scholarly journals Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen: Broad Scope, Timeliness, Aggregated, Dan Integrated Terhadap Kinerja Manajerial Umkm. (Studi Pada Umkm Di Desa Wedoro, Kab. Sidoarjo)

2014 ◽  
Vol 5 (2) ◽  
pp. 184
Author(s):  
Susi Handayani ◽  
Hariyati Hariyati
Keyword(s):  
Information Systems ◽  
Structural Equation ◽  
Cost Savings ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Accounting System ◽  
Managerial Performance ◽  
Broad Scope ◽  
Wide Range

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

scholarly journals KETIDAKPASTIAN LINGKUNGAN DAN KINERJA MANAJERIAL : PERAN MEDIASI SISTEM AKUNTANSI MANAJEMEN

2019 ◽  
Vol 9 (3) ◽  
pp. 255
Author(s):  
Izmi Dwira Eriani ◽  
Zaenal Fanani
Keyword(s):  
Structural Equation ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Industrial Area ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Accounting System ◽  
Managerial Performance

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.

scholarly journals Companies’ perception toward manufacturing execution systems

2021 ◽  
Vol 11 (4) ◽  
pp. 3347
Author(s):  
Adil Aramja ◽  
Oualid Kamach ◽  
Rachid Elmeziane
Keyword(s):  
Structural Equation ◽  
Production Management ◽  
Cost Savings ◽  
Partial Least Square ◽  
Least Square ◽  
Process Efficiency ◽  
Equation Modeling ◽  
Manufacturing Companies ◽  
Manufacturing Execution Systems ◽  
Manufacturing Execution

The use of information systems in manufacturing sector is very crucial to reach a high level of operational excellence and improve companies’ competitiveness. The use of such systems will definitely increase in the upcoming years, considering the digitalization strategies. Manufacturing execution systems gained a lot of attention in recent years due to showcased benefits in production management operations. Companies that adopted such systems witnessed an increase in process efficiency and enhancements with regards to cost savings and products quality. This paper seeks to analyze what makes the usage of manufacturing execution systems successful among manufacturing companies. We analyzed how the integration capabilities of such systems with other business applications and the company profile impact their usage and consequently the perceived benefits. A case study was conducted with 51 manufacturing companies and data were analyzed using partial least square structural equation modeling technique. The results confirmed the positive and significant impact of the company profile and solution integration capabilities on system usage. In addition, a ranking of solution modules importance for companies was also provided.

Information Systems Capabilities and Customer Capital: A Multiple Mediation Model

2019 ◽  
Vol 16 (03) ◽  
pp. 1950022
Author(s):  
Muhammad Awais Baloch ◽  
Fanchen Meng ◽  
Rab Nawaz Lodhi
Keyword(s):  
Information Systems ◽  
Structural Equation ◽  
Environmental Uncertainty ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Mediation Model ◽  
Multiple Mediation ◽  
Green Innovation ◽  
Customer Capital

Many studies uphold information systems (IS) capabilities as a key factor in creating customer capital. This study explores this topic further by proposing a multiple mediation model. Hence, the study fills a conspicuous gap in the literature through its analysis of the mediating roles of green innovation product and environmental uncertainty. The study employs partial least square variance-based structural equation modeling to a sample of 425 participants from a variety of firms. From the findings of the study, we infer that green innovation performance — to a greater extent — and environmental uncertainty — to a lesser extent — play mediating roles between IS capabilities and customer capital.

scholarly journals A THE USE OF PARTIAL LEAST SQUARES MODELING IN FINANCE BUSINESS PARTNERING RESEARCH

Kursor ◽  
2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Amin Tohari ◽  
Faisol Faisol ◽  
Aeri Rahmad
Keyword(s):  
Structural Equation Modeling ◽  
Financial Performance ◽  
Least Squares ◽  
Partial Least Squares ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Accounting System ◽  
Managerial Accounting

Structural equation modeling (SEM) is a set of statistical techniques that allows testing a model that is built between one or more endogenous variables with one or more exogenous variables, where each endogenous and exogenous variable can be in the form of latent or a construct built from several variables of manifest or indicator.  There is Structural Equation Modeling (SEM) based on covariance and variance, known as Partial Least Square (PLS), SEM-PLS is a powerful and flexible analysis method. This research discusses about the application of SEM-PLS in the field of managerial accounting system, namely the application of non-financial performance’s role that delivers the sustainability of the company's financial performance. Based on the results obtained, it can be concluded that partial least squares can be used to model finance business partnering, and it is known that employee performance and internal process performance contribute to achieve the firm’s financial performance.

