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All Journal JURNAL BISNIS STRATEGI RJABM (Research Journal of Accounting and Business Management) JASF (Journal of Accounting and Strategic Finance) Jurnal EXCHALL (Economic Challenge) The Es Accounting and Finance Journal of Business Management and Economic Development West Science Interdisciplinary Studies Indonesian Journal of Sustainability Policy and Technology Journal of Nonformal Education
Lau, Elfreda Aplonia
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PARTISIPASI PEMAKAI TERHADAP KEPUASAN PEMAKAI DALAM PENGEMBANGAN SISTEM INFORMASI DENGAN DUKUNGAN MANAJEMEN PUNCAK, KOMUNIKASI PEMAKAI-PENGEMBANG, KOMPLEKSITAS TUGAS, KOMPLEKSITAS SISTEM, PENGARUH PEMAKAI SEBAGAI. VARIABEL MODERATING Lau, Elfreda Aplonia; Ghozali, Imam
JURNAL BISNIS STRATEGI Vol 12, No 8 (2003): Desember
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2240.637 KB) | DOI: 10.14710/jbs.12.8.58-76

Abstract

Penelitian ini bertujuan untuk menguji apakah partisipasi pemakaiberpengaruh pada kepuasan pemakai dan apakah dukungan manajemen puncak, komunikasi pemakai-pengembang, kompleksitas tugas, kompleksitas sistem, pengaruh pemakai, memoderasi pengaruh partisipasi pemakai terhadap kepuasan pemakai dalam pengembangan sistem intormasi. Masih banyak temuan penelitian sebelumnya yang kontradiksi. Peneliti mencoba menguji u/ang dengan melakukan pengujian pada lima faktor kontinjensi, sebagaimana yang telah disebutkan. Pengujian hipotesis dilakukan pada 100 responden yang tersebar pada perusahaan besar manufaktur, dagang dan jasa yang ada di wilayah NTT, dengan berfokus pada lima kabupaten yaitu Belu, TTU, TTS, Kupang, dan Ende. Metode yang digunakan dalam pengujian hipotesis ini adalahregresi linier (Linier Regression) untuk menguji pengaruh partisipasi pemakai terhadap kepuasan pemakai dalam pengembangan sistem informasi. Sedangkan untuk menguji lima faktor kontinjensi yaitu dukungan manajemen puncak, komunikasi pemakai-pengembang, kompleksitas tugas, kompleksitas sistem, pengaruh pemakai, sebagai pemoderasi pengaruh partisipasi pemakai terhadap kepuasan pemakai digunakan metode MRA (Moderated regression analysis). Hasil penelitian menunjukkan bahwa pertama, partisipasi pemakai dalam pengembangan sistem informasi berpengaruh positif terhadap kepuasan pemakai. Kedua, pengaruh partisipasi pemakai terhadap kepuasan pemakai dimoderasi variabel dukungan manajemen puncak, komunikasi pemakai-pengembang, komplesitas tugas, kompleksitas sistem dan pengaruh pemakai. Ketiga, variabel dukungan manajemen puncak, dan komplesitas tugas sebagai pure moderator, variabel komunikasi pemakai-pengembang, kompleksitas sistem, pengaruh pemakai sebagai quasi moderator. Hasil penelitian ini diharapkan dapat memberikan kontribusi baik bagi para praktisi dalam pengembangan sistem, maupun akademisi, untuk menjelaskan, bagaimana, kapan, dan dimana partisipasi pemakai dlperlukan, agar dapat meningkatkan kepuasan pemakai, dengan mengemukakan sifat hubungan yang dipengaruhi oleh kondisi-kondisi yang berbeda. Selanlutnya disarankan bagi peneliti mendatang untuk menelaah variabel lain yang mungkin berpengaruh pada kepuasan pemakai.
Penilaian Kelayakan Finansial Terhadap Kebijakan Penjualan Kredit Lau, Elfreda Aplonia
Exchall Vol 3 No 1 (2021): Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47685/exchall.v3i1.119

Abstract

The goal of Company activities in general are for profit. This profit can be received if the acceptance exceeds the sacrifice to get that acceptance. Usualy acceptance obtained from the sale of products in the form of goods or services. This research is focused on selling products in the form of goods that can be done on credit. Credit sales made require financial feasibility responsibilities that provide sales guarantees because the credit sales policy is adopted to obtain an increase in sales volume and profits so it is deemed necessary to be reviewed. Using the theory of finance which focuses on additional net benefits,this research was run. The analytical tool used is descriptive analysis which shows additional net benefits as a basis for determining whether or not the sales policy is feasible.This study shows that the sales policy is considered feasible if there are additional benefits or positive net benefits. Credit sales policy is deemed inappropriate if there is a decrease in net benefits or negative net benefits. Additional net benefits are obtained from the difference between the benefits and the costs associated with the credit increase.
ANALISIS PERUBAHAN LABA KOTOR PADA UD SOFY DI SAMARINDA Sipi, Agustina; Lau, Elfreda Aplonia; Haryadi, Rina Masithoh
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 1 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v3i1.4222

