This research is associative, the study titled "Effect of Taxpayer Behavior Regarding the level of understanding and awareness Taxpayers Taxpayers Against The Taxpayer Compliance Liabilities In Addressing taxation", empirical studies on individual taxpayers in the District of Bangkalan. This research aims to to determine the effect between two or more variables. This study proves the hypothesis that the taxpayer awareness and understanding of the taxpayer to have effect on an individual taxpayer compliance. Based on research conducted in conjunction with data analysis and testing, it was found that the taxpayer awareness of the partial effect on the compliance of the taxpayer. So is the understanding by the partial taxpayer also affect taxpayer compliance. In addition, jointly or taxpayer awareness and understanding of tax payers also have an impact on taxpayer compliance. Key words: awareness of the taxpayer, the taxpayer understanding, compliance of the tax payer.
The purpose of this study are to determine analyze the influence directly or indirectly members, capital, and quality of human resources to the success cooperatives through participation members, difference in the success rate Women's Cooperative independent and self-sufficient, as well as how to condition the success of Women's Cooperative in District of Gianyar. Analysis technique used is descriptive statistics, path analysis, and test different. Based on analysis, members, capital, and human resources quality in partial direct and significant impact on participation members. Members directly affects the success cooperative, while the quality of human capital and has no influence on the success cooperative. Full participation members of mediation indirect influence on success members of the cooperative, while participation members a partial mediating indirect influence of capital and quality of human resources to the success cooperative. In addition, there are differences in level success of the Women's Cooperative independent and not independent.
Accountability is a form of accountability obligations success or failure of the mission of the organization in achieving its goals and objectives that have been set previously. Form of government accountability to the public in the form of financial statements. This research aims to analyze the influence of independent variables (Competence of Human Resources/SDM, Implementation of Government Accounting Standards/SAP, and Utilization of Regional Financial Information System/SIPKD, the dependent variable is quality of Local Government Finance Report/LKPD with intervening variables Implementation of Government Internal Control System/SPIPthrough SEM analysis approach Partial Least Square (PLS) aims analyze effect of independent variables (Competence of Human Resources, Implementation of Government Accounting Standards, and Utilization of Regional Financial Information System) on dependent variables (quality of Local Government Finance Report)with variable intervening (Implementation of Government Internal Control System) by analysis Structural Aquation Modeling (SEM) PLS (partial least square) approach. Type of data uses in this research is primary data. Data used in this research is the primary data. Data collected through questionnaires to Financial Management (User Administration Budget and Finance Officer) on the Work Unit (SKPD) in Tabanan regency government. SKPDs number of 40 with each second respondent in the sector departments so that the total sample of 80 people. Result of Hypothesis testing indicates have an effect positive and significant the competence of Human Resources, Government Accounting Standards Implementation, Utilization of Financial Management Information System and significant positive effect, to the quality of Local Government Finance Report Tabanan either directly or indirectly through intervening variables, namely the adoption of Government Internal Control System.
This study aims to explain how the psychological process affects perceived organizational politics (POP) toward organizational citizenship behaviour (OCB). The paradoxical effect of POP to OCB needs to be explained through two psychological processes: First, the mediation effect of psychological safety which explains POP as a barrier to OCB. Second, the mediation effect of careerism which explains POP as an OCB driver. One of the government institutions in Malang District used as research objects, involving 97 employees as respondents. A quantitative approach using Partial Least Square (PLS) used as the method of this study. The results showed careerism mediated the relationship between POP and OCB. But the surprising result is that psychological safety cannot mediate the effect of POP to OCB because employees feel that there is no high threat of doing voice behaviour, helping behaviour and individual initiatives in the political environment. These results indicate that OCB is a safe activity when it does not contrary to other people's self-interest, so it does not cause a conflict.
