PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN MELALUI PENGELOLAAN BARANG MILIK DAERAH

BISMA ◽  
2018 ◽  
Vol 12 (1) ◽  
pp. 66
Author(s):  
Sri Wahyuni ◽  
Isti Fadah ◽  
Diana Sulianti Tobing
Keyword(s):  
Information Technology ◽  
Human Resource ◽  
Structural Equation ◽  
Quantitative Research ◽  
Census Data ◽  
Local Property ◽  
Financial Statement ◽  
Equation Modeling ◽  
Property Management ◽  
The Government

Abstract: The purpose of this study is to analyze the influence of human resource competency and utilization of information technology on the financial statement quality mediated by the local property management in the Government of Bondowoso Regency. This is a quantitative research with the population consists of all property administrators, operators of Local Management Information System (SIMDA)/financial report makers, and Financial Administration Officials (PPK). Sampling method used is saturated sampling (census). Data used were collected from questionnaires distribution and analyzed using Structural Equation Modeling (SEM). Results of the research prove that human resource competency affects local property management and financial statement quality, while utilization of information technology only affects financial statement quality, but it has no effect on local property management. In addition, local property management affects financial statement quality. These mean that local property management partially mediates the influence of human resource competency on financial statement quality, but it does not mediate the influence of utilization of information technology on financial statement quality. Keywords:    Human Resource Competency, Utilization of Information Technology, Management of Local Property, and Quality of Financial Statement.

scholarly journals MODEL OF HUMAN RESOURCE PERFORMANCE IMPROVEMENT BASED ON HUMAN CAPITAL AND SOCIAL CAPITAL WITH THE MODERATION OF INFORMATION TECHNOLOGY

2017 ◽  
Vol 2 (1) ◽  
pp. 207
Author(s):  
Budiarti Ningrum
Keyword(s):  
Social Capital ◽  
Information Technology ◽  
Human Capital ◽  
Performance Improvement ◽  
Human Resource ◽  
Structural Equation ◽  
Total Sample ◽  
Equation Modeling ◽  
Capital Social ◽  
Radio Frequency Spectrum

This study investigates the effect of human capital and social capital on human resource performance, and the moderating effect of information technology. Based on a total sample of 88 respondents from the Technical Implementation Unit (UPT) of Monitor Radio Frequency Spectrum Class I Semarang and Yogyakarta which is analyzed using structural equation modeling based smartPLS 3.0, the results indicated that 1) human capital is positively related to social capital and human resorce performance; 2) social capital is positively related to human resorce performance; 3) information technology moderates the relationships between social capital and human resorce performance; and 4) information technology moderates the relationships between human capital and human resource performance.Keywords: Human capital, Social capital, Information technology, Human resource performance

scholarly journals Pemanfaatan Teknologi Informasi, Kualitas SDM, dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Studi pada OPD Provinsi Gorontalo

2020 ◽  
Vol 1 (1) ◽  
pp. 36-47
Author(s):  
Mardiah Sikumbang ◽  
Lukman Pakaya ◽  
Harun Blongkod
Keyword(s):  
Information Technology ◽  
Human Resource ◽  
Internal Control ◽  
Quantitative Research ◽  
Internal Audit ◽  
Financial Statement ◽  
Primary Data ◽  
Work Commitment ◽  
Analysis Technique

This research aimed to know the influence of the utilization of information technology, the quality of human resource, and the system of internal control towards  the  quality of  financial  statement  at  OPO of Gorontalo Province partially and simultaneously. This was quantitative research by using primary data obtained from the distribution of the questionnaire to the Regional Device Organization (ROO) personnel Gorontalo province. The data analysis technique used multiple regression analysis.This research finding revealed that the utilization of Information technology, the  quality of human  resource,  and  the system  of  internal  control  was simultaneously and significantly influenced the variable of quality of financial statement in ROO  of  Gorontalo  Province  with  the  determinant  value  as 64,40%.  While the remaining  was  35,600/0 could  be described  by  other unlnvestigated variables  such  as  the work  commitment of the personnel. organization justice, education and training of the personnel, as well as the follow up of internal audit. While it was partially only  the quality of human resource and the system of Internal control simultaneously and significantly influenced the variable of the quality of financial statemeot In the Regional Device Organization (ROO) of Gorontalo province.

