scholarly journals Factors That Affect Taxpayer's Will To Follow Tax Amnesty Program

2018 ◽  
Vol 22 (3) ◽  
pp. 454
Author(s):  
Nanik Ermawati, Zaenal Afifi
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Sampling Method ◽  
Sampling Technique ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Testing Hypotheses ◽  
Tax Amnesty ◽  
Convenience Sampling

The purpose of this study is to analyze the factors that influence the willingness of taxpayers to take part in tax amnesty. The type of research used in this research is explanatory research which is testing hypotheses. The population used is an individual taxpayer at KPP Pratama Pati. The sampling technique used was convenience sampling method. The test equipment used is the Structural Equation Model (SEM) approach using an alternative method of Partial Least Square (PLS). The results showed that 1). the perception of taxpayers regarding tax amnesty does not affect the willingness of taxpayers to follow tax amnesty, 2). Taxpayer perception regarding tax amnesty does not affect the awareness of taxpayers, 3). The perception of taxpayers regarding tax amnesty does not affect tax knowledge, 4). The awareness of taxpayers influences the willingness of taxpayers, following tax amnesty, 5). Knowledge of taxation does not affect the willingness of taxpayers to take tax amnesty. 

scholarly journals Factors Affecting the Intention to Buy Halal Food by the Millennial Generation: The Mediating Role of Attitude

2019 ◽  
Vol 14 (2) ◽  
pp. 175 ◽  
Author(s):  
Lilis Mega Setiawati ◽  
Chairy Chairy ◽  
Jhanghiz Syahrivar
Keyword(s):  
Structural Equation Model ◽  
Purchase Intention ◽  
Structural Equation ◽  
Sampling Method ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Path Coefficient ◽  
Halal Food ◽  
The Relationship

<p>The increasing Muslim population in recent years has resulted in an increased demand for halal food. This study aims to determine the effect of religiosity, awareness of halal food, and attitude towards halal food on purchase intention by millennial generations. This research is quantitative research with survey analysis method. The data used in this study is primary data using a questionnaire as a research instrument. The researchers surveyed 230 Muslim respondents of millennial age at President University. The sampling technique used in this study is judgment sampling method. Data analysis was performed using Partial Least Square-Structural Equation Model (PLS-SEM) software, namely SmartPLS version 3.2.8. The hypotheses were tested through path coefficient, t-Significance, p-Value, and determination coefficient (R²). Based on the results of this study, it is found that: 1) halal awareness has a significant effect on attitude towards halal food, 2) religiosity, halal awareness and attitude towards halal food each has a significant effect on purchase intention of halal food and finally, 3) halal awareness as mediated by attitude towards halal food has an effect on purchase intention of halal food. Whereas the relationship between religiosity and attitude towards halal food and the relationship between religiosity and purchase intention of halal food as mediated by attitude towards halal food cannot be supported. The result of this research is useful to predict the future of the halal industry in Muslim-majority countries. It is recommended that food marketers should consider these elements when producing and preparing marketing campaigns for halal foods.</p><p><em><strong>Bahasa Indonesia Abstrak</strong>: Meningkatnya populasi Muslim akhir-akhir ini berakibat pada meningkatnya permintaan terhadap makanan halal. Studi ini dimaksudkan untuk mengetahui pengaruh religiositas, kesadaran terhadap makanan halal, dan sikap terhadap makanan halal, terhadap intensi membeli makanan halal di kalangan generasi milenial. Penelitian ini merupakan penelitian kuantitatif yang menggunakan metode survai. Data yang digunakan merupakan data primer yang diperoleh dengan menggunakan kuesioner sebagai instrumen penelitian. Sampel penelitian adalah 230 orang Muslim dari generasi milenial di President University. Teknik sampling yang digunakan adalah judgment sampling method. Analisis data dilakukan dengan menggunakan Partial Least Square-Structural Equation Model (PLS-SEM) software, yaitu SmartPLS version 3.2.8. Hipotesa penelitian diuji dengan melihat nilai koefisien jalur, nilai t, nilai p, dan koefisien determinsasi (R²). Berdasarkan hasil analisis data, ditemukan bahwa: 1) kesadaran halal mempengaruhi sikap terhadap makanan halal secara signifikan, 2) religiositas, kesadaran halal, dan sikap terhadap makanan halal, masing-masing memiliki pengaruh yang signifikan terhadap intensi membeli makanan halal, 3) sikap terhadap makanan halal memediasi pengaruh kesadaran halal terhadap intensi membeli makanan halal. Hasil penelitian juga memperlihatkan bahwa pengaruh religiositas atas sikap terhadap makanan halal tidak didukung data, demikian pula sikap terhadap makanan halal tidak memediasi pengaruh religiositas terhadap intensi membeli makanan halal. Hasil penelitian ini diharapkan bermanfaat untuk memperkirakan masa depan industri Halal di negara yang berpenduduk mayoritas Muslim. Para pemasar makanan perlu </em><em>mempertimbangkan variabel yang digunakan dalam penelitian ini ketika menghasilkan dan mempersiapkan kampanye pemasaran untuk makanan halal.</em></p>

