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All Journal Jurnal Teknik Industri Jurnal ASET (Akuntansi Riset) Journal of Economics and Management Scienties
Sumiyati, S
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Library & Information Science Social Sciences

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Evaluasi Kinerja Fisik Sistem Subak Yang Berorientasi Agroekowisata Menggunakan Pendekatan Logika Fuzzy Sumiyati, S; Sutiarso, Lilik; Windia, Wayan; Sudira, Putu
Jurnal Teknik Industri Vol 12, No 2 (2011): Agustus
Publisher : Department Industrial Engineering, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1385.546 KB) | DOI: 10.22219/JTIUMM.Vol12.No2.147-155

Abstract

Along with the development of the tourism in Bali, one of the phenomena occurs was that the land conversion to the non-agricultural land, causing the canal irrigation was not able to function again. In addition, water demand will be increased not only for irrigation, but also for other sectors out of irrigation. This condition can interfere the performance of the subak system. One strategy to improve subak system is to develop agroecotourism based on subak system. Analysis of physical performance subak system done using fuzzy logic approach to quantify the condition of vagueness. Because of the problems associated with subak irrigation systemperformance are often vague and can not be classified with certainty. The results of this study are (i) the values of subak irrigation system performance indicators, the condition and thefunction of subak irrigation facilities, the condition and the function of subak facilities, and the agroecotourism facilities; (ii) find out the physical performance of subak irrigation systems in Bali with agroecotourism oriented. The stages of this research were collecting and analyting the data include: (i) RWS (Relative Water Supply), (ii) RIS (Relative Irrigation Supply),(iii) Ia (Index Area), (iv) analysis of the condition and function of subak irrigation networks, (v) the condition and the function of subak facilities, (vi) the agroecotourism facilities, and (vii) physical performance of subak system using fuzzy logic approach. The utilization rate of water on Subak Anggabaya and Subak Lodtunduh in one year was good. Subak Anggabayaand Subak Lodtunduh have sufficient irrigation water supply with RIS values in one year > 1. Based on Area Index (Ia), it could be seen that the irrigated area in Subak Anggabaya andSubak Lodtunduh in accordance with the plan. The physical performance of Anggabaya subak system and Lodtunduh Subak system was in the middle criteria. The simulation results that development of agroecotourism on subak system could improve the physical performance of subak system.
The Effect of Affiliate Marketing on Trust and Repurchase Intention: A Study of Tokopedia Marketplace in Pontianak City Maulidya, M; Sumiyati, S
Journal of Economics and Management Scienties Volume 7 No. 3, June 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i3.93

Abstract

This study aims to analyze the effect of Affiliate Marketing on Trust and Repurchase Intention on Tokopedia marketplace users in Pontianak City. The method used is a quantitative method with an associative approach. Primary data was obtained through a questionnaire to 200 respondents who are Tokopedia users. The independent variable in this study is Affiliate Marketing, the mediator variable is Trust, and the dependent variable is Repurchase Intention. Data analysis was carried out using the Structural Equation Modeling (SEM) technique through SmartPLS software. The results of the study indicate that Affiliate Marketing has a positive and significant effect on Trust, Trust has a positive and significant effect on Repurchase Intention, but Affiliate Marketing does not have a direct effect on Repurchase Intention. However, it was found that Trust significantly mediates the effect of Affiliate Marketing on Repurchase Intention. This finding shows the importance of consumer trust in strengthening the effectiveness of affiliate marketing strategies to encourage repeat purchases. This study provides implications for e-commerce players in designing marketing strategies that focus on increasing customer trust through an affiliate approach.
Moderation Internal Control System: PSAK Adoption IFRS and Dysfunctional Audit Behaviour on Audit Quality Mappanyuki, Ratna; Sumiyati, S; Nengsih, N; Alam, Syamsu
Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i2.59729

Abstract

This study aims to empirically illustrate the influence of PSAK adoption IFRS, with its interaction with dysfunctional audit Beha-vior, on audit quality, utilizing the internal control system as the moderation variable. The data collection comes from Indonesia’s state-owned enterprises (SOE) employees located in Jakarta with criteria gender, level of education, age, and length of service. The survey on questionnaires and the analysis were executed through the Smart PLS 3.0. The pivotal discovery reveals a noteworthy impact of IFRS Adoption on audit quality. These findings align cohesively with agency theory, suggesting that interactions with-in agency relationships frequently give rise to knowledge inequ-ality, manifesting as information asymmetry. Highlighting the im-perative of transparency, it is emphasized that financial reports crafted with transparency possess the potential to shape the quality of resultant financial statements. Intriguingly, this study concludes with the unexpected revelation that there is no moderation (predictor moderation) of the internal control system on the influence of applying IFRS Adoption on audit quality. This underscores the assertion that situational leadership attains greater efficacy when supported by conducive leadership tailored to specific circumstances. Regarding theoretical and practical im-plications, no direct interaction is discerned between the internal control system, IFRS Adoption, and Dysfunction Audit Behavior. The moderator test findings in this study serve as moderation predictors and unveil how the internal control system variable functions solely as a predictor in the established research model, thereby contri-buting novelty to the existing literature.
Co-Authors I WAYAN WINDIA Lilik Sutiarso Mappanyuki, Ratna Maulidya, M Nengsih, N Putu Sudira SYAMSU ALAM