Service Climate

This study simultaneously tests the influence of two resources that boundary employee units can use to improve service quality. The first is the boundary employee units’ perceptions of organizational values oriented toward creating a good service climate. The second is the boundary employees’ competences oriented to providing the service, that is, their own service behavior during service transactions. Moreover, organizational climate and organizational facilitators are also analyzed as antecedents of the two resources. The sample consisted of 117 boundary employee units aggregated from 349 boundary employees and 1,157 customers. Structural Equation Modeling analysis confirmed that service quality perceived by customers can be predicted by both service climate and service behavior perceived by boundary employee units. Moreover, organizational facilitators and organizational climate are significant antecedents for higher levels of service climate. Therefore, results confirm the impor...

Sharia banks are financial institutions that conduct business activities based on Islamic sharia principles, such as fairness, transparency, and prohibition of riba (interest), gharar (uncertainty), and maisir (speculation). Unlike conventional banks, Islamic banks do not apply an interest system but instead use profit-sharing, buying and selling, and leasing schemes in accordance with the provisions of fiqh muamalah. This study aims to determine the effect of E-Service Quality on Customer Satisfaction and its impact on Banking Image at Bank XYZ. This study uses a quantitative method with descriptive and verificative approaches. Data analysis techniques use Structural Equation Modeling (SEM) with the Maximum Likelihood estimation method using the SPSS LISREL 8.80 program. The results of the study indicate that E-Service Quality, Customer Satisfaction, and Image have been implemented effectively. E-Service Quality has a significant impact on Customer Satisfaction at Bank XYZ, accounting for 62.4%. E-Service Quality has an impact on Banking Image at Bank XYZ, accounting for 6.4%. Customer Satisfaction influences Banking Image at Bank XYZ by 48.1%. E-Service Quality significantly influences Customer Satisfaction, which in turn affects Banking Image at Bank XYZ with a simultaneous influence of 82.1%.

This study shows that the organizational support and altruism play vital role in increasing the organizational citizenship behavior. In the service industry, service climate play moderator role where the individuals of the organization feel the high intensity of obligation to perform their duties. Employees contact directly with their customers and it is necessary for employees to perform the supportive and helping behavior to achieve the effectiveness of organization while delivering services. Results of this study are based on the conceptual theory. It indicates that the organizational support and altruism have positive impact on the citizenship behavior. In other words perceived organizational support and altruism increases the OCB in the moderating effect of service climate. This study also indicates that the intensity of the OCB depends on the service climate if it will be weak the OCB will be low and if it is high the OCB will be high. Its importance has increased in the servi...

Given the global escalation in gaming availability, this paper proposes a service management framework for the study of competitive advantage in casino hotels. Using data collected from 303 employees at an Australian casino hotel, an exploratory case study in service climate and customer satisfaction is presented. The findings suggest that while service climate is highly correlated with customer satisfaction, internal dynamics result in significant differences in the perceptions of casino employees versus noncasino employees, highlighting the need to tailor organisational strategies to different types of employees.

The investigation we have carried out has as common general objective the compatibility of the well-being and performance of workers (the latter in terms of service quality to users), in accordance with the strategy of the European Union to end the crisis. The main topics covered are service quality, service climate, well-being, and organizational justice. In general, our findings indicate the existence of positive synergies between well-being and performance in the service sector.

Este artigo teve como objectivo testar um modelo que relaciona o clima de serviço com a frequência de expressão de emoções positivas por parte dos trabalhadores de frontline. Propõe-se que o burnout e o engagement no trabalho medeiam a relação entre o clima de serviço e a expressão de emoções positivas. O clima de serviço tem um impacto negativo sobre o burnout e positivo sobre o engagement; por sua vez, burnout e engagement estão significativamente relacionados com a frequência da expressão de emoções positivas. Este modelo foi testado quer ao nível individual quer ao nível das unidades de trabalho, tendo sido comparado com um modelo que propõe uma associação directa adicional entre o clima de serviço e as emoções positivas dos trabalhadores de frontline. Os modelos foram testados através de modelos de equações estruturais (SEM). A amostra foi composta por 508 trabalhadores de frontline, pertencentes a 151 grupos de trabalho. No nível individual, os resultados confirmaram o papel m...

The study was focusing on the impact of employee satisfaction on functional quality services at Chicken Inn outlets in Harare. The main objective of the study was to find the relationship between employee satisfaction and functional quality. Causal research design was used to find out how employee satisfaction affects the functional service quality of Chicken Inn and the study used questionnaires for collecting primary data. Probability and simple random sampling techniques was used in selecting the respondents. A sample size of 123 was used for the study. The data collected was analyzed through the use SPSS by regressing and correlating the variables in order to determine the strength of the relationship. The research findings from the hypothesis tests explore that there is a moderate relationship between employee satisfaction and functional quality. The study recommends Chicken Inn to adopt internal marketing as a way of satisfying employees internally as they are the ambassadors ...

