Dewi Febriani, S.E.I., M.Ak.
Peneliti LPPM Tazkia
Tanggal Publikasi: 1 Agt 2019
PERSONAL EXCELLENCE, INTER-PERSONAL CAPITAL, COMPETENCE AND LEADERSHIP OF ISLAMIC ACCOUNTANT, AND THE IMPACT ON THEIR PERFORMANCE
Purpose – Thus the purpose of this research is to examine how Islamic accountants behaviours: personal excellence, inter-personal capital, competence and leadership impact on their performance.
Design/methodology/approach – Data were collected from a series of online surveys of Islamic accountant that have been joined the Pro-LM training. The hypothesized relationshsips were tested using regression analyses.
Findings – Result highlight that leadership have significant impact on their performance while others variable (personal excellence, inter-personal capital, competence) have no significant impact.
Research limitations/implications – The questionnaire needed to be re-evaluate by the author of Pro-LM model.
Tanggal Publikasi: 1 Nov 2018
THE ACCEPTANCE AND USAGE OF INFORMATION MANAGEMENT SYSTEM OF BAZNAS (SIMBA) USING UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY
Purpose–The purpose of this study is to determine the user’s perception of SIMBA and explain the factors affecting employee users acceptance and usage of SIMBA based on the Unified Theory of Acceptance and Use of Technology model.
Design/methodology/approach–Statistical analysis of the study was conducted using multiple linear regression. Quantitative data were collected through a questionnaire. The samples used in this research are BAZNAS in Jakarta and West Java with purposive sampling technique.
Findings-The results of this study indicate that Effort Expectancy variables do not affect the variables Behavioral Intention while the variable of Performance Expectancy, Social Influences, Facilitating Condition have a significant influence to Behavioral Intention, and Behavioral Intention has a significant influence to Use Behavior.
Tanggal Publikasi: 29 Jan 2022
Tingkat Kesuksesan Sistem Informasi Manajemen Daerah (SIMDA) Dari Perspektif Pengguna Pada Masa Pandemi
Pada masa pandemi, pemerintah menetapkan sebagian pegawai pada lembaga pemerintah bekerja dari rumah (WFH). Penelitian ini bertujuan untuk menganalisis tingkat keberhasilan sistem informasi manajemen daerah (SIMDA) dari perspektif pengguna di masa pandemi. Penelitian ini menggunakan metode kuantitatif dengan teknik Partial Least Square (PLS). Model yang digunakan adalah model dari De Lone dan Mc Lean untuk pengembangan kuesioner. Hasil dari penelitian ini memberikan bukti bahwa semakin tinggi bagus kualitas informasi yang dihasilkan SIMDA maka akan semakin meningkatkan tingkat kegunaan SIMDA. Semakin bagus kualitas SIMDA dan kualitas informasi yang dihasilkan dapat meningkatkan tingkat kepuasan pengguna. Namun penelitian ini membuktikan tidak ada pengaruh yang signifikan antara tingkat kegunaan SIMDA dan tingkat kepuasan pengguna terhadap dampak individu pegawai. Disisi lain semakin tinggi dampak individu yang dirasakan pegawai terhadap SIMDA dapat meningkatkan dampak organisasi. Penelitian terbatas pada pegawai Kab. Aceh Singkil sehingga hasil yang diharapkan tidak dapat digeneralisir ke seluruh Indonesia. Namun dari hasil penelitian dapat disimpulkan SIMDA berjalan dengan baik walaupun di masa pandemi dan masih dapat meningkatkan kinerja organisasi secara keseluruhan dalam mempertahankan opini Wajar tanpa Pengecualian (WTP).
Tanggal Publikasi: 6 Jan 2012
Improving Sharia Risk Compliance: Proposing Daily Index for Mudharaba Contract in Islamic Banks in Indonesia
Objective–The objective of this paper is to analyze the profit distribution method applied in Islamic banks in Indonesia and to propose better method in order to improve sharia risk compliance.
Methods–Employing a descriptive quantitative method and literature review. This paper evaluate weaknesses of the current profit distribution method and proposes daily revenue index to solve the problems arising from using current method which is unfairness between bank and customers. Results–By the two current profit distribution methods which use monthly revenue index calculated only at the end of the month, there are potential injustices occur. Therefore, instead of using monthly index, daily index is proposed. There are two steps in calculating profit distribution by using daily revenue index:(1) Accumulating Source of Fund (SoF), Reserve Requirement (RR), and Source of Fund after Reserve Requirement (SoFaRR), and (2) Determining Average Financing (AF), Revenue Index (RI), Cost Index (CI), Revenue Sharing Index (RSI), and Profit Sharing Index (PSI).
