DETERMINAN EFEKTIVITAS PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (BLUD): DIMODERASI SISTEM PENGENDALIAN INTERNN PEMERINTAH

This study aims to determine the effect of the use of information technology, human resource competency, and functional oversight of the effectiveness of financial management of local public service agencies with the government's internal control system as a moderating variable. The data used in this study are primary data with questionnaires as instruments. The number of samples in this study were 112. However, only 92 (82,14%) respondents returned the questionnaire and could be processed. Data in this study were analyzed using the Structural Equation Modeling (SEM) model. Testing the hypothesis in this study using a significance level of 5% (0.05). The results of this study indicate that the use of information technology, human resource competencies, and functional oversight effect on the effectiveness of financial management of regional public service bodies and internal control systems can moderate the relationship of the use of information technology, human resource competencies, and functional oversight of the effectiveness of financial management bodies regional public services.

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Factors influencing integrated information management: Spatial data infrastructure in Pakistan

Information Development ◽

10.1177/02666669211048483 ◽

2021 ◽

pp. 026666692110484

Author(s):

Asmat Ali ◽

Muhammad Imran ◽

Munazza Jabeen ◽

Zahir Ali ◽

Syed Amer Mahmood

Keyword(s):

Information Management ◽

Spatial Data ◽

Structural Equation ◽

Explanatory Power ◽

Primary Data ◽

Equation Modeling ◽

Geospatial Information ◽

Data Infrastructure ◽

Significance Level ◽

Retrieval Processes

Spatial data is one of the core components in all information retrieval processes for decision-making. Spatial data acquisition consumes enormous monetary resources and time. The Integrated Geospatial Information Framework (IGIF) provides a basis and guide for developing, integrating, strengthening, and maximizing geospatial information management and related resources in all countries. To this, governments all over the world are establishing national spatial data infrastructures (SDIs). However, such initiatives face a considerable amount of resistance as organizations often do not want to share their data assets. The present study investigates these barriers in the establishment of national SDI in Pakistan. The constraints studied through the IGIF pathways and past studies were adapted via a pilot study and conceptualized in a hypothesized model. We collected primary data via the administration of 520 questionnaire surveys to 280 public and private organizations. Partial least squares structural equation modeling (PLS-SEM) was applied to statistically confirm the conceptual model of the barriers to disseminating spatial data. The results indicate institutional barriers from the absence of national data policy, lack of specified roles of stakeholders, poor inter-organizational coordination, missing data-sharing policy, and weak organizational partnerships, with coefficients 0.26, 1.555, 1.305, 8.288, and 0.136, respectively, at the p < 0.001 significance level. The PLS-SEM R2 0.65 indicates a good explanatory power of the model. The methodology developed in the present study will allow devising more sustainable policies for spatial data management and dissemination in Pakistan and beyond.

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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN MELALUI PENGELOLAAN BARANG MILIK DAERAH

BISMA ◽

10.19184/bisma.v12i1.7602 ◽

2018 ◽

Vol 12 (1) ◽

pp. 66

Author(s):

Sri Wahyuni ◽

Isti Fadah ◽

Diana Sulianti Tobing

Keyword(s):

Information Technology ◽

Human Resource ◽

Structural Equation ◽

Quantitative Research ◽

Census Data ◽

Local Property ◽

Financial Statement ◽

Equation Modeling ◽

Property Management ◽

The Government

Abstract: The purpose of this study is to analyze the influence of human resource competency and utilization of information technology on the financial statement quality mediated by the local property management in the Government of Bondowoso Regency. This is a quantitative research with the population consists of all property administrators, operators of Local Management Information System (SIMDA)/financial report makers, and Financial Administration Officials (PPK). Sampling method used is saturated sampling (census). Data used were collected from questionnaires distribution and analyzed using Structural Equation Modeling (SEM). Results of the research prove that human resource competency affects local property management and financial statement quality, while utilization of information technology only affects financial statement quality, but it has no effect on local property management. In addition, local property management affects financial statement quality. These mean that local property management partially mediates the influence of human resource competency on financial statement quality, but it does not mediate the influence of utilization of information technology on financial statement quality. Keywords: Human Resource Competency, Utilization of Information Technology, Management of Local Property, and Quality of Financial Statement.

