scholarly journals Analisis Evaluasi Keberlanjutan E-Filling di Kota Palembang

2019 ◽  
Vol 9 (2) ◽  
Author(s):  
Dewi Sartika ◽  
Imelda Saluza
Keyword(s):  
Service Quality ◽  
Least Squares ◽  
Conceptual Model ◽  
Partial Least Squares ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Information Quality ◽  
Equation Model ◽  
System Quality ◽  
Tax Returns

<p align="center"><strong><em>Abstract</em></strong></p><p><em>DJP </em><em>continues to optimize the collection of tax returns by facilitating a technology-based tax service system, one of which is e-filing that has been running since 2016. </em><em>However, e-filing turned out to have less influence on the delivery of </em><em>Tax Returns (SPT) as reflected in the electronic SPT monitoring data that only met 78% of the 2017 target. This is caused by various problems that arise during the use of e-filing such as individual technology capabilities, loss of efin, forgetting DJP Online account passwords to lack of awareness about the importance of submitting SPT. Problems encounter during the use of e-filing are the basis for evaluating the continued use of e-filling in Palembang. The development of a conceptual model was conducted to evaluate the sustainability of the use of e-filing. The development of a conceptual model basically has a scarcity of supporting theories used and has a complex model. To overcome this problem, Partial Least Squares (PLS) Structural Equation Model (SEM) could be applied to. The results of data analysis found that information quality and service quality did not have a positive influence on the sustainability of the use of e-filing and the level of correlation between information quality, system quality, service quality, and individual ability was still small towards the sustainability of the use of e-filing. The findings of this research are very important for the KPP Pratama in Palembang to analyze the sustainability of the use of e-filing that has been proven empirically, multidimensional and in a specific context. This knowledge could be used as a reference to improve overall quality of taxation for the sake of sustainable use of e-filing.</em></p><p><strong><em>Keyword</em></strong><strong><em>s </em></strong><em>: </em><em>SPT, </em><em>e</em><em>-filing, PLS SEM</em></p><p align="center"><strong><em>Abstrak</em></strong></p><p><em>DJP terus berupaya mengoptimalkan pengumpulan Surat Pemberitahuan Tahunan (SPT) pajak dengan memfasilitasi sistem pelayanan perpajakan berbasis teknologi, salah satunya adalah e-filing yang telah berjalan sejak tahun 2016. Namun, e-filing ternyata kurang berpengaruh terhadap penyampaian SPT yang tergambar pada data hasil monitoring SPT elektronik yang hanya memenuhi 78% dari target sasaran tahun 2017. Hal ini disebabkan oleh berbagai masalah yang muncul selama pemanfaatan e-filing seperti kemampuan teknologi individu, kehilangan efin, lupa password akun DJP Online hingga kurangnya kesadaran tentang pentingnya penyampaian SPT. Permasalahan selama penggunaan e-filing menjadi dasar untuk melakukan evaluasi terhadap keberlangsungan penggunaan e-filling di Palembang. Pengembangan model konseptual dilakukan untuk mengevaluasi keberlanjutan penggunaan e-filing. Pengembangan model konseptual pada dasarnya memiliki kelangkaan teori-teori pendukung yang digunakan dan memiliki model yang kompleks. Untuk mengatasi masalah ini dapat menggunakan Partial Least Squares (PLS) Structural Equation Model (SEM). Hasil analisis data mendapatkan temuan bahwa kualitas informasi dan kualitas layanan tidak memiliki pengaruh positif terhadap keberlanjutan penggunaan e-filing dan tingkat korelasi antara kualitas informasi, kualitas system, kualitas layanan, dan kemampuan individual masih kecil terhadap keberlanjutan penggunaan e-filing. Temuan peneliti ini sangat penting bagi pihak KPP Pratama kota Palembang untuk menganalisa keberlanjutan penggunaan e-filing yang telah dibuktikan secara empiris, multidimensional dan konteks yang spesifik. Pengetahuan ini dapat dapat menjadi acuan untuk meningkatkan kualitas secara keseluruhan demi keberlanjutan penggunaan e-filing.</em></p><p><strong><em>Kata kunci</em></strong><em> : SPT, e-filing, PLS SEM, </em></p>

scholarly journals MEMOTRET KEBERHASILAN SIMRS TERHADAP KUALITAS PELAYANAN SELAMA PANDEMI COVID-19 DI RUMAH SAKIT SWASTA DI BALI

