scholarly journals Analisis Faktor-Faktor yang Mempengaruhi Minat Pemanfaatan Teknologi Informasi bagi Auditor

2019 ◽  
Vol 2 (2) ◽  
pp. 202-211
Author(s):  
Dian Puji Puspita Sari ◽  
Arief Rahman

The era of modernization nowadays, humans are very dependent on technology. This makes technology become a basic need for everyone. This study aims to analyze the factors that influence the interest in using information technology for auditors in Yogyakarta. Independent variables used include performance expectations, business expectations, social factors, conditions that facilitate and suitability of tasks. Respondents in this study were auditors who used IT in their work. The number of respondents was 106 respondents. The data analysis method used is structural Equation Model (SEM) using Partial Least Square (PLS) software. The results of this study state that performance expectations, business expectations, social factors, facilitating conditions and suitability of tasks have a positive effect on the interest in using information technology for auditors in Yogyakarta. Keywords: Interest, Information Technology, Auditor

Author(s):  
Prayitno Basuki ◽  
Endar Pituringsih

This study aims to examine the determinants of campaign fund management of legislative election campaigns and implications for the transparency of financial statements. The sample consists of 12 (twelve) political parties participating in the 2014 election in East Lombok Regency. It used Structural Equation Model (SEM) approach with Partial Least Square (PLS) software. From the significant value, the hypothesis is accepted if the t-statistic value is higher than 1.67 at a significant level of 5%. Hence, the results showed that H1 for regulatory and H2 for accountability compliance has a positive effect on campaign fund management, and H3 for campaign fund management has a positive effect on the transparency of financial statements. Value T-Statistic H1 is 1.90, H2 is 6.69, and H3 is 6.74 has indicated that hypothesis is accepted.


Author(s):  
Adi Suryawan ◽  
Made Suyana Utama

This study aims to determine the effect of community empowerment on community based tourism (CBT) and community welfare at the Ceking Rice Terrace tourist attraction, Tegallalang, Gianyar. The sample of this study were 88 people through simple random sampling. The data collection method used was questionnaire distribution. The data analysis technique used is the Structural Equation Model (SEM) with the Partial Least Square (PLS) approach. The results showed that community empowerment had a positive effect on CBT and community welfare, community empowerment and CBT had a positive effect on community welfare, and CBT was able to positively mediate the effect of empowerment on community welfare. Community empowerment should be further improved because there are still many people who do not participate in the development of tourist objects, especially Ceking Rice Terrace, which causes economic disparities in Tegallalang Village and there are still people who do not have a job, or in other words, the welfare of the community has not yet been realized.


2018 ◽  
Vol 9 (1) ◽  
pp. 33
Author(s):  
Arief Tri Wicaksono ◽  
Jun Surjanti

This research aimed to analyze the influence of personality dimensions on the performance of employees with training as a mediating variable. The sample used in this study were 45 marketing employees of PT Gresik Cipta Sejahtera. Statistical method analyze technique used is Structural Equation Model Partial Least Square by using Smart PLS 2.0. The results of recent research showed that the dimension of personality extraversion, agreeableness, neuroticsm, openness had significant positive effect on performance, Dimensions of Personality conscientinouness had a negative effect and significant to the performance. Dimensions of personality extraversion conscientinouness, openness had positive effect and significant to training, dimensions of personality agreeableness, neuroticsm had positive effect but not significant to training, training had positive and significant impact on performance.Training did not mediate the effect between Dimensions of Personality extraversion, agreeableness, neuroticsm, openness on performance, training did mediate the effect between Dimensions of Personality conscientinouness on performance.  


2020 ◽  
Vol 9 (2) ◽  
pp. 149
Author(s):  
Achmad Yanu Alif Fianto ◽  
Siti Asiyah ◽  
Baiq Handayani Rinuastuti

This study aims to determine (1) the influence of entrepreneurship education on entrepreneurship motivation ofmanagement student and (2) the influence of entrepreneurship education on entrepreneurial skills of management education student. This research is associative causal research with a quantitative approach. The variables of this research are in entrepreneurship education as independent variables, motivation and entrepreneurial skills as the dependent variable. The sample of population in this research is management education student respondents for about 213 students in East Java, Indonesia. Data collection techniques in this research using questionnaires and documentation. Data analysis method used was Structural Equation Model-Partial Least Square. This research finds that entrepreneurship education have a positive and significant effect towards entrepreneurship motivation and this research also finds that entrepreneurship education have a positive and significant effect towards entrepreneurship skill. From those findings, this research concludes that entrepreneurship education have a significant role in the disruptive age.


2021 ◽  
Vol 11 ◽  
Author(s):  
Haijun Wang ◽  
Muhammad Aamir Shafique Khan ◽  
Farooq Anwar ◽  
Fakhar Shahzad ◽  
Daniel Adu ◽  
...  

