widarto rachbini - Academia.edu (original) (raw)
Papers by widarto rachbini
Proceedings of the 1st International Conference on Emerging Issues in Humanity Studies and Social Sciences
This study aims to determine, test, and analyze the effect of the current ratio, cash ratio, debt... more This study aims to determine, test, and analyze the effect of the current ratio, cash ratio, debt to asset ratio, debt to equity ratio, return on assets, and return on equity on stock prices with dividend policy as an intervening variable. The case study in this study is a metal mining sector company listed on the Indonesia Stock Exchange (IDX) for the period 2015-2020. This study is quantitative with data analysis techniques used as descriptive analysis using financial ratio analysis. Collection by collecting financial reports on the website www.IDX.co.id in 2015-2020. The population in this study consisted of 11 sub-sector companies. The research sample was five companies, and the sampling technique used purposive sampling. The data analysis method used in this research is using SmartPLS version 3.0. The results show that the current and cash ratios are unrelated to dividend policy. Debt to asset and debt to equity ratios are unrelated to dividend policy. Return on assets and return on equity are also not significant to dividend policy. The current ratio and cash ratio have a significant effect on stock prices. Debt to asset ratio and debt to equity ratio significantly affect stock prices. Return on assets and return on equity have a significant effect on dividend policy. And dividend policy has a significant effect on stock prices, so that dividend policy can be an intervening variable on stock prices in metal mining sector companies listed on the Indonesian Stock Exchange (IDX) for the 2015-2020 period.
JURNAL ILMIAH KOHESI, Oct 30, 2021
Jurnal Manajemen Dan Bisnis Baja (Jumanis Baja), Feb 25, 2022
This research's purpose is to determine the impact of the COVID-19 pandemic on the performance of... more This research's purpose is to determine the impact of the COVID-19 pandemic on the performance of automotive companies listed on the Indonesia Stock Exchange. In addition, this research is also conducted for determining the effect of the external factors (inflation, interest rates), liquidity (current ratio, cash ratio), profitability (ROI, ROA, NPM) and stock prices in automotive industry companies listed on the Indonesia Stock Exchange. The method used in this research is a quantitative method and uses Structural Equation Mode analysis. The sample used in this research are 5(five) automotive industry companies listed on the Indonesia Stock Exchange. The data used is quarterly financial report data of 2019 (before the COVID-19 pandemic) and 2020 (after the COVID-19 pandemic). Based on the research of the study indicate that external factors in this case inflation and interest rates have a significant positive effect on stock prices; Liquidity has a significant positive effect on profitability; Profitability has a significant positive effect on stock prices; External factors have no significant effect on stock prices; Liquidity has a significant negative effect on stock prices. The overall financial performance of automotive industry companies listed on the IDX decreased due to the COVID-19 pandemic, before the pandemic the average company performance was quite good, but with the COVID-19 pandemic the performance of the automotive industry companies decreased. A significant decrease in the level of sales resulted in a decrease in net income.
Permana: Jurnal Perpajakan, Manajemen dan Akuntansi, Feb 27, 2021
This research was intended to examined about the influence of competencies, professional ethics a... more This research was intended to examined about the influence of competencies, professional ethics and management control process on performance accountability and academic fraud of teaching accountant. The study was conducted by survey method. The data used in this research were primary data collected by questioners. Based on the results of data analysis and discussion, it was obtained the following research findings: 1) the influence of the competencies, professional ethics and management control process on performance accountability are positive and not significant; 2) the influence of the competencies, professional ethics, management control process and performance accountability on academic fraud of teaching accountant are negative and significant.
