Partisipasi Anggaran, Kepuasan Kerja, dan Kinerja Manajerial: Studi pada Bisnis Keluarga Pempek di Kota Palembang

Budgetary Participation, Job's Satisfaction, and Managerial Performance: Study at Pempek's Business Family in Palembang CityAs a business institution, every business unit must have profit orientation including the business family. This study is going to investigate the managerial performance in pempek business family. The purpose of this study to determine: first, the effect of budgetary participation on managerial performance. Second, mediating effect job satisfaction in the relationship budgetary participation on managerial performance. The analysis technique that used in this study is path analysis. The results showed that budgetary participation has no effect on managerial performance, while the job satisfaction is mediating effect on managerial performance at family business Pempek in Palembang.DOI: 10.15408/ess.v7i1.472

Operating Cash Flow, Earning Response Coefficient, and Fixed Asset Revaluation: Study on Manufacturing Company

The purpose of this study to determine the effect of operating cash flow to the abnormal return and the effect of operating cash flow to the abnormal return of companies that conduct the revaluation is higher than that of non revaluation which adopted SFAS No. 16 (2012). The analysis used in this study are multiple regression, for the period 2012-2015. The results showed that operating cash flow has no effect on non-sampled companies revaluation, while the sample of firms that perform revaluation proves that operating cash flow has a positive and significant impact on the abnormal return. Moreover, the effect of revaluation policy can strengthen the influence between operating cash flow to the firm abnormal return than non revaluation.DOI: 10.15408/etk.v16i1.482

AN ASSESSMENT OF THE PROPOSED NEW RISK MANAGEMENT PROGRAMS

The purpose of this assessment as outlined in the terms of reference is: "To obtain an assessment by an independent third party of the expected performance of the proposed new business risk management program's proposed New NISA and production insurance relative to the current set of risk management programming, including NISA, CFIP, crop insurance and companion programs." Within this context, the specific mandate and scope is to assess "the extent to which the current and proposed programs meet the objectives set out by Agriculture Ministers for business risk management programming, as follows: · to ensure programs are responsive to demand and that government dollars are directed to areas of need with respect to income stabilization, disaster mitigation, insurance coverage and investment; · to provide equal treatment for farmers across Canada facing similar risk situations; · to minimize the distortion of farmers' production and marketing decisions; · to focus on management of risks related to the stability of the entire farm and to avoid duplication of payments; · to be relatively simple and easy to understand; and · to facilitate long term planning by farmers."Risk and Uncertainty,

KOLABORASI PENGUATAN RENCANA IMPLEMENTASI KURIKULUM MERDEKA DI SEKOLAH

Improving the quality of education is one of the potentials that the government continues to develop in improving the quality of human resources. The development of an independent curriculum is a new breakthrough by the Ministry of Education and Culture in responding to challenges in the world of education in the current era. Community service carried out by the academic community is an effort to collaborate in the implementation of an independent curriculum. community service in this case is carried out in collaboration with SMK Negeri 1 Koto Besar in developing a program planning for implementing an independent curriculum. the method used in implementing collaboration is through strengthening and recommending implementation programs. Through community service activities, the results obtained are that teachers need special assistance in understanding each platform of the independent curriculum, recommendations in the form of a literacy corner named the term "KIAT" are expected to be able to develop teachers' skills and enthusiasm for independence in planning learning

The Soft Scale (Coccus hesperidum) Infesting Holly on Vancouver Island

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The occurrence of the clay-coloured weevil, (Brachyrhinus singularis (L)) in British Columbia (Coleoptera)

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Notes on the life history of the june beetle Polyphylla perversa Casey

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The apple sawfly Hoplocampa testudinea Klug. on Vancouver Island, British Columbia

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