scholarly journals Pengaruh Penerapan Advanced Manufacturing Technology dan Operations Improvement Practices terhadap Kompetensi Flexible Manufacturing PT XYZ

2021 ◽  
Vol 5 (2) ◽  
pp. 145
Author(s):  
Robert Gorevi Sanjaya ◽  
Carunia Mulya Firdausy
Keyword(s):  
Flexible Manufacturing ◽  
Manufacturing Technology ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Advanced Manufacturing Technology ◽  
Advanced Manufacturing ◽  
Process Data ◽  
Purposive Sampling ◽  
Positive Effect

The development of the manufacturing nowadays has become very dynamic, as companies are required to be more flexible in order to maintain the sustainability of their business. However, this requirement has not been fulfilled by PT XYZ. Due to this reason, this study aims at examining whether 1) the Advanced Manufacturing Technology (AMT) has a positive effect on Flexible Manufacturing Competency (FMC); 2) the Operations Improvement Practices (OIP) has a positive effect on Flexible Manufacturing Competency (FMC); 3) the AMT can mediate the effect between OIP and FMC; and 4) the OIP can moderate the influence between AMT and FMC. Primary data were obtained from distributing questionnaires to 112 head of department and senior staff of PT XYZ, which were selected by purposive sampling to employees who were directly related to the production process. Data processing techniques used was partial least square (PLS) analysis which processed through the smartPLS 3 program. The results showed that 1) the AMT variable had a positive effect on FMC 2) the OIP variable had a positive effect on FMC 3) the AMT variable mediated the effect between OIP and FMC, and 4) the OIP variable moderated the effect between AMT and FMC. Perkembangan dunia manufaktur saat ini sudah menjadi sangat dinamis. Akibatnya perusahaan dituntut untuk dapat lebih fleksibel agar dapat menjaga keberlangsungan bisnisnya. PT XYZ merupakan perusahaan otomotif (roda dua) yang belum sepenuhnya memperhatikan kompetensi fleksibilitas manufaktur (FMC). Oleh karena itu, studi ini bertujuan menguji apakah 1) Advanced Manufacturing Technology (AMT) berpengaruh positif terhadap FMC; 2) Operations Improvement Practices (OIP) berpengaruh positif terhadap FMC; 3) AMT dapat memediasi pengaruh antara OIP dan FMC; serta 4) OIP dapat memoderasi pengaruh antara AMT dan FMC. Data primer diperoleh dari pembagian kuesioner kepada 112 kepala bagian dan staff senior PT XYZ, yang dipilih secara purposive sampling yaitu kepada karyawan yang berkaitan langsung dengan proses produksi. Teknik pengolahan data menggunakan analisa partial least square (PLS) yang diproses melalui program smartPLS 3. Hasil penelitian menunjukkan bahwa 1) variabel AMT berpengaruh positif terhadap FMC 2) variabel OIP berpengaruh positif terhadap FMC 3) variabel AMT memediasi pengaruh antara OIP dan FMC, serta 4) variabel OIP memoderasi pengaruh antara AMT dan FMC.

scholarly journals THE EFFECT OF AUDITOR'S COMPETENCY, PROFESSIONALISM AND EXPERIENCE ON MATERIALITY LEVEL CONSIDERATIONS

ACCRUALS ◽  
2021 ◽  
Vol 5 (01) ◽  
pp. 1-17
Author(s):  
Muhammad Naufal Hilmi ◽  
Novita Novita
Keyword(s):  
Data Analysis ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Purposive Sampling ◽  
Positive Effect ◽  
Pls Method

This study aims to prove the existence of a positive effect of competence, professionalism and experience of auditors on consideration of materiality levels. The sample of this research is 100 auditors obtained using purposive sampling technique. This research is a quantitative research with primary data through distributing questionnaires. Methods of data analysis in this study using the Partial Least Square (PLS) method. The results of this study prove that the competence, professionalism and experience of auditors have a positive effect on the consideration of the level of materiality of auditors who work in KAP DKI Jakarta Region.

scholarly journals Analisis Pengaruh Penerapan Sistem Informasi Keuangan, Sistem Pengawasan Melekat Dan Prinsip Transparansi Terhadap Akuntabilitas Pengelolaan Anggaran Pendapatan Dan Belanja Daerah (APBD) (Studi Empiris Pada DPRD Kabupaten Rembang)

