Target Clarity Research Articles

Pengaruh Kejelasan Sasaran Anggaran, Desentralisasi, Ketidakpastian Lingkungan, Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial (Studi Empiris Pada Kantor Pelayanan Perbendaharaan Negara Pekanbaru)

This study aims to examine the direct effect of the variables of budget targets clarity, decentralization, environmental uncertainty and management accounting system on managerial performance. This study was conducted at the Pekanbaru State Treasury Service Office. The population in this study were employees working at the Pekanbaru State Treasury Service Office totaling 42 people. The sampling technique used was purposive sampling. The respondents in this study were the head of the office as the user of the budget/goods, the head treasurer and employees. The sample used in this study was 42 respondents. The statistical method used to test the research hypothesis is multiple linear regression analysis using SPSS software version 29.0. The results of the study indicate that the variables of budget target clarity,decentralization, environmental uncertainty and management accounting systems have an effect on managerial performance. The magnitude of the influence of R-Square (R2) from budget target clarity, decentralization, environmental uncertainty and management accounting systems on managerial performance is 28.9% while the remaining 71.1% is influenced by other independent variables not examined in this study.

Empowering Organizational Performance through Budgeting Dynamics in Indonesia

This quantitative study investigates the impact of budget preparation participation and budget target clarity on the performance of regional apparatus organizations (OPDs) in Sidoarjo Regency, Indonesia, with organizational commitment as a moderating variable. Utilizing SmartPLS version 3.0, data was collected from 78 respondents across 26 OPDs using purposive sampling. Findings reveal that both budget preparation participation and budget target clarity significantly influence OPD performance, while organizational commitment moderates the effect of budget target clarity but not budget preparation participation. The study underscores the importance of active participation in budgeting processes and clear budget targets in enhancing OPD performance, offering valuable insights for policymakers and organizational leaders aiming to optimize budgeting practices and bolster organizational effectiveness. Highlights: Budget involvement enhances OPD performance. Organizational commitment moderates budget clarity's effect. Findings inform policy for optimizing organizational effectiveness. Keywords: Budgeting, Organizational Commitment, OPD Performance, SmartPLS, Sidoarjo Regency.

영재교육종합데이터베이스(GED)의 역량중심 영재교육 프로그램 중 중등 생명과학 영역 분석

Objectives The purpose of this study is to provide implications for improving gifted education programs by analyzing the secondary life science among the competency-based gifted education programs of the Gifted Education Database (GED).
 Methods Among GED's competency-based gifted education programs, the secondary life science consists of ‘system and interaction’ in 2018, ‘energy’ and ‘stability’ in 2019, and ‘pattern of change’ in 2020. Since each major theme consists of several sub-topics and independent classes are conducted for each sub-topic, the class grouped into one sub-topic was considered as an individual program and analyzed. For the analysis of the program, the ‘evaluation criteria for science gifted education programs’ were used as an analysis tool. Three incumbent science teachers with experience in gifted education participated in the analysis of the program, and in order to secure the objectivity of the research, the analysis results were continuously discussed and opinions were collected.
 Results As a result of the analysis of a total of 15 programs, a score of 22 to 30 out of 36 points of the evaluation criteria appears. Looking at the main characteristics of the evaluation criteria, the most common characteristics in the 15 programs are ‘3. target clarity’, followed by ‘2. talent development opportunity’, ‘5. evaluation element’, and ‘6. learning activity’. On the other hand, the least visible characteristics in 15 programs are ‘10. consistency of program components and ease of use by other educators’, followed by ‘7. teaching strategy’ and ‘1. nature of differentiation’.
 Conclusions When developing competency-based gifted education programs in the secondary life science in the future, it is necessary to supplement the characteristics of ‘10. consistency of program components and ease of use by other educators’, ‘7. teaching strategy’, and ‘1. nature of differentiation’. Through this, it will be possible to actively support the talents and characteristics of gifted students, and teachers in the field of gifted education will be able to properly utilize the programs. In addition, it is necessary to further analyze competency-based gifted education programs in the elementary life science to closely link with secondary gifted education. Also, it is necessary to conduct additional research to directly observe classes on how the programs analyzed in this study are implemented in the field of gifted education.

FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KINERJA ORGANISASI PERANGKAT DAERAH DAN INSTANSI PEMERINTAH KOTA PARIAMAN

This study intends to determine how the performance accountability of government agencies is influenced by budget target clarity, HR excellence, accounting controls, and reporting systems. Quantitative survey is the research technique used. The participants in this study were the head of the agency, the secretary, the treasurer in the revenue section and the treasurer in the expenditure section, as well as the finance subdivision that handles the accounting or financial tasks of each agency. With a total of 110 respondents, purposive sampling technique was used to conduct sampling. In this study, information was collected through questionnaires. SPSS v.25 program was used to process the data. Budget performance accountability is influenced by accounting controls, reporting systems and budget target clarity. Partially, the factors of government performance accountability are influenced by the clarity of budget targets, accounting controls and reporting systems in Pariaman City. Meanwhile, the quality factor of human resources has no effect on the performance accountability of government agencies in Pariaman City. Simultaneously, the accountability of Pariaman City government performance is also improved through budget target clarity, human resource excellence, accounting controls, and reporting systems.

An improved SSD lightweight network with coordinate attention for aircraft target recognition in scene videos

Accurate identification and monitoring of aircraft on the airport surface can assist managers in rational scheduling and reduce the probability of aircraft conflicts, an important application value for constructing a "smart airport." For the airport surface video monitoring, there are small aircraft targets, aircraft obscuring each other, and affected by different weather, the aircraft target clarity is low, and other complex monitoring problems. In this paper, a lightweight model network for video aircraft recognition in airport field video in complex environments is proposed based on SSD network incorporating coordinate attention mechanism. First, the model designs a lightweight feature extraction network with five feature extraction layers. Each feature extraction layer consists of two modules, Block_A and Block_I. The Block_A module incorporates the coordinate attention mechanism and the channel attention mechanism to improve the detection of obscured aircraft and to enhance the detection of small targets. The Block_I module uses multi-scale feature fusion to extract feature information with rich semantic meaning to enhance the feature extraction capability of the network in complex environments. Then, the designed feature extraction network is applied to the improved SSD detection algorithm, which enhances the recognition accuracy of airport field aircraft in complex environments. It was tested and subjected to ablation experiments under different complex weather conditions. The results show that compared with the Faster R-CNN, SSD, and YOLOv3 models, the detection accuracy of the improved model has been increased by 3.2%, 14.3%, and 10.9%, respectively, and the model parameters have been reduced by 83.9%, 73.1%, and 78.2% respectively. Compared with the YOLOv5 model, the model parameters are reduced by 38.9% when the detection accuracy is close, and the detection speed is increased by 24.4%, reaching 38.2fps, which can well meet the demand for real-time detection of aircraft on airport surfaces.

Pengaruh Sasaran Anggaran, Kompetensi dan Teknologi Informasi Terhadap Akuntabilitas Dana Desa di Kerambitan, Tabanan

Accountability for the management of village funds should always be given due consideration in coordinating clarity of budget targets, capacity of village human resources, and maximum use of information technology that can support proper management of village funds. need to do it. The purpose of this study is to determine the impact of budget target clarity, human resource capacity and the use of information technology on accountability for village fund management (an empirical study in Kerambitan District). For the sampling method using Jenuh sampling, the number of samples is 120 samples. The conclusion of this study is that clarity of budget targets, human resource capacity, and information technology have a positive and significant impact on village fund management accountability. The proposal will improve the village's financial management by clarifying the target of the working budget, enhancing the capacity of staff and making the best use of information technology

AKUNTABILITAS KINERJA INSTANSI PEMERINTAH ACEH DAN FAKTOR YANG MEMPENGARUHINYA

This study aims to determine the effect of budget target clarity, accounting control, and reporting systems on performance accountability in Aceh government agencies. The population in the study were state civil servants at the Aceh Financial Management Agency who carried out their activities in the programming or planning subdivision for young experts, the finance subdivision, the revenue sector, the Aceh Budget sector, the Aceh Property Management sector, the treasury sector, the accounting sector, the development sector, and the district city budget evaluation, with a population of 125 respondents. The sample used was simple random sampling with the Slovin formula, with 55 respondents as the research sample. The results showed that the clarity of budget targets and accounting controls partially had no significant effect on performance accountability, while the reporting system affected performance accountability. In addition, the clarity of budget targets, accounting controls, and the reporting system influence performance accountability in Aceh government agencies simultaneously.