2021 ◽  
pp. 709
Author(s):  
Ni Luh Komang Try Widyantari ◽  
Ida Bagus Teddy Prianthara
Keyword(s):  
Service Quality ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Information Quality ◽  
Equation Model ◽  
Quality System ◽  
P Value ◽  
System Quality

Penelitian ini bertujuan untuk memotret keberhasilan SIMRS terhadap kualitas pelayanan selama Pandemi Covid-19 di Rumah Sakit Swasta di Bali. Penelitian ini telah dilakukan di Rumah Sakit Swasta di Bali yang memiliki dan menerapkan SIMRS dengan memberikan kuisioner kepada 100 responden. Data penelitian dianalisis dengan metode SEM (Structural Equation Model) menggunakan SmartPLS 3.3. Hasil penelitian ini adalah Safety Quality, System Quality, dan Information Quality dari SIMRS terbukti berpengaruh positif dan signifikan terhadap kualitas pelayanan Kesehatan selama pandemi covid-19 di RS Swasta di Bali (t-statistic > 1,96 dan p value < 0,05).  Service Quality dari SIMRS tidak terbukti berpengaruh positif dan signifikan terhadap kualitas pelayanan kesehatan selama pandemi covid-19 di RS Swasta di Bali (t-statistic < 1,96 dan p value > 0,05). System Quality dari SIMRS merupakan faktor yang paling dominan yang mempengaruhi kualitas pelayanan Kesehatan yang memiliki koefisien path 0,526.

scholarly journals Pengembangan Model Keberlanjutan e-filing di Palembang Menggunakan Partial Least Square Structural Equation Models (PLS-SEM)

2019 ◽  
Vol 9 (1) ◽  
pp. 94
Author(s):  
Imelda Saluza ◽  
Dewi Sartika
Keyword(s):  
Service Quality ◽  
Conceptual Model ◽  
Structural Equation ◽  
Information Quality ◽  
Structural Equation Models ◽  
Partial Least Square ◽  
Least Square ◽  
System Quality ◽  
Tax Returns

DGT (Directorate General of Taxation) continues to optimize the collection of annual tax returns by facilitating technology-based tax service systems, one of which is e-filing that has been running since 2016. However, e-filing turned out to have less influence on the delivery of annual tax returns as reflected in the electronic annual tax returns monitoring data that only met 78% of the 2017 target. This is caused by various problems that arise during the use of e-filing such as individual technology capabilities, loss of efin, forgetting DGT Online account passwords to lack of awareness about the importance of submitting annual tax returns. Problems encounter during the use of e-filing are the basis for evaluating the continued use of e-filing in Palembang. The development of a conceptual model was conducted to evaluate the sustainability of the use of e-filing. The development of a conceptual model basically has a scarcity of supporting theories used and has a complex model. To overcome this problem, Partial Least Squares (PLS) Structural Equation Model (SEM) could be applied to. The results of data analysis found that information quality and service quality did not have a positive influence on the sustainability of the use of e-filing and the level of correlation between information quality, system quality, service quality, and individual ability was still small towards the sustainability of the use of e-filing. It could be concluded that the quality of information and service provided by DGT has the opposite effect that does not even influance the sustainability of e-filing usage. However, the quality of the system and the ability of individuals to give effect to e-filing usage in reporting in reporting annual tax returns. Therefore, DGT is expected to improve the quality of the system of e-filing expecially in the function of e-filing, ease of use, usefullness of e-filing in reporting annual tax return. In additory it is necessary to carry out socialization and training on e-filing to improve the ability of individuals to report online their annual tax report. The findings of this research are very important for the Tax office in Palembang to analyze the sustainability of the use of e-filing that has been proven empirically, multidimensional and in a specific context. The result of the study could be used as a reference to improve overall quality of taxation for the sake of sustainable use of e-filing. 

scholarly journals Effect of SME Food Entrepreneurs Knowledge on Halal Certification for Certified Awareness Using Partial Least Square

2019 ◽  
Vol 20 (2) ◽  
pp. 36
Author(s):  
Ida Giyanti ◽  
Erna Indriastiningsih
Keyword(s):  
Data Analysis ◽  
Least Squares ◽  
Partial Least Squares ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
The Other ◽  
Medium Enterprise ◽  
The Impact ◽  
Comprehension Rate

