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The Role of Financial Management Accountability in Enhancing Organizational Performance in Indonesia

  • MUKTIADJI, Nusa;MULYANI, Sri;DJANEGARA, Moermahadi Soerja;PAMUNGKAS, Bambang
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.12
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    • pp.845-852
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    • 2020
  • The study aims to investigate the implementation of the internal quality assurance system (IQAS) on HEIs performance, mediated by financial management accountability. The commitment from foundation leadership on financial management accountability and their implications for HEIs' performance is also carefully examined. This study employs samples of 108 respondents from the leadership of private HEIs under Region IV Service Institutions. The purposive sampling, as a part of non-probability sampling was chosen as the sampling technique. Statistical data analysis conducted by use the structural equation model to test the hypothesis. The results reveal that the implementation of IQAS does not influence the financial management accountability, but it has an essential role on HEIs' performance. Moreover, foundation leadership's commitment has a significant positive effect on financial management accountability and HEIs' performance. Financial management accountability also has a significant positive effect on HEIs' performance. Financial management becomes important because the entire activities of HEIs should end with financial reporting. Therefore, financial and non-financial aspects are two interrelated and complementary aspects in the accreditation process. The findings of this study suggest that that performance measurement is very crucial as a part of the efforts to meet the general accountability requirement for organizations, particularly in HEIs.

Requirements Derivation and Implementation of Agent-based SPC System by Task Analysis (활동 분석을 통한 에이전트 SPC의 요구사항 규명 및 시스템 구현)

  • Yoo, Ki-Hoon;Lee, Jae-Hoon;Kim, Ki-Tae;Jang, Joong-Soon
    • Journal of Applied Reliability
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    • v.10 no.1
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    • pp.39-56
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    • 2010
  • Statistical process control (SPC) is a powerful technique for monitoring, managing, analysing and improving the process performance. However, its has limitations such as lack of engineering, statistical skill and training, and lesser importance of activity. To solve the problems, this study proposes an intelligent SPC system using specified agents which are derived through analysis and evaluation of the SPC activities. The activities investigated by the relevant researches are categorized as collection, process analysis, diagnosis, detection, cause analysis and rule generation. Also, the evaluation criteria are established as feasibility of automation, frequency, level and time. The requirements of the agent functions are derived by the evaluation, and the types of customized agents are as data collection, store, analysis, diagnosis, monitoring, alarm and reporting. A prototype SPC system represents that the functions of the proposed agents are successfully validated.

SWITCH: SDN-WLAN Integrated Handover Scheme for QoS-Guaranteed Mobile Service

  • Kim, Youngjun;Kyung, Yeunwoong
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.16 no.11
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    • pp.3680-3693
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    • 2022
  • The handover procedure of IEEE 802.11 wireless local area networks (WLANs) introduces significant delay, which can degrade the quality of service (QoS) especially for delay-sensitive applications. Although studies have been conducted to support handover in SDN-based WLAN, there is no research to reduce the channel scanning procedure that takes up the most delay time in the handover process. The channel scanning procedure is essential to determine the appropriate access point (AP). To mitigate this problem, this paper proposes a SWITCH: SDN-WLAN integrated handover scheme for QoS-Guaranteed mobile service. In SWITCH, each AP periodically broadcasts beacon frames through different channels in a predetermined order that includes the operating channel information of the AP. This allows mobile stations (MSs) to receive the beacon frames of nearby APs, and therefore they can determine the appropriate APs for handover without the channel scanning procedure. By reporting the information of the newly moved AP to the SDN controller, a flow rule is installed in advance to provide fast handover, and packet loss is reduced by buffering data destined for MS. In addition, the proposed scheme can adaptively operate SWITCH to consider the user location and QoS requirement of flow to save radio resource overhead. Performance evaluation results demonstrate that SWITCH can reduce the handover delays, flow table utilization ratio and radio resource overhead while improving the network throughput.

Design of an Integrated Product Management System for Game Software Development (게임 소프트웨어 산출물 통합관리시스템 설계)

  • Kim, Byung-Cheol
    • Journal of Digital Convergence
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    • v.13 no.12
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    • pp.319-324
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    • 2015
  • This paper proposes an integrated management system for products of game software development. Those products generated over software life-cycle are generally huge in numbers, various in kinds and interconnected in relationships among them. Especially they are highly complex and tightly coupled each other because they are used to build another world which is composed of multi-modal data such as graphics, sound, logics and so on. Therefore it is critical to manage development products in an integrated manner to guarantee the quality of software. The proposed system is designed to provide project/requirement/configuration/traceability management capabilities and interfacing to CASE standards. To achieve the objective, it is based on data warehouse technologies which provide central repositories of heterogeneous data, multi-aspect reporting&analysis capabilities, traceability, verification, etc.

