Vol 7 Issue 2 October 2019-March 2020

Abstract: The purpose of this study is to obtain empirical evidence and determine the effect of Education, Work experience, Motivation, and Personal technical abilities on Accounting information systems effectiveness. This research was conducted at the Regional Finance and Asset Management Agency of Bali Province in the treasury sub-sector. This study uses multiple linear regression analysis techniques. In determining the sample of this study using a non probability sampling method with purposive sampling technique. From the calculation results, it is found that the sample of 40 respondents who are civil servants sub-treasury and have served a minimum working period of 2 years. The type of data used in this study is quantitative data, in the form of the results of answers by respondents expressed in the form of numbers from questionnaires that are measured using a Likert scale. The analysis shows that education, work experience, motivation, and personal technical abilities have a significant positive effect on accounting information systems effectiveness.

Keywords: Education, Work experience, Motivation, Personal technical abilities, Accounting information systems.

Title: The Effect Education, Work Experience, Motivation, and Personal Technical Ability on Accounting Information Systems Effectiveness

Author: Ni Kadek Dwi Aryandari, Ida Bagus Dharmadiaksa, Ida Bagus Putra Astika, I Gusti Ayu Eka Damayanthi

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The government has made various forms of efforts to collect taxpayers in fulfilling their tax obligations voluntarily in order to increase tax revenue. The high demand for tax revenue has not yet been fully implemented by the South Badung Pratama tax office. The purpose of this study is to examine the effect of changes in tax rate, rate of return, and application socialization Government Regulation No. 23 of 2018 on compliance with taxpayer small micro medium enterprises. The theory used in this research is the theory of compliance and theory of planned behavior. This research was conducted at the South Badung Pratama Tax Office. The number of respondents was 100 taxpayer small micro medium enterprises selected using the Slovin formula. The sampling method used in this study is accidental sampling and the technical analysis of the data in this study uses multiple linear regression analysis. The results showed that changes in tax rate, rate of return, and application socialization Government Regulation No. 23 of 2018 has a positive effect on the partial compliance of taxpayer small micro medium enterprises.

Keywords: Change in Tax Rate, Rate Of Return, Application Socialization, Compliance With Taxpayer Small Micro Medium Enterprises.

Title: THE EFFECT OF CHANGE IN TAX RATE, RATE OF RETURN, AND APPLICATION SOCIALIZATION GOVERNMENT REGULATION NO. 23 OF 2018 ON THE COMPLIANCE OF TAXPAYER SMALL MICRO MEDIUM ENTERPRISES

Author: Alif Noer Wahyuni, Ni Ketut Lely Aryani

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: Utilization of information systems makes it easy for system users to produce accurate, reliable, timely and relevant information. Many factors can affect employee performance in the company including the level of education, work experience, and work motivation. Other factors that influence employee performance are work culture, personal technical abilities, reward and punishment. The purpose of this study is to obtain empirical evidence of the influence of work culture, personal technical abilities, reward and punishment on employee performance on Management of Regional Revenue, Finance and Assets Office in Bali Province. The population in this study were all employees in the field of treasury, accounting, and regional financial reporting in the Management of Regional Revenue, Finance and Assets Office of Bali Province, as many as 153 people with the determination of the sample used, namely the non probability sampling method with purposive sampling technique. Respondents in this study were 40 employees. Data collection was done by interview and questionnaire. The data analysis technique used is multiple linear regression. Based on the analysis, it is known that work culture, personal technical ability, reward and punishment have a positive effect on employee performance in the Management of Regional Revenue, Finance and Assets Office in Bali Province.

Keywords: work culture, personal technical ability, reward, punishment, employee performance.

Title: The Effect of Work Culture, Personal Technical Ability, Reward and Punishment on Employee Performance in Management of Regional Revenue, Finance and Assets Office in Bali Province

Author: Ni Kadek Lia Indahyani, Ni Luh Sari Widhiyani

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: Some local government funding comes from central government transfer income so that local governments experience institutional pressure to obey regulations that issued by the central government in the budgeting process. Research on the effects of institutional pressure on budgetary slack is still rarely found. The purpose of this study is to determine the effect of coercive pressure, mimetic pressure and normative pressure on budgetary slack by using information technology as a mediating variable. The sample is determined by the non-probability sampling method, a purposive sampling technique. The number of samples was 38 Badung Regency Organizations with 100 echelon III and IV officials as respondents collected through questionnaires. Partial Least Squares (PLS) is used for data analysis with the help of SmartPLS 2.0 M3 software. The results of data analysis show that coercive pressure, mimetic pressure and normative pressure have positive effects on budgetary slack, the use of information technology has a negative effect on budgetary slack. Coercive pressure, mimetic pressure and normative pressure affect budgetary slack through the use of information technology.

