scholarly journals CONTROLLING THE CHANGING OF MANAGEMENT ACCOUNTING PRACTICES IN THE ENTERPRISE RESOURCES PLANNING ENVIRONMENT

2020 ◽  
Vol 9 (2) ◽  
pp. 59-72
Author(s):  
Muhammad Nawawi ◽  
Roza Mulyadi ◽  
Dabella Yunia
Keyword(s):  
Enterprise Resource Planning ◽  
Structural Equation ◽  
Information Quality ◽  
Management Accounting ◽  
Resource Planning ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Manufacturing Companies

The aims of this research is to give empirical evidence of changes in management accounting practices (MA) by examining the effects of changes in data quality, information quality and management accounting tasks on the efficiency and effectiveness of accounting, and indirectly on change in management accounting after the adoption of an enterprise resource planning (ERP) systems. Empirical analysis of the study used primary data from a survey of 29 manufacturing companies with 102 CFO respondents, accounting managers and business controllers, with a response rate of 28.43%, providing significant support for the proposed model. Structural equation modeling (SEM) approach with testing tools using partial least square (PLS) is used in this research. The linear thing with the results of previous research is the same, it was found that the erp implementation time is the determinant of significant MA changes, while the difference from previous researchers is in the end user, where the company that has adopted the ERP system has just felt a greater MA change when compared to users early on. The results showed that the implementation of global ERP and the use of business intelligence tools (BI) were significantly related to changes in MA practices.

scholarly journals MEDIASI JOB INNOVATION DALAM PENINGKATAN JOB PERFORMANCE PADA MASA PANDEMI COVID 19

2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Galih Fajar Muttaqin ◽  
Asih Machfodzhoh ◽  
Nabilla Audrey Frishilla
Keyword(s):  
Job Performance ◽  
Structural Equation ◽  
Quantitative Research ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Path Modeling

This study aims to examine the effect of Empathetic Leadership on Job Performance with Job Innovation as an Intervening variable. This research is a type of quantitative research, data is collected using primary data and questionnaires to obtain information from respondents, namely middle managers who work in manufacturing companies in the provinces of DKI Jakarta, Banten and Answerarat. The analytical method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with the SmartPLS 2.0 analysis tool. The result of this research is that Empathetic leadership has an effect on Job Innovation and Job Performance. Empathetic leadership affects Job Performance through Job Innovation.

scholarly journals KETIDAKPASTIAN LINGKUNGAN DAN KINERJA MANAJERIAL : PERAN MEDIASI SISTEM AKUNTANSI MANAJEMEN

2019 ◽  
Vol 9 (3) ◽  
pp. 255
Author(s):  
Izmi Dwira Eriani ◽  
Zaenal Fanani
Keyword(s):  
Structural Equation ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Industrial Area ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Accounting System ◽  
Managerial Performance

This study aims to test mediating management accounting system in the relationship of the environmental uncertainty on managerial performance. This research processed primary data obtained using a questionnaire distributed to managers of business unit of companies in the industrial area of PT. Surabaya Industrial Estate Rungkut. The sample analyzed were 216 questionnaire, using the Slovin formula. The analytical tool used is Structural Equation Modeling with the Partial Least Square approach. The result showed that management accounting systems mediated the effect of environmental uncertainty on managerial performance.

A Partial Least Square Structural Equation Modeling: Prestige Perception in Tourism

2020 ◽  
Author(s):  
Murat Kayak
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Destination Brand ◽  
The Relationship ◽  
Intention To Revisit ◽  
Brand Prestige

This study aims to investigate destination brand prestige, and to explore the mediating effects of destination brand worldness between destination brand prestige and intention to revisit. Research is designed to collect primary data from the Taiwanese tourists. Partial least squares structural equation modeling is used to test the effects. The research model is appropriately implemented in Smart PLS 3 and a full mediation has existed through the empirical findings. The study shows how destination brand worldness mediates the relationship between destination brand prestige and intention to revisit.

