scholarly journals The Role of Organization Strategy and Management Accounting Innovations on Cost Performance: The Case of Higher Eduaction Institutions

2021 ◽  
Vol 22 (3) ◽  
Author(s):  
Evi Marlina ◽  
Bambang Tjahjadi
Keyword(s):  
Structural Equation ◽  
Quantitative Research ◽  
Management Accounting ◽  
Partial Least Square ◽  
Least Square ◽  
Private Higher Education ◽  
Cost Performance ◽  
West Sumatra ◽  
Positive Direct ◽  
Riau Archipelago

Research aims: This study aims to examine the effect of strategy and management accounting innovations on cost performance of private Higher Education institutions (HEIs). Also, this study examines the management accounting innovations as mediating variable.Design/Methodology/Approach: This study is quantitative research with a survey approach. This study is conducted by involving HEIs located in several provinces in Sumatera Island, Indonesia, covering West Sumatra, Riau, Riau Archipelago and Jambi. The research respondents are head of the HEI finance department. Data analysis uses Structural Equation Model with Partial Least Square approach (SEM-PLS).Research findings: The results show that strategy and management accounting innovations have a positive direct effect on cost performance. However, management accounting innovations is not able to be mediating variable.Theoretical contribution/Originality: This study contributes to research areas related to strategy, management accounting innovations and cost performance in HEI sector.Practitioner/Policy implication: Effectiveness and efficiency in managing HEI funds requires a strategy and management accounting innovations.Limitation/ Implication: The research only includes HEI located in the areas of West Sumatra, Riau, Riau Archipelago, and Jambi. 

Does PMS influence the strategy pillars: OPP relationship? Evidence from HEIs in Indonesia

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Noorlailie Soewarno ◽  
Bambang Tjahjadi ◽  
Farah Anmariska
Keyword(s):  
Performance Management ◽  
Structural Equation ◽  
Quantitative Research ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Strategy Formulation ◽  
Content Type ◽  
Context Specific ◽  
Positive Direct

PurposeThis study aims to investigate whether strategy pillars have a positive direct effect on organizational productivity performance (OPP) in the Indonesian HEI (Higher Education Institutions) research setting and, if so, whether the effect is mediated by a performance management system (PMS).Design/methodology/approachThis study used quantitative research employing partial least square structural equation modeling (PLS-SEM) to test the hypotheses. A mediation model of the research framework was developed to investigate the mediating role of PMS.FindingsUsing a sample of 182 Indonesian HEI managers, the results indicate that strategy pillars have a positive effect on OPP. Further analysis shows that PMS partially mediates the strategy pillar–OPP relationship.Research limitations/implicationsThis study has limitations. Firstly, the sample size used was relatively small and this may raise the issue of generalization. Secondly, it used a Likert scale and therefore may raise the issue of judgment bias. Lastly, this study is context-specific for Indonesia and caution should be used when generalizing it to other countries.Practical implicationsTo enhance the HEIs productivity performance, the HEI managers should develop strong strategy pillars for the purpose of effective strategy formulation and execution.Social implicationsThis study provides a model showing how to improve the HEIs productivity performance by employing strategy pillars and a PMS. The better the performance of the HEIs, the better the quality of life of society in the era of the knowledge economy.Originality/valueStrategy pillars have rarely been researched. This study is therefore one of the few studies on strategy pillars. This study also provides new elements related to measuring strategy pillars, PMS and OPP in the context of HEIs in Indonesia as an emerging economy.

scholarly journals Analisis Pengaruh Faktor-Faktor Literasi Keuangan Terhadap Keputusan Berinvestasi Pada Asuransi Jiwa di Kota Palembang

2021 ◽  
Vol 4 (3) ◽  
pp. 798-812
Author(s):  
Resa Novita ◽  
Isni Andriana ◽  
Kemas M Husni Thamrin
Keyword(s):  
Life Insurance ◽  
Financial Literacy ◽  
Structural Equation ◽  
Quantitative Research ◽  
Investment Decisions ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
And Gender

