• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.1035-1046
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• 2020

This study aims to find empirical evidence of causal relationship between strategy type, market orientation, strategic management accounting (SMA) strategic costing technique, and financial sector performance of private universities in Indonesia. The research object in this study are private universities in Yogyakarta, Indonesia. Yogyakarta is chosen because universities there are one of the barometers of higher education in Indonesia, and the city has quite a number of universities. The respondents in this study are the leader (manager) of private universities in Yogyakarta, Indonesia. The data analysis is done using SEM-PLS with WarpPLS 3.0 software. The results of this study show that market orientation has significant influence on the development and implementation of SMA strategic costing technique, while strategy type does not have significant influence on the development and implementation of SMA strategic costing technique. This study also finds that the implementation of SMA strategic costing technique significantly influences the financial sector performance of private universities in Yogyakarta, Indonesia. This study provides theoretical implication regarding SMA development in universities that consider that contingency factors (market orientation) can encourage increased organizational performance. It indicates support for contingency theory that states there are no general principles that apply to all situations.

• 유통과학연구
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• 제22권5호
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• pp.59-66
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• 2024

Purpose of this study is to examine how human resources agility affects the distribution of performance lecturers and education staff at private universities in Indonesia. Sample and data in this research is 389 respondents from 265.000 lecturers and academic workers in 3115 Private universities in Indonesia. Methodology in this study used the Structural Equation Model to analyze how human factors agility such as creativity, focus, effectivity, and efficiency have an influence on agility and performance. Results show that agility plays a very important role in improving the performance of lecturers and staff at private universities in Indonesia. It was found that human factors agility, where indicators such as creativity, focus, effectivity, and efficiency have an influence on the agility and performance of lecturers and staff at private universities in Indonesia. Conclusion from this research agility factors is important to improve the distribution of performance Lecturers and Staff's on Private University in Indonesia. Hopefully, in further research to other researcher add some other important variables such as the working environment and spirit of leadership in influencing agility as well as the performance of teachers and staff at Private Universities in Indonesia.

• Safety and Health at Work
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• 제15권2호
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• pp.139-146
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• 2024

Background: This research suggested a method for evaluating health and safety performance as a combination of reactive and active monitoring. Methods: A number of Freedom of Information requests (FoI) were sent to the Health and safety Executive (HSE) and 100 UK universities. Data on the number of reportable incidents, diseases and dangerous occurrences were compiled for UK universities and combined with the Impact Ranking for good health and well-being. A semi-structured survey was used to identify best H&S practices. Subsequently, the effect of workers' involvement in H&S management on RIDDOR and near-miss reports, was investigated using statistical analysis. Results: A ranking of UK universities that perform highly in Health and Safety (H&S) was assembled and selected universities were contacted to identify best practices. Best practices were divided into three categories: team management, roles and responsibilities, and H&S performance monitoring. One of the findings demonstrated a reverse dependence between provision of a refresher training in risk assessments and a number of reported RIDDOR incidents. Conclusion: Health and Safety professionals in the universities may find it useful to reflect on these findings and the identified best practices in order to improve the H&S performance in their own organisations.

• 한국실천공학교육학회논문지
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• 제3권1호
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• pp.119-126
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• 2011

본 연구는 대학의 특성에 따른 산학협력역량이 대학의 산학협력 성과에 미치는 영향을 분석하기 위해 202개 대학의 산학협력 역량요인과 산학협력 성과에 대한 자료를 수집하여, 다중회귀분석을 통해 실증분석하였다. 연구모형에 사용된 투입요인은 대학의 특성(연구/교육중심 대학 및 국공립/사립 대학), 산학협력 역량(자원역량 및 교육역량)이었고, 대학의 산학협력 성과요인은 지적재산권 창출성과, 기술이전 성과, 창업성과 그리고 재정성과로 구성하였다. 그 결과, 연구중심대학 및 국공립대학이 교육중심대학 및 사립대학에 비해 산학협력성과가 높았고, 산학협력자원 및 산학협력교육역량 요인 모두 산학협력성과에 긍정적인 영향을 미친다는 결과가 제시되었다.

• 벤처창업연구
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• 제11권4호
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• pp.91-101
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• 2016

본 연구의 목적은 사이버대학의 성과에 영향을 미치는 서비스 특성화 요인을 찾는 것이다. 본 연구에서는 사이버대학의 성과를 교수, 졸업 및 취업, 브랜드 이미지 측면에서 접근하였고, 선행연구를 토대로 하여 사이버대학의 성과에 영향을 미치는 서비스 특성화 요인으로 콘텐츠 다양성, 콘텐츠 품질, 콘텐츠 실무지향성, 강의 실재감, 학습관리를 도출하였다. 연구모형을 검증하기 위해 중국의 사이버대학에 재학 중인 대학생들을 인터넷 설문을 배포하여 총 170부의 유효설문을 수집하여 실증 분석하였다. 실증 분석한 결과, 다음과 같은 다섯 가지의 연구결과를 확인하였다. 첫째, 콘텐츠 다양성 수준이 높을수록 사이버대학의 성과는 높아지는 것을 확인하였다. 둘째, 강의 콘텐츠 품질이 우수할수록 사이버대학의 성과는 높아지는 것을 확인하였다. 셋째, 콘텐츠 실무 지향성이 높을수록 사이버대학의 성과가 높아지는 것을 확인하였다. 넷째, 강의 실재감이 높을수록 사이버대학의 성과는 높아지는 것을 확인하였다. 다섯째, 학습관리 수준이 높을수록 사이버대학의 성과가 높아지는 것을 확인하였다. 지금까지는 사이버대학에 관한 선행연구들은 주로 학습자의 학습성과 향상 방안을 찾는데 초점이 맞춰져 있었다. 그러나 본 연구에서는 이러한 선행연구와 달리 사이버대학의 비즈니스 모델 측면에 초점을 두고 접근하였다. 왜냐하면 교육 분야의 경쟁이 점차 글로벌 경쟁으로 심화되고 있어 기존의 비즈니스 모델로는 한계가 있어 새롭게 재검토할 필요가 있기 때문이다.

