Oblik i finansi最新文献_第6页

The Taxation of IT and Digital Communications Entities' Activity: Its Legislation and Accounting in Ukraine 信息技术和数字通信实体活动的税收:乌克兰的立法和会计

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-3(97)-62-68

L. Melnyk, O. Matros, Oksana Krochak, Olha Ratushna

{"title":"The Taxation of IT and Digital Communications Entities' Activity: Its Legislation and Accounting in Ukraine","authors":"L. Melnyk, O. Matros, Oksana Krochak, Olha Ratushna","doi":"10.33146/2307-9878-2022-3(97)-62-68","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-3(97)-62-68","url":null,"abstract":"Modern challenges of the economy are an adaptation to the changes taking place in the world community. New forms of interaction in human society, transferred to the digital space, are gaining increasing importance. Economic entities must respond fully to the demands of the digital environment. At the same time, the state mustn't reduce its fiscal control over such digital operations. The purpose of the article is to analyze the legislative regulation of taxation of business entities that work in areas related to IT technologies and activities carried out on the Internet. This study covers difficulties and debatable issues arising in the taxation of business entities due to the implementation of digitalization. The authors systematized the features of taxation of the activities of Diya City residents following the current tax legislation of Ukraine. The article contains detailed explanations of which electronic services are subject to VAT and which transactions are not electronic services. The main key points for non-residents and providers of electronic services regarding VAT payment have been systematized. Attention is paid to issues related to the taxation of transactions with cryptocurrency. The authors performed a detailed analysis of the Draft Law of Ukraine “On Amendments to the Code of Criminal Procedure and Some Other Laws of Ukraine Regarding Transactions with Cryptocurrency”, and individual tax consultations of the State Tax Service of Ukraine. It was established that when taxing operations with virtual assets, particularly cryptocurrency, it is necessary to be guided by the norms of the Tax Code of Ukraine. In individual conflicting situations that arise due to various types of operations with cryptocurrency, it is recommended to contact the State Tax Service for individual clarifications.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"328 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77600628","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Integrative Development of Enterprises: Essence and Management 企业融合发展:本质与管理

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-3(97)-95-101

A. Goloborodko

{"title":"Integrative Development of Enterprises: Essence and Management","authors":"A. Goloborodko","doi":"10.33146/2307-9878-2022-3(97)-95-101","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-3(97)-95-101","url":null,"abstract":"The rapid development of innovative technologies to ensure the efficiency of economic activity requires enterprises to implement proactive organizational and economic management mechanisms. These mechanisms can be built based on competition or mutually beneficial partnerships. The article aims to reveal the essence and conceptual foundations of the integrative development of the enterprise. The author examines the essence of the integrative development of the enterprise based on the analysis of the concepts of integration and development. It was revealed that the integrative development of the enterprise combines the concepts of innovative transformations of flow business processes and traditional approaches to enterprise management. Integrative development combines into the management system the actual time of introducing new technologies (relevance of innovations), qualitative and quantitative characteristics of the market environment and resources and processes at the enterprise, and the readiness to implement innovative solutions. A conceptual model of integrative development of the enterprise was proposed. The model of integrative development of the enterprise based on the formation of sustainable partnerships has a strategic orientation and provides promising opportunities for the proactive implementation of innovative management methods. Integrative development of the enterprise in modern conditions of globalization and digitization of business processes involves forming and implementing a balanced strategy of effective proactive activity. This strategy can be implemented in two ways: (1) based on the creation of an effective organizational and economic management system and the formation of advantages, resources and competencies during competition; (2) by creating partnerships and alliances to achieve the necessary competitive advantages and access to additional resources, technologies and markets.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79073458","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Relationship between the Government Size and Economic Growth in South Sumatra 南苏门答腊岛政府规模与经济增长的关系