2019 ◽  
Vol 16 (1) ◽  
Author(s):  
Rosa Nikmatul Fajri ◽  
Djumali Djumali ◽  
Sri Hartono
Keyword(s):  
Information System ◽  
Partial Least Square ◽  
Financial Information ◽  
Least Square ◽  
Primary Data ◽  
Supervision System ◽  
Purposive Sampling ◽  
Main Research ◽  
Regional Budget ◽  
Positive Effect

ABSTRACT  This study discusses the Analysis of the Effect of the Implementation of the Financial Information System, the Adherent Supervision System and the Transparency Principle on the Management of Regional Budget and Expenditure (APBD) which will be carried out in the Rembang Regional Representative Council (DPRD) Secretariat. In this study aims to determine the direction of budget realization at the Secretariat, knowing the effectiveness and efficiency of the inherent supervision system and proving that the principle of transparency is optimal in its implementation. Sources of data and data collection methods The main research needed is to use primary data, namely data sources obtained from respondents through surveys, questionnaires and purposive sampling. Data analysis using Smart Partial Least Square (SmartPLS). In this study concluded that 1) t statistics> from t table is significant at 0.05 (t statistics> t table 1.96). This means that Hypothesis 1 (H1) which states that "The application of regional financial information systems has a positive effect on the accountability of APBD management", 2) the effect of the inherent supervision system on the accountability of APBD management has a statistic of 3,150699. So t statistic> from t table is significant at 0.05 (t statistic> t table 1.96), this means that Hypothesis 2 (H2) states that "The inherent supervision system has a positive effect on the accountability of APBD management.", And 3) influence the principle of transparency towards accountability of APBD management has t statistics of 7,270543. So t statistic> from t table is significant at 0.05 (t statistics> t table 1.96), this means that Hypothesis 3 (H3) states that "The application of the principle of transparency has a positive effect on the accountability of APBD management".Keywords : Regional Financial Information System, Adhering Supervision System, Transparency Principle, Accountability for Management of Regional Budget (APBD)Correspondence to :  [email protected] ABSTRAK       Penelitian ini membahas tentang Analisis Pengaruh Penerapan Sistem Informasi Keuangan, Sistem Pengawasan Melekat dan Prinsip Transparansi terhadap Akuntabilitas Pengelolaan Anggaran Pendapatana dan Belanja Daerah (APBD) yang akan dilaksanakan pada bagian Sekretariat Dewan Perwakilan Rakyat Daerah (DPRD) Rembang. Dalam penelitian ini bertujuan untuk mengetahui arah realisasi anggaran pada Sekretariat, mengetahui keefektifan dan keefesiensian dari system pengawasan melekat dan membuktikan bahwa prinsip transparansi sudah optimal dalam penyelenggaraannya. Sumber data dan metode pengumpulan data penelitian utama yang diperlukan adalah menggunakan data primer yaitu sumber data yang diperoleh dari responden melalui survey, kuesioner dan purposive sampling. Analisis data menggunakan Smart Partial Least Square (SmartPLS). Dalam penelitian ini berkesimpulan bahwa 1) t statistik > dari t tabel signifikan pada 0,05 (t statistik  > t tabel 1,96). Ini berarti bahwa Hipotesis1 (H1) yang menyatakan bahwa  “Penerapan sistem informasi keuangan daerah berpengaruh positif terhadap akuntabilitas pengelolaan APBD”, 2) pengaruh sistem pengawasan melekat terhadap akuntabilitas pengelolaan APBD mempunyai t statistik sebesar 3,150699.  Jadi t statistik > dari t tabel signifikan pada 0,05 (t statistik> t tabel 1,96), ini berarti bahwa Hipotesis2 (H2) yang menyatakan bahwa  “Sistem pengawasan melekat berpengaruh positif terhadap akuntabilitas pengelolaan APBD.” , dan 3) pengaruh prinsip transparansi terhadap akuntabilitas pengelolaan APBD mempunyai t statistik sebesar 7,270543.  Jadi t statistik > dari t tabel signifikan pada 0,05 (t statistik > t tabel 1,96), ini berarti bahwa Hipotesis3 (H3) yang menyatakan bahwa  “Penerapan  prinsip transparansi berpengaruh positif terhadap akuntabilitas pengelolaan APBD”.Kata kunci : Sistem Informasi Keuangan Daerah, Sistem Pengawasan Melekat, Prinsip Transparansi, Akuntabilitas Pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD)Korespondensi : [email protected]

