Digital Receipts of Online Transactions in the Reconciliation Process and the Preparation of Financial Reports

Introduction/Main Objectives: This research seeks to analyze the use of digital receipts and multi-platform e-commerces’ data integration and the influence they have on the process of reconciliation and the preparation of financial reports by micro, small, and medium-sized enterprises (MSMEs). Background Problems: The use of multi-platform online transactions requires the validation and conversion of the data, which can be an issue during the reconciliation process and the preparation of financial reports. The issue of the data’s integration is due to differences in the interfaces used for the multi-platform transactions and the MSMEs internal abilities. Novelty: The integration and treatment of online transactions via multi-platforms should an internal records or database for the MSMEs, the reconciliation process and preparing financial reports. Research Methods: This research uses a quantitative method with partial least squares structural equation modeling (PLS-SEM) analysis and descriptive analysis to reveal the reconciliation process and the conditions under which financial reports are prepared. Finding/Results: The problems of integrating data from various platforms into internal reports causes duplication of the internal reporting and a long reporting process and the chance of errors. The digital receipt is treated as proof of a manual transaction. Records’ duplication is a technical issue that causes delays in the processing time and reconciliation. None of the MSMEs have a machine-to-machine based (automized) reconciliation process. Conclusion: Transaction receipts from all the platforms affect the transactions’ recording, the reconciliation process, and the preparation of financial reports. Digital receipts provide high levels of confidence because of their completeness, accuracy, easiness, efficiency, simplicity, and suitability for use by MSMEs. The adoption of online sales and payments by MSMEs is highly effective, yet this has not been followed-up with the data’s integration into the reconciliation and accounting process for preparing financial reports.

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The relationship between online sale and customer value co-creation: The mediating role of e-satisfaction and e-trust

International Journal of Data and Network Science ◽

10.5267/j.ijdns.2021.2.005 ◽

2021 ◽

pp. 97-106 ◽

Cited By ~ 1

Author(s):

Tariq Khairo Issa Al Daabseh ◽

Ahmad Aljarah

Keyword(s):

Structural Equation Modeling ◽

Customer Value ◽

Structural Equation ◽

Equation Modeling ◽

Online Transactions ◽

Mediating Role ◽

Online Purchases ◽

Online Sales ◽

The Relationship

The aim of this research is to identify the relationship between online sale and customer value co-creation. In addition, to identify the mediating role of E-Satisfaction and E-Trust in the relationship between the online sale and customer value co-creation. This study selected a sample of 364 customers who shopped from the Modanisa website in Jordan, and a structural equation modeling (SEM) approach was applied in this study to suit the nature of the study and to achieve the desired goals. This approach is based on showing the variables' relationship with each other. In this study, the relationship between online sale and customer value co-creation was influenced by E-trust and E-satisfaction. As per the results have indicated the foregoing, the analysis exhibited a favorable relation between them. E-trust impacts online sale and customer value relationship CO-creation, E-satisfaction affects the connection between the customer and online sales value. In addition, this study proves that online transactions contribute to the CO-creation of customer value for Modanisa. The customer value of CO-creation is, however, influenced by online purchases by E-trust and E-satisfaction in the Modanisa site. The findings of the study show that consumers with the higher online sale are far more committed to rising customer value by enhancing E-trust and E-satisfaction.

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Faktor - Faktor yang Memengaruhi Perilaku Konsumen Produk Kosmetik Halal di Kota Bogor

Jurnal Manajemen dan Organisasi ◽

10.29244/jmo.v1i1.25370 ◽

2019 ◽

Vol 9 (1) ◽

pp. 59

Author(s):

Stevia Septiani ◽

Retno Indraswari

Keyword(s):

Women Workers ◽

Latent Variable ◽

Structural Equation ◽

Descriptive Analysis ◽

Sem Analysis ◽

Primary Data ◽

Equation Modeling ◽

Path Coefficient ◽

Purchasing Decisions ◽

Positive Effect

The halal cosmetics industry has a very potential trend both globally and nationally. In Indonesia, the halal cosmetics industry is one of the industries that contribute to the improvement of the Islamic economy. Along with the development of public knowledge about organic products that are environmentally friendly and do not contain animal ingredients, the demand of halal cosmetics products are increase.Unfortunately, the great potential of the halal industry cannot be used properly by local brand. This study aims to analyze some factors that related in halal purchasing decisions. The primary data collection in this study was carried out by purposive sampling method which is women workers. Data processing methods include descriptive analysis and Structural Equation Modeling (SEM) analysis with Partial Least Squares (PLS) approach. The results of SEM analysis shown that the Psychological latent variable has a direct positive effect to Purchasing, with a path coefficient of 0.603. Psychological aspects are a relevant factor in the halal cosmetic purchasing as halal using motifs could be reflect fulfillment an attractive confession as female workers.