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MODEL OF HUMAN RESOURCE PERFORMANCE IMPROVEMENT BASED ON HUMAN CAPITAL AND SOCIAL CAPITAL WITH THE MODERATION OF INFORMATION TECHNOLOGY

International Journal of Islamic Business Ethics ◽

10.30659/ijibe.2.1.207-220 ◽

2017 ◽

Vol 2 (1) ◽

pp. 207

Author(s):

Budiarti Ningrum

Keyword(s):

Social Capital ◽

Information Technology ◽

Human Capital ◽

Performance Improvement ◽

Human Resource ◽

Structural Equation ◽

Total Sample ◽

Equation Modeling ◽

Capital Social ◽

Radio Frequency Spectrum

This study investigates the effect of human capital and social capital on human resource performance, and the moderating effect of information technology. Based on a total sample of 88 respondents from the Technical Implementation Unit (UPT) of Monitor Radio Frequency Spectrum Class I Semarang and Yogyakarta which is analyzed using structural equation modeling based smartPLS 3.0, the results indicated that 1) human capital is positively related to social capital and human resorce performance; 2) social capital is positively related to human resorce performance; 3) information technology moderates the relationships between social capital and human resorce performance; and 4) information technology moderates the relationships between human capital and human resource performance.Keywords: Human capital, Social capital, Information technology, Human resource performance

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Pemanfaatan Teknologi Informasi, Kualitas SDM, dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Studi pada OPD Provinsi Gorontalo

Jambura Accounting Review ◽

10.37905/jar.v1i1.8 ◽

2020 ◽

Vol 1 (1) ◽

pp. 36-47

Author(s):

Mardiah Sikumbang ◽

Lukman Pakaya ◽

Harun Blongkod

Keyword(s):

Information Technology ◽

Human Resource ◽

Internal Control ◽

Quantitative Research ◽

Internal Audit ◽

Financial Statement ◽

Primary Data ◽

Work Commitment ◽

Analysis Technique

This research aimed to know the influence of the utilization of information technology, the quality of human resource, and the system of internal control towards the quality of financial statement at OPO of Gorontalo Province partially and simultaneously. This was quantitative research by using primary data obtained from the distribution of the questionnaire to the Regional Device Organization (ROO) personnel Gorontalo province. The data analysis technique used multiple regression analysis.This research finding revealed that the utilization of Information technology, the quality of human resource, and the system of internal control was simultaneously and significantly influenced the variable of quality of financial statement in ROO of Gorontalo Province with the determinant value as 64,40%. While the remaining was 35,600/0 could be described by other unlnvestigated variables such as the work commitment of the personnel. organization justice, education and training of the personnel, as well as the follow up of internal audit. While it was partially only the quality of human resource and the system of Internal control simultaneously and significantly influenced the variable of the quality of financial statemeot In the Regional Device Organization (ROO) of Gorontalo province.

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PENGARUH PERSEPSI PEGAWAI MENGENAI OUTSOURCING TERHADAP KEPUASAN KERJA DAN TURNOVER INTENTION

Jurnal Manajemen dan Pemasaran Jasa ◽

10.25105/jmpj.v8i2.1595 ◽

2016 ◽

Vol 8 (2) ◽

pp. 115

Author(s):

Retno Sari Murtiningsih

Keyword(s):

Job Satisfaction ◽

Human Resource ◽

Turnover Intention ◽

Structural Equation ◽

Sampling Technique ◽

Primary Data ◽

Equation Modeling ◽

Survey Method ◽

Increase Productivity ◽

The Impact

The Background of this research was the trend of companies’ outsourcing human resource (expertise and specialists) to accomplish tasks more cheaply and efficiently to increase productivity. The objective of this research was to find out the impact of employees’ perception of outsourcing human resource on their job satisfaction and turnover intention. To achieve this objective the quantitative research has been done by using explanatory survey method. The design of this research applies quantitative approach. The samples for the study consisted of 115 human resource division employees of three Banks in Jakarta. The primary data in this research was obtained by using closed ended questionnaires. Non probability sampling method with the convenience sampling technique was employed to select the sample. Data analysis used in this research was Structural Equation Modeling (SEM). The result of this research concludes that employees’ positive perception of outsourcing human resource increases their job satisfaction and decreases their turnover intention whereas negative perception of outsourcing human resource decreases job satisfaction and subsequently increases turnover intention. Based on the result of the research, it is important that a company outsource human resource to increase productivity.

