bluuebunny/crossref_metadata_2025 huggingface dataset:
Exploring Access as a Process of Adaptation in a Self-Monitoring Perinatal eHealth System: Mixed Methods Study From a Sociomaterial Perspective (Preprint)
Authors: Auxier Jennifer , Savolainen Kaisu T , Bender Miriam , Rahmani Amir M , Sarhaddi Fatemeh , Azimi Iman , Axelin Anna M
Published: January 2023

BACKGROUND

The development and quality assurance of perinatal eHealth self-monitoring systems is an upcoming area of inquiry in health science. Building patient engagement into eHealth development as a core component has potential to guide process evaluation. Access, 1 attribute of patient engagement, is the focus of study here. Access to eHealth self-monitoring programs has the potential to influence pregnancy health and wellness outcomes. Little is known about how pregnant users’ ability to obtain resources is influenced by their own adaptive activities and the mediating activities of eHealth systems during the process of real-world testing of these systems.

OBJECTIVE

Here, we examine the patient engagement process of access occurring during the adaptation of eHealth self-monitoring use from a sociomaterial perspective.

METHODS

In this mixed methods convergent evaluation design, we interviewed women about perceptions of the adaptation process of using an eHealth self-monitoring system. Deductive analysis was conducted guided by the definition of access as an attribute of patient engagement. After initial qualitative and quantitative data collection and analysis, participants were spilt based on their level of use of the eHealth system (physical wear time of self-monitoring device). Content analysis was then conducted according to user group, using a conceptual matrix developed from ontological perspectives of sociomateriality.

RESULTS

Pregnant users’ adaptive activities and the mediation activities of the eHealth system represent a cocreation process that resulted in user group–specific characteristics of accessing and using the system. The high- and low-use groups experienced different personal adaptation and eHealth mediation during this process of cocreation. Differences were noted between high- and low-use groups, with the high-use group giving attention to developing skills in recording and interpreting data and the low-use group discussing the manual adding of activities to the system and how the system worked best for them when they used it in their mother tongue.

CONCLUSIONS

A cocreation process between pregnant users and the eHealth system was identified, illustrating access as a useful core component of perinatal eHealth self-monitoring systems. Researchers and clinicians can observe reasons for why pregnant users access eHealth systems in unique ways based on their personal preferences, habits, and values. Mediation activities of the eHealth system and the different user adaptive activities represent a cocreation process between the users and the eHealth system that is necessary for the personalization of perinatal eHealth systems.
REAKSI PASAR SAHAM INDONESIA TERHADAP INVESTASI TEKNOLOGI INFORMASI BERDASARKAN KARAKTERISTIK INVESTASI TEKNOLOGI INFORMASI DAN PERUSAHAAN
Authors: Nugroho Haryadi Indrianto
Published: January 2023

The rapid development of information technology affects almost every aspect of life, including the business world. Firms vigorously implement the most advanced information technology to improve firm performance.The big question to be answered by this study is whether the investment in information technology really has an impact on the firm. Impact on the firm can be measured through the firm's improved performance, as represented by the increase in the firm’s value. The value of the firm's shares will be adjusted, based on firm characteristics and the characteristics of the investment at the time of the announcement of the investment. The impact of information technology investment will be different in each firm, because every firm has different characteristics.The results of this study indicate that, in general, information technologyinvestment announcements do not have a significant effect on abnormal stock returns. This suggests that for the time being, the decision of investors in Indonesia are not so influenced by information technology investments made by the firm. Investors in Indonesia do not believe that the investment in information technology can provide added value to the firm in the future. However, for information technology investments with particular characteristics, which are made by companies with specific characteristics, can affect stock returns. Interaction effects can give explain variables that moderate the relationship between information technology investment announcements and market reaction.One of the contribution of this study is to provide an overview for managers who intend to invest in information technology. Companies with certain characteristics can leverage these investments as a means to communicate the business strategy to investors, with the aim to enhance shareholder value.
KUALITAS INFORMASI AKUNTANSI SEBELUM DAN SESUDAH KONVERGENSI IFRS DI INDONESIA (Studi Empiris pada Perusahaan Non Keuangan di BEI Periode 2005-2012)
Authors: Nuraini Hafida Istiqomah
Published: January 2023

The purpose of this study is to analyze the difference between the quality of accounting information before and after IFRS convergence in Indonesia. This study is using value relevance, earnings management, and timely loss recognition variables to examine the quality of accounting information.Data that is used in this research are all of companies that listed in IDX except banking and financial sectors at observation period before IFRS (2005-2008) and after IFRS (2009-2012). Tests of this study using multiple linear regression test and wilcoxon signed rank test.The result of this study shows that the application of International Financial Reporting Standards (IFRS) in Indonesia can raise quality of accounting information which is the increase of value relevance and the decrease of earnings management, but on the other hand, IFRS has not effect increase to timely loss recognition.
EVALUATION OF SUCCESSFUL IMPLEMENTATION OF LOCAL FINANCIAL MANAGEMENT INFORMATION SYSTEM (LFMIS) SUTDY AT YOGYAKARTA MUNICIPAL GOVERNMENT
Authors: Hariwibowo Ignatius Novianto
Published: January 2023