This study aims to predict the impact of the understanding of halal certification by Small Medium Enterprise (SME) entrepreneurs on the intention to conduct halal certification. This study was conducted in the Cooperative and SME Office of Surakarta City. The Halal Certification Comprehension Rate was assessed using three variables.   We had knowledge of halal (PGT), perceived halal certification advantages (MNF), and perceived halal certification procedures (PROS).  Structural Equation Model-Partial Least Squares (SEM-PLS) was used for data analysis.  The results show that SMEs have a good knowledge of halal and agree that halal certification is beneficial to their businesses.  We found, though, that the processes for handling Halal Certification are relatively complex. Based on the study, the perception of Halal Certification Benefits (MNF) is significantly affected by the intention of SMEs to conduct Halal Certification (NHL). The other two results show a positive correlation. However, they are not statistically significant.This study aims to predict the impact of the understanding of halal certification by Small Medium Enterprise (SME) entrepreneurs on the intention to conduct halal certification. This study was conducted in the Cooperative and SME Office of Surakarta City. The Halal Certification Comprehension Rate was assessed using three variables.   We had knowledge of halal (PGT), perceived halal certification advantages (MNF), and perceived halal certification procedures (PROS).  Structural Equation Model-Partial Least Squares (SEM-PLS) was used for data analysis.  The results show that SMEs have a good knowledge of halal and agree that halal certification is beneficial to their businesses.  We found, though, that the processes for handling Halal Certification are relatively complex. Based on the study, the perception of Halal Certification Benefits (MNF) is significantly affected by the intention of SMEs to conduct Halal Certification (NHL). The other two results show a positive correlation, but they are not statistically significant.

Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Hasil Audit Di Lingkungan Pemerintah Daerah Kabupaten Berau

2019 ◽  
Vol 4 (1) ◽  
pp. 46-56
Author(s):  
Siti Munawaroh
Keyword(s):  
Least Squares ◽  
Partial Least Squares ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Audit Quality ◽  
Equation Model ◽  
Intervening Variables

The purpose of this research is to know the effects of the competence to audit quality withindependence and capability as intervening variables at Inspektorat Berau Regency. The population are theemployees of Inspektorat Berau Regency, and samples were taken as many as 30 employees by purposivesampling method. The criteria of sample was the auditor have responsibilities in the auditing. Data wereanalyzed using Partial Least Squares-Structural Equation Model (SEM) through SmartPLS Ver. 3.2.7.The results showed that competence directly positive and significant effect on independence,capability, and audit quality. independence has a positive and significant effect on capability, and auditquality. capability has a positive and significant effects on audit quality.

scholarly journals Pengaruh Orientasi Pasar Terhadap Kinerja Pemasaran UMKM Melalui Keunggulan Bersaing di Kota Solo

2020 ◽  
Vol 4 (2) ◽  
pp. 81
Author(s):  
Marjam Desma Rahadhini ◽  
Lamidi Lamidi
Keyword(s):  
Factor Analysis ◽  
Confirmatory Factor Analysis ◽  
Least Squares ◽  
Partial Least Squares ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
Purposive Sampling ◽  
Cronbach's Alpha ◽  
Confirmatory Factor

Penelitian ini bertujuan menganalisis pengaruh orientasi pasar terhadap kinerja pemasaran melalui keunggulan bersaing. Keunggulan bersaing adalah aktivitas memproduksi, memasarkan, dan menyerahkan produk. Orientasi pasar diharapkan mempunyai komitmen untuk terus berkreasi dalam menciptakan nilai unggul bagi konsumen, sehingga orientasi pasar berperan penting bagi UMKM usaha kuliner sebagai suatu proses dan aktivitas yang berhubungan dengan penciptaan dan pemuasan konsumen. Penelitian ini adalah penelitian survei. Populasi penelitian adalah UMKM kuliner yang ada di pusat jajanan Kota Solo. Pengumpulan data menggunakan kuesioner. Teknik sampling dengan metode purposive sampling, yaitu UMKM yang ada di Galabo, Jagalan dan Manahan. Sampel ditentukan sebanyak 67 responden. Pengujian validitas menggunakan Confirmatory Factor Analysis (CFA), dan Cronbach’s Alpha untuk pengujian reliabilitas. Analisis data menggunakan Structural Equation Model (SEM) dengan Partial Least Squares (PLS). Orientasi pasar efektif untuk mendapatkan dan mempertahankan keunggulan bersaing dimulai dari perencanaan dan koordinasi dengan semua bagian untuk memuaskan kebutuhan dan keinginan konsumen, sehingga orientasi pasar akan meningkatkan kinerja pemasaran bagi UMKM.