While scholars know a great deal about the operational challenges faced by customer-contact employees in the hospitality industry, there is much to be learned about the factors associated with the work context that influences employee motivation, performance, and retention. In this study, the authors examined the nature and impact of perceptions about an organization’s customer service climate on ratings of self-efficacy, customer service job performance, and intentions to leave among employees in customer-contact positions. Results demonstrated that employees’ perceptions about the climate for service quality were significantly related to motivation, supervisor ratings of service job performance, and self-rated intentions to leave. The results offer insights regarding the role of service climate perceptions and the means for effectively managing customer-contact staff and generating higher levels of retention.

Snowmaking and snow storing are increasingly used as climate adaptation strategies in ski resorts all over the world, including in the Arctic. While the decrease of the number of snow cover days is slower than in the Alps, snow security is decreasing particularly at the beginning of the skiing season in October-November. As there is up to 30-times difference between minimum and optimal conditions in the energy and water consumption in snowmaking, it makes sense to optimize the timing of snowmaking to ensure that snowmaking will not turn into maladaptation. Climate services are user-friendly ways of providing relevant climate information for end-users. Our team co-designed a climate service prototype for winter tourism centers in Northern Finland in 2017-2020 by a transdisciplinary co-design process involving climate science, modelling, tourism research, and practitioners including snowmaking professionals and environmental experts from a pilot enterprise. The versatile co-design methods utilized included e.g. visual methods and workshops, and co-evaluation of the prototype. The resulting climate service prototype SnowApp provides a reliable 4-week forecast on snowmaking conditions and hence it is a decision-support tool for ski resort management. The prototype is applicable in other geographical locations, too, and for other snow dependent businesses.

The success of organizations demands various contributing factors/elements from the employees among which the Empowerment, Participation and Socialization come at the helm. In the literature, the theoretical foundations of the employee’s empowerment were examined thus providing a sound framework about the subject. The related literature on the empowerment has been primarily through the relational or motivational approach. The relational approach, based on management practices, focuses on the decision making authority and delegation of power. The cognizance of the employees’ participation advantages in refining working environment is so strong among the circles and institutions recognized to support the work quality that is suggested as a crucial part of a professional health and safety. For the newcomer, new employment is a challenge, because they faces new situations and is in need of obtaining skills and knowledge. For the organization, new employment is also a challenge as there ...

who afforded me both the opportunity to carry out this study and provided me with financial assistance, training, tools, and time toward this study.  Dr Riaan Dirkse van Schalkwyk, who provided me with much guidance in the field of service quality, in particular, with regard to the use of SERVQUAL as a measuring instrument.  The participating bank and those frontline employees that willingly participated in this study, without whom this study would not have been possible.  My mother, Prof. Ruth de Villiers, for her unwavering support and advice relating to academic writing.  Dr Deon Van Zyl, who played a pivotal role in assisting me with the statistics.  Mrs Retha Burgher, for formatting and editing my dissertation, and additionally, for her encouragement and support.  Friends and colleagues who reached out with understanding, motivation and moral support amidst numerous pressures. iii DEDICATION To my Lord and Saviour, for meeting my needs along this journey.

The study aimed at investigating the relationship among employees perceived organizational support, perceived supervisors support, job satisfaction and turnover intention. The study involved 37 participants from two schools who were drawn by simple random sampling. The study result revealed that there was positive significant relationship between POS and PSS (0.554), on the other hand other relationships were not significant and strong. The means of POS, PSS and JS were below the expected where as the mean of TOI was above the expected. The qualitative responses strengthen that the supports given were almost minimal and participants have the intent to leave the institution if there are opportunities. The study suggested that there need to see employeessupervisors relationship as well as the support given.

Purpose-This study aims to explore the effect of service-oriented organizational citizenship behavior (SOCB) on service quality and to compare SOCB, service quality, and customer citizenship behavior (CCB) between two banks. Sažetak Svrha-Cilj je rada otkriti učinak uslužno orijentiranog organizacijskog ponašanja prema građanima (SOCB) na kvalitetu usluge i usporediti SOCB, kvalitetu usluge i ponašanje korisnika kao dobrih građana (CCB) između dvije banke.

Building from organizational climate theory, recent conceptual work has extended the IT service quality research and proposed a new construct, IT Service Climate, as an antecedent of IT service quality (Jia and Reich 2008). This paper reports on an empirical study that validated a 14-item measurement instrument for the IT service climate construct. Consisting of three dimensions, including Service Leadership, Service Vision, and Service Evaluation, the instrument demonstrates satisfactory reliability, convergent validity/unidimensionality, and discriminant validity. Data from a sample of matched pairs of systems and client units also indicate that, service climate scores from systems units explained significant variance in IT service quality as rated by their respective client units, thus demonstrating criterion validity. Contributions to both IT research and practice are discussed.

