LEMBAR
HASIL PENILAIAN SEJAWAT SEBIDANG ATAU PEER REVIEW KARYA ILMIAH : JURNAL ILMIAH
Judul karya ilmiah (artikel) : The Dimensions of Organizational Commitment Moderates the Relationship between Budget Participation and Budgetary Slack and Its Effects on Performance
Jumlah Penulis : 3 orang
Status Pengusul : Penulis ke 3
Nama Penulis : Dr. Indira Januarti, SE, M.Si, Akt
Identitas Jurnal Ilmiah
: a. Nama Jurnal : International Journal of Economic Research : b. Nomor ISSN : ISSN : 0972-9380
: c. Volume, nomor, bulan, tahun
: Vol 14, No.15, 2017103-114 : d. Penerbit : Serials Publications
: e. DOI artikel (jika ada) :
: f. Alamat web jurnal : http://serialsjournals.com/index.php?route=product/p roduct&product_id=364
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bereputasi (Maks 30)
Internasional Nasional Terakreditasi
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(Maks 10)
Nasional Terindeks DOAJ dll.
(Maks 20)
a. Kelengkapan unsur isi artikel (10%) 3 2 2.5 1 2
2,85
b. Ruang lingkup dan kedalaman pembahasan (30%)
9 6 7.5 3 6
8,5
c. Kecukupan dan kemutahiran data/informasi dan metodologi (30%)
9 6 7.5 3 6
8,5
d. Kelengkapan unsur dan kualitas penerbit (30%)
9 6 7.5 3 6
8
Total = (100%) 30 20 25 10 20 27,85
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Nilai pengusul = 5,57 KOMENTAR / ULASAN PEER REVIEW
• Kelengkapan dan kesesuaian unsur
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• Ruang lingkup dan kedalaman pembahasan
Ruang lingkup bahasan berkaitan dengan akuntansi yaitu akuntansi manajemen. Isu dibahas dengan cukup detail dengan menggunakan argumen dan referensi yang baik dan terkini, sesuai kaidah penelitian akuntansi
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Data termasuk mutakhir pada saat dipublikasikan, namun dengan jumlah responden yang tidak jelas. Artikel disusun dengan menggunakan metodologi riset yang sesuai dengan konteks penelitian akuntansi
• Kelengkapan unsur dan kualitas penerbit
Unsur kelengkapan penerbit: lengkap, masuk jurnal terindex scopus, Q4, H-index = 17, sjr
= 0,14. Namun statusnya discontinued tahun 2018
• Indikasi plagiasi
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• Kesesuaian bidang ilmu
Topik sesuai dengan bidang ilmu pengusul yaitu akuntansi
Semarang, 17 April 2020
Reviewer 1
Prof. Anis Chariri, S.E., M.Com., Ph.D., Akt NIP. 196708091992031001
Departemen Akuntansi FEB Undip
Jabatan Fungsional : Guru Besar
LEMBAR
HASIL PENILAIAN SEJAWAT SEBIDANG ATAU PEER REVIEW KARYA ILMIAH : JURNAL ILMIAH
Judul karya ilmiah (artikel) : The Dimensions of Organizational Commitment Moderates the Relationship between Budget Participation and Budgetary Slack and Its Effects on Performance
Jumlah Penulis : 3 orang
Status Pengusul : Penulis ke 3
Nama Penulis : Dr. Indira Januarti, SE, M.Si, Akt
Identitas Jurnal Ilmiah
: a. Nama Jurnal : International Journal of Economic Research : b. Nomor ISSN : ISSN : 0972-9380
: c. Volume, nomor, bulan, tahun
: Vol 14, No.15, 2017103-114 : d. Penerbit : Serials Publications
: e. DOI artikel (jika ada) :
: f. Alamat web jurnal : http://serialsjournals.com/index.php?route=product/p roduct&product_id=364
: g. Terindeks di scimagojr / Thomson Reufer ISI knowledge atau di nasional / terindeks di DOAJ, CABi, Copernicus
: scimagojr, Q4
Kategori Publikasi Jurnal Ilmiah : : Jurnal Ilmiah Internasional /Internasional bereputasi (beri pada kategori yang tepat) Jurnal Ilmiah Nasional Terakreditasi
Jurnal Ilmiah Nasional/ Nasional terindeks di DOAJ, CABI, Copernicus Hasil Penilaian Peer Review :
Komponen Yang Dinilai
Nilai Maksimal Jurnal Ilmiah Nilai Akhir
Yang Diperoleh Internasional
bereputasi (Maks 30)
Internasional Nasional Terakreditasi
(Maks 25)
Nasional Tidak Terakreditasi
(Maks 10)
Nasional Terindeks DOAJ dll.
