scholarly journals PENGARUH KEPRIBADIAN DAN PERBEDAAN GENDER TERHADAP PERENCANAAN KEUANGAN PRIBADI

2021 ◽  
Vol 4 (1) ◽  
pp. 223-238
Author(s):  
Arifiyar Auzar A ◽  
Saiful Anwar ◽  
Tituk Diah Widajantie
Keyword(s):  
Financial Planning ◽  
Sample Selection ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Personality Variables ◽  
Questionnaire Surveys ◽  
And Gender ◽  
The Impact ◽  
Personal Financial Planning

This study wants to understand, test, and prove the impact of personality also gender differences on personal financial planning. This study implements the “quantitative approach”. The information’s collected in this study is using “primary data” that collected through questionnaire surveys directly. The sample in this research using “2016 UPN student Accounting department "Veteran" East Java”. Sample selection using the incidental sampling method. Data analysis uses “partial least square (PLS)” which uses “SmartPLS 3.2.9” for personality and gender hypothesis. The findings indicate that “personality variables” were having “significant effect” on “personal financial planning” while “gender variables” had “no significant effect” on “financial planning”.

scholarly journals E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi

2020 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
I Nyoman Darmayasa ◽  
Bagus Putra Wibawa ◽  
Ketut Nurhayanti
Keyword(s):  
Sample Selection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Purposive Sampling ◽  
Partial Least Square Method

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi

scholarly journals Analisis Pengaruh Faktor-Faktor Literasi Keuangan Terhadap Keputusan Berinvestasi Pada Asuransi Jiwa di Kota Palembang

2021 ◽  
Vol 4 (3) ◽  
pp. 798-812
Author(s):  
Resa Novita ◽  
Isni Andriana ◽  
Kemas M Husni Thamrin
Keyword(s):  
Life Insurance ◽  
Financial Literacy ◽  
Structural Equation ◽  
Quantitative Research ◽  
Investment Decisions ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
And Gender

The purpose of this research is to analyze the effect perceptions about financial literacy factors against the investment decisions on life insurance in Palembang. The population in this study is the owner of life insurance in Palembang, the sampling in this study is using the Purposive Sampling method with 50 respondents as samples. The type of research used is quantitative research with primary data sources obtained from distributing questionnaires to respondents. The data analysis technique in this research are descriptive and inferential statistical analysis using Structural Equation Modeling (SEM) with smartPLS (Partial Least Square) 3.0 software. The results showed that the perception of age and gender has no significant effect against the investment decisions on life insurance in Palembang, meanwhile the perception of education level and income have a significant effect against the investment decisions on life insurance in Palembang. Keywords: Age, Gender, Level of Education, Income, Investment Decisions

scholarly journals The Influence of CSR Practices on Lebanese Banking Performance: The Mediating Effects of Customers’ Expectations

2021 ◽  
Vol 14 (1) ◽  
pp. 268
Author(s):  
Zeina Hassanein ◽  
Mehmet Yeşiltaş
Keyword(s):  
Structural Equation ◽  
Positive Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Mediating Effects ◽  
Customer Expectations ◽  
Equation Modelling ◽  
Corporate Social ◽  
The Impact

Corporate social responsibility (CSR) issues in developing markets have acquired a lot of attention. Organisations around the globe apply a diversified set of technologies to approaching customer expectations through banking performance. This study examines the impact of CSR on Lebanese banking performance. Primary data from questionnaires were used. A total of 1000 observations were collected using a 5-point Likert scale method adopted to formulate the items. The questionnaire was tested to assess its trustworthiness regarding data collection. Partial least square structural equation modelling (PLS-SEM) was used to test the hypothesis. The overall results demonstrated the significance of CSR in terms of meeting customers’ expectations and maintaining banking performance. All CSR dimensions demonstrated a positive impact on customer expectations and Lebanese banking performance. Moreover, customer expectations proved to be a mediator between CSR and banking performance, although there was partial mediation between CSR and banking performance.

scholarly journals Impact of Financial Management Practices on SMEs Profitability with Moderating Role of Agency Cost

2017 ◽  
Vol 9 (1) ◽  
pp. 23-30 ◽  
Author(s):  
Saqib Muneer ◽  
Rao Abrar Ahmad ◽  
Azhar Ali
Keyword(s):  
Financial Management ◽  
Structural Equation ◽  
Management Practices ◽  
Small And Medium Enterprises ◽  
Agency Cost ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Medium Enterprises ◽  
The Impact