Tax authorities' power to enforce compliance as well as taxpayers' trust in the tax agency shape taxpayers' compliance behavior. But while financial decisions often trigger strong emotional responses, little is known about the relation between taxpayers' emotions and their compliance choices. We hypothesize that emotions mediate the relationship between the perception of tax authorities and intended tax compliance. In a scenario-based experiment with 411 self-employed Turkish taxpayers, we find that highlighting authorities' enforcement capacity (i.e. high power) induces negative emotions while elevating enforced compliance and the readiness to evade. Trust, on the other hand, reduces negative emotions and raises positive feelings, which are associated with intentions to comply voluntarily. Moreover, a combination of high power and high trust reduces negative feelings and increases intentions to comply while undermining the readiness to evade. Our findings suggest that emotions matter in shaping compliance. Specifically, enforcement efforts that induce negative emotions might have negative compliance implications.

This study shows that the organizational support and altruism play vital role in increasing the organizational citizenship behavior. In the service industry, service climate play moderator role where the individuals of the organization feel the high intensity of obligation to perform their duties. Employees contact directly with their customers and it is necessary for employees to perform the supportive and helping behavior to achieve the effectiveness of organization while delivering services. Results of this study are based on the conceptual theory. It indicates that the organizational support and altruism have positive impact on the citizenship behavior. In other words perceived organizational support and altruism increases the OCB in the moderating effect of service climate. This study also indicates that the intensity of the OCB depends on the service climate if it will be weak the OCB will be low and if it is high the OCB will be high. Its importance has increased in the servi...

Resumen: En el presente trabajo se explora la relación entre el conflicto relacional y el clima de servicio analizando el papel modulador de los estilos de gestión del conflicto y tomando como nivel de análisis la unidad de trabajo. La muestra está compuesta por 397 empleados de contacto directo con el cliente (recepcionistas y camareros) pertenecientes a 91 unidades de trabajo de hoteles y restaurantes de la Comunidad Autónoma Andaluza. Los resultados muestran los efectos perjudiciales que el conflicto relacional tiene sobre el clima de servicio y el papel modulador que ejerce el estilo de gestión integración en dicha relación. En concreto, cuando las unidades de trabajo, ante un conflicto relacional, utilizan la integración a niveles altos, éste no se relaciona negativamente con el clima de servicio. Así, se concluye que es la integración y no la evitación el estilo de gestión más eficaz para aminorar los efectos negativos del conflicto relacional en estos contextos. Palabras clave: conflicto relacional; clima de servicio; evitación; integración.

Both the power of tax authorities to detect and punish non-compliance and the perceived trust in the tax authorities are generally assumed to affect tax compliance. In the present study, we build from the Slippery Slope Framework (SSF) to examine the role of trust and power in corporate tax compliance. Survey data collected among representatives of large (profit and not-for-profit) organisations in the Netherlands (n=271) show a positive relationship between trust and tax compliance. Power appears to be negatively associated with voluntary compliance, but we find no significant relationship between power and enforced compliance. Furthermore, we find a moderating effect of power on the relationship between trust and voluntary compliance: high power appears to undermine the positive effect of trust on self-reported voluntary compliance. Results also indicate that enforced compliance is not related to self-reported tax aggressiveness, but we do observe a positive association between enforced compliance and self-reported tax minimization. This association, however, is not significant if we exclude the not-for-profit organisations from the analysis. Overall, these results can be interpreted as an encouragement for the worldwide development of trust-based regulatory activities (e.g. cooperative compliance strategies). Implications for future research are discussed.

Purpose: High-performance-work-practices (HPWPs) are popular managerial strategies, in which employees are invited to participate in decision-making-process and contribute to the policy implementation, aiming to maximize employee potential. HPWPs sound ideal but their importance to employee engagement and performance in the service industry is still unclear. Method: To further understand the importance and influence of HPWPs, the current project adopts the AMO Model to review the knowledge gaps and develop research questions. Research data are collected from hotels in Nigeria, an emerging but little-known sector in the service industry. Employee’s experiences of HPWPs are collected through semi-structured interviews and then thematically analyzed. Findings: Engaged employees are keen to support the implementation of HPWPs, recognizing their imperativeness and behaving conscientiously in delivering hotel services. Managers’ positive attitudes (i.e., appreciation of employees’ effort ...

who afforded me both the opportunity to carry out this study and provided me with financial assistance, training, tools, and time toward this study.  Dr Riaan Dirkse van Schalkwyk, who provided me with much guidance in the field of service quality, in particular, with regard to the use of SERVQUAL as a measuring instrument.  The participating bank and those frontline employees that willingly participated in this study, without whom this study would not have been possible.  My mother, Prof. Ruth de Villiers, for her unwavering support and advice relating to academic writing.  Dr Deon Van Zyl, who played a pivotal role in assisting me with the statistics.  Mrs Retha Burgher, for formatting and editing my dissertation, and additionally, for her encouragement and support.  Friends and colleagues who reached out with understanding, motivation and moral support amidst numerous pressures. iii DEDICATION To my Lord and Saviour, for meeting my needs along this journey.

