scholarly journals PENGARUH PELATIHAN, KEJELASAN TUJUAN, DUKUNGAN ATASAN TERHADAP KEGUNAAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN IMPLIKASINYA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Kabupaten Lebak)

2019 ◽  
Vol 4 (1) ◽  
pp. 35-49
Author(s):  
DJOKO SUWIGNYO
Keyword(s):  
Partial Least Square ◽  
Financial Accounting ◽  
Primary Data ◽  
Equation Modeling ◽  
Survey Method ◽  
Accounting System ◽  
Government Institutions ◽  
Goal Clarity ◽  
Performance Accountability ◽  
System 2

This research is aimed to test the influence of training, goal clarity, supports of top leaders to the usefulness of regional financial accounting system. This research develops theoretical framework as basic hypothesis to answer research questions namely (1) There is influence of training on the usefulness of regional financial accounting system (2) There is influence of goal clarity to the usefulness of regional financial accounting system (3) There is influence of top leaders support to the usefulness of regional financial accounting system (4) There is influence of the usefulness of regional financial accounting system to the performance accountability of government institutions. The research population consists of 32 Local Government Agencies or SKPD in Lebak Regency. This research is quantitative study using survey method conducted to the SKPD’s in Lebak regency. The source of data used in this research is primary data. Primary data is data directly taken from respondents. Data analysis method to test hypothesis is Structural Equation Modeling (SEM) analysis using Partial Least Square (PLS). The result of research shows that (1) Training influence positively and significantly to the usefulness of regional financial accounting system (2) Goal Clarity influence positively and significantly to the usefulness of regional financial accounting system (3) Top Leaders Supports influence positively and significantly to the usefulness of regional financial accounting system (4) The usefulness of regional financial accounting system influence positively and significantly to the performance accountability of government institutions.

Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kejelasan Sasaran Anggaran Dan Akuntabilitas Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Studi Pada Pemerintah Provinsi Daerah Istimewa Yogyakarta

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Novita Putri Ardiyan ◽  
Enita Binawati
Keyword(s):  
Significant Influence ◽  
Multiple Linear Regression Model ◽  
Sampling Technique ◽  
Financial Accounting ◽  
Primary Data ◽  
Government Agencies ◽  
Accounting System ◽  
Financial Accountability ◽  
Goal Clarity ◽  
Performance Accountability

This study aimed to examine the influence of the implementation of regional financial accounting system, budget goal clarity, and financial accountability towards the accountability performance of government agencies. The object of this research was the regional working units (SKPD) in Yogyakarta special region (DIY). The sampling technique in this research was purposive sampling technique; it is a sampling technique with a certain considerations. The sample of this research was employees in the financial sector in each regional working unit (SKPD). The data in this study are primary data. The data were collected using questionnaires distributed directly to the respondents. The analytical method, which was used in this research, was Multiple Linear Regression model. The results of this research and the hypothesis testing showed that the application of a variable area of regional financial accounting system and budget goal clarity had a significant influence on the performance accountability of government agencies. On the other hand, the financial accountability did not have a significant influence on the accountability performance of government agencies.

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.

scholarly journals MODEL PEMBERDAYAAN MASYARAKAT

2011 ◽  
Vol 12 (1) ◽  
pp. 15 ◽  
Author(s):  
Kesi Widjajanti
Keyword(s):  
Human Capital ◽  
Statistical Analysis ◽  
Structural Equation ◽  
Secondary Data ◽  
Physical Capital ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Survey Method

The issue in this research is how to improve society ability through process human and physical capital. The relation between capital and ability improvement will be examined in this research by placing process empowerment as mediating variable to explain the activities involved. The data used in this study are primary and secondary data. The primary data was collected using survey method technique through questionnaire. Furthermore statistical analysis was used Structural Equation Modeling (SEM) of Smart Partial Least Square. This research has found two ways as path patterns directed to the increasing of society ability, which are (1) pattern consist of “two creating stage” to society ability, and (2) These pattern show that to improve society ability need “three stage” of process activity. The correlation is while the empowerment process increases higher, it will impulse the creating of society ability. The implementation of this research’s result, stated that if the empowerment wants to develop human capital, it will be better if the empowerment is supported by apply the developing ability of subject empowerment.