This study aimed to evaluate the success of the implementation of the Municipal Government LFMIS in Yogyakarta. LFMIS success will be evaluated using the model of DeLone and McLean (2003) by adding variables to the model hopes to complement the less variable in the model of DeLone and McLean (2003). Cognitive dissonance theory (cognitive dissonance theory) explains that the perception or performance will change to reflect the expectations. In the application of the system, while a system is forced to conform to the requirements, it can degrade the performance of the system for use in a control system can be ignored . In addition, the expectation confirmation theory (expectation confirmation theory) suggests that when expectations match the reality it would appear involvement or support for the implementation of systems that impact on the successful implementation of the system . The results of this study indicate that LFMIS successfully applied in the Municipal Government of Yogyakarta. This was indicated by the net benefits provided LFMIS the municipal government of Yogyakarta.
THE INFLUENCE OF FACTORS IN LOCAL GOVERNMENT FINANCIAL MANAGEMENT ASPECTS TO THE REMAINING BUDGET (SILPA) IN THE CITY OF TARAKAN
Authors: Wanarni Ninuk Sri
Published: January 2023

SiLPA occur almost in every local government in Indonesia. SiLPA may occur due to the realization of revenue targets or exceeding a set budget and actual expenditures that are less than the predetermined budget. The high and low SiLPA not necessarily indicate good performance of the local government concerned. Still needed a deeper study to assess whether SiLPA shown in the LRA is an achievement or otherwise. Several factors must be considered to assess whether SiLPA SiLPA shown in the Statement of Budget Realization is an achievement or otherwise. Several factors must be considered in assessing SiLPA , namely the reform of local government financial management, local government revenue management, local government expenditure management, local government cash management and cash budget, local government asset management, local government debt management and investment, and the management of local government partnerships. These factors are summarized in the overall Local Government Financial Management. This study seeks to uncover the influence of these factors in the area of local government financial management aspects of the SiLPA . The hypothesis is built is that these factors positively influence SiLPA . This research was conducted in the City of Tarakan to sample some employees in SKPD and a financial manager SiLPA largest producer. Analysis of the data in this study using multiple linear regression, with the program SPSS 20. The results of this study indicate that the local government revenue management, local government expenditure management, local government cash management and cash budget, local government asset management, local government debt management and investment, and the management of local government partnerships positive give effect on SiLPA. The reform of local government financial management does not give a positive effect on SiLPA.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN DAN LOYALITAS PELANGGAN PADA BELANJA ONLINE
Authors: Ratih Yan Mayasari Puspita
Published: January 2023

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kepuasan dan loyalitas pelanggan pada belanja online. Teori yang digunakan dalam penelitian ini adalah model penerimaan teknologi (Davis, 1989) dan model kesuksesan sistem informasi (Delone dan McLean, 2003). Penelitian ini menggunakan sampel sebanyak 61 responden. Penyebaran kuesioner dilakukan secara online melalui forum jual beli online. Analisis yang digunakan untuk menguji adalam SEM berbasis varian atau partial least square (PLS). Hasil dari penelitian ini menunjukkan bahwa kualitas layanan, kualitas informasi, kegunaan persepsian dan nilai persepsian berpengaruh positif terhadap kepuasan pelanggan. Selanjutnya kegunaan persepsian, nilai persepsian dan kepuasan pelanggan berpengaruh positif terhadap loyalitas pelanggan. Kepuasan pelanggan merupakan faktor penentu dari terbentuknya loyalitas pelanggan belanja online.
MASIHKAH EASE OF USE ITU RELEVAN DALAM PENERIMAAN TEKNOLOGI BAGI PARA PENGGUNA SISTEM INFORMASI (Pengujian ini dengan menggunakan moderasi)
Authors: Kueniawan Budi
Published: January 2023

Penelitian ini mempunyai tujuan untuk mengetahui masihkah ease of use itu relevan dalam penerimaan teknologi bagi para pengguna sistem informasi. Populasi dalam penelitian ini adalah para pengguna sistem informasi di Indonesia. Data diperoleh dengan cara menyebar kuesioner secara online melalui email dan sosial media. Jumlah responden yang mengisi kuesioner adalah 272, dan yang memenuhi kriteria adalah 261 responden. Kemudian responden juga dikelompokkan menjadi 4 kelompok yaitu kelompok yahoo, gmail, instansi atau perusahaan, dan lainnya. Kuesioner diuji dengan uji reliabilitas dan uji validitas, selanjutnya dilakukan pengujian asumsi klasik yang meliputi uji normalitas data, uji multikolinieritas, dan uji heteroskedastisitas. Kemudian uji hipotesis dilakukan dengan uji koefisien determinasi, uji signifikansi simultan dan uji signifikansi parameter individu. Hasil penelitian menunjukkan bahwa secara keseluruhan ease of use atau variabel kemudahan penggunaan tidak memoderasi pengaruh pemanfaatan sistem informasi terhadap kinerja individu, sehingga ease of use bukan variabel moderasi. Dengan demikian ease of use itu tidak relevan dalam penerimaan teknologi bagi para pengguna sistem informasi.
PENGUJIAN KESUKSESAN IMPLEMENTASI ERP (ENTERPRISE RESOURCE PLANNING) MENGGUNAKAN MODEL DELONE DAN McLEAN PADA PT SARI HUSADA GENERASI MAHARDHIKA
Authors: Rahmi Siti
Published: January 2023

This study aims to testing and obtain empirical evidence implementation of Enterprise Resource Planning (ERP)PT Sari Husada Generasi Mahardhika Yogyakarta using the updated DeLone and McLean model. Delone and McLean model is a model of successful testing of information technology system that are based on processes and causal relationshipof the dimensions of the model. The dimensions of this model are quality system, information quality, system usage, user satisfaction and net benefits.The research method is quantitative method of mail survey methods to company officials who daily use the ERP. This study uses version 2.0 SmartPLS program assitence as a tool to test hypotheses in the study.Based on the results of data analysis, in getting that all constructs in this study has fulfilled the requirements of validity and reliability. Where to terms of validity, the value of loading factor must exceed 0,7 and its reliability requirement given the level of Cronbach’s Alpha above 0,7. Based on the results of hypothesis testing shows there are several hypothesis are supported, such as HI,HI2,H3,H5,H6,H8. And there are also the hypothesis that are not supported, for example H4,H7,H9.
Implementasi Penganggaran Berbasis Kinerja : (Studi Pada Satuan Kerja Pusat Survei Geologi)
Authors: Suprayogi Suprayogi
Published: January 2023

