The Effects of Learning and Growth Perspective on Financial Performance in Private Universities

2016 ◽  
Vol 6 (4) ◽  
pp. 1-13
Author(s):  
Fahmi Fadhl Al-Hosaini ◽  
Saudah Sofian
Keyword(s):  
Structural Equation Modeling ◽  
Financial Performance ◽  
Direct Effect ◽  
Performance Measures ◽  
Structural Equation ◽  
Private Universities ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Financial Measures

Many organisations are known to focus more on their financial gains to the detriments of their other roles that they are expected to discharge to their workforce and the communities. It has also been established from previous researches that financial performance would not be adequately valid with only performance measures unless others that are non-financial measures are incorporated, particularly with respect to those in the traditional BSC, such as is Learning and Growth Perspective (LGP). Yet, there are limited publications that examined the effects of LGP on organisational FP for Private Universities (PUs). In this paper, the effects of LGP on the Financial Performance of Yemen's PUs was investigated. A designed questionnaire based on Partial Least Square-Structural Equation Modeling (PLS-SEM) was carried out. The results showed that LGP has a positive and direct effect on the Financial Performance of the Yemen's PUs. This paper therefore will help in achieving the goals of Yemen's PUs of Yemen in order to enhance their organizational Financial Performance (FP).

scholarly journals PENGARUH GOOD GOVERNANCE TERHADAP KINERJA KEUANGAN PEMERINTAH KOTA PAREPARE DENGAN BUDAYA SIRI’ SEBAGAI PEMODERASI

2021 ◽  
Vol 3 (2) ◽  
pp. 126-133
Author(s):  
Imran Rosadi ◽  
Haeruddin Saleh ◽  
Chahyono Chahyono
Keyword(s):  
Structural Equation Modeling ◽  
Financial Performance ◽  
Structural Equation ◽  
Direct Relationship ◽  
Good Governance ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Alternative Method ◽  
The Government

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.

scholarly journals An Analysis of the Effect of Utilitarian Values on Shopee E-Commerce Satisfaction and Loyalty with SEM-PLS

2020 ◽  
Vol 3 (2) ◽  
pp. 117-124
Author(s):  
Nina Valentika
Keyword(s):  
Structural Equation Modeling ◽  
Direct Effect ◽  
Significant Influence ◽  
Indirect Effect ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Accounting Faculty

This research examines Shopee consumers who have shopped at least once and are students in the Department of Accounting, Faculty of Economics, Pamulang University. The method used was the Structural Equation Modeling-Partial Least Square (SEM-PLS). The purpose of this research was to examine the direct effect of utilitarian values on satisfaction, examine the direct effect of satisfaction on loyalty, and examine the indirect effect of utilitarian values on loyalty. Based on the results of the research, it can be concluded that there was a significant influence on satisfaction and loyalty, utilitarian values, and satisfaction, as well as utilitarian values and loyalty. There was a significant influence of Utilitarian values and loyalty with satisfaction as an intervening variable.

scholarly journals A THE USE OF PARTIAL LEAST SQUARES MODELING IN FINANCE BUSINESS PARTNERING RESEARCH

Kursor ◽  
2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Amin Tohari ◽  
Faisol Faisol ◽  
Aeri Rahmad
Keyword(s):  
Structural Equation Modeling ◽  
Financial Performance ◽  
Least Squares ◽  
Partial Least Squares ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Accounting System ◽  
Managerial Accounting

Structural equation modeling (SEM) is a set of statistical techniques that allows testing a model that is built between one or more endogenous variables with one or more exogenous variables, where each endogenous and exogenous variable can be in the form of latent or a construct built from several variables of manifest or indicator.  There is Structural Equation Modeling (SEM) based on covariance and variance, known as Partial Least Square (PLS), SEM-PLS is a powerful and flexible analysis method. This research discusses about the application of SEM-PLS in the field of managerial accounting system, namely the application of non-financial performance’s role that delivers the sustainability of the company's financial performance. Based on the results obtained, it can be concluded that partial least squares can be used to model finance business partnering, and it is known that employee performance and internal process performance contribute to achieve the firm’s financial performance.

Penerapan Cadangan Kerugian Penurunan Nilai, Pendapatan Murabahah Dan Kinerja Keuangan Pada Bank Umum Syariah Tahun 2014

Liquidity ◽  
2018 ◽  
Vol 5 (2) ◽  
pp. 119-126 ◽  
Author(s):  
Muji Suhartini ◽  
Saiful Anwar
Keyword(s):  
Structural Equation Modeling ◽  
Financial Performance ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Statistical Result ◽  
Equation Modeling