Abstract

This study aims to analyze diverse of gross profit in UD Sofy Samarinda from the results of cement tonasa sales in 2016 compared to 2015. In addition, this study aims to investigate the factors that cause change in gross profit from the sales aspect as well as from the aspect of cost of goods soldThe theory used in this study is management accounting theory, especially about gross profit, sales, cost of goods sold, with the first hypothesis that the increase in sales and increase in cost of goods sold causes an increase in gross profit. The second hypothesis of this study is the factors that cause the change in gross profit due to changes in quantity and selling prices, changes in volume (quantity) and the cost of the product unity.The data collection technique used is library research. The analytical method used is an analysis gross profit change focused on sales price variance analysis, sales volume variance analysis, cost price variance analysis and cost volume variance analysis.The results of the study pointed that the increase in sales and the increase in cost of goods sold in 2016 caused an increase in the gross profit of cement sales in UD Sofy Samarinda in that year compared to 2016. The results also showed that changes in gross profit (increase in gross profit) were caused by sales price variance, sales volume variance, cost price variance, volume price variance.
Liquidity Position of PT Bina Karya Jaya Abadi Tbk in Three Periods Lau, Elfreda Aplonia
Journal of Business Management and Economic Development Том 1 № 02 (2023): May 2023
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i02.47

Abstract

This study aims to determine and analyze the ability of PT Binakarya Jaya Abadi Tbk in fulfilling short-term obligations in three periods, namely the pre-pandemic, pandemic and after pandemic periods. The results showed that the liquidity position of PT Binakarya Jaya Abadi Tbk during the pandemic period, namely 2017, 2018 and 2019 was in a liquid state, as evidenced by the Current ratio above 200%. During the pandemic (2020 and 2021), PT Binakarya jaya Abadi Tbk’ s liquidity position was below 200%, namely in 2020 Current Ratio 117.860% and in 2021  Current ratio of  119.739%. Likewise after pandemic ,namely in 2022 the Liquidity of PT Bina karya Jaya Abadi Tbk was still below 200% even though it was better than the pandemic position. Furthermore, when measured by the Quick ratio and Cash ratio, the Liquidity position of PT. Binakarya jaya Abadi Tbk before the pandemic was below 100% and continued to decline during pandemic. Likewise during the post-pandemic period the liquidity position of PT. Binkarya jaya Abadi Tbk is in The Illiquid category. The results of this study also show that PT. Binakarya Jaya Abadi Tbk is also affected by the Corona Virus Disease 2019.
The Effect of Service Quality, Price, and Destination Image on Customer Loyalty in the Tourism Industry in West Java Khuan, Hendri; Putra, Wira Pramana; Muafiqie, Humaidah; Harsono, Iwan; Lau, Elfreda Aplonia
West Science Interdisciplinary Studies Vol. 2 No. 01 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i01.612

Abstract

This research investigates the interrelated factors influencing customer loyalty in the tourism industry of West Java. Through a comprehensive study involving 200 respondents, we examine the impact of service quality, pricing strategies, and destination image on customer loyalty. Utilizing a quantitative analysis approach, the study employs structural equation modeling (SEM) with Partial Least Squares (PLS) to unravel the intricate relationships among these crucial constructs. The research contributes to the existing body of knowledge by offering insights into the specific dynamics shaping tourist allegiance in this unique region. Findings from the study provide practical implications for businesses, policymakers, and destination marketers, enabling them to tailor strategies that enhance customer loyalty and contribute to the sustainable growth of West Java's tourism sector.
Non-Formal Education Financing Management (Analysis of The Concept and Its Implications for Improving the Quality of Education) Lau, Elfreda Aplonia; Jonathan, Robin; Militina, Theresia; Gupta, Sachin
Journal of Nonformal Education Vol. 10 No. 2 (2024): Equivalency education and community education
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jone.v10i2.13582

Abstract

This study aims to analyze the basic concept of education financing and its implications for improving the quality of education. This study uses the library research method.  The results of the study show that improving the quality of an educational institution / institution is the hope and desire of the community who uses educational services. Therefore, to realize this, various strategic efforts have been made by the government and the community as education managers and stakeholders. Among them, what the government has done is to design national education standards.  Based on the National Education System Law Number 20 of 2003, there are 8 national standards that aim to improve the quality of an educational institution. Based on government regulations, one of the eight national education standards is the financing standard. Education financing is the most important and inseparable thing in education management activities.   So, among other things, the government's policy is to roll out BOS funds at the school level. Education financing and funding managed by schools/madrasas must be transparent in order to create accountability. If it can be accounted for, the credibility of the educational institution will increase. If it is credible, it will automatically improve the quality of educational institutions.  To achieve this, the government regulates the standards for term financing.
Analysis of the Effectiveness of Land and Building Tax Revenue on the Original Regional Income of Samarinda City in 2021-2023 Silambi, Samrianto; Lau, Elfreda Aplonia; Sonaria, Mita
The Es Accounting And Finance Vol. 3 No. 01 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i01.362

