scholarly journals PENGARUH ETIKA KERJA ISLAM TERHADAP SIKAP AKUNTAN DALAM PERUBAHAN ORGANISASI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING

2018 ◽  
Vol 7 (4) ◽  
pp. 441-471
Author(s):  
Astri Fitria

The objective of the study is to analyze the impact of Islamic work ethic toward accountant attitude lo changing organization with commitment organization as a variable intervening. Population for this research is all of intern accountants, education accountants and accountant staf working Islam-organization basic in Indonesia. Data were collected via questionnaires. A total of 295 accountants were responded to this research. Data were analyzed by using Structural Equation Model (SEM).The result of the analysis support four hypotheses proposed in this research, there are; Islamic work ethic positive impact affective commitment, continuance commitment and normative commitment; Islamic work ethic positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; affective commitment positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; there is a negative impact between continuance commitment to cognitive, affective and behavioral tendency from attitude toward changing organization; normative commitment positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; affective commitment mediated  Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization; continuance commitment mediated Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization; normative commitment mediated Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization.

2016 ◽  
Vol 7 (4) ◽  
pp. 441
Author(s):  
Astri Fitria

The objective of the study is to analyze the impact of Islamic work ethic toward accountant attitude lo changing organization with commitment organization as a variable intervening. Population for this research is all of intern accountants, education accountants and accountant staf working Islam-organization basic in Indonesia. Data were collected via questionnaires. A total of 295 accountants were responded to this research. Data were analyzed by using Structural Equation Model (SEM).The result of the analysis support four hypotheses proposed in this research, there are; Islamic work ethic positive impact affective commitment, continuance commitment and normative commitment; Islamic work ethic positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; affective commitment positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; there is a negative impact between continuance commitment to cognitive, affective and behavioral tendency from attitude toward changing organization; normative commitment positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; affective commitment mediated  Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization; continuance commitment mediated Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization; normative commitment mediated Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization.


2013 ◽  
Vol 7 (3) ◽  
pp. 165 ◽  
Author(s):  
Amin Wahyudi ◽  
Tulus Haryono ◽  
Asri Laksmi Riyani ◽  
Mugi Harsono

The objective of this study is to examine the impact of work ethics on performance using job satisfaction and affective commitment as mediating variables. The variables used include the dimensions of multidimensional work ethic profile (independent variable), job satisfaction and affective commitment (mediating variables), and performance (dependent variable). The survey research design was applied to meet the objective of this study, with 400 questionnaires had been sent to the lecturers in Central Java. The Structural Equation Model (SEM) was adopted to test some hypotheses developed in this study. The findings, based on the response rate of 76% (304 of the 400) of the questionnaires successfully collected and ready for analysis, are that not all dimensions of multidimensional work ethic profile directly influence the task performance, of the dimensions of  multidimensional work ethic profile, only the dimension of hard work directly and significantly influence the task performance, job satisfaction mediates some of the dimensions of multidimensional work ethic profile on the task performance, and affective<br />commitment do not mediate the influence of all dimensions of multidimensional work ethic profile on the task performance.


Author(s):  
Siti Aminah Caniago ◽  
Denny Mustoko

The purpose of this research is to analyze the effect of Islamic work ethics on job satisfaction, turnover intentions and organizational commitment and its three dimensions: affective commitment, continuance commitment and normative commitment. This method of analysis used a simple regression to determine the relationship of independent variables and dependent variables. The analysis used descriptive analysis to present the main characteristic of the samples. Islamic work ethic used instrument developed by Ali, job satisfaction was measured by Dubinsky and Harley’s instruments, organizational commitment used instrument by Bozeman, Perrine, Meyer and the turnover intentions adapted by previous research, Home and Griffith. The collected data was tabulated and analyzed using softwareStatistical Pakage for the Social Sciences (SPSS)16.0. This research selects 10 Islamic microfinances in Pekalongan city.  Results show that Islamic Work Ethic is positive significant related to job satisfaction, affective commitment, continuance commitment, normative commitment, and negative influence related to turnover intention variable. From this research, the application of Islamic Work Ethics was a solution to job satisfaction and organizational commitment and less contributes to turnover intention.