Provision Impairment Loss (CKPN) is allowance for value assets after there is an impairment less than the beginning balance. The calculation of CKPN is divided into two methods, they are individual and collective. The researcher used analysis as instrument of the research, that was structural equation modeling (SEM). The research was examined the effect of CKPN to Murabahah Income and Financial Performance that consists of four variables, they are NIM/NCOM, NPF, ROE, and ROA. The researcher used the data from 11 General Syariah Bank in 2014. The researcher used SEM method with alternative Partial Least Square (PLS) and used SmartPLS 1.0 application. The result showed that CKPN was effected for the level of Murabahah Income and Financial Performance at General Syariah Bank in 2014. The statistical result of the first hypnotical test was 0,951 with T-Statistic 55,884, it meant that those number was more than T-Table 2.326 or in other words Hypothesis 1 (H1) was accepted. The result of second hypnotical was 0,689 with T-Statistic 25,687 and more than T-Table 2.326 or in other words Hypothesis 2 (H2) was accepted.

scholarly journals Peningkatan Kinerja Keuangan Institusi Wakaf di Indonesia: Landasan Hukum, Pengawasan Hukum, Pengelolaan Nadzir, Manajemen Resiko, Kepatuhan Syariah

2020 ◽  
Vol 11 (3) ◽  
pp. 253-262
Author(s):  
Muhammad Iskandar ◽  
Dismane ◽  
Nugraha ◽  
Mayasari
Keyword(s):  
Risk Management ◽  
Structural Equation Modeling ◽  
Financial Performance ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Legal Foundations ◽  
Effectiveness And Efficiency ◽  
Governance Risk

This article analyzes the effectiveness and efficiency of the financial performance of waqf institutions in Indonesia in relation to legal foundations, supervision, nadzir governance, risk management and shari'ah compliance. This research was conducted in waqf institutions with a population and samples were obtained from 102 waqf institutions, each of which had 3 (three) nazirs who filled out the questionnaire for this study. The data were analyzed using descriptive and verification analysis as well as partial least square structural equation modeling. In general, the results of this study indicate that the effectiveness and efficiency of the financial performance of waqf institutions in Indonesia is influenced by legal foundations, supervision, nadzir governance, risk management and shari'ah compliance.

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.

TRANSPARANSI PAJAK DAN KEPERCAYAAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (SURVEI PADAWAJIB PAJAK KOTA DKI JAKARTA)

2019 ◽  
Vol 4 (1) ◽  
pp. 1-18
Author(s):  
Madjidainun Rahma
Keyword(s):  
Structural Equation Modeling ◽  
Random Sampling ◽  
Structural Equation ◽  
Sampling Technique ◽  
Target Population ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Research Results ◽  
Positive Effect

This research aims to identify and examine the effect of the Tax Transparency and Trust Taxpayers Against the Taxpayer Compliance existing areas of Jakarta. The method used is descriptive and associative. Target population studied is Unit in Unit 14 Analysis of the Tax Office in the region of Jakarta. Sampling technique used is random sampling. Model influence analyzed using SEM (Structural Equation Modeling ) with alternative method PLS ( Partial Least Square ) which is aimed at testing the Influence between Tax Transparency and Trust Taxpayers Against the Taxpayer Compliance that there diunit analysis has been given permission to conduct research. Results of the analysis showed that partially Tax Transparency and unsignificant positive effect on the Taxpayer Compliance. Similarly, the Trust Taxpayers partially positive and significant impact to the Taxpayer Compliance . Simultaneously Transparency and Trust Tax Taxpayers Against the Taxpayer Compliance effect, this means that the Tax and Trust trades Taxpayers together will increase the Taxpayer Compliance.   Keywords: Tax Transparency, Trust, Taxpayer Compliance.     Penelitan ini bertujuan untuk mengetahui dan menguji pengaruh Transparansi Pajak dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak yang ada wilayah DKI Jakarta. Metode yang digunakan adalah deskriptif dan asosiatif. Populasi target yang diteliti ialah Satuan Kerja yang ada di Unit Analisis 14 Kantor Pelayanan Pajak diwilayah DKI Jakarta. Teknik sampel yang digunakan ialah random sampling. Model pengaruh di analisa menggunakan analisis SEM (Structural Equation Modeling) dengan metode alternative PLS (Partial Least Square) yang bertujuan menguji Pengaruh antara Transparansi Pajak dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak yang ada diunit analisis yang telah diberi ijin untuk melakukan penelitian. Hasil analisis menunjukan bahwa Transparansi Pajak secara parsial berpengaruh positif dan tidak signifikan terhadap Kepatuhan Wajib Pajak. Begitu pula dengan Kepercayaan Wajib Pajak yang secara parsial berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak. Secara simultan Transparansi Pajak dan Kepercayaan Wajib Pajak berpengaruh Terhadap Kepatuhan Wajib Pajak, hal ini berarti bahwa dengan Transakasi Pajak dan Kepercayaan Wajib Pajak bersama-sama maka akan meningkatkan Kepatuhan Wajib Pajak.

scholarly journals PERAN INNOVATIVENESS SEBAGAI MODERASI PADA KETERKAITAN PENGARUH SOSIAL TERHADAP MINAT PEMBELIAN KOPI STARBUCKS