Study on Incident Report System and Safety Culture in Railway (철도에서의 인시던트 보고제도와 안전문화에 관한 연구)

  • Chung, Byung-Hyun
    • Journal of the Korean Society for Railway
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    • v.13 no.2
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    • pp.229-235
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    • 2010
  • Safety is an essential requirement for public transportation, especially for railway. Railway are more safety than other means of transportation, but railway accident that is mass transportation result catastrophic result if an accident occurred. Railway operators and government are many prior efforts to prevent accident, but it is impossible to eliminate accidents. Therefore, various measures to reduce accidents as possible, and they have taken, this paper will review incident report system and safety culture which are most important factors for preventing accident. In addition, incident reporting system and an independent accident investigation and accident prevention and safety systems would be needed to improve train operating companies and related agencies for the safety of the railway is a cultural ritual. Indeed, the settlement of avalid railway safety culture will most certainly prevent railway accidents. Therefore, in the railway company and the correct understanding of railway safety culture and against the settlement plan would be reviewed in this paper.

Design and Implementation of a SDTS Data Management System (SDTS 데이타 관리 시스템의 설계 및 구현)

  • Sul, Young-Min;Baek, In-Gu;Han, Ki-Joon
    • Journal of Korea Spatial Information System Society
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    • v.2 no.1 s.3
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    • pp.91-107
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    • 2000
  • Geographic Information Systems(GISs) generally use a very large amount of spatial data. and are implemented on various software and hardware system. If it is impossible to exchange the spatial data efficiently among the different hardware, software, and operation systems, data sharing will be very difficult and duplicated storage & management of the spatial data will result in a great economic loss. To solve such problems, a national organization established a national standard for GIS and constructed spatial databases at the national level. In Korea, SDTS(Spatial Data Transfer Standard) is selected as a national standard for the common data transfer format. In this paper, we design and implement a SDTS Data Management System which can support display, insertion, update, deletion of SDTS data, extraction and creation of a specified area, error checking and reporting, setting and verification of a SDTS profile through the GUI (Graphic User Interface) environment. Hereafter, as GIS industry is continually activated and a demand for the SDTS data increases, a requirement for analysis and trust of the SDTS data will grow bigger, so the necessity of the SDTS Data Management System developed in this paper will also grow rapidly.

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Factors Associated with Skipping Breakfast in Korean Children: Analysis of Data from the 2001 National Health and Nutrition Survey (초.중.고등학생의 아침결식 관련 변인: 2001년 국민건강.영양조사 자료 분석)

  • Yeoh, Yoon-Jae;Yoon, Ji-Hyun;Shim, Jae-Eun;Chung, Sang-Jin
    • Korean Journal of Community Nutrition
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    • v.13 no.1
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    • pp.62-68
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    • 2008
  • The purpose of this study was to identify the factors associated with skipping breakfast of Korean children by analyzing the 24-hour recall intake data from the 2001 National Health and Nutrition Survey. The sample of this study consisted of 1,600 children aged 7 to 18 years. About 17% of the children skipped breakfast, consuming no food or beverage at all. About 30% of children reporting breakfast skipping in a self-administered survey were shown to have eaten some foods as a result of analysis of the 24-hour recall data. Students having eaten breakfast consumed 21% of Estimated Energy Requirement at breakfast. The multivariate logistic regression analyses showed that age was associated with skipping breakfast both in elementary and middle/high school students; older students were more likely to skip breakfast. Elementary school students from low-income families were more likely to skip breakfast than those from upper-high income families. Intervention programs are needed to prevent children from skipping breakfast by targeting older students. For elementary school students, such programs should be first developed for those from low-income families.