The purpose of this research is to analyze the effect perceptions about financial literacy factors against the investment decisions on life insurance in Palembang. The population in this study is the owner of life insurance in Palembang, the sampling in this study is using the Purposive Sampling method with 50 respondents as samples. The type of research used is quantitative research with primary data sources obtained from distributing questionnaires to respondents. The data analysis technique in this research are descriptive and inferential statistical analysis using Structural Equation Modeling (SEM) with smartPLS (Partial Least Square) 3.0 software. The results showed that the perception of age and gender has no significant effect against the investment decisions on life insurance in Palembang, meanwhile the perception of education level and income have a significant effect against the investment decisions on life insurance in Palembang. Keywords: Age, Gender, Level of Education, Income, Investment Decisions

scholarly journals An Analysis of Music Fan Towards Music Streaming Purchase Intention of Thailand's Music Industry

2018 ◽  
Vol 6 (3a) ◽  
pp. 78
Author(s):  
Pannawit Sanitnarathorn
Keyword(s):  
Purchase Intention ◽  
Structural Equation ◽  
Quantitative Research ◽  
Music Industry ◽  
Partial Least Square ◽  
Model Verification ◽  
Least Square ◽  
Digital Music ◽  
Music Piracy ◽  
Music Streaming

Digital music streaming are climbing but overall music revenue is declining with digital music piracy being blamed as the culprit. In a 10 year period from 2003 to 2013, global music sales dropped from $US23.3 to $US15 billion dollars with Thailand’s music industry following the trend dropping from $US 304 million in 2010 to $US 279 million in 2014. The study therefore used a structural equation model to analyze the variables affecting digital music piracy and fan music streaming's purchase intention. From the seven point Likert scale questionnaire, 350 music fans were surveyed concerning their digital music streaming activities. The qualitative research was conducted with 10 executives in music industry by the use of purposive sampling. Partial Least Square Graph software was used for model verification with the results showing that fan idolatry has the highest influence on the overall decision to stream music digitally. The results showed that the results of quantitative research is practical and acceptable hypothesis significance at p ≤ 0.05 by factors that have a direct influence positive peak and overall influence is the highest passion to affect their willingness to stream music digitally to consumers. The findings of this study concluded that the artist's passion for their music fans is the key factor in music lover’s intent to stream and pay for digital music. Fans are ultimately the most important sector of the industry and unfortunately it is one which the industry forgets about. Labels or artists who focus on only ‘looking good’ while not engaging their fan audiences are destined for a continuing decline in their sales numbers.

scholarly journals ENVIRONMENTALLY SPECIFIC SERVANT LEADERSHIP AND EMPLOYEES’ PROENVIRONMENTAL BEHAVIOUR IN HOSPITALITY FIRMS IN SOUTH AFRICA

2021 ◽  
Vol 37 (3) ◽  
pp. 943-950
Author(s):  
Olawale FATOKI ◽  
Keyword(s):  
Servant Leadership ◽  
Structural Equation ◽  
Quantitative Research ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Effect ◽  
Survey Method ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Hospitality Firms

Leaders can influence the prosocial behaviour of employees through their behaviour and action. The study investigated the effect of environmentally specific servant leadership (ESSL) on employees’ voluntary pro-environmental behaviour (PEB) in hospitality firms. In addition, the study examined the mediating role of harmonious environmental passion (HEP) in the relationship between ESSL and PEB. The study adopted the quantitative research design and the cross-sectional survey method was adopted for data collection. The Partial Least Square Structural Equation Modelling (PLS SEM) with Smart-PLS 3.2.8 software was used for data analysis. The results indicated a significant positive relationship between ESSL and employees’ PEB. The mediating effect of HEP is significant. Theoretical, empirical and managerial implications are discussed.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENENTU BELANJA ONLINE

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Christian Aditya ◽  
Titik Kusmantini ◽  
Yuli Liestyana
Keyword(s):  
Significant Influence ◽  
Structural Equation ◽  
Quantitative Research ◽  
Online Shopping ◽  
Consumer Attitudes ◽  
Partial Least Square ◽  
Least Square ◽  
Internet Technology ◽  
Equation Modeling ◽  
Perceived Benefits

