Analisis Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Dengan Implementasi Sistem Informasi Akuntansi Sebagai Variabel Mediasi (Studi pada Desa yang Memiliki BUMDes Se Kabupaten Tegal)

The aims of this research is to examine the effect of top management support, quality of human resources, and quality of data on the quality of financial statements with the implementation of accounting information system as a mediation variable at BUMdes Tegal regency with purposive sampling method. Statistical analysis used in this research is descriptive statistical analysis by using multiple linear regression model. This research includes research of quantitative method that is research method based on positivism philosophy, used to research on population or certain sample, certain sampling technique, data collection using research instrument, quantitative / statistical data analysis with purpose to test hypothesis which have been determined The results of this study indicate that top management support and quality of data affect the quality of financial statements. While the quality of human resources, impelematasi information system has no effect on the financial statement, as well as human resource quality variables, top management support and data quality is not successful in mediation through the implementation of accounting information systems

Rámec pro posouzení kvalitativních hledisek informačních systémů

Záměrem předložené disertační práce je porozumět tomu, jak investoři v konkrétním společenském kontextu vnímají význam kvality informačních systémů. Ze studia literatury zabývající se přístupy a rámci hodnocení kvality informačních systémů vyplývá, že tato kvalita je obecně hodnocena z hlediska striktního přístupu. V této práci je ukázáno, že kvalitu informačního systému lze smysluplně pochopit použitím interpretačního paradigmatu a že kvalita informačního systému je definována společensky a ovlivňována kontextem tohoto systému. Studie byla zahájena průzkumem dvaceti libyjských organizací. Podrobnější data byla získána z případové studie dvou vybraných libyjských organizací působících ve veřejném sektoru. Při empirické analýze nashromážděných dat bylo využito rámce mnohočetné perspektivy, který zahrnuje hlediska teorie strukturalizace, pojem mnohočetných perspektiv a metodologii měkkých systémů. V práci se dospělo ke zjištění, že: a) kvalita informačních systémů je pojata šíře, než je tomu u tradiční definice kvality, b) mnohočetné perspektivy kvality informačních systémů jsou ovlivněny opakovanou interakcí mezi investorem a institucionálními vlastnostmi kontextu informačního systému a že c) rozdílné hodnoty v kulturním prostředí a vnějším kontextu ovlivňují rozsah působnosti investora a interakce v kontextu informačního systému. Ze závěru práce vyplývá, že společenská skladba mnohočetných perspektiv kvality informačního systému je ovlivněna strukturalizačními procesy mezi investory a vlastnostmi v kontextu informačního systému.This thesis is concerned with understanding how stakeholders in a particular cultural context construct the multiple meanings of ‘Information Systems Quality’ (IS Quality). A review of literature on approaches and frameworks for IS quality shows that the IS quality is generally examined through a ‘hard approach’. This study demonstrates that IS quality can be meaningfully understood through an interpretive paradigm, and that IS quality is socially constructed and influenced by the IS context. The study began with an exploratory survey of twenty Libyan organizations. Data were gathered through a case study of two public sector organizations in Libya. A Multiple Perspective Framework (MPF) that incorporates ideas from structuration theory, multiple perspectives concept, and soft systems methodology (SSM) was used to analyze the empirical work. The findings revealed that: (a) IS quality is a broader conception than the traditional quality definition, (b) the multiple perspectives of IS quality are influenced by repeated interaction between the stakeholder and institutional properties in the IS context, and (c) mediation of different values in the culture system and in the external context influence the extent of stakeholder agency and interaction in the IS context. The study concluded that the social construction of multiple perspectives of IS quality is influenced by the structuration processes between stakeholders and properties in the IS context.