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-3(97)-110-118

Khairunisah Rahmatullah, A. Azwardi, Sairuki Sukanto

{"title":"The Relationship between the Government Size and Economic Growth in South Sumatra","authors":"Khairunisah Rahmatullah, A. Azwardi, Sairuki Sukanto","doi":"10.33146/2307-9878-2022-3(97)-110-118","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-3(97)-110-118","url":null,"abstract":"In general, many factors, including government spending, influence economic growth. In many theoretical and empirical studies, government spending is seen from the ratio between government spending and Gross Domestic Product (GDP) or government size. This research aims to examine the influence of government size on economic growth in districts/cities of South Sumatra Province. The government size to be analyzed is the amount of government spending on public services, housing and public facilities, education, and health. The data used in this study is secondary data for the 2010-2020 and covers 15 regencies/cities. The data was obtained from the Central Statistics Agency and the Regional Financial and Asset Management Agency. The analytical technique used in this research is descriptive analysis technique and quantitative analysis. Klassen Typology Approach was used to identify the regencies/cities with fast growth and the relatively lagging regencies/cities of South Sumatra Province. The study results show that government spending on public services and health has a positive and significant effect on economic growth. Meanwhile, the government spending on housing and public facilities has a positive and insignificant effect. In contrast, the government spending on education has a negative and significant impact on economic growth. This study recommends local governments increase the allocation of regional expenditure to sectors that lead to economic growth, especially in newly created regions.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78013393","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Employee Performance Analysis at Bank Syariah Indonesia 印尼伊斯兰银行员工绩效分析

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-1(95)-113-121

Firman Kurniawan Said, U. Suhud, Christian Wiradendi Wolor

{"title":"Employee Performance Analysis at Bank Syariah Indonesia","authors":"Firman Kurniawan Said, U. Suhud, Christian Wiradendi Wolor","doi":"10.33146/2307-9878-2022-1(95)-113-121","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-1(95)-113-121","url":null,"abstract":"On August 9, 2021, in Indonesia, the Bank Syariah Indonesia (BSI) was established through the merger of three Islamic banks. It is expected that the BSI, as the largest Islamic bank, will be capable of encouraging national economic growth. However, to ensure effective operation, the bank's management must carefully study and analyze employee culture, motivation, and skill changes that affect their performance. This study aims to identify the impact of organizational culture, competence, and work motivation on employee performance at Bank Syariah Indonesia. The sample of this study was permanent employees at Bank Syariah Indonesia's head office. Operationalization variables to develop research instruments, the authors use the indicators used by previous studies because they have been tested and validated.Data analysis methods using SEM (Structural Equation Model) with SPSS (Statistical Program for Social Science) and Amos 26 software. This study shows that organizational culture, employee competence, and motivation has a significant positive effect on employee performance. The organizational culture variable does not significantly affect work motivation at PT Bank Syariah Indonesia. In addition, work competence has a significant positive effect on work motivation. In recent years, the acceleration of globalization, increasing competition and the development of information and communication technologies have added new concepts such as knowledge and innovation to organizational culture. So, the Bank Syariah Indonesia should be able to combine Islamic values and Industry 4.0 to create a comfortable working climate for employees.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"87 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91037748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Stress Testing of Banks in the USA 美国银行的压力测试

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-4(98)-37-42

Oksana Posadnieva

{"title":"Stress Testing of Banks in the USA","authors":"Oksana Posadnieva","doi":"10.33146/2307-9878-2022-4(98)-37-42","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-4(98)-37-42","url":null,"abstract":"The banking system of any state is a component of its economic system. Therefore the stability of the entire national economy depends on its smooth and effective functioning. Given the globalization of economic relations today, the stability of the banking systems of other countries with open market economies, which have close financial ties, depends on the stability of the US banking sector. The purpose of the article is to reveal the features of stress testing of banks in the USA and to assess the dynamics of the stability of the banking system of this country over the past 20 years. Stress testing of banks in the USA is carried out to identify and measure the banking sector's vulnerability to shock macroeconomic events in the national and global economy. This study is based on the analysis of the dynamics of four indicators: the capital sensitivity coefficient, the sensitivity index to the forced quick sale of assets, the liquidity coefficient for stress scenarios, and the sensitivity index to the loss of liquidity and solvency. It was revealed that the US banking system was most unstable during the 2008-2009 crisis when banks suffered significant losses due to risky credit policies. Post-crisis regulation of capital and liquidity, thanks to the balanced policy of the Federal Reserve System, led to many subsequent years of stability. Banks also had to apply anti-crisis regulatory measures in the “covid” 2020 year, and these measures brought positive results. The shock events did not affect the stability of the US banking system but were reflected in the amount of cash. The loosening of anti-crisis measures in 2021 caused some growth in the indicators calculated during stress testing. However, it did not lead to the destabilization of the banking system.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"126 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87807198","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Development of a Performance Measurement Systems for NCA-Sales-Teams nca销售团队绩效评估系统的开发

