Journal of New Applied Studies in Management, Economics & Accounting
Volume:7 Issue: 3, Autumn 2024

The construction industry tends to have a higher level of turnover intention compared to other industries. impact on workforce changes can disrupt productivity, increase training costs, and impact the quality of work. This can lead to project delays and budget overruns. This is primarily related to the influence of job insecurity and job satisfaction on turnover intention. The purpose of this research is to investigate the determinants of employee turnover intention of an Indonesian foreign construction company. The respondents in this study are permanent employees in foreign construction companies. A quantitative approach with 124 respondents is employed, using SEM-PLS and SmartPLS 4.0. Job insecurity and HRM practices influence turnover intention. This occurs because increased job insecurity, which makes employees feel more threatened of losing their jobs, leads to a higher desire to leave the company.

The global market is becoming increasingly competitive, and companies need to focus on improving the quality of their products and services to stay ahead. This study aims to evaluate the effectiveness of implementing the ISO 9001:2015 quality management system at PT Kilang Pertamina International Refinery Unit V Balikpapan and compare it against the standards set out in ISO 9001:2015. The audit conducted in September-October 2022 faced some delays due to the slow preparation of work systems, and only 27% of the audit findings were implemented instead of the targeted 100%. This delay had negative implications for both internal and external aspects of the company. The study used qualitative methods to evaluate the results of implementing the quality management system. The results showed that the implementation of ISO 9001:2015 had positive effects on the company. Workers became more aware of quality standards, and managers improved their leadership skills through campaigns related to Quality Health Safety Security and Environment. Additionally, the implementation of the standard encouraged innovation and continuous development of products and businesses. It is recommended that the Internal Auditor Team and Quality Management section hold regular training and socialization sessions to increase worker awareness of the importance of the Work Procedure System and ISO 9001:2015 quality management standards.

The study investigated the effect of accounting control on performance of multinational firms in Nigeria. This study employed descriptive design method. The data required for this study were secondary in nature and it was sourced from annual financial reports of the sampled listed firms on the Nigerian Exchange Group for period of 11 years (2012-2022). The population for this study covered all the twenty-one listed consumer goods manufacturing on Nigerian Exchange Group (NGX) as at 30th May, 2023. Thirteen of the consumer goods manufacturing companies which are consistently traded are selected as the sample size. Thus, the number of the observation constitutes one hundred and forty-three (143). The study employed panel regression analysis techniques. The study revealed that preventive, detective and corrective controls has a positive and significant relationship with profit after tax with coefficient value of (0.642113, p = 0.0147), (1.174610, p = 0.0001), and (0.599479, p = 0.0130). The study concluded that accounting control has positive and significant effect on the performance of consumer goods manufacturing companies in Nigeria, especially, when measured performance in terms of profit after tax. Hence, the study recommends that the management of multinational companies should pay more attention to pay more attention to implementation of accounting detective controls.

This study aims to reveal the meaning of profit in the "pade angen" tobacco farming community in Ganti village. This research uses the interpretive paradigm and ethnomethodology as the research method. Data collection techniques consist of observation, interviews and documentation with a sample of 10 people. Data analysis techniques in this study used indexicality, reflexivity and contextual action analysis. The results of this research show that the meaning of profit based on the perspective of the tobacco farming community where farmers call it bati is twofold, namely material and immaterial. The material meaning is shown by the ability of farmers to pay off their debts, the independence of farmers to meet the needs of life and the ability of farmers to pay for their children's education. The immaterial meaning is shown by the attitude of kinship and mutual trust.  This research contributes to the importance of recording accounting because the character of accounting farmers only makes simple records as a reminder of cash in and out so that farmers cannot know the exact profit of each planting period.