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Analisis Transaksi Online Terhadap Kepercayaan Pembelian Dan Kepuasan E-Commerce Grab Indonesia Di Kota Pekanbaru

Jurnal Economica ◽

10.46750/economica.v8i1.30 ◽

2020 ◽

Vol 8 (1) ◽

pp. 125-138

Author(s):

Siti Aisyah ◽

Zulkarnain ◽

Kasman Arifin

Keyword(s):

Structural Equation ◽

Quantitative Methods ◽

Analysis Data ◽

Sem Analysis ◽

Coefficient Of Determination ◽

Equation Modeling ◽

Online Transactions ◽

Descriptive Research ◽

Relationship Of

Business opportunities for buying and selling that previously could only be done in supermarkets, malls, shops, or markets called offline businesses can now be done using online media by creating sales websites or by using social networking media. This study aims to determine the Analysis of Online Transactions Against Purchase Trust and Grab E-commerce Satisfaction in Pekanbaru City. The population taken in this study is from the Districts in Pekanbaru City, namely the Districts of Tampan, Marpoyan Damai, Pekanbaru City and Bukit Raya, with a total of 548,730 inhabitants. The method used in this study uses quantitative methods with causal and descriptive research designs. And testing the hypothesis in this study using Structural Equation Modeling (SEM) analysis. Data collection techniques are done by interview and questionnaire. The results of this study indicate that the coefficient of determination obtained value of 0.760. This means that 76% of purchasing confidence variables are obtained from online transactions consisting of security, privacy, brand name, word of mouth, good experience and quality of information. The e-commerce satisfaction variable was 0.815. This means that 81.5% of e-commerce satisfaction variables are approved by online transactions and purchase confidence. While the partial test relationship of H1, H2, H5, H6, H7, H8, H8, H10, H11, H12, H13, have a positive and significant effect. While H3, H4 and H10 have a positive and not significant effect

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The Effect Analysis of Emotional Intelligence and Work Environment on Employee Performance with Organizational Commitment as Intervening Variables in PT Berkat Bima Sentana

Budapest International Research and Critics Institute (BIRCI-Journal) Humanities and Social Sciences ◽

10.33258/birci.v3i3.1084 ◽

2020 ◽

Vol 3 (3) ◽

pp. 1552-1563

Author(s):

Yusuf Ronny Edward ◽

Kuras Purba

Keyword(s):

Emotional Intelligence ◽

Organizational Commitment ◽

Work Environment ◽

Structural Equation ◽

Employee Performance ◽

Descriptive Analysis ◽

Sampling Technique ◽

Sem Analysis ◽

Equation Modeling ◽

Effect Analysis

This study aims to determine the effect of emotional intelligence and work environment on employee performance through organizational commitment at PT. Berkat Bima Sentana. This research was conducted at PT. Berkat Bima Sentana which lasts for 6 (six) months, starting from August 2019 to January 2020. This study uses a quantitative associative method with structural equation modeling (SEM) analysis tools. The sampling technique used is proportional stratified random sampling using the Slovin formula. The respondents of this study were employees at PT. Berkat Bima Sentana as many as 98 people. The instrument used was a questionnaire to collect data on variables of emotional intelligence, work environment, organizational commitment and employee performance variables. Descriptive analysis results for the variables of emotional intelligence, work environment, organizational commitment and employee performance at PT. Berkat Bima Sentana, it is in the good category. Based on SEM analysis, emotional intelligence and work environment have a positive and significant impact on employee performance through organizational commitment at PT. Berkat Bima Sentana. Contributions from the variables of emotional intelligence, work environment and organizational commitment explain variable employee performance by 0.818 or 81.8%. The remaining 0.182 or 18.2% is influenced by other independent variables not examined in this study.

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ANALISIS PENGARUH KEPADATAN PERMUKIMAN TERHADAP PELAYANAN INFRASTRUKTUR DI KOTA BANDA ACEH

Jurnal Arsip Rekayasa Sipil dan Perencanaan ◽

10.24815/jarsp.v1i4.12464 ◽

2018 ◽

Vol 1 (4) ◽

pp. 138-147

Author(s):

Fajar Mustika ◽

Muhammad Isya ◽

Ashfa Achmad

Keyword(s):