Jurnal Akuntansi, Mar 5, 2020
Penelitian bertujuan untuk menganalisis pengaruh kompetensi dan independensi auditor terhadap kua... more Penelitian bertujuan untuk menganalisis pengaruh kompetensi dan independensi auditor terhadap kualitas audit. Sampel yang digunakan dalam penelitian ini sebanyak 151 sampel (KAP) yang diwakili oleh Auditor di DKI Jakarta. Analisis data menggunakan analisis deskriptif dan inferensial dengan menggunakan analisis regresi berganda. Hasil pengujian hipotesis menunjukkan bahwa terdapat pengaruh positif signifikan Kompetensi Auditor dan Independensi Auditor terhadap Kualitas Audit. Hasil ini menunjukkan bahwa semakin tinggi (baik) Kompetensi Auditor dan Independensi Auditor maka Kualitas Audit akan meningkat. Auditor independen selayaknya memperhatikan kompetensi yang dimilikinya. Untuk meningkatkan kualitas audit diperlukan adanya peningkatan kompetensi para auditor yakni dengan pemberian pelatihanpelatihan dan sertifikasi keahlian yang menunjang profesi auditor sejalan dengan program pendidikan profesi berkelanjutan (PPL). Peran regulator dan asosiasi akuntan (IAPI, IAI) dalam hal ini juga sangat diperlukan untuk memantau pelaksanaan program PPL bagi auditor (akuntan). Auditor yang melakukan audit harus benar-benar menjaga dan memastikan independensinya baik in fact maupun in appearance guna menghasilkan audit yang berkualitas. Adanya regulasi yang membatasi lamanya audit suatu klien yang dilakukan oleh akuntan publik yang sama, sebaiknya didukung juga oleh KAP untuk melakukan rotasi tim auditornya, tidak hanya sebatas pada level partner penandatanganan laporan audit untuk lebih menjaga independensinya.
Jurnal Akrab Juara, Aug 5, 2018
This research is to examine obtain empirical evidence related the factors that influence governme... more This research is to examine obtain empirical evidence related the factors that influence government financial statement quality. Based on PP No. 71 year 2010, government financial statement quality have to meet the qualitative characteristic, where are factors that influence are competency, accounting intern control and information technology. The study was conducted on the staf who responsbility doing the accounting in the office that unit of ministry of healthy in Jakarta City, using primary data obtained from questionnaires distributed to respondents. Sampling through purposive sampling and obtained of 51 respondents. The collected data was processed using SPSS version 21 and the statistic method used to analize was multiple linier regression.the data analysis results showed all of research instruments are valid, reliable and feasible model used to explain the dependent variable. The results showed that the competency,accounting intern control and information technology have signifikan positive impact on quality of financial statement.
Jurnal Manajemen - Fakultas Ekonomi Universitas Tarumanagara, Mar 7, 2017
The purpose of this study was to determine the effect of organizational culture and incentive on ... more The purpose of this study was to determine the effect of organizational culture and incentive on job satisfaction and employees' performance. The study was conducted in PT Avrist Assurance, using 211 employees as respondents. The sampling technique in this research is simple random. The analysis was performed with Structural Equation Model (SEM) using Lisrel 8.5. The study found that organizational culture and incentives significantly affect job satisfaction and employees' performance. Moreover, job satisfaction significantly affect employees' performance. The total effect of organizational culture on Job Satisfaction and employee performance is more dominant than the total effect of incentives on Job Satisfaction and employee performance.
Jurnal Komunikasi: Malaysian Journal of Communication, Mar 31, 2021
Customer satisfaction is a vital component of service organisations that are significantly relate... more Customer satisfaction is a vital component of service organisations that are significantly related to service quality. One of the electronic service quality that has to be prioritised, is website quality. Therefore, this study will determine the influence of electronic service quality and electronic word of mouth (eWOM) toward repurchase intention on e-commerce in Indonesia. Data were obtained from Google Form Online Questionnaires which were distributed through a short-link in WhatsApp, LINE, and Twitter applications during April 2019. This study applied the purposive sampling method where 458 qualified samples were matched to the specific criteria. Structural Equation Model (SEM) supported by LISREL software was used to analyse the data. The findings show that there are positive and significant influences of electronic service quality of pleasant and utilitarian dimensions to eWOM construction and repurchase intention. This research suggests managerial implication to e-commerce industry practitioners to reduce Tokopedia and also Instagram as the benchmark of electronic-based service quality. The managerial implication covers observing and adopting mobile application service quality aspects, service online review, and virtual communities. Besides, it is significantly suggested for future studies to explore more specific contexts of pleasant and utilitarian electronic service quality dimensions as in the B2B e-commerce, B2C e-commerce, and G2C e-commerce.
Jurnal Siasat Bisnis, 2019
This study investigates the influence of price, brand, and novelty consciousness of customer styl... more This study investigates the influence of price, brand, and novelty consciousness of customer style inventory (CSI) on purchase intention of shoes using Facebook. The involvement of opinion seeking using electronic word of mouth (eWOM) and attitude towards social online shopping as mediators of relationship between CSI and purchase intention is also tested. Purposive sampling method was employed, and respondents mainly are residents of the city of Jakarta and Bekasi. The study reveals that brand, price and novelty consciousness influence the opinions seeking through eWOM and attitudes towards online social shopping, which ultimately influence purchase intention of shoes product via Facebook. However, brand consciousness of shoes only plays small role on opinions seeking. Individual with brand consciousness of shoes reduces opinion seeking through eWOM in Facebook. While, price and novelty of shoes might become point of attention while consumers using Facebook.
