PurposeThe purpose of this paper is to examine the mediating effect of intellectual capital (IC), management accounting information systems, internal process performance and customer performance (CP) ...on the relationship of strategies with financial performance (FP).Design/methodology/approachThe population in this research was medium and large manufacturing company business units in Java. The business unit as the unit of analysis in this research is part of the organization that: is responsible for the production and marketing of a product or set of products; is formed by product type; has its own competitors which are different from competitors of other business units or divisions within a parent company; and has a manager who is responsible and has authority over the planning and implementation of strategies to achieve the specified profit target.FindingsAn innovation strategy that includes product innovation, process innovation and technology has an impact on FP if there is a good internal process performance, reliable management accounting information system and good CP. The internal process performance, which includes operations management processes, customer management processes, innovation processes and regulatory and social processes, optimizes the relationship of the strategy with FP. In this study, IC does not affect CP and internal process performance, nor does the management accounting information system affect FP. However, information systems affect FP through internal process performance and CP.Originality/valueThe originalities of this study are: the use of the continuous innovation strategy in an integrated manner between product innovation and process and information technology – this has never been conducted by other researchers, especially in Indonesia; the use of IC, management accounting information systems, internal process performance and CP as mediating variables; the use of an integrative approach by including variables of IC, management accounting information systems and non-FP as contextual variables related to contingency approaches that have never been conducted in previous research; the modeling of new related concepts with the one developed in the balanced scorecard; and using single mediating and multiple mediating on the influence of sustainable innovation strategies on FP.
ABSTRACTThis article examines how trust between the regional government and its citizens contributes to the embodiment of participatory policymaking at the provincial level and impacts regional ...development. Different from previous studies on trust, which focused primarily on quantitative approaches and thereby left the social-political context out, this study employs a qualitative approach to present more profound findings and contextual aspects that reflect actors’ trust. The context is the existence of a local political dynasty that dominates the political, bureaucratic and business arenas. It also captures a regional development paradox in which a province is persistently underprivileged among well-developed adjacent regions. Primary data collection involves in-depth interviews with selected business actors, academics, NGOs and high-, middle- and low-ranking government officials at the provincial level. The findings reveal a lack of trust between the regional government and citizens, which explains poor participation in policymaking hence sluggish regional development. Each actor seems to lack the necessary competence, integrity and benevolence to cooperate in regional policymaking. These findings also fill a theoretical gap left by previous studies on trust which have primarily focused on citizen trust in government. At the same time, this article also pays more attention to government trust in citizens, which remains understudied.
The focus of this research was to investigate the effect of green market orientation on business performance. For that purpose, this research tested that green market orientation has a direct effect ...on business performance, that green market orientation affects green innovation, and that green innovation affects business performance. As a quantitative research, partial least squares structural equation modeling (PLS-SEM) was used to test the hypotheses. Data were collected by using both online and offline questionnaires from owners/managers of the manufacturing micro, small- and medium-sized enterprises (MSMEs) in the East Java Province of Indonesia. A total of 175 respondents participated in this study. The results show that green market orientation has a positive and direct effect on business performance. The results empirically support the theory of sustainability and entrepreneurship in the research setting of Indonesian MSMEs. The results also imply that the owners/managers of MSMEs need to balance economic, environmental, and social issues in their business. In the era of sustainable development and environmental awareness, manufacturing MSMEs need to adopt a green market orientation and carry out green innovation in their business processes to obtain a better business performance.
Background
The clinical competence of nurses should be maintained to ensure patient safety. Competence is the integration of knowledge, skills, and attitudes. Nurse competency also improves the ...quality of nursing care and reduces the incidence of missed nursing care. This study aimed to explore the experiences of nurses maintaining a nurse competence system in hospitals through continuing education.
Design and Methods
The research method used was qualitative phenomenological research, and the data was collected through an in-depth interview which was consist of six participants.
Results
The results of the research were 1) continuing professional development to maintain the competence, 2) credentialing system in the career ladder system, 3) missed care still occurred in the implementation of nursing services 4) nurses had hopes that managers supported the efforts to maintain competence through continuing professional development.