scholarly journals Gender, Religiosity, Love of Money, and Ethical Perception of Tax Evasion

2019 ◽  
Vol 6 (1) ◽  
pp. 71-84
Author(s):  
Michael Ardho Dewanta ◽  
Zaky Machmuddah
Keyword(s):  
Least Squares ◽  
Partial Least Squares ◽  
Structural Equation Model ◽  
Undergraduate Students ◽  
Tax Evasion ◽  
Structural Equation ◽  
Equation Model ◽  
Ethical Perception ◽  
Love Of Money ◽  
Quota Sampling

ABSTRACTThis study aims to examine the effect of gender, religiosity, and love of money on ethical perception of tax evasion. The population of this study consist of undergraduate accounting students of private universities in Semarang,Central Java, Indonesia. Quota sampling method was utilized with total samples of 100 students. The data was collected using questionnaire and distribution period was three months from October-December 2017. Data analysis was performed using the Structural Equation Model (SEM) and Partial Least Squares (PLS) 3.0. The results of analysis showed that gender has no effect on religiosity and love of money. Meanwhile gender, religiosity, and love of money simultaneously affect the ethical perception of tax evasion. The results also unveil that love of money and religiosity cannot mediate the relationship between gender and ethical perception of tax evasion among undergraduate students. ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh gender, religiusitas, dan kecintaan terhadap uang pada persepsi etis atas penggelapan pajak. Populasi penelitian ini terdiri dari mahasiswa sarjana akuntansi dari universitas swasta di Semarang, Jawa Tengah, Indonesia. Metode pengambilan sampel menggunakan metode quota sampling n dengan jumlah sampel 100 siswa. Data dikumpulkan dengan menggunakan kuesioner dan periode pengumpulan data adalah tiga bulan dari Oktober-Desember 2017. Analisis data dilakukan dengan menggunakan Structural Equation Model (SEM) dan Partial Least Squares (PLS) 3.0. Hasil analisis menunjukkan bahwa gender tidak berpengaruh pada religiusitas dan cinta uang. Sementara itu gender, religiusitas, dan cinta uang secara simultan mempengaruhi persepsi etika atas penggelapan pajak. Hasil penelitian juga menunjukkan bahwa kecintaan terhadap uang dan religiusitas tidak dapat memediasi hubungan antara gender dan persepsi etis penghindaran pajak di kalangan mahasiswa sarjana.

scholarly journals PENGARUH MOTIVASI BELAJAR, KEAKTIFAN MAHASISWA DAN KINERJA DOSEN TERHADAP PRESTASI BELAJAR MAHASISWA: PENDEKATAN PARTIAL LEAST SQUARES-SEM ANALISYS

Edusentris ◽  
2019 ◽  
Vol 4 (3) ◽  
pp. 128
Author(s):  
Darul Wiyono
Keyword(s):  
Least Squares ◽  
Partial Least Squares ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square

Prestasi belajar yang tinggi selalu menjadi harapan semua pihak. Bagi pihak perguruan tinggi prestasi belajar mahasiswanya merupakan salah satu indikator efektif proses belajar mengajar, yang sekaligus dapat digunakan untuk meningkatkan citra perguruan tinggi tersebut. Banyak faktor yang mempengaruhi prestasi belajar mahasiswa, hal ini sangat penting untuk ditinjau lebih dalam demi meningkatkan prestasi mahasiswa. Tujuan dalam penelitian ini adalah untuk menganalisis pengaruh motivasi belajar, keaktifan mahasiswa, dan kinerja dosen terhadap prestasi belajar mahasiswa. Penelitian dipaparkan secara deskriptif dan verifikatif dengan menggunakan metode penelitian explanatory survey. Hipotesis penelitian ini akan dianalisis menggunakan model persamaan struktural (Structural Equation Model, SEM) dengan metode alternatif Partial Least Square (PLS). Hasil studi menunjukkan bahwa motivasi belajar, keaktifan mahasiswa dan kinerja dosen mempengaruhi dalam peningkatan prestasi belajar mahasiswa. Hal ini menegaskan prestasi belajar mahasiswa tidak terlepas dari motivasi belajar, keaktifan mahasiswa, dan kinerja dosen baik secara parsial maupun bersama-sama.

