Author Archives: doarj

THE INFLUENCE OF TECHNOLOGY ACCEPTANCE MODEL (TAM) TOWARDS CUSTOMER SATISFACTION OF ZAHIR ACCOUNTING APPLICATION

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Haris., Abdul Ghofar, DBA., CA., AK and Dr. Endang Mardiati, Msi., CA., Ak

Abstract:

This study aims aims to analyze the influence of perceived ease of use principle towards customer satisfaction of zahir accounting application, analyze the influence of perceived usefulness principle on customer satisfaction of zahir accounting application, analyze the influence of actual usage principle towards customer satisfaction of zahir accounting application, analyze the influence of attitude toward using principle on customer satisfaction of zahir accounting application, and analyze the influence of behavioral intention principle towards customer satisfaction of zahir accounting application. This study uses a quantitative approach and is categorized into an explanatory research with total population of 1151 users. The sampling technique with incidental techniques in this study yields a number of sample of 100 users. The type of data used in this study is primary data which obtained by using questionnaires. The Inferential Statistical Method used in the data analysis of this study is Partial Least Square (PLS). Perceived ease of use has a positive effect on customer satisfaction. It means the higher customer convenience in using the Zahir accounting application, the higher customer satisfaction resulted. Perceived usefulness has no effect on customer satisfaction, meaning that there is no significant effect of perceived usefulness on customer satisfaction. Attitude toward using has a positive effect on customer satisfaction, meaning that the higher consumer’s attitude in using Zahir accounting application, the higher customer satisfaction resulted. Customer satisfaction has a positive impact on behavioral intention, meaning that the higher customer satisfaction in using zahir accounting application, the higher customer’s behavioral intention to use the application, and vice versa. Behavioral intention has a positive effect on actual usage, meaning that the higher customer’s intention to use zahir accounting application will result in a significantly higher customer behavior in using the zahir accounting application. This is one of several accounting scientific studies that investigate customers of zahir accounting applications relating to TAM (Technology Acceptance Model) and Customer Satisfaction.

 

Keywords: Perceived ease of use, Perceived usefulness, Attitude toward using, behavioral intention, actual usage, Customer satisfaction, Zahir Accounting Application, PLS- SEM

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EFFECTS OF COMPANY CHARACTERISTICS AND CORPORATE SOCIAL RESPONBILITY EXPOSURE ON TAX AGRESSIVITY

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Bimo Satryo Nugrohudi, Dr. Erwin Saraswati, Ak., CPMA, CSRS and Dr. Drs. Roekhudin, M.Si., Ak

Abstract:

This study aims to examine effects of Corporate Characteristics and Exposure of Corporate Social Responsibility on tax agressivity . The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018 period. The sampling is collected purposively as many as 30 manufacturing companies in 2016-2018 period. Variables used are size, leverage, ROA (Return of Assets), Good Corporate Governance and Corporate Social Responsibility as independent variables. While corporate tax avoidance is measured using ETR (Effective Tax Rates) as the dependent variable. The analytical tool used in this study is multiple regression analysis to examine the effects of independent variables towards dependent variable. The results showed that size, leverage, and ROA (Return of Assets) actually affect the tax agressivity . Whereas GCG (Good Corporate Governance) and CSR (Corporate Social Responsibility) variables have no effect on tax agressivity.

 

Keywords: company characteristics, size, leverage, ROA, GCG, CSR, ETR

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TIME PRESSURE AND FRAMING BUDGET INFORMATION IN DECISION MAKING

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Sukirman, Anna Sutrisna., Rastina Achmad and Dedy Abidin Syamsinar

Abstract:

This study aims to examine the effect of time pressure, budget information framing, responsibility and intrinsic motivation in making investment decisions with group-shifting as moderation in regional companies. This study examines three conditions and time pressures that might influence whether a group’s decision tends to take risk or avoid risk: (1) preparation of alternative decisions, (2) level of responsibility for decisions related to previous investments, and (3) rewards given for the success of certain projects. This study uses experimental studies, i.e. experimental designs in 2 x 2 subjects by providing scenarios in decision making. Participants in this study were 20 regional company employees working in regional companies. Before conducting experiments on real participants, it is necessary to test the validity and reliability of research experiment instruments through trials towards accounting students who already have work experience on the experimental instruments used in this study. The analytical tools used to test hypotheses are paired sample t-tests and MANOVA. The results show that there is a significant influence of decision making taken differently when information is framed positively or negatively especially under conditions of time pressure and when rewards are given for the success of projects carried out by regional companies

