Earnings Management to Avoid Earnings Decreases and Losses

Principles of Corporate Finance - 4/E

Examines the motivation for achievement as a psychological factor that shapes economic development. Refuting arguments based on race, climate, or population growth, the book instead argues for cultural customs and motivations - especially the motivation for achievement - as the major catalysts of economic growth. Considering the Protestant Reformation, the rise of capitalism, parents' influences on sons, and folklore and children's stories as shaping cultural motivations for achievement, the book hypothesizes that a high level of achievement motivation precedes economic growth. This is supported through qualitative analysis of the achievement motive, as well as of other psychological factors - including entrepreneurial behavior and characteristics, and available sources of achievement in past and present highly achieving societies. It is the achievement motive - and not merely the profit motive or the desire for material gain - that has advanced societies economically. Consequently, individuals are not merely products of their environment, as many social scientists have asserted, but also creators of the environment, as they manipulate it in various ways in the search for achievement. Finally, a plan is hypothesized to accelerate economic growth in developing countries, by encouraging and supplementing their achievement motives through mobilizing the greater achievement resources of developed countries. The conclusion is not just that motivations shape economic progress, but that current influences on future people's motivations and values will determine economic growth in the long run. Thus, it is most beneficial for a society to concentrate its resources on creating an environment conducive to entrepreneurship and a strong ideological base for achievement. (CJC)

The Achieving Society

Myth or Reality? The Long-Run Underperformance of Initial Public Offerings: Evidence from Venture and Nonventure Capital-Backed Companies

Article history: Received: November 17, 2019 Received in revised format: November 3

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The role of work motivation as a mediator on the influence of education-training and leadership style on employee performance

The purpose of this study was to determine the effect of school Principal Leadership and Organizational Culture on Performance Motivation of Teachers in Junior High School 3 Rancaekek. The research was done by taking the entire population of teachers in Junior High School 3 Rancaekek. The method used is descriptive method aanalisis, the number of respondents 70 teachers (population). Analysis of the results of this study using path analysis. The results of the research are: Overview Principal leadership is achieving an average score of 3.92. The average score is consistent with the interpretation criteria table includes both good categories. Overview Organizational Culture, reaching an average score of 3.60. The average score is consistent with the interpretation criteria including both good categories. Overview of work motivation of achieving an average score of 4.00. The average score is consistent with the interpretation criteria including both good categories. Picture of teacher performance, reaching an average of 3.86. The average score is consistent with the interpretation criteria including both good categories. Principal leadership influence on teacher performance, namely the direct effect of 7.90%. Indirect effect through Organizational Culture of 2.50%, and through the work motivation at 12.50%. Thus the effect totaled 22.90% .. Influence of Organizational Culture on teacher performance, namely the direct effect of 3.00%. Indirect effect through the leadership of Principal of 2.50%, and through the work motivation of 6.90%. Thus the effect of a total of 12.40%. Influence motivation to work on teacher performance, namely the direct effect of 32.30%. Indirect effect through the leadership of Principal at 12.50% and thus the effect of a total of 51.70%. The influence of school leadership, organizational culture, and motivation to work on teacher performance in Junior High School 3 Rancaekek simultaneously by 87.00%. It shows that there is a significant effect. Keywords: leadership principals; organizational culture; work motivation; teacher performance

Pengaruh Kepemimpinan Kepala Sekolah, Budaya Organisasi Dan Motivasi Kerja Terhadap Kinerja Guru Pada SMP Negeri 3 Rancaekek

This study aims to determine the effect of MARS model consists of motivation, ability, role perception and situational factors on employee performance. The research was conducted on two public sectors of government with a sample of 83 people. Methods of explorative research are used with the aim of predicting the contribution of MARS Model to employee performance. This research uses structural equation modeling partial least square. The result shows MARS model has a significant effect on employee performance with the motivation variable is the biggest contribution to the employee performance. The results also show that situational factors are proven to mediate employee performance.

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The Impact of Motivation, Ability, Role Perception on Employee Performance and Situational Factor as Moderating Variable of Public Agency in Bandung, Indonesia

An increase in number of entrepreneurs is one important factor for the economic security of a country. The role of universities in preparing entrepreneurs is proven for contributing the national economy. Thus there is a need for a study to determine the factors that influence students to choose a career as an entrepreneur when they graduate. This study aims to determine the factors that influence the intention of students to become entrepreneurs. Exploratory research methods with data analysis techniques using Structural Equation Modelling (SEM), component-based Partial Least Squares (PLS). The number of respondents as many as 241 students with the data collection technique accidental sampling. The results showed that the effect of economic opportunity and challenge, perceived confidence, security and work load, self-efficacy and facilitating condition significantly influence the intention of students to become entrepreneurs. As for the influence of the entrepreneurial intention of 43.3%. Thus, the need for attention by the university to improve the quality of students to become a reliable and useful entrepreneurs in order to form national economic resilience.

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Entrepreneurial Intention on Studentpreneurs to become Entrepreneur

This study aims to: 1). to seek the influence of competence, Compensation for Job Satisfaction in the Hospital Cibabat Cimahi; 2). to determine the influence of job satisfaction on performance within the Hospital Cibabat Cimahi.The research was conducted in the Hospital Cibabat Cimahi by sampling 158 paramedics. The method used is the descriptive analysis method by using path analysis (path analysis). And operation of calculations using SPSS Ver. 17.The results of this study are as follows: Effect on Performance Competence Paramedic total of 38.87%; Effect of total compensation to performance of 33.27% Paramedic; Effect of total competence and compensation on Job Satisfaction of 72.14%; Job Satisfaction and Influence total of 75.55% of the performance.The conclusion of this study is proven there is a significant effect of Competence, and Compensation for Job Satisfaction and Performance implications for paramedics in Hospital Cibabat Cimahi. Keywords: competence; compensation; job satisfaction; performance paramedic

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Pengaruh Kompetensi Dan Kompensasi Terhadap Kepuasan Kerja Serta Implikasinya Pada Kinerja Paramedis Di Rumah Sakit Cibabat Kota Cimahi

Implementation of education through higher education is one indicator of high public awareness of the benefits of education. But to prepare high quality education is a major challenge in Indonesia. Many things need to be considered to improve the quality of education services for students. This study aims to measure the level of student satisfaction on academic services with SERVQUAL measuring tool. The research was conducted on computer science and management high school students in Bandung city by using explorative method. Data analysis techniques use structural equation modeling (SEM). The result of research shows that there is a significant influence of SERQUAL on student satisfaction. The results of this study indicate that by increasing SERQUAL, student satisfaction on academic services can be achieved.

Ester Manik

Papers

Pengaruh Kepemimpinan Kepala Sekolah, Budaya Organisasi Dan Motivasi Kerja Terhadap Kinerja Guru Pada SMP Negeri 3 Rancaekek

The Impact of Motivation, Ability, Role Perception on Employee Performance and Situational Factor as Moderating Variable of Public Agency in Bandung, Indonesia

Entrepreneurial Intention on Studentpreneurs to become Entrepreneur

Pengaruh Kompetensi Dan Kompensasi Terhadap Kepuasan Kerja Serta Implikasinya Pada Kinerja Paramedis Di Rumah Sakit Cibabat Kota Cimahi

The impact of academic service quality on student satisfaction