Penelitian ini membahas mengenai Penerapan dan Pelaksanaan Penganggaran Berbasis Kinerja di Pusat Survei Geologi. Materi studi kasus ini terdiri dari proses-proses penganggaran termasuk perencanaan, penerapan, pengukuran dan evaluasi kinerja serta pelaporan. Studi kasus ini menggambarkan kendala-kendala yang dihadapi dalam proses penganggaran, pelaksanaan dan evaluasi.Dengan menggunakan penelitian kualitatif, data diperoleh dengan setting alamiah. Teknik pengumpulan data dilakukan dengan kuesioner, observasi, wawancara dan studi dokumentasi. Hasil pengumpulan data dianalisis dengan metode triangulasi menggunakan paradikma diskriptif. Teori pendekatan yang digunakan untuk mendiskripsikan pemahaman yang mendalam dari proses penganggaran di Pusat Survei Geologi. Hasil dari penelitian ini menunjukkan bahwa secara umum Penganggaran Berbasis Kinerja yang ideal belum tercapai, para pegawai dan pimpinan belum memahami makna Penganggaran Berbasis Kinerja.Ada beberapa kesalahan dalam tahapan proses penganggaran termasuk perencanaan, implementasi, pengukuran dan evaluasi kinerja serta pelaporan. Kurangnya sistem penghargaan dan sangsi, Pengendalian Intern serta etika kerja menjadi penyebab-penyebab permasalahan yang ada.
ANALISIS PRAKTIK MANAJEMEN LABA DAN RELEVANSI NILAI ( VALUE RELEVANCE) SEBELUM DAN SESUDAH PENGADOPSIAN PENUH IFRS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2013)
Authors: Setiawan H Ivan
Published: January 2023

Tujuan utama dari pelaporan keuangan adalah penyediaan informasi. Pelaporan keuangan harus (1) menyediakan informasi yang bermanfaat bagi para investor dan kreditor dan pemakai lain, (2) menyediakan informasi untuk membantu para investor dan pemakai lain, (3) menyediakan informasi tentang sumber daya ekonomik suatu badan usaha, klaim terhadap sumber-sumber tersebut, dan akibat-akibat dari transaksi, kejadian, dan keadaan yang mengubah sumber daya badan usaha dan klaim terhadap sumber daya tersebut. Guna mencapai pelaporan keuangan tersebut diperlukan standar akuntansi yang baik. Standar akuntansi merupakan pedoman yang digunakan untuk mengakomodasi tata cara pelaporan informasi keuangan. Kebutuhan akan standar akuntansi dijawab oleh berdirinya organisasi International Accounting Standard Committee (IASC). IASC kemudian membuat standar akuntansi tunggal yang diharapkan mampu meningkatkan nilai dari pelaporan keuangan yaitu IFRS. Penelitian mengenai efektifitas penerapan IFRS masih tidak konsisten.Penelitian ini bermaksud untuk menganalisis dampak pengapdosian IFRS di Indonesia. IFRS yang dianggap mampu meningkatkan relevansi nilai dan menurunkan praktik manajemen laba masih belum menemukan hasil yang konsisten. Penelitian ini menggunakan sampel semua perusahaan manufaktur yang terdaftar di Indonesia mulai dari tahun 2009-2013 yang berjumlah 388 sampel. Penelitian ini menggunakan metode chow test dan uji beda.Hasil analisis untuk uji hipotesis pertama ini mengindikasikan bahwa tidak ada perbedaan tingkat manajemen pada masa sebelum dan sesudah adopsi IFRS. Hasil analisis untuk hipotesis kedua mengindikasikan bahwa relevansi nilai lebih rendah pada masa sesudah adopsi IFRS dibandingkan dengan masa sebelum adopsi IFRS.
Kualitas Akuntansi, Tertundanya Harga Saham, dan Return Saham Ekspektasian Masa Depan Studi di Indonesia
Authors: Priyono Tryanto Kusumawardana
Published: January 2023

Studi ini meneliti hubungan antara kualitas akuntansi dengan tertundanya harga saham, dan tertundanya harga saham dengan return ekspektasian masa depan. Studi ini menggunakan data saham di Indonesia stock exchange. Sampel menggunakan data perusahaan yang masuk dalam LQ45 dari taun 2009-2013. Terdapat dua hipotesis dalam penelitian ini, Hipotesis yang pertama adalah kualitas akuntansi memiliki hubungan negatif terhadap tertundanya harga saham. Hipotesis yang kedua adalah Komponen kualitas akuntansi, atas tertundanya harga saham memiliki hubungan positif terhadap return saham ekspektasian masa depan.Hasil dari penelitian ini menunjukkan bahwa kualitas akuntansi mempunyai hubungan yang negatif terhadap tertundanya harga saham. Informasi akuntansi yang baru dan relevan terhadap harga suatu saham akan digunakan untuk menganalisis dan menginterpretasi nilai saham yang bersangkutan. Jadi kualitas akuntansi yang baik akan memperkecil tertundanya harga saham. Apabila investor tidak memperoleh infromasi yang cukup berkualitas maka investor akan memerlukan return yang tinggi sebagai kompensasi untuk memegang saham yang diestimasikan beresiko untuk mengalami kerugian tinggi.
STUDI ATAS PENYUSUNAN DAN PENGGUNAAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN MALUKU BARAT DAYA SEBAGAI SEBUAH DAERAH OTONOM BARU
Authors: Tetmilay Sany Heldria
Published: January 2023

