scholarly journals Task Technology-Fit of a Village Financial System (Siskeudes) to Increase Officers’ Performance

2020 ◽  
Author(s):  
Ayatulloh Michael Musyaffi ◽  
Arinal Muna
Keyword(s):  
Financial Reporting ◽  
Financial System ◽  
Partial Least Square ◽  
Least Square ◽  
Performance Impact ◽  
Financial Reports ◽  
Task Technology Fit ◽  
The Government ◽  
Task Characteristic ◽  
Finance Department

Village Financial System (Siskeudes) is an information system that assists village governments in reporting financial reports transparently and accountably. On the other hand, Siskeudes cannot be optimal, moreover various problems found in this system such as the delay of financial reporting and error recording. One of the factors of the problems is the incompatibility of tasks in operating the application. This study aims to analyze the causes and consequences of task mismatches by using task technology-fit model. The respondents in this research are thirty village officers who used Siskeudes from eleven villages in Cirebon. This study was analyzed using questionnaires and in-depth interviews. The method of this study used Partial Least Square (PLS) using SmartPls 3.0. Moreover, the results of this study indicated that task of the technology-fit model had a significant influence on Performance Impact. Villages that had tasks that are in accordance to Siskeudes operations, in this case the finance department who had a knowledge in the financial sector) had better levels of performance. However, the task characteristics do not have a significant effect on task technology-fit because task characteristic of the government are based on the regulations and the law. Keywords: Performance Impact, Task Characteristic, Task Technology-Fit, Village Financial System

scholarly journals Online Sales And Payment In Smes Financial Reporting Preparation

2021 ◽  
Vol 11 (1) ◽  
pp. 204-223
Author(s):  
Ferry Kosadi ◽  
Wajib Ginting ◽  
Muhammad Iqbal Alamsyah
Keyword(s):  
Financial Reporting ◽  
Economic Value ◽  
Financial Statements ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Positive Contribution ◽  
Financial Reports ◽  
Online Sales ◽  
Online Payment

The objective to evaluate  relationship between online sales & payment to financial preparation Small & Medium Enterprises. Ecommerce provideautomationtransaction processing through various information technology platforms can have impact in recording transaction and financial reports preparation.Quantitative research method uses Partial Least Square Structural Equation Modeling analysis with descriptive analysis of financial reporting preparation.Result, greatest positive impact Online Payment to Recording Transactions and Online Sales to Financial Statements as well as ability to explain from recording Transactions and Financial Statements in Average Determination state. Average 66.7% positive responsestoservice online features, completeness, accuracy and product sales notifications, 81% support for online payment speed & ease processing, economic value and level of use, 75% support for recording transactions on completeness, simplification and data security and 60% understanding SAK, ease of use, consistency in use, desire to increase understanding accounting and economic value in preparing formal financial reports. Constraints from online sales to financial reporting include infrastructure readiness, human resource adaptation, investment costs and  Automation implementation. Overall evidence of digital transactions makes positive contribution to recording &reporting SMEs finances and becomes part of learning in the process of increasing digital iteration and digital transformation in the accounting sector.    

scholarly journals THE EFFECT OF AMIL’S ISLAMIC CHARACTERISTICS ON THE QUALITY OF FINANCIAL REPORTING OF ZAKAT MANAGEMENT ORGANIZATIONS (ZMO): GOOD GOVERNANCE AS INTERVENING VARIABLE

2021 ◽  
Vol 16 (1) ◽  
pp. 15-31
Author(s):  
Abrar Nawas ◽  
Yuswar Zainal Basri ◽  
Tatik Mariyanti ◽  
Zulhelmy Zulhelmy
Keyword(s):  
Financial Reporting ◽  
Structural Equation ◽  
Good Governance ◽  
Professional Associations ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Managerial Implications ◽  
The Government

The objective of this research is to analyze the effect of Amil's Islamic Characteristics on Quality of Financial Reporting and Good Governance as an Intervening Variable in Zakat Management Organizations (ZMO). The research used the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with SmartPLS software to analyze data from 204 samples of commissioners and administrators of Zakat Management Organization. The results show that the character of trustworthiness, professionalism, and good governance had a positive and significant effect on the quality of Financial Reporting. In contrast, Islamic religiosity has no impact on the quality of financial reporting. The results also show that Islamic religiosity, trustworthiness, and professionalism had a positive and significant effect on good governance. Good governance played a role in mediating the influence of trustworthiness on the quality of Financial Reporting. The research findings provide managerial implications for ZMO and the government to utilize Islamic religiosity and character of trustworthiness as qualitative standards in Amil recruitment. Furthermore, it allows them to create and set Amil’s professional competency standards, including the fields of accounting and management, and provide Amil professional certification as well as establish Amil Professional Associations.

