scholarly journals The Effect of Zakat Institution System and Government Support on Intention to Pay Zakat: Knowledge as A Moderating Variable

2021 ◽  
Vol 9 (2) ◽  
pp. 253
Author(s):  
Heri Sudarsono ◽  
Rindang Nuri Isnaini Nugrohowati ◽  
Yunice Karina Tumewang
Keyword(s):  
Structural Equation ◽  
Reasoned Action ◽  
Sem Analysis ◽  
Subjective Norms ◽  
Partial Least Square ◽  
Least Square ◽  
Government Support ◽  
Equation Modeling ◽  
Institutional System ◽  
The Government

<p><em>This study aims to determine the effect of attitudes, subjective norms, zakat institution system and government support in influencing the interest of the government and private officers to pay zakat. This study also aims to determine the extent of muzakki’s knowledge of zakat in improving attitudes, subjective norms, zakat institutional systems and government support in the interest of the government and private officers to pay zakat. Respondents in this study are 402 respondents consisting of 154 government officers and 248 private officers who live in 6 big cities in Java, such as Jakarta, Serang, Bandung, Semarang, Yogyakarta and Surabaya. This research uses the Partial-Least-Square Structural Equation Modeling (PLS-SEM) analysis technique with the Theory of Reasoned Action (TRA) model. The finding reveals that attitudes, subjective norms, zakat institutional system, and government support affect the government and private officers' interest in paying zakat. Meanwhile, knowledge as a moderating variable does not strengthen the influence of attitudes, zakat institutional systems and government support. Still, it reinforces the subjective norms of government and private officers in influencing intention to pay zakat. BAZNAS can collaborate with educational institutions, professional institutions, community institutions and utilize social networks to increase public knowledge about zakat. Hence, knowledge about zakat supports subjective norms and attitudes, zakat institutional system, and government support. </em></p>

scholarly journals Faktor-faktor yang Memengaruhi Efektivitas Sekolah dengan Kemandirian Sekolah sebagai Variabel Intervening menggunakan Pendekatan Partial Least Square

2020 ◽  
Vol 5 (7) ◽  
pp. 969
Author(s):  
Arie Wibowo Khurniawan ◽  
Illah Sailah ◽  
Pudji Muljono ◽  
M. Syamsul Maarif ◽  
Bambang Indriyanto
Keyword(s):  
Structural Equation ◽  
School Effectiveness ◽  
School Principals ◽  
Organizational Transformation ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Vocational High Schools ◽  
The Government

<p><strong>Abstract:</strong> The government encourages Vocational High Schools to carry out organizational transformation to become Regional Public Service Bodies. Through BLUD, SMKs with superior products can manage finances and production processes more flexibly without violating regulations so that school effectiveness can be achieved. This study aims to analyze the factors that influence SMK-BLUD schools' effectiveness through school independence using partial least squares structural equation modeling (PLS-SEM) analysis. The data were obtained by distributing questionnaires to 231 respondents from students, teachers, school principals, and committees in 25 SMK-BLUDs in East Java and DKI Jakarta. It is known that the variables focus on customers, focus on processes, and continuous improvement have a positive and significant impact on school effectiveness. In addition, the independence of each school indirectly also has a positive and significant effect on school effectiveness. The results of this modeling show the value of Predictive Relevance (Q2) of 0.965, meaning that this model has a good Predictive Relevance.</p><strong>Abstrak: </strong>Pemerintah mendorong Sekolah Menengah Kejuruan (SMK) melakukan transformasi organisasi untuk menjadi SMK Badan Layanan Umum Daerah (SMK-BLUD). Melalui BLUD, SMK yang memiliki produk-produk unggulan dapat mengelola keuangan dan proses produksi secara lebih fleksibel tanpa melanggar peraturan sehingga efektivitas sekolah dapat tercapai. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi efektivitas sekolah SMK-BLUD melalui kemandirian sekolah menggunakan analisis PLS-SEM. Data diperoleh melalui penyebaran kuesioner kepada 231 responden dari siswa, guru, kepala sekolah, dan panitia di 25 SMK-BLUD di Jawa Timur dan DKI Jakarta. Diketahui bahwa variabel fokus pada pelanggan, fokus pada proses, dan perbaikan berkelanjutan memberikan pengaruh yang positif dan signifikan terhadap efektivitas sekolah. Selain itu, dengan adanya kemandirian setiap sekolah, secara tidak langsung juga memberikan pengaruh yang positif dan signifikan terhadap efektivitas sekolah. Hasil pemodelan ini menunjukkan nilai Predictive Relevance (Q<sup>2</sup>) sebesar 0.965, artinya model ini memiliki Predictive Relevance yang baik.

