This study is to identify the maintenance service quality of eco-friendly cars, which are rapidly increasing recently. Research is conducted by synthesizing research from the perspectives of internal employees and external customers by using the service profit chain model. Specifically, it is to study the overall structural relationship between internal customer satisfaction, physical quality, interaction quality, outcome quality, external customer satisfaction and long-term orientation. For the study, 202 questionnaires were collected from internal employees and 204 questionnaires from external customers. The results of testing the research hypotheses targeting the internal employee group are as follows. As a result of testing hypothesis 1, internal customer satisfaction has a significant positive (+) effect on physical quality and interaction quality. As a result of testing hypothesis 2, the service quality of eco-friendly car maintenance has a significant positive (+) effect on each other. As a result of testing hypothesis 3, physical quality and outcome quality have a significant positive (+) effect on external customer satisfaction. The results of testing the research hypotheses targeting an external customer group are as follows. As a result of testing hypothesis 2, in the relationship between eco-friendly car maintenance service quality, physical quality has a significant positive (+) effect on interaction quality, and interaction quality has a significant positive (+) effect on outcome quality. As a result of testing hypothesis 3, interaction quality and outcome quality have a significant positive (+) effect on external customer satisfaction. As a result of testing Hypothesis 4, external customer satisfaction has a significant positive (+) effect only on intention to reuse. Finally, as a result of examining the difference in perception between the internal employee group and the external customer group in eco-friendly car maintenance service quality and external customer satisfaction, it was verified that there was a significant difference only in outcome quality and external customer satisfaction.

This study is aimed to analyze the economic feasibility of yellowtail culture using the copper alloy net cage in Gyeongsangbuk-do. First of all, in order to evaluate the copper alloy net cage on yellowtail culture, I review the trend on the yellowtail culture industry and research the concept of copper alloy net cage. The copper-alloy net cage is now recognized as an advantages of its system stability, recycling, antibiosis and food safety. The results were summarized as follows: first, there was significant meaning of the profit model of yellowtail culture by the price difference. Second, I analyzed in the economic feasibility of yellowtail culture using the copper alloy net cage, internal rate of return (IRR) was 51.58%, a benefit-cost ratio was shown to be 2.27 and net present value (NPV) was 1,087,337 thousand won, which indicates the economic feasibility of yellowtail culture using the copper alloy net cage is profitable. Finally, in order to improve the economic valuation, it is necessary to focus more on the developing of technology and cost reduction strategy on the copper alloy net cage.

수입되는 서양뒤영벌과 그에 대한 화분매개 대체안들을 비교 평가하기 위해 증분이익을 추정하여 분석하였다. 분석결과, 판매수익에서 공통 생산원가를 차감한 증분수익은 인공수분을 사용할 때보다 화분매개곤충을 사용할 때 더 많았으며, 증분원가는 수입산 서양뒤영벌이나 꿀벌을 사용할 때보다 국내산 서양뒤영벌이나 인공수분을 사용할 때 더 적었다. 각 대안별 증분이익을 살펴보면, 수입산 서양뒤영벌 46,801 백만원, 국내산 서양뒤영벌 47,170 백만원, 꿀벌 46,975 백만원, 인공수분 29,839 백만원 이었다. 증분이익은 각 대안을 선택했을 경우 얻을 수 있는 회계적 이윤을 의미한다. 다만, 회계적 이윤 전부를 화분매개 대안이 기여한 것으로 볼 수 없으며, 귀속지대나 정상이윤과 같은 잠재적 비용이 포함되어 있다. 잠재적 비용에 해당하는 기회원가를 고려할 때, 수입산 서양뒤영벌을 사용하는 대안은 경제적 손실이 발생하는 것으로 나타났다. 이는 과수⋅작물 생산농가가 수입산 서양뒤영벌을 사용하는 대신 다른 대체안을 선택할 경우 추가적인 경제적 이윤을 창출할 수 있음을 의미한다.

