Factor analysis was applied to group consumers based on their preferences. Although consumer demographics differ, the results show that factors influencing consumers’ preferences seem to be similar in term of “food quality”, “support for local food”, “availability”, “promotion’, “tradition”, and “packaging “. “Food safety” also influences preferences for local food in urban areas. Though the paths by which the groups arrive at these motivators differ, the factors influencing consumer preference for local food are remarkably homogenous regardless of location. These results provide important implications for developing marketing strategies for local food linking urban and rural areas. Marketing can be enhanced through advertising and increasing consumer awareness and knowledge. This can be accomplished through mass media and formal and informal education, as well as traditional events. This study has its limitation that only one rural and one urban area was surveyed. Thus, these findings cannot be generalised for Indonesia as a whole. This paper’s unique contribution is to explore and compare consumer preference for local food in urban and rural Indonesia.
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Expanding animosity typology as antecedent consumer ethnocentrism toward purchase intentions of foreign products
Animosity and Consumer Ethnocentrism is a concept of psychological-social which describes the negative attitude in evaluating foreign products. The aim of this study is to provide empirical facts of the expansion of the four-typology animosity as an antecedent of consumer ethnocentrism (CE). In addition, this study aims to test CE as a predictor of foreign products purchase intention in developing countries. namely Indonesia. This study uses survey method. The research sample are 225 respondents from Indonesia. The product categories are supplement foods from the United States. The results show that the national stable animosity. personal stable animosity and personal situational animosity are antecedent of CE. Meanwhile, national situational animosity is not proven to have an influence on CE. This study also proves that CE has a negative influence on foreign products purchase intention.
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Determinants of collaboration and innovation towards organization performance within Thailand's automotive parts industry
The objective of this study is to examine the collaboration and innovation influencing the organization performance of Thailand’s automotive parts industry. Thailand’s continuing economic growth has been partly attributed to the export automotive production industry that has also established Thailand as the automotive parts production base for ASEAN. Both industries have evolved into Thailand’s key industries with the largest export values. Quantitative research method was employed to study 250 automotive parts entrepreneurs in Thailand. Questionnaires were used to collect data and SEM statistical modeling technique was used in the data analysis. The research found that organizations with significant emphasis on supplier, internal and customer collaboration to be able to create product, process, service and organization innovation that had significant impacts on the organization performance of Thailand’s automotive parts industry regarding customer retention, employee satisfaction, cost reduction and organization growth.
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The impact of business process management on Job performance
The present study aims to examine the impact of business process management on employee's job performance at the Social Security Corporation (SCC). The study's sample consists of (390) employees who will be answering the study's questions and hypotheses. In addition, the researcher developed a questionnaire to detect the impact of business process management on job performance. The most important findings and conclusions of the research are: the arithmetic means of employees' estimates at the SCC towards job performance were moderate and the arithmetic mean of employees' estimates at SCC towards business process management were high too. Regression results indicate there were statistically significant effects for BPM on job performance at the SCC, and process improvement influence came first concerning the size of the effect. The study recommends the SCC to adopt strategic objectives, to increase the concern and interest about IT, and provide electronic services.
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Integrated Analysis of Retail Trade Areas: (2) Empirical Validation
An integrated analysis of retail trade areas was proposed in Part I of two papers on the analysis of trade areas. The proposed analysis incorporated four techniques, namely the Multi-Criteria Saturation Index (MCSI), Retail Diversification Index (RDI), Demand Density Analysis (DDA) and Growth Matrix (GM). Improvements to the analogue method are also proposed, including economic indicators to account for the time value of money.
In Part II the validity of the proposed integrated analysis is tested, based on a comparison of actual versus forecast shopping centre sales data for twelve shopping centres in South Africa. A negligible difference was observed between actual and forecast sales.
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Impact of customer trust toward loyalty: the mediating role of perceived usefulness and satisfaction
The technology of ICT is dynamically developing with sorts of innovative product, one of them is IPTV. Its existence provides triple play multimedia convergence such as telephone, internet and digital TV contents. The customer’s adoption on it becomes important toward the service provider for a number of interests, especially for the field of marketing. By means of TAM concept (Technology Acceptance Model) from Gefen et al. (2003) and by adding satisfaction and loyalty so the new model is able to be used to evaluate the response of cognitive, conative and affective of customer. Empirical study applied to the customer's of PT. Telekomunikasi Indonesia, Tbk. in order to test 6 hypotheses as recommended. The Simulation of conceptual model and empirical data research acquired by using of AMOS software indicates that all of the hypotheses proved positively significant. Variable trust is a good antecedent of perceived usefulness, satisfaction and loyalty constructs. Besides that, there is a direct effect between trust with loyalty or indirect effect through the mediation on perceived usefulness and or satisfaction.