2018 ◽  
Vol 7 (1) ◽  
pp. 94
Author(s):  
Öznur Tulunay Ateş ◽  
Neslin İhtiyaroğlu

This research aims to investigate the relationship of stress and organizational commitment in employees with meta-analysis method. In the literature review, 22 studies and 42 comparisons were found which meet the determined criteria. “Fisher z” value was used to calculate impact size values and impact direction and overall impact of the research were analysed with random impact model. As a result of the analysis; it was determined that stress have a weak positive relationship impact on organizational commitment. In addition, it was also determined that there is a negative and weak relationship impact between stress and affective commitment; positive and weak relationship impact between stress and normative commitment and positive and small relationship impact between stress and continuance commitment in employees. In the research, it was seen that the impact of stress on organizational commitment vary according to the sector that employees work in. ın the analyses, it was determined that there is a positive impact in health and tourism and a negative impact in education and the impact size is weak in health and small in tourism and education. Based on the research results, it can be said that new researches are required about how and why the relationships between stress and organizational commitment in employees vary.


El Dinar ◽  
2018 ◽  
Vol 5 (1) ◽  
pp. 17
Author(s):  
Irsad Andriyanto ◽  
Haerudin Haerudin

The aim of this this study is to uncover the impact of Islamic Work Ethics on Attitude toward Change trough organizational commitment as mediating variable. CEO of BPRS (Bank Pembiayaan Rakyat Syariah) in Indonesia was asked to express their opinion about the statements in the questionaire. Structural Equation Modelling (SEM) was used to analyze the complect relationship in the model aided by Visual Partial Least Square (VPLS) software.The results indicated that there is no direct effect from Islamic work ethics on attitude toward change. The interested finding in this research showed that organizational commitement mediated Islamic work ethic in only one dimension, affective commitment. The implication of this research is that management need to develop the application of Islamic work ethic to increase organizational commitment, so that can bring up attitude of employees ready to face change even if only on affective dimension only.


Author(s):  
Chih-Wei Lin ◽  
Wei-Ming Chen ◽  
Wei Peng Tan ◽  
Su-Shiang Lee ◽  
Wen-Hua Yang

Objective - This study aims to construct a model for the willingness to develop sports tourism, using the factors of place attachment, the impact of sports tourism, attitude and willingness to develop sports tourism. Methodology/Technique - The study gathers data via questionnaires. Following this, purposive sampling is used to distribute the questionnaires and the collected data is analysed using descriptive statistics, confirmatory factor analysis and a structural equation model. Findings - Once the aforementioned analysis is conducted, the following conclusions were drawn. First, the model construction fits well. Second, the factor of place attachment has a significant positive influence on the perceived impact of sports tourism. Both the positive perception of sports tourism and the attitude for developing sports tourism have a positive impact on willingness to develop sports tourism. Contrary to this, negative perceptions of sports tourism have a negative impact on the attitude to develop sports tourism, although it has no significant impact on the willingness to develop sports tourism. Novelty - This study demonstrates that the higher the degree of place attachment associated with the inhabitants of Taiwan, the greater recognition there is of the impact of sports tourism. The most important finding of this study is that this positive impact enhances the attitude and willingness of inhabitants to develop sports tourism. The study also develops some practical strategies based on the study results. Type of Paper: Empirical Keywords: Place Attachment; Willingness; Sports Tourism; Tourism Impact. JEL Classification: Z30, Z39.


Author(s):  
Yinan Yang ◽  
Yingying Meng ◽  
Pengtao Dong

This paper explores and tests the impact of health and security on the participation of Chinese older people using data from the China Longitudinal Ageing Social Survey (CLASS) in 2014. Based on the framework of Active Ageing, the exogenous latent variables “health” and “security” are assumed to directly affect the endogenous latent variable “participation”, and indirectly affect it via mediating the function of “willingness”. The estimation results of the structural equation model show that health has a significant positive impact, while security has a significant negative impact on participation. In addition, health and security can significantly enhance the willingness of older people to participate. After the opposite effects of health and security are offset, their net effect on participation is generally negative. According to these empirical results, this paper concludes that the optimization of health coupled with the moderation of security level is more beneficial for promoting the participation of older people.


