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Yusnaini Yusnaini
Fakultas Ekonomi Universitas Sriwijaya
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PENGARUH KUALITAS PELAYANAN INTERNET BANKING TERHADAP KEPUASAN DAN LOYALITAS KONSUMEN PADA BANK SWASTA -, Yusnaini
Jurnal Dinamika Akuntansi Vol 2, No 1 (2010): March 2010
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v2i1.1922

Abstract

Tujuan Penelitian ini adalah untuk mengkaji mutu internet banking terhadap kepuasan pelanggan. Pesertanya sebanyak 145 pelanggan yang biasanya menggunakan internet banking dalam melakukan transaksi pada 5 perbankan di Palembang. Regresi ganda dan sederhana digunakan untuk menguji hipotesis. Hasilnya menunjukkan bahwa kualitas internet banking bisa mempengaruhi kepuasan pelanggan. Dimension of tangible, responsiveness and empathy mempunyai dampak yang signifikan, tetapi tidak berlaku untuk dimension of reliability and assurance.  Penelitian ini juga menemukan bahwa kepuasan pelanggan berdampak signifikan terhadap kesetiaan pelanggan bank. AbstractThis study examines the effects of internet banking quality to the customer satisfaction. A number of 145 customers that use internet banking for their transactions in 5 banks located in Palembang are selected as the data. Multiple and simple regressions are used to investigate hypothesis.The result shows that internet banking quality can influence the customer satisfaction. Dimensions of tangible, responsiveness and empathy have significant effects, but dimension of reliability and assurance are unsignificant. This study also finds that the customer satisfaction has significant effect to the bank customer loyalty. Keywords: internet banking; service quality; customer satisfaction
PERAN KEADILAN DAN MANFAAT PERSEPSIAN TERHADAP TINGKAT KEPUASAN DAN KOMITMEN KARYAWAN DEPARTEMEN AKUNTANSI -, Yusnaini
Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 2012
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v4i2.2168

Abstract

Penelitian ini meneliti dampak persepsi keadilan dan manfaat perilaku individu pada alokasi sumber daya non-paticipative. Selain itu, pemantauan pemeriksaan keberadaan superior mempengaruhi perilaku karyawan. Suatu desain eksperimental, 2x2 antar subjek telah dilakukan. Para pesertanya adalah 231 mahasiswa program akuntansi. two way anova analysis digunakan untuk menyelidiki hipotesis. Hasilnya menunjukkan bahwa ketika alokasi sumber daya tidak terlihat adil, tapi hasilnya tetap memuaskan, dan jika seorang karyawan memiliki komitmen untuk melaksanakan tugasnya, maka ia akan mendapatkan hasil yang positif dan menguntungkan. Saran dari penelitian ini adalah seharusnya ada pemantauan pemeriksaan keberadaan superior karena bisa mempengaruhi komitmen karyawan.This study examines the effects of justice and the benefit of perceptions on individual behavior in a non-participative resources allocation. Furthermore, the monitoring of presence superior inspection affects the employee’s behavior. An experimental design, 2x2 between subjects was conducted. The participants are 231 students of accounting program. Two way anova analysis is used to investigate the hypothesis. The result shows that even when the allocation of resources is not seen as fairness, but the outcome is still satisfactory, and if an employee has a commitment to carry out his task, he will have positive and beneficial outcomes.
PENGARUH KUALITAS PELAYANAN INTERNET BANKING TERHADAP KEPUASAN DAN LOYALITAS KONSUMEN PADA BANK SWASTA -, Yusnaini
Jurnal Dinamika Akuntansi Vol 2, No 1 (2010): March 2010
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v2i1.1922

Abstract

Tujuan Penelitian ini adalah untuk mengkaji mutu internet banking terhadap kepuasan pelanggan. Pesertanya sebanyak 145 pelanggan yang biasanya menggunakan internet banking dalam melakukan transaksi pada 5 perbankan di Palembang. Regresi ganda dan sederhana digunakan untuk menguji hipotesis. Hasilnya menunjukkan bahwa kualitas internet banking bisa mempengaruhi kepuasan pelanggan. Dimension of tangible, responsiveness and empathy mempunyai dampak yang signifikan, tetapi tidak berlaku untuk dimension of reliability and assurance.  Penelitian ini juga menemukan bahwa kepuasan pelanggan berdampak signifikan terhadap kesetiaan pelanggan bank. AbstractThis study examines the effects of internet banking quality to the customer satisfaction. A number of 145 customers that use internet banking for their transactions in 5 banks located in Palembang are selected as the data. Multiple and simple regressions are used to investigate hypothesis.The result shows that internet banking quality can influence the customer satisfaction. Dimensions of tangible, responsiveness and empathy have significant effects, but dimension of reliability and assurance are unsignificant. This study also finds that the customer satisfaction has significant effect to the bank customer loyalty. Keywords: internet banking; service quality; customer satisfaction
PERAN KEADILAN DAN MANFAAT PERSEPSIAN TERHADAP TINGKAT KEPUASAN DAN KOMITMEN KARYAWAN DEPARTEMEN AKUNTANSI -, Yusnaini
Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 2012
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v4i2.2168