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-1(95)-65-87

A. Beck, Jürgen Reck, P. Siegfried

{"title":"Development of a Performance Measurement Systems for NCA-Sales-Teams","authors":"A. Beck, Jürgen Reck, P. Siegfried","doi":"10.33146/2307-9878-2022-1(95)-65-87","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-1(95)-65-87","url":null,"abstract":"In 2019 at IBM, it was found that there is a strong dependence on a few large banks in bank sales, and the growth targets of the sales division cannot be achieved due to the existing business with these same customers. To counteract this dependency, an NCA-specific sales team for the banking industry was established to support small and medium-sized banks with personal commitment and expertise and to develop them into long-term business partners of IBM. This research focuses on the development of a performance measurement system for NCA-Sales teams. It postulates the hypothesis that more effective and better-suited performance measurement systems can be developed for NCA-Sales of information technology towards financial institutions. Authors use the methodology of expert interviews and Mayrings qualitative content analysis to gain insights into the relevant factors that need to be considered when evaluating the performance of such sales teams. The paper identifies stakeholders, challenges, and goals that should be integrated into a performance measurement system as well as KPIs to measure them. The results are being consolidated into a conceptual sketch for an NCA-sales optimized PMS. The paper distinguishes itself from other research through an approach that gives detailed guidance for the practical implementation of its findings. The research was conducted with professionals in the IT sector; however, all of them were working for the same company, and the data was collected in the short span of one week as it was part of a research. The outcome can be used for further studies on how to effectively measure performance in NCA-Sales teams.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83140767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Covid-19 and G-Shaped Recovery: A New Form of Recovery Shape 新冠肺炎与g型复苏:一种新的复苏形态

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-4(98)-56-79

Arif Budimanta, T. Falianty, Jerry Marmen, M. Tarmizi, Arif Amin, F. Najiya

{"title":"Covid-19 and G-Shaped Recovery: A New Form of Recovery Shape","authors":"Arif Budimanta, T. Falianty, Jerry Marmen, M. Tarmizi, Arif Amin, F. Najiya","doi":"10.33146/2307-9878-2022-4(98)-56-79","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-4(98)-56-79","url":null,"abstract":"The uneven recovery in the world economy since the start of Covid-19 wreaking havoc in 2020 has given us a new shape in economic development: the K-shape. As an alternative to the K-shape, we found the possibility of an even worse development: the G-shape. Indonesia, which experienced the deceleration of its economic growth in the pre-pandemic period, can struggle with a G-shaped recovery. This paper evaluates this possibility by comparing the country to other emerging economies. This study uses 10 economic performance indicators to determine the possibility of a G-shaped recovery in an economy, which represent the demand side, supply side, monetary policy, fiscal policy, health and institutional quality (credit, labor, Total Factor of Productivity, Human Development Index, regulatory quality, CA balance to GDP, current health expenditure, internet bandwidth, debt to GDP, and economic openness). The research sample covers 33 countries. Among them, 7 countries with the highest possibility of G-Shaped economic development were identified: Pakistan, Mexico, Egypt, South Africa, Nigeria, Indonesia, and Brazil. Several counties in samples, including Pakistan, Mexico, Egypt, South Africa, Nigeria, Indonesia, and Brazil, are trapped in long stagnation. The regression result shows a positive relationship between each dependent variable and the GDP, except for economic openness. From the results, the Human Development Index has the highest coefficient among the other independent variables. This paper also employed the Computable General Equilibrium simulation analysis model to project Indonesian economic growth, which shows Indonesia's possibility of being trapped in the G-shaped recovery.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82199942","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Influence of Information Technology Systems and Control Activities on Organizational Performance with Working Culture as Moderating Variable 以工作文化为调节变量的信息技术系统和控制活动对组织绩效的影响

