Clear Organizational Structure Research Articles

Digital Divide’s Impact on Accounting Information Systems Risks Faced by Financial Auditors: A Jordanian Case Study

The study emphasizes the importance of organizational structure, human capital, and legal controls in reducing accounting system risks. Three research questions explore the impact of the organizational structure, the role of human capital, and the significance of legal controls in risk reduction. Using statistical analysis, 104 questionnaires were distributed, and 76 were collected for the statistical analysis, including simple linear regression. The study reveals significant findings. The organizational structure plays a positive and influential role in establishing sound internal control systems that reduce accounting system risks. Qualified human capital contributes to technical progress, enhancing the accuracy and efficiency of financial audit activities. Robust legal controls effectively identify deviations, ensuring data integrity and compliance with international standards. Recommendations for the JDRC include establishing a clear organizational structure, investing in qualified human capital, and implementing comprehensive legal controls to mitigate accounting system risks. This study contributes to the literature by addressing unique variables and highlighting the risks and limitations of accounting systems within the JDRC. The findings inform organizations in similar contexts, guiding effective risk mitigation strategies and enhancing accounting system performance.

A Financial Analysis of Ryanair in UK Market

This report evaluates external environment and internal environment of Ryanair. It has certain competitiveness in the UK market, but it still faces challenges from potential entrants, suppliers, buyers, substitutes and industry competitiveness. In order to remain competitive in the market and meet customer needs, Ryanair airlines need to continuously innovate and improve services, while establishing long-term and stable cooperative relationships with partners to achieve sustainable development. The conclusion is that Ryanair has recovered from the pandemic downturn in 2023 financial year. Its risks are identified and risk management measures are analysed. First, Ryanair faces legal risks as it faces increasingly complex data protection laws and regulations. Second, in a highly competitive industry, the company faces operational risk from being exposed to significant price and other pressures. Third, Ryanair faces financial risks. Fourth, Ryanair faces cybersecurity risks and may incur increasing costs to minimize these risks. Within the company, Ryanair has established a clear functional organizational structure and clear division of responsibilities and authorities including the appointment of head of internal audit and the chief risk officer. Ryanair has implemented a risk management program across the company, with senior management responsible for reviewing and monitoring the financial and non-financial controls in place to manage risks to the business.

Mahindra and Mahindra Financial Services Ltd– A Case Study

Purpose: This paper is about the organizational analysis of Mahindra and Mahindra Financial Services Ltd [MMFSL]. There are investment products with moderate returns and relatively minimal risk. Numerous public sector banks, private sector banks, non-banking financial companies, and other financial organizations provide these investing facilities. From the perspective of investors, this research offers a variety of details about Mahindra and Mahindra's financial services portfolio, the many goods and services they offer, as well as the steps a consumer must take. Design/Methodology/Approach: Companies that provide financial services set their goals, which may include things like customer satisfaction, market expansion, revenue growth, risk management, and regulatory compliance. To enable effective collaboration, decision-making, and accountability, a clear organizational structure is built. This entails evaluating consumer demand, researching the competition, and seeing chances for product innovation or difference. Findings/Result: Over the years, MMFSL's loan book and profitability have increased gradually. The company's financial success is influenced by several variables, such as interest rates, the general state of the economy, and the demand for automobiles and equipment. To lower risk and boost revenue streams, MMFSL has been seeking to diversify its business beyond car finance. They have grown to finance more asset classes like commercial vehicles, used cars, and construction equipment. To improve the convenience and accessibility of loan applications, approvals, and repayments, they have launched a few digital platforms and initiatives. Originality/Value: It primarily focuses on learning about organizations in-depth, including the responsibilities of the organization and competency mapping, to understand how well the firm is working and to examine its current competitors. The proposed work determines the company's liquidity condition. The SWOT analysis framework is used for evaluating the company's strengths, weaknesses, opportunities, and threats. Paper Type: Case Study.

