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        Budgetary Participation, Organizational Commitment, and Performance of Local Government Apparatuses

        JATMIKO, Bambang,LARAS, Titi,ROHMAWATI, Azidatur Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.7

        This study aims to get empirical evidence about the influence of budgetary participation and understanding of the accounting system on the performance of local government apparatus with organizational commitment as an intervening variable. The population in this study was structural apparatuses in the Regional Apparatus Organization (OPD) of Sleman Regency, Indonesia, which included offices and agencies with a total of 25 OPDs. 125 people were selected as sample by using purposive sampling based on specific criteria. Data were analyzed based on multiple regression and path analysis (Analysis Path) utilizing the SPSS program. The results of this study indicated that budgetary participation had no positive influence on organizational commitment; understanding of the accounting system had a positive effect on organizational commitment; organizational commitment did not have a positive effect on the performance of local government apparatuses; budgetary participation did not impact positively on the local government apparatuses performance; understanding of the accounting system positively effected the performance of local government apparatuses; participation in budgeting did not have a positive effect on the local government apparatuses performance through organizational commitment; while understanding the accounting system had a positive impact on the local government apparatuses performance through organizational commitment.

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        Rhodamine Derivative- Based Cellulose Acetate Electrospun Colorimetric Sensor for Cu2+ Sensing in Water: Effects of Alkaline Treatment

        Nilobol Tungsombatvisit,Thitirat Inprasit,Dini Rohmawati,Penwisa Pisitsak 한국섬유공학회 2019 Fibers and polymers Vol.20 No.3

        This is the first investigation of a rhodamine B derivative (RBD)/cellulose acetate (CA) colorimetric test strip forCu2+ sensing in water. The test strip allowed both semi-quantitative naked-eye detection and quantitative detection when spectroscopy was applied. A chemosensor, RBD, was doped into a CA solution and this was electrospun to produce a test strip. The average diameter of the electrospun fibers was 750±270 nm. The nonwoven test strip changed from off-white to pink when exposed to aqueous Cu2+ solutions. A linear relationship was found between the color strength of the test strip and the Cu2+ concentration (20-300 ppm, R2=0.989). The limit of detection (LOD) was 18 ppm. Alkaline treatment of the electrospun sample with sodium hydroxide produced partial deacetylation of the CA, reducing the number of acetyl groups while increasing the number of hydroxyl groups in the fibrous structure. Fiber swelling and improved wettability of the solid sensor was also observed. The treated sensor responded approximately 33 times faster to Cu2+ than the untreated sensor. When tested with Cu2+, the sensor produced K/S values approximately 5-10 times greater than when tested with Mn2+, Pb2+, Cd2+, Ni2+, Zn2+ or Sn2+, and three times greater than Fe2+. The electrospun sensor showed a slight improvement in Cu2+ adsorption after alkaline treatment.

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