scholarly journals MODEL STRUKTURAL HUBUNGAN BUDAYA ORGANISASI, KOMPETENSI PENGGUNA, PENGENDALIAN INTERNAL DAN KUALITAS INFORMASI AKUNTANSI PEMERINTAH DAERAH

2018 ◽  
Vol 8 (1) ◽  
pp. 136
Author(s):  
Rima Rachmawati

Abstract. This study aims to prove the influence of organizational culture, usercompetence and internal control to the quality of Regional Financial ManagementInformation Sistem (abbreviation=SIPKD), and to also prove the quality of SIPKDrelationship to the quality of accounting information. Survey in Garut local governmentas many as 75 of SIPKD users. Data analysis using Structural Equation Modeling(SEM) with Partial Least Square approach (PLS). The SEM PLS consists of twoevaluation; inner model and structural model. The result of the research indicate thatthere is an effect of internal control on the creation of quality SIPKD, and qualitySIPKD can influence the creation of quality accounting information. While theorganization culture and user competence is not proven to influence the creation ofquality SIPKD. Research implications can solve the problem of accounting informationsistems, especially in the local government of Garut.


Author(s):  
Rejikumar G ◽  
Archana Ks

Objectives: The objective of this study was to examine the formation of wellness perceptions and satisfaction from antecedents that explain various attributes regarding service quality perceptions about doctors by patients. The topic is of contemporary relevance as health-care firms are reengineering their competencies to deliver personalized health services to for unmatched experience to develop long-term relationships with patients.Methods: Responses from 280 patients about service quality attributes of doctors, wellness perceptions, and their satisfaction are collected using a structured questionnaire. An exploratory factor analysis was performed using SPSS. 20 to identify significant dimensions of doctor’s service quality. The theoretical model developed with these dimensions, wellness perceptions, and patient satisfaction was estimated using partial least square-based structural equation modeling approach to test hypotheses about linkages among these constructs.Results: The dimension structure of doctor’s service quality contained constructs such as “price affordability of medicines,” “quality of diagnosis,” “interaction quality of doctor,” “appropriateness of tests prescribed,” and “quality of usage prescriptions.” These service quality dimensions of doctor significantly develop wellness perceptions and satisfaction among patients. Wellness perceptions act as a mediator in satisfaction development.Conclusions: Patient satisfaction and wellness perceptions are of primary importance in improving service quality in health care and to remain competitive. The health-care firms should train their professionals to interact with the patients more efficiently by adhering to the philosophy of patient centeredness in their service process.



2020 ◽  
Vol 5 (1) ◽  
pp. 57-72
Author(s):  
Enah Unayah

This study aims to examine the influence of internal control, personal technical skills, education programs and training on the performance of accounting information systems. The population in this study is the sub-section of administration in the Office of the Ministry of Religious Affairs in the Regency / City in Banten province with the research sample is the Head of Sub division of administration and application operator employees. The sampling method used is purposive sampling. The data in this study was obtained by distributing questionnaires directly to the respondents. Data in this research is analyzed by strcutural equation modeling (SEM) method, with Partial Least Square (PLS) approach. The results of this study indicate that internal control has a significant positive effect on the performance of accounting information systems, the ability of personal techniques has no significant effect on the performance of accounting information systems. While education and training programs have a significant positive effect on the performance of accounting information system.



2021 ◽  
Vol 17 (3) ◽  
pp. 1-20
Author(s):  
Nitika Sharma ◽  
Pooja Goel ◽  
Anuj Sharma

The purpose of this paper is to examine the antecedents of e-banking loyalty and evangelism via threefold construct of WEQUAL (usability, information quality, and service interaction) of public sector banks operating in India. Moreover, it also investigates the mediating role of consumers' trust on the website quality of these banks and their impact on e-banking loyalty and evangelism. The data was collected from 243 respondents through online questionnaire. In order to develop the model and test the hypotheses, partial least square structural equation modeling (PLS-SEM) was done through Smart PLS version 3.2.9. Results assert that website quality of banks positively influences the trust of consumers via usability, information quality, and service interaction. Also, consumer trust plays a mediation role between WEBQUAL constructs and e-banking loyalty and evangelism.



2021 ◽  
Vol 26 (5) ◽  
pp. 491-500
Author(s):  
Azmi Fitriati ◽  
Subuh Anggoro ◽  
Sri Harmianto ◽  
Naelati Tubastuvi

This study aims to examine the effect of user competence on system quality and user satisfaction with the use of the kindfull-digital character book apps. The quality of the system is measured by indicators of flexibility and accessibility. Then, user satisfaction affected the acceptance of a system. Survey method with quantitative measurements were used. Respondents where users of the application include teachers’ and parents. Data were collected using a questionnaire. The analysis technique used is Structural Equation Modeling - Partial Least Square. The results showed that user competence had an effect on system quality. Then, competent users improve system quality. Furthermore, the quality of the system can increase user satisfaction. Satisfied users will always use IS. Thus, resulted monitoring will also be more accurate, complete and timely. Based on these results, were suggested to increase the user's knowledge and skills. So, the quality of the system will improve. The perceived satisfaction will increase their use. Then, application usage training is needed to improve their competence. Thus, the quality of the system can be improved through flexibility and accessibility. The app interface design should be made more user-friendly by providing simple features, compliant content accompanied by interested display.