Implementation of Responsibility Accounting with Budget as a Cost Control Tool at PT. Varia Usaha Fabrikasi

This study explores the application of responsibility accounting with budgets as a cost control tool at PT. Varia Usaha Fabrikasi. As a labor service provider company, PT. Varia Usaha Fabrikasi has a strategic role in supporting Indonesia's economic growth. By describing conditions before and after the Covid-19 pandemic, this study identifies economic growth opportunities and company demands to take advantage of the technological era 4.0. The literature review presents the concept of responsibility accounting, characteristics, requirements, and the role of budget as a cost control tool. A conceptual framework was conceived as a theoretical foundation for the study. Previous research noted that the implementation of budget accounting accountability at PT. HearLIFE Indonesia still needs improvement. The research method used is qualitative with a case study approach at PT. Varia Usaha Fabrikasi. Data is obtained from interviews, observations and analysis of company documents. The results of data analysis show that PT. Varia Usaha Fabrikasi has met the requirements of liability accounting, including a clear organizational structure, cost segregation, classification of account codes, and cost reporting systems. The budgeting process at PT. Varia Usaha Fabrikasi involves the participation of each department, and its implementation includes effective monitoring and control. Analysis of cost variance in 2020-2022 shows both favorable and unfavorable results, gives a comprehensive picture of budget realization. This research contributes to the understanding of responsibility accounting practices and the application of budgets as a cost control tool in the context of labor service provider companies. These findings are expected to provide insight into similar companies and researchers in the field of management accounting.

MANAJEMEN PELAYANAN DALAM MENINGKATKAN MINAT CALON JAMA’AH HAJI DAN UMROH PADA PT. TOUR AND TRAVEL AULIYA PERKASA ABADI DI PASAMAN BARAT


 
 
 This research evaluates the service management of PT. Auliya Tour and Travel in the implementation of Hajj and Umrah. The research method used is qualitative with data collection techniques through interviews, observations, and documentation. Primary data is obtained directly from the company's director, while secondary data comes from theories, documentation, and interviews. The research results indicate that PT. Auliya Tour and Travel implements service management by setting a target of approximately 5000 pilgrims per year. A clear organizational structure is used to direct the implementation towards achieving the goals. Training in manasik guidance and health checks such as meningitis vaccinations is conducted as preparation. In Mecca, there are studies conducted by mutawwif to enhance the pilgrims' insights. Supervision is carried out directly by the director and indirectly through WhatsApp applications, as well as performance reports submitted by department heads or divisions to the director. This management process aims to ensure the perfection and satisfaction of the implementation of Hajj and Umrah for the pilgrims.
 
 

Analysis of Factors Leveraging Sustainability of Community-Based Drinking Water Supply (Case Study of Drinking Water Supply for The Pamsimas Program, Kapongan Sub-District, Situbondo Regency)

This research aims to identify the sustainability driving factors of drinking water provision in the PAMSIMAS program in Kapongan Sub-District, Situbondo Regency, focusing on community participation based on environmental, social, economic, technological, and institutional dimensions. This study utilizes a quantitative approach with the Rap-SPAM analysis method, a modification of Rapfish. The data used consist of both primary and secondary sources. Primary data are obtained through surveys, observations, and interviews with respondents, utilizing questionnaires. Secondary data is gathered through relevant literature reviews and various related institutions. The results of the Rap-SPAM simulation on 5 dimensions of sustainability, obtained 18 sensitive attributes or main leveraging factors. The main leverage attributes in the environmental dimension are the surrounding land condition, pollution potential, rainfall & rainy days, and quantity of raw water. In the social dimension, the main leverage attributes are community meetings, practices of using the water supply system, and community trust. In the economic dimension, the main leverage attributes are existence of fees for the development of the water supply system network, availability of funds for the development of the water supply system, existence of user fees, and affordability of user fees. In the technological dimension, the main leverage attributes are water efficiency of water use, ease of technology application, network leakages, and quality of received water. In the institutional dimension, the main leverage attributes are clear organizational structure, performance and financial reporting by the management to the users of the water supply system, and regulations for water supply management.

The potential for graphical abstracts to enhance science communication.