This study aims to investigate the impact of stakeholders’ views on the practices of green innovation (GI), consequent effect on environmental and organizational performance (OP), and moderating influence of innovation orientation. A quantitative method was employed for the sample size of 515 responses. To accumulate the data from the respondents, convenient random sampling was used. Data were collected from manufacturing and services firms through a field survey by using a closed-ended questionnaire based in the Punjab province of Pakistan. The analysis was done using the structural equation model of the partial least square analysis method. Our findings proved a positive and significant link between stakeholders’ views on GI practices. A significant association has been found between GI practices and environmental and OP. The moderating effect was found to be negative but statistically significant. This research offers numerous contributions and provides decision-making insinuations.


2021 ◽  
Vol 5 (1) ◽  
pp. 16
Author(s):  
Cindy Irawati

The purpose of this study is to explore the effect of Brand Experience, Brand Image, Customer Satisfaction on Brand Loyalty for BonCabe customers in Jakarta. Variables used are Brand Experience, Brand Image, Customer Satisfaction, Brand Loyalty. This is a descriptive research that use non-probabilistic sampling method (240 data closed-questions questionnaires, 7 scale of Likert, compiled in 2019-2020 from BonCabe customers in Jakarta). The data analysis technique is using SEM (Structural Equation Model) methodology (using software: Partial Least Square 3) with α = 0,05. The results are: (1) a) brand experience and b) brand image has a significant and positive effect toward customer satisfaction of BonCabe in Jakarta. (2) a) brand experience and b) brand image has a significant and positive effect toward brand loyalty of BonCabe in Jakarta. (3) customer satisfaction has a significant and positive effect toward brand loyalty of BonCabe in Jakarta. (4) customer satisfaction could mediate a) brand experience and b) brand image so that they have significant and positive effect toward brand loyalty of BonCabe in Jakarta. Penelitian ini bertujuan untuk mengetahui pengaruh Brand Experience, Brand Image, Customer Satisfaction terhadap Brand Loyalty pada produk bernama BonCabe di wilayah Jakarta. Variabel yang digunakan adalah Brand Experience, Brand Image, Customer Satisfaction, Brand Loyalty. Data yang digunakan adalah data yang dikumpulkan di tahun 2019-2020. Teknik pengumpulan data menggunakan kuesioner tertutup 7 skala Likert, yang menggunakan metode SEM (Structural Equation Model) diolah menggunakan software PLS (Partial Least Square 3) dengan nilai α = 0,05. Hasil analisis menyimpulkan bahwa (1) Terdapat pengaruh a) brand experience dan b) brand image terhadap customer satisfaction BonCabe di Jakarta. (2) Terdapat pengaruh a) brand experience dan b) brand image terhadap brand loyalty BonCabe di Jakarta. (3) Terdapat pengaruh customer satisfaction terhadap brand loyalty BonCabe di Jakarta. (4) Terdapat customer satisfaction yang dapat memediasi pengaruh a) brand experience dan b) brand image terhadap brand loyalty BonCabe di Jakarta.


2018 ◽  
Vol 34 (2) ◽  
pp. 397-405
Author(s):  
Achmad Daengs GS ◽  
Diana Zuhroh

The objective of this study to analyze the consequences of active customers number, operational offices, loans granted to net income at PT Pegadaian. Data were quantitative sourced from secondary data taken from official website of PT Pegadaian Indonesia in the form of annual financial statements period 2011-2016 (Central Biro Statistic). Data analysis technique used in this research is Structural Equation Model (SEM) analysis with Smart Partial Least Square (PLS) tool. The results of this study indicate that: number of active customers has an insignificant effect on net income; The operational office has a significant positive effect on net income; Loans granted has significant and positive effect on net income. In general, financial statement consists of balance sheet, profit and loss and report of financial position changes. Balance sheet shows total assets, debt and capital of inventory on a certain date, financial ratios are the most popular tool for analyzing financial statements.


