This study aims to determine the effect of organizational culture and organizational commitment on employee performance simultaneously, determine the influence of organizational culture on employee performance partially, find out the impact of job satisfaction on employee performance partially, find out the influence of organizational culture on performance through job satisfaction and know the effect of organizational commitment on employee performance through job satisfaction variables. The study was conducted on PT. Pertamina Persero Marketing Operation Region II, South Sumatra. The sampling technique uses a random sample involving 73 employees. Data analysis uses path analysis. Based on data analysis, it is known that organizational culture variables and organizational commitment affect employee performance simultaneously. Organizational culture variables affect employee performance partially. Variable organizational commitment partially affect employee performance. The job satisfaction variable partially affects employee performance.

This research aims to know influence knowledge management to performance organization, to understand self-efficacy to performance organization, to know citizenship behavior organization to performance organization, to learn influence knowledge management to citizenship behavior organization, to know influence self-efficacy to citizenship behavior organization, to know influence knowledge management to performance organization through citizenship behavior organization, and to know influence self-efficacy to performance organization through citizenship behavior organization. This research is applied in PT. Puri Dibya Property used 127 employees of this firm. Analysis of data used path analysis. Based on data analysis confirmed that knowledge management influences organizational performance. The value of the loading factor is 0.415. Self-efficacy affects performance organization. Organizational citizenship behavior influences performance organization significantly. Knowledge management influences citizenship behavior organization significantly. Self-efficacy influences organization citizenship behavior significantly. The value of the loading factor of influenced knowledge management to performance organization directly is 0.415. The other hand influences knowledge management to performance organization through citizenship behavior is 0.539 x 0.839 = 0.452. This indirect effect is more than the direct effect, and another hand, this indirect effect can significantly influence knowledge management to performance at 0.452-0.15 = 3.7%. In this case, citizenship behavior is an intervening variable. The value of the loading factor of influenced self-efficacy to performance organization directly is 0.556. Another hand, the influence of self-efficacy on performance organization through citizenship behavior is 0.719 x 0.839 = 0.603. This indirect effect is more than the direct effect, and other hand, this indirect effect can be a more significant influence. Self-efficacy to Performance is 0, 603-0.556 = 4.7%. In this case, citizenship behavior is an intervening variable.

The study investigates the impacts of professional accounting services on SMEs performance in Ondo State, Nigeria. 250 SMEs are selected and a survey approach which made use of questionnaire is adopted. The questionnaire is analyzed using both descriptive and inferential statistics. The results show that professional accounting services have significant influence on the performance of the SMEs. Furthermore, the results show that external sourcing of professional accounting services has more influence on SMEs performance than internal sourcing.  The study recommends that SMEs entrepreneurs in Nigeria should key in to services offered by the professional accountants to bring more accountability to their daily operations and in the long run promote the performance of their businesses. It is also recommended that the slogan of “I can do it all alone” should be shelved by entrepreneurs, especially the one-man business. This will go a long way to bring about sustainable performance into the SMEs sector in Nigeria.

This study aims to determine the effect of work motivation on employee performance at PT. PLN UP3 Ambon, the impact of job satisfaction on employee performance at PT. PLN UP3 Ambon, the influence of organizational commitment on employee performance at PT. PLN UP3 Ambon, the result of work motivation on organizational commitment at PT. PLN UP3 Ambon, the effect of job satisfaction on organizational commitment at PT. PLN UP3 Ambon, the influence of work motivation on employee performance through organizational commitment at PT. PLN UP3 Ambon, knowing the effect of job satisfaction on employee performance through organizational commitment at PT. PLN UP3 Ambon. The research sample involved 143 employees of the company PT. PLN UP3. Data analysis using path analysis. Based on the data analysis, it is found that work motivation has a significant effect on employee performance.

This study analyzes compensation and competence on employee performance with job satisfaction as a mediating variable. The sampling technique uses the Slovin formula. This form of sampling is based on proportions in the sample regions, with the sample proportionally. Analysis of the data used path analysis. The results showed that together it was proven that the higher compensation and employee competence, employee job satisfaction and employee performance would increase, partially on all variables also confirmed that the better the compensation, competence would increase the level of employee satisfaction and employee performance, partly again proved that the higher the level of employee satisfaction, the better the level of employee performance. The job satisfaction of BKKBN employees is not an intervening variable to the increase in the provision and improvement of compensation systems and competencies towards improving employee performance.     

Now a day, human lives under the sky are threatened by the outbreak of the new Corona virus disease i.e. Covid-19. Due to this outbreak, our country Ethiopia is also facing a national catastrophe that puts her in the most trouble. Therefore, the main aim of the article is to investigate the macroeconomic fevers of covid-19 in Ethiopia by utilizing a Dynamic Stochastic General Equilibrium model. Pronouncedly, the result of the study shows different social distancing measures under taken by the government are undoubtedly necessary to contain the contagion even if prolonging distancing could have severe effects on public debt. Moreover, the result of the study also prevails the containment measures which are exercise in the country will increases the economic costs, however if they are effective, it allows a faster recovery of economic activity by minimizing the total costs in terms of lives and livelihoods. Thus, this article suggests that concerned bodies should focus their attention on smart measures of distancing and early detection of the outbreak, which allow them to contain the contagion more efficiently.

The purpose of this study is to determine whether auditor’s independence affects audit quality in deposit money banks in Nigeria. Specifically, the study sought to ascertain the effect of audit tenure and, audit fees on audit quality of deposit money banks in Nigeria. Ex-post facto research design was adopted for the study. All the quoted deposit money banks were used as sample for the study. Data were extracted from annual reports and accounts of the sampled banks. Simple regression analysis was used to test the formulated hypotheses with aid of SPSS version 20.0. Based on the analysis, the study found that audit committee independence affects audit quality of quoted Nigerian deposit money banks. Also, that audit fees have affected audit quality of quoted Nigerian deposit money banks. The researcher therefore, recommends among others that the auditor should be remunerated based on the work experience, qualification, duration of the audit assignment, and background profile. The payment of the adequate audit fee will encourage the auditor to do the assurance engagement assignment according to the high degree of standardization expected.

This study examined the extent to which adoption of international public sector accounting standards assists in curbing corrupt practices among public officers in Enugu State. This study adopted survey research design. Survey design involves the use of sample to obtain the opinion of a large number of people. The population of the study consists of all the staff of Enugu State ministries of finance, Enugu. A sample size of 96 was obtained from a population of 127 staff of the ministry of finance, Enugu using Taro Yamane’s formula. Data collected for the study were analyzed by the researchers using frequency counts and mean score. The hypothesis was tested using t-test statistical tool with aid of SPSS version 20.0 at 5% level of significance. The study revealed that the adoption of International public sector accounting standards adoption reduces corruption among public officers in the ministry. Based on the result of the study, the researcher recommended that the Nigerian government should provide the requirements for full implementation and sustenance of IPSASs in the public sector if it is sincere and serious about tackling corruption in the country.