A Consuequence of Statisfaction and Loyalty: How Brand nd Purchase Intention Affect Its (An empirical study of Bengkulu)

2020 ◽  
Vol 7 (2) ◽  
pp. 61-70
Author(s):  
Fachri Eka Saputra ◽  
Fedyah Anggriani
Keyword(s):  
Customer Satisfaction ◽  
Customer Loyalty ◽  
Purchase Intention ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Price Fairness ◽  
Online Questionnaire ◽  
Positive Effect ◽  
Descriptive Method

The purpose of this study as to determine how the effect of waterpark image and price fairness on customer satisfaction and its implications for customer loyalty at Waterpark Wahana Surya Bengkulu. The measurement of this study uses 14 indicator items which are distributed using an online questionnaire. The number of samples in this study were 136 respondents and the data were analyzed using SEM PLS (Partial Least Square). Date were collected using a questionnaire using a Likert scale. This research used descriptive method with a quantitative approach. The type of data used in this study is primary data. The results of this study prove that 1. waterpark image has a positive effect on price fairness, 2. Waterpark image has a positive effect on customer satisfaction, 3. Fairness of price has a positive effect on customer satisfaction, 4. Waterpark image has a positive effect on customer loyalty, 5. Fairness of price has a positive effect on customer loyalty, 6. Customer satisfaction has no effect on customer loyalty.

scholarly journals E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi

2020 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
I Nyoman Darmayasa ◽  
Bagus Putra Wibawa ◽  
Ketut Nurhayanti
Keyword(s):  
Sample Selection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Purposive Sampling ◽  
Partial Least Square Method

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi

scholarly journals Pengaruh Citra Destinasi dan Electronic Word of Mouth Terhadap Minat Berkunjung Pada Wisata Pantai Tambakrejo Blitar

2022 ◽  
Vol 6 (1) ◽  
Author(s):  
Umma Latifa Nur Aziza ◽  
Sugeng Purwanto
Keyword(s):  
Word Of Mouth ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Destination Image ◽  
Primary Data ◽  
Electronic Word Of Mouth ◽  
Significant Positive Effect ◽  
Beach Tourism ◽  
Positive Effect

Purpose of this research was to determine the effect of Destination Image and Electronic Word of Mouth on Tourist Visiting Interests on Tambakrejo Beach tourism in Blitar. This research used a quantitative approach. Nonprobability sampling method with purposive sampling technique was used for sampling with research samples obtained as many as 90 respondents. Types primary data is used in this research. Data processing is done by using Partial Least Square (PLS) analysis technique. Results of research showed that: 1) Destination Image had a significant positive effect on Tourist Visiting Interests at Tambakrejo Beach Blitar. 2) Electronik Word of Mouth has a significant positive effect on Turist Visiting Interests at Tambakrejo Beach Blitar.

scholarly journals PENGARUH SELF EFFICACY DAN MOTIVASI TERHADAP KINERJA KARYAWAN PT. BUSSON AUTO FINANCE (BAF) CABANG SURABAYA I

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Tri Andjarwati ◽  
Akhir putra Setiawan
Keyword(s):  
Significant Influence ◽  
Self Efficacy ◽  
Employee Performance ◽  
Computer Software ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Process Data ◽  
Section Data ◽  
And Performance

ABSTRACT PT. Bussan Auto Finance (BAF) Surabaya branch i. as a company that provides financing for credit to the General field of concentration on a Yamaha motorcycle financing. The presence of human resources at the company very important focused on self efficacy, motivation and performance of employees.  The purpose of this research was to analyze the influence of self efficacy and motivation on performance of employees. The population used as respondents as many as 50 employees of the billing section. Data analysis using the Partial Least Square with the help of computer software to process data from a primary data collection. The results showed that there is a positive and significant influence self efficacy on performance of employees, there are also positive and significant influence motivation on performance of employees.  Keyword:selfefficacy,motivation,employee performance