Science communication, including formats such as podcasts, news interviews, or graphical abstracts, can contribute to the acceleration of translational research by improving knowledge transfer to patient, policymaker, and practitioner communities. In particular, graphical abstracts, which are optional for articles published in Translational Behavioral Medicine as well as many other journals, are created by authors of scientific articles or by editorial staff to visually present a study's design, findings, and implications, to improve comprehension among non-academic audiences. The use of graphical abstracts in scientific journals has increased in the past 10-15 years; however, most scientists are not trained in how to develop them, which presents a challenge for creating graphical abstracts that engage the public. In this article, the authors describe graphical abstracts and offer suggestions for their construction based on the extant literature. Specifically, graphical abstracts should use a solid background, employ an easily readable font, combine visuals with words, convey only the essential study design information and 1-3 "take-home" points, have a clear organizational structure, contain restrained and accessible use of color, use single-color icons, communicate ways to access the full-text article, and include the contact information for the lead author. Authors should obtain feedback on graphical abstract drafts prior to dissemination. There is emerging research on the benefits of graphical abstracts in terms of impact and engagement; however, it will be essential for future research to determine how to optimize the design of graphical abstracts, in order to engage patient, policymaker, and practitioner communities in improving behavioral health.

The role of perceived organizational support for nurses' ability to handle and resolve ethical value conflicts: A mixed methods study.

To explore if and how nurses' perceived organizational support affects their ability to handle and resolve ethical value conflicts. A mixed methods design with a longitudinal questionnaire survey and focus group interviews. A questionnaire survey in six hospitals in two Swedish regions provided data from 711 nurses responding twice (November-January 2019/2020 and November-January 2020/2021). A cross-lagged path model tested the mutual prospective influence between the organizational climate of perceived organizational support, frequency of ethical value conflicts, and resulting moral distress. Four focus group interviews were conducted with 21 strategically selected nurses (April-October 2021). Qualitative data collection and analysis were inspired by Grounded Theory. A climate of perceived organizational support was empowering, contributing to role security. It prospectively decreased the frequency of ethical value conflicts but not the moral distress when conflicts did occur. It is important to facilitate the development of perceived organizational support among nurses, but also to reduce the occurrence of ethical value conflicts that the nurses cannot resolve. By ensuring a shared care ideology, good inter-professional relations within the entire care organization, providing clear and supportive organizational structures, and utilizing competence adequately, healthcare managers can facilitate and support the development of perceived organizational support among nurses. Nurses who are empowered by perceived organizational support are stimulated by and take pride in their work and experience the work as meaningful and joyful. The study addressed the question of whether healthcare organizations could support nurses to resolving ethical value conflicts, and thus reduce moral distress. Perceived organizational support is related to factors such as ideological caring alignment and supportive organizational preconditions. This study contributes specific knowledge about how healthcare organizations can empower nurses to effectively resolve ethical value conflicts and thereby reduce their moral distress. No patient or public contribution.

PENDAMPINGAN PENERAPAN STRATEGI PEMASARAN DALAM ERA DIGITALISASI PADA CV. AIRLANGGA TRANS

As students we must implement the Tridarma of Higher Education which includes 3 points namely Education and Teaching. Research and development. Community service Community service is a topic that must be applied especially for academics to provide real comparisons both in terms of academics/textbooks and reality or real problems in the field. The purpose of this is to have a real impact on MSMEs or society so that they can develop and adapt to current conditions. In this service, we are directly involved in providing assistance and development at CV. Airlangga Trans is engaged in the car rental service industry. This company is one of the oldest car rental companies in Malang City which was founded in 1996 and was originally named Silver. CV. Airlangga Trans is located on Jl. Karimata Strait E6 No. 3-4, Lesanpuro, KedungSometimes, Malang City. The reason for this business assistance is that this business has experienced a very significant decrease in turnover because it cannot compete with other vehicle rental businesses both in terms of operations, marketing, and digitalization. The results of our real dedication and assistance are the creation of a more up-to-date logo, the creation of a clear organizational structure and job deck, a more streamlined operational flow, and the creation of digital marketing, namely Website, Instagram, TikTok, and Youtube.