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
Keyword(s):  
Structural Equation Modeling ◽  
Data Analysis ◽  
Structural Equation ◽  
Mail Survey ◽  
Environmental Uncertainty ◽  
Equation Modeling ◽  
Accounting System ◽  
Managerial Performance ◽  
Information Characteristic ◽  
Broad Scope

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.

scholarly journals SARANA TEKNOLOGI DAN BUDAYA ORGANISASI TERHADAP KEPUASAN KERJA DIMEDIASI SISTEM INFORMASI

2020 ◽  
Vol 13 (3) ◽  
pp. 212
Author(s):  
Harjanto Harjanto ◽  
Kesi Widjajanti ◽  
Lucia Rini Sugiarti
Keyword(s):  
Job Satisfaction ◽  
Information Technology ◽  
Organizational Culture ◽  
Structural Equation Modeling ◽  
Information Systems ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Relationship Of

<p>Penelitian ini bertujuan  untuk  mengetahui apakah  terdapat  pengaruh Positif dan signifikan antara sarana pendukung teknologi informasi dan budaya organisasi  terhadap sitem informasi dan kepuasan kerja. Unit analisis penelitian adalah operator dari poliklinik Biddokkes. Pengumpulan data dilakukan dengan cara membagikan angket berbentuk kuesioner. Responden yang digunakan sebanyak 83 operator. Metode analisis yang digunakan dalam menguji hipotesis adalah Structural Equation Modeling (SEM) dengan menggunakan Partial Least Square (PLS) 3.0. Penelitian ini berhasil membuktikan adanya hubungan yang positif dan signifikan antara sarana pendukung teknologi informasi terhadap kepuasan kerja, sarana pendukung teknologi informasi terhadap sistem informasi, budaya organisasi terhadap sitem informasi dan sistem informasi terhadap kepuasan kerja. Sedangkan hubungan yang positif dan tidak signifikan ditunjukkan oleh hubungan budaya organisasi terhadap kepuasan kerja.</p><p><em>This study aims to determine whether there is a positive and significant influence between the means of supporting information technology and organizational culture on information systems and job satisfaction. The unit of research analysis is the operator of Biddokkes polyclinic. Data collection is done by distributing questionnaires in the form of questionnaires. Respondents used were 83 operators. The analytical method used in testing hypotheses is Structural Equation Modeling (SEM) using Partial Least Square (PLS) 3.0. This research succeeded in proving a positive and significant relationship between information technology supporting facilities on job satisfaction, information technology supporting facilities on information systems, organizational culture on information systems and information systems on job satisfaction. While the positive and insignificant relationship is shown by the relationship of organizational culture to job satisfaction.</em></p>

Effect of Job-Insecurity, Organizational Commitment, Job Satisfaction on Turnover Intention: A Case Study of Newcomer Lecturers at Private Islamic Universities in East Java Province, Indonesia

2018 ◽  
Vol 6 (2) ◽  
pp. 199
Author(s):  
Asep Saifuddin Chalim
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Turnover Intention ◽  
Structural Equation ◽  
Job Insecurity ◽  
Partial Least Square ◽  
Least Square ◽  
Path Model ◽  
Equation Modeling ◽  
Pls Analysis

This study discussed employee turnover as one of the crucial problems faced by every organization. This study sought to analyze the determinants of turnover intention, such as job insecurity, organizational commitment, and job satisfaction. The objects of this study were newcomer lecturers of private Islamic universities in East Java Province, Indonesia. To analyze the relationship among independent variables and dependent variable; this study employed a correlation path model. To build the structural formulation of the correlation path model, this study used the variance-based Structural Equation Modeling (SEM) as a Partial Least Square (PLS) analysis. The study found that job insecurity influenced job satisfaction and organizational commitment. Moreover, job satisfaction and organizational commitment had positive impacts on the turnover intention. In contrast, job insecurity did not have a direct significant impact on the turnover intention, but it had indirect effect that influences job satisfaction and organizational commitment.

A Partial Least Square Structural Equation Modeling: Prestige Perception in Tourism

2020 ◽  
Author(s):  
Murat Kayak
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Destination Brand ◽  
The Relationship ◽  
Intention To Revisit ◽  
Brand Prestige

This study aims to investigate destination brand prestige, and to explore the mediating effects of destination brand worldness between destination brand prestige and intention to revisit. Research is designed to collect primary data from the Taiwanese tourists. Partial least squares structural equation modeling is used to test the effects. The research model is appropriately implemented in Smart PLS 3 and a full mediation has existed through the empirical findings. The study shows how destination brand worldness mediates the relationship between destination brand prestige and intention to revisit.

