scholarly journals PERAN KARAKTERISTIK INFORMASI BROAD SCOPE DAN AGGREGATION SISTEM AKUNTANSI MANAJEMEN PADA KONDISI KETIDAKPASTIAN LINGKUNGAN DAN DESENTRALISASI SERTA PENINGKATAN KINERJA MANAJERIAL

2016 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Aulia Fuad Rahman Fuad Rahman

This research is aimed to: (1) Examine the effect of environmental uncertainty and decentralization on management accounting system (MAS) information characteristic of broad scope and aggregation, (2) Examine the effect of availability MAS information characteristic of broad scope and aggregation on managerial performance.The respondents are branch managers from 16 national banking which has spread in 21 big cities in Indonesia. Through mail survey, it is acquired 93 respondents which is put into data tabulation. The data analysis is done by using structural equation modeling with AMOS 4.0 programThe result of research shows 1hat availability of MAS information characteristic of broad scope and aggregation is needed in environmental uncertainty condition and decentralization organizalion struclure . The availability of information characteristic is also concluded that it can increase managerial performance.

2019 ◽  
Vol 9 (3) ◽  
pp. 255
Author(s):  
Izmi Dwira Eriani ◽  
Zaenal Fanani

This study aims to test mediating management accounting system in the relationship of the environmental uncertainty on managerial performance. This research processed primary data obtained using a questionnaire distributed to managers of business unit of companies in the industrial area of PT. Surabaya Industrial Estate Rungkut. The sample analyzed were 216 questionnaire, using the Slovin formula. The analytical tool used is Structural Equation Modeling with the Partial Least Square approach. The result showed that management accounting systems mediated the effect of environmental uncertainty on managerial performance.


2014 ◽  
Vol 5 (2) ◽  
pp. 184
Author(s):  
Susi Handayani ◽  
Hariyati Hariyati

AbstractSMEs need information systems that are reliable and competent entrepreneurial personality that will have an impact on managerial performance. Information reliable accounting system according Chenhall and Morris (1986) is one that has the characteristics of broad scope, timeliness, aggregation and integration. Information management accounting system that is broad scope is information that attention focus, quantification, and time horizon. Timeliness dimension has two sub dimensions, namely the frequency of reporting and speed of reporting. Dimensions aggregate is a summary of information by function, time periods, and the decision model. Integrated information reflects the lack of coordination between segments of one and the other subunits within the organization. This research is quantitative. This study uses analysis of causal relationships, that is how one variable affects changes in other variables. To analyze the data, this study uses analysis of Structural Equation Modeling (SEM) approach Partial Least Square (PLS).In data processing using software Warp PLS. The results showed that the Accounting Information Systems Management is broadscope, timeliness, integrated, and the aggregate effect on Managerial Performance is measured using an instrument of self-rating which is reflected in four indicators, namely increased revenue, cost savings, improved customer satisfaction and increased asset utilization. This shows that although SMEs are the type of business that is not great, but still requires a wide range of information, timely, integrated and comprehensive that can assist managers in making informed decisions that impact the increase managerial performance related to efficiency-related costs but still consider satisfaction customers thus increasing the income of the SMEs in environmental conditions of uncertainty. Keywords: SME, SIAM characteristics, Managerial Performance


2018 ◽  
Vol 7 (1) ◽  
pp. 33
Author(s):  
Budi Setyanta

This research aims to identify the role of involvement as a moderating variable in the model of customer loyality. The population in this study is the Xiaomi smartphone users in Yogyakarta. Data is collected through survey method that is guided by questionnaire. The data samples are 200 respondents to eligible the data analysis by structural equation modeling. The results indicate that the involvement moderates the effect of perceived quality, perceived price and after-sales service towards customer satisfaction.. Besides, the result is the involvement moderates the effect of customer satisfaction on customer loyalty. The results are used to develop strategies to effectively increase customer loyalty by designing a stimulus to increase customer loyalty considering the level of customer involvement.