Abstract

This study seeks to assess the impact of Land and Building Tax Revenue on Original Regional Income. within the Samarinda City Regional Revenue Agency in 2024. This research is grounded in the theoretical concepts of effectiveness, contribution, Land and Building Tax, and Original Regional Income. This research methodology is quantitative. This study employs effectiveness and contribution analysis instruments. Effectiveness Formula = Realisation of Land and Building Tax: (Land and Building Tax Target) x 100%. Contribution Formula = Realised PBB Revenue: Realised PAD Revenue multiplied by 100%. The necessary data encompasses three years: 2021, 2022, and 2023. Data was acquired from the Regional Revenue Agency of East Kalimantan Province. This study demonstrates that the efficacy of land and building tax revenue in Samarinda is categorised as highly effective, with an efficacy rating of 125.07%. The impact of land and building tax on initial regional income is deemed inadequate, since it represents merely 11.08% of the entire value.
Sustainable Profitability with Assets Management Analysis: A Case Study of PT Tri Ananda Pratama Balikpapan – Indonesia Ballinda, Ersalina; Lau, Elfreda Aplonia; Suharyono, Ekrin Yohanes
Indonesian Journal of Sustainability Policy and Technology Vol. 1 No. 1 (2023): Indonesian Journal of Sustainability Policy and Technology - May 2023
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v1i1.117

Abstract

The company's operational activities aim to generate profits to survive and be competitive. Efforts to generate maximum profits cannot be separated from the effective use of company assets The objective of this study is to assess asset management at PT. Tri Ananda Pratama Balikpapan from the perspectives of receivables, inventories, fixed assets, total assets, and working capital turnover to sustain sustainable profitability as determined by net profit margin (NPM) from 2017 to 2019. Ratios are used by the analytical tool; the activity ratio, which includes the working capital, fixed asset, inventory, and account receivable turnover ratios, is one type of ratio that is used. In addition, the net profit margin (NPM) ratio is employed to assess the ongoing profitability of the business. The research results demonstrate that total asset turnover, inventory, fixed assets, and accounts receivable can all raise NPM. However, NPM cannot be raised by working capital turnover. Based on the research results, it is implied that companies can optimize their use by detailing and understanding the needs and life cycle of assets. This will help reduce waste and increase operational efficiency.
ANALISIS PENGENDALIAN PIUTANG USAHA PADA PT. ASTRA MULTI FINANCE (SPEKTRA) SAMARINDA Ilmayani, Nur Fitri; Lau, Elfreda Aplonia
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v4i1.4681

Abstract

This study aims to determine and analyze the control of trade receivables at PT. Astra Multi Finance (SPEKTRA) Samarinda, considering that the company is increasing its profits by selling loans. The sale of credit does not immediately generate cash receipts, but it raises accounts receivable. This trade receivable will be effective in increasing sales if carried out supervision or control, it is necessary to study the effectiveness of internal control over the trade receivable. The theory that underlies this research is management accounting specifically about receivables and control of receivables. The analytical tools used in this study are Receivable Turn Over, Average Collection Period, Arrears Ratio and Billing Ratio The results showed that: first, Receivable Turn Over every year has increased which means that control of receivables from year to year more effective. Second, the Average Collection Period from year to year is getting faster which shows that the billing department can collect receivables into cash faster. Third, the calculation of the Arrears Ratio has decreased which shows that the amount of outstanding arrears has decreased, this is good for the company because the amount of receivables is getting smaller. Fourth, the calculation results of the Billing Ratio have increased each year. Thus it was concluded that control of receivables at PT. Astra Multi Finance (SPEKTRA) Samarinda has been carried out effectively.
Becoming a Cashless Society: The Role of QRIS from the Z-Generation Student's Perspective Lau, Elfreda Aplonia; Kulsum, Umi
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.404

Abstract

Along with the development of QRIS in Indonesia and Bank Indonesia's efforts to expand the use of QRIS internationally, Z-generation students are faced with the dynamics of financial transaction options towards a cashless society. This study aims to prove the factors that influence the use of QRIS to become a cashless society from the perspective of Z-generation students. The analysis was carried out in-depth based on the UTAUT theory. This study uses primary data by distributing questionnaires to Z-generation students at two universities in Samarinda. A total of 273 data were processed with SmartPLS. Findings show that Z-generation students accept QRIS as a leader in changing the payment paradigm, with high usage intentions driven by effectiveness and efficiency in daily financial transactions. Social influence from peers and family has also been shown to play a key role in shaping attitudes and behavior in using QRIS. Nevertheless, interesting findings imply that supporting factors, such as facilitating conditions, do not always play a dominant role in influencing Z-generation students' decisions to switch to cashless. The implication is that even though QRIS has great potential to form a cashless society, a holistic approach that considers social and psychological factors is crucial. This study suggests that future research involves a broader and more diverse sample that may provide more holistic insights and generalization.
Co-Authors Ballinda, Ersalina Gupta, Sachin Haryadi, Rina Masithoh Ilmayani, Nur Fitri Imam Ghozali Iwan Harsono Jonathan, Robin Khuan, Hendri Mita Sonaria Muafiqie, Humaidah Nirwana, Ros Putra, Wira Pramana Silambi, Samrianto Sipi, Agustina Suharyono, Ekrin Yohanes Theresia Militina Umi Kulsum