Introduction This research was conducted in order to examine the influence of corporate innovation such as product innovation and profit model innovation towards sustainable competitive advantage and marketing performance. In B2B, the two biggest concerns of a manufacturing company are to provide products suitable for customer's business and to secure profitability of company business. Especially in an age when customer needs are diverse, companies need a lot of investment and effort to differentiate their products. Even though it is doubtful whether products that achieve such differentiation can achieve successful business results. Unless it is a monopoly, there are limitations in satisfying individualized and customized market trends and diverse customer needs with the technology and product competitiveness of companies alone. Therefore, corporate innovation requires a comprehensive approach in terms of product innovation and business model innovation. And product innovation and continuous profit model innovation for improving the company's profit is a very important factor. In order to achieve these two core values, the company conducts efficient operations internally to continuously develop products that meet customer needs and to conduct close customer relationship management to maintain a firm brand position in the market. Therefore, this study is designed to investigate how the innovation efforts of companies in B2B affect the sustainable competitive advantage development and market performance. Unlike previous researches on corporate innovation which included product innovation, this study included profit model innovation as corporate innovation to investigate the effects of profit model innovation on the actual marketing performance of firms. In addition, it is distinguished from the existing customer-oriented competitive advantage study (Porter, 1985) by studying the effects of sustainable competitive advantage on market performance by defining and applying sustainable competitive advantage variables from the perspective of internal marketing efforts. Theoretical Development Firms' needs and efforts for technological innovation and product innovation are very important for sustainable growth through securing economic benefits of firms (Hauser et al., 2006, Dave et al., 2013). In order to achieve competitive advantage (low cost, product differentiation), companies pursued technological innovation and product innovation through R & D investment. However, in terms of providing a total solution that satisfies the needs of various customers in the global competitive environment and improving the profitability of the company, it is difficult to explain the innovation area of the company only by technological innovation and product innovation. Therefore, in this study, it defines the corporate innovation including the business model innovation such as profit model from the perspective of the system operation to the innovation area of the company according to the claim that the business model mediates the firm and business performance (Markides, 2006; Baden -Fuller & Haefliger, 2013). And using sustainable competitive advantage in terms of product leadership, operational excellence, and customer intimacy, this study analyzes the effects of these firm innovations on the sustainable competitive advantage and business performance. Corporate innovation is broadly categorized into three categories: process innovation, product innovation, and operational management innovation (Lee et al., 2013). And the Oslo manual classifies them as product innovation, process innovation, marketing innovation, and organizational innovation (OECD, 2005). In the past, where product-centered markets and external competition were stable, changes in product technology made business models largely changeable, so corporate innovation could be described as technological innovation and product innovation. However, the development of advanced technologies such as information and communication technology (ICT) requires that the field of corporate innovation activities be analyzed from a new business model perspective. This is because existing product innovation, process innovation, marketing innovation, and organizational innovation are insufficient to explain the birth and change of new business types occurring in the same industry. In addition, we can find examples of business model innovation as a type of corporate innovation in existing studies (Christensen, 1997; Christensen and Raynor, 2003; Markides, 2006; Taylor et al., 2012). Therefore, this study reflects these changes and includes business model innovation such as profit model as a type of corporate innovation. In addition, Porter (1985)'s traditional competitive strategy (low cost, product differentiation) has limitations in evaluating the impact of corporate innovation and analyzing its relationship with business performance. In order to compensate for this, we introduce three main variables: product leadership, operational excellence, and customer intimacy, which can segment the value domain of sustainable competitive advantage and measure strategic performance capability, as a sustainable competitive advantage (Treacy and Wiersema, 1995). Research Design In previous researches, it has focused on technological innovation and product innovation to achieve the competitive advantage of product for better business performance in competitive market. However, these studies do not adequately suggest corporate innovation direction for corporate’s sustainable growth in complex and evolving business environment. Therefore, this study redefines the domain of corporate innovation and sustainable competitive advantage and then analyzes the effect of corporate innovation and sustainable competitive advantage on business performance. The hypothesis to be analyzed through the research model is as follows: H1. Product innovation has a positive impact on sustainable competitive advantage. H2. Profit model innovation in Business model has a positive impact on sustainable competitive advantage. H3. Sustainable competitive advantage has a positive impact on marketing performance. H4. Product innovation has a positive impact on marketing performance. H5. Profit model innovation in Business model has a positive impact on marketing performance. <Figure 1 research model> To analyze this hypothesis, it surveyed 300 machinery manufacturing companies producing intermediate goods in Korea through questionnaires with 5 point Likert scale. And the results were analyzed using SPSS (ver. 24.0) and AMOS (ver. 24.0). Result and Conclusion The findings show that profit model innovation of business model has a positive effect on the sustainable competitive advantage. However, product innovation has only a positive effect on product leadership of sustainable competitive advantage. And the sustainable competitive advantage has had a positive impact on market performance. Profit model innovation of business model also has an impact on market performance but product innovation has not a positive effect on market performance. It is meaningful that the company has confirmed the importance of the profit model innovation as well as the existing product innovation as the corporate innovation direction to pursue continuously. A practical implication of this study is that rapid technological advances, market changes, and globalization, as Bashir and Verma (2017) argue, should change profit model of a business model in order to maintain a sustainable competitive advantage in B2B of manufacturing industry. In order to maintain a sustainable competitive advantage, business model innovation with a clear profit model is highly needed as a new management strategy for the future. The theoretical implication of this study is that the existing studies on corporate innovation are focused on technology innovation, and the effect of product innovation on business performance is relatively small. In particular, empirical studies on the effect of business profit model innovation on marketing performance were not enough. Therefore, it can be said that the fact that product innovation and business profit model innovation have an influence on market performance expands empirical research.