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EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH: PERAN MODERASI SISTEM PENGENDALIAN INTERN PEMERINTAH

Current: Jurnal Kajian Akuntansi dan Bisnis Terkini ◽

10.31258/jc.2.2.319-338 ◽

2021 ◽

Vol 2 (2) ◽

pp. 319-338

Author(s):

Nana Santika ◽

Taufeni Taufik ◽

Devi Savitri

Keyword(s):

Control System ◽

Human Resource ◽

Internal Control ◽

Financial Management ◽

Employee Performance ◽

Financial Accounting ◽

Primary Data ◽

Accounting System ◽

Accounting Systems ◽

Internal Control System

This study aims to determine the effect of employee performance, regional financial accounting systems, and human resource competencies on the effectiveness of regional financial management which is moderated by the government's internal control system. This research was conducted at Pelalawan District OPD. The data used in this study are primary data that is a questionnaire. The population in this study were employees who worked at the Regional Apparatus Organization in Pelalawan Regency. This study uses purposive sampling. Of 81respondent who participated indicate that: Employee performance and the regional financial accounting system influence the effectiveness of regional financial management but Human resource competence does not affect the effectiveness of regional financial management. The government's internal control system can moderate the effect of employee performance, the regional financial accounting system, and human resources on the effectiveness of regional financial management.

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The Effect of Financial Literacy, Parents’ Social Economic and Student Lifestyle on Students Personal Financial Management

Economic Education Analysis Journal ◽

10.15294/eeaj.v10i3.50721 ◽

2021 ◽

Vol 10 (3) ◽

pp. 522-531

Author(s):

Dewiana Novitasari ◽

Juliana Juliana ◽

Masduki Asbari ◽

Agus Purwanto

Keyword(s):

Financial Literacy ◽

Financial Management ◽

Random Sampling ◽

Structural Equation ◽

Quantitative Methods ◽

Sampling Method ◽

Social Economic ◽

Primary Data ◽

Equation Modeling ◽

Analysis Techniques

The purpose of this study was to analyze the effect of financial literacy, parents’ social economic and student lifestyle on students’ personal financial management. This study used quantitative methods and data analysis techniques of Structural Equation Modeling using SmartPLS 3.0 software. The research sample used a random sampling method. The data used primary data collected through a questionnaire. The number of returned and valid questionnaires was 220 samples. The data was processed by using SEM. The results of the study concluded that financial literacy had a significant effect on students’ personal financial management, student lifestyle had a significant effect on students’ personal financial management, and parents’ social economics had a significant effect on students’ personal financial management. The novelty of this research was the Correlation model of financial literacy, parents’ social economic and student lifestyle on students’ personal financial management. The results of this study can be a reference for further research that can be applied in other organizations.

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THE EFFECT OF INNOVATION, INFORMATION TECHNOLOGY, AND ENTREPRENEURIAL ORIENTATION ON BUSINESS PERFORMANCE

Akademika ◽

10.34005/akademika.v9i02.914 ◽

2020 ◽

Vol 9 (02) ◽

pp. 161-176

Author(s):

Fufung Alfu Lailah ◽

Tjiptogoro Dinarjo Soehari

Keyword(s):