Abstract

Penelitian ini meneliti dampak persepsi keadilan dan manfaat perilaku individu pada alokasi sumber daya non-paticipative. Selain itu, pemantauan pemeriksaan keberadaan superior mempengaruhi perilaku karyawan. Suatu desain eksperimental, 2x2 antar subjek telah dilakukan. Para pesertanya adalah 231 mahasiswa program akuntansi. two way anova analysis digunakan untuk menyelidiki hipotesis. Hasilnya menunjukkan bahwa ketika alokasi sumber daya tidak terlihat adil, tapi hasilnya tetap memuaskan, dan jika seorang karyawan memiliki komitmen untuk melaksanakan tugasnya, maka ia akan mendapatkan hasil yang positif dan menguntungkan. Saran dari penelitian ini adalah seharusnya ada pemantauan pemeriksaan keberadaan superior karena bisa mempengaruhi komitmen karyawan.This study examines the effects of justice and the benefit of perceptions on individual behavior in a non-participative resources allocation. Furthermore, the monitoring of presence superior inspection affects the employee’s behavior. An experimental design, 2x2 between subjects was conducted. The participants are 231 students of accounting program. Two way anova analysis is used to investigate the hypothesis. The result shows that even when the allocation of resources is not seen as fairness, but the outcome is still satisfactory, and if an employee has a commitment to carry out his task, he will have positive and beneficial outcomes.
PENGARUH MEDIA AUDIO VISUAL DAN MEDIA LEAFLET TERHADAP TINGKAT PENGETAHUAN REMAJA MAS DARUL IHSAN ACEH BESAR TENTANG HIV/AIDS yuniwati, cut; Yusnaini, Yusnaini; Khatimah, Khusnul
Jurnal Ilmiah PANNMED (Pharmacist, Analyst, Nurse, Nutrition, Midwivery, Environment, Dentist) Vol 13 No 2 (2018): Jurnal Ilmiah PANNMED Periode September-Desember 2018
Publisher : Politeknik Kesehatan Kemetrian Kesehatan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (57.884 KB)

Abstract

Kejadian HIV/AIDS masih menjadi masalah global. Perkembangan seks terjadi karena pengaruh negatif dariluar dengan disertai tipisnya iman dan kosongnya pendidikan agama, diikuti dengan kesenangan sesaat dancara berfikir yang belum dewasa sehingga timbulnya pemikiran yang gelap dan perilaku yang menyimpangseks sebelum menikah. Tahun 2015, sebanyak 36,7 juta penduduk dunia terkena HIV dan 1,1 juta terkenaAIDS. Sekitar 5700 orang terkena HIV setiap harinya. Indonesia merupakan negara dengan angka kejadianHIV/AIDS yang cukup tinggi.. Peningkatan pengetahuan remaja tentang HIV/AIDS dapat dilakukan dengankegiatan penyuluhan kesehatan. Penelitian ini bertujuan untuk mengetahuipengaruh media audio visual danmedia leaflet terhadap tingkat pengetahuan remaja MAS Darul Ihsan tentang HIV/AIDS.Penelitian inibersifat analitik dengan jenis penelitian quasi experiment menggunakan rancangan pretest-posttest groupdesign.Sampel dalam penelitian ini adalah remaja MAS Darul Ihsan sebanyak 186 orang. Dimana 93 orangkelompok Media Audio Visual dan 93 orang kelompok Media Leaflet.Hasil uji statistik menunjukkan bahwasig = 0,137 (0,137>0,05), maka Ho diterima. Jadi, dapat disimpulkan bahwa tidak ada perbedaan antararata-rata tingkat pengetahuan kelompok audiovisual dengan kelompok leaflet sebelum dan sesudahintervensi.
FILSAFAT ILMU AKUNTANSI SEBUAH TINJAUAN PADA ASPEK EPISTEMOLOGIS ISLAM Naini, Yusnaini
Balance : Jurnal Akuntansi dan Bisnis Vol 1, No 1 (2016): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v1i1.1445