Structural Equation ◽

Descriptive Analysis ◽

Sem Analysis ◽

Equation Modeling ◽

Use Of Space ◽

Head Of Household ◽

Negative Effect ◽

Infrastructure Services ◽

Banda Aceh

Service infrastructure related to population density and space usage. This is due to the increasingly crowded population can affect the decrease in public spending per capita, so the quality of public services declined. The purpose of this study was to analyze the effect of settlement density on infrastructures service in Banda Aceh City. The statistical method used is descriptive analysis and Structural Equation Modeling (SEM) analysis through AMOS software. This research was conducted for three weeks by distributing questionnaires to 100 respondents who are head of household domiciled in Banda Aceh City. Based on the result of research, it is found that the density of settlement has negative effect to infrastructure service. This is indicated by the coefficient value of -0,180. The more dense a settlement the infrastructure service in the settlement is less good. The density of settlements negatively affected the use of space with a coefficient value of -0,160. The higher the density of the settlements, the use of space is less good. Spatial use has positive and significant effect on infrastructure service, with coefficient value of 0,471. The better the use of space in a settlement will be better also infrastructure services in the settlement. Improving the quality of infrastructure services due to the use of space is very significant.

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Teknologi E-commerce dan Pengalaman Konsumen

JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) ◽

10.31289/jkbm.v7i2.4623 ◽

2021 ◽

Vol 7 (2) ◽

pp. 139-148

Author(s):

Dera Thorfiani ◽

Senny Handayani Suarsa ◽

Bheben Oscar

Keyword(s):

Structural Equation ◽

Quantitative Method ◽

Descriptive Analysis ◽

Customer Experience ◽

Equation Modeling ◽

Future Research ◽

Consumer Experience ◽

Independent Variables ◽

Intervening Variables ◽

Significant Direct Effect

This study aims to determine the descriptive analysis of each variable: e-commerce technology, independent variables; customer experience, the dependent variable; and e-commerce platform; the intervening variables are then analyzed how the direct or indirect influence of the independent variables, e-commerce technology, on the dependent variable, consumer experience, when using the e-commerce platform as an intervening variable. The quantitative method is used in this study. Based on the results of factor analysis and Structural Equation Modeling (SEM) data processing, using SPSS 23 and SMART-PLS software, the results are: 1) e-commerce technology variables indirectly have a positive and significant effect on customer experience when accessing the e-commerce platform, 2) the e-commerce technology variable has a positive and significant direct effect on customer experience. The area in this study is still limited because it merely covers Bandung Raya and is not specific for the assessment of the e-commerce platform used. For future research, the scope of research can be expanded, and the e-commerce platform used can be more specific to certain platforms so that more detailed results can be obtained

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The Influence of Tourists’ Motivation on Intention to Revisit at The Traditional Village of Prai Ijing, Waikabubak, West Sumba, East Nusa Tenggara

E-Journal of Tourism ◽

10.24922/eot.v6i2.53750 ◽

2019 ◽

pp. 303

Author(s):

Fransiska Fila Hidayana ◽

I Gusti Ayu Oka Suryawardani ◽

Agung Suryawan Wiranatha

Keyword(s):

Structural Equation ◽

Hypothesis Test ◽

Descriptive Analysis ◽

Sem Analysis ◽

Equation Modeling ◽

Pull Factors ◽

Push And Pull Factors ◽

Tourist Satisfaction ◽

Push And Pull ◽

Intention To Revisit

Push and pull factor as motivation for travelling are the components that influence tourist perception about tourist attraction related to the level of tourist satisfaction. Motivation also able to encourage tourist to revisit. Prai Ijing Traditional Village is one of the tourist attractions and cultural sites which is located in Waikabubak, West Sumba, NTT. It has unique culture, strategic location, therefore visited by many visitors. The purpose of this study is to determine the effect between motivation, tourist satisfaction and intention to revisit the village. The research method, the population of this research are domestic and foreign tourists visiting the Prai Ijing Traditional Village. The samples of this research is 100 visitors as the respondent, by using accidental sampling. The data were analyzed by Structural Equation Modeling (SEM) using SmartPLS software version 3.0 and qualitative descriptive analysis to describe the characteristics of respondents, interpretate the results of SEM analysis, and reveal the result of research hypothesis test. The results showed that push and pull factors had significant effect on tourist satisfaction. Tourist satisfaction had significant effect on the intention to revisit. The push and pull factors did not had significant effect on the intention to revisit. Pull factors had significant effect than push factors on tourist satisfaction. Therefore, the pull factors need to be maintained and improved in order to be able to provide optimal satisfaction. The management and local communities are expected to increase the diversity of attraction and tourist activities, provide unique and innovative cultural tourism products, and maintain local wisdom and cultural assets as the main attention for tourists to visit the Prai Ijing Traditional Village Keywords: tourist motivation, satisfaction, revisit intention, SEM

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COSO-based internal control: efforts towards good university governance

Journal of Islamic Accounting and Finance Research ◽

10.21580/jiafr.2020.2.1.4773 ◽

2020 ◽

Vol 2 (1) ◽

pp. 27

Author(s):

Rahman El Junusi

Keyword(s):