2019 ◽  
Vol 13 (2) ◽  
pp. 129
Author(s):  
Susi Siswati

This study aimed to examine the effect of local revenue, the excess over budget calculations, general allocation fund, special allocation fund, opportunistic behavior of the previous year's budget allocator against opportunistic behavior of the current year’s budgetallocatorand its impact on economic growth in Indonesia. This study used purposive sampling with a population of 4473 with 497 district / cities in Indonesia covering the study period of 2006-2014, consisting of  1375 units eligible data. . The data were obtained from the Central Statistics Agency (BPS) in Indonesia, the Directorate General of Fiscal Balance (DJPK) , and the Regional Financial Information System (SIKD) website. The data analysis used Structural Equation Model - Partial Least Square (PLS-SEM) with WARP-PLS. Based on the results of the analysis indicate that the local revenues gave a significantly positive  effect on the opportunistic behavior-budget allocator, the excess over budget calculations created a significantly positive effect on the opportunistic behavior-budget allocator, general allocation fund significantly positively affects  the opportunistic behavior-budget allocator, the special fund allocation significantly gave a  positive effect on the opportunistic behavior-of the budget allocator, opportunistic behavior of the previous year's budget allocator gave a significantly negative effect against the opportunistic behavior of the current budget allocator, and the opportunistic behavior of the current budget allocator gave a significantly positive effect on economic growth. Keywords: Local revenue, the excess over budget calculations, general allocation fund, special allocation funds, opportunistic behavior-budget allocator, economic growth ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh pendapatan asli daerah, selisih lebih perhitungan anggaran, dana alokasi umum, dana alokasi khusus, perilaku oportunistik penyusun anggaran tahun sebelumnya terhadap perilaku oportunistik penyusun anggaran dan  dampaknya terhadap pertumbuhan ekonomi di Indonesia. Penelitian ini menggunakan purposive sampling dengan  populasi sebanyak 4473 dengan 497 pemerintah kabupaten/kota di Indonesia dengan data periode penelitian tahun 2006 – 2014 yang memenuhi kriteria adalah 1375. Data diperoleh dari Badan Pusat Statistik (BPS) di Indonesia, Direktorat Jenderal Perimbangan Keuangan (DJPK), Situs Sistem Informasi Keuangan Daerah (SIKD). Analisis data menggunakan Structural Equation Model - Partial Least Square (PLS-SEM) dengan WARP-PLS. Berdasarkan hasil analisis menunjukkan bahwa pendapatan asli daerah berpengaruh positif signifikan terhadap perilaku oportunistik penyusun anggaran, selisih lebih perhitungan anggaran berpengaruh positif signifikan terhadap perilaku oportunistik penyusun anggaran, dana alokasi umum berpengaruh positif signifikan terhadap perilaku oportunistik penyusun anggaran, dana alokasi khusus berpengaruh positif signifikan terhadap perilaku oportunistik penyusun anggaran, perilaku oportunistik penyusun anggaran tahun sebelumnya berpengaruh negatif signifikan terhadap perilaku oportunistik penyusun anggaran. Perilaku oportunistik penyusun anggaran berpengaruh positif signifikan terhadap pertumbuhan ekonomi. Kata Kunci: Pendapatan asli daerah, selisih lebih perhitungan anggaran, dana alokasi umum, dana alokasi khusus, perilaku opportunistik penyusun anggaran, pertumbuhan ekonomi


2021 ◽  
Author(s):  
Gladys Greselda Gosal ◽  
Timotius F. C. W. Sutrisno ◽  
Vincent Filbert

Demand for coffee is growing, so it is not surprising that sensory marketing is often used to attract the consumer’s attention. This study aimed to determine the relationship between sensory marketing, packaging, and purchasing decisions of Coffesia’s coffee products, where sensory marketing focused on two factors: visual and touch. A survey method was used with 60 questionnaires distributed in the Surabaya region, but only 45 questionnaires were returned and processed. The Structural Equation Model - Partial Least Square (SEM-PLS) was used for data analysis. First, sensory marketing had a positive effect on purchasing decisions, which means it encouraged buyers to make purchasing decisions. Second, sensory marketing had a positive effect on packaging when buyers wanted to buy products with attractive packaging. Third, packaging had a positive effect on purchasing decisions. Finally, sensory marketing had a positive effect on purchasing decisions through packaging as a mediating variable. Keywords: sensory marketing, visual, touch, packaging, purchasing decision


2021 ◽  
Vol 35 (2) ◽  
pp. 398-405
Author(s):  
Ramadania RAMADANIA ◽  
◽  
Yahya Al FATIH ◽  
Dio Caisar DARMA ◽  
Fenty FAUZIAH ◽  
...  

In this period, traveling has become one of the activities most in demand by the community, many people try to get rid of boredom by switching to traveling. The purpose of this research is to investigate the impact of lifestyle among millennials on their attitude toward traveling activities. We use survey research that is conducted to understand the causal relationships between variables with the use of a questionnaire as the instrument to obtain data. The questionnaire is distributed to 100 samples who fulfill the requirements. The sample is millennials in Pontianak City who are between 20 - 39 years old. The data analysis method used is Structural Equation Model Partial Least Square (SEM-PLS) method using SmartPLS 3.0 software. The hypothesis is the lifestyle and travel motivation have an effect to tour preferences. Furthermore, lifestyle, travel motivation, and tour preferences have an effect on consumer intention to travel. The result of this research shows that all the hypotheses are accepted. Not a few people think traveling has become a hobby and lifestyle because traveling itself has become a trending topic in the community.


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