Proceeding of International Conference on Management, Education and Social Science

Use of E-Commerce, Use of Information Technology, Organizational Culture, Quality Accounting Information System, Quality Accounting Information

Weismann Immanuel Sigalingging, Rapina Rapina — Thu, 04 Aug 2022 00:00:00 +0000

Information plays a very important role in all aspects of human life, both individuals and organizations. The things that are expected to improve the accounting information system to improve its quality at PT. Royal Abadi Sejahtera is the use of e-commerce, the use of information technology and organizational culture. The purpose of this research is to find out how much influence the independent variables have on the ability of the accounting information system to produce quality accounting information. The population in this study were all employees of the accounting department as many as 80 people with a sample of 67 people. The data was obtained by distributing questionnaires to a sample of 67 people. The data is processed using the SmartPLS v3 application. The results of the study explain that the use of e-commerce and the use of information technology affect the quality of accounting information systems and the quality of accounting information systems affect the quality of accounting information. Meanwhile, organizational culture does not affect the quality of accounting information systems. The research results can be used for PT. Royal Abadi Sejahtera to solve problems regarding poor quality accounting information systems.

Implementation Of the Community Based Rehabilitation Program for Drug Surrenderers in Urdaneta City, Pangasinan

Anthony John A Jimenez — Thu, 04 Aug 2022 00:00:00 +0000

A community-based rehabilitation program is a form of crime prevention in the sense that it decreases the rampant transaction of drugs here in the Philippines; also, it encourages reformation for the drug-dependent person who voluntarily surrender to the authority for him or her to become a productive member of the community. This research was about the effectiveness of the implementation of the CBRP in Urdaneta City, Pangasinan. Considering that there were cities where illegal drugs were conveniently done, this study assessed and promoted CBRP if it can be used as an effective measure in combating drug problems. This study used the mixed method design. There were thirty-nine (39) enrolled, two hundred eighty-one (281) graduates of CBRP, and four (4) Police Community Relation Personnel, which have a total of three hundred twenty-four (324) respondents. The study utilized questionnaires and interviews as the data gathering tools. The findings of the study are the following: (1) the implementation of community-based rehabilitation for drug surrenderers in Urdaneta City, Pangasinan, is highly effective; (2)The null hypothesis of the study, which states: there is no significant difference in the effectiveness of implementing the community-based rehabilitation program, is rejected; and (3) three (3) emerged challenges: the feeling of need to report, some drug surrenderers are tagged as cannot be found, and unverified drug watch list.

Influence of Business Processes, Business Strategies, Organizational Culture on the Quality of Management Accounting Information Systems

Ni Luh Bungahing Ati, Rapina Rapina — Thu, 04 Aug 2022 00:00:00 +0000

This research was conducted with the aim of knowing the effect of business processes, business strategies, organizational culture on the quality of management accounting information systems . The variables used in this study are business processes, business strategies, and organizational culture as independent variables and the quality of management accounting information systems as the dependent variable. This type of research is quantitative research. The population in this study were hospital employees who use information systems in Bandung City, Bandung Regency and Cimahi City. The sample in this study was taken using the snowball sampling technique. Data analysis of this research was carried out using the Structural Equation Model (SEM). Based on the results of research conducted, it shows that business strategy and organizational culture have an influence on the quality of management accounting information systems, while business processes have not optimally affected the quality of management accounting information systems.

International Comparison of STEM Teacher Education

Zhaohao Nian — Thu, 04 Aug 2022 00:00:00 +0000

With the development of science and technology in our society, more and more countries have carried out the exploration of STEM education, and at the same time STEM teacher education has been placed in an important position. This study combines the reasons and policy backgrounds of STEM teacher education in the United States, the United Kingdom, and Australia, and comprehensively use qualitative research methods and comparative research models to analyze and finds that the similarities among the three countries mainly include: policies and incentives for STEM teacher education have been introduced from the national level, and all advocate the joint efforts of the community to train STEM teachers; Meanwhile,the differences among the three countries are mainly found to include: the United States has developed a STEM teacher education model with diversified and flexible teachers’ choices; the United Kingdom has established a community model of STEM teacher education from government departments, universities, and businesses with a national network of joint training. Australia mainly focuses on improving teachers' STEM subject content and pedagogical knowledge, and identifies a STEM teacher education model with professional teacher learning as the core. Through the comparative analysis of this study to provide international experience for STEM teacher education for other countries.