This study shows that the organizational support and altruism play vital role in increasing the organizational citizenship behavior. In the service industry, service climate play moderator role where the individuals of the organization feel the high intensity of obligation to perform their duties. Employees contact directly with their customers and it is necessary for employees to perform the supportive and helping behavior to achieve the effectiveness of organization while delivering services. Results of this study are based on the conceptual theory. It indicates that the organizational support and altruism have positive impact on the citizenship behavior. In other words perceived organizational support and altruism increases the OCB in the moderating effect of service climate. This study also indicates that the intensity of the OCB depends on the service climate if it will be weak the OCB will be low and if it is high the OCB will be high. Its importance has increased in the servi...

Awareness of the existence of a system that can monitor non-compliance will certainly affect the behavior of taxpayers. Testing taxpayers' intentions to avoid taxes because of the whistleblowing system and big data analytics literacy is very relevant due to being in the era of 4.0. The purpose of this research is to find out the differences in taxpayer decisions to avoid taxes based on the whistleblowing system implemented by the Directorate General of Taxes (DJP) and big data analytics literacy. The test is conducting an experimental method with a 2x2 factorial design. Researchers experimented with student respondents who consisted of several groups with certain treatments. To test the main effect and interaction effect hypotheses between the variables studied, used the Two Way ANOVA analysis technique. The results showed that the main influence and interaction proved significant or not. Taxpayers' actions in tax avoidance can be minimized when the DJP whistleblowing system runs effectively. However, there is no big data analytics literacy effect on tax avoidance, and there is no interaction effect between factors. The uneven literacy of big data analytics among taxpayers in Indonesia will certainly change shortly. So, the DJP should make more optimal use of advances in science and information technology to increase its tax revenue target.

This study shows that the organizational support and altruism play vital role in increasing the organizational citizenship behavior. In the service industry, service climate play moderator role where the individuals of the organization feel the high intensity of obligation to perform their duties. Employees contact directly with their customers and it is necessary for employees to perform the supportive and helping behavior to achieve the effectiveness of organization while delivering services. Results of this study are based on the conceptual theory. It indicates that the organizational support and altruism have positive impact on the citizenship behavior. In other words perceived organizational support and altruism increases the OCB in the moderating effect of service climate. This study also indicates that the intensity of the OCB depends on the service climate if it will be weak the OCB will be low and if it is high the OCB will be high. Its importance has increased in the servi...

This study explores the organizational citizenship and workplace deviance behavior of hotel employees. In particular, it examines the influence of service climate, ethical values, and individual characteristics on such behaviors. The researchers administered a survey to upscale hotels across Taiwan. Of the total of 500 that were distributed, 308 useable questionnaires were returned for a response rate of 61.6%. The results provide evidence of a link between individual characteristics both organizational citizenship and workplace deviant behaviors. Service climate and ethical value were identified as antecedents of both positive and negative employee behaviors. The study indicates that both organizational factors and individual characteristics play a critical role in shaping the organizational citizenship and workplace deviance behaviors of hospitality employees. This diagnosis offers insights for hospitality firms when determining potential actions that may enhance the job performance of employees.

Upright now, we rarely find any research that measures the effect of the slippery slope framework on taxpayers’ trust in paying their tax. This article seeks to investigate the effect of power and trust as exogenous variables based on the slippery slope frameworks theory while the endogenous one is a public trust of taxpayers. We employ a survey to investigate this matter and conduct quantitative analysis afterward. Respondents are employees at the Tax Service Authorities in three areas, they are, South Makassar, Maros, and Palopo, which are selected by using purposive sampling with a total population of 2,500 people. We use the determination of research sampling 20% of the population leading to a total number of samples of 500 people. The data were gained through questionnaires and analyzed by using SPSS and Structural Equation Modelling (SEM). Our findings indicate that power has a positive and significant effect on the public trust of taxpayers. We also find that trust has a posi...

Empirical evidence on the impact of public authorities' coercive power on compliance of citizens is inconsistent. In some studies, coercive power had a positive effect and in other studies it had a weak or negative effect on compliance. This inconsistency may be related to the doubleedged nature of coercive power. Cluster analysis of data from a representative sample of selfemployed taxpayers confirmed that some citizens perceive coercive power as illegitimate and do not trust public authority whereas others perceive coercive power as legitimate and do trust public authority. This perceptual difference may determine whether citizens' interactions with public authority is characterized by antagonism and lack of compliance or synergism and compliance. Results also indicate that perceiving coercive power as a targeted way to safeguard citizens in contrast to as a random threat to citizens reinforces the double-edged perception of coercive power. Theoretical and practical conclusions as to how coercive power can enhance interaction climates and cooperation are drawn.