Analysis of Natural Resources and Environment, Politico-Economic Conditions and their influences on Tourist Behavioural Intentions in Hunza: Mediating effect of Tourist Satisfaction

2020 ◽  
Vol 4 (4) ◽  
pp. 55-74
Author(s):  
Faqeer Muhammad ◽  
Kifayat Ullah ◽  
Rehmat Karim
Keyword(s):  
Natural Resources ◽  
Structural Equation ◽  
Positive Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Effect ◽  
Economic Conditions ◽  
Primary Data ◽  
Equation Modeling ◽  
Tourist Satisfaction

This study aims to explore the influence of Natural Resources and Environment (NRE), Politico-Economic Conditions (PEC) on Tourist Behavioral Intension (TBI) in Hunza, Pakistan. The study further investigates the mediating role of Tourist Satisfaction (TS) on the given variables. Partial Least Square Structural Equation Modeling (PLS-SEM) technique has been applied to conceptualize the research frame and to test the proposed hypotheses. Primary data was collected by using convenient sampling technique for analysis from 220 tourists who visited tourism nucleus sites of Hunza. The finding of the study reveals that Natural resources and Environment, Politico-and Economic Conditions have a significant positive impact on Tourist’s Behavioral Intensions. Moreover, Tourist’s Satisfaction partially mediates the positive relationships among Natural Resources and Environment, Political & Economic Conditions and Tourist’s Behavioral Intensions. The findings of the study extend the understanding that presence of natural resources along with healthy environment and stable political & economic conditions of a destination are the key determinants for sustainable tourism development.

scholarly journals PENGARUH PROFESIONALISME DAN KOMPETENSI PENGAWASAN INTERNAL TERHADAP KUALITAS AUDIT PADA INSPEKTORAT PROVINSI BANTEN

2020 ◽  
Vol 3 (2) ◽  
pp. 142-154
Author(s):  
Ulvia Fadilah ◽  
Eka Mahmudin S
Keyword(s):  
Structural Equation ◽  
Audit Quality ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Provincial Government ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Research Questions ◽  
Internal Supervision

This study aimed to examine the effect of professionalism and competence of internal supervision on audit quality at the Banten Provincial Government Inspectorate. This research developed a theoretical framework as a basis for hypotheses, to answer research questions consisting of how professionalism influences audit quality, and how competence influences audit quality. The samples of this study were 83 Government Internal Examiners (APIP) at the Inspectorate of Banten Province. This research used census method. The data used are primary data collected through questionnaires. Data analysis method to test hypotheses was Structural Equation Modeling (SEM) analysis using Partial Least Square (PLS). The results of this study indicate that: (1) professionalism hada positive and significant effect on audit quality, and (2) Competence had a positive and significant effect on audit quality.

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

“I Can Live Without Banks, but Not Without Banking”

2021 ◽  
Vol 17 (3) ◽  
pp. 1-20
Author(s):  
Nitika Sharma ◽  
Pooja Goel ◽  
Anuj Sharma
Keyword(s):  
Structural Equation ◽  
Information Quality ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Online Questionnaire ◽  
Website Quality ◽  
Mediating Role ◽  
Service Interaction

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.

scholarly journals Evaluasi Kepuasan Pengguna Terhadap Respon Cepat Tanggap Layanan Aplikasi Mobile Myindihome Berdasarkan Kombinasi Metode Servqual dan Metode Webqual

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
Endah Saputri ◽  
Dedy Syamsuar
Keyword(s):  
Structural Equation Modeling ◽  
Service Quality ◽  
Mobile Applications ◽  
User Satisfaction ◽  
Structural Equation ◽  
Information Quality ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Customer Complaints

