Vol 9 Issue 1 April 2021-September 2021

Abstract: Technological developments have an impact on the use of accounting information systems that are used to manage data into information. The purpose of this study was to find out and obtain empirical evidence regarding the effect of personal technique ability, technological sophistication, and user participation on the performance of accounting information systems. The population of this research is all LPD employees in Sawan District. The sampling technique used purposive sampling so that the total sample of respondents was 56 employees. The respondents of this study were the head of the LPD, the teller section, the credit department, and the bookkeeping department who already used computer-based AIS. The analysis technique used is multiple linear regression analysis. The results of this study indicate that personal technique ability, technological sophistication, and user participation have a positive and significant effect on the performance of accounting information systems at LPDs in Sawan District. This is supported by the Technology Acceptance Model (TAM) and Theory of Reasoned Action (TRA) which explain that the presence of personal technical capabilities, technological sophistication, and user participation can provide convenience and benefit for the performance of accounting information systems in LPD Sawan District.

Keywords: Personal Technique Ability; Technological Sophistication; User Participation; AIS Performance.

Title: THE EFFECT OF PERSONAL TECHNIQUE CAPABILITIES, TECHNOLOGICAL ADVANCEMENT, AND USER PARTICIPATION ON ACCOUNTING INFORMATION SYSTEM PERFORMANCE

Author: Luh Asri Eka Dewi, Henny Triyana Hasibuan

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: Describing his Three Dichotomies Model of Marketing, Hunt (1971c) introduces the nonprofit sector/for-profit sector as one of the dichotomies observed in the marketing discipline. However, nonprofit organizations now days adopt a great deal of for-profit marketing objectives and strategies in order to achieve sustainability and establish a competitive advantage. The formation of social alliances or the competition process among agencies in mixed-form markets create a reality, where issues of interest, traditionally for for-profit firms, may be of equal interest for nonprofits. It seems the profit criterion may not be a criterion at all in distinguishing nonprofits from for-profits. After a careful examination of Hunt and Morgan’s (1997) Resource-Advantage Theory from a nonprofit perspective, the author came to the conclusion that several claims the theory makes do not fit with contemporary nonprofit organizations and the way they operate in either national or international markets. Questions arise not only for the description of the process of competition, but also for the environmental factors that influence that process. We concluded that the R-A theory has little explanatory power for nonprofit agencies, and, as result, it cannot claim to be a general theory of competition. This study proposes a new approach to competition for nonprofits around competence- based theory, financial sustainability and the formation of social capital.

Keywords: competition theory, nonprofit sector, social alliances, competence-based theory, resource-advantage theory, three dichotomies model.

Title: Competition Theory and Nonprofit Organizations

Author: Athanassios Strigas

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The capital structure is a comparison between long-term debt and equity. The capital structure in a company generally consists of two components, such as foreign capital and own capital. To find out what can affect the capital structure, several factors need to be considered, such as profitability, business risk, sales growth, and company size. This study aims to determine the effect of profitability, business risk, sales growth, and company size on the capital structure of the food and beverage sub-sector manufacturing companies listed on the IDX for the 2017-2019 period. This research was conducted on the IDX using a sample of 17 companies obtained based on purposive sampling method and the data were analyzed using multiple linear regression analysis techniques. Based on the analysis, it was found that profitability and firm size had no effect on capital structure, while business risk and sales growth had an effect on the capital structure of the food and beverage sub-sector manufacturing companies listed on the IDX.

Keywords: Profitability, Business Risk, Sales Growth, Company Size, Capital Structure.

Title: The Effect of Profitability, Business Risk, Sales Growth, and Company Size on Capital Structure

Author: Muhammad Fakhri Ardiana, I Gde Kajeng Baskara

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The purpose of this study was to determine the effect of the effectiveness of the application of accounting information systems, emotional intelligence, work culture, and perceived usefulness on the performance of users of accounting information systems in the Savings and Loans Cooperative, Tabanan District. The research method used in this study is a quantitative approach in the form of associative causality. This research was conducted in 28 Savings and Loan Cooperatives in Tabanan District that already use electronic data processing. This study uses a sampling method with purposive sampling, namely a sampling technique with certain considerations/criteria. The number of samples used were 84 employees of the Savings and Loans Cooperative. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it was found that the effectiveness of the application of accounting information systems, work culture and perceived usefulness had a positive effect on the performance of users of accounting information systems, while emotional intelligence had no effect on the performance of users of accounting information systems in the Savings and Loans Cooperative, Tabanan District.

