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1 – 2 of 2Amir Mahmud, Nurdian Susilowati, Indah Anisykurlillah, Ida Nur Aeni and Puji Novita Sari
The implementation of income-generating still faces problems, such as the lack of well-established internal control and differences in implementation in each unit. This study aims…
Abstract
Purpose
The implementation of income-generating still faces problems, such as the lack of well-established internal control and differences in implementation in each unit. This study aims to analyze internal controls, financial viability (FV) and leadership qualities (LQ) in the implementation of income-generating in Indonesian higher education.
Design/methodology/approach
This study is quantitative and uses a causal approach. The population of this research is the unit leader and the person in charge of the activity that generates income, with a total sample of 111 people. The sampling technique used is simple random sampling. Data were analyzed using moderation regression analysis (MRA) with the WrapPLS (partial least square) analysis tool.
Findings
The results indicate that internal control and FV significantly affect the management of income-generating. The existence of LQ as a moderating variable can moderate and weaken the influence of internal controls and FV on the management of income-generating. In this finding, the unit leader and the person in charge of activities that generate income in higher education need to improve managerial skills, including ethics, uphold integrity, clear vision, quick adaption, honestly and trust so that the management of income-generating can achieve higher education goals more effectively and efficiently.
Research limitations/implications
This research shows that universities need to create a good environment to build an ecosystem that can improve the management. The university encourages the good management by strengthening the leadership. However, the research has a limitation: the study was only conducted in one state university.
Originality/value
The implementation of income generation in the public financial management system of legal entity universities requires accountability for sources of income so that internal controls and the role of finance are needed to ensure the continuity of universities.
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Cipto Wardoyo, Aulia Herdiani, Nurdian Susilowati and Muhammad Syahril Harahap
The aim of the study is to test whether an increase in professionalism has a reciprocal relationship with the professionalization of early-stage lecturers.
Abstract
Purpose
The aim of the study is to test whether an increase in professionalism has a reciprocal relationship with the professionalization of early-stage lecturers.
Design/methodology/approach
Research with the topic of professionalism and professionalization of educators does not consider the reciprocal relationship. Most research only test the one-way relationship between professionalism and professionalization as the consequence of the application of government policies on colleges. Analysis in this research was carried out on the perspectives of early-stage lecturers on professionalism and professionalization, each conducted reciprocally for period tn from tn−1.
Findings
In the initial period of the profession, lecturers will tend to work hard to increase the competence and income they possess. The achieved increase in competence is based on the demand to develop professionalism, while the increase in income is based more on the demands of individual needs. In general, an increase in the professionalism of lecturers will be followed by an increase in income (professionalization). However, at some point, this increase in professionalism will experience stagnation, although the professionalization they possess continues to increase.
Research limitations/implications
The data of material used in this research only consist of estimated figures from each respondent, while the components of appreciation for lecturers may vary depending on their respective institutions.
Originality/value
Previous studies have extensively observed the determinants of teachers’ professionalism and professionalization; however, how professionalism and professionalization reciprocally influence each other in terms of career periods has not been taken into account.
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