Information Technology ◽

Structural Equation Modeling ◽

Significant Influence ◽

Entrepreneurial Orientation ◽

Structural Equation ◽

Business Performance ◽

Sampling Technique ◽

Primary Data ◽

Equation Modeling ◽

Performance Information

This study aims to obtain information about the effect of entrepreneurial orientation on innovation, information technology on innovation, entrepreneurial orientation on business performance, information technology on business performance, innovation on business performance, innovation mediates the effect of entrepreneurial orientation on business performance and innovation mediates the effect of information technology on business performance of business shop owners in Glodok Market. The data used are primary data derived from questionnaires distributed to respondents. The population in this study were all business shop owners in Glodok Market is 758 with a probability sampling technique of 176 stores as respondents. The analytical method used is structural equation modeling (SEM) using the Lisrel 8.80 program. The results showed that there was no effect of entrepreneurial orientation on innovation, there was a positive and significant effect on entrepreneurial orientation on business performance, there was a positive and significant influence on information technology on innovation, there was a positive and significant effect on information technology on business performance, there was a positive and significant effect on innovation on business performance, innovation cannot mediate entrepreneurial orientation to business performance and innovation can mediate information technology on business performance.

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PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, UKURAN, UMUR DAN KEPEMILIKAN PERUSAHAAN TERHADAP KEPATUHAN KEWAJIBAN PAJAK

Jurnal Magister Akuntansi Trisakti ◽

10.25105/jmat.v1i2.4935 ◽

2014 ◽

Vol 1 (2) ◽

pp. 127

Author(s):

Dhaniel Hutagalung ◽

Waluyo Waluyo

Keyword(s):

Organizational Culture ◽

Structural Equation ◽

Tax Compliance ◽

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Equation Modeling ◽

Significance Level ◽

Company Sector ◽

The Relationship

This study aims to: (1) determine and predict the relationship leadership style influence on tax compliance, (2) determine the influence of organizational culture on tax compliance, (3) determine the effect of firm size on tax compliance, (4) determine the effect of age corporate tax compliance, and (5) the effect of ownership on tax compliance.Associative and quantitative statistical methods are used. Object and the sample are property, real estate and construction company sector in Jakarta, and are listed on the Indonesian Stock Exchange. The sampling technique used by census method based on the number of small population. 32 respondents of tax staff / manager, accounting or finance were used as the primary data. Spread questionnaires were analyzed using Structural Equation Modeling (SEM) with an alternative Partial Least Square (PLS) using SmartPLS program version 2.0 M3. SEM-PLS is used because of the difference in scale of measurement variables and lack of samples.The results showed that of the five hypotheses proposed, only two hypotheses are acceptable. Organizational culture has an significant influence and firm size variabel affect tax compliance by 17.79% and significant with T-statistic of 2.41 (>1,96). The larger the company the more it is likely to dutifully carry out their tax compliance and predictions on the role of leadership styles to improve tax compliance is acceptable. Leadership style affect by 19,91% and no significant with T-Statistic 1.83 (<1.96) at 5% significance level, age and ownership of the company was found do not affect the Tax compliance. R-square showed value of 0.4003 indicates, the relationship model are moderate which means that all variables affect the overall 40.03% of the tax compliance.

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PENGARUH KEPEMIMPINAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA TERHADAP KEPUASAN KERJA, MOTIVASI KERJA, DAN KINERJA KARYAWAN BANK SULSELBAR

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2012.v16.i4.2332 ◽

2012 ◽

Vol 16 (4) ◽

pp. 391

Author(s):

Agung Widhi Kurniawan

Keyword(s):

Job Satisfaction ◽

Human Resource Development ◽

Human Resource ◽

Structural Equation ◽

Employee Performance ◽

Sampling Technique ◽

Resource Development ◽

Equation Modeling ◽

Significance Level ◽

Job Motivation

This study aims to explain the effect of leadership and human resource development on job satisfaction, job motivation and employees performance. Analysis by using Structural Equation Modeling (SEM) with alpha 5% to test the significance of research variable. The data were taken from all Bank Sulselbar employees using cluster random sampling technique. The total respondents were 184 respondents. Questionnaire (main instrument), interview, observation, and documentary were used in collecting the data. Results of analysis (at significance level of 5%) showed that: 1) leadership has a significant effect on job satisfaction, 2) human resource development has a significant effect on job satisfaction, 3) leadership has a significant effect on job motivation, 4) human resource development has a significant effect on job motivation, 5) leadership has a significant effect on employee performance, 6) human resource development has a significant influence employee performance, 7) job satisfaction has a significant effect on job motivation, 8) job satisfaction has a significant effect on employee performance, and 9) job motivation does not significantly affect on employee performance.

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