2021 ◽  
Vol 16 (1) ◽  
pp. 15-31
Author(s):  
Abrar Nawas ◽  
Yuswar Zainal Basri ◽  
Tatik Mariyanti ◽  
Zulhelmy Zulhelmy

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.



2021 ◽  
Vol 14 (2) ◽  
pp. 170-182
Author(s):  
Miftahuddin Miftahuddin ◽  
Retno Wahyuni Putri ◽  
Ichsan Setiawan ◽  
Rina Suryani Oktari

Variability of Sea Surface Temperature (SST) is one of the climatic features that influence global and regional climate dynamics. Missing data (gaps) in the SST dataset are worth investigating since they may statistically alter the value of the SST change. The partial least square-structural equation modeling (PLS-SEM) approach is used in this work to estimate the causality relationships between exogenous and endogenous latent variables. The findings of this study, which are significant indicators that have a loading factor value > 0.7 are as follows: i) sea surface temperature (oC) as a measure of the latent variable changes in SST, ii) wind speed (m/s) and relative humidity (%) as a measure of the latent variable of weather, and iii) air temperature (oC), long-wave solar radiation (w/m2) as a measure of climate latent variables. The size of the Rsquare value is influenced by the number of gaps. The results of the boostrapping show that the latent variables of weather and climate have a significant effect on changes in SST which are indicated by the value of tstatistics > ttabel. The structural model obtained Changes in SST (η) = -0.330 weather + 0.793 climate + ζ. The model shows that the weather has a negative coefficient, which means that the better the weather conditions, the lower the SST changes. Climate has a positive coefficient, which means that the better the climate, the SST changes will also increase. Rising sea surface temperatures caused by an increase in climate can lead to global warming, impacting El-Nino and La-Nina events.



2019 ◽  
pp. 322
Author(s):  
Rahman Rahman ◽  
I Gusti Ayu Oka Suryawardani ◽  
Agung Suryawan Wiranatha

The Sasak Sade Village is inhabited by a people from generation to generation. As a place that has been known and visited by many tourists, the management of the Sasak Sade Village offers traditional building house and daily activities of local people as tourist attractions. It is very important to have good quality services to increase revisit intention in the future. The purposes of this research were to determine service quality that influences tourist satisfactions and revisit intention in Sasak Sade Village. This study used 85 respondents of domestic tourists and a purposive sampling technique. The analysis used in this study was a structural equation modeling (SEM) by using Smart Partial Least Square (PLS) 3.0. This study tested two models namely outer model to predict the relationship between indicator and variable, and inner model to predict between two variables.  The results of this research were: 1) the service quality significantly influenced the tourist satisfaction at the Sasak Sade Village; 2) the tourist satisfaction significantly influenced their revisit intention at the Sasak Sade Village; and 3) the service quality significantly influenced  their revisit intention at the Sasak Sade Village. Keywords: Service Quality, Tourist Satisfaction, Revisit Intention



Author(s):  
Ni Wayan Novi Budiasni ◽  
Ni Made Sri Ayuni

Ensuring the confidence of customers and other stakeholders, LPD requires an internal control system, presentation of financial statements and accountability. The purpose of this research is to know the implications of the internal control system and the presentation of financial statements to accountability. This study used quantitative method, population of 149 LPD that is still operating and selected 60 lpd samples in Buleleng Regency.  Questionnaire as an instrument to collect research data. The analysis technique used is SEM (Structural Equation Modeling) with PLS (Partial Least Square) method. Based on the first hypothesis it appears that the relationship between internal control system variables and accountability of parameter coefficients 0.364 with a statistical t value of 4.056 greater than the table t value of 1,960 (4,056>1,960). Similarly, the second hypothetical relationship between the presentation of financial statements has a parameter coefficient value of 0.525 with a statistical t value of 6.362 greater than the table t of 1,960 (6,362>1,960). Based on the results of the study, it can be concluded that the internal control system is positively related to accountability, and the presentation of financial statements relates positively to accountability.



Author(s):  
Fransisca Debora ◽  
Hernadewita Hernadewita

The development of science and technology and the factors of the ASEAN economic community (MEA) which are supported by increasing industry 4.0, the government gives important responsibilities for universities to be able to produce human resources that can compete in that era. This affects universities to continue to improve in terms of the quality of learning, service quality, to provide satisfaction to students which has an influence on the productivity of higher education. In this regard, research was conducted on 120 samples of student respondents (active students, and alumni) who were used to provide information by distributing questionnaires processed by Structural Equation Modeling (SEM) - Partial Least Square (PLS). Based on the results of the analysis and discussion it can be concluded that service quality has a positive effect on student satisfaction and positively influences the productivity of higher education.



2022 ◽  
pp. 138-152
Author(s):  
Hilarius Bambang Winarko ◽  
I. Putu Setiasa Giri

The purpose of this study is to examine the effect of automation attributes in railway digital ticket payment toward the commuters' satisfaction and retention in railway transportation. Digital payment security is one of the essential qualities which was little discussed in determining public transportation service performance. This study used the partial least square structural equation modeling method study to measure the six effects indicated by the proposed research framework to fill the last research gap. The results showed two automation attributes, reliability and security, significantly influenced commuter satisfaction, supporting the behavioral theory as commuter satisfaction also substantially affected the commuters' retention attitude. This study revealed that the reliability factor was the most significant. The findings communicate important insight for local government in improving its railway transportation's quality of service. The study's scope was to train commuters who live in Jakarta metropolitan area and use the railway as their public or mass transportation.



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