Community Service ◽

Internal Control ◽

Structural Equation ◽

Descriptive Analysis ◽

Sem Analysis ◽

Institutional Transformation ◽

University Governance ◽

Equation Modeling ◽

Educational Institutions ◽

Analysis Technique

Purpose - The purposes of this study are to determine the implementation of internal control, to determine the application of good university governance, and to determine the effect of internal control on good university governance.Method - The research design is a survey with a quantitative approach. The object of research is UIN Walisongo that has carried out an institutional transformation. The population in this study is all structural officials at UIN Walisongo with 184 people in total. From the distribution of questionnaires, 106 questionnaires were obtained. The analysis technique used is descriptive analysis and Structural Equation Modeling (SEM) analysis with the AMOS program.Result - The results showed that the application of internal control was carried out in the good category, the application of university governance was in the very good category, and internal control had a significant effect on good university governance.Implication - The result of the study provide further confirmation of internal control with good university governance. This study, carried out in one educational institutions, therefore more educational institutions are needed to be examined so that the result can be generalized.Originality - The research focuses on educational institutions that specialize in teaching, research and community service. Especially the dimensions of risk analysis are generally discussed in profit organizations.

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THE INFLUENCE OF LEADERSHIP STYLE AND WORK ENVIRONMENT ON SOLDIER PERFORMANCE WITH WORK DISCIPLINE AS AN INTERVENING VARIABLE (CASE STUDY ON ESKORTA SHIP UNIT COMMAND FLEET II)

Jurnal Dinamika Manajemen dan Bisnis ◽

10.21009/jdbm.03.2.3 ◽

2021 ◽

Vol 3 (2) ◽

pp. 37-57

Author(s):

Andi Abdul Aziz ◽

Dedi Purwana ◽

I Ketut R. Sudiardhita

Keyword(s):

Structural Equation Modeling ◽

Work Environment ◽

Leadership Style ◽

Structural Equation ◽

Positive Impact ◽

Descriptive Analysis ◽

Sem Analysis ◽

Equation Modeling ◽

Sem Study

This study aims to examine the effect of leadership style and work environment on soldiers who are mediated by work discipline. This study used a quantitative method by distributing questionnaires to 260 respondents who were KRI soldiers in the Fleet II Commando Eskorta Ship Unit. The data from the questionnaire were analyzed descriptively and quantitatively. Descriptive analysis is used to describe respondents' characteristics and research variables based on the questionnaire results. In contrast, quantitative analysis is carried out using Structural Equation Modeling (SEM) study with the AMOS and SPSS programs. Based on the results of SEM analysis, it is concluded that leadership style has no significant effect on work discipline. In contrast, the work environment has a positive impact on work discipline. The results further show that the work environment and work discipline have a positive effect on the performance of the soldiers. At the same time, the leadership style does not affect the performance of the soldiers. In further testing, the results of the mediation test using the Sobel test show that work discipline engagement can mediate the influence of leadership style and work environment on performance. This can indicate that an increase in leadership style and work environment can improve work discipline, which in turn will enhance the performance of soldiers. However, this research still needs to be developed by adding other variables and also expanding respondents or changing the object or place of study. Keywords: Leadership Style, Work Environment, Work Discipline, Soldier Performance, Structural Equation Modeling (SEM).

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The Influence of Organizational Culture, Training and Communication toward Employee Performance in PT Multi Jaya Samudera

SIASAT ◽

10.33258/siasat.v5i3.68 ◽

2020 ◽

Vol 5 (3) ◽

pp. 40-50

Author(s):

Yusuf Ronny Edward ◽

Calen

Keyword(s):

Organizational Culture ◽

Structural Equation Modeling ◽

Structural Equation ◽

Employee Performance ◽

Descriptive Analysis ◽

Sampling Technique ◽

Sem Analysis ◽

Equation Modeling ◽

Performance Variables ◽

Independent Variables

This study aims to determine the effect of organizational culture, training and communication on employee performance at PT Multi Jaya Samudera. This research was conducted at PT Multi Jaya Samudera which lasted for 4 (four) months, starting from November 2019 to February 2020. This study uses a quantitative associative method with structural equation modeling (SEM) analysis tools. The sampling technique used is the census sampling. The respondents of this study were all employees of PT. Multi Jaya Samudera as many as 95 people. The instrument used was a questionnaire to collect data from organizational culture, training, communication and employee performance variables. Descriptive analysis results for organizational culture variables, training, communication and employee performance at PT. Multi Jaya Samudera is in the good category. Based on SEM analysis, organizational culture, training and communication have a positive and significant influence on the performance of the employees of PT. Multi Jaya Samudera. The contribution of organizational culture, training and communication variables explained the employee performance variable by 0.749 or 74.9%. The remaining 0.251 or 25.1% is influenced by other independent variables not examined in this study.

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