scholarly journals Determinan Loyalitas Pelanggan Kedai Kopi Di Dharmasraya

2021 ◽  
Vol 3 (4) ◽  
pp. 1009
Author(s):  
Gugi Prayogo ◽  
Cokki Cokki
Keyword(s):  
Structural Equation Model ◽  
Customer Loyalty ◽  
Place Attachment ◽  
Structural Equation ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Coffee Shop ◽  
West Sumatra ◽  
Convenience Sampling

The purpose of this study was to examine the effect of the service landscape on customer loyalty, through place attachment and customer satisfaction. The population of this research is 119 coffee shop customers in Dharmasraya, West Sumatra. Convenience sampling method was used to distribute questionnaires online, then processed using Partial Least Square-Structural Equation Model (PLS-SEM). The result of this research is that customer loyalty is influenced by the service landscape directly and indirectly through place attachment. Tujuan dari penelitian ini adalah menguji pengaruh lanskap layanan terhadap loyalitas pelanggan, melalui keterikatan tempat dan kepuasan pelanggan. Populasi dari penelitian ini adalah 119 pelanggan kedai kopi yang ada di Dharmasraya, Sumatera Barat. Metode convenience sampling digunakan untuk menyebar kuesioner secara online, kemudian diolah dengan menggunakan Partial Least Square-Structural Equation Model (PLS-SEM). Hasil dari penelitian ini adalah loyalitas pelanggan dipengaruhi oleh lanskap layanan secara langsung dan tidak langsung melalui keterikatan tempat.

scholarly journals THE EFFECT OF ANTI FRAUD STRATEGY ON FRAUD PREVENTION IN BANKING INDUSTRY

2017 ◽  
Vol 2 (1) ◽  
pp. 61
Author(s):  
Nurul Alfian ◽  
Tarjo Tarjo ◽  
Bambang Haryadi
Keyword(s):  
Structural Equation ◽  
Sampling Method ◽  
Banking Industry ◽  
Sampling Technique ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Research Approach ◽  
Fraud Prevention ◽  
Back Office

ABSTRACTThe purpose of this study is to examine the effect of anti fraud strategy on fraud preventionin in banking industry. The data are collected through questionnaires distributed to front liners, marketing, and back office. The sampling technique used is proportionale sampling method with 80 respondents. The research data are analysed using quantitative method, particularly explanatory research approach. In this regard, the researchers use Structural Equation Model (SEM) and Partial Least Square (PLS) with Warrpls 5.0 program. The findings of this study show that prevention pillar, detection pillar and investigation pillar have an effect on fraud prevention in banking industry.

scholarly journals THE ROLE OF RELIGIOUSITY MEDIATING ISLAMIC ATTRIBUTES ON TOURIST PREFERENCE AT SHARIA-COMPLIANCE HOTEL

2020 ◽  
Vol 4 (1) ◽  
pp. 54 ◽  
Author(s):  
Filda Rahmiati ◽  
Anita Rizki Fajarsari
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Research Approach ◽  
Probability Sampling ◽  
The World ◽  
Physical Attributes ◽  
Convenience Sampling