Behavioral Intention of Consumer Towards The Existence of Go-Food

2019 ◽  
Vol 16 (2) ◽  
pp. 136-143
Author(s):  
Nabila Nastiti ◽  
Indira Rachmawati
Keyword(s):  
Delivery System ◽  
Behavioral Intention ◽  
Food Delivery ◽  
Partial Least Square ◽  
Least Square ◽  
Purposive Sampling ◽  
Delivery Service ◽  
Behavior Intention ◽  
Positive Effect ◽  
Attitude Variable

ABSTRACTThe existence of e-commerce in Indonesia makes it easy for everyone to access and get the products or services they need. One of the e-commerce game changers in Indonesia is GO-JEK which also drives Go-Food as the largest food delivery service currently in Indonesia. This study aims to determine the value of customers to Hedonic Motivation variables, prior Online Purchasing Experience, Time Savings Orientation, and Price Savings Orientation, Motivational Comfort and Usage Utility, Attitude to Online Food Delivery Service (AODS). Behavior Intention on Online Food Delivery Service (BIOFDS), Convenience Motivation, Affects Usage Post-Use. And to know Attitude variable to Online Food Delivery Service. Purposive sampling was used in this study with 400 valid questionnaires which contain 29 items question that have been distributed online. Partial Least Square (PLS) was used in this study. Two variables, price saving orientation to convenience motivation and convenience motivation towards attitude have no positive effect. Convenience motivation has the biggest positive relationship to behavioral intention towards online food delivery service.Keywords: convenience motivation, post-usage usefulness, attitude towards online food delivery system, behavioral intention towards food delivery system ABSTRAKKeberadaan e-commerce di Indonesia memudahkan semua orang untuk mengakses dan mendapatkan produk atau layanan yang mereka butuhkan. Salah satu pengubah permainan e-commerce di Indonesia adalah GO-JEK yang juga menjadikan Go-Food sebagai layanan pengiriman makanan terbesar saat ini di Indonesia. Penelitian ini bertujuan untuk menentukan nilai pelanggan terhadap variabel Motivasi Hedonic, Pengalaman Pembelian Online sebelumnya, Orientasi Penghematan Waktu, dan Orientasi Penghematan Harga, Kenyamanan Motivasi dan Utilitas Penggunaan, Sikap terhadap Layanan Pengiriman Makanan Online (AODS). Niat Perilaku pada Layanan Pengiriman Makanan Online (BIOFDS), Motivasi Kenyamanan, Mempengaruhi Penggunaan Pasca Penggunaan. Dan untuk mengetahui variabel Attitude terhadap Layanan Pengiriman Makanan Online. Purposive sampling digunakan dalam penelitian ini dengan 400 kuesioner yang valid yang berisi 29 item pertanyaan yang telah didistribusikan secara online. Partial Least Square (PLS) digunakan dalam penelitian ini. Dua variabel, orientasi penghematan harga untuk motivasi kenyamanan dan motivasi kenyamanan terhadap sikap tidak memiliki efek positif. Motivasi kenyamanan memiliki hubungan positif terbesar dengan niat perilaku terhadap layanan pengiriman makanan online.Kata Kunci: motivasi kenyamanan, kegunaan pasca penggunaan, sikap terhadap sistem pengiriman makanan online, niat perilaku terhadap sistem pengiriman makanan

KEUNGGULAN KOMPETITIF MELALUI PEMASARAN KEWIRAUSAHAAN DAN ORIENTASI KEWIRAUSAHAAN USAHA MIKRO KECIL MENENGAH

2021 ◽  
Vol 07 (01) ◽  
Author(s):  
Suharyati Suharyati ◽  
◽  
Ediwarman Ediwarman ◽  
Nobelson Nobelson
Keyword(s):  
Competitive Advantage ◽  
Entrepreneurial Orientation ◽  
Sampling Method ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Tool ◽  
Purposive Sampling ◽  
Entrepreneurial Marketing ◽  
Pls Analysis ◽  
Positive Effect