scholarly journals THE DETERMINANTS OF PURCHASE INTENTION ON COUNTERFEIT SPORTSWEAR

2017 ◽  
pp. 13-26
Author(s):  
Eugene Aw Cheng Xi ◽  
Kenny Teoh Guan Cheng
Keyword(s):  
Purchase Intention ◽  
Structural Equation ◽  
Reasoned Action ◽  
Cross Sectional Study ◽  
Subjective Norms ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Sectional Study ◽  
Cross Sectional

This study looks into the determinants of purchase intention on counterfeit sportswear based on Theory of Reasoned Action. This is a cross-sectional study and purposive sampling was applied. Survey data was collected from 200 respondents aged below 30. Using Partial Least Square Structural Equation Modeling (PLS-SEM), result indicated that attitude influences purchase intention on counterfeit sportswear, where attitude is predetermined by materialism and subjective norms but not integrity. Creating an environment which disfavor the attitude towards counterfeits is important in curbing counterfeits consumption issue.

scholarly journals The Determinant of Takaful Acceptance: Theory of Reasoned Action Approach

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Fuad Hasyim
Keyword(s):  
Structural Equation ◽  
Theory Of Reasoned Action ◽  
Reasoned Action ◽  
Subjective Norms ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Reasoned Action Approach ◽  
Low Literacy ◽  
Islamic Insurance

Indonesia has great potential for Islamic insurance (takaful) based on the ratio of GDP. But still very few Indonesians, who have used Islamic insurance as a form of risk management and financial planning. This can be seen from the data, Indonesia has low literacy index and financial inclusion, mainly on conventional insurance (15.8% literacy, 12.1% inclusion) and Islamic insurance (2.51% literacy, 1.92 inclusions). This study aims to reveal why the low of Islamic insurance acceptance in Indonesia. This research uses a quantitative method, using the Theory of Reasoned Action Approach (TRA). The TRA construct identifies the effect of Attitude and Subjective Norms on Behavior through Intention. TRA constructs can be measured using the Structural Equation Modeling method with Partial Least Square (SEM-PLS). The results found that acceptance of Islamic insurance is influenced by attitude and subjective norms. Technically, either directly or indirectly, attitude variables affect the behavior through intention (sig. 0,000) or subjective norms variable affect to behavior through intention (Sig. 0,003

scholarly journals PENGARUH PROFESIONALISME DAN KOMPETENSI PENGAWASAN INTERNAL TERHADAP KUALITAS AUDIT PADA INSPEKTORAT PROVINSI BANTEN

2020 ◽  
Vol 3 (2) ◽  
pp. 142-154
Author(s):  
Ulvia Fadilah ◽  
Eka Mahmudin S
Keyword(s):  
Structural Equation ◽  
Audit Quality ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Provincial Government ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Research Questions ◽  
Internal Supervision

This study aimed to examine the effect of professionalism and competence of internal supervision on audit quality at the Banten Provincial Government Inspectorate. This research developed a theoretical framework as a basis for hypotheses, to answer research questions consisting of how professionalism influences audit quality, and how competence influences audit quality. The samples of this study were 83 Government Internal Examiners (APIP) at the Inspectorate of Banten Province. This research used census method. The data used are primary data collected through questionnaires. Data analysis method to test hypotheses was Structural Equation Modeling (SEM) analysis using Partial Least Square (PLS). The results of this study indicate that: (1) professionalism hada positive and significant effect on audit quality, and (2) Competence had a positive and significant effect on audit quality.

scholarly journals PENGARUH RELIGITAS, KUALITAS LAYANAN DAN TRUST TERHADAP LOYALITAS NASABAH BANK SYARIAH DI KOTA BOGOR

2018 ◽  
Vol 17 (2) ◽  
pp. 189
Author(s):  
Soegeng Wahyoedi ◽  
Hery Winoto
Keyword(s):  
Service Quality ◽  
Structural Equation ◽  
Islamic Law ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Islamic Banking ◽  
Islamic Bank ◽  
The Government