Analysis of Natural Resources and Environment, Politico-Economic Conditions and their influences on Tourist Behavioural Intentions in Hunza: Mediating effect of Tourist Satisfaction

2020 ◽  
Vol 4 (4) ◽  
pp. 55-74
Author(s):  
Faqeer Muhammad ◽  
Kifayat Ullah ◽  
Rehmat Karim
Keyword(s):  
Natural Resources ◽  
Structural Equation ◽  
Positive Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Effect ◽  
Economic Conditions ◽  
Primary Data ◽  
Equation Modeling ◽  
Tourist Satisfaction

This study aims to explore the influence of Natural Resources and Environment (NRE), Politico-Economic Conditions (PEC) on Tourist Behavioral Intension (TBI) in Hunza, Pakistan. The study further investigates the mediating role of Tourist Satisfaction (TS) on the given variables. Partial Least Square Structural Equation Modeling (PLS-SEM) technique has been applied to conceptualize the research frame and to test the proposed hypotheses. Primary data was collected by using convenient sampling technique for analysis from 220 tourists who visited tourism nucleus sites of Hunza. The finding of the study reveals that Natural resources and Environment, Politico-and Economic Conditions have a significant positive impact on Tourist’s Behavioral Intensions. Moreover, Tourist’s Satisfaction partially mediates the positive relationships among Natural Resources and Environment, Political & Economic Conditions and Tourist’s Behavioral Intensions. The findings of the study extend the understanding that presence of natural resources along with healthy environment and stable political & economic conditions of a destination are the key determinants for sustainable tourism development.

TRANSPARANSI PAJAK DAN KEPERCAYAAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (SURVEI PADAWAJIB PAJAK KOTA DKI JAKARTA)

2019 ◽  
Vol 4 (1) ◽  
pp. 1-18
Author(s):  
Madjidainun Rahma
Keyword(s):  
Structural Equation Modeling ◽  
Random Sampling ◽  
Structural Equation ◽  
Sampling Technique ◽  
Target Population ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Research Results ◽  
Positive Effect

This research aims to identify and examine the effect of the Tax Transparency and Trust Taxpayers Against the Taxpayer Compliance existing areas of Jakarta. The method used is descriptive and associative. Target population studied is Unit in Unit 14 Analysis of the Tax Office in the region of Jakarta. Sampling technique used is random sampling. Model influence analyzed using SEM (Structural Equation Modeling ) with alternative method PLS ( Partial Least Square ) which is aimed at testing the Influence between Tax Transparency and Trust Taxpayers Against the Taxpayer Compliance that there diunit analysis has been given permission to conduct research. Results of the analysis showed that partially Tax Transparency and unsignificant positive effect on the Taxpayer Compliance. Similarly, the Trust Taxpayers partially positive and significant impact to the Taxpayer Compliance . Simultaneously Transparency and Trust Tax Taxpayers Against the Taxpayer Compliance effect, this means that the Tax and Trust trades Taxpayers together will increase the Taxpayer Compliance.   Keywords: Tax Transparency, Trust, Taxpayer Compliance.     Penelitan ini bertujuan untuk mengetahui dan menguji pengaruh Transparansi Pajak dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak yang ada wilayah DKI Jakarta. Metode yang digunakan adalah deskriptif dan asosiatif. Populasi target yang diteliti ialah Satuan Kerja yang ada di Unit Analisis 14 Kantor Pelayanan Pajak diwilayah DKI Jakarta. Teknik sampel yang digunakan ialah random sampling. Model pengaruh di analisa menggunakan analisis SEM (Structural Equation Modeling) dengan metode alternative PLS (Partial Least Square) yang bertujuan menguji Pengaruh antara Transparansi Pajak dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak yang ada diunit analisis yang telah diberi ijin untuk melakukan penelitian. Hasil analisis menunjukan bahwa Transparansi Pajak secara parsial berpengaruh positif dan tidak signifikan terhadap Kepatuhan Wajib Pajak. Begitu pula dengan Kepercayaan Wajib Pajak yang secara parsial berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak. Secara simultan Transparansi Pajak dan Kepercayaan Wajib Pajak berpengaruh Terhadap Kepatuhan Wajib Pajak, hal ini berarti bahwa dengan Transakasi Pajak dan Kepercayaan Wajib Pajak bersama-sama maka akan meningkatkan Kepatuhan Wajib Pajak.

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