Meningkatnya populasi Muslim di seluruh dunia membuat meningkatnya permintaan Pariwisata Halal. Karena Indonesia adalah negara dengan populasi Muslim terbesar di dunia, diharapkan menduduki peringkat pertama para pariwisata halal termasuk hotel yang mematuhi hukum Syariah. Namun, Indonesia menempati posisi ke-2 pada Muslim-Friendly sementara Malaysia sebagai peringkat pertama negara Pariwisata Halal. Oleh karena itu, peneliti melakukan penelitian ini untuk mengetahui preferensi wisatawan terhadap hotel halal di Indonesia sebagai salah satu kriteria untuk membangun pariwisata halal. Penelitian ini menyelidiki pengaruh Islamic physical attributes (Atribut Fisik Islami), Islamic non-physical attributes (Atribut Non Fisik Islami) dan Religiosity (Keagamaan) sebagai moderator pada Tourist Preference (Preferensi Turis) of Shariah-compliance hotel (Hotel kepatuhan Syariah) di Indonesia. Penelitian ini menggunakan 100 responden hotel halal yang menggunakan non-probability sampling dengan teknik Convenience sampling dan menggunakan pendekatan penelitian positivis dengan metode kuantitatif dan survei melalui kuesioner. Untuk menganalisis data, Partial Least Square - Structural Equation Model (PLS-SEM) dianalisis menggunakan SmartPLS 3.2.8. Hasil penelitian ini menunjukkan bahwa Islamic non-physical attributes berpengaruh signifikan terhadap Tourist Preference. Religiosity memiliki pengaruh moderat yang signifikan dari Islamic non-physical attributes pada Tourist Preference. Padahal, Islamic physical attributes tidak berpengaruh signifikan terhadap Tourist Preference. Dengan demikian, disarankan bagi hotel untuk menerapkan Islamic non-physical attributes seperti lantai terpisah, kolam renang, juga senam untuk pria dan wanita.  The rising of Muslim population around the world makes the increasing of demand of Halal Tourism. As Indonesia is a country with the largest population of Muslim around the world should become the leader of Halal tourism including Shari’ah compliance hotel. However, Indonesia positioned 2nd place of Muslim-Friendly destination while Malaysia as a leader of the Halal Tourism country. Therefore, the researcher conducted this research to find out the tourist preference toward halal hotel in Indonesia as one of the criteria to build halal tourism. This study investigates the influence of Islamic physical attributes, Islamic non-physical attributes and Religiosity as moderating on tourist preference of Shariah-compliance hotel in Indonesia. This research uses 100 respondents of Halal hotel which is using non-probability sampling with Convenience sampling technique and using a positivist research approach with a quantitative method and a survey through questionnaires. To analyze the data, Partial Least Square – Structural Equation Model (PLS-SEM) analyzed using SmartPLS 3.2.8. The result of this research indicated that Islamic Non-physical Attributes has significant influence on Tourist Preference. Religiousity has significant moderating influence of Islamic Non-physical Attributes on Tourist Preference. Whereas, Islamic Physical Attributes has not significantly influence on Tourist Preference. Thus, it is recommended for hotels to implement the Islamic Non-physical Attributes such as separate floors, swimming pool, also gymnastic for men and women.  

scholarly journals Determinan Minat Pembelian Pada Pemain Clash Of Clans Di Jakarta

2021 ◽  
Vol 3 (3) ◽  
pp. 601
Author(s):  
Berli Hober ◽  
Cokki Cokki
Keyword(s):  
Structural Equation Model ◽  
Purchase Intention ◽  
Structural Equation ◽  
Sampling Method ◽  
Equation Model ◽  
Least Square ◽  
Mobile Game ◽  
Convenience Sampling

The purpose of this study was to examine the effect of Playfulness, price, reward on mobile game loyalty and in-app purchase intention and to test mobile game loyalty as a mediation between playfulness, price, reward and in-app purchase intention. The population of this research is 150 Clash of Clans players in Jakarta. Convenience sampling method was used by distributing online questionnaires which were then processed using Patrial Least Square-Structural Equation Model (PLS-SEM). The results of this study are playfulness, price, and reward can affect mobile game loyalty, then price, and rewards can affect in-app purchase intention. Playfulness cannot influence in-app purchase intention but can have an influence when through mobile game loyalty mediation. Price and rewards can influence in-app purchase intention through mobile game loyalty mediation.Tujuan dari penelitian ini adalah untuk menguji pengaruh kesenangan, harga, penghargaan terhadap loyalitas game seluler dan minat pembelian dalam aplikasi serta menguji loyalitas game seluler sebagai mediasi antara kesenangan, harga, penghargaan dengan minat pembelian dalam aplikasi. Populasi dari penelitian ini adalah 150 pemain Clash of Clans di Jakarta. Metode convenience sampling digunakan dengan menyebarkan kuesioner secara online yang kemudian diolah menggunakan Patrial Least Square-Structural Equation Model (PLS-SEM). Hasil dari penelitian ini adalah kesenangan, harga, dan penghargaan dapat mempengaruhi loyalitas game seluler, kemudian harga, dan penghargaan dapat mempengaruhi minat pembelian dalam aplikasi. Kesenangan tidak dapat mempengaruhi minat pembelian dalam aplikasi tetapi dapat memiliki pengaruh ketika melalui mediasi loyalitas game seluler. Harga dan penghargaan dapat mempengaruhi minat pembelian dalam aplikasi melalui mediasi loyalitas game seluler.