Penelitian sebelumnya banyak membahas terkait hubungan yang kompleks antara HR Practices seperti compensation, training and development memiliki pengaruh terhadap employee engagement hingga employee retention. Penulisan ini bertujuan untuk mengetahui dan menjabarkan hubungan lebih lanjut antara HR Practices dengan employee engagement dan dampaknya terhadap employee performance dan retention. Metodologi dalam penulisan ini menggunakan studi literatur dari berbagai jurnal terdahulu terkait dengan peran-peran HR practices, engagement, performance, dan retention. Hasilnya menghasilkan informasi yang dapat berguna untuk praktisi sumber daya manusia, dimana hubungan HR practices dan employee engagement menghasilkan informasi yang memungkinkan para praktisi dapat menargetkan dan mempertahankan karyawan yang tepat serta meningkatkan kinerja secara keseluruhan.

This study was designed to identify determinants of employee willingness to use feedback for performance improvement. The proposed determinants included objectives of appraisal, supervisor's knowledge of subordinate's job, agreed plan for performance improvement, trust in supervisor and perceived fairness and accuracy of performance evaluation. Data were collected in two phases. The first phase consisted of a questionnaire survey among 100 Hong Kong Chinese employees working in public and private sector organizations. Regression analysis of questionnaire data indicated that agreed plan for performance improvement and perceived fairness and accuracy of performance evaluation had significant positive effects on employee willingness to use performance feedback. In the second phase, focus group interviews were held to triangulate survey findings. Interview data suggested that Chinese cultural characteristics of paternalism and personalism influenced the underlying dynamics of the evaluation process. Findings are interpreted in the context of employees' cultural and organizational background.

This study shows that the organizational support and altruism play vital role in increasing the organizational citizenship behavior. In the service industry, service climate play moderator role where the individuals of the organization feel the high intensity of obligation to perform their duties. Employees contact directly with their customers and it is necessary for employees to perform the supportive and helping behavior to achieve the effectiveness of organization while delivering services. Results of this study are based on the conceptual theory. It indicates that the organizational support and altruism have positive impact on the citizenship behavior. In other words perceived organizational support and altruism increases the OCB in the moderating effect of service climate. This study also indicates that the intensity of the OCB depends on the service climate if it will be weak the OCB will be low and if it is high the OCB will be high. Its importance has increased in the servi...

This study shows that the organizational support and altruism play vital role in increasing the organizational citizenship behavior. In the service industry, service climate play moderator role where the individuals of the organization feel the high intensity of obligation to perform their duties. Employees contact directly with their customers and it is necessary for employees to perform the supportive and helping behavior to achieve the effectiveness of organization while delivering services. Results of this study are based on the conceptual theory. It indicates that the organizational support and altruism have positive impact on the citizenship behavior. In other words perceived organizational support and altruism increases the OCB in the moderating effect of service climate. This study also indicates that the intensity of the OCB depends on the service climate if it will be weak the OCB will be low and if it is high the OCB will be high. Its importance has increased in the servi...

Awareness of the existence of a system that can monitor non-compliance will certainly affect the behavior of taxpayers. Testing taxpayers' intentions to avoid taxes because of the whistleblowing system and big data analytics literacy is very relevant due to being in the era of 4.0. The purpose of this research is to find out the differences in taxpayer decisions to avoid taxes based on the whistleblowing system implemented by the Directorate General of Taxes (DJP) and big data analytics literacy. The test is conducting an experimental method with a 2x2 factorial design. Researchers experimented with student respondents who consisted of several groups with certain treatments. To test the main effect and interaction effect hypotheses between the variables studied, used the Two Way ANOVA analysis technique. The results showed that the main influence and interaction proved significant or not. Taxpayers' actions in tax avoidance can be minimized when the DJP whistleblowing system runs effectively. However, there is no big data analytics literacy effect on tax avoidance, and there is no interaction effect between factors. The uneven literacy of big data analytics among taxpayers in Indonesia will certainly change shortly. So, the DJP should make more optimal use of advances in science and information technology to increase its tax revenue target.

Since its introduction to the field almost 20 years ago, Kerr and Jermier's (1978) "substitutes for leadership" model has had a substantial effect on the way leadership scholars think about leadership effectiveness. Despite the fact that other leadership theories which preceded the substitutes model considered the role of contextual variables, several authors (cf.