In fisheries, as well as in other natural resource-based industries, there is difference between profit and rent. The former is a basic indicator for gauging the business performance of firms, while the latter is for the evaluation of the contribution of resources and industry to economic welfare. Put simply, resource economists are mainly concerned about rent, including pure resource rent and producer surplus (intra-marginal rent [IMR]). In other hand, business economists are mainly concerned about the profitability of the firms comprising the industry. In the academic literature, there are not always clear definitions of the profit and rent concepts and their use in actual analyses. This article will mainly discuss and clarify differences and similarities in profit and rent concepts. In the classical fisheries economic model with one-dimensional homogenous effort and a constant cost per unit of effort, no rent exists in open-access equilibrium. A simple change in this model, for example by introducing heterogeneous effort, opens it to the existence of rent, specifically IMR, at open-access equilibrium. We estimated resource rent and profit from the data using SNA(system of national accounts) and accounting data methods. RR(resource rent) is composed of value-added, compensation of employees, consumption of fixed capital and normal profit in SNA. RR(resource rent) is composed of EBT, Depreciation of fishing rights, financial costs of fishing rights and calculated interests on equity in accounting data methods. We found that the result of two methods is equal. RR is composed of excess profit, rent and interest expenses. In Korea, the magnitude of RR and profit is not different significantly.

본 연구는 기존의 부산국제광고제의 정체된 문제점을 보완하기 위해서 디지털 영상 부문 도입 에 따른 부산국제광고제 수익창출 및 활성화 방안에 대해서 알아보았다. 최근 급속한 매체 환경 변화에 적합한 해외 사례를 바탕으로 부산국제광고제 디지털 영상부문 신설 안을 제시하고, 전문 가 심층인터뷰를 통해 현실적인 방안을 모색하였다. 연구결과는 다음과 같다. 우선, 디지털 영상 부문 도입 방안으로 전문가들은 글로벌 광고주가 미션을 부여하여 전 세계 크리에이터가 영상을 제작하는 방식을 가장 선호하였다. 하지만 현실적 인 방안으로 해외 영상제에서 실행하고 있는 웹, 모바일 UCC 영상분야를 신설하여 다양한 작품 을 확보하는 것이 중요하다고 제안하였다. 두 번째로 수익창출 방안으로는 출품료를 위한 수익창 출과 광고주 후원을 통한 수익창출 방안을 제시하였다. 결과적으로 전문가들은 부산국제광고제 디지털 영상부문을 크게 브랜디드 콘텐츠(Branded Contents) 부문과 솔루션 콘텐츠(Solution Contents) 부문으로 나누었고, 그에 따른 내용은 세부 연구결과를 통해 살펴볼 수 있다.

Lots of companies and private persons struggle to attract attention to their products, services or artistic activity on the internet. The concept of ROI has been modified. It’ll not be profit understood by gain in cash, but rather popularity increase like growing fan base, more people devoted to a specific case, stronger impact on the Internet community. Academic literature focuses mainly on applying various online marketing techniques to help companies establish their online presence and increase visibility. There are studies that provide entrepreneurs and business owners with ideas on how to attract more visitors to their websites and improve their search engine ranking. However, there is still a gap in academic literature when it comes to promoting non- profit art websites. In-depth interviews with 7 participants were performed to analyze their impressions on the web comic. 119 Internet users participated in the survey designed to get insights on their perceptions of web comics in order to identify areas for improvement. On the basis of the research carried out on the topic of a website visibility, this paper provides an insight into the possible causes of the problems of web comic with visibility. They lay within three areas related to each other: The quality of content, the website and promotional activities.