Pengaruh Kejelasan Sasaran Anggaran, Partisipasi Masyarakat, Pemanfaatan Teknologi Informasi dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Pengelolaan Dana Desa di Desa Se-Kecamatan Penebel

Accountability is very important in managing village funds to provide assurance of public trust in the government and to bridge the gap between the government and the community. the author's writing is intended to know the impact of clarity on budget targets, the role of citizens, utilization of information technology and human resource competence on the accountability of managing village funds in villages throughout Penebel District. This study utilized a purposive sampling method with a sample size of 144 respondents. Data was collected through the administration of a questionnaire. The data analysis technique employed in this study involves the use of multiple linear regression analysis, the coefficient of determination, testing F, also t. The findings indicate that budget target clarity, community participation, information technology utilization, and human resource competence positively and significantly impact the accountability of village fund management.

Pengaruh Penekanan Anggaran, Asimetri Informasi, Dan Kejelasan Sasaran Anggaran Terhadap Kesenjangan Anggaran

A budget is an estimate of achieving performance goals by recording estimates of income and expenses measured in monetary units over a specified period of time. Budget estimates use historical data to calculate your budget for the previous year. This indicates that the budget set is not being used optimally. We see that his APBD in Gianyar Regency government is under budget in this province. The purpose of this study was to determine the impact of budget concentration, information asymmetry, and clarity of budget goals on budget coverage. The theory used in this study is agency theory. The data used in this study are primary data from recruitment questionnaires. This survey used a sample of 148 respondents. The analytical technique used is multiple linear regression. This study shows that budget orientation and information asymmetry can have a positive and significant impact on budget slack, whereas budget target clarity does not affect budget slack

PENGARUH KEJELASAN SASARAN ANGGARAN, TRANSPARANSI, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH

The research aimed to examine the effect of clarity budget target, transparency and quality of human resources on the accountability of government institutions performance. The research was quantitative. The data collection techniques in this research used questionnaire directly to the respondents. Sampling method in this research using purposive sampling with a total of 50 respondents in 10 local government organizations in Magetan Regency. The data analysis was performed using multiple linear regressions analysis model with SPSS program 25 version for windows. The research of hypothesis showed that the independent variable clarity of budget target is 0,047, the independent variable transparency is 0,000, the independent variable quality of human resources is 0,244 and the adjusted R Square showed a value of 0,622 or 62,2%. The research result showed that clarity of budget target had a positive effect on accountability of government institutions performance, transparency had a positive effect on accountability of government institutions performance, and quality of human resources had a negative effect on accountability of government institutions performance.

Pengaruh Kejelasan Anggaran dan Komitmen Organisasi terhadap Kinerja Manajerial ASN dengan Servant Leadership Sebagai Variabel Moderating

This study proves whether the clarity of budget targets and organizational commitment have an influence on the managerial performance of ASN. In addition, it is also to test whether the variables of budget clarity and organizational commitment to the managerial performance of ASN can moderate servant leadership. The population and samples selected in this study were the Parks and Urban Forests Sub-dept. in all areas of DKI Jakarta. The questionnaires which were distributed to the Sub-Department of Parks and Urban Forests in all areas of DKI Jakarta were 50 copies per area, so the total of all copies was 250 copies. The software used is SmartPLS (Partial Least Square). The results of hypothesis testing in this study found that budget target clarity has a positive effect on ASN managerial performance, organizational commitment has a positive effect on ASN managerial performance, the influence of servant leadership on ASN managerial performance has a positive and significant effect, servant leadership weakens the influence of budget target clarity on ASN managerial performance. , servant leadership moderation is not able to strengthen the effect of organizational commitment on the managerial performance of ASN. To prevent such a situation, government agencies should be able to improve servant leadership so as to make ASN have a commitment, because ASN who have a commitment will have optimal performance.

THE INFLUENCE OF CLARITY OF BUDGET TARGETS AND IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING ON PERFORMANCE ACCOUNTABILITY STUDY AT PT. PEGADAIAN (PERSERO) MAKASSAR CITY

Purpose – This study aims to examine and analyze the effect of budget target clarity and the application of public sector accounting on performance accountability studies at PT. Pegadaian (Persero) Makassar City.
 Design/methodology/approach – Data analysis methods using multiple regression techniques.
 Findings – The results showed that all hypotheses were accepted because the Clarity of Budget Targets and the Application of Public Sector Accounting had a positive and significant effect on Performance Accountability. This means that by increasing the Clarity of Budget Targets and the Application of Public Sector Accounting, it can improve the Performance of Study Performance Accountability at PT. Pegadaian (Persero) Makassar City with a big impact.
 Originality – Data collection used primary data obtained from a purposive sample where 10 offices were obtained, 3 respondents were determined for each office so that a total of 30 employees of PT. Pegadaian (Persero) Makassar City.
 Keywords: Clarity of Budget Targets, Implementation of Public Sector Accounting, Performance Accountability
 Paper Type Research Result

