scholarly journals THE EFFECT OF AMIL’S ISLAMIC CHARACTERISTICS ON THE QUALITY OF FINANCIAL REPORTING OF ZAKAT MANAGEMENT ORGANIZATIONS (ZMO): GOOD GOVERNANCE AS INTERVENING VARIABLE

2021 ◽  
Vol 16 (1) ◽  
pp. 15-31
Author(s):  
Abrar Nawas ◽  
Yuswar Zainal Basri ◽  
Tatik Mariyanti ◽  
Zulhelmy Zulhelmy

The objective of this research is to analyze the effect of Amil's Islamic Characteristics on Quality of Financial Reporting and Good Governance as an Intervening Variable in Zakat Management Organizations (ZMO). The research used the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with SmartPLS software to analyze data from 204 samples of commissioners and administrators of Zakat Management Organization. The results show that the character of trustworthiness, professionalism, and good governance had a positive and significant effect on the quality of Financial Reporting. In contrast, Islamic religiosity has no impact on the quality of financial reporting. The results also show that Islamic religiosity, trustworthiness, and professionalism had a positive and significant effect on good governance. Good governance played a role in mediating the influence of trustworthiness on the quality of Financial Reporting. The research findings provide managerial implications for ZMO and the government to utilize Islamic religiosity and character of trustworthiness as qualitative standards in Amil recruitment. Furthermore, it allows them to create and set Amil’s professional competency standards, including the fields of accounting and management, and provide Amil professional certification as well as establish Amil Professional Associations.

2021 ◽  
Vol 3 (2) ◽  
pp. 126-133
Author(s):  
Imran Rosadi ◽  
Haeruddin Saleh ◽  
Chahyono Chahyono

Tujuan dari penelitian ini dalam rangka mengkaji dan menganalisis pengaruh pengaruh variabel Akuntabilitas, variabel Transparansi dan variable Partisipasi terhadap Kinerja Keuangan Pemerintah Kota Parepare. pengaruh Akuntabilitas, Transparansi dan Partisipasi yang di moderasi oleh Nilai Dasar Budaya Siri’ terhadap Kinerja Keuangan Pemerintah Kota Parepare,  Peneltian ini bersifat deskriptif kuantitatif menggunakan metode Struktural Equation Modeling (SEM) dengan metode alternatif menggunakan Partial Least Square (PLS)  melauii aplikasi Smart-PLS 3.2.9.  Hasil peneltian ini menunjukkan bahwa Akuntabilitas berpengaruh tidak signifikan dan juga tidak memiliki hubungan langsung dangan Kinerja Keuangan Pemerintah Daerah Kota Parepare, Transparansi berpengaruh signifikan dan juga memiliki hubungan secara  langsung terhadap Kinerja Keuangan Pemerintah Daerah Kota Parepare, Partisipasi berpengaruh tidak signifikan dan juga tidak memiliki hubungan langsung dangan Analisis Kinerja Keuangan Pemerintah Daerah Kota Parepar, Akuntabilitas berpengaruh tidak signifikan dan juga tidak memiliki hubungan langsung dangan Kinerja Keuangan Pemerintah Daerah Kota Parepare walaupun di Moderasi oleh Nilai-nilai dasar budaya Siri’, Transparansi berpengaruh signifikan dan juga memiliki hubungan langsung dangan Kinerja Keuangan Pemerintah Daerah Kota Parepare setelah dimoderasi Nilai-nilai dasar budaya Siri’. Partisipasi berpengaruh signifikan dan juga memiliki hubungan langsung dangan Kinerja Keuangan Pemerintah Daerah Kota Parepare setelah dimoderasi oleh Nilai-nilai dasar budaya Siri’. This study aims to examine and analyze the influence of Accountability, Transparency, and Participation on the Financial Performance of the Government of Parepare City. The influence of Accountability, Transparency and Participation which is moderated by Siri’ cultural basic values on financial performance of the government of parepare city. This research is descriptive quantitative using the Structural Equation Modeling (SEM) method with an alternative method using Partial Least Square (PLS) through the Smart PLS 3.2.9. The results of this study indicate that accountability has no significant effect on and also does not have a direct relationship with the Financial Performance of the Government of Parepare City transparency has a significant effect on and also has a direct relationship to the Financial Performance of the Government of Parepare City, participation has no significant effect on and also does not have direct relationship with the Financial Performance of the Government of Parepare City, Accountability has no significant effect on and also has no direct relationship with the Financial Performance of the Government of Parepare City even though it is moderated by the basic values Siri' culture transparency has a significant effect on and also has a direct relationship with the Financial Performance of the Government of Parepare City after moderated by the basic Siri' culture. Participation has a significant effect on and also has a direct relationship with the Financial Performance of the Government of Parepare City after moderated by the basic values Siri’ culture.