이 글은 기존의 논문을 인용하는 방식이 아닌 사회적으로 중요한 문제에 대한 입법의 방향을 제시하기 위하여 본인이 참여한 공청회 등의 내용에 기초한 현실참여적인 논문이다. 특히 우리나라에서는 각종 민자도로에서 처 음 예측이 잘못되어 부당하게 높은 사용료징수에 대한 비판이 일자 이를 해결하기 위하여 이익공유제(통행료인하명령)라는 제도가 도입되었다. 이익공유와 같은 핵심적인 사항 을 공익상의 이유로 형식은 계약이지 만 이익이 있다면 자금재조달의 경우에 이익 공유를 하여야 하는 것이라 면 이는 실질적으로는 강제적으로 제한하고자 할 경우에는 장관이 자의 로 제정·공포할 수 있는 고시 의 형식이 아니라, 법률유보원칙 에 따 라 국회가 정한 형식적 법률로써 규정할 것이 필요하기에 사회기반시설 에 대한 민간투자법 에 이익공유제에 대한 규정을 명확하게 규정하고 또 한 이익공유의 상한선과 하한선을 규정하여 최소한의 재산권을 보장하면 서 공익을 추구하는 절충방안이 검토되어야 한다고 보인다. 따라서 구체 적인 비율을 정하거나 현실적으로는 상한선과 하한선을 정하여 예측 가 능한 기준을 제시할 필요가 있다고 보이고 실제 운영에서 법치주의 핵심 인 예측가능성에 근거하지 않고 공무원의 자의적인 해석의 여지를 두게 한 부분도 문제가 있다고 보다. 그리고 미실현이익에 대한 현행의 제도는 실제 운영해 본 결과 생기는 실현이득에 한하여 공유하는 영국과 달리 문제가 있어 보이나 손싱공유 제가 도입된다면 그 문제는 해결될 수 있을 것이다. 이익공유제의 취지에는 공감하나 이익이외에 손실에 대해서는 규정에 대해서는 규정하지 않은 입법부작위는 위헌의 소지가 있다. 특히 본 사 안에서는 실제는 정부가 투자하여야 하지만 민간자본에 의해서 대신 공 공재투자라는 목적을 달성하려는 것으로서 실질적으로 민간자본의 공공 필요에 의한 재산권의 사용에 해당하기에 민간자본의 특별한 희생에 의 하여 실질적으로 정부와 국민이 혜택을 보고 있고 그 희생이 일반 기업 으로는 담당하기 어려운 심한 경우에는 손실보상의 필요성이 있고 이는 이익공유제에 대응하는 손실공유제내지는 손실보상제라고 할 수 있을 것 이다. 다만 이익공유제라는 실질적으로 강제적으로 투자이익을 가져가는 경우이기에 실질적 강제적이라고도 할 수 있다고 보여서 이는 법제도적 으로 정비하여야 할 본질적인 입법사항이기에 앞서 본 바대로 이익공유제를 법률에 규정하지 않고 기본계획에 규정한 것도 진정입법부작위이고, 손 실공유제도 같이 규정하지 않은 것도 진정입법부작위로서 법률로 규정하 여야 할 진정입법부작위로서 위헌의 소지가 있다고 보인다. 사회기반시설에 대한 민간투자법에 이익공유제와 손실공유제를 만들어 재정적자시대에 민간자본을 유인하여 soc투자가 활성화되어야 한다.

This paper is to estimate the economic effect of benefits of the R&D and recreational fishing as well as input-output analysis in the Tae-an Trial Sea Farm Project(TTSFP). We use B/C model to indicate the effects of economic valuation. B/C analyses model consists of Benefit Cost Ratio(BCR), Net Present Value(NPV) and Internal Ration of Return(IRR). Using 5.5% discounting rates and the survey data, the sub-models show economically feasible in the all of analysis and analyzed the results as follows. NPV is 42,147 million won, BCR is 3.29 and IRR is 34.30%. This study attempts to apply input-output(I-O) analysis in connecting the economic effect of TTSFP. I-O model was constructed, focusing on three effects; the production-inducing effect, the value-added-inducing effect and employment-inducing effect. There are positive effects on economic value and job creation in Tae-an and Nation.

