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The Influence of Financial Knowledge, Financial Attitude, and Personality on Financial Management Behavior on XYZ Islamic Boarding School Ponorogo
Full text linkThe presence of financial technology that often offers and discounts impacting on individual consumptive attitudes, which often makes individuals experience a condition of a financial deficit. This study aims to analyze the effect of financial knowledge, financial attitudes, and personality traits on personal financial management behavior. The population of this research is the teaching staff at one of the Islamic boarding schools in Ponorogo City. The sampling technique used in this study is the saturated sampling technique with a sample size of 31 respondents. The data analysis technique in this study used the PLS structural equation model with the help of the SmartPLS 3.0 program. There is a significant positive effect between financial attitudes and personal financial management behavior
The Effect of Financial Distress, Company Size, and Audit Quality on the Going Concern Opinion
Full text linkSince 2020, the Covid-19 pandemic has affected the Indonesian economy and the company's going concern. Therefore, the purpose of this study is to examine the factors that influence an auditor to issue a going concern opinion about a company, particularly the effect of financial distress, company size, and audit quality. Data was collected from property companies listed on the Indonesia Stock Exchange for three years, from 2018 to 2020, using financial statement data. Furthermore, logistic regression was used as the test tool to determine the effect of the independent variable on the dependent. The results showed that financial distress affects going concern opinion, while company size and audit quality do not.Keywords: Keywords: financial, quality, and going concer
Do All Intellectual Capital Dimension Affects Innovation Capability? (Evidence from Indonesian Food and Beverage Industry)
Full text linkUsing a survey in 120 companies in the food and beverage industry such restaurants and café, manufacture, and retail in Indonesia, this study discusses the effect of intellectual capital on innovation capability. The results prove that not all of intellectual capital dimension support innovation capability. Structural capital and relational capital are knowledge assets that play an important role for the company's ability to innovate. In addition, other findings from this study reveal that human capital has no significant effect on innovation capability. That is because in the context of three companies in the food and beverage industry in Indonesia, the innovation decision is not related to the employee or human capital aspects. Furthermore, this research also has not been able to prove that relational capital moderates the positive influence of human capital on innovation capability. That is because the formation of human capital aspects such skills of employees in this industry are not related to the relations and collaboration of the company.Keywords: human capital, structural capital, relational capital, innovation capabilit
Analysis of Using e-Filing with The Implementation of Theory of Planned Behavior
Full text linkAbstractThis study aims to examine the impact of taxpayer’s intention toward using e-filing on actual e-filing usage. This research model based on theory of planned behavior that analyze behavioral attitude, subjective norm and perceived behavioral control as factors that affect taxpayer’s intention toward using e-filling and its impact on actual e-filling usage. Analysis of data uses Partial Least Square of Structural Equation Modeling (PLS SEM). Unit of analysis in this research are accounting lecturers from several universities in Indonesia. A total of 211 lecturers as an individual taxpayer responded to the survey using questionnaires. The result findings prove that attitude toward using e-filing, subjective norm, and perceived behavioral control significantly influence taxpayer’s intention to use e-filing and in the end it will give an impact on actual e-filing usage. Keywords theory of planned behavior, intention toward using e-filing, subjective norm, perceived behavioral control, actual e-filing usage
WHAT CREATES TOURIST SATISFACTION IN PRAMBANAN TEMPLE?
Full text linkAbstractTourism is an industry which has a potential significant role in economic growth around the world. Indonesia is a country which also prepares for a world class tourism industry. In this country, there is a UNESCO world heritage site named Prambanan temple located in Yogyakarta. The purpose of this research is to get the antecedents of tourist satisfaction in Prambanan temple. The level of tourist satisfaction is an important thing for tourist attraction marketers. It is claimed that a successful tourist attraction is a place which gives more satisfaction for its vistiors. There were 500 respondents filling the questionnaires of this study. The data were processed by SPSS and AMOS program. Descriptive statistics, validity, reliability, model fit, and regression analyses were run to prove the hypotheses. The result shows that perceived value, perceived quality, and destination image determine the level of tourist satisfaction. There are two kinds of implications from this research. Theoretically, this research strengthens the findings from the previous researches. Practically, this research gives some perspectives for tourist destination managers to create a better marketing strategy by giving more attention to perceived value, perceived quality, and destination image. This research also gives several suggestions for the next researches. Keywords: tourism, marketing, tourist satisfaction, Prambanan templ
The Effect of Campus Environment towards the Learning Motivation
