No abstract

Purpose Even though many studies have been conducted in exploring the determinants of job stress, limited research has been conducted in exploring how the internal factors of religious orientation and the relatively new variable in the field of psychology, psychological capital (PsyCap), may relate to job stress. This study aims to examine the influence of PsyCap as a mediating variable on the relationship between religious orientation and job stress. Design/methodology/approach This study used self-administered surveys. Data was collected through the completion of online questionnaires. The participants include 208 accountants and business practitioners in Indonesia. Data were analysed using structural equation model-partial least squares. Findings The results show that intrinsic (extrinsic) religious orientation is negatively (positively) related to job stress and positively (negatively) related to PsyCap. Additionally, PsyCap mediates the relationship between religious orientation (intrinsic and extrinsic) and job stress. Other results indicate a positive relationship between PsyCap and job stress. Research limitations/implications Firstly, the sample used comes from various professions in companies or agencies that function differently. Secondly, this study asks individuals to assess their own job stress, which increases the chance of bias. Practical implications The findings of this study will provide a recommendation to the company, particularly the human resources division, to consider candidates’ religious orientation and PsyCap levels during the recruitment process. Thus, the company may observe the employees or individuals who can effectively manage job stress. Originality/value This study provides new empirical evidence regarding the relationship between religious orientation, PsyCap and job stress. It shows that the individual’s religious orientation (intrinsic and extrinsic) affects their level of PsyCap (higher and lower), which is a determinant factor in the experience of job stress.

There is debate as to whether entrepreneurs are born or can be created through education. Many business schools were established to produce entrepreneurs, but the fact is that many suc­cesful entrepreneurs are not graduates of business schools. This study aims to examine empi­ri­cally the entrepreneurial spirit of three different sample groups students who undertook a business course (accounting students), non-business students (engineering students), businessmen who are already involved in business activities (entrepreneurs). This study used a survey method. Data were analyzed using ANOVA. The total sample of this research were 254 respondents. The result showed that there was no empirical evidence regarding the entrepreneurial differences in the three groups. It was concluded that entrepreneurial skills are either there or not from birth. Business courses are not (or not yet) capable of triggering the entrepreneurial skills in a person

Organisasi sektor publik memiliki beberapa karakteristik unik yang tidak dimiliki oleh organisasi sektor privat. Adanya perbedaan karakteristik tersebut akhirnya menyebabkan adanya perbedaan dalam hal-hal lain yang lebih spesifik. Salah satunya, secara tradisional dipandang bahwa perkembangan inovasi di sektor publik tidak terlalu pesat dibandingkan inovasi yang ada di sektor privat, padahal sektor publik sering menghadapi suatu tantangan yang lebih kompleks sehingga tentu dalam mengatasinya perlu upaya-upaya yang inovatif. Makalah ini bertujuan untuk mengetahui hambatan munculnya inovasi pada sektor publik melalui telaah perbedaan karakteristik inovasi di sektor publik dengan sektor privat, menelaah bagaimana inovasi pelayanan sektor publik di beberapa negara dan di Indonesia. Telaah dilengkapi dengan mengkaji atas riset-riset empiris yang telah dilakukan beberapa peneliti. Meski paper ini bersifat deskriptif dan non statistik, namun paper ini diharapkan dapat meningkatkan pemahaman mengenai inovasi di sektor publik.

This research aims to test the influence of tax sanction and obedience pressure on tax compliance. By applying a 2x2 between-subject factorial experiment method, this research has found the empirical evidence that taxpayers tend to be more tax-compliant when the tax sanction is high rather than low. Next, when taxpayers tend to be more non-compliant when they receive obedience pressure from their superior rather than not. Lastly, from the interaction test between tax sanction and obedience pressure variables, the researcher found empirical evidence that shows that, when given high tax sanctions, a taxpayer will have higher tax compliance rate when they do not receive obedience pressure compared with when they receive obedience pressure. This research has a practical implication that obedience pressure from a superior is a key that could potentially reduce tax compliance rate because, although there are low or high sanctions, if there are any obedience pressure, then the tax compliance rate will be low.