Abstrak: Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menguji pengaruh pemasaran kewirausahaan dan orientasi kewirausahaan terhadap keunggulan kompetitif. Jumlah populasi dalam penelitian ini sebesar 351 pelaku UMKM. Sampel dipilih menggunakan purposive sampling method. Sampel berjumlah sebesar 100 pelaku UMKM di desa Kanekes, Kecamatan Leuwidamar, Lebak. Penelitian ini menggunakan alat analisis partial least square (PLS) dalam analisis inferensial. Hasil penelitian ini menunjukkan bahwa variabel pemasaran kewirausahaan dan orientasi kewirausahaan berpengaruh positif terhadap keunggulan kompetitif. Hasil penelitian ini bermanfaat sebagai bahan masukan bagi pemegang kebijakan mengenai strategi pengembangan keunggulan kompetitif UMKM, dan diharapkan pula dinas terkait dikabupaten Lebak agar menerima hasil penelitian sebagai bahan informasi dalam pengambilan kebijakan guna merumuskan program pembinaan bagi UMKM. Abstract: This study is a quantitative study that aims to examine the effect of entrepreneurial marketing and entrepreneurial orientation on competitive advantage. The total population in this study was 351 MSME actors. The sample was selected using purposive sampling method. The sample is 100 SMEs in Kanekes village, Leuwidamar district, Lebak. This study uses a partial least square (PLS) analysis tool in inferential analysis. The results of this study indicate that the variables of entrepreneurial marketing and entrepreneurial orientation have a positive effect on competitive advantage. The results of this study are useful as input for policy holders regarding the development of a competitive advantage strategy for SMEs, and it is also hoped that the relevant agencies in Lebak Regency will accept the results of the research as information material in policy making in order to formulate a coaching program for SMEs.

scholarly journals Pengaruh Etika Terhadap Niat Melakukan Whistleblowing Dengan Retaliasi Sebagai Variabel Moderating

IJAcc ◽  
2020 ◽  
Vol 1 (1) ◽  
pp. 60-77
Author(s):  
Rizka Mukhlisiah ◽  
Suhairi Suhairi ◽  
Nini Syofriyeni
Keyword(s):  
Data Collection ◽  
Positive Influence ◽  
Ethical Conduct ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Purposive Sampling ◽  
Analysis Techniques ◽  
West Sumatra ◽  
Whistleblowing Intention

This study to examine the effect on the ethical conduct by using the whistleblowing intention retaliation as moderating variable on the employees who work in the office BPKP West Sumatra Province and Inspectorate West Sumatra Province. The data used are primary data by using a questionnaire. The samples using the method of data collection is called purposive sampling, ie employees who work at BPKP West Sumatra Province and employees working in the Inspectorate of West Sumatra Province. The number of samples that can be used as many as 80 respondents. Data were analyzed using analysis techniques PLS (Partial Least Square) through software SmartPLS. The results showed that ethics can not affect the intention do whistleblowing employees BPKP West Sumatra Provincial and Inspectorate West Sumatra Provincial. Furthermore retaliation positive influence on the intention do whistleblowing employees BPKP West Sumatra Provincial and Inspectorate West Sumatra Provincial. The results also show that retaliation can not moderate the intentions of doing ethics whistleblowing employees BPKP West Sumatra and Inspectorate West Sumatra Provincial

scholarly journals Peran etika bisnis Islam terhadap kinerja usaha mikro, kecil, dan menengah (UMKM) pangan di Kota Bogor

2019 ◽  
Vol 6 (2) ◽  
Author(s):  
Salahuddin El Ayyubi ◽  
Sausan Anggi Anggraini
Keyword(s):  
Business Ethics ◽  
Structural Equation ◽  
Descriptive Analysis ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Food Sector ◽  
Islamic Business Ethics ◽  
Positive Effect

Micro, Small, and Medium Entreprises (MSMEs) have a very important role for developing and increasing Indonesia economy. MSMEs contribution on the Gross Domestic Product (GDP) up to 60.64% and supply manpower up to 97%. However, this potency still accompanied by violations that occurred mainly in the food sector. One of the reason is there are a lot of bussiness activity is not in accordance with proper business ethics. This study analyzes the role of Islamic business ethics on the MSMEs performance. Descriptive analysis method is used to analyze the entrepreneur perception on Islamic Bussiness Ethics, while role of Islamic business ethics on the performance of MSMEs is analyzed with Partial Least Square-Structural Equation Modelling (PLS-SEM). Primary data were collected through online questionnaires and deep interviews to food SMEs muslim businessmen in Bogor City. Results show that the Islamic bussiness ethics has a positive effect on the MSMEs performance.

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