Conclusions
Nurse managers are expected to improve the supervision program to maintain clinical competence and decrease missed care.
Purpose
The purpose of this paper is to investigate whether performance management system (PMS) has a positive effect on organizational performance. Furthermore, it also investigates whether ...intellectual capital (IC) mediates PMS-organizational performance relationship.
Design/methodology/approach
This study is designed as a quantitative research employing a partial least squares structural equation modeling (PLS-SEM). Using an online survey, data are collected from the HEIs managers under the Ministry of Research, Technology and Higher Education, the Government of Indonesia (MRTH-GOI). This research uses a mediation model approach to test the indirect effect of IC.
Findings
The results reveal that PMS has a positive direct effect on organizational performance of the HEIs in Indonesia. Further analysis proves that IC partially mediates PMS-organizational relationship.
Research limitations/implications
This research is context-specific for Indonesia and caution should be used when generalizing it to other countries. It implies that the better the organizational performance of the HEIs, the better the quality of life in the society. PMS and IC play a crucial role in the era of knowledge economy.
Practical implications
The HEIs managers should design and implement a reliable PMS. They also should properly manage the IC (human capital, structural capital, relational capital) so that they can enhance organizational performance in areas of teaching, research and community service as the core business of the HEIs.
Social implications
As the global education competition has become a serious issue in each HEI in Indonesia, the results of this study contribute to providing an approach on how to achieve a better organizational performance which brings more benefits to the society. The HEIs display a strategic role in improving the quality of life of society. The knowledge economy requires society to enhance the quality of education at all levels. This research model and results provide empirical evidence of the importance of IC which mediates the relationship between PMS and organizational performance. When the HEIs in Indonesia implement this model of managing IC, the society will get more benefits in terms of the improvements in the quality of education, teaching, research and community service from the HEIs. The better the HEIs performance, the better the quality of life of the society in the era of knowledge economy.
Originality/value
This research brings together issues that are usually examined separately in previous studies. It employs a mediation research model to explore the central role of IC in PMS- organizational performance relationship which is rarely researched. This is also the first study exploring the three constructs of PMS, IC and organizational performance in the Indonesian HEIs research setting.
Penelitian ini dilatarbelakangi oleh banyaknya nama-nama jalan yang bermunculan di Kecamatan Lasalepa. Nama-nama tersebut sebagian terasa asing bahkan memilki makna yang unik dan lucu bagi masyarakat ...baik yang berada di daerah tersebut maupun dari luar daerah yang melewati jalan-jalan tersebut. Penamaan jalan-jalan tersebut tentunya tidak lepas dari latar belakang budaya masyarakat setempat. Oleh karena itu, Penelitian ini bertujuan untuk mendeskripsikan toponimi penamaan jalan yang ada di Kecamatan Lasalepa Kabupaten Muna. Teori yang digunakan dalam penelitian ini adalah teori semantik, antropolinguistik dan toponimi. Penelitian ini merupakan penelitian lapangan dangan menggunakan metode deskriptif kualitatif. Teknik pengumpulan data dalam penelitian ini adalah dengan menggunakan teknik wawancara, teknik catat, dan teknik rekam. Hasil penelitian ini menunjukkan bahwa Nama-nama jalan di Kecamatan Lasalepa sebagian besar tidak memiliki papan nama, namun masyarakatnya mampu mengetahui letak nama-nama jalan tersebut dengan baik, di mana mereka mampu menunjukkan arah dan lokasi dari nama-nama jalan tersebut tanpa adanya kekeliruan. Nama-nama jalan di Kecamatan Lasalepa Kabupaten Muna dilatarbelakangi oleh dua aspek penamaan, yaitu aspek perwujudan (Jalan Nambo, Jalan La Sari Muna, Jalan Wa Sandu-Sandu, Jalan Malaowaha, Jalan Tani, Jalan Bangunsari, dan Jalan Cendana) yang meliputi latar perairan dan Latar Permukaan Tanah atau Rupabumi (Geomorfologis), aspek kemasyarakatan (Jalan Kabuluha, Jalan Pogauha, Jalan Cumi-Cumi, Jalan Lamodandu, Jalan Laode Oha, dan Jalan La Rengku) yang meliputi kebiasaan masyarakat dan tokoh masyarakat. Sistem tanda dalam toponimi nama-nama jalan di Kecamatan Lasalepa Kabupaten Muna meliputi simbol, gagasan, dan acuan (referent). Di mana simbol dan gagasan memiliki hubungan yang bersifat langsung. Artinya simbol dan gagasan tersebut merupakan pasangan otomatis. Sedangkan hubungan antara acuan dan simbol bersifat tidak langsung.