Keywords: institutional pressure, coercive pressure, mimetic pressure, normative pressure, utilization of information technology and budgetary slack.

Title: The Influence of Institutional Pressure on Budgetary Slacks by Utilization of Information Technology as a Mediation Variable

Author: I Made Sukarmayasa, Ni Made Dwi Ratnadi, Ni Putu Sri Harta Mimba, Dodik Ariyanto

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract:  LPD is a Village Credit Institution in Bali, as a savings and loan business entity owned by a customary village with the main function and purpose of encouraging the economic development of rural communities through targeted savings and efficient capital distribution. The LPD has an explicit position as a financial institution based on customary law. As one of the financial institutions that plays a significant role in the economic cycle of the community, especially in the villages. One of the LPD institutions in Bali is the Desa Mengwi LPD. The purpose of this study was to determine the effect of motivation on job satisfaction, to determine the effect of motivation on employee performance, to determine the effect of job satisfaction on employee performance and to determine the mediating role of job satisfaction on the effect of motivation on employee performance. The population in this study were all employees in the Desa Adat Mengwi LPD, amounting to 38 employees. The sampling technique used was saturated sampling, where all employees who worked in the Indigenous Village of Mengwi were 38 people, consisting of 16 male employees and 22 female employees used as research samples. Data analysis techniques used are descriptive analysis, path analysis and multiple test.

The results showed that motivation had a positive and significant effect on job satisfaction, motivation had a positive and significant effect on employee performance, job satisfaction had a positive and significant effect on employee performance, and job satisfaction had a positive and significant effect as a mediation between motivation on employee performance.

Keywords: Job Satisfaction, Motivation, Employee Performance.

Title: The Role of Job Satisfaction Mediate the Effect of Motivation on Employee Performance

Author: I Gede Wisnuntara, I Gusti Salit Ketut Netra

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: This research purposes to determine the effect of independence and professionalism on the performance of the supervisory board with tri hita karana culture as a moderating variable in the LPD in Kediri District, Tabanan Regency. The performance of the supervisory board can be said to be good, if it has an attitude of independence and professionalism to support the performance of the supervisory board in carrying out its duties. This research method was a quantitative method that was associative in the form of data collection using a questionnaire. The population and sample was amounted to 80 respondents with saturated sampling method. The data analysis techniques used were multiple regression analysis and Moderated Regression Analysis (MRA). The result showed that independence and professionalism had a positive and significant effect on the performance of LPD supervisory board. It showed if   independence and professionalism were higher, the performance of the board of supervisory increased. The result also showed that the culture of tri hita karana was able to moderate the positive effect of independence on the performance of the supervisory board, but the culture of tri hita karana was not able to moderate the effect of professionalism on the performance of the supervisory board.

Keywords: independence, professionalism, tri hita karana culture, LPD supervisory board performance.

Title: The Effect of Independence and Professionalism on the Performance of Supervisory Board with Culture of Tri Hita Karana as a Moderating Variable

Author: Ni Putu Ayu Gita Purwiti Dewi, I Gusti Ayu Eka Damayanthi

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The challenges of the banking world in recent years have been quite heavy, both in terms of competition with the bank's financial services business and non-bank financial services. Thus, it is very important for banking companies to have competent and high-performing employees in carrying out tasks assigned by companies. This study aims to determine the effect of emotional intelligence and organizational commitment on employee performance with organizational citizenship behavior as a mediating variable. The study was conducted at PT. Bank XYZ in the Sarbagita area of Customer Services and Teller divisions with a sample of 243 people. The sampling technique in this study uses probability sampling and data analysis techniques are used Partial Least Square (PLS). The results showed that emotional intelligence had a significant positive effect on organizational citizenship behavior. Organizational commitment has a positive and significant effect on organizational citizenship behavior. Emotional intelligence has a positive but not significant effect on employee performance. Organizational commitment has no significant positive effect on employee performance. Organizational citizenship behavior has a positive and significant effect on employee performance. Organizational citizenship behavior has a role as a partial mediation between partial emotional intelligence variables on employee performance. Organizational citizenship behavior has a role as a partial mediation or partial mediation between organizational commitment variables on employee performance.

Keywords: Emotional Intelligence, Organizational Commitment, Organizational Citizenship Behavior (OCB), Employee Performance.