Theoretically, financial report has many benefits. However, the phenomenon happened to indicate that the Regional government managing the financial statement is only to comply the terms of legislation. Regional Government has only focuses on getting BPK RI opinion, so that they does not get any advantage from the financial statements.This studyaims to identify andanalyze the level ofunderstanding offinancial managers in MBD Regional District Governmentrelated tothe forminganduse offinancial statements. Data collection techniquesusedisliterature study, documentationand field research.Field researchusedby interviewandobservation.The data obtainedfromthe literature researchandfield researchanalyzed usingqualitativedescriptivemethod. According toMilesandHuberman(1984) inSugiyono(2014: 334) the data analysis process hasdone in threestages: data reduction, data display, and conclusion drawing/verification.The research conducted usingqualitative researchmethodology in designcase studyat MBD Regional District Government. Data analyzedusingthematic analysis. The result showedthat thelevel of understandingoffinancial managementrelated tothe preparationandusingfinancial statementsis still low. This can beseen in theanswers of the resourcewhodo not understand aboutthe preparationandusing offinancial statementsinSKPD. The financial statementshave not beenused effectivelyin thefinancial managementprocess. This caused thelevel of understanding ofthe managementapparatusisstill lowregarding the advantage ofusing thefinancial statements.The analysis alsoshowedthat theencouragement in preparation ofLKPDbasedon the mechanism ofcoerciveisomorphismwhileforming the SKPD financial statementsdrivenby acoerciveisomorphism mechanismandnormativeisomorphism. Encouragementormotivation in use of SKPD financial statements basedon thecoerciveisomorphismmechanism.
PERAN INFORMASI AKUNTANSI SEBAGAI ALAT AKUNTABILITAS INTERNAL, EVALUASI KINERJA KEUANGAN DAN PENGAMBILAN KEPUTUSAN KEUANGAN PADA INSTANSI VERTIKAL PEMERINTAH PUSAT
Authors: Susilo Wakhid
Published: January 2023

The purpose of this study was to examine the influence of the quality of accounting information to internal accountability, the evaluation of financial performance, and financial decision making in the vertical agencies of central government. In further, this study also to determine the cause of the quality of accounting information wasnot so ideal and accounting information has not been used optimally. In addition, the study was detected the cause accounting information has not been used optimally when in the preparation of financial statements requires sources of funds, energy, thoughts, time in large numbers. The sample in this research is a vertical agencies in the city of Yogyakarta, Sleman and Bantul. This study used mixed methods that is a combination of the quantitative methods and qualitative methods with sequential explanatory strategy. Quantitative and qualitative data analysis showed similar results that the accounting information has not been used optimally. Development theory and interpretation of this study were drawn from Mardiasmo opinion, the Government Accounting Standards, and Institutional Isomorphism.
PENGARUH MEKANISME TATA KELOLA TERHADAP PROBABILITAS KEBANGKRUTAN DAN MANAJEMEN LABA (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)
Authors: Nugroho Joko
Published: January 2023

This study aimed to find effect of corporate governance mechanism on probability of bankruptcy and earnings management in manufacturer companies registered in Indonesian Stock Exchange from 2012 to 2013. The populations of study were manufacture companies registered in Indonesian Stock Exchange, while samples were taken by method of purposive sampling. Total samples of this study were 106 companies. Based on the results of testing which had been conducted, it is concluded that institutional ownership had positive effect on earnings management, proportion of independent board of directors had positive effect on probability of bankruptcy, audit tenure had negatif effect on earnings management, and probability of bankruptcy did not effect on correlation between corporate governance and earnings management, but affected earnings management by individually.
PENGKLASTERAN PEMERINTAH DAERAH DI JAWA DAN BALI BERDASARKAN VARIABEL SOSIOEKONOMI (KOMPARASI LAPORAN KEUANGAN DAERAH)
Authors: Baidori Baidori
Published: January 2023

Analysis towards financial statements of a government will be more optimal if itcompared with the similar benchmarking partners. Initiative of the localgovernment benchmarking formation has been done by Ritonga and Priyambodo(2014) through clustering model. This study aims to cluster local government inJava and Bali using K-medoids method, and then compare the clustering resultswith the study results of Priyambodo and Ritonga (2014). This study uses K-medoids method for clustering local government. Data used in this study aresocioeconomic variables contained in the allocation component of DAU. Based onthe data analysis, there were obtained five clusters of municipality and six clustersof district governments. Factor that shows a significant difference in themunicipality cluster is PDRB per capita, while in the district government cluster isthe PAD. The test results towards the criteria of cluster internal quality usingDavies-Bouldin Index (DBI) and the Silhouette index (SI) showed that theclustering results of Priyambodo dan Ritonga (2014) on municipal government isbetter than the results of this study, whereas the result of district governmentclustering in this study is better than the study results of Priyambodo and Ritonga(2014).
Identifikasi Faktor-Faktor yang Menyebabkan Sisa Lebih Perhitungan Anggaran (Studi Kasus pada Pemerintah Kota Yogyakarta dan Pemerintah Kabupaten Kulon Progo)
Authors: Hakim Aziz Rachman
Published: January 2023