Online shopping is an activity of buying and selling by utilizing the development of internet technology. The higher level of online shopping consumers has led to the phenomenon of e-commerce, like Zalora and Lazada. Consumers of online shopping in Special Region of Yogyakarta conducting online shopping activities are influenced by factors such as perception of easy to use, perception of perceived benefits, perception of risk, trust, consumer attitudes and online shopping interests. The design of research is descriptive and quantitative research using incidental sampling method. Data collection technique is carried out by distributing questionnaires using Google forms with the number of samples studied is 155 respondents. In order to test the hypothesis, Structural Equation Modeling (SEM) is used with analysis technique based on Partial Least Square (PLS). The results of this study show that 1) There is a positive and significant effect of perception of easy to use on consumer attitudes, 2) There is a positive and significant effect of perception of perceived benefits on consumer attitudes, 3) There is a negative and insignificant effect of risk perception on consumer attitudes, 4) There is a positive and significant influence of trust on consumer attitudes, 5) There is a positive and significant influence of consumer attitudes on online shopping interest.

scholarly journals Analysis influence factors of domination, competency and interpersonal skill in the stakeholder interaction to infrastructure project success

2020 ◽  
Vol 9 (1) ◽  
pp. 164
Author(s):  
Heru Bayuaji Sanggoro ◽  
Nunung Widyaningsih ◽  
Bambang P. K. Bintoro
Keyword(s):  
Structural Equation ◽  
Project Success ◽  
Influence Factors ◽  
Interaction Model ◽  
Partial Least Square ◽  
Least Square ◽  
Interpersonal Skill ◽  
Significant Variable ◽  
West Sumatra ◽  
Infrastructure Project

Project is picture of interaction model from various interests in social communication among the stakeholders. Stakeholders interaction factors can be influenced by domination and competencies beside their interpersonal skills. This research based on samples of respondents from East Java and West Sumatra provinces, Indonesia, which have similar social behavior and socio-cultural strength. Subject of research focused on three main project’s stakeholders, which will be analyzed by partial least square-structural equation model (PLS-SEM). The result of analysis shows that domination factor has the greatest influence to infrastructures project implementation. It means that influence of feudalism cultural heritage remain affecting to local people character and work culture. However, respondents from East Java consider competency as a significant variable which influences the infrastructure project success. West Sumatera respondents are the opposite, where competency is not a significant variable to the project success directly. Meanwhile, interpersonal skill can be good mediation variable for domination and competency to the project success in the West Sumatra, but it is not good enough to mediate domination to project success in the East Java. Thus, it can be concluded that West Sumatra respondents have a more feudal interaction style than stakeholders in East Java.  

scholarly journals How Brand Equity Can Saves Its Company? A Study of One of the Largest E-Commerce in Indonesia

2021 ◽  
Vol 4 (3) ◽  
Author(s):  
Siti Kulsum ◽  
◽  
Dwi Sunu Kanto ◽  
Noverdi Bross
Keyword(s):  
Service Quality ◽  
Product Quality ◽  
Structural Equation ◽  
Quantitative Research ◽  
Brand Image ◽  
Partial Least Square ◽  
Online Marketing ◽  
Least Square ◽  
Equation Modeling ◽  
The Relationship

Marketing management is an activity that is planned and organized including the distribution of goods, pricing and monitoring of policies that have been made which aim to gain a place in the market so that the objectives of marketing can be achieved. Online marketing media in the digital era seems to be the prima donna of solving solutions, therefore business actor’s flock to take advantage of online marketing media as a driving force for the wheels of their business. The type of research used in this study was quantitative research. In this study, data processing and analysis used the Partial Least Square (PLS) approach. PLS is a component-based or variant-based Structural Equation Modeling (SEM) equation model. The data analysis in this research is the Outer Model Analysis, Inner Model, and Hypothesis Testing. This research results that the price has an effect on Brand Image. Product Quality has an effect on Brand Image. Service Quality affects Brand Image. Price affects Promotion. Product Quality affects Promotion. Quality of Service affects Promotion. Promotion affects Brand Image. Promotion moderates the relationship between Price and Brand Image. Promotion moderates the relationship between Product Quality and Brand Image. Promotion can moderate the relationship between service quality and brand image.