• 산업경영시스템학회지
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• 제37권3호
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• pp.51-63
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• 2014

Because of the changing educational environments, Korean universities have to stand up to the challenge of enhancing their performances in educational activities. Therefore, Korean universities should seek ways to improve its competitiveness. The evaluation of Korean universities has been conducted by the Government and other media agencies like JoongAng's Daily to promote the development of universities. The purpose of this study is to evaluate and compare the relative efficiency of Korean universities using DEA (Data Envelopment Analysis) and AHP (Analytic Hierarchy Process) models. To produce reasonable results, major input and output variables have been determined in a step using a Profiling method, Spearman correlation analysis and AHP model. Also, this study shows that the relative efficiency for Korean universities is obtained not only based on quantity of output, but also on the basis of the quality of the output. Drawing upon the results of the analysis, this study provides a comprehensive and practical method for evaluating the performance of universities in terms of efficiency.

• The Journal of Asian Finance, Economics and Business
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• 제7권4호
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• pp.275-286
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• 2020

The study explores factors that affect the performance of responsibility accounting at public universities in Vietnam. The study conducted a survey of 130, out of 154 public universities in Vietnam and uses regression analysis methods. The results identify eight groups of factors affecting the performance of responsibility accounting at these establishments of higher education: Division of the organization into responsibility centers, Estimation and Reality, Cost and income allocation, University autonomy, Management decentralization, Estimation, Reward, and Report. Costs and income allocation for responsibility centers, university autonomy, and the division of universities into responsibility centers are shown to significantly affect the performance of public universities in Vietnam. The results show that the performance of responsibility accounting at public universities in Vietnam is influenced by decentralization of management, division of the organization into responsibility centers, reward, cost and income allocation, estimation, evaluation of the results achieved between the estimation compared with reality, release of reports and university autonomy. Among the factors, cost and income allocation, university autonomy, division of the organization into responsibility centers, reward and evaluation of results achieved between estimation and reality have strong impacts. The study findings also indicate that the school council does not affect responsibility accounting at these universities.

• KDI Journal of Economic Policy
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• 제38권1호
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• pp.93-121
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• 2016

The excessive demand for universities in metropolitan areas as a result of location premiums and regulated admissions quotas diminishes the competition between universities and the incentive to enhance educational performance to attract more students. Cases in point are the lower graduate employment rates (a measure of educational performance) of universities in metropolitan areas compared to those in non-metropolitan areas despite higher quality students. Additionally, the graduate employment rates of non-metropolitan universities are influenced by educational input factors such as an increase in the percentage of courses taught by full-time faculty, while those of metropolitan universities are contingent merely on enrollees' entrance scores. Ergo, a structure that revitalizes the competition between universities and encourages them to improve their educational services must be established in order to enhance the quality of higher education.

• The Journal of Asian Finance, Economics and Business
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• 제8권8호
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• pp.271-285
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• 2021

The aim of this research was to look into the relationship between leadership; transformational leadership, transactional leadership, and employee innovation, as well as the mediating impact of cultural diversity between leadership and employee innovation. Structured questionnaire was used to collect the data from 633 public and private universities' employees in the United Arab Emirates (UAE) with the help of the stratified sampling technique, and hypothesis verified through structural equations modelling (AMOS-21). Findings of the study shows that leadership has positive impact on employee innovation and cultural diversity partially mediates the relationship between leadership and innovative performance of UAE universities' employees. Practical implication of the study is to understand how universities can enhance their employees' innovation which is crucial for their competitiveness and survival. Moreover, the increasing prevalence of cultural diversity, as work arrangements in universities, raises the question of how to successfully manage employees. Although few studies have looked into how transformational and transactional leadership styles affect employees' innovation performance, this study expands on the topic by concentrating on sub-dimensions of leadership that foster innovation through idea generation and execution at the United Arab Emirates universities. This study offers valuable insights for educational leaders and throws light on the main characteristics of leadership which helps the employees to perform better in terms of innovation.

• 수산해양교육연구
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• 제29권2호
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• pp.560-569
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• 2017

With a remarkable and rapid change of universities in Korea, the role of universities has been changed from a traditional education supplier to a demander. Both the remarkable decrease of the number of entering students and the advent of an open education market are enforcing the universities to be changed. Universities should provide a variety of educational services in accordance with the students' needs. This study is based on the systematical Kuh's model which the educational service quality provide a decision making of alternative plan. This research is purposed to empirically study the effects of educational service quality(circumstance index, input index, participate index, output index) provided by universities on student satisfaction and educational performance(Perceived usefulness, Education Achievement). The results of this research follows; first, circumstance index, input index and output index significantly effect student satisfaction, but participate index does not effect satisfaction. Second, student satisfaction significantly effects on the educational performance.