Author(s):  
Fransisca Debora ◽  
Hernadewita Hernadewita

The development of science and technology and the factors of the ASEAN economic community (MEA) which are supported by increasing industry 4.0, the government gives important responsibilities for universities to be able to produce human resources that can compete in that era. This affects universities to continue to improve in terms of the quality of learning, service quality, to provide satisfaction to students which has an influence on the productivity of higher education. In this regard, research was conducted on 120 samples of student respondents (active students, and alumni) who were used to provide information by distributing questionnaires processed by Structural Equation Modeling (SEM) - Partial Least Square (PLS). Based on the results of the analysis and discussion it can be concluded that service quality has a positive effect on student satisfaction and positively influences the productivity of higher education.


2014 ◽  
Vol 10 (4) ◽  
pp. 52-70 ◽  
Author(s):  
Tathagata Ghosh ◽  
Venu Gopal Rao

This study aims to examine effects of consumer confusion proneness on two consumer behavior variables, word of mouth and buying decision, in a confusion prone product market like smartphone and mobile applications (app). Additionally, the study examines the moderating influence of a personality trait variable pertinent to information processing – need for cognition, on the afore-mentioned relationships. Data were collected via a survey from 254 post-graduate students and analyzed with the help of structural equation modeling with a partial least square (PLS) approach using SmartPLS 2.0. Research findings indicate that the dimensions of consumer confusion proneness behave differently in terms of their linkages with consumer behavior. Further, as expected, consumers' need for cognition also play a major moderating role which helps to fathom the concept of consume confusion in the context of mobile and smartphone applications. Academic and managerial implications as well as scope for future research are also discussed.


Author(s):  
Rejikumar G ◽  
Archana Ks

Objectives: The objective of this study was to examine the formation of wellness perceptions and satisfaction from antecedents that explain various attributes regarding service quality perceptions about doctors by patients. The topic is of contemporary relevance as health-care firms are reengineering their competencies to deliver personalized health services to for unmatched experience to develop long-term relationships with patients.Methods: Responses from 280 patients about service quality attributes of doctors, wellness perceptions, and their satisfaction are collected using a structured questionnaire. An exploratory factor analysis was performed using SPSS. 20 to identify significant dimensions of doctor’s service quality. The theoretical model developed with these dimensions, wellness perceptions, and patient satisfaction was estimated using partial least square-based structural equation modeling approach to test hypotheses about linkages among these constructs.Results: The dimension structure of doctor’s service quality contained constructs such as “price affordability of medicines,” “quality of diagnosis,” “interaction quality of doctor,” “appropriateness of tests prescribed,” and “quality of usage prescriptions.” These service quality dimensions of doctor significantly develop wellness perceptions and satisfaction among patients. Wellness perceptions act as a mediator in satisfaction development.Conclusions: Patient satisfaction and wellness perceptions are of primary importance in improving service quality in health care and to remain competitive. The health-care firms should train their professionals to interact with the patients more efficiently by adhering to the philosophy of patient centeredness in their service process.


2021 ◽  
Vol 17 (3) ◽  
pp. 1-20
Author(s):  
Nitika Sharma ◽  
Pooja Goel ◽  
Anuj Sharma

The purpose of this paper is to examine the antecedents of e-banking loyalty and evangelism via threefold construct of WEQUAL (usability, information quality, and service interaction) of public sector banks operating in India. Moreover, it also investigates the mediating role of consumers' trust on the website quality of these banks and their impact on e-banking loyalty and evangelism. The data was collected from 243 respondents through online questionnaire. In order to develop the model and test the hypotheses, partial least square structural equation modeling (PLS-SEM) was done through Smart PLS version 3.2.9. Results assert that website quality of banks positively influences the trust of consumers via usability, information quality, and service interaction. Also, consumer trust plays a mediation role between WEBQUAL constructs and e-banking loyalty and evangelism.


2020 ◽  
Vol 5 (7) ◽  
pp. 969
Author(s):  
Arie Wibowo Khurniawan ◽  
Illah Sailah ◽  
Pudji Muljono ◽  
M. Syamsul Maarif ◽  
Bambang Indriyanto

<p><strong>Abstract:</strong> The government encourages Vocational High Schools to carry out organizational transformation to become Regional Public Service Bodies. Through BLUD, SMKs with superior products can manage finances and production processes more flexibly without violating regulations so that school effectiveness can be achieved. This study aims to analyze the factors that influence SMK-BLUD schools' effectiveness through school independence using partial least squares structural equation modeling (PLS-SEM) analysis. The data were obtained by distributing questionnaires to 231 respondents from students, teachers, school principals, and committees in 25 SMK-BLUDs in East Java and DKI Jakarta. It is known that the variables focus on customers, focus on processes, and continuous improvement have a positive and significant impact on school effectiveness. In addition, the independence of each school indirectly also has a positive and significant effect on school effectiveness. The results of this modeling show the value of Predictive Relevance (Q2) of 0.965, meaning that this model has a good Predictive Relevance.</p><strong>Abstrak: </strong>Pemerintah mendorong Sekolah Menengah Kejuruan (SMK) melakukan transformasi organisasi untuk menjadi SMK Badan Layanan Umum Daerah (SMK-BLUD). Melalui BLUD, SMK yang memiliki produk-produk unggulan dapat mengelola keuangan dan proses produksi secara lebih fleksibel tanpa melanggar peraturan sehingga efektivitas sekolah dapat tercapai. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi efektivitas sekolah SMK-BLUD melalui kemandirian sekolah menggunakan analisis PLS-SEM. Data diperoleh melalui penyebaran kuesioner kepada 231 responden dari siswa, guru, kepala sekolah, dan panitia di 25 SMK-BLUD di Jawa Timur dan DKI Jakarta. Diketahui bahwa variabel fokus pada pelanggan, fokus pada proses, dan perbaikan berkelanjutan memberikan pengaruh yang positif dan signifikan terhadap efektivitas sekolah. Selain itu, dengan adanya kemandirian setiap sekolah, secara tidak langsung juga memberikan pengaruh yang positif dan signifikan terhadap efektivitas sekolah. Hasil pemodelan ini menunjukkan nilai Predictive Relevance (Q<sup>2</sup>) sebesar 0.965, artinya model ini memiliki Predictive Relevance yang baik.