The condition of the remains of balance budget (SiLPA) occurs annually in almost local governments (LG). To know the exact factors that cause SiLPA, an in-depth research is needed to be done. The aim of this study was to explore the factors that cause SiLPA in LG of Yogyakarta and Kulon Progo. This was a qualitative research study with multiple-case approach. The data of the study was collected through in-depth interview using purposive sampling and snowball sampling. This study was focused on budgeting and budgeting absorption. The results showed that both LG have similarities in the commitment-budgeting and the central government’s policy. Nevertheless, the both LG have difference in the commitment of expenditure realization, moral hazard of revenue’s target determination, the commitment of the community-will, budgeting conservatism, and political condition.
ANALISIS KESIAPAN MENERAPKAN INTEGRATED REPORTING PADA INDEKS LQ-45
Authors: Adriana Adriana
Published: January 2023

This study provides an analysis related to the appropriateness of annual reports of companies registered at LQ-45 index compared to  Framework. It aims to identify the readiness of the companies to apply integrated reporting. Elements needed to develop further will be also identified. Total of 76 questions are used in this study and referred to Berndt et al. (2014). Secondary data are obtained from annual reports of public companies in 2013 and included in the LQ-45 index per February-July 2014.The results of this study indicate that about 62,22% of companies are quite ready to apply integrated reporting. These companies have the average level of integrated reporting according to  Framework. It also reflects the potency to develop the current reporting. In addition, companies require to evaluate their reporting such as: (1) business model; (2) governance; (3) basis of preparation & presentation and (4) strategy & resource allocation.On the basis of this study, 5 companies are recommended to consider integrated reporting as their reporting model in the future. The companies are SMGR, BMRI, PTBA, ADRO dan BBNI with the highest accodance to  Framework. Those companies also need to consider principles of materiality and conciseness. Other issues can be prioritized to apply integrated reporting include financial and mining sectors.This study gives the understanding of the importance of integrated reporting as corporate reporting model. It can be considered for public companies in Indonesia to apply integrated reporting. Lastly, it can contribute to the development of integrated reporting in Indonesia
PENGARUH DIMENSI NILAI PERSEPSIAN TERHADAP NIAT PERILAKU PENGGUNA; STUDI PADA PENGGUNA FITUR APLIKASI MOBILE BERBAYAR
Authors: Selviana Irna
Published: January 2023

Penelitian ini bertujuan untuk melengkapi penelitian sebelumnya dan menguji model yang mengintegrasikan antara komponen nilai-nilai yang ada dalam Theory Consumption Value dan variabel nilai moneter dalam adopsi teknologi informasi dan komunikasi untuk menjelaskan niat perilaku. Objek penelitian ini adalah masyarakat pengguna fitur aplikasi mobile berbayar. Data dikumpulkan melalui kuisioner online, dari survey online yang dilakukan diperoleh data sebanyak 142 yang kemudian diuji menggunakan statistic deskriptif, uji validitas, uji reliabilitas dan Structural Equation Model (SEM) berbasis varian untuk menguji hipotesis dengan bantuan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa nilai fungsional, nilai sosial, nilai emosional, nilai epistemis, dan nilai moneter berpengaruh positif terhadap nilai persepsian. Nilai persepsian berpengaruh positif terhadap niat untuk menggunakan dan niat untuk memberikan Positive Word of Mouth (PWOM). Penelitian ini juga memverifikasi bahwa nilai persepsian merupakan konstruk yang bersifat multi-dimensional dimana setiap dimensinya memberikan dasar bagi individu dalam membentuk sebuah penilaian yang bersifat menyeluruh untuk proses pengambilan keputusan mengenai niat perilakunya.
ANALISIS PENDANAAN PEMBANGUNAN INFRASTRUKTUR DAERAH DENGAN OBLIGASI DAERAH DAN AVAILABILITY PAYMENT (Studi pada Perluasan Bangunan dan Fasilitas RSUD Wates Kabupaten Kulon Progo)
Authors: Aditiya Roby
Published: January 2023

Pembangunan infrastruktur daerah menjadi kebutuhan dalam meningkatkan pelayanan dan kesejahteraan masyarakat. Nyatanya, tidak semua pemerintah daerah memiliki anggaran untuk memenuhi dana pembangunan infrastruktur. Oleh karena itu, perlu dilakukan kajian alternatif sumber pendanaan pembangunan infrastruktur daerah. Tujuan penelitian ini ialah menganalisis sumber pendanaan optimal untuk pengembangan Rumah Sakit Umum Daerah (RSUD) Wates Kabupaten Kulon Progo dari alternatif obligasi daerah dan availability payment. Selain itu, penelitian ini juga bertujuan menganalisis peluang dan tantangan yang dihadapi Pemerintah Kabupaten Kulon Progo jika ingin menggunakan alternatif pendanaan tersebut. Jenis penelitian ini ialah penelitian kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa diantara alternatif pendanaan obligasi daerah dan availability payment, Pemerintah Kabupaten Kulon Progo sebaiknya memilih pendanaan dengan skema obligasi daerah karena dapat memberikan efisiensi dana sebesar Rp501.710.622.361 dibanding ketika menggunakan sumber dari penerimaan umum APBD dan dapat memberikan efisiensi dana sebesar Rp71.019.098.453 dibanding ketika menggunakan alternatif pendanaan availability payment. Terdapat beberapa peluang dan tantangan yang dihadapi Pemerintah Kabupaten Kulon Progo jika ingin menggunakan alternatif pendanaan tersebut. Peluang tersebut antara lain pengelolaan keuangan Pemerintah Kabupaten Kulon Progo yang sudah baik, adanya peluang pasar yang besar, banyaknya badan usaha yang berpengalaman, serta adanya lembaga-lembaga pendukung. Sedangkan tantangan yang dihadapi antara lain ketergantungan terhadap transfer dari pusat dan provinsi, masih rendahnya kompetensi sumber daya manusia, masih rendahnya pemahaman serta kepercayaan masyarakat dan badan usaha, komitmen dari pimpinan eksekutif dan legislatif, membutuhkan usaha yang ekstra, dan terakhir ialah perlunya perubahan mindset sumber daya manusia.
Evaluasi Pengembangan Indikator Kinerja Studi pada Badan Pusat Statistik (BPS)
Authors: Husaini Husaini
Published: January 2023

