scholarly journals Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial UMKM

2020 ◽  
Vol 1 (1) ◽  
pp. 115-129
Author(s):  
Nur Asmi Ainul Kamal ◽  
Mahfudnurnajamuddin Mahfudnurnajamuddin ◽  
Asriani Junaid

Penelitian ini dilakukan dengan bertujuan untuk menganalisis pengaruh karakteristik Sistem Informasi Akuntansi manajemen yang berupa Broad scope, Timeliness, Aggregation dan Integration terhadap kinerja manajerial. Metode yang digunakan dalam penelitian ini menggunakan pendekatan kuantitatif. Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner.  Populasi dalam penelitian ini adalah 108 UMKM usaha Cafe di Kecamatan Panakukang Kota Makassar. Sampel yang akan digunakan diambil menggunakan rumus slovin sehingga didapatkan 85 sampel dan kuesioner yang tersebar sebanyak 85 kuesioner. Data dianalisis menggunakan program Statistical Package For The Social Sciences (SPSS) Hasil penelitian broadscape memiliki pengaruh positif (berpengaruh) terhadap kinerja manajerial. Timeline memiliki pengaruh positif (berpengaruh) terhadap kinerja manajerial Agregated memiliki pengaruh positif (berpengaruh) terhadap kinerja manajeria dan Integrated memiliki pengaruh positif (berpengaruh) terhadap kinerja manajerial This research is conducted by aiming to analyse the influence of characteristics of information System management Accounting that of Broad scope, Timeliness, Aggregation and Integration to managerial performance. The methods used in this study used a quantitative approach. Data collection using primary data obtained from questionnaires. The population in this study is 108 MSME Cafe business in Panakukang Sub-district of Makassar. Samples to be used were taken using the Slovin formula so that obtained 85 samples and questionnaires spread as many as 85 questionnaires. Data analyzed using rhe program Statistical Package for the Social Sciences (SPSS) The results of Broadscape Research have a positive effect on managerial performance. Timeline has a positive influence on the managerial performance of Agregated has a positive influence (influence) on the performance of management and Integrated has a positive effect (influential) on managerial performance

2021 ◽  
Vol 10 (1) ◽  
pp. 19-28
Author(s):  
Mesi Fitriani ◽  
Syaparuddin Syaparuddin ◽  
Jaya Kusuma Edy

The purpose of this study was conducted to determine (1) the development of tourists to the Taman Rimba zoo in Jambi Province (2) to analyze the factors that influence tourist attraction, facilities, accessibility, and service quality on the interest in visiting tourists' return visits. Methods of data collection through observation and distribution of questionnaires to respondents. The data source used is primary data obtained directly from the distribution of questionnaires as many as 157 with 5 question items each. The software used in this research examiner is Statistical Package for The Social Sciences (SPSS). The results of the analysis of this study indicate that simultaneously or together the attractiveness and facilities have a significant or positive effect on the interest in visiting tourists' return visits. Meanwhile, accessibility and service quality has a negative effect on the interest in returning tourists. Partially the average attractiveness, facilities, accessibility, and service quality have a positive or significant effect on the interest in revisiting tourists. Keywords: Tourist attraction, Facilities, Accessibility, Service quality, Interest of return tourists.


Author(s):  
Sri Mulyati ◽  
Hadri Mulya

This research was conducted to examine the factors that influence individual taxpayer compliance with sanctions as a moderating variable. This research  was  conducted  at  the  Primary  Tax  Office  in  North  Bekasi.  Data collection techniques were carried out by distributing questionnaires as many as 170 respondents, but 5 respondents did not return the questionnaire and 165 respondents to the data conducted for the study. The  data  in this study  are primary  data  and  the  method used in  this research is quantitative method, using SPSS (Statistical Package for the Social Sciences version 22). The results of this study indicate that knowledge, tax awareness and tax environment have a positive effect on taxpayer compliance while sanctions as a moderating variable, it has no positive effect on taxpayer compliance.


