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All Journal JURNAL SISTEM INFORMASI BISNIS JAKPI
Dewangga, Anak Agung Bagus Dharma Putra
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Computer Science & IT Economics, Econometrics & Finance Environmental Science Social Sciences

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Integrasi Model DeLone & McLean, UTAUT, dan HOT-Fit untuk Menilai Keberhasilan dan Keberterimaan Aplikasi LPD Mobile di Bali Dewangga, Anak Agung Bagus Dharma Putra; Ariyanto, Dodik; Wirakusuma, Made Gede; Sujana, I Ketut
Jurnal Sistem Informasi Bisnis Vol 15, No 1 (2025): Volume 15 Number 1 Year 2025
Publisher : Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/vol15iss1pp34-44

Abstract

Transparency challenges faced by Village Credit Institutions (LPDs) in Bali pose a significant risk to the future reputation of these institutions. In response to this challenge, LPDs introduced the LPD Mobile application to improve operational transparency. However, not all LPDs in Bali have yet implemented this system, so an in-depth analysis is needed to assess the extent of its success and acceptance from a user perspective. The integrated model used in this study is a combination of the DeLone & McLean, UTAUT, and HOT-Fit models with the addition of one moderating variable, namely education level, with the aim of identifying key factors that influence the success and acceptance of LPD Mobile. Through hypothesis testing using Partial Least Squares Structural Equation Modelling (PLS-SEM) method on 384 customers in 106 LPDs, all hypotheses were supported and the study found that education level, as a moderator variable, strengthens the influence of human factors on behavioral intentions. Technological factors emerged as the most influential on user satisfaction, while organizational factors showed a lesser impact on behavioral intentions. This integrated model successfully dissect the elements that influence the success and acceptance of LPD Mobile adoption in Bali. The results of this study can be used by LPDs in Bali to plan the direction of LPD development towards technological aspects, while future studies can explore this conceptual framework in different regions or countries with different microfinance institutions, organizational maturity levels, and cultural contexts, thus providing new insights into the flexibility and generalisability of this model.
MENGUNGKAP HUBUNGAN KONTINGENSI: SYSTEMATIC LITERATURE REVIEW ATAS DAMPAK PENGUNGKAPAN CSR TERHADAP PROFITABILITAS PERUSAHAAN Dewangga, Anak Agung Bagus Dharma Putra; Mintara, I Gede Nata
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6605

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Corporate Social Responsibility (CSR) terhadap profitabilitas perusahaan melalui systematic literature review (SLR). Metode penelitian mengikuti kerangka PICOS dengan menganalisis 32 artikel empiris terpilih dari periode 2021-2025 yang diidentifikasi melalui Google Scholar dan Publish or Perish. Hasil sintesis menunjukkan bahwa mayoritas studi (≈70%) mendukung pengaruh positif signifikan pengungkapan CSR terhadap profitabilitas (diukur dengan ROA, ROE, NPM), yang konsisten dengan teori signaling dan stakeholder. Namun, ditemukan inkonsistensi empiris yang signifikan, di mana beberapa penelitian melaporkan hubungan negatif atau tidak signifikan, khususnya dalam konteks spesifik seperti masa pandemi. Simpulan utama mengungkap bahwa hubungan CSR-profitabilitas bersifat kontinjensi dan tidak langsung, yang kekuatan dan arahnya sangat dimoderasi oleh faktor kontekstual seperti tata kelola perusahaan, struktur kepemilikan, leverage, dan karakteristik industri. Implikasinya, strategi CSR perlu dirancang dan dikomunikasikan dengan mempertimbangkan variabel situasional perusahaan untuk mengoptimalkan dampak ekonominya.
Co-Authors DODIK ARIYANTO I Ketut Sujana Made Gede Wirakusuma Mintara, I Gede Nata