PENGARUH PERSEPSI HARGA DAN KUALITAS PELAYANAN TERHADAP CITRA MEREK DALAM MENINGKATKAN MINAT MENGGUNAKAN GO-JEK (Studi Pada GO-JEK Di Kota Semarang)

This research is conducted to test how big influence of price perception and service quality to brand image in increasing interest to use go-jek. Samples were taken from the company's services gojek number of 110 respondents, Structural Equation Modeling (SEM) was run by AMOS software, was used to analyze the data obtained, the analysis shows that the perception of price and service quality has a positive effect on the image of the brand in increasing interest in using. The most dominant variable in influencing interest in using with the mediation of brand image is the perception of price and service quality. The suggested implications are that the mock companies are able to create brand image through competitive prices, easy payment systems and improved service quality. Keywords: brand image, quality of service, interest in using, Price Perception

Pengaruh Kualitas Sistem Informasi Akuntansi Dan Dukungan Organisasi Terhadap Kinerja Individu Dengan Kepuasan Pengguna Sebagai Variabel Intervening (Studi Pada Koperasi Di Lampug Selatan)

This research is primarily to analyze the quality of accounting information systems, organizational support, and user satisfaction on individual performance either directly or through user satisfaction as an intervening variable. The research was conducted on active cooperatives in the South Lampung region and data were collected by distributing questionnaires to 76 cooperatives as samples. Samples were taken at random (simple random sampling) using the slovin formula with an error tolerance of 10%. The analytical method is used in two ways, namely descriptive statistical analysis and path analysis using SmartPLS-4 primarily to measure and analyze direct and indirect effects.The results of the study concluded that the variable quality of accounting information systems, organizational support, and user satisfaction has a significant effect on individual performance both directly and through the variable user satisfaction as mediation. However, organizational support has a significant effect on individual performance greater than the variable quality of accounting information systems and user satisfaction in influencing individual performance

Impact of Healthcare Information Technology on Nursing Practice

PurposeTo report additional mediation findings from a descriptive cross sectional study to examine if nurses’ perceptions of the impact of healthcare information technology on their practice mediates the relationship between electronic nursing care reminder use and missed nursing care.DesignThe study used a descriptive design. The sample (N = 165) was composed of registered nurses working on acute care hospital units. The sample was obtained from a large teaching hospital in Southeast Michigan in the fall of 2012. All eligible nursing units (n = 19) were included.MethodsThe MISSCARE Survey, Nursing Care Reminders Usage Survey, and the Impact of Healthcare Information Technology Scale were used to collect data to test for mediation. Mediation was tested using the method described by Baron and Kenny. Multiple regression equations were used to analyze the data to determine if mediation occurred between the variables.FindingsMissed nursing care, the outcome variable, was regressed on the predictor variable, reminder usage, and the mediator variable impact of technology on nursing practice. The impact of healthcare information technology (IHIT) on nursing practice negatively affected missed nursing care (t = ‐4.12, p < .001), explaining 9.8% of variance in missed nursing care. With IHIT present, the predictor (reminder usage) was no longer significant (t = ‐.70, p = .48). Thus, the reduced direct association between reminder usage and missed nursing care when IHIT was in the model supported the hypothesis that IHIT was at least one of the mediators in the relationship between reminder usage and missed nursing care.ConclusionsThe perceptions of the impact of healthcare information technology mediates the relationship between nursing care reminder use and missed nursing care. The findings are beneficial to the advancement of healthcare technology in that designers of healthcare information technology systems need to keep in mind that perceptions regarding impacts of the technology will influence usage.Clinical RelevanceMany times, information technology systems are not designed to match the workflow of nurses. Systems built with redundant or impertinent reminders may be ignored. System designers must study which reminders nurses find most useful and which reminders result in the best quality outcomes.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/111908/1/jnu12138.pd

When affective well-being is empowered : the joint role of leader-member exchange and the employment relationship