Sporters' visual comfort assessment in gymnasium based on subjective evaluation & objective physiological response

Visual comfort is affected by the light environment of interior spaces. However, relatively few studies have combined subjective and objective indicators of visual comfort in the assessment of indoor sport facilities. Thus, the purpose of this was to determine the factors influencing visual comfort and establish corresponding thresholds by combining subjective evaluation, objective physiological indicators, and photometric light environment assessment. The experiment was conducted at a university gymnasium in Harbin, located in the northeast of China, during summer, autumn, and winter. The visual comfort of the participants was assessed via subjective evaluation via questionnaires, and objective physiological indicators were recorded using biosensors. Additionally, high-dynamic-range images were used to assess the light environment. Subjective evaluation revealed that visual comfort was affected by the glare intensity, target clarity, and emotional state. Objective physiological indicators showed that emotional arousal and alertness were higher in autumn and winter than in summer. Furthermore, the physiological indicators and subjective evaluation of visual comfort were highly consistent with each other. In summer, acceptable ranges of the luminance ratio of the window area to the field of view were less than 5 and greater than 10, and comfortable ranges were less than 3 and greater than 12. In winter, the upper acceptable and comfortable thresholds were 42 and 13, respectively. This study provides a reference point for optimizing gymnasium light environment design.

Digital mental health and employment - Lessons from the Australian experience

Background and objectivesThis paper reviews Australia's take-up of digital mental health interventions, including some specific reference to their application in relation to employment. Use of these interventions in Australia was already significant. Under COVID-19 they have exploded. The Australian experience offers useful lessons for European and other countries, and these are summarised. MethodsThis paper presents a narrative review of key texts, resources, policies and reports, from government and other sources. It also presents data reflecting the take-up of digital mental health services and the employment of people with a mental illness in Australia. ResultsWe present data showing the explosion in uptake of digital mental health services. There is very limited evidence about the impact of these services in improving employment outcomes for people with a mental illness in Australia. The Government has moved to make them a permanent feature of mental health care, in addition to traditional face-to-face care. ConclusionKey lessons emerge from the Australian experience, including the need for target clarity; the importance of blending digital services into broader frameworks of mental health care; the need for quality and safety standards to be developed and applied to digital services; and the need for better evaluation of the outcomes of digital interventions in the workplace.The digital mental health genie is out of the bottle. New capacity for evaluation of the outcomes of digital mental health services is vital to ensure value and quality of such investments.

Penerepan Akuntasi Sektor Publik, Ketidakpastian Lingkungan Kerja, Pengawasan Sistem Pengendalian Internal, Kualitas Laporan Keuangan, Kejelasan Sasaran Anggaran Terhadap Penerapan Transparansi Pelaporan Keuangan Pemerintah Daerah

This study aims to test the application of public sector accounting, work environment uncertainty, internal control system supervision, the quality of financial statements, clarity of budget targets on the implementation of government financial reporting transparency. Respondents in this research are government employees of Mayor of Central Jakarta, South Jakarta and West Jakarta, the number of government employees who are the sample of this study are 3 government offices of DKI Jakarta each government office 50 respondents government officials. Sampling method used in this study is a random sample, while the method of data processing used by the study is multiple regression analysis.The data is done through survey by using questionnaires distributed to respondents. The data analyzed by using multiple regression analysis supported by SPSS version 24.0 result of this research indicate that the influence of public sector accounting implementation, work environment uncertainty, internal control system supervision, quality of financial report, clarity of significant budget targets to the application of transparency of government financial reporting. The result of adjusted R square found that, the application of public sector accounting, work environment uncertainty, internal control system supervision, quality of financial report, clarity of budget target to the implementation of transparency of government financial reporting can be explained by 25,0% while 75,0% other variables not included in this research model.

Gamification narrative design as a predictor for mobile fitness app user persistent usage intentions: a goal priming perspective

ABSTRACT Many users fail to stick to the use of mobile fitness apps. As a key element of gamification mechanisms, effective gamification narrative design has the potential to draw the users in and motivates them to develop stronger motivations to achieve their real-world goals and higher persistent usage intentions of the mobile fitness App. Underpinned by goal priming theory, we conducted two controlled experiments, surrounding core aspects of gamification narrative design, namely narrative path agility and narrative target clarity. The results, which revealed that different forms of gamification narrative design impact users’ real-world fitness purpose and persistent usage intentions through different strategies, provide interesting implications for both theory and practice.