scholarly journals PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BERAU

2019 ◽  
Vol 3 (02) ◽  
pp. 383
Author(s):  
DJUPIANSYAH GANIE
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Financial Reports ◽  
Relevant Variables ◽  
Positive Effect

The purpose of this study is to analyze the extent of the application of SAP in local government financial reporting and how the effect of its application to the quality of financial reports on the local government of Berau Regency. This research uses data analysis method with Partial Least Square (PLS) approach. The Effect of SAP Implementation on Relevant Variables in LKPD Berau District has a significant positive effect. The Effect of SAP Implementation on Reliable Variables in LKPD Berau District has a significant positive effect. It can be seen from the t-statistic value which is greater than 2.131 which is 5.532. Thus, the H3 hypothesis in this study was accepted. The effect of SAP Application on Understandable variables in the Berau District LKPD has a significant positive effect on the construction can be compared to the Berau District LKPD. This can be seen from the t-statistic value which is smaller than 2.131 which is 1.689. Thus, the H4 hypothesis in this study was rejected.   Tujuan dari penelitian ini adalah untuk menganalisis sejauh mana penerapan SAP dalam pelaporan keuangan pemerintah daerah dan bagaimana efek penerapannya terhadap kualitas laporan keuangan pada pemerintah daerah Kabupaten Berau. Penelitian ini menggunakan metode analisis data dengan pendekatan Partial Least Square (PLS). Pengaruh Implementasi SAP terhadap Variabel yang Relevan di LKPD Kabupaten Berau memiliki efek positif yang signifikan. Pengaruh Implementasi SAP terhadap Variabel Yang Dapat Diandalkan di LKPD Kabupaten Berau memiliki efek positif yang signifikan. Hal ini dapat dilihat dari nilai t-statistik yang lebih besar dari 2,131 yaitu 5,532. Dengan demikian, hipotesis H3 dalam penelitian ini diterima. Pengaruh Aplikasi SAP terhadap variabel yang Dapat Dipahami di Kabupaten Berau, LKPD memiliki pengaruh positif yang signifikan terhadap konstruksi yang dapat dibandingkan dengan LKPD Kabupaten Berau. Hal ini dapat dilihat dari nilai t-statistik yang lebih kecil dari 2,131 yaitu 1,689. Dengan demikian, hipotesis H4 dalam penelitian ini ditolak.  

Unfunded Public Employee Health Care Benefits and GASB No. 45

2007 ◽  
Vol 21 (3) ◽  
pp. 245-263 ◽  
Author(s):  
Elizabeth K. Keating ◽  
Eric S. Berman
Keyword(s):  
Health Care ◽  
Financial Reporting ◽  
Full Range ◽  
Financial Reports ◽  
Employment Benefits ◽  
Care Plans ◽  
Advantages And Disadvantages ◽  
Government Accounting ◽  
The Government ◽  
The Impact

The Government Accounting Standards Board (GASB) recently released Statement No. 45, Accounting and Financial Reporting by Employers for Post-Employment Benefits Other Than Pensions and its companion Statement No. 43 for pooled stand-alone health care plans, which will profoundly affect American governmental finance. The goal of this article is to encourage governments to consider carefully a full range of options in funding and restructuring other post-employment benefits (OPEB). This article will review Statement No. 45's potential impact on governments and review existing disclosures in financial reports as well as bond offering statements. The article will discuss the statement's impact on budgets and governmental operations, including collective bargaining. Funding options under Statement No. 45 will be detailed, including the advantages and disadvantages of irrevocable trusts and OPEB bonds. The article will also discuss the impact of Medicare Part D subsidies received by governments, as well as the bond rating implications of policy decisions surrounding OPEB. As the largest government entities are just now implementing GASB Statement No. 45, estimates of the magnitude of unfunded OPEB liabilities are limited as are the strategies likely to be adopted to cover these obligations. This article offers a summary of the unfunded OPEB liabilities reported by states and major cities and suggests some measures for assessing the ability of these entities to address these costs.