INTRODUCTION Trust can be built through effective communication because communication plays a vital role in shaping consumer perceptions (Ball et al., 2004). (Liu & Horsley, 2007) showed that government communication would build closer relations with citizens. Trust to the government will also emerge if the information provided, either directly or through the websites, is well conveyed (Schaupp, Carter, & McBride, 2010). Trust can arise from good communication patterns, especially if the information obtained from the government is accurate (Kogler, Muehlbacher, & Kirchler, 2013). A good pattern of communication between the two parties will ultimately have an impact on increasing voluntary cooperation (Kogler et al., 2013). (Hofmann, Beverungen, Räckers, & Becker, 2013) stated that we need to concern the communication between the government and citizens and also mainly on how the community receives and responds to the ABSTRACT This research is the first study to discuss the combined influence of peer communication and tax authority communication on taxpayers' trust in tax institutions, perceptions of service climate, and voluntary cooperation. We also compare the influences of the tax authorities and peer communication on trust, service climate, and voluntary cooperation. The survey was conducted in 2019 and represented five major cities in Indonesia (Jakarta, Surabaya, Semarang, Bandung, and Denpasar). Respondents included 120 self-employed taxpayers in two business fields, namely, trade/production and services/professions. The respondents mainly included those from the millenial and generation X age groups due to their significant contribution to the tax revenue. Participants were recruited using quota sampling, and the data analysis tools included partial least square with Wrap-PLS software. Results show that tax authority communication is more powerful in influencing trust, perception of service climate, and voluntary cooperation, than peer communication.

Business moral values are defined as the personal moral values held by individuals who are engaged in business interactions. Direct supervisors may play an important role in shaping the business moral values of their subordinates. Using 264 supervisor-subordinate dyadic data from Taiwanese organizations, the study investigated the relationships among supervisor business moral values, subordinate business moral values, subordinate organizational commitment, job performance, and attendance. The results indicated that supervisor business moral values were positively associated with subordinate business moral values, and that the latter mediated the relationship between the former and subordinate outcomes. Implications for business moral values research are discussed.

Speaking about tax evasion issues it can not be separated from the tax collection system inIndonesia. In tax collection it was known the self assessment system; that is a tax collection system thatauthorizes the taxpayers to determine for themselves the amount of tax payable. With the authority ofself-accounting, if there is no strict supervision then the practice of tax evasion is easy to do. Tax evasionis a resistance to taxes that impede tax collection so it will reduce state cash receipts. Resistance to the taxconsists of active resistance and passive resistance. Passive resistance to taxes is a resistance that is notinitiative of the taxpayer itself but occurs due to circumstances surrounding the taxpayer, such aseconomic conditions, intellectual (Lumbantoruan, 1996: 489). Active resistance is a resistance whichinitiative comes from taxpayer itself consisting of tax evasion that is tax evasion by utilizing regulationgap, and tax evasion that is avoid tax to pay less tax by viol...

In den folgenden Überlegungen geht es um Wissensnetzwerke von Experten und Expertinnen in Risikokontroversen und um die Frage, inwiefern sich diese in Wis-senslandkarten explizieren lassen. Dazu führen wir erst knapp in die Problemstellung von Risikokontroversen ein und widmen uns dann der wissenssoziologisch interes-santen Rolle von Expertise in solchen Debatten über den richtigen gesellschaftli-chen Umgang mit wissenschaftlich-technischen Errungenschaften, ihren Chancen und Risiken, insbesondere zu gesellschaftlich kontrovers diskutierten Fragestellun-gen. Darauf aufbauend berichten wir aus unserer Untersuchung von Risikokontro-versen zu Nahrungsergänzungsmitteln 1 , mit dem Fokus auf die dort vorgefunde-nen Netzwerke des Wissens. Auf die zentrale Frage, wie Wissen zusammenhängt und wie sich infolgedessen Wissensbestände konstituieren, perpetuieren und diffe-renzieren, stellen wir drei Konzepte zur Diskussion. 1. Risikokonflikte und Expertise Unsere Überlegungen zu Wissensnetzwerk...

A field study was conducted in a chain of beauty salons to determine how the leadership behavior of salon managers is related to managerial effectiveness. Leadership behavior was measured with a new questionnaire that was filled out anonymously by subordinates. Strong correlations were found between some of the leadership scales and salon profits, sales increase, performance ratings, subordinate satisfaction, and role ambiguity. The results were consistent with managerial role requirements derived from an analysis of the leadership situation. NUMEROUS studies have been conducted on the relationship between leader behavior and subordinate performance, but reviews of this extensive research find the results are generally weak and inconsistent (Kerr and Schriesheim, 1974; Korman, 1966; Yukl, 1971). Even when the effects of leader behavior have been examined within the context of different situations to test "contingency theories" of leadership, the results have still been disappointing. The lack of substantial progress has been blamed in part on deficiencies in the conceptualization and measurement of leadership behavior. Most of the leader effectiveness studies have measured leader behavior with some version of the Ohio State University leadership questionnaires (Fleishman, 1957; Halpin and Winer, 1957; Stogdill, Goode, and Day, 1962). Several writers have pointed out that a few broadly-defined behavior categories like Consideration and Initiating Structure fail to capture the wide variety of activities and functions carried out by most managers and administrators (Hammer and Dachler, 1975; McCall, 1977; Schriesheim and Kerr, 1977). Moreover, the Ohio State leadership questionnaires have a variety of psychometric deficiencies