scholarly journals Analisis faktor pengaruh self regulated learning Terkait motivasi akademik dan kecemasan sebelum ujian Terhadap prestasi akademik mahasiswa

2020 ◽  
Vol 8 (1) ◽  
pp. 34
Author(s):  
Widyawati Hunta ◽  
Sri Herlina ◽  
Marindra Firmansyah
Keyword(s):  
Least Squares ◽  
Partial Least Squares ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
Cross Sectional ◽  
Purposive Sampling ◽  
Self Regulated Learning ◽  
Regulated Learning

Pendahuluan: Mahasiswa dengan Indeks prestasi rendah mengindikasikan mahasiswa belum menerapkan Self-Regulated Learning (SRL) dalam proses pembelajarannya. Terdapat banyak dimensi yang membentuk Self-Regulated Learning diantaranya adalah motivasi akademik dan kecemasan sebelum ujian. Penelitian ini bertujuan untuk melakukan analisis faktor SRL yang terkait dengan motivasi akademik dan kecemasan sebelum ujian terhadap prestasi akademik mahasiswa program studi Pendidikan Dokter Universitas Islam Malang.Metode: Menggunakan desain observasi deskriptif analitik dengan pendekatan cross sectional. Responden sebanyak 175 mahasiswa dipilih berdasarkan metode purposive sampling. Mahasiswa program studi Pendidikan Dokter Universitas Islam Malang kelas 1, kelas 2, dan kelas 3 termasuk kriteria inklusi. Kriteria eksklusinya adalah mahasiswa Pendidikan Dokter yang cuti akademik dan tidak naik kelas. Analisa data menggunakan SEM (Structural Equation Model) dengan regresi Partial Least Squares (PLS).Hasil: Motivasi akademik (Tstatistik=7.931) dan kecemasan sebelum ujian (Tstatistik=10.873) dalam membentuk Self-Regulated Learning memiliki Pvalue 0,000 yang menunjukkan hasil signifikan. SRL signifikan terhadap prestasi akademik ditunjukkan dengan Tstatistik 6.733 dan Pvalue 0.000. Selain itu, Motivasi akademik (Tstatistik=16.417) dan kecemasan sebelum ujian (Tstatistik=11.152) berpengaruh langsung terhadap prestasi akademik dengan Pvalue 0.000.Kesimpulan: Motivasi akademik dan kecemasan sebelum ujian merupakan faktor pembentuk SRL, dan SRL berpengaruh positif terhadap prestasi akademik. Motivasi akademik dan kecemasan sebelum ujian berpengaruh langsung terhadap prestasi akademik mahasiswa dan menunjukkan hasil yang bermakna.

scholarly journals Assessment of University Students on Online Remote Learning during COVID-19 Pandemic in Korea: An Empirical Study

2021 ◽  
Vol 13 (19) ◽  
pp. 10821
Author(s):  
Ji-Hee Jung ◽  
Jae-Ik Shin
Keyword(s):  
Service Quality ◽  
University Students ◽  
Structural Equation ◽  
Information Quality ◽  
Equation Model ◽  
Learner Satisfaction ◽  
Quality Information ◽  
System Quality ◽  
Positive Effect ◽  
Remote Learning

The COVID-19 pandemic is affecting business, society, and education worldwide. In particular, it is an example of a non-face-to-face approach in commerce and education. As the pandemic has lasted for nearly two years in Korea, online remote learning has been held at universities for four semesters. There are learning management systems (LMSs) and real-time Zoom lectures for the types of online remote learning widely used at Korean universities, and students and professors are adapting with some difficulties due to the unfamiliar lecture environment. Assessment of students’ online remote learning is essential in reinforcing strengths and compensating for weaknesses. This study aimed to investigate the relationship between online remote learning quality (system quality, information quality, and service quality), flow, and learner satisfaction, and the implications are presented. A survey was conducted on 182 university students, and the structural equation model of AMOS 21.0 was used to analyze the research hypothesis. The results of the empirical analysis were as follows. First, system quality, information quality, and service quality had a positive effect on flow. Second, system quality, information quality, and service quality had a positive effect on learner satisfaction. Third, flow had a positive effect on learner satisfaction. It seems that online remote learning in university is becoming a new normal. In conclusion, the implications and limitations of this study are presented.

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