Prologia ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 405
Author(s):  
Vendy Octavian ◽  
Wulan Purnama Sari

Electronic word of mouth is a message or information that comes from personal experience or consumer opinion on a product or service and is spread by word of mouth via the internet media. High electronic word of mouth can create customer engagement. Customer engagement is an attitude towards a brand or company, which involves active consumer commitment through online media in the form of word-of-mouth activities, providing reviews, recommendations, and blogging that is driven by motivation. This study aims to measure the effect of electronic word of mouth on customer engagement at Osbond Gym Bekasi. This research uses quantitative techniques with a survey method. Primary data were collected through distributing questionnaires to 85 respondents who are customers of Osbond Gym Bekasi. Data analysis used the Statistical Package for the Social Sciences with the SPSS for Windows 25 application. Based on the research results, it is known that there is a positive influence between electronic word of mouth on customer engagement. Electronic word of mouth has an effect of 69.7% on customer engagement, while 30.3% is another factorElectronic word of mouth adalah suatu pesan atau informasi yang berasal dari pengalaman pribadi atau opini konsumen akan suatu produk atau jasa dan disebarkan dari mulut ke mulut melalui media internet. Electronic word of mouth yang tinggi dapat menciptakan customer engagement. Customer engagement merupakan suatu sikap terhadap merek atau perusahaan, yang melibatkan komitmen konsumen secara aktif melalui media online yang berupa aktivitas word-of-mouth, memberikan review, rekomendasi, dan blogging yang didorong oleh suatu motivasi. Penelitian ini bertujuan untuk mengukur pengaruh electronic word of mouth terhadap customer engagement di Osbond Gym Bekasi. Penelitian ini menggunakan teknik kuantitatif dengan metode survei. Data primer dikumpulkan melalui penyebaran kuesioner kepada 85 responden yang merupakan pelanggan dari Osbond Gym Bekasi. Analisis data menggunakan Statistical Package for the Social Sciences dengan aplikasi SPSS 


2019 ◽  
Vol 6 (2) ◽  
pp. 145
Author(s):  
Raviana Hassan

<p align="left"> </p><p align="center"><strong><em>Abstract</em></strong></p><p><em>The objectives of this research to empirically analyze the influence of Professional Ethics and Independence of Auditors on Detection of Fraud with Auditor Professionalism as a Moderating Variable. The population in this research are auditors who worked on The </em><em>Public Accountant Firm</em><em> / Kantor Akuntan Publik (KAP)</em><em>. Sampling was conducted using a conviniance sampling. Primary data collection method used is questionnaire method. The data are analyzed by using </em><em>Partial Lease Squares (PLS</em><em>).</em><em> </em><em>The results showed that Professional Ethics, Independence and Auditor Professionalism had a positive effect on Fraud Detection. This study also shows that Auditor Professionalism as moderating is not able to strengthen the positive influence of Professional Ethics on Fraud Detection while Auditor Professionalism as moderator can strengthen the positive influence of Auditor Independence on Fraud Detection.</em></p>


Prologia ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 60
Author(s):  
Hendy Suryawijaya ◽  
Farid Rusdi

The attractiveness of advertising can be assumed as something that moves people, talks about their wants or needs, and arouses their interest. The attractiveness of advertising is very important because it will increase the success of communication with consumers. An ad with a high ad appeal can create consumer buying interest towards a brand. buying interest is an impulse in a person to pay attention without coercion on a product and lead to a purchase. This study aims to measure the effect of the attractiveness of advertising on social media on consumer buying interest. This study uses quantitative techniques with survey methods and uses Brodo as an observation unit. Primary data was collected through distributing questionnaires to 105 young respondents in the West Jakarta area who had seen or known Brodo shoes advertisements in the form of posts or stories on Instagram social media. Data analysis uses Statistical Package for the Social Sciences with SPSS for Windows 17 application. Based on the results of the study, it is known that there is a positive influence between the attractiveness of advertising on social media on consumer buying interest in products from Brodo shoes. The attractiveness of advertising has an influence of 66.6% on buying interest. If the attractiveness of advertisements increases, consumers' buying orders will also increase. Conversely, if the attractiveness of advertising decreases, consumers' buying orders will also decrease.Iklan memiliki daya tarik. Melalui iklan orang dapat “tergerak” untuk berbicara baik tentang keinginan maupun kebutuhan mereka, dan pada akhirnya membangun ketertarikan terhadap produk tertentu. Daya tarik iklan dinilai penting karena dapat menghasilkan komunikasi yang sukses dengan konsumen. Suatu iklan dengan daya tarik iklan yang tinggi dapat menciptakan minat beli konsumen terhadap suatu merek. minat beli merupakan dorongan dalam diri seseorang untuk menaruh perhatian tanpa paksaan pada suatu produk dan berujung pada pembelian. Penelitian ini bertujuan untuk mengukur pengaruh daya tarik iklan di media sosial terhadap minat beli konsumen. Teknik yang digunakan dalam penelitian adalah kuantitatif tepatnya metode survey, dan menggunakan Brodo sebagai unit observasi. Data penelitian didapat dengan membagikan kuesioner kepada 105 responden anak muda di daerah Jakarta Barat yang pernah melihat atau mengetahui iklan sepatu Brodo baik dalam bentuk postingan atau story di media sosial Instagram. Analisis data menggunakan Statistical Package for the Social Sciences dengan aplikasi SPSS for windows 17. Berdasarkan hasil penelitian, diketahui bahwa ada pengaruh yang positif antara daya tarik iklan di media sosial terhadap minat beli konsumen terhadap produk dari sepatu Brodo. Daya tarik iklan berpengaruh terhadap minat beli sebesar 66,6%. Artinya, jika daya tarik iklan meningkat maka mendorong meningkatnya niat beli konsumen. Sebaliknya, jika daya tarik iklan menurun maka mendorong turunnya minat beli konsumen.