scholarly journals DETERMINAN EFEKTIVITAS PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (BLUD): DIMODERASI SISTEM PENGENDALIAN INTERNN PEMERINTAH

2020 ◽  
Vol 1 (2) ◽  
pp. 266-286
Author(s):  
Mita Sandria ◽  
Restu Agusti ◽  
Adhitya Agri Putra
Keyword(s):  
Information Technology ◽  
Human Resource ◽  
Public Service ◽  
Internal Control ◽  
Financial Management ◽  
Structural Equation ◽  
Primary Data ◽  
Equation Modeling ◽  
Significance Level ◽  
Public Service Agencies

This study aims to determine the effect of the use of information technology, human resource competency, and functional oversight of the effectiveness of financial management of local public service agencies with the government's internal control system as a moderating variable. The data used in this study are primary data with questionnaires as instruments. The number of samples in this study were 112. However, only 92 (82,14%) respondents returned the questionnaire and could be processed. Data in this study were analyzed using the Structural Equation Modeling (SEM) model. Testing the hypothesis in this study using a significance level of 5% (0.05). The results of this study indicate that the use of information technology, human resource competencies, and functional oversight effect on the effectiveness of financial management of regional public service bodies and internal control systems can moderate the relationship of the use of information technology, human resource competencies, and functional oversight of the effectiveness of financial management bodies regional public services.

scholarly journals PENGARUH KEMAMPUAN TEKNIS AUDITOR TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN

2021 ◽  
Vol 4 (4) ◽  
pp. 441-461
Author(s):  
Annisa Rahmawati ◽  
Asmara Indahingwati ◽  
Achmad Daengs GS
Keyword(s):  
Structural Equation ◽  
Quantitative Research ◽  
Positive Impact ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Equation Modeling ◽  
Public Accounting ◽  
Technical Ability

ABSTRACT   This study intends to provide empirical evidence and a discussion of the influence of the auditor's technical capabilities built by the dimensions of knowledge, experience, and communication on the quality of information presented in the financial statements. This research is a quantitative research using explanatory method. The subjects of this study are public accounting firms located in East Java. The sample used in this study is the auditor who has carried out work at a public accounting firm in East Java with a length of service of at least two years. The type of data used in this study is primary data derived from questionnaires. The statistical analysis method used in this study is Structural Equation Modeling. From the data collection that has been done, the elaboration of this research shows that there is a significant positive impact between the auditor's technical ability on the quality of financial statement information. This result indicates that the better the technical capabilities possessed by the auditors concerned, the better the quality of the information presented in the audited financial statements.  Key words: audit; technical capabilities; financial statement information   ABSTRAK  Studi ini bermaksud untuk memberikan bukti empiris dan pembahasan tentang pengaruh kemampuan teknis auditor yang dibangun oleh dimensi pengetahuan, pengalaman dan komunikasi terhadap kualitas informasi yang tersaji dalam laporan keuangan. Penelitian ini merupakan penelitian kuantitatif dengan metode eksplanatori. Subyek dari penelitian ini adalah kantor akuntan public yang berlokasi di Jawa Timur. Sampel dalam penelitian ini adalah auditor yang telah melaksanakan pekerjaan pada kantor akuntan publik di Jawa Timur dengan lamanya masa kerja setidaknya dua tahun. Jenis data yang digunakan dalam penelitian ini adalah data primer yang berasal dari penyebaran angket. Metode analisa statistik yang digunakan dalam penelitian ini adalah Structural Equation Modelling. Dari pengumpulan data yang telah dilakukan, penjabaran dari penelitian ini menunjukkan adanya dampak positif signifikan antara kemampuan teknis auditor terhadap kualitas informasi laporan keuangan. Hal ini mengindikasikan bahwa semakin baik kemampuan teknis yang dimiliki oleh auditor yang bersangkutan maka akan semakin baik pula kualitas informasi yang tersaji dalam laporan keuangan auditan. Kata kunci : audit kemampuan teknis; informasi laporan keuangan

scholarly journals Transformation of Information Technology to Improve Human Resources of Farmers in the Indonesian Context: The Role of Farmer Cards