The importance of Small and medium enterprises (SMEs) towards economic development and growth is considerable. Some SMEs are facing difficulties to their development due to the lack of financial resources and management experience. The objective of this study is to check the relationships of financial management practices on profitability of small and medium enterprises and also to check the impact of agency cost on this relationship. This study consists of data analysis of two hundred SMEs from Faisalabad Pakistan. The study used primary data predominantly. SPSS 23 is used for descriptive analysis and Structural Equation Model (SEM) through Partial Least Square (PLS) 3 for hypothesis testing. The findings of this study indicate the presence of positive relationship between financial management practices and SMEs profitability but agency cost as a moderator has no effect on this relationship. The study strongly recommends higher adherence to financial management practices. Policy makers, developments partners, owners, and managers of SMEs may use these findings for sustainability of their business in Pakistan.

scholarly journals Driving growth performance shaped by environmental uncertainty and integrative strategy: The supply chain analysis of business transformation in ICT companies

2021 ◽  
Vol 9 (4) ◽  
pp. 995-1004 ◽  
Author(s):  
Librita Arifiani ◽  
Harjanto Prabowo ◽  
Asnan Furinto ◽  
Wibowo Kosasih
Keyword(s):  
Environmental Uncertainty ◽  
Partial Least Square ◽  
Least Square ◽  
Path Modeling ◽  
Executive Management ◽  
Mediating Role ◽  
Questionnaire Surveys ◽  
Supply Chain Analysis ◽  
The Impact ◽  
Ict Companies

This study examines the impact of environmental uncertainty and integrative strategy on growth of firm performance through the mediating role of the Business Model Transformation (BMT) strategy of information communication technology (ICT) in Indonesia. The research data was collected from the executive management of ICT through survey research with 30 questionnaire surveys and exploratory study with seven company leaders through in-depth interviews. This study analyzes the suitability of the overall model through causal relationships using Partial Least Square-Path Modeling (PLS-PM). The results show that the BMT predominantly influences the growth of ICT companies. The BMT is predominantly built by the environmental uncertainty (ET) strategy rather than by integrative capability. Thus, companies need to improve their ability and creativity to anticipate and adapt to any uncertainty that unexpectedly results in dynamic competition.

scholarly journals How Youtube Beauty Vlogger Review, Self Congruity and Price Perception Influence Impulse Buying and the Impact On Repurchase Intention (Case Study at Teenager Users of Emina Cosmetics In Surabaya)

2020 ◽  
Vol 1 (1) ◽  
pp. 33-43
Author(s):  
Dewi Apriliani ◽  
I Gede Arimbawa ◽  
Ani Wulandari
Keyword(s):  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Impulse Buying ◽  
Repurchase Intention ◽  
Promotion Strategy ◽  
Price Perception ◽  
Young Girls ◽  
The Impact

This study aims to analyze the influence and significance of YouTube beauty vlogger review, self congruity and price perception to impulse buying as well as their impact on the repurchase intention of young girls using Emina cosmetics in Surabaya. This research was using a quantitative method. The research data are primary data obtained from a sample of 100 young girls of Emina cosmetics users in Surabaya as the respondents. Data collected from online questionnaires and then analyzed using Partial Least Square (PLS) which processed by SmartPLS 3 version 3.6.8 software. The result of this research indicated that YouTube beauty vlogger review did not have a significant impact on impulse buying and repurchase intention. While the self-congruity and price perception significantly affected impulse buying and repurchase intention. Therefore, Emina should be focusing to strengthen its brand identity and maintain the affordability of their product rather than collaborating with beauty vlogger as their promotion strategy.

scholarly journals PENGARUH PENERAPAN AUDIT E-COMMERCE TERHADAP KINERJA AUDITOR : STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA, INDONESIA

2021 ◽  
Vol 14 (2) ◽  
pp. 32-49
Author(s):  
Muhammad Ismail Saleh ◽  
Muhammad Wisnu Girindratama
Keyword(s):  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Simple Linear Regression ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Inner Model ◽  
The Impact ◽  
The City

This study aims to identify using empirical research how the impact of E-commerce on the auditing profession. The object of this research is the auditor who works at the Public Accounting Firm (KAP) in the city of Surabaya. Data collection was done by doing a survey through a questionnaire media. The primary data generated by 60 questionnaires can be processed using Partial Least Square. Evaluation of the model in PLS is done by evaluating the outer model and inner model. The data in this study were collected through questionnaires and analyzed by using a simple linear regression model. The results of the study found that the implementation of e-audit has a positive and significant effect on auditor performance. The auditor performance is influenced by an e-audit factor of 83% and the remaining is influenced by other factors.