Journal of ethnic and cultural studies, Jul 11, 2020
The era of the industrial revolution 4.0 emphasizes the importance of the digital literacy elabor... more The era of the industrial revolution 4.0 emphasizes the importance of the digital literacy elaboration that links the full technological and pedagogical capabilities to enhance learning outcomes in all three domains that include knowledge, skills and attitudes. Much is needed of factor analysis and measurement studies that touch on aspects of pedagogy and technology as an indicator analysis of pedagogical competency development models. The method used is a quantitative approach, data analysis technique is done through the Goodness of-Fit criteria. The stages of modeling and analysis of structural equations in the analysis of first and second measurement models are performed with CFA and using SEM as a tool. Data analysis was also carried out to analyze indicators that predominantly influenced learning outcomes. The results of the study concluded that the Technological and Pedagogical Model was a factor and measurement of learning achievements in education.
Jurnal Riset Akuntansi dan Perpajakan, 1970
Riset ini bertujuan untuk membuktikan dan menjelaskan bahwa Trust, Kultur Organisasi dan Kepemimp... more Riset ini bertujuan untuk membuktikan dan menjelaskan bahwa Trust, Kultur Organisasi dan Kepemimpinan Transformational berpengaruh positif dan signifikan terhadap kinerja dan kinerja berpengaruh positif dan signifikan terhadap nilai perusahaan. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari quesioner yang disebar kepada para General manager, Manager, Supervisor dan Asisten Supervisor yang bekerja pada industri perhotelan yang berada di Sukabumi, dari 350 quesioner yang disebar terkumpul sebanyak 200 quesioner. Hasil penelitian ini menunjukkan bahwa trust tidak berpengaruh terhadap kinerja, kultur organisasi berpengaruh positif dan signifikan terhadap kinerja, Kepemimpinan Transformational berpengaruh positif dan signifikan terhadap kinerja dan kinerja berpengaruh positif dan signifikan terhadap nilai perusahaan. Hasil dari penelitian ini berharap memiliki kontribusi secara teoritis untuk lebih mengembangkan akuntansi keprilakuan yang berpengaruh terhadap kinerja, dan secara praktis hasil penelitian ini berharap bermanfaat untuk para manager agar lebih memperhatikan keprilakuan dalam sebuah organisasi bisnis.
Jurnal Riset Akuntansi dan Perpajakan, 1970
This study aims to analyze the influence of bank health on performance measured by during the per... more This study aims to analyze the influence of bank health on performance measured by during the period 2010-2014. This research is a quantitative research with regression of panel data of 96 commercial banks in Indonesia. The result of research is capital adequacy ratio, net profit margin, efficiency ratio have negative effect to return on asset. Loan disbursement ratio positively affects return on asset. However, the ratio of nonperforming loans does not affect return on assets. The implication of this research is that it can be the basis for bank management to make policy of fund and credit management to increase return on asset.
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), Apr 17, 2019
Audit Standard has been established to ensure the results of a quality audit. This study aims to ... more Audit Standard has been established to ensure the results of a quality audit. This study aims to determine the effect of professionalism and independence on audit quality with the mediation of good governance. In this research used survey method. The variables studied include the independent variables are professionalism and independence. The dependent variable is audit quality, and the mediation variable is good governance. Samples taken as many as 62 auditors at KAP Kanaka Puradiredja, Suhartono. The data was collected by questionnaire to measure the perception of the auditors regarding the variables tested. Processing techniques and data analysis with SmartPLS with Goodness of Fit Model equation model. The results of this study are: (1) Professionalism has no significant effect on audit quality (2) Professionalism has significant effect on audit quality through good governance as a mediator (3) Independence has significant effect on audit quality (4) Independence has significant effect on audit quality through good governance as a mediator.
