Evaluation of E-CMS Using Tam: Focusing on Lecturer Acceptance

Characteristic of modern academic institutions is the utilization of information technology (IT) in the educational activities, including implementation of electronic course management systems (e-CMS). It provides various roles that support institutions staffs to achieve effective and efficient way of teaching. There are several factors that affect e-CMS‘ implementation, for instance support from university, the characteristics of the specific e-CMS application, and the acceptance of users. The acceptance of lecturers as one of e-CMS‘ main user is critical to determine the acceleration of the e-CMS implementation. The objective of this paper is to evaluate e-CMS implementation in Petra Christian University (PCU) by focusing on lecturers‘ acceptance of e-CMS. The Technology Acceptance Model (TAM) framework utilized for the evaluation process. The study found that perceived usefulness is the major concern of Petra Christian University‘s (PCU) lecturers in their attitude and acceptance to use e-CMS. The Partial Least Squares (PLS) analysis employed to analyze the structural model in this research

The Influence of Customer Satisfaction on Financial Performance Through Customer Loyalty and Customer Advocacy: A Case Study of Indonesias Local Brand

Free trade era makes every companies create and improve their excellence in order to compete with the competitors to attract customers heart. Satisfaction and loyalty are powerful keys for the companies to survive because they are important indicators of the companys non-financial performance. Moreover, the level of customer advocacy also has a strong relationship with the financial performance. Advocacy itself is a special form of customer service where companies focus on what is best for the customers. The purpose of this research is to determine the impact of customer satisfaction to financial performance through customer loyalty and customer advocacy in various sectors companies in Indonesia. The samples are various sectors companies in Indonesia with criteria listed in the Indonesia Stock Exchange and its brand is registered in Indonesia Original Brands (IOB) in SWA magazine. The number of companies that fulfil the criteria are 13 companies with a 4-year research period, therefore the number of research sample is 52 firm-years. The analysis technique using Partial Least Square (PLS) approach. The results showed a positive impact of customer satisfaction to customer loyalty, customer advocacy, and financial performance. While customer loyalty and customer advocacy has no impact to financial performance, but customer loyalty has positive impact to customer advocacy

Accountants’ IT Competencies and IT Responsibilities in Supporting IT Sustainability Practice: The Variations of Students’ Perspective

This study looks at the variability of accounting students’ perceptions in Indonesia on the importance of IT competence and IT responsibility for accountants and the importance of IT sustainability practices. This study measures different perceptions of accounting students based on gender (male and female), year of study (junior and senior), and the type of university (public and private). The majority of accounting students agree with the importance of accountants’ role in IT sustainability practices by utilizing information systems. However, differences in perceptions of accountants’ IT responsibility, accountants’ IT competence, and the importance of IT sustainability practice are found in the senior and junior student groups. This finding results in junior students being higher than senior students in understanding the importance of the accountants’ role in the IT sustainability practice. Differences were also found in the groups of students from public and private universities, where students in public universities have a higher perception than students in private universities toward IT sustainability issues. There is no difference in perception in the gender group. This study can be helpful for higher education providers and teachers in accounting who play an essential role in supporting students to understand the practical implementation in accounting professions regarding their role in sustainability through the utilization of information technology

Corporate social responsibility and internationalisation in mitigating risk

This study aims to recognise the effect of corporate social responsibility (CSR) and internationalisation on the idiosyncratic risk of the tourism and hospitality industry in ASEAN. The generalised method of moments (GMM) two-step model examined the research framework from 405 firm-years applied from 81 companies in Indonesia, Malaysia, Thailand, and Singapore, from 2015 until 2019. The results prove that CSR activities and internationalisation strategy can mitigate idiosyncratic risk. In addition, the demand for social responsibility in the global market is undoubtedly higher than in the local market. Therefore, adequate CSR disclosure is required to meet investor satisfaction in international markets. This study contributes to social responsibility studies by investigating the effect of CSR activities on idiosyncratic risk in ASEAN countries. Analysis of the interaction between internationalisation and CSR leverages the values of this study

The Role of ERP in Improving Organization�s Intellectual Capital

The purpose of this study was to identify the influence of management control system (MCS) on intellectual capital through the implementation of ERP as intervening variable. Theoretical model is developed that considers two concepts of MCS (the belief system and the boundary system) and the roles they play in enhancing intellectual capital. Data collected via survey from 57 managers of 36 companies in Indonesia that have implemented ERP system. This research used the partial least square to describe relationships between variables. Results suggest that belief system and boundary system has a positive influence towards intellectual capital through the implementation of ERP as intervening variable on the companies that implement ERP system in Indonesia. When the users experience that ERP is useful and easy to use, the users will use it well. Finding offer the implication for managers to start paying attention to the factors which can help improving the users� work performance. As the users� performance improved the company�s intellectual capital will also be improved

