scholarly journals Analisis Halal Supply Chain pada Usaha Mikro Kecil Menengah (UMKM) Makanan di Kota Bandung

2021 ◽  
Vol 7 (1) ◽  
pp. 293
Author(s):  
Fauzan Aziz ◽  
Retno Setyorini ◽  
Yulia Nur Hasanah

The halal supply chain is a concept where halal is not only seen as raw materials and production processes but also involves in the supply chain process. Indonesia, as the country with the largest Muslim population in the world, only has 20% of products that are halal certified, especially food Small Medium Enterprise (SMEs) in Bandung who most of which do not have halal certification. Therefore, this study aims to conduct a Halal Supply Chain Analysis of Small Medium Enterprise (SME) in Bandung. This research uses quantitative research methods with an associative descriptive approach. The sampling technique used simple random sampling with a total sample size of 94 food SMEs in Bandung. The data analysis technique used the Structural Equation Model-Partial Least Square (SEM-PLS) method. Based on the research results, the success factor of Halal Supply Chain has a positive and significant effect on the Implementation of Halal Supply Chain in Food SMEs in Bandung, with a contribution of 63.8%, and the remaining 36.2% is explained by other factors not examined. This shows that the implementation of the Halal Supply Chain will be successful if SMEs pay attention to each success factor of the Halal Supply Chain.

2019 ◽  
Vol 4 (1) ◽  
pp. 1-18
Author(s):  
Madjidainun Rahma

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.


2021 ◽  
Vol 7 (3) ◽  
pp. 167
Author(s):  
Mohammad Rokibul Kabir ◽  
Md. Aminul Islam ◽  
Marniati ◽  
Herawati

Owing to the lack of research in emerging Asian nations, this research aimed to unearth the determinants of blockchain acceptance for supply chain financing by a Bangladeshi financing company called IPDC. Centred on a technology acceptance framework called UTAUT (unified theory of acceptance and use of technology) and open innovation research, an expanded model with a mediating variable is developed for this study. This research work employs the deductive inference method in conjunction with the positivism paradigm. A structural questionnaire was used to gather data, which were then processed through Smart-PLS (partial least square) for SEM (structural equation modeling). The survey includes all the people who are directly or indirectly involved in the supply chain financing platform of IPDC. The study consists of seven direct hypotheses and one mediating hypothesis. The results show that all the direct hypotheses except the impact of social influence on the behavioural intention to use (BINTU) blockchain are significant. The mediating hypothesis indicating the role of BINTU in the relationship between facilitating conditions (FCON) and the actual use of blockchain is also supported. FCON and BINTU together explain 88.7% variation in blockchain use behaviour for supply chain financing. The research advances past findings by employing an expanded UTAUT framework and validating observations with the other relevant studies throughout the world.


2018 ◽  
Vol 56 ◽  
pp. 05001
Author(s):  
Osaro Aigbogun ◽  
Zulkipli Ghazali ◽  
Radzuan Razali

Resilience is the vital feature of supply chains that confers the ability to withstand the adverse effects of disruptive events. Most of the previous studies have been conceptual, theoretical, normative, or at best qualitative in approach, concentrating on identifying the elements of resilience. In spite of the proliferation of studies, an empirically validated quantitative study on justifying the measurement dimensions of supply chain resilience is rare, thus the need for further quantitative empirical studies. The context of the present study is the manufacturing supply chain of halal pharmaceuticals in Malaysia. A quantitative cross-sectional design was applied by means of self-administered structured questionnaire survey, using the Supply Chain Resilience Assessment and Management instrument (SCRAM© 2.0). The survey yielded usable responses from 106 manufacturing companies engaged in the production of halal pharmaceuticals in Malaysia. Descriptive statistics as well as partial least square-based structural equation modelling was used to analyze the survey data. This was facilitated by IBM SPSS statistics software (version 21.0), and Smart PLS 3.2.4 respectively. The results suggest that the psychometric properties of the supply chain resilience dimensions (vulnerabilities and capabilities) in the context of the present study are reliable and valid.


2020 ◽  
Vol 15 (2) ◽  
pp. 273-287
Author(s):  
Kuswardani DC ◽  
Yani TE ◽  
Nurhidayati Nurhidayati

This study aims to contribute to the understanding of increasing interest in repurchasing the University of Semarang Higher Education services. The variables tested to increase the Repurchase Interest directly are Switching Cost and Perceived Quality. The indirect variable to increase repurchase interest is student satisfaction through Perceived Quality and Service Recovery. The population is all students using USM Higher Education services as many as 25,302 active students, while a sample of 100 respondents using purposive sampling technique. The analytical tool used is Structural Equation Medelling (SEM) with Partial Least Square (PLS) program applications, namely smartPLS.3.0. The results of hypothesis testing indicate that Hypothesis 1 is rejected, while the other hypotheses are supported. Switching Cost has no significant effect on Repurchase Interest. Perceived Quality and Service Recovery is not directly influential on Repurchase Interest, mediated by Student Satisfaction. Student Satisfaction and Service Recovery have a direct effect on Repurchase Interest.


