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All Journal J-MAS (Jurnal Manajemen dan Sains) SULTANIST: Jurnal Manajemen dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Windiarti, Sofia
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Peningkatan Trust Berbelanja Online pada Mahasiswa Perguruan Tinggi di Wilayah Bandung Berbasis Information Privacy Concern Dan Privacy Policy Windiarti, Sofia; Putra, Vicky Dzaky Cahaya
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 1 (2024): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i1.1430

Abstract

Before entering the era of online shopping, previously information systems were only intended for internal company parties such as company employees. In this era of artificial intelligence, accounting information systems are also operated by consumers. Consumers operate information systems to be able to complete purchases of goods or services online. Based on research results through mass media, it is known that consumers' current shopping tendencies are more towards shopping online. The reason consumers tend to prefer shopping online is because the prices offered by online companies are cheaper and they save time shopping. When consumers make online shopping transactions, concerns arise about sharing personal data with e-commerce companies. These concerns include the use of consumers' personal data by e-commerce companies. This research is descriptive verification research using a survey approach. This research is classified as quantitative research. The respondents who will be studied in this research are students spread across universities in the city of Bandung. The data analysis method uses SEM-PLS. The results of the research show that information privacy concerns have a significant negative influence on trust, privacy policy has a significant positive influence on trust and simultaneously information privacy concerns and privacy policy have a significant positive influence on trust. So it can be concluded that if there is an increase in information privacy concerns and privacy policies, it will have an impact on increasing trust in online shopping for university students in the Bandung City area.
TACIT AND EXPLICIT KNOWLEDGE MANAGEMENT MODERATED BY LEARNING ORGANIZATION IN AN EFFORTS TO IMPROVE LECTURERS' PERFORMANCE IN WEST JAVA Windiarti, Sofia; Romi, Mochamad Vrans
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 12 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v12i2.652

Abstract

The government continues to strive to improve the quality and welfare of teaching staff in higher education. Through Permendikbudristek Number 44 of 2024, the focus is given to more comprehensive regulations related to the profession, career, and income of lecturers. Current conditions According to the Scientific Journal Ranking (SJR), Indonesia is ranked 58th with an H-index of 259. In the Southeast Asia region, Indonesia is still below Singapore (H-index 646), Malaysia (H-index 373), Thailand (H-index 369), and the Philippines (H-index 274), which means that there must be an increase in the performance of lecturers in the tridharma of higher education. The purpose of this study is to create a model for optimizing tacit and explicit knowledge management moderated by a learning organization: a case study of improving the performance of lecturers in West Java. The research method used in this study uses descriptive analysis with quantitative methods. The object of the study is Lecturers at Private Universities in West Java, with the number of samples taken to represent the population of 372 samples with proportional random sampling techniques. Data analysis using structural equation modeling (SEM) data processing through Amos v.22 software. In general, the purpose of this study is to create a model for optimizing tacit and explicit knowledge management moderated by learning organization: a case study of improving the performance of lecturers in West Java. The results of the study show that tacit knowledge and explicit knowledge simultaneously have a positive and significant effect on the performance of lecturers; learning organizations positively strengthen the relationship between tacit knowledge and employee performance; learning organizations positively strengthen the relationship between tacit knowledge and lecturer performance
Pengaruh CAR, LDR, BOPO dan NPL terhadap ROA dengan Tipe Bank sebagai Variabel Moderasi (Studi pada Bank Umum Konvensional dan Bank Umum Syariah Periode 2019–2023) Hermawati, Anita; Windiarti, Sofia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9616

Abstract

This study aims to analyze the impact of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Expenses to Operating Income (BOPO), and Non-Performing Loans (NPL) on Return on Assets (ROA), while also investigating whether the type of bank (conventional or Islamic) plays a moderating role in these relationships. Employing a quantitative approach, this research utilizes secondary data derived from audited financial statements of commercial banks published on the official website of the Financial Services Authority (OJK) for the 2019–2023 period. The sample, consisting of 85 observations, was determined using G*Power software. Data analysis was performed using panel data regression along with Moderated Regression Analysis (MRA), assisted by EViews version 13. Banks were selected through purposive sampling based on criteria such as completeness of financial reports, consistency of financial ratios, and operational continuity throughout the study period. The empirical findings reveal that CAR has a positive yet statistically insignificant effect on ROA, LDR significantly and positively affects ROA, while both BOPO and NPL have significant negative effects on ROA. Furthermore, bank type moderates the relationships between CAR, BOPO, and NPL with ROA, but does not moderate the effect of LDR. Collectively, the independent variables explain 88.68% of the variation in ROA, with the remaining 11.32% attributed to other factors not captured in the model.
The Impact of Government Accounting Standards Implementation, Internal Control Systems, and Accounting Information Systems Utilization on Financial Report Quality at the Investment and Integrated One-Stop Services Office of West Java Province Hadi, Norman; Windiarti, Sofia
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5463

Abstract

This research examines the impact of three elements - Government Accounting Standards (GAS), Internal Control Systems (ICS), and the utilization of Accounting Information Systems (AIS) on the accuracy of financial reporting at the Investment and Integrated One-Stop Services Office (DPMPTSP) in West Java Province. The researchers employed a quantitative methodology, selecting 30 participants from 194 total staff members through purposive sampling. The researchers analyzed the data using a technique known as Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The outcomes indicate that out of the three factors examined, only the use of Accounting Information Systems has a significant influence on the quality of financial reports (with statistical significance at p-value < 0.05). Government Accounting Standards implementation and Internal Control Systems did not show any significant impacts. The R² value of 0.906 in the research indicates that 90.6% of the variation in financial report quality is explained by these three variables working together. The results suggest that enhancing accounting information system usage is the primary driver for improving financial reporting quality within government organizations. The implementation of government accounting standards and internal control systems need to be reviewed and strengthened so that their contribution to the quality of financial reporting becomes more significant.
Co-Authors Hadi, Norman Hermawati, Anita Romi, Mochamad Vrans Vicky Dzaky Cahaya Putra