The main goal of this study is the effect of Stock Liquidity and Corporate Governance on the Financial Leverage. In order to test the hypotheses, a sample of companies accepted in the Tehran Stock Exchange was selected between 2016 and 2021, which was analyzed using R software. The research method is multivariate regression using panel data. According to the research findings, it can be said that there is not a meaningful relationship between Stock Liquidity, Corporate Governance and Financial Leverage. Companies finance through debt regardless of the stock liquidity, therefore, stock liquidity does not play a decisive role in financing. Better corporate governance mechanisms apply more supervision, so that these mechanisms prevent the opportunistic behavior of managers and preventing them from hiding and manipulating information. By examining the mutual effect of stock liquidity and the quality of corporate governance, a significant relationship was found with the financial leverage of companies accepted in the Tehran Stock Exchange. The study tries to contribute to the current literature of corporate governance and corporate capital structure by providing new evidence on the causal impacts of corporate governance quality on financial leverage. Also, this study contributes to the literature on corporate governance quality and financial leverage by exploring the mechanism of corporate governance quality and financial leverage from internal financing and equity financing.

This study aims to determine how the implementation of the Performance Appraisal System (SIPK) in assessing the performance of Indonesian Police Personnel, especially in the Mataram City Police environment. This research uses descriptive research methods with a qualitative approach. Data were collected through observation, interviews, and documentation. The informants in this study were 3 people, namely the appraisers, data input, and operators of the Performance Appraisal System (SIPK) at the Mataram City Police, this was done so that the results of this study could be triangulated. The results show that the first aspect of perceived usefulness shows that SIPK has a crucial role in the effectiveness of system implementation, especially in the context of Polri personnel performance data input, initial training, and socialization, while guidance is considered important in improving understanding and utilization of SIPK by POLRI members. The second aspect, perceived ease of use, highlighted that SIPK provides advantages in terms of user-friendliness compared to the previous system (SMK). The simple menu design, hands-on guidance, and centralized management from Mabes Polri make SIPK a more effective and efficient solution for Polri personnel in carrying out their administrative tasks. As for the third aspect, attitudes towards the use of SIPK in the Indonesian police environment are considered positive, especially by Polri personnel and the Human Resources Department (HRD). This positive attitude arises because SIPK is considered a necessity and obligation stipulated in Indonesian National Police Regulation No. 2/2018. Furthermore, for the fourth aspect, behavioral interest in using SIPK is shown through the desire or interest of police members in carrying out administrative tasks using the SIPK system. Although there are challenges, such as passing the Analysis of Evaluation (ANEV) list, SIPK is still considered a relevant instrument in the performance management and career development of police officers.

The aim of this research is to develop a digital-based comprehensive examination system to increase the efficiency and effectiveness of comprehensive examinations. System development is carried out using a waterfall model which consists of five stages: requirements and analysis, design, implementation, verification, and maintenance. The design stage was carried out by creating a context diagram, then continued with the development of a comprehensive digital-based testing system using LMS and Safe Exam Browser at the implementation stage. The findings of this test show that the system that was built is worthy of use. The closing phase involves the implementation of maintenance activities, which involves addressing any deficiencies in the system and incorporating the assessment findings obtained during the verification step. The result of each phase of the waterfall methodology is a thorough evaluation system and its procedural sequence that has obtained qualifying results from potential customers.

Today, good governance not only forms the focal point of the development discourse but is included as a basic component in the development policy of developed and developing countries. Good governance, despite its increasing importance to researchers, development agents, policy makers and international support agencies, is far from a 'finished product'. Although it is a dynamic concept that can be investigated analytically and systematically. Therefore, the present research was explained with the aim of investigating good governance and structural interpretive modeling of its components. The present study was conducted in the first half of 2023. The review of the subject literature showed that good governance includes the government and governance as a powerful institution, within the framework of the constitution, civil society, the private sector, committed citizens, and the international or global institutional structure. It is also inclusive and promotes participation and interaction in an increasingly complex, diverse, and dynamic national and international environment. Therefore, the meaning of good governance cannot be limited to a time frame. Cultural heritage, traditional values, environmental realities, political culture, and economic structure should be considered in defining and determining the characteristics of good governance. In the governance component modeling section, using a new analysis under the title of interpretive structural modeling, which is the innovation of the study,  the relationships between the set of components were determined and based on their influence and dependence, the "corruption control" component was determined as a linked component, that is, any action regarding this, in addition to directly affecting other components, components can also affect the component itself in the form of feedback from other components. This means that the good governance of basic justice is realized in the shadow of corruption control. The word that is lost and expected by all the justice demands of human society. This key finding is in line with the historical and lasting sentence of the leader who said: "You cannot clean the glass with a dirty napkin".