Implementasi Program Gotong Royong Di Desa Lompad Kecamatan Ranoyapo Kabupaten Minahasa Selatan

This study aims to find out how the implementation of the Gotong Royong Program in Lompad Village, Ranoyapo District, South Minahasa Regency. By using qualitative research methods. Informants in this study were Old Law, Village Secretary, Head of BPD, Head of Environment, Leaders, and the Community. The focus of this research is seen from the 3 indicators that support the running of the program which include organizing, interpretation, and application or application. . Organizing requires a clear organizational structure in carrying out the program so that implementing staff can be formed from competent quality human resources and organizing the mutual cooperation program in Lompad Village, Ranoyapo District, South Minahasa Regency,

Edu-Café: Optimizing The Role Of Edupreneurship Center As An Education Center Student Entrepreneurship

Abstract. The Entrepreneurship Center has been running for 4 years but it has not been as optimal as expected, there are still many inactive stalls, including the PLS 64 Shop stall. This activity aims to improve the structure and optimize the role of the lapak person in charge, create or identify various business opportunities that are targeted and utilized through these lapak by developing a lapak management model according to student needs. Activities carried out with the method of training and mentoring. which is carried out through 4 stages, starting with program socialization activities which are carried out online on August 20 2021, offline training on educafe management and online marketing at Sahabat Alam Karangploso on October 22-23 2021, action activities starting on October 27 202, and continued with the evaluation monitoring stage. The end result of this community service activity is that the PLS 64 stall has become active again with the new name "Kedai PLS 64 Educafe" with a clear management organizational structure and a variety of types of services including product and service services. The results of this activity have been published via YouTube, the Radar Malang Jawa Pos newspaper.

Pengelolaan Pendidikan Anak Usia Dini (PAUD) di TK Pelangi Kota Jambi

Basically the implementation of Early Childhood Education is very important in the State of Indonesia because it aims to form a complete human personality, namely to form character, character, intelligence, skills and have devotion to the Almighty God. Early Childhood Education begins with family education, this is meant to be education from parents or other parties closest to the child himself. From various educational institutions, PAUD can provide the best service for the people as well as policy makers, starting from the central government to regional governments. In this research the researcher uses qualitative research, because the researcher will try to tell and understand the facts or descriptions according to the phenomena in the field without exercising hegemony over the conditions that occur. This study aims to find out the vision, mission and goals of PAUD, to find out the management carried out by this PAUD, to find out the implementation of the programs that have been made to achieve the vision, mission and goals of PAUD. The management of PAUD in Pelangi Kindergarten is enough good. Where the kindergarten already has a clear organizational structure, the vision and mission offered are also attractive, and have reliable teachers.

PELATIHAN PEMBUATAN DAN PERHITUNGAN HARGA POKOK PRODUKSI KRIPIK PISANG KALURAHAN TRIDADI, YOGYAKARTA

In order to improve the economy of Kalurahan Tridadi through the processing of agricultural products, in other words, from bananas to banana chips. The development of banana fruit through processing into banana chips is expected to increase household income for residents, improve employment and business opportunities in rural areas, increase added value, and improve the quality of banana products. Of course, it is balanced with the ability to calculate the cost of goods produced. The purpose of implementing this PkM is to help mothers in Kalurahan Tridadi to continue to work in developing processed banana fruits, such as (1) increasing the ability to process bananas into banana chips (2) increasing the ability in packaging (3) knowing the acquisition price of making banana chips (4) connecting this banana chips business to Kedung Aren Tourism Village as a superior product. The method used is counseling and training involving 15 participants. As a result of the activity, they deepened their understanding of how to make banana chips correctly.Currently, partners also have a clear organizational structure, there is an increase in skills in making banana chips and service partners already have their own production tools and the availability of capital.

Training of Batik Making and Calculating the Cost of Production of Batik in the Kedung Aren Tourism Village, Tridadi Village, Kapanewon Sleman, Sleman Regency, Special Region of Yogyakarta

The purpose of implementing this PkM is to help women in the Kedung Aren Tourism Village to continue working in developing the batik industry, such as (1) Making batik motifs based on their local wisdom (2) Improving their ability to make batik with natural colors (3) Knowing the cost of production from the manufacture of one batik cloth (4) Knowing the profit derived from the sale of one batik cloth. The method used is counseling and training involving 10 participants. The results of the activity showed that there was an increase in the ecoprint group's understanding of leaves that could be used in the ecoprint process. Currently partners also have a clear organizational structure, there is an increased understanding of making batik with ecoprint techniques and service partners already have their own ecoprint production tools and available capital.