The Predictability of GARCH-Type Models on the Returns Volatility of Primary Indonesian Exported Agricultural Commodities

ABSTRACT Agricultural sector plays an important role in Indonesia"s economy; especially for the plantation sub-sector contributing high revenues to Indonesia"s exporting sectors. The primary agricultural commodities in Indonesian export discussed in this study would be Crude Palm Oil (CPO), Natural Rubber TSR20, Arabica Coffee, Robusta Coffee, Cocoa, White Pepper and Black Pepper. Meanwhile, the returns volatility nature of agricultural commodity is famous. The volatility refers to heteroscedasticity nature of the returns which can be modeled by GARCH-type models. The returns volatility can be describe by the residual of the mean equation and volatility of error variances in the previous periods. The aims of this study are to examine the predictability of GARCH-type models on the returns volatility of those seven agricultural commodities and to determine the best GARCH-type models for each commodity based on the traditional symmetric evaluation statistics. The results find that the predictability of ARCH, GARCH, GARCH-M, EGACRH and TGARCH, as type of GARCH models used in this study, are different for each commodity

LINKING ACCOUNTING INFORMATION SYSTEM WITH ORGANIZATIONAL LEARNING AND COMPETITIVE ADVANTAGES

This study examines the role of accounting information systems (AIS) to support organizational learning (OL) process in achieving competitive advantages (CA), particularly in the hospitality industry at East Java. The development of the tourism industry in East Java, Indonesia, has impacted positively on the development of hotels in various regions. The growth of business hotel in East Java in line with government efforts to increase local tourism destinations. A series of questionnaires in the form of five Likert-Scale, as the research tool, distributed to three-star until five-star hotels in selected cities in East Java, and acquired 41 hotels which as the objects of this study. The respondents to the questionnaires were at minimum level of managers, especially from the departments of Accounting, Finance, Marketing and HR, and the total is 123 respondents. Data were tested using the Partial Least Square (PLS) for testing and estimating causal relationships by integrating factor analysis and path analysis. This study found that the direct relationship between OL and CA was positively significant, as well as the indirect relationship between them through the use of AIS. The role of AIS as the intervening variable was effective in strengthening the influence of OL to CA

Analysis of Local Government Financial Information Quality Based on Internal and External Factors

This study attempts to analyze the quality of local government financial information through internal and external factors. This type of research is causative research using primary data collected through a questionnaire using a likert scale of 1-5. The location of this research is in Buleleng Regency, Bali Province. The sample of this study consisted of the head of the finance department and the accounting staff at each Regional Work Units, amounting to 45 people. The analytical method used in this research is multiple linear regression. The results showed that the competency and working experience (as internal factors), implementation of accounting information system, the role of internal audit (as external factors) had a positive and significant effect on the quality of local government financial reports However, in the future it is hoped that it can be improved through improvements and guidance in several aspects such as increasing the capacity of government officials regarding a more adequate regional financial accounting information system through improving facilities and infrastructure to support regional financial management to achieve good, transparent and accountable governance

The Intervening Effect of Current Knowledge Enhancement on Attitude and Intention to Choose Accounting Career

The purpose of this study is to find out whether there is an influence from the attitude of accounting students to the intention to choose an accounting career through the intention to increase current knowledge as an intervening variable. This study used a survey online method to test the research model. A total of 503 questionnaire responses were obtained from accounting students spread across Java, which are known as the millennial generation in this era. Data analysis and hypothesis testing using partial least square as part of the structural equation model technique. The results of this study are in accordance with the Theory of Planned Behavior that attitudes have a positive and significant influence on the intentions of accounting students, both in terms of increasing current knowledge and choosing accounting careers. This study also supports Social Cognitive Career Theory that educational background and learning experience can increase the intention of accounting students to pursue careers in accounting. The existence of different generations will lead to different perceptions of students regarding accounting careers, therefore further research is needed to identify these differences. The results of this study suggest that accounting educators always update their curriculum, adapted to the current development and demands of graduate users. The rapid development of technology has had a great influence on the accounting profession