This study aims to evaluate the performance indicator development process in BPS; analyze whether BPS’s performance indicators have described its performance; and identify the factors that play a role in the development of BPS’s performance indicators. This study uses a qualitative approach with a case study method, in which the views or opinions of participants are the key to address the existing problems. The results show that the performance indicator development at BPS hasn’t been done well because there are still discrepancies of information, both among the BPS planning documents and with the target performance. BPS’s performance indicators are considered as not describing the designated performance because it is still oriented to the effort, and not the result. The factors that play a role in BPS’s performance indicator development include: management support, technical competence, regulatory demands, statistics development in other countries; whereas the impeding factors are availability of performance data, lack of internal commitment, conflict of interest, and stakeholder’s divergent understanding of official statistics.
PERAN APARAT PENGAWASAN INTERN PEMERINTAH (APIP) DALAM PENGAWASAN PENGELOLAAN ASET TETAP DI KABUPATEN KARANGANYAR
Authors: Kurniawati Estetika Mutiaranisa
Published: January 2023

Penelitian ini bertujuan untuk: 1) mengidentifikasi peran Inspektorat Kabupaten Karanganyar selaku APIP dalam melaksanakan fungsinya sebagai quality assurance dan konsultan terkait pengelolaan aset tetap mulai dari perencanaan, pelaksanaan, dan pelaporan; dan 2) menganalisis penyebab belum optimalnya peran Inspektorat Kabupaten Karanganyar dan kendala yang dihadapi dalam melakukan pengawasan internal terkait pengelolaan aset tetap.Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus yang dilakukan pada Inspektorat Kabupaten Karanganyar. Teknik pengumpulan data yaitu dengan cara wawancara, dokumentasi, dan observasi. Dari hasil analisis data ditemukan bahwa pelaksanaan pengawasan atas pengelolaan aset tetap yang dilakukan oleh Inspektorat Kabupaten Karanganyar belum dilakukan secara maksimal. Pemeriksaan atas pengelolaan aset tetap belum dilakukan secara menyeluruh. Program Kerja Pemeriksaan (PKP) juga belum disusun secara terperinci dan mencakup keseluruhan tahapan kegiatan dalam pengelolaan aset tetap. Pemeriksaan yang dilakukan oleh Inspektorat Kabupaten Karanganyar lebih menekankan pada pemeriksaan reguler dibandingkan dengan bentuk kegiatan pengawasan yang sifatnya pembinaan dan early warning system. Selain itu, jumlah dan kompetensi SDM serta durasi pemeriksaan juga dinilai masih kurang.
EVALUASI IMPLEMENTASI SISTEM PENGUKURAN KINERJA (STUDI PADA DINAS PEKERJAAN UMUM, PERUMAHAN DAN ENERGI SUMBER DAYA MINERAL DIY)
Authors: Ruscitasari Zulfatun
Published: January 2023

Penelitian ini dilatarbelakangi oleh adanya tuntutan untuk meningkatkan akuntabilitas kinerja pemerintah. Permasalahan dalam penelitian ini ialah ketidaksesuaian informasi pada dokumen perencanaan hingga pelaporan di Dinas Pekerjaan Umum, Perumahan dan Energi Sumber Daya Mineral (PUP-ESDM) DIY. Tujuan dari penelitian ini adalah untuk mengevaluasi kesesuaian informasi pada dokumen perencanaan hingga pelaporan, serta mengidentifikasi faktor-faktor pendukung dan penghambat dalam implementasi sistem pengukuran kinerja. Alat analisis yang digunakan dalam penelitian ini meliputi model performance blueprint yang digunakan untuk menganalisis ketepatan indikator yang telah disusun dan analisis tematik untuk data hasil wawancara.Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan sistem pengukuran kinerja dari mulai perencanaan hingga pelaporan Dinas PUP-ESDM DIY belum sepenuhnya menunjukkan kesesuaian informasi. Selain itu, indikator kinerja Dinas PUP-ESDM DIY tahun 2015 telah berorientasi pada manfaat yang diterima masyarakat, namun tahun 2016 masih dalam orientasi penyedia layanan. Faktor-faktor yang menyebabkan permasalahan dalam akuntabilitas kinerja Dinas PUP-ESDM DIY ialah kualitas personil, mutasi pegawai, dan ketersediaan data. Sedangkan yang menjadi faktor pendukung ialah pelatihan, peraturan-peraturan, komitmen pimpinan, ketersediaan sistem informasi, reward dan punishment.
Evaluasi Penerimaan Sistem Teknologi Informasi Branch Delivery System di Kalangan Perbankan dengan Menggunakan Technology Acceptance Model (TAM)
Authors: Cahyaning Enggar Kartika
Published: January 2023