Full text linkThe aim of this research is to determine the effect of Campus Environment (Physical and Non-Physical Environment) towards the learning motivation of students at Maranatha Christian University. The population of this research is the whole of accounting students at Maranatha Christian University. The sample of this research is 91 accounting students at Maranatha Christian University. The method used in this research is explanatory research, and the sampling method used is judgment sampling method. T-test and F test are used for Research hypothesis testing and SPSS version 20.0 is used for multiple regression analysis. The result of this research shows that College Environment affects the student’s motivation of studying, thus, the hypothesis of this research is empirically supported.Keywords: campus environment, motivation of studying, internet Access, physical and non-physical environmen
Relationship Between Corporate Social Responsibility Disclosure, Corporate Governance, And Tax Avoidance
Full text linkThis study aims to examine the effect of corporatesocial responsibility disclosure on tax avoidance with corporate governance as moderation variable. The disclosure of corporate social responsibility in this study is measured using performance indicators from Global Reporting Initiative (GRI) 4.1. The score of corporate governance is measured using ASEAN CG Scorecard, while tax avoidance is measured by Cash ETR. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2018. This study refers to Lanis and Richardson (2012) which found that, the higher the disclosure of social responsibility, the lower the tax avoidance. This study also refers to Salhi et al. (2019) which found that, if corporate governance has been performed well, companies are less likely to do tax avoidance. The results of the study showed that corporate social responsibility and corporate governance had no effect on tax avoidance. Likewise, corporate governance cannot moderate the effect of corporate social responsibility on tax avoidanceKeywords: corporate social responsibility disclosure, corporate governance, tax avoidance, GRI, Asean CG Scorecard, Cash ET
THE INFLUENCE OF ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) AND ORGANIZATIONAL CULTURE ON THE PERFORMANCE OF EDUCATION EMPLOYEES AS MEDIATED BY JOB SATISFACTION (Survey at the Private University of Sleman Regency in Yogyakarta)
Full text linkUU No. 12 of 2012 concerning Higher Education, discusses universities that are formed and managed on a non-profit basis, called private universities. The difference between public and private, only the founders and managers, for the form of both are similar. Private Universities need competent human resources to manage themThis type of research is quantitative research. The population of this study was employees at a private university in Sleman Regency, Yogyakarta. The sampling technique that will be used is the proportional stratified random sampling method with a total sample of 130 people. The analysis used is Structural Equation Modeling (SEM) analysis.Based on the results of data analysis, the following conclusions are obtained: (1) Organizational Citizenship Behavior (OCB) has a positive effect on Employee Job Satisfaction; (2) Organizational Culture has a positive effect on Employee Job Satisfaction; (3) Organizational Citizenship Behavior (OCB) has a positive effect on the Performance of Educational Employees of Private Universities in Sleman Regency, Yogyakarta; 4) Organizational Culture has a positive effect on Employee Performance; (5) Job satisfaction has a positive effect on employee performance; (6) Job satisfaction is not able to mediate the effect of the variable Organizational Citizenship Behavior (OCB) on the Performance of Educational Employees at Private Universities in Sleman Regency, Yogyakarta; and (7) job satisfaction is not able to mediate the influence of organizational culture on employee performance Keywords: Organizational Citizenship Behavior (OCB), Organizational Culture, Job Satisfaction, Employee Performanc
Leaders for the Banking Industry: An investigation on effective leadership.
Full text linkLeadership is critical in achieving performance and yet not exhausted, keeping scholars to uncover more findings on effective leadership styles. This study expected to identify the effective leadership style for enhanced employee performance in the banking industry in Sri Lanka. The banking industry has a unique work environment that stresses performance targets, long working hours, and error-free transactions while making the customers happy. Thus, leadership is a critical stimulus that this study focused on. The findings illustrate that transformational leadership style is the most present style among the bankers in Sri Lanka, and employee performance is above average with transformational leaders. Overall, scores in the transformational leadership style were found to be strongly correlated with employee performance. The results suggest that supervisors in the banking sector need to use a lot of transformational leadership behaviours or rather embrace a transactional leadership style. The implications of the study are significant in HR practices like recruiting and training managers as leaders in the banking sector.Keywords: leadership style, transformational leadership, MLQ, transactional leadership, employee performance)
Real Exchange Rate Misalignment and Economic Growth Nexus: Evidence from Southern African countries
Full text linkThis paper investigates the link between real exchange rate misalignment and Southern African countries' economic growth. The study used panel data for 16 Southern African countries over 17 years. Generalized methods of moments (GMM) was applied to analyze the panel growth equation. The estimated results have suggested that the real exchange rate, real exchange rate misalignment, terms of trade, and foreign direct investment explains variation in income growth of southern African countries. The real exchange rate appreciation over the study period has adversely affected growth, whereas real exchange rate undervaluation suggests a positive impact on annual income growth. Unfavourable terms of trade were found to hurt growth, whereas foreign direct investment upsurge stimulates growth. Thus, policymakers in their respective African countries ought to diligently monitor real exchange rate misalignment in the foreign exchange market. An increase in real exchange rate overvaluation may adversely affect the trade and current account balances, which might ultimately hurt growth