2020 ◽  
Vol 4 (1) ◽  
pp. 174
Author(s):  
Miharni Tjokrosaputro ◽  
Cokki Cokki
Keyword(s):  
Structural Equation Modeling ◽  
Social Influence ◽  
Purchase Intention ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Green Product ◽  
Convenience Sampling

Tujuan penelitian ini adalah untuk mengetahui apakah keinovatifan dapat memoderasi peran pengaruh sosial terhadap minat pembelian kopi Starbucks sebagai produk hijau. Penelitian ini menggunakan metode survey. Responden adalah 100 konsumen Starbucks. Teknik pengambilan sampel adalah convenience sampling. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan Partial Least Square-Structural Equation Modeling. Hasil penelitian menunjukkan bahwa pengaruh sosial berpengaruh terhadap niat membeli kopi Starbucks dan keinovatifan konsumen tidak memoderasi peran pengaruh sosial terhadap minat pembelian kopi Starbuck sebagai produk hijau. The purpose of this study was to determine whether innovativeness can moderate the role of social influence in the purchase intention of Starbucks coffee as a green product. Respondents were 100 Starbucks consumers. The sampling technique is convenience sampling. Data collection techniques using a questionnaire by survey method. Data analysis techniques using Partial Least Square-Structural Equation Modeling. The results showed that social influence had effect on Starbucks coffee purchase intentions and consumer innovativeness did not moderate the role of social influence on the purchase intention of Starbuck coffee as a green product. This might be due to brand equity factors, collectivistic culture and limited sample size, which can be suggested for future researchers.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RANTAI PASOK DALAM PENINGKATAN DAYA SAING PRODUK KOPI DI KOTA PADANG

2021 ◽  
Vol 10 (2) ◽  
pp. 66-77
Author(s):  
Malikul Mulki Nasni ◽  
Rika Ampuh Hadiguna ◽  
Gunarif Taib
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling

Berkembangnya industri kopi bubuk berskala kecil dan menengah di Kota Padang menunjukkan bahwa usaha dibidang industri kopi ini memberikan prospek dan peluang, salah satu industri kopi bubuk yang ada di Kota Padang adalah kopi bubuk Cap Tiga Sendok, memiliki kapasitas produksi terkecil yaitu sebesar ±600 kg/bulan. Oleh karena itu, perlu dilakukan analisis faktor-faktor yang mempengaruhi rantai pasok dalam peningkatan daya saing produk kopi, untuk menghasilkan rumusan faktor-faktor tersebut dapat menggunakan Structural Equation Modeling (SEM) dengan bantuan Partial Least Square (PLS). Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi rantai pasok kopi dalam peningkatan daya saing produk kopi yang berada di Kota Padang, studi kasus pada usaha kopi cap Tiga Sendok. Variabel dan indikatornya diambil dari beberapa jurnal penelitian. Dari hasil penelitian disimpulkan bahwa dalam peningkatan daya saing produk kopi di kota Padang dipengaruhi oleh 3 variabel dari 4 variabel yang terdapat pada penelitian secara signifikan yaitu variabel struktur rantai pasok, variabel efektifitas, dan variabel kebijakan pemerintah dan 1 variabel tidak berpengaruh secara signifikan terhadap daya saing yaitu variabel saluran rantai pasok, dalam upaya peningkatan daya saing produk kopi memerlukan dukungan yang lebih dari pemerintah untuk memperhatikan aspek saluran rantai pasok dalam peningkatan daya saing produk kopi di Kota Padang.

scholarly journals Analisis pengaruh kompensasi dan motivasi terhadap kinerja pegawai dengan perilaku melayani sebagai variabel intervening

2020 ◽  
Vol 1 (2) ◽  
pp. 108-123
Author(s):  
Yemima
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling

Tujuan - Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh perilaku melayani dalam memediasi pengaruh antaran kompensasi dan kinerja pegawai, motivasi kerja dan kinerja pegawai. Desain/Metodelogi/Pendekatan - Metode penelitian yang digunakan adalah pendekatan kualitatif yaitu pengumpulan data menggunakan kuesioner sebagai instrumen utama pengumpulan data untuk semua objek penelitian. Teknik pengambilan sampel dengan metode sensus. Responden yang digunakan adalah 42 pegawai di Dinas Pertanahan Kota Palangka Raya, dari 42 kuesioner yang tersebar, 40 kuesioner yang dikembalikan dan digunakan sebagai data penelitian. Teknik analisis data dalam penelitian ini menggunakan Structural Equation Modeling (SEM) dengan Variance Based Approaching atau Component Based with Partial Least Square (PLS). Temuan - Hasil penelitian menunjukkan bahwa kompensasi berpengaruh positif terhadap kinerja karyawan, motivasi tidak berpengaruh terhadap kinerja karyawan, kompensasi berpengaruh positif terhadap perilaku melayani, perilaku melayani berpengaruh positif kinerja karyawan. Hubungan lainnya dijelaskan lebih lanjut

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