Keywords: accounting information system, emotional intelligence, work culture, perceived usefulness, performance of users of accounting information systems.

Title: FACTORS THAT IMPACT THE PERFORMANCE OF ACCOUNTING INFORMATION SYSTEM USERS IN SAVING AND LOAN COOPERATIVES IN TABANAN DISTRICT

Author: Ariska Gayatri Darma Putri, I Dewa Nyoman Wiratmaja

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: Financial institutions such as banks make an important contribution to economic development, where banks act as intermediary institutions between parties who need funds and those who have funds. Given the importance of the role and function of banking in the economy, banks need to maintain their business continuity so that banks are forced to implement a bank soundness rating system. Profitability is one of the indicators in assessing the soundness of a bank. This research design uses a quantitative approach in the form of associative. This research was conducted on banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The population used were all banking sub-sector companies listed on the Indonesia Stock Exchange from 2016-2020, the selection of this research sample was based on a non-probability approach using the purposive sampling method. The results show that the Loan Distribution Rate has a positive effect on profitability, BI Rate affects the relationship between the Loan Distribution Rate and profitability.

Keywords: Credit Distribution with Profitability, BI Rate.

Title: The Effect of Loan Distribution Rate on Profitability with Bank Central Indonesia Interest Rates (BI Rate) as Moderating Variable

Author: Ni Made Yurika Natasya Praba Ningrum, I Dewa Gede Dharma Suputra

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The purpose of this study was to determine the effect of information technology sophistication, the participation of information system users, and the role of internal supervisors on the effectiveness of accounting information systems. This research was conducted at the Village Credit Institution (VCI) in Marga Sub-district which has implemented AIS. The sample used was 36 respondents, with a purposive sampling technique. Analysis of the data used in this study using multiple linear regression. The results of this study indicate that the sophistication of information technology, participation in using information systems, and the role of internal supervisors have a positive effect on the effectiveness of accounting information systems.

Keywords: Information Technology Sophistication, Users Participation, Internal Supervisors, Effectiveness of Accounting Information Systems.

Title: The Effect of Information Technology Sophistication, Users Participation and Internal Supervisors on the Effectiveness of the Accounting Information System

Author: Ni Made Intan Witari, Gede Juliarsa

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: This study aims to obtain empirical evidence regarding the effect of accounting software and e-commerce on the performance of medium-sized enterprises in Badung Regency. This study focuses on the effect of accounting software and e-commerce on company performance. Software is one of the components of an accounting information system. Software is a program or collection of programs that enables hardware to process data. E-commerce is the process of buying, selling, transferring, or exchanging products, services, or information through com

Abstract: This study aims to determine the effect of taxpayer awareness and tax sanctions on taxpayer compliance by conducting empirical testing. This research was conducted at the Office of the Regional Revenue Agency/ Pasedahan Agung, Badung Regency. The entire population is used as a research sample of 51 taxpayers. Data collection was done by using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results showed that taxpayer awareness had no effect on taxpayer compliance of boarding house hotels. On the other hand, tax sanctions have a significant positive effect on taxpayer compliance with boarding houses.

Keywords: Taxpayer Awareness; Tax Sanctions; Taxpayer Compliance.