China-Usa Business Review, Aug 28, 2018
Jurnal Manajemen & Keuangan, Jun 11, 2020
Penelitian ini bertujuan untuk menganalisis keragaman Top Management Team (TMT) pada BUMN Holding... more Penelitian ini bertujuan untuk menganalisis keragaman Top Management Team (TMT) pada BUMN Holding di Indonesia dengan menggunakan dimensi demografi sederhana dan demografi relasional yang meliputi jenis kelamin, usia, etnik, masa jabatan, pendidikan formal dan pengalaman fungsional. Teknik analisis menggunakan Structural Equetion Model (SEM) with SmartPLS.Jumlah sample sebanyak 40 perusahaan yang telah bergabung menjadi 4 BUMN Holding di Indonesia. Responden penelitian adalah para direktur perusahaan, satu perusahaan diwakili oleh satu direktur. Hasil penelitian menunjukkan bahwa jenis kelamin menjadi satu-satunya dimensi yang tidak signifikan dalam membentuk TMT Diversity BUMN Holding di Indonesia. Implikasinya, pada kasus BUMN Holding, tidak menjadi persoalan jika komposisi TMT jenis kelamin seragam. Sedangkan yang harus beragam adalah dimensi yang signifikan yakni usia, etnik, masa jabatan, pendidikan formal dan pengalaman fungsional. Mengingat pentingnya peran BUMN dalam proses pembangunan nasional, maka diperlukan kajian lanjutan pada objek yang sama dengan lokus penelitian seluruh level manajemen. Kata kunci: BUMN Holding dan keragaman TMT.
GLOBAL JOURNAL FOR RESEARCH ANALYSIS, Mar 15, 2023
In today's Industry 4.0 era, government institutions responsible for providing licensing serv... more In today's Industry 4.0 era, government institutions responsible for providing licensing services in Indonesia face a unique challenge of balancing the demands for expedited service provision while maintaining a high standard of information security and privacy. The success in this endeavor is dependent upon the leadership, coordination, competence, and performance of human resources (HR) within these institutions. The objective of this study is to design a model for the adaptation of HR management and information security strategies in the implementation of online single submission (OSS) systems for business licensing, in accordance with Industry 4.0 principles. The research employs a qualitative methodology utilizing the Soft Systems Methodology (SSM) approach. Data was collected through interviews. The SSM analysis yielded a design model for the adaptation of HR management in the implementation of OSS systems. This model is a novel contribution of the study and comprises an integrated approach of four different HR management models which describes the strategies of leadership, coordination, competence and performance of HR in the implementation of OSS systems based on Industry 4.0 principles. The signicance of this research lies in providing recommendations for the improvement of HR management and information security strategies in the implementation of OSS systems for business licensing in government institutions, as per Industry 4.0 principles, thereby supporting the role of these institutions in Electronic Government Systems (SPBE).
Jurnal Riset Akuntansi dan Perpajakan, Jun 10, 2019
The purpose of this study was to obtain empirical evidence about the influence of competence, ind... more The purpose of this study was to obtain empirical evidence about the influence of competence, independence and religiosity of auditors on audit quality. Determination of sampling by using probability sampling with the type of proportionate stratified random sampling. The object of this research is auditors in Inspectorate General Ministry of Education and Culture with a total sample of 192 auditors. After the data is obtained, the results will be presented descriptively and analyzed to test the hypothesis. Data were analyzed using multiple linear regression analysis. The results showed that independence had an effect on audit quality, while the competency and religiosity variables had no influence. This study only discusses 3 (three) independent variables that influence audit quality, there may be other variables that can influence. Data in this study were obtained from instruments based on respondents' answers. This can cause problems, if the respondent's perception is different from the actual situation. For further research, it is better to understand the meaning of the instrument for measuring the research variables or developing the instruments themselves.