ABSTRACT The role of Islamic banking in the national economy becomes more strategic as the government is facing fiscal limitation in funding the development. The growth of Islamic banking, a bank managed by implementing the principles of Islamic law, has not been satisfactory. This can be examined by referring to the role of Islamic banking in national banking which is  till in the rate of less than 5 percent. This research aims to observe the influences of religiosity and service quality on trust and customer loyalty, as well as to observe the influence of trust on customer loyaltyof Islamic Bank in Bogor. By collecting 76 samples of Islamic bank customers in Bogor and utilizing structural equation modeling partial least square (SEM-PLS) as the technique of analysis, it is revealed that the aspects of religiosity and service quality are influential on loyalty if it is supported by trust. Meanwhile, the trust itself has a positive influence on loyalty. The finding implies that to increase the loyalty of Islamic bank customers, customer trust should be built. 

scholarly journals Faktor-Faktor yang Mempengaruhi Kepatuhan WPOP Pelaku E-Commerce di Kota Semarang pada Platform Online Marketplace Blibli.com

2020 ◽  
Vol 7 (1) ◽  
pp. 113-122
Author(s):  
Putri Dwi Indriyani ◽  
Prabowo Yudo Jayanto
Keyword(s):  
Structural Equation ◽  
Sampling Technique ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Online Marketplace ◽  
Analysis Technique ◽  
Online Trading ◽  
The City

Abstract - The development of online trading is based on the ease for businesses to promote their goods and does not require more costs because there is no need for a physical store. The activity of buying and selling goods and / or services through internet media is known as electronic commerce (hereinafter referred to as e-commerce).This study aims to analyze and obtain empirical evidence about the influence of the variable tax socialization, understanding of taxation, awareness of taxpayers, and tax sanctions on the compliance of e-commerce actors in the city of Semarang on the BliBli.com online marketplace platform. The population of this research is e-commerce individual taxpayers in the city of Semarang on the Blibli.com online marketplace platform. The sampling technique uses non-probability sampling with voluntary sampling method. Samples obtained were 65 respondents. The data analysis technique used is Structural Equation Modeling (SEM) analysis based on Partial Least Square (PLS) with SmartPLS 3.0 analysis tools. This study shows that tax socialization has a negative and not significant effect on the compliance of e-commerce actors in fulfilling tax obligations. Understanding taxation and awareness of taxpayers has a positive and significant effect and tax sanctions have a positive but not significant effect on the compliance of e-commerce actors in meeting tax obligations.Keywords: E-Commerce Taxpayer Compliance

scholarly journals The Effect of Trust on the Fishing Industry Supply Chain Performance in Rokan Hilir Regency Riau Province, Indonesia

2021 ◽  
Vol 934 (1) ◽  
pp. 012044
Author(s):  
E Yulinda ◽  
K Supian ◽  
M Saad
Keyword(s):  
Supply Chain ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Government Support ◽  
Equation Modeling ◽  
Supply Chain Performance ◽  
Fishing Industry ◽  
Financial Flow ◽  
The Relationship

Abstract This research was conducted in August-October 2020 in Rokan Hilir Regency, the largest central of the fishing industry in Riau Province, Indonesia. The research objective to analyse the effect of trust on the fishing industry supply chain performance in the regency. Respondents were set 270 fishing companies based on the Slovin formula. They were taken purposively in four fishing centres, namely Panipahan (Pasir Limau Kapas district), Bagansiapiapi (Bangko), Kubu Babussalam, and Sinaboi. Collecting data using a closed questionnaire, containing a number of statements measured by a 7-point Likert scale. The data collected includes trust (credibility, top management capability, and government support), and supply chain performance (smooth of goods flow, financial flow, and information flow). Data analysed using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with the help of SmartPLS 3.3 software. The results showed that the trust has a positive and significant effect on the fishing industry performance in Rokan Hilir. This happens because the relationship between fellow entities of fishing industry supply chain occurs based on trust. The relationship between fishing companies (fisherman) and tauke (fish collectors, agents, and exporters) is based on patron-client ties, while the relationship between fellow tauke is based on family/blood ties. Both types of relationships have existed for years.

scholarly journals Effect of eWOM, Ease of Use, Trust on Purchase Decision (Case Study on Blibli.com)

2021 ◽  
Vol 12 (3) ◽  
pp. 446
Author(s):  
Vivian Angel ◽  
Moses Natadirja
Keyword(s):  
Structural Equation ◽  
Sampling Technique ◽  
Sem Analysis ◽  
Ease Of Use ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Purchase Decisions ◽  
Positive Effect