2021 ◽  
Vol 25 ◽  
pp. 476-495
Author(s):  
Dani Ramdani Harun ◽  
Sony Heru Priyanto ◽  
Lieli Suharti
Keyword(s):  
Information Technology ◽  
Transformational Leadership ◽  
Human Resources ◽  
Structural Equation ◽  
Equation Modeling ◽  
Future Research ◽  
Cluster Sampling ◽  
The Government ◽  
Facilitating Conditions

Different approaches in the introduction and socialization of farmer cards resulted in the adoption rate of farmers not following the planned target even though one of the objectives of the farmer card program was to improve farmer human resources. This study aims to analyze the perceived impact of the farmer's card on the level of adoption and improvement of farmer's human resources. Respondents selected based on cluster sampling came from the 6 districts that used the most farmer cards in Central Java. The data obtained through the survey were analyzed using Structural Equation Modeling. The five variables measured consisted of transformational leadership, the role of the government, facilitating conditions, perceived farmer cards, perceived farmer card adoption, and farmer human resources. The results showed that transformational leadership, the role of government, and facilitating conditions had a significant effect on perceived farmer cards. The perceived farmer card has a significant effect on the adoption of the farmer card. Adoption of farmer's card has a significant effect on farmer's human resources. The application of the farmer card results in a farmer database increased accuracy and government services to farmers. Future research needs to be directed at conducting development research related to increasing the capacity of farmer card information technology to make farmers more prosperous.

scholarly journals THE ROLE OF SOCIAL CAPITAL IN IMPROVING INNOVATIVE BEHAVIOUR AND HUMAN RESOURCES PERFORMANCE IN SEMARANG REGENCY GOVERNMENT

2017 ◽  
Vol 2 (3) ◽  
pp. 137
Author(s):  
Ema Puspitosari ◽  
Heru Sulistyo
Keyword(s):  
Social Capital ◽  
Information Technology ◽  
Structural Equation Modeling ◽  
Human Resources ◽  
Human Resource ◽  
Structural Equation ◽  
Equation Modeling ◽  
Innovative Behaviour ◽  
Performance Results

The purpose of this study was to test a model in which social capital and information technology predict innovative behaviour� and human resource performance. A total of 105 respondents completed questionnaires on social capital, information technology, innovative behaviour, and human resource performance. Results from structural equation modeling based smartPLS 3.0 confirmed that 1) social capital was positively related to innovative behaviour and human resource performance; 2) innovative behaviour was positively related to human resource performance; and 3) information technology moderated the relationships between innovative behaviour and human resource performance.Keywords:� Social�� �capital,�� �Innovative. behaviour, Information technology, Human resource performance.

scholarly journals Pentingnya nilai informasi laporan keuangan pada bisnis halal di Pondok Pesantren Kota Palembang

2020 ◽  
Vol 2 (2) ◽  
pp. 75-84
Author(s):  
Mutiara Maimunah ◽  
Novita Febriany
Keyword(s):  
Information Technology ◽  
Organizational Culture ◽  
Human Resource ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Financial Statement ◽  
Human Resource Capacity ◽  
Analysis Techniques ◽  
Survey Techniques ◽  
Resource Capacity

This study aims to analyze and determine the influence of organizational culture, human resource capacity, and the use of information technology on halal business on the value of financial statement information in Palembang Islamic boarding school. This type of research is quantitative research. The population in this study were all Islamic boarding schools in Palembang. The sampling technique uses saturated sampling technique. Data collection techniques using survey techniques by distributing questionnaires that contain a list of questions to respondents directly and data analysis techniques used are multiple regression analysis techniques. The results showed that organizational culture, human resource capacity, and the use of information technology had a positive effect on the value of financial statement information.