After implementing various policies to deal with covid-19, which were still considered ineffective, the Government of Indonesia is now trying to implement a mandatory vaccination policy for all of its citizens. However, the program's success depended on the perceptions and beliefs that developed in the community regarding the covid-19 vaccine itself. This study aimed to examine the Health Belief Model (HBM) effect using the variables of perceived susceptibility, severity, benefits, and barriers on covid-19 vaccination intention. By using a quantitative method that was cross-sectional and involving 452 respondents who were taken using the purposive sampling method. After being analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM), the results of this study showed that perceived susceptibility, severity, and benefits had a positive influence on covid-19 vaccination intention. At the same time, the perceived barrier showed a negative effect. In the end, this study provided a theoretical model of HBM in predicting behavioral intention, which in turn, predicted behavior. On the other hand, this research also provided a starting point for research into the interest in vaccination against covid-19 in Indonesia
The Covid-19 virus that spreads globally has an impact on economic growth in Indonesia. Several business sectors have experienced a decline in performance due to the government's restrictions on outdoor activities to prevent the spread of this virus. For this reason, SMEs must be able to adjust their marketing channels from offline to online to optimize marketing performance during the Covid-19 pandemic. One of the online marketing tools is social media. This study investigates the use of social media on marketing performance with innovation capability and branding capability as mediating variables. This study uses 200 samples of respondents who are the owners of SMEs that collected through an online questionnaire. We use the Partial Least Square (PLS) method to test the hypothesis. The results of this study indicate that social media has a significant effect on innovation capability and branding capability and helps SMEs improve their marketing performance. This research also proves that innovation capability and branding capability successfully mediate the influence of the relationship between social media use on marketing performance.
This study aimed to obtain information and empirical evidence between the influence of organizational culture, competence and professionalism of officers towards the readiness of the application of government regulation on accrual accounting concerning the accrual-based government accounting standards in Malang government. This study uses primary data to generate critical information from respondents using simple random sampling method. The number of samples used was obtained based on the Slovin formula. The population of this research were local government officers. Respondents in this study were 82 officers of the finance department at UNITS Malang. This study used a causality analysis, Structural Equation Model (SEM) based component or variance or better known as the model of Partial Least Square (PLS). Hypothesis testing will be done with the help of software SmartPLS 3.2.3. These effects indicate that organisational culture is convinced, but not significant effect on the preparation of the implementation of accrual-accounting, competence is a positive and important outcome on the preparation of the implementation of accrual accounting and professionalism is a positive and significant effect on the preparation of the implementation of accrual accounting.
The outbreak of a virus called covid-19, which first appeared in December 2019, shocked the world because of its very rapid spread. In Indonesia, the disease outbreak first appeared in March 2020, with 11,192 positive cases. With a high enough case, the government is trying to suppress the spread of the virus by making a PSBB policy, which has an impact on behavior change in society, one of which is economic activity. During the pandemic Covid-19, people tended to shop online as a safe solution. This study aims to determine the influence of cultural factors, social factors, personal factors, and psychological factors on consumer behavior in online shopping during the pandemic Covid-19. This type of research is quantitative with explanatory method with a review according to the perspective of Islamic economics. The data analysis technique used is partial test (t), simultaneous test (F) and the coefficient of determination (R2). The results of this study indicate that cultural factors, social factors, psychological factors influence consumer behavior in online shopping during the pandemic Covid-19, while personal factors have no influence on consumer behavior in online shopping during the pandemic Covid-19.
This study discusses food crop agriculture in 29 districts in East Java, where many people are engaged in this field. This research defines two stages of equality. In this study using two model approaches, namely the first Model Analysis conducted using Data Envelopment Analysis (DEA) and the second model Partial least square (PLS). Research results Increasing agricultural productivity or efficiency is important to do with a variety of strategies both intensification and agricultural intensification.Improving the quality of rural community resources is very to be done. Good quality resources will increase the absorption of high technology and will increase the productivity of farmers and workers in other sectors in rural areas, the Government's budget for development must continue to be increased both in nominal terms and the accuracy of its allocation so that it is absorbed into rural communities effectively and efficiently so that it can improve the welfare of rural communities and controlling the price of basic necessities in the region is also important to do. Bank Indonesia and in collaboration with local governments to form a Regional Inflation Control Team (TPID) must work better in maintaining stable inflation because the rural poor are relatively vulnerable to price increases
The number of jobs in Indonesia nowadays is not comparable with the amount of labor, causing high levels of unemployment in the country. This situation has become one of the challenges that must be faced in order to pursue the country's development in a better direction. The government has rightly acknowledged the need to increase its efforts to reduce unemployment levels by creating new jobs or promoting entrepreneurship. The purpose of this research was to explore the influence of the antecedents of entrepreneurial intention among students of Airlangga University. The research used survey methods in relation to 68 student participants in the WEBS activity unit in the Faculty of Economics and Business at Airlangga University. Using a partial least square statistical tool (SmartPLS 2.0, SmartPLS GmbH, Boenningstedt, Germany), the results of the study showed that individual skills aligned with attitudes towards entrepreneurial behavior, perceived environmental dynamism aligned with perceived entrepreneurial behavior control, attitudes towards entrepreneurial behavior aligned with entrepreneurial intentions, and subjective norms aligned with entrepreneurial intentions in positive and statistically significant relationships. However, although the relationships between perceived environmental support and perceived entrepreneurial behavior control, and perceived entrepreneurial behavior control and entrepreneurial intentions were positive, they were not statistically significant.