2018 ◽  
Vol 17 (2) ◽  
pp. 189
Author(s):  
Soegeng Wahyoedi ◽  
Hery Winoto

ABSTRACT The role of Islamic banking in the national economy becomes more strategic as the government is facing fiscal limitation in funding the development. The growth of Islamic banking, a bank managed by implementing the principles of Islamic law, has not been satisfactory. This can be examined by referring to the role of Islamic banking in national banking which is  till in the rate of less than 5 percent. This research aims to observe the influences of religiosity and service quality on trust and customer loyalty, as well as to observe the influence of trust on customer loyaltyof Islamic Bank in Bogor. By collecting 76 samples of Islamic bank customers in Bogor and utilizing structural equation modeling partial least square (SEM-PLS) as the technique of analysis, it is revealed that the aspects of religiosity and service quality are influential on loyalty if it is supported by trust. Meanwhile, the trust itself has a positive influence on loyalty. The finding implies that to increase the loyalty of Islamic bank customers, customer trust should be built. 


2019 ◽  
Vol 8 (3) ◽  
pp. 7034-7039

This study tried to understand the intention of technology adoption for web-based self-service technology (SST) pertaining to the airline sector in India. A survey-based approach was employed to acquire 458 responses. These responses were obtained from passengers who were using the airline’s service. The passengers were from three international airports that are located in Chennai, Hyderabad, and Bangalore. The partial least square structural equation modeling technique was employed to investigate the hypothesis. To recognize the influences on web-based SST(endogenous variables), along with the concept of adoption purpose as per the air passengers’ perceptions, the initial qualitative study joined the resultant literature examination in correspondence with the interview with focus groups. The following are the exogenous factors applied in the study; apparent usefulness: apparent ease of usage, trustworthiness, perceived risk, supposed behavioral regulator, subjective standard, word-of-mouth reports, apparent playfulness, and approach and adaptation purpose. Results specify factors that suggestively affect the intention to employ SSTs. Theoretical as well as managerial implications are deliberated on.


2021 ◽  
Vol 26 (5) ◽  
pp. 491-500
Author(s):  
Azmi Fitriati ◽  
Subuh Anggoro ◽  
Sri Harmianto ◽  
Naelati Tubastuvi

This study aims to examine the effect of user competence on system quality and user satisfaction with the use of the kindfull-digital character book apps. The quality of the system is measured by indicators of flexibility and accessibility. Then, user satisfaction affected the acceptance of a system. Survey method with quantitative measurements were used. Respondents where users of the application include teachers’ and parents. Data were collected using a questionnaire. The analysis technique used is Structural Equation Modeling - Partial Least Square. The results showed that user competence had an effect on system quality. Then, competent users improve system quality. Furthermore, the quality of the system can increase user satisfaction. Satisfied users will always use IS. Thus, resulted monitoring will also be more accurate, complete and timely. Based on these results, were suggested to increase the user's knowledge and skills. So, the quality of the system will improve. The perceived satisfaction will increase their use. Then, application usage training is needed to improve their competence. Thus, the quality of the system can be improved through flexibility and accessibility. The app interface design should be made more user-friendly by providing simple features, compliant content accompanied by interested display.


2019 ◽  
Vol 15 (2) ◽  
pp. 19-38 ◽  
Author(s):  
Sheshadri Chatterjee

In this study, an attempt was taken to identify the issues concerning to regulations and governance which could substantially influence the citizens of India relating to adoption of the Internet of Things. The objective of this study is to highlight the importance of Internet of Things policymaking by the Government of India prescribing proper regulatory frameworks and good governance for effective and successful adoption of the Internet of Things by the citizens of India. An empirical approach has been taken for understanding the impact of IoT policy towards adoption of IoT enabled devices by the citizens of India. Structural equation modeling (SEM) has been used towards analysis of the data collected from three metro cities in India. The study finds out the impact of IoT policy towards adoption of the Internet of Things by the citizens in India and its importance towards improving the quality of life of the citizens of India.


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