Teknologi ◽  
2020 ◽  
Vol 10 (2) ◽  
pp. 93-109
Author(s):  
Anthony Eko Hadisuwarno ◽  
◽  
Rahadian Bisma ◽  

This study aims to determine user acceptance and what factors influence user acceptance of E-Kinerja. The theoretical model used is a combination of the theoretical model of technology adoption of TRAM (Technology Readiness Acceptance Model) and EUCS (End User Computing Satisfaction). For example, the intention to use variable in the TRAM (Technology Readiness Acceptance Model) model is used as a link between the two models in this study. This research was conducted in Sidoarjo Police by using a questionnaire that was distributed directly as a source of data with probability sampling technique involving the participation of 229 respondents from Sidoarjo Police as members of the e-Kinerja application. The data analysis technique used is PLS-SEM (Partial Least Square-Structural Equation Modeling). The results of this study state that there are seven positive and ten negative hypotheses. The findings of this study are the user's intention to positively influence user satisfaction in using the e-Kinerja application which can be interpreted that the user feels satisfied and accepts the e-Kinerja application as an information system that can help reporting and calculating the performance of each member of the Sidoarjo Police.


2021 ◽  
Vol 5 (2) ◽  
pp. 291-313
Author(s):  
Niken Febiana ◽  
Hendri Tandjung ◽  
Hilman Hakiem

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


2021 ◽  
Vol 19 (2) ◽  
Author(s):  
Gumulya Sonny Marcel Kusuma

This study examines the influence of internal auditor, senior management support, organizational culture on the effectiveness of internal audits. This research uses convenience sampling technique to select the respondent . Data were collected through a survey on 44 respondents internal auditors who work at BUMN and BUMD of Palembang. Structural Equation Model (SEM) with Partial Least Square (PLS) was applied to analyzed the data. The result of this research indicate positive influence of internal auditor and senior management support on the effectiveness of internal audits. Futhermore, it was found that there were no significant influence organizational culture on the effectiveness of internal audits.


2020 ◽  
Vol 9 (1) ◽  
pp. 38-45
Author(s):  
Ayu - Retnowati ◽  
Prabowo Yudo Jayanto

This study aims to determine the effect of Inflation, Gross Domestic Product (GDP), Operational Income Operating Cost (BOPO), Financing to Deposit Ratio (FDR) and Capital Adequacy Ratio (CAR) to Non Performing Financing (NPF). The population in this study were 13 Islamic Commercial Bank in Indonesia in year 2012-2015. The sample selection used purposive sampling technique which resulted in 9 banks and the analysis units were 36. Data collection method used in this research was documentation. Data analysis method used was Structural Equation Modeling (SEM) with Partial Least Square (PLS) with SmartPLS 3.0 analysis tool. The results show that the inflation, GDP, and FDR variables do not significantly influence NPF. BOPO variable has a positive and significant influence to NPF. CAR variable has a negative and significant influence to NPF. The conclusion shows that the inflation, GDP, and FDR variables do not significantly influence NPF. Variables of BOPO and CAR have significant influence to NPF. 


2018 ◽  
Vol 19 (3) ◽  
pp. 328-344 ◽  
Author(s):  
Eugene Cheng-Xi Aw ◽  
Jun-Hwa Cheah ◽  
Siew Imm Ng ◽  
Murali Sambasivan

Purpose The purpose of this study is to examine compulsive buying and its interrelationships with careful spending, loan dependence and financial trouble. This study also aims to investigate the moderating role of gender. Design/methodology/approach A questionnaire-based survey was conducted. Two hundred and seven responses were collected using purposive sampling technique. Partial least square–structural equation modelling was performed to analyze the proposed hypotheses. Findings The salient findings are (1) careful spending negatively influences compulsive buying, (2) compulsive buying positively influences loan dependence and financial trouble, (3) loan dependence positively influences financial trouble, (4) the relationships between careful spending and compulsive buying, and between loan dependence and financial trouble differ between male and female consumers, (5) there is a sequential mediation effect between careful spending and financial trouble and (6) there are gender differences between careful spending and compulsive buying and between loan dependence and financial trouble. Research limitations/implications This study empirically validates the role of short-term money attitude, conceptualized as careful spending in compulsive buying context and how it attenuates the consequences of compulsive buying. Originality/value This study explains the serial mechanism in which careful spending can be used to counteract financial trouble of youngsters, and further looks into the differences of relationships in term of gender through multi-group analysis.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hardius Usman ◽  
Chairy Chairy ◽  
Nucke Widowati Kusumo Projo

Purpose The purpose of this study are: to study the difference between halal awareness and halal certified awareness, and the relationship between the two variables; to study the differences in knowledge about halal and halal certified, as well as their relationship with halal awareness and halal certified awareness; and to build and test research models regarding factors that affect certified halal awareness. Design/methodology/approach The target population is Muslims who live in Indonesia and are 18 years old or more. The self-administered survey method is carried out based on a purposive sampling technique. The authors collect data from 428 Muslim respondents in Indonesia through an online survey. This study applies the partial least square–structural equation model to examine causal relationships and test hypotheses. Findings This study reveals several results: halal awareness is a different concept from halal-certified awareness; knowledge of halal is a different concept from knowledge of halal certificates; awareness is an outcome of knowledge, but knowledge is not an outcome of awareness; halal awareness has a significant effect on halal-certified awareness; knowledge about halal certificates has a significant effect on halal-certified awareness, but knowledge about halal does not have a significant effect; knowledge of halal certificates is not influenced by knowledge of halal and halal awareness; and exposure and religious commitment have a significant role in increasing knowledge and awareness. Originality/value Research that explores the difference between halal awareness and halal certified awareness, and Muslim knowledge about halal and halal certified, especially in the context of halal-certified food, is still very limited in the literature provided, if not unavailable. Furthermore, this study also builds and tests research models regarding the factors that affect certified halal awareness, which is limited or may not have been found in the literature.


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