Advances in Social Sciences Research Journal, Nov 3, 2020
This study attempted to analyze the effect of service quality on customer’s satisfaction, perceiv... more This study attempted to analyze the effect of service quality on customer’s satisfaction, perceived value, and customer involvement as well as its implications for customer loyalty in Indonesia. The primary data used is the result of questionnaires through an online survey platform with the help of Google Form in July to August 2020. The sampling method was purposive sampling using specific criteria set by the researchers with 300 samples that met the criteria. Data analysis technique used the structural equation models (SEM) with the help of LISREL software. The results showed that there was a significant influence on the quality of Indonesian ride-hailing online services on perceived value, and a significant effect on perceived value on satisfaction as well as a significant effect on customer satisfaction on customer involvement. The only construct which directly influences customer loyalty is customer involvement. This research certainly provides practical advice for the online ride-hailing industry in Indonesia where there are three main suggestions aimed at improving the service quality, satisfaction, customer involvement, and value. Further research is suggested to analyze online ride-hailing in neighboring countries such as Malaysia, Singapore, Vietnam, or other Southeast Asian countries. Keywords: service quality, perceived value, customer satisfaction, customer involvement, customer loyalty and online ride-hailing
Proceedings of the 1st International Conference on Emerging Issues in Humanity Studies and Social Sciences
This study aims to determine, test, and analyze the effect of the current ratio, cash ratio, debt... more This study aims to determine, test, and analyze the effect of the current ratio, cash ratio, debt to asset ratio, debt to equity ratio, return on assets, and return on equity on stock prices with dividend policy as an intervening variable. The case study in this study is a metal mining sector company listed on the Indonesia Stock Exchange (IDX) for the period 2015-2020. This study is quantitative with data analysis techniques used as descriptive analysis using financial ratio analysis. Collection by collecting financial reports on the website www.IDX.co.id in 2015-2020. The population in this study consisted of 11 sub-sector companies. The research sample was five companies, and the sampling technique used purposive sampling. The data analysis method used in this research is using SmartPLS version 3.0. The results show that the current and cash ratios are unrelated to dividend policy. Debt to asset and debt to equity ratios are unrelated to dividend policy. Return on assets and return on equity are also not significant to dividend policy. The current ratio and cash ratio have a significant effect on stock prices. Debt to asset ratio and debt to equity ratio significantly affect stock prices. Return on assets and return on equity have a significant effect on dividend policy. And dividend policy has a significant effect on stock prices, so that dividend policy can be an intervening variable on stock prices in metal mining sector companies listed on the Indonesian Stock Exchange (IDX) for the 2015-2020 period.
JURNAL ILMIAH KOHESI, Oct 30, 2021
Jurnal Manajemen Dan Bisnis Baja (Jumanis Baja), Feb 25, 2022
This research's purpose is to determine the impact of the COVID-19 pandemic on the performance of... more This research's purpose is to determine the impact of the COVID-19 pandemic on the performance of automotive companies listed on the Indonesia Stock Exchange. In addition, this research is also conducted for determining the effect of the external factors (inflation, interest rates), liquidity (current ratio, cash ratio), profitability (ROI, ROA, NPM) and stock prices in automotive industry companies listed on the Indonesia Stock Exchange. The method used in this research is a quantitative method and uses Structural Equation Mode analysis. The sample used in this research are 5(five) automotive industry companies listed on the Indonesia Stock Exchange. The data used is quarterly financial report data of 2019 (before the COVID-19 pandemic) and 2020 (after the COVID-19 pandemic). Based on the research of the study indicate that external factors in this case inflation and interest rates have a significant positive effect on stock prices; Liquidity has a significant positive effect on profitability; Profitability has a significant positive effect on stock prices; External factors have no significant effect on stock prices; Liquidity has a significant negative effect on stock prices. The overall financial performance of automotive industry companies listed on the IDX decreased due to the COVID-19 pandemic, before the pandemic the average company performance was quite good, but with the COVID-19 pandemic the performance of the automotive industry companies decreased. A significant decrease in the level of sales resulted in a decrease in net income.
Permana: Jurnal Perpajakan, Manajemen dan Akuntansi, Feb 27, 2021
This research was intended to examined about the influence of competencies, professional ethics a... more This research was intended to examined about the influence of competencies, professional ethics and management control process on performance accountability and academic fraud of teaching accountant. The study was conducted by survey method. The data used in this research were primary data collected by questioners. Based on the results of data analysis and discussion, it was obtained the following research findings: 1) the influence of the competencies, professional ethics and management control process on performance accountability are positive and not significant; 2) the influence of the competencies, professional ethics, management control process and performance accountability on academic fraud of teaching accountant are negative and significant.
Jurnal Akuntansi, Mar 5, 2020
Penelitian bertujuan untuk menganalisis pengaruh kompetensi dan independensi auditor terhadap kua... more Penelitian bertujuan untuk menganalisis pengaruh kompetensi dan independensi auditor terhadap kualitas audit. Sampel yang digunakan dalam penelitian ini sebanyak 151 sampel (KAP) yang diwakili oleh Auditor di DKI Jakarta. Analisis data menggunakan analisis deskriptif dan inferensial dengan menggunakan analisis regresi berganda. Hasil pengujian hipotesis menunjukkan bahwa terdapat pengaruh positif signifikan Kompetensi Auditor dan Independensi Auditor terhadap Kualitas Audit. Hasil ini menunjukkan bahwa semakin tinggi (baik) Kompetensi Auditor dan Independensi Auditor maka Kualitas Audit akan meningkat. Auditor independen selayaknya memperhatikan kompetensi yang dimilikinya. Untuk meningkatkan kualitas audit diperlukan adanya peningkatan kompetensi para auditor yakni dengan pemberian pelatihanpelatihan dan sertifikasi keahlian yang menunjang profesi auditor sejalan dengan program pendidikan profesi berkelanjutan (PPL). Peran regulator dan asosiasi akuntan (IAPI, IAI) dalam hal ini juga sangat diperlukan untuk memantau pelaksanaan program PPL bagi auditor (akuntan). Auditor yang melakukan audit harus benar-benar menjaga dan memastikan independensinya baik in fact maupun in appearance guna menghasilkan audit yang berkualitas. Adanya regulasi yang membatasi lamanya audit suatu klien yang dilakukan oleh akuntan publik yang sama, sebaiknya didukung juga oleh KAP untuk melakukan rotasi tim auditornya, tidak hanya sebatas pada level partner penandatanganan laporan audit untuk lebih menjaga independensinya.