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.

m-Learning Management System use during Covid-19

2021 ◽  
pp. 026666692110354
Author(s):  
Akhmad Habibi ◽  
Mohd Faiz Mohd Yaakob ◽  
Ahmad Samed Al-Adwan
Keyword(s):  
Distance Education ◽  
Technology Acceptance ◽  
Management System ◽  
Learning Management System ◽  
Partial Least Square ◽  
Perceived Usefulness ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Learning Management

The current study examined factors affecting higher education students’ use of a mobile-based Learning Management System (m-LMS) for distance education during the Corona Virus Disease 2019 (Covid-19). A survey instrument based on the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) was established and validated. The primary data were gathered from 1032 responses. The data were computed in SmartPLS 3.2. Partial Least Square Structural Equation Modeling (PLS-SEM) procedures were conducted to assess the measurement and structural models. The proposed model is valid and reliable. Findings of the study show that relationships emerge in seven out of ten hypotheses. The strongest relationship is between Perceived Usefulness and Attitude while the weakest exists between Perceived Ease of Use and Attitude. This study emphasizes awareness about the use of m-LMS in education, especially during distance education due to pandemics like Covid-19. The model is expected to provide a useful base for future academicians interested in conducting similar topics of research.

scholarly journals The Influence of Career Development, Competence, Work Motivation, Job Satisfaction, Against the Performance of Health Service Employees in Bintan Regency

2021 ◽  
Vol 3 (2) ◽  
pp. 67-74
Author(s):  
Faisal Husni ◽  
Didi Kurniadi ◽  
Verlina Y Kawangung ◽  
Putri Rahmawati
Keyword(s):  
Structural Equation ◽  
Work Motivation ◽  
Statistical Tests ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Survey Method ◽  
Service Employees ◽  
Analysis Techniques ◽  
Study Population

This study uses a causal model survey method using path analysis techniques. This study aims to confirm the  theoretical model with empirical data, the study population is employees in Investment and Integrated Service Office  Bintan Regency, with sample of 39 employees. Data collecting technical using variable measurements by a  questionnaire instrument, this instrument was developed based on theoretical studies. Data analysis uses descriptive  statistics and statistical analysis. Statistical tests are used to test the significance of path coefficients using Partial Least  Square (PLS) which is a Multivariate Analysis in the second generation using structural equation modeling (SEM). PLS  can be used for a small number of samples and does not require the assumption that data distribution must be normal or  not. The results of the analysis found that the relationships between variables formulated in the formulation of the  problem as many as 6 pieces obtained significant results. 

scholarly journals PENGARUH PENERAPAN GOOD GOVERNANCE DAN SISTEM AKUNTANSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH KOTA MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Miranda Miryam Maramis ◽  
Jenny Morasa ◽  
Heince R. N. Wokas
Keyword(s):  
Good Governance ◽  
Financial Statements ◽  
Positive Influence ◽  
Study Data ◽  
City Government ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
System Quality

This study aims to analyze the application of good governance and local financial accounting system to the quality of financial statements SKPD. This research was conducted in Manado City Government. Sampling method in this research is by using quantitative approach, by using primary data through questionnaire. This sample is distributed to 40 financial officers from 10 SKPD of Manado City. For this study data were analyzed by using multiple linear regression with statistical program tool, after classical assumption test fulfilled. The data is processed by using SPSS 21 program. The result of this research indicates that good governance has a significant positive influence to the quality of local financial statements and regional financial accounting system there is no significant positive effect on the quality of local financial statements.Keywords: Good Governance, Regional Financial Accounting System, Quality of Regional Financial Report

scholarly journals PENGARUH IMPLEMENTASI MANAJEMEN ASET TETAP DAN IMPLEMENTASI PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN (Pada Pemkab/Pemkot Di Wilayah Pemerintahan Provinsi Jabar)

2018 ◽  
Vol 4 (2) ◽  
pp. 72-82
Author(s):  
Yani Kurniasih
Keyword(s):  
Control System ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Asset Management ◽  
Partial Least Square ◽  
Equation Modeling ◽  
Survey Method ◽  
Internal Control System

This research was conducted with the background of the phenomena that occur under audit results by the audit Board of the Republic of Indonesia that the poor quality of financial reporting, especially in local government both provincial and city/district. This research was conducted based on theories that already exist which later develoved into a research model in which the model in this study was designed to eximine the quality of financial reporting ands its relevance to the implementation of the asset management and implementation of the internal control.             This study aims to test and obtain empirical evidense of research in oder to obtain answers to the problems of research on how much influense of Implementation of the Asset Management and Implementation of the Internal control on the quality of financial Reporting. The benefits of research is to provide a scientific contribution to the science of public sector accounting and solve problems for local goverments in the implementations of task related to improving the quality of local government financial reporting.             This study used survey method with descriptive verification approach and type of causal research conducted at 28 local government both provincial and city/district.in west java. The unit of observation is the Departement of local Asset and finance management (DPKAD) Respondents in this study is the Head of departement, Secretary of departement, Head of Accounting and Head of Assets, Auditor of Inspektorat and Auditor of BPK RI representatives of western java . The data obtained through the questionnaiers were analyzed using the technique of component-Based Structural Equation Modeling (CBSEM) and processed using program Partial Least Square-Path Modeling (PLS-PM) The result showed that : the Implementation of the asset management have a significant affect on the quality of financial reporting; the implementation of the internal control system have a significant effect on the quality of financial reporting;   Keywords : the Implementation of the Asset Management and The Implementation of the Internal Control system.

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.

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