The Effect of Leadhership and Organizational Comitment to Performance of Employees with Working Satisfaction as Intervening Variables in Tanah Lot DTW Management Office

2018 ◽  
Vol 9 (10) ◽  
pp. 21096-21108
Author(s):  
I Putu Erawan ◽  
AA Putu Agung ◽  
Luh Kadek Budi Martini
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Structural Equation ◽  
Quantitative Research ◽  
Employee Performance ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Tourist Destination

This study aims to test The Influence of Leadership and Organizational Commitment to Employee Performance with Job Satisfaction as a Variable Intervening is carried out at the Dtw Tanah Lot Tabanan Office. This research is a quantitative research using primary data obtained from questionnaires and measured using a Likert scale. The population of this study were employees at the DTW Tanah Lot Tabanan management office Based on the data obtained at the Tanah Lot DTW management office in Tabanan Regency the number of employees is 40 people which is less than 100, then taken entirely, so the research is population research. (Sample saturated). Data analysis techniques used in this study are Structural Equation Modeling (SEM) based on Partial Least Square (PLS) using the help of the Smart PLS 3.0 program. The results showed that Leadership has a positive and significant effect on job satisfaction. Organizational commitment has a positive and significant effect on job satisfaction. Leadership has a positive and significant effect on employee performance. Organizational commitment has a positive and significant effect on employee performance. Job satisfaction has a positive and significant effect on employee performance. The effect of mediation on job satisfaction variables on the indirect influence of leadership on employee performance is partial (partial mediation), meaning thatvariable job satisfaction is not a key determinant of the influence of leadership on employee performance at the Tanah Lot Tabanan Tourist Destination (DTW) office.   Influence of mediation on job satisfaction variables on indirect effects Organizational commitment to employee performance is partial (partial mediation), meaning that variable job satisfaction is not a key determinant of the influence of leadership on employee performance at the Tanah Lot Tabanan Tourist Destination (DTW) office.

The Effect of Career Development and Leadership on Employee Performance with Work Motivation as Intervening Variables on Cv. Blue Waters Bali

2018 ◽  
Vol 9 (03) ◽  
pp. 20583-20591
Author(s):  
Suyanto . ◽  
I Ketut Setia Sapta ◽  
I Nengah Sudja
Keyword(s):  
Career Development ◽  
Structural Equation ◽  
Quantitative Research ◽  
Work Motivation ◽  
Employee Performance ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Indirect Influence

The purpose of this study is to determine and maintain the influence of career on employee performance on CV. Blue Waters Bali, To know and strengthen leadership to employee performance on CV. Blue Waters Bali, to know and strengthewn career development towards employee motivation at CV. Blue Waters Bali, To know and strengthen leadership to work motivation of employees at CV. Blue Waters Bali, To know and strengthen work motivation on employee performance at CV. Blue Waters Bali This research is a quantitative research using primary data obtained from questionnaire and measurement by using likert scale. The population of this research is employees at CV. Blue Waters Bali is 52 people. The method of selecting the sample of this study using purposive sampling. The sample of this research is all employees at CV. Blue Waters Bali. Data analysis technique used in this research is Structural Equation Modeling (SEM) based on Partial Least Square (PLS) using SmartPLS 3.0 program. The result of the research shows that (1) career development has positive and significant effect on work motivation, (2) positive and significant leadership leadership toward work motivation, (3) career development have positive and significant impact on employee performance, (4) positive and significant head leadership (5) the influence of mediation of work motivation variable on indirect influence of career development on performance, and (7) influence of mediation of work motivation variable on indirect influence of leadership on partial performance

scholarly journals Indikator Kualitas Audit: Persepsi Auditor Muslim

2019 ◽  
Vol 7 (1) ◽  
pp. 5-22
Author(s):  
Etika Rosy ◽  
M Asmeldi Firman ◽  
Ahmad Tarmidzi Lubis
Keyword(s):  
Structural Equation ◽  
Quantitative Research ◽  
Audit Quality ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Analysis Tool ◽  
The Public ◽  
Data Collection Technique

This research aims to examine indicators that affect audit quality according to Muslim auditors. The object of this research is the Public Accounting Firm (KAP) in Jakarta and Depok. The data collection technique used questionnaire model with random sampling technique of auditors from 11 KAP. The research method is quantitative research and the data analysis tool used Structural Equation Modeling (SEM) approach to Partial Least Square (PLS). The results of this study indicate that integrity has a significant effect on audit quality, while the caliph & sincerity, piety & fear of Allah SWT, truth and working perfectly and responsibly to Allah SWT does not affect audit quality.

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