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Journal : Journal of Applied Business and Technology

The Impact of Government Accounting Standards Implementation, Internal Control Systems, and Human Resource Competence on Regional Financial Report Quality Yenni, Elfita; Junaedi, Achmad Tavip; Wijaya, Evelyn
Journal of Applied Business and Technology Vol. 5 No. 3 (2024): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v5i3.182

Abstract

This study introduces a comprehensive model that simultaneously investigates the interplay of Government Accounting Standards Implementation, Internal Control Systems, and Human Resource Competence in determining regional financial report quality. This study employs a quantitative research design. The sample size for this study is 96 respondents, meeting the minimum requirement for Structural Equation Modeling (SEM) analysis. Only human resource competence can improve regional financial report quality. These findings align with Agency Theory, emphasizing that competent agents (human resources) are critical for reducing information asymmetry and improving financial reporting. They also connect to Institutional Theory, illustrating that formal systems like GAS and ICS require human agency to operationalize institutional norms effectively. Finally, the results support Resource-Based Theory (RBT), highlighting HRC as a strategic resource that drives organizational success in financial reporting. Future studies should explore the impact of external audits, political stability, and organizational culture on financial report quality.
THE INFLUENCE OF PRICE, PROMOTION, LOCATION, AND SERVICESCAPE ON CUSTOMER SATISFACTION IN PEKANBARU HOLIDAY HOTEL Wijaya, Evelyn; Purba, Ade Wijaya
Journal of Applied Business and Technology Vol. 2 No. 1 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.397 KB) | DOI: 10.35145/jabt.v2i1.61

Abstract

The rapid growth in the service sector in this globalization era has caused intense competition in the service sector. Hotel is a company engaged in services which is currently experiencing quite rapid growth. The problem that arises in this study is the instability of the number of Holiday Hotel visitors in recent years. This study aims to determine the effect of price, promotion, location, and servicescape on customer satisfaction on Holiday Hotels. The study population was all Holiday Hotel consumers with a total sample of 150 respondents. The analysis technique used is to use multiple linear regression analysis method using the t test and F test for hypothesis testing. The results of the study stated that the variable price, promotion, and servicescape had a significant positive effect on customer satisfaction, in contrast to location variables that did not significantly influence customer satisfaction.
Motivation, Organizational Culture, and Organizational Commitment on Job Satisfaction and Teacher Performance at State Junior High School, Bangko Rokan Hilir, Riau Kersiati; Wijaya, Evelyn; Sudarno
Journal of Applied Business and Technology Vol. 4 No. 1 (2023): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v4i1.120

Abstract

This study aims to analyze the effect of motivation, organizational culture, and commitment on job satisfaction and teacher performance at SMP Negeri BangkoRohil, Riau. This study took a sample of 78 civil servant teachers at SMP Negeri Bangko District, Rohil, Riau. Data were collected by using a questionnaire or questionnaire and then statistically analyzed using smart PLS. The results of the hypothesis test state that work motivation have a positive and significant effect on job satisfaction but is not significant positive on teacher performance, organizational culture has a positive and significant effect on job satisfaction but is negative and not significant on teacher performance, organizational commitment has a positive and insignificant effect on teacher performance. But job satisfaction is negative and not significant on teacher performance, then job satisfaction has a positive and significant effect on teacher performance at SMP Negeri Bangko, Rohil District.