Title: The Effect of Taxpayer Awareness and Tax Sanctions on Hotel Taxpayer Compliance (Study on the Taxpayer of the Boarding House Hotel in South Kuta District)

Autor: Felisia Metanoia, Ni Luh Supadmi

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: Job satisfaction is an employee's feeling of his job in an organization including feelings of satisfaction or not that come from the results of employee interactions with their work environment and employee assessments of their work. This study aims to determine the effect of ethical leadership on job satisfaction mediated by self-efficacy. This research was conducted at PT. Eco Ego Store Bali. This study used a sample of 37 employees, with a saturated sampling method. The analysis technique used in this research is path analysis. The results of this study found that ethical leadership has a positive and significant effect on job satisfaction. Ethical leadership has a positive and significant effect on self-efficacy. Self-efficacy has a positive and significant effect on job satisfaction. Self-efficacy mediates ethical leadership on job satisfaction. Several efforts to increase job satisfaction at PT. Eco Ego Store Bali is to improve existing work facilities to make employees more comfortable, increase the attitude of company leaders who want to care about the welfare of the community around the company, provide employees to work for a long time at certain times to foster employee self-efficacy so that they can increase job satisfaction.

Keywords: Ethical Leadership, Job Satisfaction, Self-efficacy.

Title: The Effect of Ethical Leadership on Job Satisfaction Mediated by Self Efficacy at PT. Eco Ego Store Bali

Author: Garbyiel Oicherio Marino Akharisdei Siagian, Anak Agung Ayu Sriathi

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: Leadership is a responsibility with accomplishment toward the task and involvement with the teams preparing and guiding the team members to take on the same line of insight, vision, and achievement. The paper aims to explain how leadership is different from management, and how leadership is more focused on the vision compared to the manager's scope in the organization processes. Leadership uses the opportunities by capitalizing on the work. Mangers work on business implementation and decision-making. Leadership involves organizing and mobilizing the teams to achieve the desired task. Though the leaders and managers work very closely the differences vary on taking the responsibilities to lead the team forward for accomplishment. Managers can be good leaders when properly trained and provided the opportunity to achieve the ability to communicate, motivate and inspire the team members.

Keywords: Leadership, Leadership styles, Management, Business Management, Team management, Leaders.

Title: The Comparison of Leadership and Management in the Businesses and Organizations

Author: Bharath Kumar Reddy Chinta

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: This study aims to determine the role of brand image in mediating the influence of electronic word of mouth on repurchase intention of Starbucks Coffee in Badung Regency. The population in this study were all Starbucks Coffee customers in Badung Regency who had made purchases at Starbucks Coffee. The sample size used was 100 respondents using purposive sampling method. Data collection was carried out by distributing questionnaires online. The data obtained were analyzed using path analysis techniques. The results of the research that have been conducted show the following results: 1) electronic word of mouth has a positive and significant effect on repurchase intention. 2) electronic word of mouth has a positive and significant effect on brand image. 3) brand image has a significant positive effect on repurchase intention. 4) brand image plays a significant role in partially mediating the influence of electronic word of mouth on repurchase intention.

Keywords: electronic word of mouth, brand image, repurchase intention.

Title: THE ROLE OF BRAND IMAGE MEDIATES THE EFFECT OF ELECTRONIC WORD OF MOUTH ON REPURCHASE INTENTION IN STARBUCKS COFFEE

Author: I Gusti Ayu Putu Candra Santi, I Gst. A. Kt. Gd. Suasana

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The purpose of this study is to examine the demand of tourism careers amidst COVID-19 and categorize them according to which tourism sector they fall into. This study uses Ncapture and Nvivo for gathering its data and makes use of thematic analysis to identify themes and categorize the data according to the framework. The findings of this study indicate that there are indeed tourism-related careers in the Philippines that are available during this time of Covid-19. The greatest number of jobs fell under the category labelled “other jobs” which was an emerging category that wasn’t included in the framework with Business Processing Outsourcing being the most plentiful, followed by the food and beverage sector, travel agencies, and accommodation sector respectively. The researchers recommend further continuation of this study as means of knowing if there are changes in the demand for tourism careers once quarantine restrictions are eased and the threat of Covid-19 is over.

Keywords: job posting sites, tourism jobs, tourism career, thematic analysis, Covid-19, Philippines.