(Maks 20)
a. Kelengkapan unsur isi artikel (10%) 3 2 2.5 1 2 2,9
b. Ruang lingkup dan kedalaman pembahasan (30%)
9 6 7.5 3 6 7,5
c. Kecukupan dan kemutahiran data/informasi dan metodologi (30%)
9 6 7.5 3 6 7,6
d. Kelengkapan unsur dan kualitas penerbit (30%)
9 6 7.5 3 6 7,5
Total = (100%) 30 20 25 10 20 25,5
Kontribusi Pengusul (Penulis Pertama / Anggota Utama)
0,4/2
5,1 KOMENTAR / ULASAN PEER REVIEW
Kelengkapan dan kesesuaian unsur Artikel telah mencantumkan semua unsur yang diminta dalam penilaian
Ruang lingkup dan kedalaman pembahasan Ruang lingkup partisipasi anggaran, slack budget, komitmen organisasi, dan kinerja di SKPD Prop Sumatera utara telah disajikan dan dibahas dengan baik sesuai dengan teori yang mendasari.
Kecukupan dan Kemutakhiran Data &
Metodologi
Data primer SKPD di 5 wilayah Sumatra Utara. Metodologi dalam artikel telah dijelaskan dengan baik dan dapat menjelaskan langkah-langkah penelitian yang dilakukan beserta alat analisis yang digunakan.
Kelengkapan unsur dan kualitas penerbit Penerbit jurnal terindek scopus Q4 dengan H index 17, SJR 0,14 (2018), saat ini jurnal sudah diskontinyu di scopus.
Indikasi plagiasi Hasil uji dengan menggunakan Turnitin sebesar 6%
Kesesuaian bidang ilmu Akuntansi perilaku dibidang akuntansi manajemen dalam penganggaran, khususnya partisipasi anggaran, slack budget, komitmen organisasi dan kinerja
Semarang, 17 April 2020
Reviewer 2
Prof. Faisal, SE, M.Si, Ph.D NIP. 197109042001121001 Departemen Akuntansi FEB Undip Jabatan Fungsional : Guru Besar
√
Document details
References (40)
12 of 13
The dimensions of organizational commitment moderates the relationship between budget participation and budgetary slack and its effects on
performance
(Article), ,
Faculty of Economics, Accounting Department, Universitas HKBP Nommensen, Nommensen, Indonesia Faculty of Economics, Accounting Department, Universitas Diponegoro, Diponegoro, Indonesia
Abstract
Objective: This study empirically examines the role of organizational commitment dimensions in the relationship between budgetary participation and budgetary slack, the influence of budgetary participation on budgetary slack and budgetary slack on performance. Design/Methodology/Analysis Tools: Using primary data by distributing
questionnaires to respondents involved in budgeting. The analysis tool used is Structural Equation Model (SEM). The SEM used is WarpPLS. Findings: This study finds empirical evidence that: Budgetary slack is negatively influenced by budgetary participation and budgetary slack negatively affects performance. This study fails to prove the effect of moderation on the dimensions of organizational commitment in the relationship between budgetary participation and budgetary slack. © Serials Publications Pvt. Ltd.
SciVal Topic Prominence
Topic:
Prominence percentile: 97.852
Author keywords
Budget Participation Budgetary Slack Organizational Commitment Performance
Anthony, R.N., Govindarajan, V.
(2005) Management Controls Systems, Edisi 11. . Salemba Empat. Jakarta
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International Journal of Economic Research Volume 14, Issue 15, 2017, Pages 103-114
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Budgetary Slack | Management Control System | Strategic Management Accounting
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The effect of budget participation on budgetary slack in local government with organizational commitment and environmental uncertainty as the moderating variable
Setiawan, B.M. Ghozali, I.
Evidences from China: Impacts of information asymmetry, budgetary participation, emphasis, procedural justice, interactive justice, clarity and difficulty of budgetary goals on subordinate manager propensity of creating budgetary slack Zhang, Y. Song, X. Zhao, S.
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12 of 13 Stevens, D.E.