Jurnal Akrab Juara, Aug 5, 2018
This research is to examine obtain empirical evidence related the factors that influence governme... more This research is to examine obtain empirical evidence related the factors that influence government financial statement quality. Based on PP No. 71 year 2010, government financial statement quality have to meet the qualitative characteristic, where are factors that influence are competency, accounting intern control and information technology. The study was conducted on the staf who responsbility doing the accounting in the office that unit of ministry of healthy in Jakarta City, using primary data obtained from questionnaires distributed to respondents. Sampling through purposive sampling and obtained of 51 respondents. The collected data was processed using SPSS version 21 and the statistic method used to analize was multiple linier regression.the data analysis results showed all of research instruments are valid, reliable and feasible model used to explain the dependent variable. The results showed that the competency,accounting intern control and information technology have signifikan positive impact on quality of financial statement.
Jurnal Manajemen - Fakultas Ekonomi Universitas Tarumanagara, Mar 7, 2017
The purpose of this study was to determine the effect of organizational culture and incentive on ... more The purpose of this study was to determine the effect of organizational culture and incentive on job satisfaction and employees' performance. The study was conducted in PT Avrist Assurance, using 211 employees as respondents. The sampling technique in this research is simple random. The analysis was performed with Structural Equation Model (SEM) using Lisrel 8.5. The study found that organizational culture and incentives significantly affect job satisfaction and employees' performance. Moreover, job satisfaction significantly affect employees' performance. The total effect of organizational culture on Job Satisfaction and employee performance is more dominant than the total effect of incentives on Job Satisfaction and employee performance.
Jurnal Komunikasi: Malaysian Journal of Communication, Mar 31, 2021
Customer satisfaction is a vital component of service organisations that are significantly relate... more Customer satisfaction is a vital component of service organisations that are significantly related to service quality. One of the electronic service quality that has to be prioritised, is website quality. Therefore, this study will determine the influence of electronic service quality and electronic word of mouth (eWOM) toward repurchase intention on e-commerce in Indonesia. Data were obtained from Google Form Online Questionnaires which were distributed through a short-link in WhatsApp, LINE, and Twitter applications during April 2019. This study applied the purposive sampling method where 458 qualified samples were matched to the specific criteria. Structural Equation Model (SEM) supported by LISREL software was used to analyse the data. The findings show that there are positive and significant influences of electronic service quality of pleasant and utilitarian dimensions to eWOM construction and repurchase intention. This research suggests managerial implication to e-commerce industry practitioners to reduce Tokopedia and also Instagram as the benchmark of electronic-based service quality. The managerial implication covers observing and adopting mobile application service quality aspects, service online review, and virtual communities. Besides, it is significantly suggested for future studies to explore more specific contexts of pleasant and utilitarian electronic service quality dimensions as in the B2B e-commerce, B2C e-commerce, and G2C e-commerce.
Jurnal Siasat Bisnis, 2019
This study investigates the influence of price, brand, and novelty consciousness of customer styl... more This study investigates the influence of price, brand, and novelty consciousness of customer style inventory (CSI) on purchase intention of shoes using Facebook. The involvement of opinion seeking using electronic word of mouth (eWOM) and attitude towards social online shopping as mediators of relationship between CSI and purchase intention is also tested. Purposive sampling method was employed, and respondents mainly are residents of the city of Jakarta and Bekasi. The study reveals that brand, price and novelty consciousness influence the opinions seeking through eWOM and attitudes towards online social shopping, which ultimately influence purchase intention of shoes product via Facebook. However, brand consciousness of shoes only plays small role on opinions seeking. Individual with brand consciousness of shoes reduces opinion seeking through eWOM in Facebook. While, price and novelty of shoes might become point of attention while consumers using Facebook.