Conclusion-Daily revenue index will solve the unfairness problems arise from current profit distribution method applied in Islamic banks. Daily revenue index is also applicable if Islamic banks apply profit and loss sharing instead of revenue sharing.
Tanggal Publikasi: 28 Des 2021
The effectiveness of electronic WOM in electronic commerce and social media
Furthermost previous research emphasis on only electronic word of mouth (e-WOM) from e-commerce (EC-e WOM) and another research focus on social media with e-WOM. The problem is which of the two approaches is more effective and this research focuses on how e-WOM on e-commerce websites and e-WOM on social media affect customers. This research aims to compare between E-Commerce E-WOM and Social Media E-WOM and which one the consumer chooses and to prove that electronic WOM is very effective in supporting the credibility of electronic commerce and supporting sales via social media commerce. This study uses a quantitative method with a Likert scale, tests 4 hypotheses, tests the theory and the consistency of the theory from previous research. The result show EC-e WOM integrity influence is greater for EC-e WOM credibility and contributes an indirect influence to SM-e WOM. Other results show that EC-e WOM source credibility has a very large influence on EC-e WOM credibility and contributes an indirect effect on EC-e WOM adoption and the effect becomes weaker on SM-e WOM adoption. In conclusion, consumers will adopt information from electronic WOM if the information from electronic WOM is credible and integrated.
Tanggal Publikasi: 24 Jan 2023
Improving Sharia Risk Compliance: ProposingDailyIndex for Mudharaba Contract in Islamic Banks inIndonesia
Objective – The objective of this paper is to analyze the profit distribution method applied inIslamic banks in Indonesia and to propose better method in order to improve sharia riskcompliance. Methods – Employing a descriptive quantitative method and literature review. This paper evaluateweaknesses of the current profit distribution method and proposes daily revenue index to solve theproblems arising from using current method which is unfairness between bank and customers. Results – By the two current profit distribution methods which use monthly revenue indexcalculated only at the end of the month, there are potential injustices occur. Therefore, insteadof using monthly index, daily index is proposed. There are two steps in calculating profit distributionby using daily revenue index: (1) Accumulating Source of Fund (SoF), Reserve Requirement (RR), and Source of Fund after Reserve Requirement (SoFaRR), and (2) Determining AverageFinancing (AF), Revenue Index (RI), Cost Index (CI), Revenue Sharing Index (RSI), and Profit Sharing Index (PSI). Conclusion - Daily revenue index will solve the unfairness problems arise fromcurrent profit distribution method applied in Islamic banks. Daily revenue index is also applicable if Islamicbanks apply profit and loss sharing instead of revenue sharing.
Tanggal Publikasi: 24 Jan 2023
FAKTOR YANG MEMENGARUHI PERSEPSI MAHASISWA DALAM MENGGUNAKAN SOFTWARE AKUNTANSI SAAT PEMBELAJARAN JARAK JAUH
This study discusses the factors influencing students’ perceptions of using accounting software during distance learning. This study uses a descriptive quantitative approach. The data were obtained from questionnaires distributed to 134 students. SEM-PLS method with smartPLS was employed in this study. The result of this study states that distance learning has a negative effect on computer anxiety and computer anxiety itself negatively affects computer self-efficacy, perceived ease of use, and perceived usefulness. Computer self-efficacy has a positive effect on perceived ease of use. Perceived ease of use has a positive effect on perceived usefulness. This study examines only the factors influencing student perception and intention to use accounting software. This study provides empirical evidence on the effect of transactional distance and other factors such as computer anxiety and computer self-efficacy on perceptions of using accounting software. In addition, this research can enrich study materials or references for the future research
Tanggal Publikasi: 24 Jan 2023
Dampak Implementasi Enterprise Resources Planning (ERP) Atas Pengaruh Profitabilitas Terhadap Nilai Perusahaan
The purpose of this study was to determine the impact of moderation implementation of Enterprise Resource Planning (ERP) on the relationship the firm’s performance to firm value. The sample used is a firm listed on the Indonesia Stock Exchange that implement ERP. This study uses a panel regression statistical method. The results of this study that are profitability, firm size, investment opportunities, and the interaction of ERP and profitability significantly influence the market price of the equity. The conclusion of this study are companies that implement ERP under the term of 4 years have improved performance compared to companies that do not implement ERP, but the ERP implementation in the study had an impact on the impairment of the company's short-term post ERP implementation.