scholarly journals Blue Ocean Leadership and Emotional Intelligence in Government Link Companies (GLCs): Preparing for Industry 4.0

2018 ◽  
Vol 56 ◽  
pp. 04008
Author(s):  
Wan Noordiana Wan Hanafi ◽  
Salina Daud ◽  
Nur Lyana Baharin
Keyword(s):  
Emotional Intelligence ◽  
Leadership Style ◽  
Structural Model ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Leadership Role ◽  
Leader Effectiveness ◽  
The Government

This research is carried out to examine the influences of blue ocean leadership styles on emotional intelligence. A stratified random sampling technique is used to identify the sample for this study. Questionnaire is distributed to 120 middle to top level leaders from the selected government link companies (GLCs) which is listed in the Government Link Transformation Programme (GLTP). A partial least square structural model (PLS-SEM) approach is used to analyses the data for this study. The findings indicate that there is a significant relationship between blue ocean leadership style and emotional intelligence. This study would give practical implications where it could inform leaders that they need to have high emotional intelligence in order to lead the organization. This study also contributes to new knowledge by pointing to the leadership role of accurate attributions, where each attribution can lead to enhancing leader effectiveness.

scholarly journals Fraud risk and trust on the intention to buy of e-commerce

2021 ◽  
Vol 3 (1) ◽  
pp. 45-52
Author(s):  
Dewi Anggun Puspitarini ◽  
Prawira Aros Purnama ◽  
Isti Riana Dewi
Keyword(s):  
Purchase Intention ◽  
Measurement Model ◽  
Purchase Intentions ◽  
Partial Least Square ◽  
Least Square ◽  
Fraud Risk ◽  
Inner Model ◽  
Deceptive Behavior ◽  
The Government ◽  
The Relationship

This study aims to analyze and obtain empirical evidence of deceptive behavior as a moderating variable of trust in purchasing through e-commerce purchase intentions. The data of this research were obtained from the results of collecting a questionnaire of 100 respondents who were consumers who had made transactions through e-commerce sites. Testing the hypothesis in this study using the measurement model (Outer Model) and structural models (Inner Model) with the application of Partial Least Square (PLS). The PLS program used is SmartPLS version 3.02.8. The results of this study indicate that trust has a positive effect on purchase intentions. However, with deceptive behavior as moderation, deceptive behavior weakens the relationship between trust in purchasing through E-Commerce and purchase intention as a mediating variable. Purchase intention is proven to be a mediating variable that mediates trust in mentally buying. The government should be more assertive in handling cases of e-commerce crime that are rife to create security and comfort for e-commerce site users.

scholarly journals Assessing the Ethical Behavior of Accounting Accounts Through the Application of the Tri Kaya Parisudha Philosophy on Equity Sensitivity and Ethical Sensitivity

2021 ◽  
Vol 5 (3) ◽  
pp. 361
Author(s):  
Mertyani Sari Dewi ◽  
Komang Trisna Sari Dewi ◽  
Made Dwi Ferayani
Keyword(s):  
Ethical Behavior ◽  
Reporting System ◽  
Partial Least Square ◽  
Least Square ◽  
Equity Sensitivity ◽  
Ethical Sensitivity ◽  
Significant Positive Effect ◽  
Pls Analysis ◽  
The Government ◽  
Positive Effect

The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The purpose of this study was to examine the sensitivity and ethics to the behavior of accounting actors and to examine the philosophy of Tri Kaya Parisudha, which is one of the local variables of the Balinese Hindu genus which can strengthen the effect of sensitivity and sensitivity on ethical behavior. The method used in this research is the Component-based SEM, Partial Least Square (PLS) analysis method. A questionnaire technique was used as a data collection tool to obtain data. Questionnaires will be distributed to 25 OPD Bangli Regency. The test results show empirical evidence that equity sensitivity has a significant positive effect on the behavior of accounting actors. Second, ethical sensitivity has a significant positive effect on the ethical behavior of accounting actors. Third, the philosophy of Tri Kaya Parisudha strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors. Fourth, Tri Kaya Parisudha's philosophy strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors. 

scholarly journals Pengaruh Kinerja Keuangan terhadap Simpanan Dana Pihak Ketiga Melalui Nisbah Bagi Hasil (Studi Kasus Bank Umum Syariah di Indonesia Periode 2012-2015)