HRM and the leader are often assumed to play a joint role in affecting employee reactions. In a multilevel, time-lagged study, we examined the joint role of the employment relationship and leader-member exchange. We tested whether this joint role is essential to when leader-member exchange leads to affective well-being via psychological empowerment. We build on HRM literature to expect that the relationship of leader-member exchange with psychological empowerment is stronger when the employment relationship is consistent with leader-member exchange quality. Results indicated that psychological empowerment mediates the relationship between leader-member exchange and affective well-being. This mediation is stronger for employees in a mutual investment employment relationship. The findings point at the importance of consistency of resources from the employment relationship and leader-member exchange. Nevertheless, the findings also suggest that resources from leader-member exchange compensate for employment relationships with low resources. Our findings contribute to scholars’ understanding of the joint role of HRM systems and leader behaviors

Two-fold Semantic Web service matchmaking – applying ontology mapping for service discovery

Semantic Web Services (SWS) aim at the automated discovery and orchestration of Web services on the basis of comprehensive, machine-interpretable semantic descriptions. Since SWS annotations usually are created by distinct SWS providers, semantic-level mediation, i.e. mediation between concurrent semantic representations, is a key requirement for SWS discovery. Since semantic-level mediation aims at enabling interoperability across heterogeneous semantic representations, it can be perceived as a particular instantiation of the ontology mapping problem. While recent SWS matchmakers usually rely on manual alignments or subscription to a common ontology, we propose a two-fold SWS matchmaking approach, consisting of (a) a general-purpose semantic-level mediator and (b) comparison and matchmaking of SWS capabilities. Our semantic-level mediation approach enables the implicit representation of similarities across distinct SWS by grounding service descriptions in so-called Mediation Spaces (MS). Given a set of SWS and their respective grounding, a SWS matchmaker automatically computes instance similarities across distinct SWS ontologies and matches the request to the most suitable SWS. A prototypical application illustrates our approach

Heterogeneous biomedical database integration using a hybrid strategy: a p53 cancer research database.

Complex problems in life science research give rise to multidisciplinary collaboration, and hence, to the need for heterogeneous database integration. The tumor suppressor p53 is mutated in close to 50% of human cancers, and a small drug-like molecule with the ability to restore native function to cancerous p53 mutants is a long-held medical goal of cancer treatment. The Cancer Research DataBase (CRDB) was designed in support of a project to find such small molecules. As a cancer informatics project, the CRDB involved small molecule data, computational docking results, functional assays, and protein structure data. As an example of the hybrid strategy for data integration, it combined the mediation and data warehousing approaches. This paper uses the CRDB to illustrate the hybrid strategy as a viable approach to heterogeneous data integration in biomedicine, and provides a design method for those considering similar systems. More efficient data sharing implies increased productivity, and, hopefully, improved chances of success in cancer research. (Code and database schemas are freely downloadable, http://www.igb.uci.edu/research/research.html.)

High Performance HR Practices And Customer Satisfaction: Employee Process Mechanisms

This research examined organizational commitment and customer focus as mediators between HR practices and customer satisfaction of seventy-one work units from twenty-five business units from a single firm in the food service industry. Customer satisfaction was assessed by ratings from multiple customers eighteen months after HR practices and process mechanisms were assessed from unique groups of employee respondents. Results suggest that employee commitment and customer focus partially mediate the relationship between HR practices and customer satisfaction

Fourth Generation Wireless Systems: Requirements and Challenges for the Next Frontier

Fourth generation wireless systems (4G) are likely to reach the consumer market in another 4-5 years. 4G comes with the promise of increased bandwidth, higher speeds, greater interoperability across communication protocols, and user friendly, innovative, and secure applications. In this article, I list the requirements of the 4G systems by considering the needs of the users in the future. These requirements can be met if technical and business challenges can be overcome. Technical challenges include mobility management, quality of service, interoperability, high data rate, security, survivability, spectrum, intelligent mobile devices, middleware, and network access. I discuss the most plausible solutions to these technical challenges in this paper. Business-related challenges include billing, payment methods, pricing, size of investments, content provision and mediation, and the trade-off between richness and reach. If these technical and business challenges can be met, then 4G will become the next frontier in data and voice communication infrastructure