Tujuan dari penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi penerimaan teknologi Branch Delivery System di kalangan perbankan oleh para pegawai Bank XYZ area Yogyakarta dengan menggunakan Technology Acceptance Model (TAM). Variabel yang digunakan dalam penelitian ini adalah Computer Self Efficacy, Perceived Ease of Use, Perceived Usefulness, Perceived Enjoyment, Intention to Use dan Attitute Towards Using. Data yang dikumpulkan menggunakan metode survey. Data dianalisis dengan menggunakan metode Partial Least Square (PLS) yang merupakan metode alternatif dari Structural Equation Model (SEM). Penelitian ini berhasil membuktikan bahwa faktor-faktor yang berpengaruh positif terhada penerimaan Branch Delivery System adalah pengaruh computer self efficacy terhadap perceived usefulness, computer self efficacy terhadap perceived ease of use, perceived usefulness terhadap attitude towards using, perceived ease of use terhadap attitude towards using, perceived ease of use terhadap perceived enjoyment, dan perceived enjoyment terhadap attitude towards using, sedangkan untuk variabel yang terbukti tidak berpengaruh secara signifikan terhadap penggunaan Branch Delivery System adalah computer self efficacy terhadap perceived enjoyment, perceived usefulness terhadap intention to use, perceived ease of use terhadap perceived usefulness dan attitude towards using terhadap intention to use.
Evaluasi Sistem Pengendalian Intern atas Pengelolaan Piutang Pajak Daerah (Studi pada DPPKAD Kabupaten Kendal)
Authors: Nurchasanah Nurchasanah
Published: January 2023

An Internal Control System must be performed by every government agency to provide reasonable assurance that the governance has been implemented as required by the State Financial Regulation. This study aimed to evaluate the Internal Control System implementation of the local tax receivables management in Kendal Regency and identify the weaknesses in its implementation. This research uses a qualitative descriptive method with a case-study strategy. Variables discussed in this research are the implementation of the Internal Control System on the activities of the local tax determination, local tax receivable collection, and local tax receivable reporting. The Internal Control System’s implementation of the local tax receivables management is evaluated by verifying its compliance with the implementation of an adequate Internal Control System based on Government Regulation No. 60, 2008.The implementation of tax receivable management’s internal control, overall is adequate enough, with an assessment results score of 60.53%. The assessment results on tax determination and tax receivables collection activities is still inadequate, where the score for both is 58.92%. On the activities of local tax receivable reporting , implementation of internal control is sufficient, with an assessment score of 63.76%. The lack of commitment on competence, inadequate of formal directions, the lack of human resources, and lack of socialization about the implementation of the Internal Control System are some of the weaknesses identified in this research.
EVALUASI SISTEM PENGUKURAN KINERJA RUMAH SAKIT (Studi Pada RSUD KARDINAH Tegal)
Authors: Purwitasari Elisa
Published: January 2023

Tujuan dari penelitian ini untuk menjelaskan kesesuaian informasi dalam Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) RSUD Kardinah Tegal dan menguji indikator kinerja RSUD Kardinah dengan pendekatan OPM&M menggunakan alat bantu berfikir logis dengan cetak biru kinerja (Performance Blueprint). Analisis ini menggunakan model yang terdiri dari analisis logic model dan four quadrant analysis dalam mengevaluasi implementasi sistem SAKIP RSUD Kardinah Tegal.Analisis logic model dilakukan untuk melihat kesesuaian informasi dokumen perencanaan hingga pelaporan yang terdiri dari RENSTRA, RENJA, Ketetapan Kinerja, dan LAKIP. Four Quadrant Analysis dilakukan dalam menguji indikator kinerja dengan mendesain peta indikator yang akan menunjukkan indikator kinerja RSUD Kardinah Tegal berada dalam katagori upaya (kuantitas/kualitas) atau hasil (kuantitas/kualitas). Metode penelitian dilakukan dengan menganalisis data dan wawancara sebagai alat untuk penambahan informasi. Selanjutnya dari hasil evaluasi, dibuatlah suatu kesimpulan dengan menunjukkan keterbatasan yang ada dan memberikan saran-saran perbaikan kepada pihak RSUD Kardinah Tegal.Hasil penelitian menunjukkan bahwa belum sepenuhnya menunjukkan kesesuaian informasi antara dokumen SAKIP. Hasil dari four quadrant analysis menunjukkan bahwa indikator kinerja RSUD Kardinah Tegal masih berorientasi pada kualitas dari upaya dalam memberikan pelayanan (service delivery outcomes) dan belum berbasis pada hasil (community outcomes).
Patriarchal structure and place of Women in Angami Society: In the Select Novel
Authors: Reshika T , Saranya Dr. P
Published: January 2023

Gender discrimination against women within the matriarchy and patriarchy plays a pivotal role in the protagonist's life in the select novel. This paper examines the protagonist's journey as seen in Easterine Kire's A Terrible Matriarchy, and also aims to expose patriarchy for what it is. Kire gives a critical insight into how girls are raised and groomed to be submissive wives. Women's subordination in tribal communities is one of the key themes explored in this novel. As the Angami society is a dominant patriarchal society, this work shows how unfair the matriarchy is to women. This paper focuses on how a matriarch becomes an ardent defender of patriarchy.
Hydroponic production of the medicinal plants Arnica (Arnica montana L) and Toronjil (Agastache mexicana) under greenhouse conditions
Authors: Nava Miguel Alberto Gutiérrez , Espinosa Octavio Alberto Reyes , Mendoza Benjamín Darío Sánchez , Patiño Isaac Casas , Vargas Nubia Denisse Nieto , Castillo Saharaim Joseline Montiel , López Mara Eugenia Durán , Oca Hannia Beatriz Barbosa Montes de , Martínez Gabriela Adriana Martínez , Duarte Angélica Castañeda , Gómez Rosa Estela López , Piceno Yolanda García
Published: January 2023