<i>Abstract.—</i>In this paper, we describe a fishing ethic, conceptualized as Minnesota anglers’ normative beliefs regarding various stewardship behaviors. We use structural equation modeling to determine the extent to which angler’s value orientations, measured along an anthropocentric–biocentric continuum, can be used to predict social norms regarding angling and endorsement or opposition to the use of technological angling aids. Data were obtained from a statewide mail survey of Minnesota anglers conducted in the spring of 2003 (<i>n </i>= 457). Results show a modest, positive relationship between biocentric value orientations and stewardship norms and a modest, negative relationship between biocentric value orientations and support for the use of technological angling aids. Consistent with previous research, our results indicated that norms regarding angling may be positioned along a bio-anthropocentric continuum and support the use of the cognitive hierarchy as a framework for understanding and predicting anglers’ normative beliefs. Results further suggest fisheries managers interested in promoting stewardship could benefit from recognizing the underlying values that help guide our behavior regarding natural resources.


2017 ◽  
Vol 5 (1) ◽  
pp. 1 ◽  
Author(s):  
Yaser Salman Alsharar ◽  
Fadzil Shah bin Aziz ◽  
Che Azlan Bin Taib ◽  
Rushami Zien Yusoff

This research aims to investigate the effect of attitudes towards healthcare service quality on organisational performance among Saudi Arabian hospitals. The sample size comprises of 154 hospitals randomly chosen from 259 government hospitals in Saudi Arabia. For data analysis, the Partial Least Squares (PLS) structural equation modeling was used. In addition, this study found a positive and significant association between attitudes towards healthcare service quality and organisational performance. Eventually, this study provides some limitations and suggestions for future researchers.


2011 ◽  
Vol 41 (12) ◽  
pp. 1142-1155 ◽  
Author(s):  
Gang Chen ◽  
Daniel R. Glen ◽  
Ziad S. Saad ◽  
J. Paul Hamilton ◽  
Moriah E. Thomason ◽  
...  

2018 ◽  
Vol 8 (2) ◽  
pp. 79
Author(s):  
Linda Setiawati ◽  
Fivi Nurwianti ◽  
Grace Kilis

The aim of this research is to examine the impact of vigilant, devoted, and self-sacrificing personality styles on intimacy (engagement, communication, shared friends) among young adults in romantic relationships (dating/married). A total of 1000 respondents aged 20-40 years old completed questionnaires on personality styles (Personality Self-Portrait) and intimacy (Personal Assessment of Intimacy in Relationships). Data analysis using Structural Equation Modeling (SEM) shows a significant impact of self-sacrificing personality styles on engagement (γ = -0,511, p < 0,01) and communication (γ = -0,361, p < 0,01). There are also significant influences of vigilant (γ = -0,225, p < 0,05) and devoted personality styles (γ = 0,132, p < 0,05) to shared friends. The impact of self-sacrificing personality styles indicates the importance of both parties’ involvement in influencing their relationship. Besides, being too sensitive (vigilant personality styles’ characteristic) and having a sense of comfort in relationships with others (devoted personality styles’ characteristic) could influence how individuals engage in social relationships outside their romantic relationships. Key words: Intimacy, personality styles, romantic relationshipsAbstrak: Penelitian ini bertujuan melihat pengaruh ciri kepribadian vigilant, devoted, dan self-sacrificing, terhadap intimacy (engagement, communication, shared friends) pada dewasa muda yang sedang menjalin hubungan romantis (berpacaran/menikah). Sebanyak 1000 responden berusia 20-40 tahun mengisi alat ukur ciri kepribadian (Personality Self-Portrait) dan intimacy (Personal Assessment of Intimacy in Relationships). Hasil analisis menggunakan Structural Equation Modeling (SEM) menunjukkan pengaruh ciri kepribadian self-sacrificing yang signifikan terhadap engagement (γ = -0,511, p < 0,01) dan communication (γ = -0,361, p < 0,01). Selain itu ditemukan pula pengaruh ciri kepribadian vigilant (γ = -0,225, p < 0,05) dan devoted (γ = 0,132, p < 0,05) yang signifikan terhadap shared friends, juga pengaruh status hubungan yang signifikan terhadap communication (γ = 0,102, p < 0,01). Pengaruh ciri kepribadian self-sacrificing yang signifikan menekankan pentingnya keterlibatan kedua pihak dalam mempengaruhi kualitas hubungan mereka. Selain itu, kepekaan yang terlalu tinggi (karakteristik ciri kepribadian vigilant) dan rasa nyaman akan hubungan dengan orang lain (karakteristik ciri kepribadian devoted) dapat mempengaruhi individu dalam menjalin hubungan dengan lingkungan sosial di luar hubungannya.


