NOV-DEC 2021

Nov - Dec 2021 Volume 37 Issue 06

1. WORK ENVIRONMENT ON PERFORMANCE THROUGH EMPLOYEE JOB SATISFACTION

Authors: YULIAR BASTIAN KURNIANTO, PURNAMIE TITISARI and NOVI PUSPITASARI

Abstract

Background: This study aims to determine the role of job satisfaction in mediating work environment on performance of the educational staff employment at a university in jember. Materials and Methods: This research is an explanatory quantitative research with a sample of 243 respondents and the method of data analysis using Path Analysis with SPSS 20 software. Results: Based on the Path Analysis, the result of the study were the work environment had a positive and significant effect on job satisfaction as seen from the positive path coefficient of 0.406 with a significance value (p) of 0.000 smaller than the required significance level (α) of 0.05, work environment had a positive and significant effect on performance as seen from the positive path coefficient of 0.211 with a significance value (p) of 0.001 smaller than the required significance level (α) of 0.05, and job satisfaction had a significant positive effect on the performance of the educational staff employment as seen from the positive path coefficient of 0.423 with a significance value (p) of 0.000 smaller than the required significance level (α) of 0.05. Conclusion: This shows that the perceptions of the educational staff employment about the work environment are getting better, it will increase job satisfaction, this also shows that the more conducive the work environment is, it can improve the performance of education personnel at the university and this also shows that the higher the job satisfaction is automatically the performance of education personnel will increase.

Keyword: Work Environment; Job Satisfaction; Performance.

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2. THE FACTORS THAT INFLUENCE CUSTOMER’S PERCEPTION IN USING CASH TRANSACTION AND CASHLESS TRANSACTION IN PT. BANK CENTRAL ASIA, TBK SE-KARISIDENAN BESUKI

Authors: FAJAR RAHAYU PURBANINGTYAS, IMAM SUROSO and DEASY WULANDARI

Abstract

The appearance of cashless payments is a component of the new regulations by Bank Indonesia, for example, e money is expected to maximize and increase the people's purchasing activity that will increase the economics matters in Indonesia. The cashless payment method is designed to be more comfortable to use. Not only by swiping the card, currently some cashless payment methods only require a tap system such as I-Saku, Dana, OVO, T-Cash, Flazz, Brizzi, Sakuku and so on. Many studies have been conducted for examining customers' decisions to choose cashless transactions. However, some things have not shown success and there are research gaps. The results of this study have a major effect on the assessment of customer decisions to choose cashless transactions. PT. BCA, Tbk tries to study customer behavior in choosing cashless transactions. This decision making is based on existing theories. Even PT. BCA, Tbk can also find out the most dominant factor in a customer's decision to use cashless transactions.

Keywords: Digital Generaion, Customer Perception, Cashless transaction

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3. FACTORS AFFECTING CONSUMER ATTITUDES TOWARDS ONLINE SHOPPING

Authors: THEVARANJAN DINESH

Abstract

The major aim of the research paper is to find out the factors affecting customer attitudes toward online shopping in Sri Lanka. Primary data has been collected from the Sri Lankan shoppers who used websites to purchase goods or services over the internet through online catalog retailers that provide a large variety of items for their selection within the last one-year period (2020). The convenience sampling method was employed for the data collection process using an online survey and obtained 340 responses from online customers. The collected data were examined using factor analysis, structural model analysis, t-test, and Analysis of variance (ANOVA). The results imply that trust and perceived website image have a direct positive influence on attitude while relative advantage and perceived website reputation have indirect positive influences on the attitude toward online shopping. There were no significant differences in the attitudes toward online shopping across the districts. Married customers have a more positive attitude than unmarried customers. Several insights for these influences and differences were discussed.

Keywords – Attitude, online shopping, trust, website image, website reputation, relative advantage

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4. THE ROLES OF COUNTRY OF ORIGIN CELLULAR PHONE BRAND PREFERENCE

Authors: SUDIRMAN ZAID, RAHMAT MADJID, ALIDA PALILATI, WAHYUNIATI HAMID AND JUHARSAH

Abstract

The competition for Indonesian cellular phone market share is growingly fiercer. The localbrands enjoyed short-term moments of popularity, taken latter by Chinese counterparts. Thoughthey blew local brands, they could be seen as coming from the same region. Intrigued by issue ofidentity, the study attempts to explore the role of country of origin, price, and innovation.Country of origin is represented by examination of country of origin’s identity concern effect oncountry of origin consideration. Price is represented by examination of perceived price effect andbrand preference. Innovation is represented by examination of challenging innovation effect onbrand preference. It is also interested in examining the moderating roles of perceived price andchallenging innovation on the effect of country of origin consideration on brand preference. Itattempts to relate social identity theory to self expansion theory to arrive at brand preference. Itwould perform content and face validity for new constructs. It applies Malhotra’s formula forsample size. New constructs and complex model justifies PLS tool application for data analysis.The results should be that all hypothesized relationships significant, except that of country oforigin’s identity concern on country of origin consideration. Perceived price and challenginginnovation should have moderating roles on country of origin consideration effect on brandpreference. It shows that local brands really make Indonesian people proud, but benefits comesas first to consider in technology-related product purchasing.

Keywords: Identity Concern;Consideration; ChallengingInnovation; Price Innovation; Brand Preference.

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5. MANAGEMENT CONTROL SYSTEMS IN BANKING SECTOR OF NEPAL

Authors: JITENDRA PRASAD UPADHYAY (PH D)

Abstract

Purpose – The purpose of this study is to examine whether the mechanisms of MCS have been adequately developed and applied in the Nepalese banking sectors or not. Design/Methods/Approach – Descriptive and analytical research designs have been used for the study. Primary data has been collected through the questionnaires using convenience and judgmental sampling from the Nepalese commercial banks. Questionnaires have been developed in five scales while mean, standard deviation, coefficient of variation, correlation and factor analysis have been used as tools. Cronbach’s alpha test has been done to test the reliability of the data. Findings – All the commercial banks have adequately developed and applied the mechanisms of MCS. Similarly, of them have considered the mechanisms of MCS to be equally important. Research limitations and implications - Only eight mechanisms of MCS, i.e. TQM, TBM, ABC, BSC, BM, RE, SVA and CIP have been used. There are other mechanisms of MCS also which other researchers can use in the future.

Keywords: Management Control Systems

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Accountancy Business and the Public Interest

Accountancy Business and the Public Interest

Nov - Dec 2021 Volume 37 Issue 06