<div class="WordSection1"><p><em>The purpose of this study was to determine: 1) Whether eWOM has a positive effect on purchase decisions, 2) Does Ease of Use have a positive effect on purchase decisions, 3) Does trust have a positive effect on purchase decisions. Data collection in this study was carried out using a questionnaire distributed online to Blibli users. The number of respondents used in this study is 100 respondents. The sampling technique used in this study is non-probability sampling by relying on judgmental sampling. Partial least square-structural equation modeling (PLS-SEM) analysis was performed using the SmartPLS 3.0 program to analyze the data. The findings of this study are that eWOM, Ease of Use and Trust have a positive effect on purchase decisions. The contribution of this research can provide input to the Blibli company to better maintain and manage ease of use, trust and electronic word of mouth so that Blibli users can use Blibli more freely and comfortably so that transactions carried out in Blibli can run more smoothly and safely, which is then will give Blibli an advantage as a player in Internet-based transaction systems because it is a fast paced industries that can change in a matter of time.</em></p></div><em><br clear="all" /></em>

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 GOOD GOVERNANCE TERHADAP KINERJA KEUANGAN PEMERINTAH KOTA PAREPARE DENGAN BUDAYA SIRI’ SEBAGAI PEMODERASI

2021 ◽  
Vol 3 (2) ◽  
pp. 126-133
Author(s):  
Imran Rosadi ◽  
Haeruddin Saleh ◽  
Chahyono Chahyono
Keyword(s):  
Structural Equation Modeling ◽  
Financial Performance ◽  
Structural Equation ◽  
Direct Relationship ◽  
Good Governance ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Alternative Method ◽  
The Government

Tujuan dari penelitian ini dalam rangka mengkaji dan menganalisis pengaruh pengaruh variabel Akuntabilitas, variabel Transparansi dan variable Partisipasi terhadap Kinerja Keuangan Pemerintah Kota Parepare. pengaruh Akuntabilitas, Transparansi dan Partisipasi yang di moderasi oleh Nilai Dasar Budaya Siri’ terhadap Kinerja Keuangan Pemerintah Kota Parepare,  Peneltian ini bersifat deskriptif kuantitatif menggunakan metode Struktural Equation Modeling (SEM) dengan metode alternatif menggunakan Partial Least Square (PLS)  melauii aplikasi Smart-PLS 3.2.9.  Hasil peneltian ini menunjukkan bahwa Akuntabilitas berpengaruh tidak signifikan dan juga tidak memiliki hubungan langsung dangan Kinerja Keuangan Pemerintah Daerah Kota Parepare, Transparansi berpengaruh signifikan dan juga memiliki hubungan secara  langsung terhadap Kinerja Keuangan Pemerintah Daerah Kota Parepare, Partisipasi berpengaruh tidak signifikan dan juga tidak memiliki hubungan langsung dangan Analisis Kinerja Keuangan Pemerintah Daerah Kota Parepar, Akuntabilitas berpengaruh tidak signifikan dan juga tidak memiliki hubungan langsung dangan Kinerja Keuangan Pemerintah Daerah Kota Parepare walaupun di Moderasi oleh Nilai-nilai dasar budaya Siri’, Transparansi berpengaruh signifikan dan juga memiliki hubungan langsung dangan Kinerja Keuangan Pemerintah Daerah Kota Parepare setelah dimoderasi Nilai-nilai dasar budaya Siri’. Partisipasi berpengaruh signifikan dan juga memiliki hubungan langsung dangan Kinerja Keuangan Pemerintah Daerah Kota Parepare setelah dimoderasi oleh Nilai-nilai dasar budaya Siri’. This study aims to examine and analyze the influence of Accountability, Transparency, and Participation on the Financial Performance of the Government of Parepare City. The influence of Accountability, Transparency and Participation which is moderated by Siri’ cultural basic values on financial performance of the government of parepare city. This research is descriptive quantitative using the Structural Equation Modeling (SEM) method with an alternative method using Partial Least Square (PLS) through the Smart PLS 3.2.9. The results of this study indicate that accountability has no significant effect on and also does not have a direct relationship with the Financial Performance of the Government of Parepare City transparency has a significant effect on and also has a direct relationship to the Financial Performance of the Government of Parepare City, participation has no significant effect on and also does not have direct relationship with the Financial Performance of the Government of Parepare City, Accountability has no significant effect on and also has no direct relationship with the Financial Performance of the Government of Parepare City even though it is moderated by the basic values Siri' culture transparency has a significant effect on and also has a direct relationship with the Financial Performance of the Government of Parepare City after moderated by the basic Siri' culture. Participation has a significant effect on and also has a direct relationship with the Financial Performance of the Government of Parepare City after moderated by the basic values Siri’ culture.

Sign in / Sign up

Export Citation Format

Share Document