scholarly journals Analisis Kecurangan pada Pengelolaan Dana Desa dalam Perspektif Fraud Hexagon

2020 ◽  
Vol 3 (1) ◽  
pp. 50-73
Author(s):  
Desviana Desviana ◽  
◽  
Yesi Mutia Basri ◽  
Nasrizal Nasrizal ◽  
◽  
...  
Keyword(s):  
Leadership Style ◽  
Internal Control ◽  
Structural Equation ◽  
Sampling Method ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square

This research aims to examine and analyze the factors that influence fraud in the management of village funds from the perspective of hexagon theory in the Rokan Hulu Regency in Riau Province. The population in this study were all village officials in Rokan Hulu Regency, Riau Province. This study uses a probability sampling method with a simple random sampling technique. The research hypothesis testing was carried out with a Partial Least Square (PLS) based Structural Equation Model (SEM) approach. Based on the results of research, only stimulus (obedience pressure), capability (competence), collusion (unethical act), opportunity ( Internal control) affect fraud.Meanwhile, razionalitation (organizational culture) and ego (leadership style) do not affect fraud. This research was only carried out within the scope of the local government of the Rokan Hulu district, so the results of this study were more representative of the situation locally.The results of this study confirm that several factors can cause fraud to occur, and therefore village officials should jointly improve the quality of village fund management.

Effect of Motivation to Employee Performance which was Mediatied by Work Satisfaction in PT Smailing Tour Denpasar

2018 ◽  
Vol 9 (08) ◽  
pp. 20959-20973
Author(s):  
Benediktus Ignasius Tani Raka ◽  
Anik Yuesti ◽  
Nengah Landra
Keyword(s):  
Job Satisfaction ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Employee Performance ◽  
Work Satisfaction ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Pls Analysis ◽  
Permanent Employees

This study aims is to test and analyze the influence of motivation on employee performance mediated by job satisfaction. This research was conducted at PT Smailing Tour Denpasar with population and research sample of all permanent employees that is 90 people. All data obtained from the kuisoner distribution is feasible to be used, then analyzed using a variance based structural equation model known as Partial Least Square (PLS) analysis. The result of the research shows that (1) the motivation has positive and significant effect on the employee's performance, (2) the motivation has positive and significant effect on the job satisfaction, (3) the job satisfaction has positive and significant effect to the employee's performance; (4) the motivation has positive and significant effect on employee performance through job satisfaction. The implication of this research is that motivation can be improved by taking into account the need for workplace environment to improve employee performance, job satisfaction can be improved by paying attention to the work itself in order to increase employee performance. Employee performance can be improved by taking into account the effectiveness of employees.

FAKTOR KONTEKSTUAL TERHADAP INTENSI KEWIRAUSAHAAN MAHASISWA PESERTA BUSINESS ORIENTATION AT SUPER SURO (BOSS)

2019 ◽  
Vol 3 (2) ◽  
pp. 9
Author(s):  
Fery Setiawan
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Business Orientation