scholarly journals Etika Auditor sebagai Pemoderasi Fee Audit, Independensi, dan Kompetensi terhadap Kualitas Audit

2021 ◽  
Vol 2 (2) ◽  
pp. 14-28
Author(s):  
Amadea Devota ◽  
Hero Priono
Keyword(s):  
Significant Influence ◽  
Structural Equation ◽  
Audit Quality ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Quality Audit ◽  
Audit Fee ◽  
The Impact ◽  
Public Accountant

The objective of this  research  is to test and analyze the impact of the audit fee, independency, and competency on audit quality with ethics of auditor as moderation variable of Public Accountant Firm in Surabaya. The sample used in the research as many as 10 Public Accountant Firms which are represented by 46 people of auditors and  selected by convenience sampling method. Questionnaires is used as the primary data of this research, distributed  right to the auditors  in the  Public Accountant Firms  in Surabaya City that  are  used  as  research  sample. The  data  analysis  technique  used  Structural Equation Model (SEM) based Partial Least Square Analysis (PLS). The results in this research showed that (1) audit fee had positive and significant influence on audit quality, (2) independency had negative and significant influence on audit quality, (3) competency had positive and significant influence on quality audit, (4) ethics of auditor could moderate the influence on audit fee of quality audit, (5) ethics of auditor couldn’t moderate the influence on independency of quality audit, and (6) ethics of auditor could moderate the influence on competency of quality audit.

scholarly journals PENGARUH LITERASI KEUANGAN, PERENCANAAN KEUANGAN DAN PENDAPATAN TERHADAP KESEJAHTERAAN KEUANGAN GURU PEREMPUAN DI KOTA DENPASAR

2021 ◽  
Vol 10 (7) ◽  
pp. 672
Author(s):  
Anisa Putri Nur Hidayah ◽  
Ida Bagus Anom Purbawangsa ◽  
Nyoman Abundanti
Keyword(s):  
Financial Literacy ◽  
Financial Planning ◽  
Structural Equation ◽  
Sampling Technique ◽  
Well Being ◽  
Partial Least Square ◽  
Least Square ◽  
Theoretical Research ◽  
Primary Data ◽  
Female Teachers

Financial literacy is financial knowledge and capability that affects efforts to improve financial well-being. This study aims to obtain empirical evidence that financial literacy, financial planning, and income have an effect on financial well-being. The data used in the research is primary data which was collected by conducting a survey in the form of distributing questionnaires and interviews with female teachers in Denpasar City. The sample is determined by the nonprobability sampling technique, quota sampling type. This study uses data analysis techniques Structural Equation Model (SEM) with Partial Least Square (PLS) software. This study shows that financial literacy, financial planning, and income have a positive and significant effect on the financial welfare of female teachers in Denpasar City. The implications of the theoretical research results add to the reference to empirical research on the concept of financial literacy and welfare theory. This shows that financial literacy which includes the knowledge, skills, and beliefs of individuals in managing their finances will influence financial decisions that will be made to achieve the expected financial well-being. Keywords: Financial Literacy, Planning, Income, Welfare.

scholarly journals How Youtube Beauty Vlogger Review, Self Congruity and Price Perception Influence Impulse Buying and the Impact On Repurchase Intention (Case Study at Teenager Users of Emina Cosmetics In Surabaya)

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Dewi Apriliani ◽  
I Gede Arimbawa ◽  
Ani Wulandari
Keyword(s):  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Impulse Buying ◽  
Repurchase Intention ◽  
Promotion Strategy ◽  
Price Perception ◽  
Young Girls ◽  
The Impact

This study aims to analyze the influence and significance of YouTube beauty vlogger review, self congruity and price perception to impulse buying as well as their impact on the repurchase intention of young girls using Emina cosmetics in Surabaya. This research was using a quantitative method. The research data are primary data obtained from a sample of 100 young girls of Emina cosmetics users in Surabaya as the respondents. Data collected from online questionnaires and then analyzed using Partial Least Square (PLS) which processed by SmartPLS 3 version 3.6.8 software. The result of this research indicated that YouTube beauty vlogger review did not have a significant impact on impulse buying and repurchase intention. While the self-congruity and price perception significantly affected impulse buying and repurchase intention. Therefore, Emina should be focusing to strengthen its brand identity and maintain the affordability of their product rather than collaborating with beauty vlogger as their promotion strategy.

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