Evaluation Of Revenue Recognition Method Construction Contract PT. Wahana Multitron

Background: The completed contract method is a method that recognizes the company's revenue and gross profit only when the contract or work is completed. Contract revenue is recognized only to the extent that the costs incurred are expected to be recovered. After all expenses are recognized, profit is recognized. Aim: The purpose of the study was to evaluate the method of recognizing revenue for construction contracts at PT. Wahana Multitron whether the revenue recognition method used was in accordance with accounting standards and to find out when and how revenue from construction services was recognized. The purpose of the study was to evaluate the method of recognizing revenue for construction contracts at PT. Wahana Multitron whether the revenue recognition method used was in accordance with accounting standards and to find out when and how revenue from construction services was recognized. Method: The research was conducted by evaluating the parts related to construction income, project costs, receipt of payment terms according to the construction contract agreement and the completeness of the supporting letters in carrying out the project. Findings:. The results of this study indicate that the company already has advantages such as a clear organizational structure and job description, systematic cost allocation. However, there are still some weaknesses such as errors in when to recognize construction revenue and errors in when to recognize project costs.

Evaluation Of Revenue Recognition Method Construction Contract PT. Wahana Multitron

Background: The completed contract method is a method that recognizes the company's revenue and gross profit only when the contract or work is completed. Contract revenue is recognized only to the extent that the costs incurred are expected to be recovered. After all expenses are recognized, profit is recognized. Aim: The purpose of the study was to evaluate the method of recognizing revenue for construction contracts at PT. Wahana Multitron whether the revenue recognition method used was in accordance with accounting standards and to find out when and how revenue from construction services was recognized. The purpose of the study was to evaluate the method of recognizing revenue for construction contracts at PT. Wahana Multitron whether the revenue recognition method used was in accordance with accounting standards and to find out when and how revenue from construction services was recognized. Method: The research was conducted by evaluating the parts related to construction income, project costs, receipt of payment terms according to the construction contract agreement and the completeness of the supporting letters in carrying out the project. Findings:. The results of this study indicate that the company already has advantages such as a clear organizational structure and job description, systematic cost allocation. However, there are still some weaknesses such as errors in when to recognize construction revenue and errors in when to recognize project costs.

Abstract B095: Financial hardship screening among Native American patients with cancer: A qualitative analysis

Abstract Introduction: Cancer-related financial hardship is an increasingly recognized problem for patients, families and caregivers. Many Native American patients, including persons of American Indian or Alaska Native descent, may be at increased risk for cancer-related financial hardship due to highly prevalent factors, such as low income, medical comorbidity, and lack of private health insurance coverage. Methods: We conducted key informant interviews with Native American patients with cancer and clinical staff at a single cancer center. Eligible patients included those who had a confirmed diagnosis of cancer and were referred to the cancer center through the Indian Health Service Purchased and Referred Care Program, Tribal health program, or Urban Indian health program. Eligible clinical staff included physicians, advanced practice providers, and social workers. Patient interviews included questions about current financial hardship, experiences in discussing financial hardship with the cancer care and primary care team, and acceptability of completing a financial hardship screening tool at the cancer center. Clinician interviews focused on confidence, comfort, and experience in discussing financial hardship with patients. Recorded interviews were transcribed and thematically analyzed using MAXQDA® software. Results: A total of seven patients and four clinicians participated in the interviews. Patients expressed many financial challenges to receiving cancer care. The most frequently stated challenges related to transportation from rural parts of the state to the cancer center. Most patients discussed reliance on caregivers for transportation. Some patients also experienced financial challenges related to lodging during treatment, food insecurity, and utility expenses. Patients were willing to complete a financial hardship screening tool, but indicated this tool should be short and not overly intrusive of the patient’s finances. Clinical staff described discomfort in discussing financial hardship with patients, primarily due to a lack of training and knowledge about resources to support patients. There were also differing perspectives on which staff type (social work, Native American patient navigators, or others) were responsible for addressing financial hardship. Conclusions: We identified facilitators and barriers at both the patient and clinician levels to complete a financial hardship screening tool. These preliminary findings suggest that cancer centers need to develop clear organizational structures and processes in order for financial hardship to be addressed effectively. We are currently implementing a screening tool in a pilot study and conducting additional interviews among patients and clinical staff to identify methods to address financial hardship among Native American cancer patients. Citation Format: Amber Anderson Buettner, Amanda Janitz, Stefani Madison, Mark Doescher, Keri Harjo, Stephnie Dartez, Marvin Bear, Michaela Khoussine, Dorothy Rhoades. Financial hardship screening among Native American patients with cancer: A qualitative analysis [abstract]. In: Proceedings of the 15th AACR Conference on the Science of Cancer Health Disparities in Racial/Ethnic Minorities and the Medically Underserved; 2022 Sep 16-19; Philadelphia, PA. Philadelphia (PA): AACR; Cancer Epidemiol Biomarkers Prev 2022;31(1 Suppl):Abstract nr B095.