Abstract

Conventional accounting is now developing is a product of the capitalist environment, the information it contains disampaikannyapun capitalist values. The phenomenon of the failure of conventional accounting to meet people's demands for financial information is correct and fair, raise awareness among Muslim intellectuals will need accounting knowledge Islami. Reformulation of the conceptual framework of financial reporting by basing on the principles of truth, honesty and justice becomes very urgent to do. Islam delivered the Prophet Muhammad covers the entire universe which of course include all mankind. This is where the differences between conventional accounting familiar with sharia accounting. Existence of accounting in Islam can be seen from a variety of historical evidence and of the Holy Qur'an. In Surat Al-Baqarah verse 282, discussed issues muamalah. Thus the epistemological aspect of reviews on conventional accounting knowledge is not based on the nature of science that comes from God is revealed through revelation
THE EFFECT OF FINANCIAL DISTRESS, LITIGATION RISK, AND GROWTH OPPORTUNITIES ON ACCOUNTING CONSERVATISM WITH LEVERAGE AS MODERING IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Yusnaini, Yusnaini
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 3 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.557 KB)

Abstract

This study aims to examine and analyse the effect of financial distress, litigation risk, and growth opportunities on accounting conservatism with leverage as a moderating variable. The population in this study were 147 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period, with a purposive sampling technique so that 102 samples were obtained. The data analysis method uses multiple linear regression analysis and interaction testing with the help of the Eviews application program. The results showed that financial distress and litigation risk partially had a positive and significant effect on accounting conservatism, while growth opportunities partially had no effect on accounting conservatism. Simultaneously financial distress, litigation risk, and growth opportunities affect accounting conservatism. Leverage as a moderating variable weakens the relationship of variables, but is not significant in partially moderating the effect of financial distress, litigation risk, and growth opportunities on accounting conservatism in Manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017.
The Role of Ethical Environment in Reducing Escalation of Commitment Bias Wahyudi, Tertiarto; Yusnaini, Yusnaini; Novriansa, Agil
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v4i2.%p

Abstract

Several empirical studies have shown that decision makers tend to experience an escalation of commitment bias, namely a tendency to continue investment projects that are less profitable, even though there is information of the less profitable project performance and that other available alternative investment opportunities are more profitable in the future. This study aims to improve the manager's decision making behavior model by considering the ethical environment as one of the factors that influence investment project evaluation decisions. More specifically, this study empirically examines the ethical environment as a strategy to reduce the tendency for escalation of commitment behavior. This study uses a laboratory experimental method with a 2 x 2 factorial experimental design between subject with adverse selection (present / absent) and ethical environment (strong / weak). The research sample consisted of 246 undergraduate and postgraduate students in Accounting and Management who acted as investment project managers. Based on ANOVA analysis results, it shows that managers who experience adverse selection conditions tend to continue unfavorable projects (conduct escalation of commitment). In addition, the results of this study also show that the tendency of managers to end investment projects that are not profitable for managers who are in a condition of a strong ethical environment will be greater when they experience adverse selection conditions compared to when they do not experience it.
Factors of Using Non-Cash Payments to the Consumption Level of Students in Pematangsiantar City Yerisma Welly; Supitriyani Supitriyani; Yusnaini Yusnaini; Acai Sudirman
Jurnal Bisnis dan Manajemen Vol 7, No 1 (2020): Jurnal Bisnis dan Manajemen Volume 7 Nomor 1 Tahun 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v7i1.4041

Abstract

This study aims to determine the factors of the use of non-cash payments to the consumption levels of Pematangsiantar City students. In this study the level of student consumption as the dependent variable and the factors of using non-cash payments are perceived usefulness, perceivedease of use and perceived trust as independent variables. The population in this study were students of Accounting Department in the seventh semester at STIE Sultan Agung Pematangsiantaras many 167 people. This study used quantitative data in the form of a questionnaire. Data analysis techniques used in this research are classic assumption test, multiple linear regression, determination test, F test and t test.The results showed that the perceived usefulness, perceived ease of use and perceived trust had a positive and significant effect on student consumption levels. This is because students prefer to make any purchases (consumption) using non-cash payments. The benefits of non-cash payments can be used anywhere, easy to carry, more secure and has trust in the accuracy of the transactions made
CUSTOMER ATTITUDE AND INTENTION TOWARD SHARIA-COMPLIANT HOTELS Titin Vegirawati; Yusnaini Yusnaini; Endang Kusdiah Ningsih
Journal of Islamic Monetary Economics and Finance Vol 5 No 3 (2019)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v5i3.1075