A number of recent leadership studies have questioned whether situational variables are important moderators of leadership effectiveness. Pessimistic conclusions from these studies regarding situational modifiers challenge the foundations of path-goal and substitutes for leadership theories. However, analysis of this research reveals questionable methodological practices that cast doubt on the validity of these conclusions. This article discusses two methodological issues, elucidates specific flaws in methods used in recent leadership studies, and makes recommendations for the use of moderated multiple regression (MMR) in leadership studies. We argue that low power to detect moderators and inappropriate use of regression methods can account for the lack of confirmatory findings regarding moderators. Comparative analysis using a previously published data set provides strong support for major arguments presented in this article. We conclude that situational variables are important moderators of leadership effectiveness and are detectable using appropriate procedures.

trend has serious implications for the management and staffing of contemporary organizations and for their continued viability in the marketplace. Varying levels of employee satisfaction, quality of worklife, and organizational commitment, for example, have been linked to reductions in performance, product quality, and customer responsiveness, as well as increases in turnover

We seek a simple model of job characteristics and leadership for workers in a digitalized work place, where self-management is increasingly required as more work is done through enterprise digital and social media rather than face-to-face interaction. We look to work location, supervisor communication, feedback from the work itself, technology support, and work-related knowledge as precursors to work engagement. Here, we assess some of the basics of work design and management for employees across a range of work strategies as part of a larger study on flexible work and work-life balance in metropolitan areas. We find the strongest relationship with work engagement to come from feedback from the work itself and the knowledge to work independently. Supervisor communication also plays a role in work engagement, but location is surprisingly of little importance. We discuss the generalizability of these results and how future research can consider location in greater depth.

This study aims to obtain the social representation of Indonesian society about taxes, especially those originating from the suburban and rural areas. Our previous study reported results that more people are representing those who live in urban areas and have higher digital literacy skills. Therefore, this study was conducted to broaden society's representative. Data was retrieved by direct social interaction to the people who are in public areas like traditional markets, rural areas, terminals, train stations, and small and medium enterprises around the campus area. A total of 121 respondents participated in this study. The analysis reveals the finding of 27 categories in terms of the social representation of tax. Among these categories, the highest frequency of occurrence is in the obligation categorization. Later, followed by categories of public interest, burdens, necessary, and corruption. In general, most respondents associate taxes with obligations. They acknowledge the i...

Previous studies showed a robust and positive relationship between subordinates' trust for leaders and their individual organizational citizenship behaviours. Building on this foundation, we examined two extensions. First, based on the team citizenship behaviours approach, we studied whether the same relationship held at the group level. Second, drawing from literature on leadership and self-efficacy, we studied whether leaders' perceptions of being trusted by their subordinates mattered in this trust relationship; we also examined how this perception affected team citizenship behaviours. Results showed that subordinates' trust for leaders and team citizenship behaviours were positively related at the team level. When leaders felt more trusted, teams showed more citizenship behaviours. Beyond these main effects, leaders' felt trust was found to negatively moderate the relationship between staff trust for leaders and team citizenship behaviours. Theoretical and practical implications of this research are discussed.

Multilevel data-analytic techniques are rarely simultaneously employed and directly contrasted with each other. In this special issue of The Leadership Quarterly, hierarchical linear models (HLM), within-and-between analysis (WABA), and random group resampling (RGR) are compared and contrasted by testing the hypothesis that leadership moderates the relationship between stressors and well-being-a hypothesis that has important practical implications for the U.S. Army. This first article plays the groundwork for subsequent comparisons by testing for moderating effects using data collected from 2042 U.S. Army soldiers deployed to Haiti in November and December of 1994. Rawscore or individual-level analyses failed to find evidence of moderating effects. However, a preliminary set of group-level analyses indicated that the data had significant group-level properties that had not been modeled in the individual-level analyses. The group-level properties of the data set the stage for the three multilevel data-analytic approaches (HLM, WABA, and RGR) that are employed in three articles that follow and that are then compared and contrasted in the final article of this special issue. Published by Elsevier Science Inc.