 

Keywords: time pressure framing, information, intrinsic and group-shifts

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THE CONCEPTUALIZATION TEAK AND SELF LOLI TRUST MARAPU IN SUMBA BARAT DISTRICT

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Felysianus Sanga., Alex Djawa and Hendrina Pada

Abstract:

The most of the Loli people living in West Sumba Regency are people who believe in Marapu. This school believes and worship the dead ancestors or ancestors. They believe that the spirits of their ancestors did not die. The spirits of their ancestors dwelled in Wapu Marapu ‘Marapu village’. They believe that the spirits of the ancestors are safari bearers for those who are still alive to Mawolo Marawi ‘God who made and created’. This conceptual expression and identity of the people who believe in this belief can be seen on the grave stone as a cultural medium. Semiotic meanings ‘symbolic’ describe the message to the public about the identity of adherents. The aim is to express the meaning and values contained in the soul of the community.

 

Keywords: ancestors, marapu confidence, identity and symbolic meaning

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ANALYSIS OF THE FACTORS AFFECTING THE INCOME OF ROBUSTA COFFEE FARMERS IN TEMANGGUNG

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Dini Listiyaningsih, Edy Prasetyo and Mukson

Abstract:

Coffe is one of the plantation commodities that has an important role in the national economy, especially as an employment provider, a source of farmer’s income, and a source of foreign exchange. Temanggung is the Robusta coffee production center which has an important role in fulfilling Robusta coffee supply in Central Java. This research aims at analyzing the income and the factors affecting the income of Robusta coffee farmers in Temanggung. Penelitian ini dilakukan pada bulan November- Desember di Kabupaten Temanggung dengan metode survei. This research was conducted in November – December in Temanggung using survey method. The research location which is Temanggung was choosen deliberately since this district is the biggest Robusta coffee production center in Central Java. The farmer sampling was conducted by cluster random sampling. The Slovin formula was utilized to determine the number of samples which is ninety eight sample farmers. The result of this research shows that the income of Robusta coffee farmers who sell the product in the form of coffee cherries is significantly different from the regional minimum wage of Temanggung. Meanwhile, the income of the Robusta coffee farmers who sell the product in the form of coffee bean is not significally different from the regional minimum wage of Temanggung. The factors affecting the income of Robusta coffee farmers are land area, fertilizer cost, the age of the farmers, farmers’ education, and the coffee shape.

 

Keywords: coffee farming, production cost, income

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THE JORDANIAN POLITICAL SYSTEM AND THE MUSLIM BROTHERHOOD

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Dr. Asaad Ghali Hamzah

Abstract:

Every political system has characteristics that are distinct from other political systems, Even if similar in content. This distinction comes through the society and the intellectual mosaic that it forms, and the Jordanian political system has a distinguishing feature from other political systems (constitutional monarchy). These characteristics emerged after the appearance of the so-called Arab Spring. Despite the mob that took place between the Muslim Brotherhood and the regime in the kingdom, despite the mobs that occurred in Arab countries such as Syria, Libya and now in Yemen, the Muslim Brotherhood was not exposed to the regime despite the existence of a state of escalation between the two parties in the recent period certainly do not exclude in our research this external support received by the Kingdom from the great powers such as America and Britain, but there are old relationships  between the Brotherhood and the regime had a significant on the stability of the political system. Hence the importance of the research to identify the nature of the relationship between the Jordanian political system and the Muslim Brotherhood, to identify the reality, determining  the success of the relationship and learn the causes of the crisis of the relationship occasionally , trying to specify the parties responsible for that success or failure, is the Brotherhood, or the Jordanian regime, and its impact on the Kingdom of Jordan and the democracy it has pursued since the beginning of the establishment.Every political system has characteristics that are distinct from other political systems, Even if similar in content. This distinction comes through the society and the intellectual mosaic that it forms, and the Jordanian political system has a distinguishing feature from other political systems (constitutional monarchy). These characteristics emerged after the appearance of the so-called Arab Spring. Despite the mob that took place between the Muslim Brotherhood and the regime in the kingdom, despite the mobs that occurred in Arab countries such as Syria, Libya and now in Yemen, the Muslim Brotherhood was not exposed to the regime despite the existence of a state of escalation between the two parties in the recent period certainly do not exclude in our research this external support received by the Kingdom from the great powers such as America and Britain, but there are old relationships  between the Brotherhood and the regime had a significant on the stability of the political system. Hence the importance of the research to identify the nature of the relationship between the Jordanian political system and the Muslim Brotherhood, to identify the reality, determining  the success of the relationship and learn the causes of the crisis of the relationship occasionally , trying to specify the parties responsible for that success or failure, is the Brotherhood, or the Jordanian regime, and its impact on the Kingdom of Jordan and the democracy it has pursued since the beginning of the establishment.