Developing the Assessment and Indicators for Local Institutions in Dealing with Forest Fire Dilemma

2020 ◽  
Vol 11 (1) ◽  
pp. 163-163
Author(s):  
Eko Priyo Purnomo ◽  
Agustiyara ◽  
Rijal Ramdani ◽  
Dina Wahyu Trisnawati
Keyword(s):  
Forest Management ◽  
Forest Fire ◽  
Structural Equation ◽  
Equation Modeling ◽  
Local Institutions ◽  
Microsoft Excel ◽  
Organization Capacity ◽  
The Government ◽  
Depth Interviews ◽  
Fire Incidence

This study analyzes the main criteria and indicators in strengthening local institutions in charge of forest management towards dealing with forest fire incidence in Riau Province, Indonesia. Data were collected using in-depth interviews, observation, and questionnaires and analyzed with Microsoft Excel spreadsheets and other Structural Equation Modeling (SEM) techniques such as SPSS and Smart PLS. Moreover, only 87 out of the 120 questionnaires administered to related stakeholders were retrieved. Four variables, including Organization, Capacity, Authority, and Governance, were measured using ten indicators for each. The results showed a significant correlation between local institutions and these variables in solving forest management issues. It means there is a need to strengthen the institutions' structural plans to ensure the effective management of natural resources, and this is achievable through the support and help of the government and communities. Keywords: forest fire, local institutions, forest management.

CONSUMER DECISION MODEL (CDM) ANALYSIS OF EFFECTIVENESS VIDEOTRON ADVERTISING SERVED IN SURAKARTA

ProBank ◽  
2017 ◽  
Vol 2 (1) ◽  
pp. 69-81
Author(s):  
Muhammad Khoiruman ◽  
Ambar Warniati
Keyword(s):  
Purchase Intention ◽  
Structural Equation ◽  
Decision Model ◽  
Equation Modeling ◽  
Scientific Publications ◽  
Consumer Decision ◽  
Intention To Purchase ◽  
Brand Recognition ◽  
Level Of Confidence ◽  
The Government

This study aims to analyze the effectiveness of Videotron media ads served in Surakarta using the Consumer Decision Model (CDM) Analysis. Viewed ad serving costs in videtron large enough it is necessary to study the effectiveness of the ads served on videtron. The model that is used in measuring the effectiveness of an ad in this research is the Consumer Decision Model (CDM). The research objective was to determine the effect the message of the ad (Information), branding (Brand Recognition), the formation of an attitude (Attitude), the level of confidence in the message (Confidence), and intention to purchase (Intention) market target after seeing ad impressions through Videotron. The study population is a society in Surakarta with sampling method is purposive sampling of 200 respondents Data analysis technique using Structural Equation Modeling (SEM) which resulted in the conclusion that the message of the ad (Information) positive effect but not significant with branding (Brand Recognition), formation attitude (attitude), and the level of confidence in the message (confidence). Brand recognition is positive and significant impact on the confidence and attitude while confidence and attitude positive and significant effect on the intention to purchase (Intention) market target after seeing ad impressions through Videotron. Outcomes of this study are: enrichment of teaching materials, especially marketing management, Scientific publications (national journals) and an input for an advertiser, the advertising company and the Government of Surakarta about the effectiveness of the ads served through Videotron so they can be a policy in the future.Keywords: Videotron, advertising, Consumer Decision Model, Information, Brand Recognition, Attitude, Confidence, and Intention

scholarly journals Applying UTAUT in Predicting ESL Lecturers Intention to Use Flipped Learning

2021 ◽  
Vol 13 (15) ◽  
pp. 8571
Author(s):  
Siti Fatimah Abd Rahman ◽  
Melor Md Yunus ◽  
Harwati Hashim
Keyword(s):  
Second Language ◽  
Technology Acceptance ◽  
Structural Equation ◽  
Quantitative Research ◽  
Teaching And Learning ◽  
Equation Modeling ◽  
Learning Approach ◽  
Intention To Use ◽  
Flipped Learning ◽  
Use Of Technology

Flipped learning empowers learners to take an engaging role in learning while educators assist the learning process. The employment of flipped learning has been confirmed to enhance the teaching and learning of English as a second language in previous studies. This study aimed to explore the application of the unified theory of technology acceptance and use of technology towards ESL lecturers’ intention to use flipped learning. This study used a quantitative research framework where a set of online questionnaires was used in collecting the data. A total of 206 English as a second language lecturers from four different universities participated in this study. The data were analyzed using structural equation modeling. The result of this study indicates that only social influence is significant in predicting English as a second language lecturers’ intention to use the flipped learning approach. Furthermore, this study enriches the literature on 21st century education and the integration of technology in teaching and learning. In addition, this study could help educators and stakeholders in adapting or enhancing the flipped learning approach by distinguishing the distinct predictors of technology acceptance.

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