This research is the first study to discuss the combined influence of peer
communication and tax authority communication on taxpayers’ trust in tax
institutions, perceptions of service climate, and voluntary cooperation. We
also compare the influences of the tax authorities and peer communication
on trust, service climate, and voluntary cooperation. The survey was
conducted in 2019 and represented five major cities in Indonesia (Jakarta,
Surabaya, Semarang, Bandung, and Denpasar). Respondents included 120
self-employed taxpayers in two business fields, namely, trade/production
and services/professions. The respondents mainly included those from the
millenial and generation X age groups due to their significant contribution
to the tax revenue. Participants were recruited using quota sampling, and
the data analysis tools included partial least square with Wrap-PLS software.
Results show that tax authority communication is more powerful in
influencing trust, perception of service climate, and voluntary cooperation,
than peer communication.

The substitutes for leadership theory has been accredited as leadership classic and has attracted myriad of empirical research in developed countries. However, empirical studies on this area is still lacking especially in some Asian economies. Therefore, the present study has been designed in a selected Asian country work settings in light of substitutes of leadership. Further, to ensure the occurrence of substitutes for leadership among the sampled groups, data were collected from diverse working professionals using the proportionate stratified random sampling technique. To determine the effects of substitutes for leadership on the relationship between leadership styles and followers' work outcomes, moderated multiple regression technique was applied. The results revealed that the number of significant moderator effects found by the current study were more than the cases in earlier studies. This may be due to high reliability scores of the moderator variables and independent variables. It is therefore concluded that substitutes for leadership play an important role at workplace in influencing the followers' behaviors other than the leadership. Finally, implications of the research findings and future research prospects were discussed.

I. LATAR BELAKANG Perusahaan sebagai organisasi memiliki ketergantungan yang saling terkait dengan individu dalam perusahaan itu sendiri. Karyawan sebagai individu dalam perusahaan merupakan bagian dari struktur organisasi yang memiliki peranan besar dalam menentukan tercapainya tujuan perusahaan. Kinerja karyawan merupakan dasar bagi pencapaian kinerja dan prestasi perusahaan, sehingga pengelolaan karyawan sebagai sumber daya yang potensial merupakan tugas utama manajemen. Pengelolaan sumber daya manusia menjadi sangat penting karena perusahaan dapat mencapai kinerja yang diharapkan serta memiliki keunggulan kompetitif ketika orang didalamnya melakukan apa yang terbaik dari mereka, apa yang mereka senangi serta kuatnya faktor kepemilikan secara psikologis dalam melaksanakan dan memberi hasil pada pekerjaan mereka, kesemua hal tersebut menjadi faktor motivasi karyawan. Faktor motivasi memiliki hubungan langsung dengan kinerja individual karyawan. Sedangkan faktor kemampuan individual dan lingkungan kerja memiliki hubungan yang tidak langsung dengan kinerja. Kedua faktor tersebut keberadaannya akan mempengaruhi motivasi kerja karyawan. Karena kedudukan dan hubungannya itu, maka sangatlah strategis jika pengembangan kinerja individual karyawan dimulai dari peningkatan motivasi kerja. Karyawan dan perusahaan merupakan dua hal yang tidak bisa dipisahkan. Apabila karyawan memiliki produktivitas dan motivasi kerja yang tinggi, maka laju roda perusahaan pun akan berjalan kencang, yang akhirnya akan menghasilkan kinerja dan pencapaian yang baik bagi perusahaan. Di sisi lain, bagaimana mungkin roda perusahaan berjalan baik, kalau karyawannya bekerja tidak produktif, artinya karyawan tidak memiliki semangat kerja yang tinggi dan memiliki moral yang rendah. Salah satu faktor yang memotivasi kerja karyawan adalah kepuasan. Dari berbagai pengalaman diketahui bahwa biasanya karyawan yang puas dengan apa yang diperolehnya dari perusahaan akan memberikan lebih dari apa yang diharapkan dan ia akan terus berusaha memperbaiki kinerjanya. Sebaliknya karyawan yang kepuasan kerjanya rendah, cenderung melihat pekerjaan sebagai hal yang menjemukan dan membosankan, sehingga ia bekerja dengan terpaksa dan asal-asalan. Untuk itu merupakan keharusan bagi perusahaan untuk mengenali faktor-faktor apa saja yang membuat karyawan puas bekerja di perusahaan. Pemahaman tentang jenis atau tingkat kebutuhan perorangan karyawan oleh perusahaan menjadi hal mendasar untuk meningkatkan motivasi. Dengan tercapainya kepuasan kerja karyawan, produktivitas pun akan meningkat. Namun dalam perkembangannya, faktor kepuasan karyawan (employee satisfaction) saja, pada saat ini sudah dianggap kurang memadai bagi organisasi untuk menunjang kinerja karyawan. Bisa saja terjadi karyawan yang memiliki kepuasan tinggi, justru tidak termotivasi untuk menunjukkan kinerja yang terbaik. Sebagian diantaranya justru ongkang-ongkang kaki untuk