ORGANIZATIONAL MANAGEMENT FOR THE ARABIC LANGUAGE EDUCATION STUDY PROGRAM AT STIBA AR-RAAYAH

Management has an important role in education to carry out activities and programs, institutions or organizations or any project cannot stand alone without management, Stiba Ar-raayah has developed a curriculum and management that is different from other universities in Indonesia, where students have to live in a dormitory for 5 years to maintain an Arabic environment. This research uses a qualitative descriptive approach and a qualitative approach, namely the latest picture of management for the Arabic Language Education Study Program in stiba Ar-raayah and its organization. structure and look at the principle principles of its organization. This study aims to describe the management of the organization for the PBA study program in stiba Ar-raayah. The results of this study explain that the management for the PBA study program in stiba Ar-raayah in its principle principles can be detailed: the existence of clear objectives in its vision and mission, program planning is assigned to the person in charge of each division at the beginning of each academic year at the work meeting, delegation of authority in writing with an organizational structure, a wide range of control with the presence of subordinates the many, clear and detailed job descriptions, types of line and staff organizations, as well as the presence of a clear organizational structure, this shows that the organization in Stiba ar-raayah is well structured

Recovery and Revival: A Letter to VLA’s Membership

In this President’s letter to the Virginia Library Association membership, the author reflects on a year of recovery and revival. Four strategic areas of membership, advocacy and visibility, conferences and continuing education, and clear communication and organizational structure are highlighted. The author closes with an invitation to members to join one of the many volunteer opportunities available through VLA.

Prospects of developing business ecosystems: competition, cooperation, specialization

Objective: based on the analysis of modern ecosystems, to determine the promising forms of their dissemination.Methods: abstract-logical research method, methods of information analysis and synthesis were used in the study.Results: in the recent years, ecosystems have been actively developed in management practice. Despite the constant growth of their number, the phenomenon itself has been studied rather poorly, without a clear legal and organizational structure. This article analyzes the theoretical and practical aspects of the implementation of various scenarios for the formation and functioning of ecosystems; their promising options are identified. Based on the analysis of scientific literature, the main approaches to the study of ecosystems are identified: technological, product, and as a set of companies. The Russian practice of ecosystem organization was analyzed, on which basis the key features of ecosystems were identified, distinguishing them from traditional business models. A comprehensive review of the relationships between the constituent elements of the ecosystem was carried out, regarding its partners, stages of formation and specific management methods, and interactions with competitors. The main approaches to the organization of interaction within ecosystems – totalitarian, authoritarian and democratic – were studied. The peculiarities of the organization of competition and partnership of ecosystems with other market participants were also considered. Based on the practice of merging ecosystems, the prospects for the development of mega-ecosystems were determined.Scientific novelty: as a result, a number of approaches to the development of ecosystems in an extensive and intensive aspect were identified. Standard expansion options based on mergers and acquisitions of other enterprises typical of classical companies can be supplemented by interactions of several ecosystems within the framework of common projects and their joint formation. It is determined that the formation of highly specialized ecosystems is a more rational way of their development than the processes of merging and absorption of ecosystems. The scientific novelty also lies in the application of the analysis of internal and external forms of interaction in ecosystems to identify promising forms of development in new sectors of the economy.Practical significance: it consists in offering an original approach to the formation of ecosystem companies, as well as the possibility of creating a combination of a number of services based on a virtual ecosystem.