Title: Behavior Organizational Citizenship Moderating The Effect Of Emotional Intelligence And Organizational Commitments On Employee Performance

Author: Ninis Novitasari, Desak Ketut Sintaasih

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The study determines the relationship between the workforces’ motivational factors and retention of the employees in the rural banks in Cabanatuan City in the Philippines using three parameters: Supervisor Support, Recognition and Rewards, and Work-Life Balance. Data are collected using evaluative-descriptive survey with guided questionnaire, and tabulated using the Statistical Package for Social Science (SPSS) version 26.0. The result of the Reliability Analysis and Pearson Moment Correlation reveals that the Supervisor Support is positively significant to the employees’ motivational factors and retention while Recognition and Rewards have negative significance because of the expectations versus reality confusion between employer and employees. Meanwhile, work life balance shows no influence on the motivation and retention of employees as significant factors in their retention decision. The aim of the results of this study is to assist organizations on how to streamline its human resource policies in building the employees stimulus and maintain employee retention. This will also aid other researchers as a reference on studies related to the topic.

Keywords: Employee Retention, Supervisor Support, Recognition and Rewards, Work Life Balance.

Title: MOTIVATIONAL FACTORS AND EMPLOYER’S ACTION: BASIS FOR EMPLOYEE RETENTION OF THE EMPLOYEES IN THE RURAL BANKS IN CABANATUAN CITY

Author: Arlene May D. Tecson, Kimberly D. Jose, Thea S. Sarona, Czar Leonard L. Santos

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The first opportunity for the emergence of the financial technology dates back to 2008, following the global financial crisis and subsequent bank bailouts. The traditional banks have begun to back down on the financial technology, with four US and UK banks cutting their workforce by 350,000 over the past seven years. As the financial technology offers solutions and developments in bank-controlled financial instruments such as the remittances, the business credit cards and other operations, creating attractive alternatives and easy-to-use digital destinations. The technology has played a major role in the development of banking operations and improving the performance of the banking services to the customers. The banking sector is at a crossroads. The technology has led to unprecedented transformation, with the mobile devices and the Internet in particular, and has revolutionized the banking landscape like no other. Innovations in the field of the payment have led the way, but in the end the entire banking value chain will be affected.Obstacles to entry into the market and the business have been greatly curtailed by the technology, reducing the ability of conventional banks to counter competitive threats while dealing with the overwhelming burden of regulation. Simply put, many banks are not well equipped for this rapidly changing market

Keywords: traditional banks, financial technology, global financial crisis, banking sector.

Title: "Tsunami" technology... Between the development of banking and the requirements of customers of banks in the Arabian Gulf countries

Author: Wijdan Daham Aftan

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The countries in the region have all the components they need to move into the digital future. Its well-educated youth have adopted new digital and portable technologies, but this is still in its infancy, and the region's youth face obstacles to putting technology for productive use. The challenge for the region is to create the conditions for these signs to flourish. The key is that MENA countries become “learning communities”, which could lead to an active digital economy. A strong push must be made to seize the opportunities offered by the region's digital economy. Policymakers will need to work on multiple fronts, taking advantage of all available tools. The earlier this began, the greater the chance of today’s youth to overcome economic exclusion, and have more opportunities to realize their full potential and that of their region. This article outlines the principles of the new digital economy for the MENA region that embraces innovation and entrepreneurship.

Keywords: new digital economy, economic exclusion, MENA countries.

Title: The Financial Technology Revolution: Opportunities and Challenges in MENA Countries

Author: Wijdan Daham Aftan

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The study sought to investigate administrative autonomy and effective management of universities in Cross River State, Nigeria.  One research question was posed and one hypothesis was postulated for the study. The study adopted the ex-post facto research design. The study covered the two public universities in Cross River State Nigeria, namely University of Calabar and Cross River University of Technology. The population of the study comprised all staff (academic and non-academic) in the two public universities in Cross River State, Nigeria. In all, a total of 857 Staff, academic and non-academic in each institution were randomly selected as sample for the study. The instrument for data collection was a 30 item questionnaire titled “Administrative Autonomy and Management of Universities Questionnaire)”. A test retest method was use to ascertain the reliability of the instrument. The result shows that the reliability coefficient stood at .83 to .96, this makes the instrument to be valid and reliable. The instrument of data collection was validated by test and measurement experts before it was personally administered by the researcher. Data collected was analyzed using the Pearson Product Moment correlation analysis. Findings showed that there was significant relationship between administrative autonomy and effective management of universities. Among other things, the study recommends the reform of university education achieve the purpose of its establishment.