Journal of ethnic and cultural studies, Jul 11, 2020
The era of the industrial revolution 4.0 emphasizes the importance of the digital literacy elabor... more The era of the industrial revolution 4.0 emphasizes the importance of the digital literacy elaboration that links the full technological and pedagogical capabilities to enhance learning outcomes in all three domains that include knowledge, skills and attitudes. Much is needed of factor analysis and measurement studies that touch on aspects of pedagogy and technology as an indicator analysis of pedagogical competency development models. The method used is a quantitative approach, data analysis technique is done through the Goodness of-Fit criteria. The stages of modeling and analysis of structural equations in the analysis of first and second measurement models are performed with CFA and using SEM as a tool. Data analysis was also carried out to analyze indicators that predominantly influenced learning outcomes. The results of the study concluded that the Technological and Pedagogical Model was a factor and measurement of learning achievements in education.
Jurnal Riset Akuntansi dan Perpajakan, 1970
Riset ini bertujuan untuk membuktikan dan menjelaskan bahwa Trust, Kultur Organisasi dan Kepemimp... more Riset ini bertujuan untuk membuktikan dan menjelaskan bahwa Trust, Kultur Organisasi dan Kepemimpinan Transformational berpengaruh positif dan signifikan terhadap kinerja dan kinerja berpengaruh positif dan signifikan terhadap nilai perusahaan. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari quesioner yang disebar kepada para General manager, Manager, Supervisor dan Asisten Supervisor yang bekerja pada industri perhotelan yang berada di Sukabumi, dari 350 quesioner yang disebar terkumpul sebanyak 200 quesioner. Hasil penelitian ini menunjukkan bahwa trust tidak berpengaruh terhadap kinerja, kultur organisasi berpengaruh positif dan signifikan terhadap kinerja, Kepemimpinan Transformational berpengaruh positif dan signifikan terhadap kinerja dan kinerja berpengaruh positif dan signifikan terhadap nilai perusahaan. Hasil dari penelitian ini berharap memiliki kontribusi secara teoritis untuk lebih mengembangkan akuntansi keprilakuan yang berpengaruh terhadap kinerja, dan secara praktis hasil penelitian ini berharap bermanfaat untuk para manager agar lebih memperhatikan keprilakuan dalam sebuah organisasi bisnis.
Jurnal Riset Akuntansi dan Perpajakan, 1970
This study aims to analyze the influence of bank health on performance measured by during the per... more This study aims to analyze the influence of bank health on performance measured by during the period 2010-2014. This research is a quantitative research with regression of panel data of 96 commercial banks in Indonesia. The result of research is capital adequacy ratio, net profit margin, efficiency ratio have negative effect to return on asset. Loan disbursement ratio positively affects return on asset. However, the ratio of nonperforming loans does not affect return on assets. The implication of this research is that it can be the basis for bank management to make policy of fund and credit management to increase return on asset.
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), Apr 17, 2019
Audit Standard has been established to ensure the results of a quality audit. This study aims to ... more Audit Standard has been established to ensure the results of a quality audit. This study aims to determine the effect of professionalism and independence on audit quality with the mediation of good governance. In this research used survey method. The variables studied include the independent variables are professionalism and independence. The dependent variable is audit quality, and the mediation variable is good governance. Samples taken as many as 62 auditors at KAP Kanaka Puradiredja, Suhartono. The data was collected by questionnaire to measure the perception of the auditors regarding the variables tested. Processing techniques and data analysis with SmartPLS with Goodness of Fit Model equation model. The results of this study are: (1) Professionalism has no significant effect on audit quality (2) Professionalism has significant effect on audit quality through good governance as a mediator (3) Independence has significant effect on audit quality (4) Independence has significant effect on audit quality through good governance as a mediator.