Korean population aging is proceeded the substance rapidly in the speed. Is expected to be aged society which old man population more than 65 years old reaches for 14% of the total population in 2022 because graying is accelerated more after pass over 7% in 2000 and change of sudden structure of population is giving very important influence in national policy establishment such as pension system, medical treatment system, economic growth. In particular, it is important problem that cause balance problem of redistribution that the speed of graying is sour in pension system. In the case of West Europe Nation, old man increase in population increases gently and have foreseen that graying age comes and prepare enough. But, that it is aging in occasion of our country that equip minimum basic appearance call, is facing in difficulty that should prepare to minimize contradictory influence that population aging gets on society whole within short period. It is post old poverty and fitness and real condition that political care and social preparation about support problem are pressing. Change of change serious low birthrate phenomenon and specific gravity that old man population dominates in the total population going in gear misgovernment that is accelerated more be. Welfare Budget is actuality that is reaching in very serious situation to be solved in graying. For old people's welfare service, woman brings important meaning of policy as culture and education and old age that work. Wishes to present prompting competition in cooperation plan etc.. diversified side and is effective more through approach social welfare management access with qualitative improved program development and effective operation plan, a related agency for efficiency of budget and seek efficient operation. And engines that supply old people's welfare grasp what want through improvement of service that is undifferentiated on the basis of these principles and fit service diversify · to service because should specialize necessity be.

이 논문은 물류배송의 불확실성하에서의 생산자의 배송전략 문제를 다루고 있다. 즉 생산자의 배송수량이 전량 온전한 상태로 소매업체의 창고에 배송되지 못하는 상황을 고려한 것이다. 물류배송의 불확실성을 묘사하기 위해 물류배송을 위해 사용되는 개개의 트럭 또는 선박으로부터 발생되는 파손 제품의 수가 가각 독립적이며 동일한 확률분포를 따른다는 가정이 사용되었다. 또한, 최초 배송수량과 배송을 위해 사용된 전체 트럭 또는 선박의 대수를 기존의 단일구간 신문팔이

S plastic injection molding factory located at Namdong Industrial Complex in Incheon produces plastic parts for semiconductor, vacuum cleaners, office furniture, etc. It produces the parts to customers’ order and delivers them directly to customers at due

우리나라 기부문화는 지속적인 발전에도 불구하고, 민간기부의 근원이라고 할 수 있는 개인 기부가 서구사회에 비해 현저히 뒤떨어져 있다. 특히, 국내 10대 재벌들의 사회 기부금은 미국 초우량 기업과 비슷한 반면 재벌 오너들의 개인 기부는 외국 기업가에 비해 턱없이 적은 것으로 나타났다. 비영리기관의 재정은 비영리라는 특성상 상당한 한계에 있으며, 안정적이고 지속적인 재정원천으로써 개인기부는 향후 매우 중요한 의미를 가지며, 재정적인 지원을 받을 수 있는 가장 강력한 방법이 될 수 있을 것이다. 미국 전체가구 중 13%는 연간소득수준이 10만 달러에서 10억 달러이며, 미국 전체 소득의 38%를 차지하며 항목별로 나누어진 기부금에 43%를 기부하고 있다. 미국 전체가구 중 0.4%는 연간소득수준이 10억 달러 이상을 벌며, 미국의 총소득의 14%를 차지하며 항목별로 나누어진 기부금에 16%를 기부하고 있다. 많은 비영리기관에서 개인기부는 보조직원의 보수, 간접비 지불, 회계 및 예산 등과 같은 것들에 대한 비용을 지불하는 데에 있어서 중요한 재정원천이 되고 있다. 인디아나 주의 비영리기관 인구조사에서 단지 비영리기관의 52%만이 직원들에게 봉급을 주었고, 대부분의 임금자들은 매우 작은 양의 임금을 받고, 비영리기관 3개의 풀타임 직원과 비영리기관 3개의 파트타임 직원은 평균수준 이었다. 조사에 의하면, 많은 비영리기관들이 재정지원자에게 의존하고 있었고, 더 나아가서 비영리기관의 63%는 모금활동을 하는 풀타임 직원들에게 아무런 대가를 지불하지 않고 있었다. 이것은 2001년의 IRS 990을 보면 34% 인 66,500명이 5만 달러를 직접적으로 받지 않았고, 이들 중 절반인 35,244명은 임금을 받은 적이 없었다. 개인기부 활성화 방안을 살펴보면, 첫째, 법적 환경의 개선, 둘째, 세제혜택을 통한 기부금 유도, 셋째, 기부행동에 대한 교육 및 홍보, 넷째, 기부의 전문화 및 비영리 마케팅개념의 도입, 다섯째, 비영리조직의 신뢰성 증진 등이 있다.