A Study on MPLS OAM Functions for Fast LSP Restoration on MPLS Network (MPLS 망에서의 신속한 LSP 복구를 위한 MPLS OAM 기능 연구)

  • 신해준;임은혁;장재준;김영탁
    • The Journal of Korean Institute of Communications and Information Sciences
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    • v.27 no.7C
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    • pp.677-684
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    • 2002
  • Today's Internet does not have efficient traffic engineering mechanism to support QoS for the explosive increasing internet traffic such as various multimedia traffic. This functional shortage degrades prominently the quality of service, and makes it difficult to provide multi-media service and real-time service. Various technologies are under developed to solve these problems. IETF (Internet Engineering Task Force) developed the MPLS (Multi-Protocol Label Switching) technology that provides a good capabilities of traffic engineering and is independent layer 2 protocol, so MPLS is expected to be used in the Internet backbone network$\^$[1][2]/. The faults occurring in high-speed network such as MPLS, may cause massive data loss and degrade quality of service. So fast network restoration function is essential requirement. Because MPLS is independent to layer 2 protocol, the fault detection and reporting mechanism for restoration should also be independent to layer 2 protocol. In this paper, we present the experimental results of the MPLS OAM function for the performance monitoring and fault detection 'll'&'ll' notification, localization in MPLS network, based on the OPNET network simulator

Design and Implementation of SQL Audit Tool for Database Performance (데이터베이스 성능을 위한 SQL 감리 도구의 설계 및 구현)

  • Liu, Chen;Kim, Taewoo;Zheng, Baowei;Yeo, Jeongmo
    • KIPS Transactions on Software and Data Engineering
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    • v.5 no.5
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    • pp.203-208
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    • 2016
  • Information system audit is the requirement to configure the information system successfully. However, there is a problem with reduction of efficiency in the audit work when the system capacity is growing up. In the subsidiary field of information system audit, there is the same problem. In this paper, we will focus on the database audit, and implement an SQL audit tool in order to improve the performance of a database. During the designing phase of the SQL audit tool which aim to improve the performance of a database, we have analyzed the requirements of SQL audit work. Based on the aforementioned them, the process of the SQL audit tool has been designed with SQL audit features in accordance with information audit process. During the implementation phase, we have implemented 3 main function modules according to the output of the design phase. The main modules we implemented are the audit job definition module, audit job executing module and result reporting module. With the implemented tool, it applied to an Electric Power Corporation project in China and compared with other tools that are able to use SQL audit. In this paper, the implemented SQL audit tool is able to perform the general SQL audit work and to reduce the cost of the audit work for database performance and to raise the accuracy of result and to apply the extended inspection rule which need to use SQL parsing.

Study on international accreditation for residue analysis laboratory (잔류물질분석의 국제공인시험기관 인정 관련 고찰)

  • Kim, MeeKyung;cho, Byung-Hoon;Kim, Dong-Gyu;Yun, Seon Jong;Lim, Chae-Mi;Park, Su-Jeong;Kim, Heuijin;Kim, Yeon Hee;Kim, Soo-Yeon;Yun, So Mi;Kwon, Jin-Wook;Son, Seong-Wan;Chung, Gab-Soo;Lee, Joo-Ho;Kang, Mun-Il
    • Korean Journal of Veterinary Research
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    • v.46 no.4
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    • pp.295-304
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    • 2006
  • Residual materials such as veterinary drugs, environmental contaminants, and pesticides are affecting food safety. High resolution techniques and quality controls are needed to analyze these materials from part per million to part per trillion quantities in food. In order to achieve quality results, standardized methods and techniques are required. Our laboratories were prepared to obtain a certificate of accreditation for ISO/IEC 17025 in the analytical criteria of animal drugs, dioxins, pesticides, and heavy metals. ISO together with IEC has built a strategic partnership with the World Trade Organization with the common goal of promoting a free and fair global trading system. ISO collaborates with the United Nations Organization and its specialized agencies and commissions, particularly those involved in the harmonization of regulations and public policies including the World Health Organization and CODEX Alimentarius for food safety measurement, management and traceability. Our goal was to have high quality analysts, proper analytical methods, good laboratory facilities, and safety systems within guidelines of ISO/IEC 17025. All staff members took requirement exams. We applied proficiency tests in the analysis of veterinary drugs (nitrofuran metabolites, sulfonamide and tetracyclines), dioxins, organophosphorus pesticides, and heavy metals (Cd, Pb, As) to the Food Analysis Performance Assessment Scheme (FAPAS) at Central Science Laboratory, Department for Environment Food and Rural Affairs (DEFRA), England. The results were very satisfactory. All documents were prepared, including system management, laboratory management, standard operational procedures for testing, reporting, and more. The criteria encompassed the requirements of ISO/IEC 17025:1999. Finally, the Korea Laboratory Accreditation Scheme (KOLAS) accredited our testing laboratories in accordance with the provisions of Article 23 of the National Standards Act. The accreditation will give us the benefit of becoming a regional reference laboratory in Asia.