For the treatment of chronic-degenerative diseases, the use of medicinal plants is an attractive alternative compared to traditional pharmaceutical drugs, the supply of this type of plants occurs in most cases by collection in the wild. Hence, the information available on hydroponic production for these plant inputs is scarce and little is known about their development under optimal and ideal conditions, different from their wild condition. The objective of the research was to evaluate the growth of Arnica (Arnica montana L) and Toronjil (Agastache mexicana) produced hydroponically under greenhouse conditions, for which two crops were managed, one with treatment and the other without it as a control, the first with hydroponics (inorganic substrate with nutrient solution) and the second, with organic substrate without adding nutrients. The experimental design was completely randomized with five repetition cycles per treatment. It was statistically proven that hydroponic production positively affected plant growth. In both cases, Arnica and Lemon Balm increased their growth and mass compared to the control by 36.5% and 38.4% respectively, the variables of dry and fresh weight followed a similar trend, being favored by the hydroponic culture with respect to the control; On the other hand, the yield of dry extract from a 20.0% tincture for both species were very similar in percentage terms, being slightly higher for plants produced hydroponically.
Scientific Report of Action Research in Developing English Speaking Skills of Intermediate Level Learners
Authors: Sirojidinovna Ubaydullayeva Nilufar , Jusupovich Jusupov Makhambet
Published: January 2023

Abstract: When one was asked about competence in other languages it would certainly sound odd to be questioned “How many languages do you write?” A question such as “How many languages can you understand (or read)?” makes more sense, but usual question is “How many languages do you speak?” Speaking is the main skill by which a language acquired. These action research aims to develop speaking skills of intermediate level learners, who cannot catch up in speaking English with their peers during extra lessons. Based on interviews carried out to get initial data on the speaking skills, it was found out that the students had problems in speaking due to low listening skills and poor comprehension which in turn made the learners felt unconfident to speak. To help the learners, task-based learning was adapted through an action research in nine (three week) additional classes. Five learners participated in this study. The data were taken from the results of the pre-test to post-test, interview, and observations. The findings show that the use of task-based learning can help learners improve their speaking skills of four indicators assessed: listening skill, vocabulary, grammar and comprehension.
Adaptation of College Life, Nursing Professionalism and Career Identity in Nursing Students: focused on Alternative Clinical Practicum
Authors:   Korean Association For Learner-Centered Curriculum And Instruction, Shin Eun Ju
Published: January 2023

Objectives The purpose of this study was to verify the adaptation of college life, nursing professionalism and career identity in nursing students on alternative clinical practicum.
Methods The subjects of this study were 257 nursing students in fourth grades located in J province, and data were collected using self-administered questionnaires. To analyse the data, Cronbach's α, t-test, ANOVA, Pearson correlation, Scheffe test were used with an SPSS 20.0 program.
Results Mean score of subjects was 3.49 adaptation of college life score, 3.56 nursing professionalism score and 2.38 career identity score. Adaptation of college life showed a significant difference in satisfaction with nursing as a major. Nursing professionalism showed a significant difference in application motivation and satisfaction with nursing as a major. Career identity showed a significant difference in application motivation, school life and satisfaction with nursing as a major. Adaptation of college life, nursing professionalism and career identity had significant positive correlations.
Conclusions As a result of this study, the adaptation of college life, nursing professionalism, and career identity of the subjects who underwent alternative clinical practicum were rather low. Also, the better students adapt to college life, the higher their nursing professionalism and sense of career identity will be so it is expected that this study will be used as a basis for establishing measures to improve nursing students' college life adaptation and to enhance nursing professionalism and career identity.
Classifying Latent Profiles of Career Motivation based on Self-Determination Theory for University Students and Differences in Career Adaptation and Job Search Burnout by the Profiles
Authors:   Korean Association For Learner-Centered Curriculum And Instruction, Jung Eunkyo
Published: January 2023

Objectives This study aimed to classify latent profiles of career motivation based on self-determination theory for university students and verify differences in career adaptation and job search burnout by the profiles in South Korea.
Methods The survey data of 683 university students in Seoul, Korea, were analyzed in the study. Latent profile analysis was conducted to classify latent profiles of career motivation, and one-way multivariate analysis was conducted to verify the differences in career adaptation and job search burn out by the profiles.
Results Career motivation were classified into three types of profiles which were ‘normal’, ‘self-determined’, and ‘non self-determined’. Career adaptation was significantly higher in the order of ‘self-determined’ type, ‘normal’ type, and ‘non self-determined’ type, while job burnout was significantly higher in the order of ‘non self-determined’ type, ‘normal’ type, and ‘self-determined’ type.
Conclusions The ‘self-determined’ type was found to be a desirable type with the highest career adaptability and lowest job search burnout. It is necessary to find ways to increase self-determined career motivation in career field for career development of university students.
Development and Application of Educational Program for Cultivation of Copyright Basic Knowledge: Focusing on Second-year Commercial High School Class case in Seoul
Authors:   Korean Association For Learner-Centered Curriculum And Instruction, Kim HaeWon , Park GaNa
Published: January 2023

Objectives The purpose of this study is to develop a copyright education program that can be run in a commercial high school.
Methods We checked the current level of awareness, knowledge and attitude toward copyright among second-year students of A commercial high school in Seoul. After analyzing copyright education needs, based on the existing copyright education program, an education program suitable for application in social studies of commercial high school was developed. To conduct program, we selected four classes in second grade of A commercial high school as research subjects and used the procedures of the formative research method. The program was designed and developed according to the instructional design model through the iterative review process of student feedback, peer teacher feedback and self feedback.
Results We Developed a lesson for 4 hours that mixes lecture-style and student-participation classes. and the contents of the class were included interests and attitudes toward copyright protection, understanding of copyright, methods of using copyright, and methods of solving problems.
Conclusions This research is significant in developing a customized educational program that is not reflected in existing copyright educational programs.