(2000) Determinants of Budgetary Slack in the Laboratory: An Investigation of Controls for Self-Interested
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Adjusting Beliefs via Transformed Fuzzy Returns
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Entrepreneurial Competency and Tendencies among Pre-university Students
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The Financial Crisis of 2008 and the Impact on Dividend Policy: The Case of Korea Author :- KyungJae Rhee and Mina Han
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Stock Market Linkages in Asian Countries Author :- Heon-Yong Jung
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(https://serialsjournals.com/abstract/46778_6.pdf) Applying a Value Stream Mapping (VSM) to Improve Supply Chain Performance of Agricultural Products:
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(https://serialsjournals.com/abstract/99429_7_roengchai.pdf) The Dimensions of Organizational Commitment Moderates the Relationship between Budget
Participation and Budgetary Slack and Its E ects on Performance Author :- Hamonangan Siallagan, Abdul Rohman and Indira Januarti Volume :- No.14 (2017)
Issue No :- 15 (2017) Pages :- 103-114
Abstract
Article PDF
(https://serialsjournals.com/abstract/17707_8.pdf) Corporate Social Responsibility Disclosure (CSRD) and Company Financial Performance for
Environmental Sensitive Companies in Malaysia
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Issue No :- 15 (2017) Pages :- 115-125
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Agro–Development in Musali By Using Muzara’ah Supply Chain Model
Author :- Mohamed Mohideen Nayeem and Liya Ur Rahman Liyakath Alikhan Volume :- No.14 (2017)
Issue No :- 15 (2017) Pages :- 127-133
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Legislating Consumer Law in Malaysia and the Consumers’ Apprehension
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Tax Expenditure Analysis and Reporting: An analysis of selected SME Tax Programs in Malaysia Author :- M. Arif Romli, A.M. Nassir, Fakarudin Kamarudin and Azhar Md Nasir
Volume :- No.14 (2017) Issue No :- 15 (2017) Pages :- 151-175
Abstract
Article PDF
(https://serialsjournals.com/abstract/33460_12.pdf)
13 International Journal of Economic Research Adjusting Beliefs via Transformed Fuzzy Returns
International Journal of Economic Research ISSN : 0972-9380
available at http: www.serialsjournals.com
© Serials Publications Pvt. Ltd.
Volume 14 • Number 15 • 2017
Adjusting Beliefs via Transformed Fuzzy Returns
Tanarat Rattanadamrongaksorn
1†, Duangthip Sirikanchanarak
1,3, Jirakom Sirisrisakulchai
1,2and Songsak Sriboonchitta
1,21
Faculty of Economics, Chiang Mai University, Chiang Mai 50200, Thailand
2
Centre of Excellence in Econometrics, Chiang Mai University, Chiang Mai 50200, Thailand
3
Bank of Thailand, Bangkok, 10200, Thailand
Abstract: Change in structural level can cause shifts in the properties of data and, therefore, imposes needs in adjusting belief on the inference. In this study, we consider such a problem in the estimation of financial series.
Under Bayesian framework, we propose the idea of combining human approximations and historical observations via transforming fuzzy returns into priors. Fuzzy return has been reintroduced and transformed as an external piece of evidence to the process of Bayesian inference. In addition to the concurrent work [1], this hybrid-prior approach reduces a step of transformation but increases the compatibility with probability theory and, as a result, could be implemented with ease. In our experiment, we selected five samples of financial securities from different markets for examining the proposed methodologies. The problem is multi- dimensional and analytically intractable but conveniently solved by the Markov-chain Monte-Carlo approximation. Both alternatives have been compared and yielded the quite similar results but traded off in the computational efforts. They indicate the importance on the predictive impacts from expert opinions setting baseline on the commonly-used Maximum Likelihood Estimation method.
Keywords: Bayesian inference, data fusion, possibility-probability transformation, fuzzy prior, transformed prior, MCMC.
1. INTRODUCTION
Political policy, administrative style, technological constraint, etc. are the examples of the factors that affect economic conditions and even almost everything. Nowadays, the world is more interconnected so that these dynamics grow bigger in magnitude and higher in velocity and more frequently cause changes in structural level than ever.
Data inference is considered as one of the most fundamental topics in every statistics-intensive branches
– Economics is definitely included. The structural change has impacts on the underlying natures of the
31 International Journal of Economic Research The Buoyancy of Major Direct Tax Categories: Evidence from Malaysia
International Journal of Economic Research ISSN : 0972-9380
available at http: www.serialsjournals.com
© Serials Publications Pvt. Ltd.