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The influence of selected demographic variables on the triple bottom line reporting of businesses in the Nelson Mandela Bay
Triple bottom line reporting is an important aspect of a business’s sustainability efforts. The compilation of these reports allows the stakeholders of a business to assess the impact that it has on the economy, society, and environment. This increased stakeholder scrutiny of triple bottom line reports has led businesses that report on the triple bottom line to gain a competitive advantage through increased levels of trust and loyalty from their stakeholders. Other benefits of triple bottom line reporting include employee satisfaction and the minimisation of risk through ethical conduct. The purpose of this article was to investigate the influence of selected demographic variables on the triple bottom line reporting of businesses in the Nelson Mandela Bay region. A quantitative approach was implemented, and a self-administered questionnaire was distributed to the respondents. An exploratory factor analysis was conducted, and Cronbach’s alpha coefficients were calculated to assess the validity and reliability of the measuring instrument. The empirical results showed that some demographic variables – the size of the business, the industry in which the business operates, and the management style of the business – had a significant influence on the business’s triple bottom line reporting.
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Socio Cultural Influences on Online Shopping Behaviour
Purpose: The study had been carried out with the aim to find out the influence of Customers;’ Socio Cultural Factors on their Online Shopping Behaviour. The findings of the study would be very fruitful to company owners who sell their products online by making them aware about customers’ online shopping behaviour in respect to their social and cultural factors.
Methodology: The study is quantitative and descriptive in nature, based on primary data collected from the various people of Saudi Arabia and Non-Saudi nationals. A structured close ended questionnaire has been used in this study as research instrument based on 5-point Likert Scale from 5 to 1. Total 400 respondents had been participated in the present research work. Analysis has been made with the help of various statistical tools and techniques i.e. Factor Analysis, Mean and Standard Deviation.
Findings: Present study concludes that Customers’ Socio-Cultural Factors has a significant influence on Online Shopping Behaviour. Total three factors captioned Social Factors, Cultural factors and Social Class with 4, 8 and 5 variables respectively had been extracted with a high degree of reliability. Among all these three factors Cultural Factors and Social Class with three variables each has a significant influence on online shopping behaviour of customers. Rest of the findings has been discussed in the research paper.
Study Limitations: Present Study had been carried out in Saudi Arabia and the analysis results of this study could not be inferred in other parts of the world.
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Assessment of entrepreneurial and intrapreneurial orientation constructs: An analysis of past research
Entrepreneurial Orientation (EO) can act as a predictor and indicator of firm-level entrepreneurship in organisations of different sizes. Intrapreneurial Orientation (IO), as an offspring of EO, describes an individual employee’s inclination to act entrepreneurially. Yet while the importance of an organisation’s EO cannot be overstated, a lack of clarity exists as to which common constructs underpin these concepts, as no study has attempted to analyse the shared conceptual basis underpinning EO, IO and other connected concepts. The purpose of this study is to analyse the underlying constructs of past EO and IO studies. The study is qualitative in nature by utilising a narrative review methodology. The review was conducted in prominent international databases. Discovered articles were analysed by means of content and thematic analysis. Results reveal that EO studies mostly utilise three constructs, namely risk-taking, innovativeness and proactiveness, while competitive aggressiveness and autonomy are less frequently utilised. Instruments developed by Miller (1983), as well as Covin and Slevin (1989) were the most frequently utilised instruments to assess EO. Studies investigating IO lack commonality in constructs, with only innovativeness representing a common construct. Entrepreneurial Attitude Orientation was found to act as an extension to IO, utilising similar constructs and one underlying instrument only. Findings of this study provide researchers and academics with an up-to-date identification and analysis of the main constructs underlying popular EO and IO instruments, thereby assisting in the development of instruments in future EO and IO studies.
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Influence of budget participation and leadership style against rebudgeting on work unit of apparatus
The purpose of this research is to test influence of Budget Participation and Leadership Style against rebudgeting on the work unit of regional apparatus (SKPD). Data were collected using questionnaires filled out by respondents from SKPD at 18 (eighteen) local government regencies/cities in Aceh, Indonesia for 110 (one hundred) questionnaires out of 150 were distributed. The results showed that Budget Participation and Leadership Style had a positive influence on SKPD rebudgeting. The finding of this research is to find that agency problems in regional budgeting have a bearing on leadership. In addition, the leadership style of the regional head as the regional financial authority is related to the process of budgeting based on the performance-based budget of local government and should be used on the performance indicators in the proposal of every program and activity.
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This work is licensed under a Creative Commons Attribution 4.0 License.
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