Keywords: Administrative, Autonomy, Management, Universities, Cross River State, Nigeria.

Title: ADMINISTRATIVE AUTONOMY AND THE MANAGEMENT OF UNIVERSITIES IN CROSS RIVER STATE, NIGERIA

Author: OBIA ENIANG ESIEN, BASSEY, MOSES OBETEN

International Journal of Management and Commerce Innovations 

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Abstract:  The purpose of this study was to determine the effect of financial literacy, financial inclusion and money attitude on investment interests in the capital market. This research was conducted at the Faculty of Economics and Business at Udayana University in undergraduate students. The determination of the sample of this study uses the Slovin formula for a known population. From the calculation, it was found that the sample was 98 respondents who were active undergraduate students and had taken capital market theory courses. Data were analyzed using multiple linear regression analysis techniques.

The type of data used in this study is quantitative qualitative data, in the form of the results of answers by respondents expressed in the form of numbers from questionnaires that are measured using a Likert scale. The analysis shows that financial literacy, financial inclusion and money attitude have a positive effect on investment interest in the capital market.

Keywords: Financial literacy, Financial inclusion, Money Attitude, Investment Interest in the Capital Market.

Title: The Effect of Financial Literacy, Financial Inclusion and Money Attitude on Investment Interest in the Capital Market

Author: Ni Putu Adinda Maharani Hermawan, A.A.G.P. Widanaputra

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: PAD is suspected not always a linear effect on capital spending, however it is caused by contingency factors including DAK and SILPA. This study aims to acknowledge PAD influence on capital expenditure as well as to find out the moderation role of DAK and SILPA to the effect of PAD on capital expenditure. This study includes 9 district/city budget years 2014 to 2018 by 45 observations. The sampling method used is saturated samples. This research based on secondary data, secondary data obtained from the Central Bureau of Statistics. This study used analysis technique Moderated Regression Analysis. Based on the results of analysis, it shows that PAD has positive effect on capital spending. DAK PAD can not moderate influence on capital expenditure, this is due to the low proportion of DAK in the District / City of Bali Province. SILPA can moderate the effect of PAD in capital expenditure.

Keywords: DAK, SILPA, PAD, Capital Expenditure.

Title: Moderation of Special Allocation Fund and Financing Surplus Budget to Influence Local Revenue on Capital Expenditure District/City in the Province Bali

Author: Kadek Tania Ayu Widyawati, A.A.N.B. Dwirandra, I Wayan Pradnyantha Wirasedana, I Ketut Sujana

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The usefulness of IT has a positive effect on the AIS performance, but it’s not always linear that suspected contingency approach, two of them are internal control system and effectiveness of IT. The purpose of this study was to determine the role of moderating internal control system and effectiveness of IT on the influence of use IT on the AIS performance. This research was conducted at a tour & travel company called TMS Tours. The sample collection technique in this study is the saturation sample technique, so the number of respondents are 35 people who use AIS. Data collection method by questionnaire and interview. The data analysis technique is Moderated Regression Analysis (MRA). The results of the study that the use of IT affects the AIS performance, internal control system and the effectiveness of IT moderates the effect uses IT on the AIS performance.

Keywords: Uses IT; Internal Control System; the Effectiveness of IT; AIS performance.

Title: Moderation of Internal Control System and Effectiveness of IT on the Effect of Uses IT on AIS Performance

Author: Putu Pradnyani, A.A.N.B Dwirandra, I Gst Ayu Eka Damayanthi, Ida Bagus Putra Astika

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: Auditor performance is a result achieved by the auditor in carrying out audit tasks based on skills, experience, and seriousness of time measured by considering quantity, quality, and timeliness. The purpose of this study was to provide empirical evidence of the influence of role conflict, role ambiguity, and Self Efficacy in auditor performance . This research was conducted at the Public Accountant Office in Bali Province. The number of samples are 101 auditors, with a non-probability sampling method and with saturated sampling technique. Data collection through survey method with questionnaire technique. The analysis technique used is multiple linear regression analysis . Based on the results of the study it was found that role ambiguity and self-efficacy had a positive and significant effect on auditor performance, while role conflict had a negative and significant effect on audit performance

Keywords: Auditor Performance; Role Conflict; Role Ambiguty; Self Efficacy.

Title: The Effect of Role Conflict, Role Ambiguity, and Self-Efficacy on Auditor Performance

Author: Ida Ayu Jiva Maheswari, Ketut Muliartha RM, I Dewa Nyoman Wiratmaja,  I Wayan Pradnyantha Wirasedana

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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