Purpose – The paper aims to clarify the unclear relationship between management accounting information systems and SME business performance by having intellectual capital as mediating variable. This ...will expand the domain of management accounting information usage from SME’s perspective.
Design/methodology/approach – The paper used a descriptive study using the close-ended questionnaire distributed to 428 SMEs in East Java Region. The data were complemented by statistical analysis using SMART PLS to test the mediation role of intellectual capital.
Findings – The paper provided empirical evidence that intellectual capital plays as a quasi mediating for management accounting information system and business performance relationship. This encouraged SME to optimize their IT usage to maximize the benefit of implementing MAIS.
Research limitations/implications – Since management accounting system needs for business varied, future study needs to consider the level of IT usage. Therefore, future researchers are encouraged to investigate how to set the usage level.
Practical implications – The paper included implications for the development of higher level of IT usage, such as management accounting information system to gain the benefits, that is increased business performance.
Originality value – This paper filled the gap in IT usage from SMEs’ perspective by expanding the role of intellectual capital on the relationship of management accounting information systems on business performance.
Nursing care contributes to the safety and the quality of care of patients. During the COVID-19 pandemic, nurses became frontline care providers.
A qualitative study was conducted using an online ...focus group discussion of eight nurse committee members from six hospitals. After the data were collected, the study continued with inductive thematic analysis. The data were organized and extracted to identify meaningful statements and formulate meanings. Inductive thematic analysis was used, resulting in three themes and six subthemes.
The themes related to managing the nursing workforce, schedules, rosters, shifts, goals of re-design staffing, and the nurse-patient ratio.
The management of the nursing staffing was modified to protect nurses during the COVID-19 pandemic. The nurse manager redesigned workforce planning to ensure a safe environment for nurses.
Nurses engage in various activities from the time of a patient's admission to his or her discharge from the hospital, helping patients to meet their needs. Each of the activities should be documented ...properly as authentic and crucial evidence. This study aimed to identify nursing activities in the delivery of nursing care based on the documentation completed.
A quantitative design with a retrospective approach was used, in which 240 medical records from Dr. Kariadi Hospital in Semarang, dating from July through September 2016, were obtained and assessed. The records were randomly selected based on the 10 most common medical and surgical diseases and a hospital stay of more than 3 days. The instrument for collecting the data from the patient progress notes used an observations form. The data were analyzed using univariate statistics and needed to be at least 80% of the values for a certain criteria for it to be considered. The results were analyzed to compare the standard of care.
It was revealed that nursing activities in the delivery of nursing care were insufficient. These activities, according the standard of nursing activities, included the assessment of the functional status of decubitus risk (20.8%), biological status (0.4%), formulation of a nursing diagnosis (20.8%), identification of patients' home needs (41.3%), quality of life (66.3%), collaboration intervention in drug administration (60.8%), monitoring of vital signs (23.3%), monitoring of daily living activities (37.5%), mobilization/rehabilitation (37.5%), outcome (46.7%), and resume activities nursing (0.8%).
Nursing activities are very important within the hospital and must solve the problems that the patient needs. Every nursing activity should produce documentation with critical thinking. If nursing documents are not clear and accurate, inter-professional communication and an evaluation of nursing care cannot be optimal. Nursing activity and documentation should be continuously directed, controlled, and evaluated by a nurse manager. The quality of nursing activities should always be good to increase patient satisfaction, patient safety, and cost-effectiveness.
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