The aims of this study are to examine and analyze the effect of implementation of good governance, performance based budgeting, and quality of human resources to regional work unit's (SKPD) budget qualities. Goal setting theory and agency theory are used to explain the phenomenon of budget qualities. The population of the present study are SKPD's in Sumbawa Regency. The number of respondents in this study were 94 respondents that selected using purposive sampling method. Data was collected using the questionnaire technique. This research uses analytical techniques Partial Least Square (smartPLS) 3.0. The results of quantitative analysis in this study showed thatimplementation of good governance, performance based budgeting, and quality of human resources had influence on SKPD's budget qualities. This means better and ideal implementation of good governance, performance based budgeting, and quality of human resources owned by the SKPD, SKPD's budget will be more qualified.The implications of this study can be useful for SKPDs on local governments to implement the principles of good governance and performance-based budgeting in the budget process to be able to provide better services to the public Keywords: Budgeting, Budget Qualities, Good Governance, Performance Based Budgeting, Quality of Human Resources.
Kupang is a city where teacher competence is still low. The government has disbursed quite a lot of funds for teacher development in Kupang. It is unfortunate if the teachers who have been fostered do not have high loyalty to move to other schools or leave the area. It is suspected that loyalty is influenced by teacher satisfaction and integrity. Satisfaction can include satisfaction with salary, workload, leadership, co-workers, awards, regulations, and facilities. If the components influence of satisfaction and integrity on teacher loyalty in Kupang can be found, then policies to increase loyalty can be pursued. This research aims to analyze the distribution of teachers in Kupang based on their loyalty, analyze the distribution of teachers in Kupang based on their general satisfaction, the distribution of teachers in Kupang based on their integrity, and the effect of integrity and satisfaction on teacher loyalty in Kupang. This research was conducted based on 141 teachers in Kupang who were selected by purposive sampling. The method used for data analysis is Partial Least Square (PLS) and Distribution Table. The data analysis found that 39% of respondents had low loyalty, and 61% had high loyalty; 48.2% of respondents had low general satisfaction and 51.8% had high satisfaction, 44% had low integrity, and 56% had high integrity. Variables that influence loyalty are integrity, satisfaction with salary, school rules, and co-workers. The higher the integrity and satisfaction component of salaries, regulations, and co-workers, the higher the loyalty of teachers in Kupang. ; Kupang merupakan kota yang kompetensi gurunya masih rendah. Pemerintah mengucurkan dana yang cukup besar untuk pengembangan guru di Kupang. Sangat disayangkan jika para guru yang telah dibina tidak memiliki loyalitas yang tinggi untuk pindah ke sekolah lain atau keluar daerah. Diduga loyalitas dipengaruhi oleh kepuasan dan integritas guru. Kepuasan dapat mencakup kepuasan terhadap gaji, beban kerja, kepemimpinan, rekan kerja, penghargaan, peraturan, dan fasilitas. Jika komponen pengaruh kepuasan dan integritas terhadap loyalitas guru di Kupang dapat ditemukan, maka kebijakan untuk meningkatkan loyalitas dapat diupayakan. Penelitian ini bertujuan untuk menganalisis sebaran guru di Kupang berdasarkan loyalitasnya, menganalisis sebaran guru di Kupang berdasarkan kepuasan secara umum, sebaran guru di Kupang berdasarkan integritasnya, serta pengaruh integritas dan kepuasan terhadap loyalitas guru di Kupang. Penelitian ini dilakukan terhadap 141 guru di Kupang yang dipilih secara purposive sampling. Metode yang digunakan untuk analisis data adalah Partial Least Square (PLS) dan Tabel Distribusi. Analisis data menemukan bahwa 39% responden memiliki loyalitas rendah, dan 61% memiliki loyalitas tinggi; 48,2% responden memiliki kepuasan umum rendah dan 51,8% memiliki kepuasan tinggi, 44% memiliki integritas rendah, dan 56% memiliki integritas tinggi. Variabel yang mempengaruhi loyalitas adalah integritas, kepuasan terhadap gaji, peraturan sekolah, dan rekan kerja. Semakin tinggi komponen integritas dan kepuasan gaji, peraturan, dan rekan kerja, maka semakin tinggi pula loyalitas guru di Kupang.