China-Usa Business Review, Aug 28, 2018
Jurnal Manajemen & Keuangan, Jun 11, 2020
Penelitian ini bertujuan untuk menganalisis keragaman Top Management Team (TMT) pada BUMN Holding... more Penelitian ini bertujuan untuk menganalisis keragaman Top Management Team (TMT) pada BUMN Holding di Indonesia dengan menggunakan dimensi demografi sederhana dan demografi relasional yang meliputi jenis kelamin, usia, etnik, masa jabatan, pendidikan formal dan pengalaman fungsional. Teknik analisis menggunakan Structural Equetion Model (SEM) with SmartPLS.Jumlah sample sebanyak 40 perusahaan yang telah bergabung menjadi 4 BUMN Holding di Indonesia. Responden penelitian adalah para direktur perusahaan, satu perusahaan diwakili oleh satu direktur. Hasil penelitian menunjukkan bahwa jenis kelamin menjadi satu-satunya dimensi yang tidak signifikan dalam membentuk TMT Diversity BUMN Holding di Indonesia. Implikasinya, pada kasus BUMN Holding, tidak menjadi persoalan jika komposisi TMT jenis kelamin seragam. Sedangkan yang harus beragam adalah dimensi yang signifikan yakni usia, etnik, masa jabatan, pendidikan formal dan pengalaman fungsional. Mengingat pentingnya peran BUMN dalam proses pembangunan nasional, maka diperlukan kajian lanjutan pada objek yang sama dengan lokus penelitian seluruh level manajemen. Kata kunci: BUMN Holding dan keragaman TMT.
GLOBAL JOURNAL FOR RESEARCH ANALYSIS, Mar 15, 2023
In today's Industry 4.0 era, government institutions responsible for providing licensing serv... more In today's Industry 4.0 era, government institutions responsible for providing licensing services in Indonesia face a unique challenge of balancing the demands for expedited service provision while maintaining a high standard of information security and privacy. The success in this endeavor is dependent upon the leadership, coordination, competence, and performance of human resources (HR) within these institutions. The objective of this study is to design a model for the adaptation of HR management and information security strategies in the implementation of online single submission (OSS) systems for business licensing, in accordance with Industry 4.0 principles. The research employs a qualitative methodology utilizing the Soft Systems Methodology (SSM) approach. Data was collected through interviews. The SSM analysis yielded a design model for the adaptation of HR management in the implementation of OSS systems. This model is a novel contribution of the study and comprises an integrated approach of four different HR management models which describes the strategies of leadership, coordination, competence and performance of HR in the implementation of OSS systems based on Industry 4.0 principles. The signicance of this research lies in providing recommendations for the improvement of HR management and information security strategies in the implementation of OSS systems for business licensing in government institutions, as per Industry 4.0 principles, thereby supporting the role of these institutions in Electronic Government Systems (SPBE).
Jurnal Riset Akuntansi dan Perpajakan, Jun 10, 2019
The purpose of this study was to obtain empirical evidence about the influence of competence, ind... more The purpose of this study was to obtain empirical evidence about the influence of competence, independence and religiosity of auditors on audit quality. Determination of sampling by using probability sampling with the type of proportionate stratified random sampling. The object of this research is auditors in Inspectorate General Ministry of Education and Culture with a total sample of 192 auditors. After the data is obtained, the results will be presented descriptively and analyzed to test the hypothesis. Data were analyzed using multiple linear regression analysis. The results showed that independence had an effect on audit quality, while the competency and religiosity variables had no influence. This study only discusses 3 (three) independent variables that influence audit quality, there may be other variables that can influence. Data in this study were obtained from instruments based on respondents' answers. This can cause problems, if the respondent's perception is different from the actual situation. For further research, it is better to understand the meaning of the instrument for measuring the research variables or developing the instruments themselves.
Advances in Social Sciences Research Journal, Nov 3, 2020
This study attempted to analyze the effect of service quality on customer’s satisfaction, perceiv... more This study attempted to analyze the effect of service quality on customer’s satisfaction, perceived value, and customer involvement as well as its implications for customer loyalty in Indonesia. The primary data used is the result of questionnaires through an online survey platform with the help of Google Form in July to August 2020. The sampling method was purposive sampling using specific criteria set by the researchers with 300 samples that met the criteria. Data analysis technique used the structural equation models (SEM) with the help of LISREL software. The results showed that there was a significant influence on the quality of Indonesian ride-hailing online services on perceived value, and a significant effect on perceived value on satisfaction as well as a significant effect on customer satisfaction on customer involvement. The only construct which directly influences customer loyalty is customer involvement. This research certainly provides practical advice for the online ride-hailing industry in Indonesia where there are three main suggestions aimed at improving the service quality, satisfaction, customer involvement, and value. Further research is suggested to analyze online ride-hailing in neighboring countries such as Malaysia, Singapore, Vietnam, or other Southeast Asian countries. Keywords: service quality, perceived value, customer satisfaction, customer involvement, customer loyalty and online ride-hailing