Prologia ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 316
Author(s):  
Fernaldo Fernaldo ◽  
Roswita Oktavianti

The attractiveness of advertising can be understood as something that moves people, talks about their wants or needs, and arouses their interest. The attractiveness of advertising is very important because it will increase the success of communication with consumers. An ad with a high ad appeal can create trust in a high brand as well. Brand Trust is the customer's desire to rely on a brand with the risks faced because expectations of the brand will lead to positive results. This study aims to measure the effect of the attractiveness of e-commerce advertising on consumer brand trust. This research uses quantitative techniques with survey methods and uses Tokopedia as an observation unit. Primary data was collected through distributing questionnaires to 118 respondents who knew and watched Tokopedia #MulaiAjaDulu ads and were domiciled in West Jakarta. Data analysis uses Statistical Package for the Social Sciences with SPSS for Windows 15. Based on the research results, it is known that there is a positive influence between the attractiveness of e-commerce advertising on Tokopedia consumer brand trust. The attractiveness of advertising has an effect of 53.3% on brand trust, so it can be concluded that there is an influence between the attractiveness of advertising on brand trust.Daya tarik iklan (advertising appeal) dapat dipahami sebagai sesuatu yang menggerakkan orang, berbicara mengenai keinginan atau kebutuhan mereka, dan membangkitkan ketertarikan mereka. Daya tarik iklan sangat penting karena akan meningkatkan keberhasilan komunikasi dengan konsumen. Suatu iklan dengan daya tarik iklan yang tinggi dapat menciptakan kepercayaan akan suatu merek yang tinggi pula. Brand Trust adalah keinginan pelanggan untuk bersandar pada sebuah merek dengan resiko-resiko yang dihadapi karena ekspektasi terhadap merek itu akan menyebabkan hasil yang positif. Penelitian ini bertujuan untuk mengukur pengaruh daya tarik iklan e-commerce terhadap brand trust konsumen. Penelitian ini menggunakan teknik kuantitatif dengan metode survei dan menggunakan Tokopedia sebagai unit observasi. Data primer dikumpulkan melalui penyebaran kuesioner kepada 118 responden yang mengetahui dan menonton iklan Tokopedia #MulaiAjaDulu dan berdomisili di Jakarta Barat. Analisis data menggunakan Statistical Package for the Social Sciences dengan aplikasi SPSS for windows 15. Berdasarkan hasil penelitian, diketahui bahwa terdapat pengaruh positif antara daya tarik iklan e-commerce terhadap brand trust konsumen Tokopedia. Daya tarik iklan memiliki pengaruh sebesar 53,3%  terhadap brand trust, sehingga dapat disimpulkan bahwa terdapat pengaruh antara daya tarik iklan terhadap brand trust.


2018 ◽  
Vol 34 (1) ◽  
pp. 213-223
Author(s):  
Nikmatuniayah Nikmatuniayah ◽  
CH Budhi Adhiani ◽  
Lilis Mardiana Anugrahwati

The purpose of this study was to analyze the factors Influencing the effectiveness of village financial information system. This study was based on a model proposed by Gupta et al (2007). The Primary data usedwas based on the questionnaire distributed to the village government organization in Semarang regency. There were100 copies of questionnaire sent, and returned 100% because it was delivered directly by the researchers. The data were analyzed using multiple regression with SPSS 16 software. The result showed that top management, information system management and user of information systems did not statistically influence the effectiveness of village financial information system. Meanwhile, user satisfaction and organizational culture had positive influence on the effectiveness of village financial information system.