<p align="center"><strong>Abstract</strong></p><p class="Isiabstract">As for this research aims to determine the level of satisfaction of myindihome mobile application users. As a service provider, PT. Telkom, Tbk is required to be able to provide service, a fast respons, precise and accurate to customers. Even though it has several facilities to accommodate all customer complaints in Indonesia, but in reality there are still many customer complaints that have not been resolved properly which need attention. In this study, measurement of user satisfaction toward service responsiveness uses a combination of ServQual method and WebQual method. The combination of both theories, effectively addresses multicollinearity (if many variables are highly correlated). In connection with that condition, based on the theory of service quality (ServQual) is used to determine satisfaction with the application, is there an influence of variables of reliability, responsiveness, empathy, assurance, and tangible toward user satisfaction both individuals and groups. While based on the website quality (webqual 4.0) instrument identify quality based on three variables, namely usability, information quality, and service interaction quality. PLS (Partial Least Square) model of calculation which is one of the Structural Equation Modeling is used to test research hypothesis. Reliability and validity have also been tested. This study is also emphasis on the extent to which the perception of the quality of service of mobile applications myIndiHome perceived and how it affects the user satisfaction of mobile applications myIndiHome in this case the customer indihome that have significant impact on customers' satisfaction..</p><p class="Isiabstract"><strong>Keywords</strong><strong> </strong><strong>:</strong><strong> </strong><strong> </strong>Indihome, User Satisfaction, Servqual, and Webqual</p><p class="Isiabstract" align="center"><strong>Abstrak</strong></p><p class="Abstrak"><em>Adapun penelitian ini bertujuan untuk mengetahui tingkat kepuasan pengguna aplikasi mobile my</em><em>I</em><em>ndi</em><em>H</em><em>ome. Sebagai penyedia layanan, PT. Telkom, Tbk dituntut untuk mampu memberikan pelayanan atau respon yang cepat, tepat dan akurat kepada pelanggan. Meskipun memiliki beberapa sarana untuk menampung semua keluhan pelanggan di Indonesia, namun dalam kenyataannya masih banyak keluhan pelanggan yang belum dapat terselesaikan dengan baik yang perlu diperhatikan. Dalam penelitian ini, pengukuran </em><em>kepuasan pengguna terhadap respon cepat tanggap layanan </em><em>menggunakan kombinasi metode ServQual dan WebQual. Kombinasi kedua teori, secara efektif menangani multikolinieritas (jika banyak variabel yang sangat berkorelasi). Sehubungan dengan kondisi itu, berdasarkan teori service quality (ServQual) digunakan untuk mengetahui kepuasan terhadap aplikasi tersebut, apakah ada pengaruh variabel reliability, responsiveness, empathy, assurance, dan tangible terhadap kepuasan pengguna baik perorangan maupun kelompok. Sedangkan berdasarkan instrumen </em><em>website quality (</em><em>webqual 4.0</em><em>)</em><em> mengidentifikasi kualitas berdasarkan tiga variabel yaitu usability, information quality, dan service interaction quality. </em><em>Perhitungan model PLS (Partial Least Square) yang merupakan salah satu Structural Equation Modeling (SEM) digunakan untuk menguji hipotesis penelitian. Reliabilitas dan validitas juga telah diuji. Penelitian ini juga menekankan pada sejauh mana persepsi tentang kualitas layanan aplikasi mobile myIndiHome yang dirasakan dan bagaimana pengaruhnya dengan kepuasan pengguna aplikasi mobile myIndiHome dalam hal ini pelanggan indihome yang memiliki dampak signifikan pada kepuasan pengguna.</em></p><strong>Kata kunci :</strong> Indihome, Kepuasan Penggguna, Servqual, dan Webqual

scholarly journals Value management implementation barriers for sustainable building: a bibliometric analysis and partial least square structural equation modeling

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmed Farouk Kineber ◽  
Idris Othman ◽  
Ayodeji Emmanuel Oke ◽  
Nicholas Chileshe ◽  
Tarek Zayed
Keyword(s):  
Bibliometric Analysis ◽  
Structural Equation ◽  
Structural Equation Models ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Value Management ◽  
Implementation Barriers ◽  
Content Type