Mediation Role Of Cognitive Variables, Non-Financial Performance Measurements On The Performance Of The Banking Industry In The Pandemic Era

Ridwan Ridwan, Rapina Rapina — Thu, 04 Aug 2022 00:00:00 +0000

The measurement of banking performance is usually done using the methods of capital, assets, management, earnings and liquidity which are used to measure performance from a financial perspective. The focus of this research is to determine the direct effect of each variable examined. This study was also conducted to determine how the mediating effect of cognitive variables including interpersonal trust, organizational commitment and psychological empowerment between non-financial performance measures on banking performance. The methodology of this research is quantitative, the data used in this study is primary data obtained from data collection by distributing questionnaires to research respondents and supported by the interview process. Partial Lease Square (PLS) was used for data analysis in this study. The results showed that of the ten proposed hypotheses, eight were accepted and the other two were rejected. For the first hypothesis up to the sixth hypothesis, it is accepted, which means that each of the variables studied has a direct significant effect, and for the mediating variable or indirect effect, only the eighth and ninth hypotheses are accepted, which also means that they have a significant effect as a mediating independent variable on the dependent . The two hypotheses that have been chosen are the seventh hypothesis and the tenth hypothesis which states that organizational commitment does not have a significant effect on the performance of a bank, and organizational commitment does not have a significant effect as a mediating variable between non-financial performance measures on banking performance.

The Influence of Charismatic Leadership Style and Organizational Structure on the Quality of Accounting Information Systems and Its Implications on the Quality of Accounting Information

Lena Lisnawati Rahayu, Rapina Rapina — Thu, 04 Aug 2022 00:00:00 +0000

The goal of this research is to discover whether Charismatic Leadership Style, and Organizational Structure can affect the quality of Accounting Information Systems and how the implications for the quality of Accounting Information. This kind of study employs quantitative methods. Quantitative methods place a strong emphasis on the statistically processed numerical information (numbers) analysis. This study's population consists of 150 manufacturing enterprises in Bandung city. The sample was taken by using a simple random sampling method, it is a sampling approach based on random sampling, regardless of rank or population level. After randomization, the number of samples turns out to be 52 companies . SEM-PLS (Partial Least Square – Structural Equation Modeling) is used as a data analysis technique which employs the inner and outer models. Validity and reliability are evaluated using the outer model, while to quantify the relationship among constructs used the inner model. the outcome indicates that the Charismatic Leadership Style has no effect on the quality of the accounting information system and Organizational Structure partially affects the Quality of Accounting Information Systems, and quality of the Accounting Information System has a significant effect on the Quality of Accounting Information.

The Effect of of Organizational Culture, Business Strategy and Usefulness of Management Accounting Systems on Organizational Performance

Amelia Zelien, Rapina Rapina — Thu, 04 Aug 2022 00:00:00 +0000

This research was conducted to examine the effect of organizational culture, business strategy, and usefulness of management accounting system to organizational performance. Data collectiong using the survey method. Analysis of this research data using a structural equation model – PLS on 102 supervisor or head of division of manufacturing companies in West Java. Statistical analysis technique using SEM because of the causal relationship between variables. The results showed that organizational culture has a significantly positive effect on organizational performance, business strategy has a significantly positive effect on organizational performance, and usefulness of management accounting system has a significantly positive effect on organizational performance.

Perception of Usefulness, Subjective Norms, and Perception of Behavioral Control on Interest in Using E-Filing with Attitude using E-Filing as Intervening Variables

Dendi Saeful Bahri, Ita Salsalina Lingga — Thu, 04 Aug 2022 00:00:00 +0000

E-filing is one way of submitting the Annual Income Tax which is carried out online and through the internet community. By using e-filing, the submission of Annual SPT becomes simpler, faster, and safer. This research aims to analyze the variables of perceptions of usefulness, attitudes to use e-filing, subjective norms, and perceptions of behavioral control in interest to use e-filing. The research method used is descriptive and verification using a quantitative approach. Data analysis used path analysis using the AMOS 20 program. The unit of analysis in this study was individual taxpayers who were registered at KPP (Tax Office) Pratama Cimahi and who had reported their SPT using E-filing. The sampling technique used is Purposive Sampling. A total of 100 individual taxpayer respondents responded to the survey using a questionnaire. The results of the study prove that the components of perceived usefulness, attitudes towards the use of e-filing, subjective standards, and recognitions of behavioral control have a critical impact on intrigued in utilizing e-filing. Furthermore, perceived usefulness has a positive and significant effect on attitudes towards the use of e-filing.