 

Keywords: political system, muslim brotherhood, regime, stability of the political system, legislative power, judiciar, general policy, conservative secularism, religious neutrality, candidates, regional factor in elections

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COMMUNITY PERCEPTIONS OF COASTAL TOURISM (PHENOMENOLOGICAL STUDY OF TOURISM IN LENGGOKSONO BEACH IN PURWODADI VILLAGE, TIRTOYUDO SUB-DISTRICT, MALANG REGENCY)

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Made Arya Wedanthara., Bonaventura., and Sri Hartini Jatmikowati

Abstract:

In sociological perspective, coastal tourism exploration is social phenomena. Essentially, society is heterogeneous because individuals who gather in a community have their own character. Starting from that assumption, every change that occurs in the community will lead to various perceptions. Based on this assumption, the researcher wants to describe and analyze the public perception of coastal tourism exploration in Purwodadi, Tirtoyudo, Malang, as well as to describe and analyze factors behind the formation of public perception of coastal tourism exploration in Tirtoyudo, Malang. The data analysis technique is qualitative analysis that is suggested by Miles and Huberman. The source of data is taken from the government and the community of Tirtoyudo that varies in socio-economic status and profession: (a) Head of Village/Lurah and the device; (b) traders, farmers, fishermen, private employees, housewives; (c) headmasters as well as teachers, students, drivers and registrars. This research was conducted in Purwodadi, Tirtoyudo, Malang. The location of this research was determined purposively, considering the uniqueness of Tirtoyudo compared to other sub-districts in Malang. The uniqueness includes (1) the geographical location of Tirtoyudo is in the southern suburb of Malang; (2) the influence of the community environment which is still traditional, agrarian, and maritime; (3) the high heterogeneity between the life of farmers, traders, fishermen, teachers, and drivers. The result of this study shows that according to the whole level of community of Tirtuyodo including farmers, fishermen, driver, housewives, and artists has an opinion to develop Bowele beach. Meanwhile, the public opinion on the development of Bowle beach is that the road access should be improved first before focusing on the target of becoming a national tourism destination. The community’s assessment related to the development of the coastal tourism is the development of tourism can have as positive impact towards the economy of the people because it creates new jobs and increases income.

 

Keywords: coastal tourism development, public perception, community environment

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APPOINTMENT OF HEAD OF SUB DISTRICT BASED ON GOVERNMENT REGULATION NUMBER 17 OF 2018 CONCERNING DISTRICTS IN CENTRAL LOMBOK REGENCY

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Mujahidin

Abstract:

This research is motivated by Law Number 23 Year 2014 concerning Regional Government, especially article 224 paragraph (2) which states that the Regent / mayor must appoint a sub-district head from a civil servant who has mastered the technical knowledge of the government and fulfills staffing requirements in accordance with the provisions of the legislation. Then followed up with the birth of Government Regulation Number 18 of 2018 concerning Regional Device Organizations. In it regulates the District and the issuance of Government Regulation Number 17 of 2018 concerning Sub-Districts in Central Lombok Regency specifically the article concerning the appointment requirements of the Sub-District Head. The research conducted aims to find out and analyze the implementation of Head of District Appointment based on Law No. Article 224 of Government Regulation Number 23 Year 2014 and Government Regulation Number 17 Year 2018 concerning Sub-Districts, and constraints faced in implementing or implementing the mandate of these Laws and Government Regulations. The results of the study show that the Implementation of Head of Sub-District Appointment based on Law No. Article 224 and Government Regulation Number 17 Year 2018 concerning Districts, and the obstacles faced in implementing or implementing the mandate of the Law and Government Regulations cannot be applied optimally in the Central Lombok Regency Government. In education there are still many sub-district heads who lead not in governmental technical education. This is due to the political influence of the district government in running the wheels of government. Especially after the regional head election or regent who carried out directly the political influence of Civil Servants is very thick; it is inevitable also for the State Civil Apparatus who occupies the position of Sub-District Head. For sub-district head who are not from the Government of Science Education background, they must take part in the professional education and training program held by the Ministry of Home Affairs, which is the Institute of Education of the Domestic Government Institute. However, up to this writing, the sub-district heads who are not governed by knowledge education have not yet been given professional education and training services. So, it can be concluded Law No. 23 of 2014 Article 224 and Government Regulation Number 17 of 2018 concerning Sub-District implementation in the field is not in accordance with the provisions.

 

Keywords: implementation, sub-district head, sub-district

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IMPACT OF SCHOOL HEADERS AS A DETERMINATION OF POLICY ON ADIWIYATA SCHOOL SUSTAINABILITY (Study of National Adiwiyata Winning School Jombang Regency)

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Hamidi, Faris., Hakim, A., Leksono, A. S., and Yanuwiadi, B.

Abstract:

Factors arising from the spirit of teacher performance are influenced by a strong mental attitude of the teacher’s abilities and skills through the main components systemically, including input, process and input. Teacher performance also has to do with the Principal’s policy as well as the award given. Principals must be brave enough to make wise decisions in creating a creative, innovative and other organizational climate, so that school management will always be more conducive and effective in order to improve the quality of processional teachers and have academic positions in accordance with educational qualifications. taken. This study uses a correlational research design because it aims to test and analyze the relationship between the influence of school management and community participation on managerial competence and the sustainability of adiwiyata schools in the Jombang District Primary and Secondary Education Office. Based on the results of calculations using the PLS analysis approach, it was concluded that School Management in Adiwiyata schools in Jombang District had an influence on the Sustainability of the Adiwiyata School. Community participation around Adiwiyata school in Jombang Regency has an influence on the Sustainability of Adiwiyata School. The existence of community participation in an educational institution will be able to provide improvement and trust in the school to always improve to be better so that interest arises in environment-based schools to continue to innovate better. Managerial Competence in Adiwiyata School in Jombang Regency has no influence on the Sustainability of Adiwiyata School, so that in this case the leader or headmaster is the most important in managing school policies in order to be able to make the Adiwiyata school sustainable.

 

Keywords: School Education Management, Community Participation, Adiwiyata, Partial Least Square (PLS)

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INFLUENCE OF SCHOOL MANAGEMENT IMPLEMENTATION ON ADIWIYATA SCHOOLS

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Hamidi, Faris., Hakim, A., Leksono, A. S., and Yanuwiadi, B.

Abstract:

Public schooling has different levels of education system. Levels of education refers to stages in education that is based on student’s achievement of the learning objectives. Education plays a significant role for human resource development. Education is a mean for government to strive for environmental sustainability through teaching and learning process in school. The principal’s policy in terms of appreciation also has influence on teacher’s performance. The aim of this study is to analyze and to discuss Curriculum Management, Personnel, Student Affairs, Finance, Facilities and Infrastructure Maintenance, Managerial Competence as well as its attempt on preserving Adiwiyata school. The major approach of this study is a survey research, a research that selects the sample of respondents from a population by giving some questionnaires. In addition, this study is an empirical study using causality test to explain the influence among variables through hypothesis test. In conclusion, the result of calculation using SEM analysis approach shows that Curriculum Management, Student Affairs, Finance, Facilities and Infrastructure in Adiwiyata school in Kapubaten Jombang have influence on creating Adiwiyata school, as well as school sustainability.

 

Keywords: Educational Management, Adiwiyata, Structural Equation Modelling (SEM)

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