Purpose of the study: This study aims to explain the effect of Islamic Banking Intellectual Capital and Islamic Social Reporting on the Islamic Financial Performance Index of Sharia Bank Indonesia. Methodology: The data obtained in this study consisted of a total of 368 from annual financial reports and sustainability reports that were officially published by each Islamic bank in Indonesia. The analytical method used in this study is the Partial Least Square (PLS) method which is processed with SmartPLS 3 software. Main Findings: There is an essential influence on the implementation of Islamic Banking Intellectual Capital and Islamic Social Reporting on Islamic Financial Performance in Islamic Banking in Indonesia. This finding also shows that intellectual capital and social reporting by Islamic banks have a significant positive effect on the financial performance of Islamic banks in Indonesia. Applications of this study: This research will help next researchers to develop research in the banking world and can be used by banking institutions to become scientific input. Besides, mobilizing and using intangible resources properly will improve the financial performance of an organization. Novelty / Originality of this study: The existence of Islamic Banking Intellectual Capital combined with Islamic Social Reporting can affect and improve the competitiveness of Islamic Banking in Indonesia. This study will be a complete research and provide clear information for practitioners and academics.
SME has a very important role to boost economic growth in Indonesia. The Indonesian government through the enterprises owned by government (BUMN) create a partnership program to support SME growth through capital assistance and also training regularly. However, the growth of SME is not optimal yet. One importance factor that determines the success of SME is the role of leadership, such as framing the challenge, absorbing uncertainty, building commitment, specifying limit and path clearing, such roles are importance factors in determining successful of the business and also support the sustainable value creation of business. This research using quantitative approach, include 119 SMEs owner as research sample. Data analyses by Partial Least Square (PLS). Result of the research, indicate that four components of entrepreneurial leadership, framing the challenge, absorbing uncertainty, building commitment and specifying limit, have a significantly influencing sustainable value creation, and one component call path clearing, indicate insignificant in affecting value creation. The result of this research realize that its very importance for the owner and also a manager of the SME have a good entrepreneurial leadership, specially framing the challenge, absorbing uncertainty, building commitment, specifying limit and path clearing components as a role to increase the success of the business through value creation as well.
Acceptance of technology for consumers is still an interesting part to be investigated to date. Although the Technology Acceptance Model (TAM) has been widely referred by researchers from various sciences, there are still weaknesses that can be investigated, including not fully answering the problems related to cognitive and affective factors in understanding consumer behavior. The purpose of this study is to develop and test an integrated model to determine the intention of consumers to use technology. The object used is the go-pay application as e-Wallet-based Electronic Money which is one of the relatively new technology products as an alternative means of payment or transaction and is part of the National Non-Cash Movement by the government of the Republic of Indonesia. Modeling in this study, integrating the TAM model by involving affective factors namely Pleasure, Arousal, and Dominance (PAD) theory, and prior experience variables as a direct effect on perceived usefulness and attitude toward usage, then its effect on adoption intention. The sample in this study is millennial age people who have known go-pay in areas of East Java with a total sample of 270 respondents. Collecting data through questionnaires using a Likert scale with analysis techniques using Partial Least Square (PLS). The results of this study indicate that Perceived Usefulness, Perceived Easy of Use, Pleasure, and Arousal have a positive effect on attitude and intention to use go-pay, while Prior Experience supports perceived usefulness, but does not support attitude, neither does Dominance support the attitude of using gopay.