Abstract

The purpose of this study is to investigate the effect of customer’s attitudes on costumer intention towards sharia compliant hotel. This hotel arranged to serve customers creatively, based on sharia principles. The dimensions of the customer attitudes variable are customer attitudes of hotel operating, hotel design and hotel finance. This study applied convenience sampling to choose the members of samples. 183 hotel costumers were collected to be respondents. Data used is primary data. These data is collected by distributing questionnaires. This study applied partial least square to analyze data. Partial least square appropriate for small size sample. It also appropriate for communication and behavior research. The results of the study shows that customer attitudes of hotel operating, hotel design and hotel finance influenced customer intentions towards sharia compliant hotel positively and significantly. This moderate effect of customers attitude to their intention indicated that there are other factors that might affect customers intention such as price and hotel position.
Co-Authors Abd. Rasyid Syamsuri Acai Sudirman Afrida, Anggrelia Agil Novriansa Ali Djamhuri Anggi Syuhada Anisa Listya Artib, Shadiqy Aryanto Asfeni Nurullah Asrul Dedy Athallah, Muhammad Fakhri Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Catherine Darma Yanti Dewi, Kencana Diah Fitriani Dian Sri Andriani Dwi Mirani Dwirini Dwirini Dyah Hapsari Ekonugraheni Ermadiani, Ermadiani Erna Safitry Fachri Syafaat Faiza Sabrina Anugrah Febria, Nabila Dwi Fenty Astrina Fenty Fertika Andriana Fortunasari, Fortunasari Fuadah, Luk Luk Ghina Saumalia Gita Insyanawulan Gowon, Muhammad Gozali, Efva Octavina Donata Gunawan, Yakub Hadi Budiman Hakiki, Arista Hamzah, Ruth Samantha Harefa, Tulus HASNI YUSRIANTI Hasni Yusrianti Hera Febria Mavilinda Hidayat, Wahyudi Nur Ichsan Siregar, Muhammad Ika Sasti Ferina, Ika Sasti Inten Meutia Kartasari, Shelly Febriana Kencana Dewi Khamisah, Nur Khatimah, Khusnul Lina Dameria Siregar Lis Djuniar Listya, Anisa Luk Luk Fuadah Lyra Metta Aurellia Meirawati, Eka Meita Rahmawati Mohamad Adam Muhammad Farhan Muhammad Farhan Muhammad Hidayat Muhammad Rafli Gunawan Saputra Nadya Shinta Savira Gunawan Nazari, Esa Cahyani Nilam Kesuma Nilam Kesuma Ningsih, Endang Kusdiah Nur Ainun Nur Aisyah, Putri Nur Khamisah Nurhaliza, Novia Dewi Siti Nurwijayanti Patmawati Patmawati Patmawati Patmawati, Patmawati Praditya, Krisna Pramana Dwi Syahputra Prasetyawati, Tyas Pratiwi, Trie Sartika Putra, Muhammad Aditya Rakha Maulana Ramadhan, Fahmi Indra Randi Randi Relasari, Relasari Retna Mahriani Rohman, Abdul Rusli, Arrum Azzahra Saggaf, Abdullah Saggaf, Abdullah Salsabilla Nadya Chanyesa Sartika Pratiwi, Trie Septiana Rahma Sari Shelly Febriana Kartasari Silvia Arista Siregar, Muhammad Ichsan Sri Maryati Supitriyani, Supitriyani Tertiarto Wahyudi Thania Atika Pratiwi Titin Vegirawati Tulus Harefa Vera Vianna Vicky Rosalia Wahyudi Nur Hidayat Wahyudi Nur Hidayat Wahyudi, Tertiaro Wani Fitriah Wani Welly, Yerisma Widyastuti , Fitria Heny Yanuar Ramadhan Yosi Arianti Yulasteriyani Yulasteriyani Yulia Saftiana YULIA SAFTIANA, YULIA Yuni Ekawarti Yuniwati, Cutyuniwati Yusnidar Yusnidar