AKUNTABEL ◽  
2018 ◽  
Vol 14 (2) ◽  
pp. 129
Author(s):  
Ayu Annisa ◽  
Isna Yuningsih ◽  
Rusliansyah Rusliansyah
Keyword(s):  
Financial Performance ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Partial Least Square ◽  
Least Square ◽  
Capital Adequacy ◽  
Third Party ◽  
Return On Assets ◽  
Financial Reports ◽  
Operating Income

This study aims to determine the effect of the financial performance of third party funds through revenue sharing on Islamic banks during the period of the first quarter of 2012 until the second quarter 2015. The number of samples in this study are 7 companies, which are taken according to specific criteria banking company sharia is still registered during the observation period 2012-2015 which publishes quarterly financial reports during the study period Then hypothesis testing is done by using partial least square (PLS) 3.2.4. The results showed that a statistically significant effect on the financial performance of third party funds, financial performance significant effect on revenue sharing, profit sharing ratio did not significantly affect third-party funds and financial performance did not significantly affect third-party funds through revenue sharing.Keywords: Third-party funds, ratio of profit sharing, capital adequacy ratio (CAR), Non Performing Financing (NPF), Return on Assets (ROA), Operating Expenses Operating Income (ROA), and Financing to Deposit to ratio (FDR)

ANALISIS DETERMINASI KEANDALAN DAN TIMELINESS PELAPORAN KEUANGAN

2016 ◽  
Vol 4 (2) ◽  
pp. 145
Author(s):  
Nur Laila Yuliani ◽  
Barkah Susanto ◽  
Farida Farida
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Partial Least Square ◽  
Least Square ◽  
Factors Affecting ◽  
Supporting System ◽  
Positive Effects

<p><em>This study is aimed at examining factors affecting the reliability and timeliness of financial reporting. These factors include human resources, utilization of information technology, internal control of accounting, organizational commitment and supporting system. The main ground of this study is an empirical study on the factors that affect the reliability and timeliness of financial reporting which have been varied in the results and increasingly important and strong public demands for accountability. The sample of this study consists of 83 employees in BLUDs around Kedu residency. The analysis of the data are measured through Partial Least Square (WarpPLS). This study provides an evidence that human resources, internal control of accounting, organizational commitment and supporting system have positive effects on the reliability of financial reporting. On the other hand, the utilization of information technology does not positively effect the reliability of financial reporting. Meanwhile, the utilization of information technology, internal control of accounting, and organizational commitment positively affects timeliness of financial reporting, while the human resources, and supporting system do no have positive effect on the timeliness of financial reporting.</em></p>

Core – competencies – a key to future – oriented and sustainable e-governance implementation: a mixed method research

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Apeksha Hooda ◽  
M L Singla
Keyword(s):  
Service Quality ◽  
Mixed Method ◽  
Core Competencies ◽  
Partial Least Square ◽  
Least Square ◽  
Mixed Method Research ◽  
Content Type ◽  
The Core ◽  
Strategic Implementation ◽  
The Government

Purpose The purpose of this paper is to empirically identify the themes of core-competencies required for future-oriented and sustainable e-governance practices, especially across the developing nations. Design/methodology/approach The present study has been conducted using the sequential mixed method research wherein the exploratory qualitative study is first carried out with the government officials involved in e-governance implementation across India to identify the themes of core-competencies. The findings of this exploratory study are then empirically tested with the 359 respondents from Group A and Group B officers of the two government departments in India using partial least square technique. Findings The findings suggested that to ensure the implementation of future-oriented and sustainable e-governance, it is required to develop the core-competencies. The significant core-competencies explored are, namely, process management, employee engagement, internal service quality, external service quality, citizen satisfaction, leadership, culture and technology. Research limitations/implications As strategic implementation of e-governance is a relatively new area of study, the present study has used the learning from core-competencies studies in the non-government sector. Practical implications The findings of this study underscore the need for strategic implementation of e-governance to have long-term success of e-governance. The requirement is to develop the core-competencies. These core-competencies are the key to making the government departments proactive in dealing with any future contingency without compromising on the departmental performance. Originality/value The present research is one of the few research studies focusing on the implementation of sustainable and future-oriented e-governance. The current study has laid the stepping stone for investigating the role of core-competencies to ensure the implementation of sustainable and future-oriented e-governance.

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