U-City의 본격적인 운영 단계에 접어들게 됨에 따라 구축된 자산을 활용한 다양한 수익모델 구축의 필요성이 대두되고 있다. 본 연구에서는 공공성을 목적으로 구축된 U-City 인프라를 기반 으로 수익을 유발시킬 수 있는 비즈니스 모델을 설계할 수 있는 프레임웍을 제시하고 있다. 본 프레임웍은 U-City 수익모델의 도출을 위한 단계적 프로세스, 관점 중심적 사업 아이템 도출 방법, 판매 방식, 운영 조직구조 등을 중심으로 구성된다. 이와 같은 U-City 수익 모델 프레임웍은 유연한 서비스 모델 정의를 통한 수익창출로 장기적인 U-City 운영비 조달 방안을 제시할 뿐만 아 니라 도시수출의 경쟁력을 확보하는데 기여할 것으로 기대된다.

The purpose of this study was to develop an effective cost control model for university foodservice operations by analyzing student satisfaction, as well as foodservice income statements for operational characteristics. The specific objectives were to examine the satisfaction of students for various foods service quality dimensions, to determine the financial activities performed in foodservice operations by operational type，to examine their income statement data, and lastly, to compare the student satisfaction for foodservice quality with the financial data of the income statements. A total of 545 students from one university answered a satisfaction survey. πle one-year income statements ofthree union foodservices (self-operated, small-scale contracted, and large-scale contracted) at the same university were analyzed. The results showed that the self-operated union foodservice had lower student satisfaction scores and higher food and labor cost ratios. The small-scale contract management foodservice data indicated the highest student satisfaction scores and the lowest food and labor cost ratios. The large-scale contract management foodservice data showed medium scores when comparing the three union foodservice operations. Overall, by comparing the satisfaction scores and operational profits, the small-scale union foodservices showed the highest satisfaction scores and profit.

The study aims to estimate the effect of current ratio (CR), current liability to inventory (CLI), total asset turnover (TAT), net profit margin (NPM), sales growth (SG), and company size (FS) on profit growth (PG). The research population was 18 companies in the Food and Beverage (F&B) sector listed on the Indonesia Stock Exchange (IDX) from 2014-2018. The data estimation method uses the common effect panel data regression model. The empirical findings show that the CR and CLI ratios have a negative effect on PG, while the TAT, NPM, and SG ratios have a positive effect. Company size is a factor that does not affect the growth of company profits. The results of the study imply that an increase in company profits can be achieved if the company operates efficiently and with low liquidity to encourage higher sales growth. The limitations of the research are as follows: first, this research considers only one type of industry, hence the results of this study would not be the same if applied to another type of industry. Second, the author observes profit growth by using the company’s financial ratios and size and ignores other factors that may affect profit growth, for example, the number of employees, total net sales, and market capitalization.

This study aims to find out whether political parties apply financial reports under PSAK (Statement of Financial Accounting Standards) No. 45. The Stewardship Theory provides the analytical framework. The objects in this study were 16 Yogyakarta City Political Parties in the Special Region of Yogyakarta, with the total number of 64 respondents. The application for processing data in this study used SPSS 22 version. Based on the results of analyzing data, H1, which had a sig (2-tailed) value of 0.026 <0.05, then H0, stating that there was an influence of the statement of financial position on the implementation of PSAK, was rejected. H2 had a sig (2-tailed) value of 0.116> 0.05, so that H0, stating that there was no significant effect of the activity report on the implementation of PSAK, was accepted. H3 had a sig (2-tailed) value of 0.027 <0.05, meaning that it rejected H0, which stated that there was a significant effect of the cash flow statement on the implementation of PSAK. Furthermore, H4 had a sig (2-tailed) value of 0.744> 0.05, indicating that H0 was accepted, stating that there was a significant effect of notes to the financial statements on the implementation of PSAK.

The paper examines the determinants of employee engagement in the not-for-profit organization (NFPO) sector. A structured questionnaire survey of 205 NFPO employees in Vietnam was employed, preceded by in-depth interviews with NFPO associates and managers. After a multiple regression analysis to study the impact of five independent variables on one dependent variable, the study reveals that Work design and Work-life balance are positively and significantly associated with employee engagement. Of which, Work design is measured by the level of job fit, job autonomy, job challenge, and job meaningfulness. On the other hand, Work-life balance involves measurement aspects consisting of how reasonable the workload is and organizational support. Meanwhile, different from the business world, Leadership, Learning and Development, and Recognition do not show statistically positive impacts on employee engagement in NFPOs. Still, they are crucial back-supporting factors to ensure employee experience at work. Further, the study finds that personal growth contributes a great part to keep employees in the sector motivated. This paper brings the area of study to the forefront in an effort to benefit the practice of human resources management in NFPOs as well as support employees in the sector with a higher quality working experience.