Purpose The purpose of this paper is to examine the relationship between overcoming the value management (VM) implementation barriers and VM implementation in the Egyptian building sector. Design/methodology/approach A critical review of the literature on VM was used to through bibliometric analysis has been conducted to highlight the studies’ gap and establish the VM barriers. These obstacles were then contextually transformed via a semi-structured interview and a pilot study, and subsequently organized in the form of a theoretical model. The primary data was collected from 335 building stakeholders in Egypt through the administration of questionnaire surveys. Consequently, structural equation models of partial least squares were applied to statistically assess the final model of VM barriers. Findings The bibliometric analysis shows that there is an inadequate study on VM implementation barriers in the Egyptian construction industry and insufficient studies on implementing VM in developing countries. Results obtained from the proposed model showed that overcoming the VM barriers has a major connection with successful VM implementation. This is indicated with the value of ß = 0.743, which is necessary when the firm is overcoming 1 unit of VM barriers. Originality/value This study fills the knowledge gap by identifying and emphasizing the critical obstacles to VM implementation.

scholarly journals Pengaruh Insentif dan Budaya Organisasi terhadap Komitmen Organisasi

2020 ◽  
Vol 2 (3) ◽  
pp. 587
Author(s):  
Cynthia Dewi ◽  
Joyce Angelique Turangan
Keyword(s):  
Organizational Culture ◽  
Structural Equation Modeling ◽  
Organizational Commitment ◽  
Structural Equation ◽  
Positive Influence ◽  
Research Data ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling

In this study there are 3 variables used, namely incentives, organizational culture, and organizational commitment. X1 = incentives, X2 = organizational culture, and Y = organizational commitment. Incentives in the form of rewards, awards or benefits provided to employees for their hard work given to the company, so that indirectly foster their loyalty to the company. While organizational culture is a belief in the values that are embraced, and trusted, which values are the guidelines for every employee of the organization in carrying out organizational activities. And for organizational commitment is where employees in this organization want to remain part of the organization's members and want to do anything to remain in the organization. the purpose of this study was to determine the effect of incentives and culture on organizational commitment. The data used in this study are primary data. and this research data is processed using PLS-SEM (Partial Least Square - Structural Equation Modeling). The choice of using PLS-SEM is because the sample used in the study was relatively small, namely 26 people. Which is because the population used in this study is small. The population consists of employees of PT. Rizky Indah Makmur. From the results of this study, the fact is that there is a positive influence between the incentives and organizational culture on organizational commitment.Pada penelitian ini terdapat 3 variabel yang digunakan yaitu insentif, budaya organisasi, dan komitmen organisasi. X1= insentif, X2= budaya organsisi, dan Y= komitmen organisasi. Insentif adalah berupa imbalan, penghargaan atau tunjangan yang diberikan kepada karyawan atas kerja keras mereka yang mereka berikan kepada perusahaan, agar mereka secara tidak langsung menumbuhkan loyalitas mereka kepada karyawan. Sedangkan budaya organisasi adalah kepercayaan yang dianut akan nilai-nilai yang dipercayai, yang mana nilainilai tersebut sebagai pedoman setiap karyawan organisasi dalam menjalankan kegiatan organisasi. Dan untuk komitmen organisasi adalah situasi dimana karyawan pada organisasi tersebut ingin tetap menjadi bagian dari anggota organisasi tersebut dan ingin melakukan apa pun agar tetap berada di dalam organisasi tersebut. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh insentif dan budaya organisasi terhadap komitmen organisasi. Data yang digunakan dalam penelitian ini merupakan data yang bersifat data primer. Yang mana data penelitian ini diolah menggunakan PLS-SEM (Partial Least Square - Structural Equation Modeling). Pemilihan penggunaan PLS-SEM dikarenakan sample yang digunakan dalam penelitian relatif kecil, yaitu 26 orang. Yang mana hal tersebut disebabkan karena populasi yang digunakan dalam penelitian ini kecil. Populasi tersebut terdiri dari karyawan-karyawan PT. Rizky Indah Makmur Dari hasil penelitian ini didapatkan bahwa terdapat pengaruh positif antara indentif dan budaya organisasi terhadap komitmen organisasi.

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