2022 ◽  
Vol 18 (1) ◽  
pp. 0-0

This study examined the impact of E-CRM on customer loyalty with the mediating effect of customer satisfaction in the banking industry. Customer satisfaction is important for loyalty because when the customers are satisfied with the services offered by their service providers, the relationship gets stronger which further leads to positive word-of-mouth. The data was collected using purposive sampling from 836 banks’ customers who were using E-CRM services and the data was analyzed using structural equation model (SEM) through AMOS. The results revealed that E-CRM and customer satisfaction had a significant positive impact on customer loyalty and also customer satisfaction partially mediated the relationship between E-CRM and customer loyalty. This study would offer useful acumen to both academicians and marketers and would help the bank managers to improve the quality of the services provided to their customers.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Noufou Ouedraogo ◽  
Michel Zaitouni ◽  
Mohammed Laid Ouakouak

PurposeThe purpose of this study is to investigate the effects of leadership credibility on employees' behaviours and attitudes towards organisational change through the lens of employee commitment to change.Design/methodology/approachThe authors conducted a quantitative study in which 239 participants from diverse organisations participated.FindingsUsing structural equation modelling techniques, the results reveal that leadership credibility has a positive effect on both affective and normative commitment to change but a negative effect on continuance commitment to change. The authors also report that change success is positively impacted by affective commitment to change and negatively impacted by continuance commitment to change but is not significantly affected by normative commitment to change.Research limitations/implicationsThus, the authors contribute to closing a knowledge gap in change management theory while making practical recommendations for leading people during times of organisational transition.Originality/valueThis study sheds light on the role of leadership credibility and employee commitment during organisational change.


2017 ◽  
Vol 20 (1) ◽  
pp. 1
Author(s):  
Sri Vandayuli Riorini

Waralaba merupakan bentuk bisnis ritel khususnya restoran yang semakin berkembang dan menjanjikan. Persaingan menjadi semakin ketat ditambah masuknya franchisor asing. Loyalitas pelanggan merupakan kunci untuk memenangkan persaingan. Tujuan dari penelitian ini adalah untuk menganalisis Trust, Affective commitment, Continuance commitment terhadap Repurchase intention. Responden sebagai sampel dalam penelitian ini sebanyak 200 responden yang berkunjung ke restoran waralaba lokal, yang dipihih dengan menggunakan teknik Purposive sampling. Selanjutnya, metode analisis data menggunakan Teknik Structural Equation Model. Hasil penelitian menemukan bahwa seluruh Hipotesis yang dikemukakan dapat didukung, dimana (1) terdapat pengaruh positif Trust terhadap Affective commitment, (2) terdapat pengaruh positif Trust terhadap Continuance commitment, (3) terdapat pengaruh positif Affective trust terhadap Repurchase intention, (4) terdapat pengaruh positif Continuance commitment terhadap Repurchase intention, dan (5) terdapat pengaruh positif Trust terhadap Repurchase intention. Selanjutnya, ditemukan pula bahwa (1) Affective dan Continuance commitment merupakan variabel mediasi antara Trust dan Repurchase intention, dan (2) Continuance commitment merupakan faktor yang lebih kuat dalam mempengaruhi Trust, dan Repurchase intention dibandingkan Affective commitment. Untuk penelitian selanjutnya disarankan agar penelitian ini diterapkan pada jenis waralaba lokal lainnya, seperti department store, convenience store, specialty store, supermarket, dan hypermarket, serta menambahkan Service quality dan Customer satisfaction sebagai anteseden dari Trust dan Word-of-mouth sebagai konsekuensi dari Commitment.Franchising is a form of retail businesses, especially those of growing and promising restaurants. Competition is becoming more tightly multiplied by the entry of foreign franchisors. Customer loyalty is the key to win the competition. The purpose of this study is to analyze the trust, affective commitment, continuance commitment towards repurchase intention. Respondents as the sample of this study were 200 respondents who visited local franchise restaurants, chosen by using Purposive Sampling technique. Furthermore, the method of data analysis applies the Structural Equation Model techniques. The study finds that the entire hypothesis presented can be supported, where there are (1) a positive influence of trust towards affective commitment, (2) a positive influence of trust towards continuance commitment, (3) a positive affective trust towards repurchase intention, (4) a positive influence continuance commitment towards repurchase intention, and (5) a positive effect of trust towards repurchase intention. Furthermore, it is also found that (1) affective and continuance commitment is a mediator variable between the trust and repurchase intention, and (2) continuance commitment is a stronger factor in influencing the trust and repurchase intention than affective commitment. For further study, it is recommended that this research be applied to other types of local franchises, such as department stores, convenience stores, specialty stores, supermarkets and hypermarkets, as well as adding service quality and customer satisfaction as antecedents of trust and word-of-mouth as a consequence of the commitment


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