Penelitian ini membahas tentang faktor kontekstual dalam pengaruhnya pada intensi kewirausahaan mahasiswa. Objek penelitian ini adalah mahasiswa program studi S1 Manajemen Universitas Muhammadiyah Ponorogo yang telah mengikuti kegiatan BOSS, Business Orientation at Super Suro, yakni kegiatan kompetisi berwirausaha yang diadakan untuk mengasah mental entrepreneurship mahasiswa. Penelitian ini dilakukan untuk mengetahui intensi berwirausaha mahasiswa peserta BOSS, sehingga diperoleh informasi yang berguna bagi evaluasi dan penentuan strategi pelaksanaan BOSS selanjutnya. Faktor kontekstual dipilih dalam penelitian ini, sebagai salah satu faktor yang dianggap penting dalam mempengaruhi intensi kewirausahaan mahasiswa. Penelitian ini menggunakan metode kuantitatif dengan populasi adalah mahasiswa peserta BOSS pada tahun 2019. Pengolahan data dalam penelitian ini menggunakan aplikasi program Structural Equation Model (SEM)  Partial Least Square (Smart PLS). Hasil penelitian diketahui bahwa faktor kontekstual berpengaruh positif terhadap intensi kewirausahaan mahasiswa BOSS.Kata kunci: kewirausahaan, faktor kontekstual, intensi  

scholarly journals EFFECT OF WORK COMPETENCY AND MOTIVATION ON EMPLOYEE PERFORMANCE USING THE APPROACH PARTIAL LEAST SQUARES-SEM ANALYSIS (CASE STUDY AT THE ARIYANTI EDUCATION FOUNDATION)

2021 ◽  
Author(s):  
Darul Wiyono ◽  
◽  
Vip Paramarta ◽  
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Work Motivation ◽  
Employee Performance ◽  
Equation Model ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Least Square ◽  
Company Performance ◽  
Survey Research Methods

High company performance can be achieved if all elements in the company are well integrated, and are able to carry out their roles according to the needs of employees. The purpose of this study is to analyze and determine (1) competence, (2) work motivation, (3) employee performance, and (4) the effect of competence and work motivation on employee performance. This type of research is descriptive and verification using explanatory survey research methods, and to test the hypotheses of this research will be analyzed using a structural equation model (Structural Equation Model, SEM) with the Partial Least Square (PLS) alternative method using SmartPLS 3.0 software. The results of testing the first hypothesis show that there is a significant correlation between competence and work motivation at the Ariyanti Education Foundation. The results of the second hypothesis show that competence has a positive and significant effect on employee performance at the Ariyanti Education Foundation. The third hypothesis shows that work motivation has a positive and significant effect on employee performance at the Ariyanti Education Foundation. The fourth hypothesis shows that competence and work motivation together have a positive and significant effect on employee performance at the Ariyanti Education Foundation. So it is clear that competence, work motivation and employee performance are interrelated. This must be considered because there is a mutually influencing relationship between the three. So that the development of competence and good work motivation will be able to improve the performance of these employees.

scholarly journals Pengaruh Literasi Zakat, Infaq, Shadaqah (ZIS), Kepercayaan, dan Brand Awareness terhadap Keputusan Menyalurkan Zakat dan Donasi Melalui Tokopedia

2021 ◽  
Vol 5 (2) ◽  
pp. 291-313
Author(s):  
Niken Febiana ◽  
Hendri Tandjung ◽  
Hilman Hakiem
Keyword(s):  
Structural Equation ◽  
Sampling Technique ◽  
Equation Model ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Least Square ◽  
Brand Awareness ◽  
Ibn Khaldun ◽  
Analysis Technique ◽  
Islamic Religion

This study aims to determine the effect of literacy variables on zakat, infaq and shadaqah (zis), trust and brand awareness on decisions to distribute zakat and donations. The data processing in this study uses quantitative analysis using the Structural Equation Model (SEM) analysis technique with the Partial Least Square (PLS) approach using the SmartPLS 3.0 statistical software. The instrument used to obtain data is a questionnaire using a Likert scale. In taking the sample obtained by non-probability sampling method using purposive sampling technique, the sample obtained is 95 respondents at the students of the Faculty of Islamic Religion, Ibn Khaldun University, Bogor. The results of this study indicate that the literacy variable zis has a negative and insignificant effect on the decision to distribute zakat and donations through Tokopedia. The trust variable has a positive and significant effect on the decision to distribute zakat and donations through Tokopedia. The Brand Awareness variable has a positive but not significant effect on the decision to distribute zakat and donations through Tokopedia. Variable literacy zis, trust, brand awareness simultaneously influence the decision to distribute zakat and donations by 66.4%. While the remaining 33.6% is explained by other exogenous variables outside of this study. Keywords: Brand Awareness, Trust, Decision to Distribute Zakat and Donations, Literacy ZIS

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