Volume 14 • Number 15 • 2017
The Buoyancy of Major Direct Tax Categories: Evidence from Malaysia
S. M. Najib¹, S. M. Ariff² and M.N. Annuar³
¹ Faculty of Economics and Management, University Putra Malaysia, UPM Serdang, Malaysia, E-mail: [email protected]
² Department of Economics and Finance, Sunway University, Bandar Sunway, Selangor, Malaysia, E-mail: [email protected]
³ Faculty of Economics and Management, University Putra Malaysia, University Putra Malaysia E-mail: [email protected]
Abstract: This study is about the different direct tax form impacts on the growth path of a country’s national income. Tax authorities are investing time to find the stability factors promoting buoyancy to ensure fiscal revenue remains stable and grows proportionally with economic growth to ensure public expenditure targets are achieved. This paper investigates the responsiveness of different tax forms to the buoyancy of tax revenue while studying the factors associated with GDP growth using data from a mid-income economy, Malaysia over period 1975-2015. This paper aims to determine the tax buoyancy contribution of major direct tax components in the short-run as well as the long run. The overall direct tax buoyancy is found to be lower than 1, which implies the increase in direct tax revenue is lower than the amount from the average growth in the nominal GDP. We apply the Fully-Modified and Dynamic OLS models to estimate the buoyancy coefficients of major direct tax categories. Findings from this study is useful as new knowledge especially for the tax administrator as well as the government to have information on the potential stream of revenues while the tax forms are held steady over the measurement period in order to meet the needs of the development goals of a the tested economy, Malaysia.
Keywords: Tax Buoyancy, Corporate taxes, Personal taxes, Petroleum taxes, Stamp Duty.
JEL Classification: D60, H23.
1. INTRODUCTION
The concepts of tax buoyancy and tax efficiency are applied measures of the responsiveness of tax revenue
to economic growth. Tax buoyancy is a crude measure which does not distinguish between discretionary
and automatic growth in tax revenue. In this study, the buoyancies of the major tax forms in a representative
247 International Journal of Economic Research Development Model of Content Industry under Digital Convergence Circumstance
International Journal of Economic Research ISSN : 0972-9380
available at http: www.serialsjournals.com
© Serials Publications Pvt. Ltd.
Volume 14 • Number 15 • 2017
Development Model of Content Industry under Digital Convergence Circumstance
Wen-Hong Chiu
1, Rong-Ann Deng
2, Hui-Ru Chi
*3and Xing Li
41
Associate Professor, Department of Business Administration, Asia University, Taiwan, E-mail: [email protected]
2
PhD Candidate, Department of Business Administration, Asia University, Taiwan, E-mail: [email protected]
3
Assistant Professor, Department of Business Administration, Asia University, Taiwan, E-mail: [email protected]
*corresponding author
4
Associate Professor, College of Economics and Management, LongDong University, China, E-mail: [email protected]
Abstract: Digital convergence influences industry changes, causes enterprises to transform, merge or collaborate with each other, and even develops different types of industry changes and business integration, However, past studies on digital convergence issue mainly focused on policy, protocol, and standards, the formation and management of online communities, hardware facilities or system software implementation, planning and technologies, and digital content business models. Few studies have examined the factors of industry change and enterprise transformation from a complete systematic perspective. This study proposes a three-dimension analysis framework based on the literature review, including infrastructure, content, and society. This study adopts case study method and selects Netflix as research case. This study found that the digital content industry emphasizes infrastructure, specifically over the top (OTT) convergence technology, data flow control technology, and big data analysis technology. The industry also emphasizes producing original content and developing new media business models, in which content production should maintain strategic flexibility. Finally, the industry emphasizes society relationship management, as well as collaboration with local communities around the world.
Business model innovation in society aspect has become a competitive advantage in the industry.
Keywords: Digital Convergence, Infrastructure, Content, Society, OTT
1. INTRODUCTION
Digital convergence influences enterprises’ business strategy, organizational changes driven by new
technologies, different types of industry changes and integration, and even the restructuring and merging
of multinational enterprises. Hence, the development and adjustment of the digital convergence industry
is currently one of the most important development items to countries around the world (Lykourgiotis et
339 International Journal of Economic Research Adoption of Sustainable Supply Chain Practices and its Impact on Company Performance
International Journal of Economic Research ISSN : 0972-9380
available at http: www.serialsjournals.com
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Volume 14 • Number 15 • 2017
Adoption of Sustainable Supply Chain Practices and its Impact on Company Performance
Luisa Pinto
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