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-2(96)-103-110

H. Hasriyanti, K. Kartini, G. Pontoh

{"title":"The Influence of Information Technology Systems and Control Activities on Organizational Performance with Working Culture as Moderating Variable","authors":"H. Hasriyanti, K. Kartini, G. Pontoh","doi":"10.33146/2307-9878-2022-2(96)-103-110","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-2(96)-103-110","url":null,"abstract":"In Indonesia, regional apparatus organizations are required to perform excellent performance in carrying out their duties and functions. The current environmental situation that is getting more complicated nowadays requires regional apparatus organizations to satisfy various stakeholders' interests. Organizational performance is needed to show the success of a regional organization in achieving its goals. This study aims to analyze the influence of information technology systems and control activities on organizational performance with working culture as a moderating variable. The sample of this study is 90 respondents who are employees of the Regional Apparatus Organization of South Sulawesi Province. Data for the analysis were collected by the questionnaire method during March-May 2022. The partial least squares (PLS) modelling method was chosen for data processing. The study results show that information technology systems and control activities significantly influence organizational performance. At the same time, the work culture moderates the influence of information technology systems and control activities on organizational performance. It was found that the increase in organizational performance is due to the organization's availability of information technology systems and appropriate management activities. So, the increase in organizational performance cannot be separated from the direct or indirect influence of information technology systems and control activities by the working culture in the Regional Apparatus Organization of South Sulawesi Province.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74962851","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Theoretical Bases of Tax Control in Ukraine 乌克兰税收管制的理论基础

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-3(97)-88-94

Yaroslav Yarema, Vasylyna Khmyzovets

{"title":"Theoretical Bases of Tax Control in Ukraine","authors":"Yaroslav Yarema, Vasylyna Khmyzovets","doi":"10.33146/2307-9878-2022-3(97)-88-94","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-3(97)-88-94","url":null,"abstract":"Tax control is an integral element of state financial management, which is constantly evolving, both organizationally and methodically, in responding to challenges faced by the country, including the Covid-19 pandemic, martial law, the expansion of the spheres of use of cryptocurrency, the complication of international transactions. Accordingly, its theoretical bases are also changing, determining the relevance of further research in this direction. The article aims to reveal the theoretical bases of tax control in Ukraine, analyzing its essence, purpose, object and subjects, as well as methods and forms of its implementation. Tax control is an independent type of state control, which has defined goals and is carried out through inspections, keeping records of taxpayers and information and analytical support. It contributes to compliance with tax legislation by subjects of tax legal relations and constant replenishment of the revenue part of the state budget. The main form of tax control in Ukraine today is auditing, during which control bodies use general scientific and unique methods of tax control. This form of control is the most effective in identifying and collecting debts. In Ukraine, there is a low level of tax culture and the degree of trust of taxpayers in tax authorities due to constant changes and imperfection of tax legislation, the presence of facts of illegal behaviour of officials of tax authorities, and facts of delays in making decisions in favour of taxpayers. These phenomena significantly reduce the effectiveness of tax control. Using the experience of European countries in the organization of tax control, which prefers the voluntary payment of taxes by their payers, in Ukraine, it is worth focusing on enhanced preventive techniques to prevent violations of tax legislation and wider application of information methods of tax control in the digital environment.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79225093","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect of Work Environment and Work Attitude on Employees' Performance through Work Motivation 工作环境和工作态度通过工作动机对员工绩效的影响

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-2(96)-152-163

Ratnaningtyas Yoga Wijayanti, Dewi Susita, G. N. Ahmad

{"title":"The Effect of Work Environment and Work Attitude on Employees' Performance through Work Motivation","authors":"Ratnaningtyas Yoga Wijayanti, Dewi Susita, G. N. Ahmad","doi":"10.33146/2307-9878-2022-2(96)-152-163","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-2(96)-152-163","url":null,"abstract":"Motivated and disciplined employees are an essential element in the success of any organization. Their attitude to work determines what the final result will be and how quickly the organization will achieve its planned goals. At the same time, the organizational environment affects employees' functional behaviour, tendencies, and motives. This study examines the effect of work environment and attitude on employees' performance through work motivation. The sample of this study is 108 employees from the Directorate General of Hindu Community Guidance and the Directorate General of Buddhist Community Guidance at the Ministry of Religious Affairs of the Republic of Indonesia. Data for analysis were collected by the questionnaire method. Testing the data in this study used the SEM (Structural Equation Modeling) statistical analysis tool Partial Least Square (PLS) method through the SmartPLS 3.0 application. The obtained results show that all the factors accepted by the researchers significantly positively impact employees' performance. This study recommends that government organizations pay more attention to their employees, namely: a) to make the workspace arrangement so that it customized to the needs of the employees; b) superiors should communicate more with their subordinates to solve work problems; c) it is advisable to combine the methods of punishments and incentives to increase employees' discipline. Since work motivation affects employee performance, organizations should keep paying attention to employee motivation to sustain employee performance. The role of work motivation is to mediate the work environment or attitude's direct effect on increasing employee performance.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76290754","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0