The Effect Of Budget Participation, Budget Target Clarity and Authority Transfer on Managerial Performance

The purpose of this study was to determine and analyze the effect of participation in budgeting, clarity of budget targets, and delegation of authority on managerial performance in the North Tapanuli Regency Government. This type of research is causality. The analysis used is multiple linear analysis. The research instrument test consisted of validity and reliability tests. The classical assumption test consists of normality test, heteroscedasticity test and multicollinearity test. Hypothesis testing consists of the f test (simultaneous test), t test (partial test) and determinant coefficient test (R2). The results of this study indicate that budgetary participation, clarity of budget targets, and simultaneous delegation of authority have a significant effect on managerial performance. Budgeting participation has a positive and significant effect on managerial performance. Clarity of targets has a positive and insignificant effect on the budget on managerial performance. The delegation of authority has no effect on managerial performance. and simultaneous delegation of authority have a significant effect on managerial performance. Budgeting participation has a positive and significant effect on managerial performance. Clarity of targets has a positive and insignificant effect on the budget on managerial performance. The delegation of authority has no effect on managerial performance. and simultaneous delegation of authority have a significant effect on managerial performance. Budgeting participation has a positive and significant effect on managerial performance. Clarity of targets has a positive and insignificant effect on the budget on managerial performance. The delegation of authority has no effect on managerial performance.

Exploring target imaging in underwater bubble group environment based on polarization information

Underwater optical imaging is an important way to implement the seabed exploration and target recognition. There occur a lot of bubbles due to the sea wave, ship wake, marine creatures’ swimming and breathing. The underwater target imaging effect is often limited by light scattering effect of bubbles, so it is difficult to identify targets, and the general optical technology is difficult to eliminate the bubbles’ influence on imaging. In this article from the bubble theoretical derivation and the bubble simulation, we investigate the changing trend of target’s polarization information under the condition of different light incident angles in the underwater environment, data gathering, data processing and data analysis, by using the polarimetric image fusion method to suppress the influence of bubbles to build a complete target imaging research system under bubble group environment in line with the above several big aspects. According to the above problem, in this paper, the change of light intensity and polarization information of incoming light in underwater single bubble, bubble group and target’s surface are investigated; the target imaging in the bubble group environment with the change of light incident angle and polarization imaging band on the basis of the construction of experimental platform of underwater bubbles is explored; the change trends of strength and polarization information with different metal targets are studied; the change trends of strength and polarization information of underwater target under thickness of different bubble groups are analyzed; finally the underwater target images under the condition of different imaging resolutions and the using of fusion methods of polarization feature extraction and visual information of image to suppress the bubble influence on underwater target imaging are studied. The experimental results show that the target imaging under bubble group environment is influenced by many factors, and using polarimetric image fusion method can well weaken the bubble group’s influence on imaging, and improve the clarity of underwater target. In view of difficult problems about target identification existing in the high-density bubble group environment, we will use energy loss compensation or machine learning method to realize the target recognition and image restoration in the future.

Budaya Organisasi, Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Akuntabilitas Kinerja Instansi Pemerintah

Public accountability and openness are part of good governance principles. The aim of this research is to know the influence of organizational culture, the clarity of budget targets, and the reporting system on the performance accountability of Badung Regency OPD. The research methods used are survey methods by spreading questionnaires to the Head of OPD, Head of Sub Division of General and Planning, and Head of Sub Division of Financial and Accounting. The data analysis technique used is multiple linear regression. The results showed that the clarity of the budget target was positively influential in performance accountability. Meanwhile, organizational culture and reporting systems negatively affect performance accountability.
 Keywords: Organizational Culture; Clarity Of Target Budgets; Reporting System; Government Agency Performance Accountability.

ANALISIS PENGARUH PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH

This study aims to determine the Accounting Control, Reporting System, and Clarity of the Targeted Budget for the Accountability of Government Institutions Performance. Methods of collecting data through a questionnaire given directly to the Head of Finance and Finance staff in all Regional Work Units (SKPD) in the City of Semarang. The test technique used is the validity test, reliability test, classic assumption test includes normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing in this study uses multiple linear regression analysis using Statistical Package for the Social Sciences (SPSS) 17 software. The results of empirical studies show that Partially Accounting Control has no effect on the Accountability of Government Agency Performance, Reporting Systems have a positive effect on Accountability of Government Agency Performance, and Clarity of Budget Targets have an effect on Accountability of Government Institutional Performance, While Simultaneously Accounting Control, Reporting System, and Clarity of Target The budget affects the Performance Accountability of Government Agencies