Jurnal Varian ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 61-70
Author(s):  
Rini Anggriani ◽  
Anthony Anggrawan ◽  
Irwan Cahyadi

This study aims to determine the analysis of Structural Equation Modeling (SEM) of store atmosphere on Hedonic Value and Impulsive Buying of Consumers at the Majapahit Food Center. This type of research uses causality research with a sample of respondents who are consumers who visited at Majapahit Food Center Mataram. The sampling technique used the accidental sampling technique. The study population was 100 visitors to the Majapahit Food Center. Sampling using the accidental sampling technique. The data collection technique used a questionnaire with a Likert scale measuring instrument. The data analysis method used is a validity test, reliability test, using SPSS, and data analysis using Structural Equation Modeling (SEM) with AMOS. The results of the study stated that the store atmosphere has a positive and significant effect on Hedonic Value and the Store Atmosphere has a positive and significant effect on Impulsive Buying and Hedonic Value has a positive and significant effect on Impulsive Buying Consumers in the Majapahit Food Center Study.


2020 ◽  
Vol 9 (2) ◽  
pp. 122-131
Author(s):  
Wahyono Wahyono ◽  
Ulfa Nurjanah

The study aims to determine the influence of Experiential Marketing, quality of service, and customer satisfaction towards customer loyalty by developing a research model and 6 hypotheses filed in this study. The number of samples was 160 respondents, namely the customer of PT POS Indonesia (Persero) Semarang with incidental sampling through questionnaires. Data analysis using Structural Equation Modeling (SEM) of Software AMOS 21.0 based on data analysis results, it can be concluded that the model received good/fit and subsequent research results showed there were 3 hypotheses received and 3 hypotheses were rejected.


2021 ◽  
Vol 3 (2) ◽  
pp. 417
Author(s):  
Natasya Putri Himawan ◽  
Hendra Wiyanto

The purpose of this research is to analyze and find out the impacts of financial literacy and financial attitude towards financial satisfaction. This research uses primary data by spreading online google form questionaire, with non-probability sampling. The samples used in the research are Go-Pay users based in West Jakarta. There are 264 respondents in total, but the usable data was as many as 240 respondents. The data analysis technique used is Structural Equation Modeling (SEM) with Smart-PLS program version 3.3.2. The result of this study show that there is a positive positive impacts between financial literacy and financial attitude towards financial satisfaction of Go-Pay user in West Jakarta. Tujuan dari penelitian ini adalah untuk menganalisa dan mengetahui pengaruh dari financial literacy dan financial attitude terhadap financial satisfaction. Penelitian ini menggunakan data primer melalui proses pengumpulan data dengan cara membagikan kuisioner secara online menggunakan google form serta menggunakan metode non-probability sampling. Sampel dalam penelitian ini adalah pengguna Go-Pay yang berdomisili di Jakarta Barat. Data yang berhasil dikumpulkan berjumlah 264 responden, namun data yang dapat digunakan adalah sebanyak 240 responden. Teknik analisis data yang digunakan adalah Structural Equation Modeling dengan program Smart-PLS versi 3.3.2. Hasil dari penelitian ini menunjukkan bahwa terdapat pengaruh positif antara financial literacy dan financial attitude terhadap financial satisfaction pada pengguna Go-Pay di Jakarta Barat.


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