Prologia ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 148
Author(s):  
Rendy Rachman ◽  
Roswita Oktavianti

Consumer trust in a brand can lead to consumer loyalty to that brand. Consumer trust is very important in a company because it will increase customer loyalty to the company itself. A high trust from consumers can create customer loyalty. Customer loyalty is the behavior to make repeated purchases and to build customer loyalty to a product or service produced by the company. This study aims to measure the effect of consumer trust on customer loyalty in using online payment system services. This research uses a quantitative approach with a survey method. Primary data was collected through distributing questionnaires to 90 respondents, namely the people of West Jakarta who have used UniPin as a payment service to buy credit or online game currency. Data analysis used the Statistical Package for the Social Sciences with the SPSS for Windows 22 application. Based on the results of the study, it is known that there is a positive influence between consumer trust and customer loyalty from Unipin companies. Consumer trust has an effect of 67.4% on customer loyalty. If consumer confidence increases, customer loyalty will also increase. Conversely, if consumer confidence decreases, customer loyalty will also decline.Kepercayaan konsumen terhadap suatu merek dapat menimbulkan kesetiaan konsumen pada merek tersebut. Kepercayaan konsumen sangat penting dalam suatu perusahaan karena akan meningkatkan loyalitas pelanggan terhadap perusahaan itu sendiri. Suatu kepercayaan dari konsumen yang tinggi dapat menciptakan loyalitas pelanggan. Loyalitas pelanggan merupakan perilaku untuk melakukan pembelian secara berulang dan untuk membangun kesetiaan pelanggan terhadap suatu produk atau jasa yang dihasilkan oleh perusahaan. Penelitian ini bertujuan untuk mengukur pengaruh kepercayaan konsumen terhadap loyalitas pelanggan dalam menggunakan jasa sistem pembayaran online. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data primer dikumpulkan melalui penyebaran kuesioner kepada 90 responden yaitu masyarakat daerah Jakarta Barat yang pernah menggunakan UniPin sebagai layanan pembayaran untuk membeli credit atau mata uang game online. Analisis data menggunakan Statistical Package for the Social Sciences dengan aplikasi SPSS for windows 22. Berdasarkan hasil penelitian, diketahui bahwa terdapat pengaruh positif antara kepercayaan konsumen terhadap loyalitas pelanggan dari perusahaan Unipin. Kepercayaan konsumen memiliki pengaruh sebesar 67,4% terhadap loyalitas pelanggan. Apabila kepercayaan konsumen meningkat maka loyalitas pelanggan juga akan meningkat. Sebaliknya, apabila kepercayaan konsumen menurun maka loyalitas pelanggan juga akan ikut menurun.


2018 ◽  
Vol 9 (2) ◽  
pp. 1-17
Author(s):  
Aldo Winata

Jakarta is the place where the largest number of land transportation in Indonesia, according to Djarot in Kompas.com article, vehicles every day increased about 1500 units. And according to an article from Liputan 6, revenue from conventional taxi drivers dropped dramatically after the entry of online transport by 40-50% during 2016 due to the entry of online transport. Conventional taxi companies must immediately anticipate this phenomenon so that their human resources can survive in the company. The purpose of this research are first, to know is there a positive effect from professionalism factors to organizational commitment and job satisfaction. Second, to know job satisfaction factors have a positive effect to organizational commitment. And the last is to know is there a positive effect from rewards factors to job satisfaction and organizational commitment’s factors. This research uses descriptive method with non-probability method. Through judgmental sampling technique, primary data collection was obtained from questionnaire distribution to conventional taxi driver of Soekarno-Hatta Airport. The data has been collected and then obtained by using Structural Equation Modeling (SEM). The result of this research indicates that there is positive influence from professionalism to organizational commitment but the data do not support the hypothesis, there is positive influence from professionalism to job satisfaction, but there’s negative effect between job satisfaction and organizational commitment, there is positive relation of rewards to job satisfaction, Finally there is a positive effect of rewards on organizational commitment. Keywords: organizational commitment, professionalism, rewards, job satisfaction, ecommerce, conventional taxi driver.


2021 ◽  
pp. 026858092199451
Author(s):  
Adrian Scribano

The social sciences in Latin America have always had a special connection with the study and analysis of the place of emotions in the social structuration processes. The aim of this article is to offer a synthetic exposition of some inquiries about emotions and the politics of sensibilities in Latin America, emphasizing those that are being felt in the context of the COVID-19 pandemic. To achieve this objective, first we offer a synthesis of the theoretical and methodological points that will guide the interpretation; then we draw on pre-existing inquiries and surveys which allow us to capture the state of sensibilities before and during the pandemic in the region; and finally some conclusions are presented. The work is based on a multi-method approach, where qualitative and quantitative secondary and primary data are articulated in tandem.


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