Title: Tourism Career Opportunities Amidst COVID-19: A Thematic Analysis of Job Posting Sites in the Philippines

Author: Asistores, Jade Beatrice Marie, Balite, Alliah Shaira E., Paclibar, Keesha Jahzeel N.

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: This study showed how satisfied Korean restaurant customers are with the setup of a full course meal in a traditional Korean way of dining. The variables considered in this research are the product quality, service quality, demographic profile of the customers, facility, and pricing, and how will they relate to each other for the customer’s satisfaction. The researchers came up with a conceptual framework having an input of Product quality, Service Quality and Pricing of the product. The process conducted was a survey of 100 customers in 5 different Korean restaurants in General Trias, Cavite, and the output was Customer satisfaction action plan on variables that need improvements and the perceived value between the price of the product and quality of service. Results showed that most of Filipino customers who have dined in this Korean Restaurants are not satisfied with prices, however they would be more satisfied if the restaurant improve their food, facility and service.

Keywords: Customer satisfaction, Korean restaurant, Filipino, General Trias, Cavite.

Title: CUSTOMER SATISFACTION IN KOREAN RESTAURANTS AMONG FILIPINOS IN GENERAL TRIAS, CAVITE

Author: Babierra, Paula Beatriz S., Morena, Sam Deaniel C., Ortiguesa, Jean Cyrille G., Dr. Jimford Tabuyo

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: This study aims to obtain empirical evidence of the effect of e-commerce implementation and entrepreneurial characteristics on MSMEs performance in Tabanan regency. The population in this study were 42.702 MSMEs enterprises in Tabanan regency. The sampling method used in this study is probability sampling method with a disproportionate stratified random sampling technique. The sample size was determined by the Slovin formula with a 10% standard error so that 100 samples were obtained. Data collection was done by distributing questionnaires to 100 MSMEs using e-commerce in Tabanan Regency. The analysis technique used in this research is multiple linear regression analysis by SPSS 22 software. Based on the results, e-commerce had a positive significant effect on the performance of MSMEs, and entrepreneurial characteristics had a positive and significant effect on the performance of MSMEs in Tabanan regency. 

Keywords: E-Commerce; Entrepreneurial Characteristics; SMEs Performance; DeLone and McLean Theory.

Title: The Effect of E-Commerce Implementation and Entrepreneurial Characteristics on MSMEs Performance in Tabanan Regency

Author: A.A Manik Purnama Dewi, I Ketut Yadnyana

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The study sought to establish the effect of firm characteristics and profitability of deposit taking SACCOS in Nairobi, Kenya. The specific objectives are to determine the effect of firm size, capital adequacy and liquidity on profitability of deposit taking SACCOS in Nairobi, Kenya. The study made use of Market Power Theory, Capital Buffer Theory and Agency Theory to support the relationship between the independent and dependent variables of the study. Causal research design was applied on a population made up of all the licensed deposit taking SACCOS under SASRA in Nairobi County, Kenya for the period 2014 to 2017 which are 34 in number. The study was based on a census approach. The study findings on the descriptive analysis indicate that firm size and profitability Deposit Taking SACCOs in Nairobi Kenya had high fluctuations whereas capital adequacy and liquidity had minimal fluctuations over the study period. The study concluded that firm size had significant effect on profitability of Deposit Taking SACCOs in Nairobi Kenya. The study concluded that capital adequacy and liquidity insignificant effect on profitability of deposit taking SACCOS in Nairobi, Kenya. The study therefore recommends that deposit taking SACCOS should put in place a well-functioning structure in line with growing firm size. This should be done for purposes of eliminating the bureaucracies that comes along with a growing firm size which in turn will ensure the profitability of deposit taking SACCOS in Nairobi, Kenya.

Keywords: Firm Characteristics, Firm Size, Capital Adequacy, Liquidity and Profitability.

Title: FIRM CHARACTERISTICS AND PROFITABILITY OF DEPOSIT TAKING SAVINGS AND CREDIT COOPERATIVE SOCIETIES IN NAIROBI CITY COUNTY, KENYA

Author: Mwangi Macharia Robert, Peter Ng’ang’a

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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