ORIGINAL RESEARCH ARTICLE | Dec. 5, 2020
The Effect of Budget Participation, Locus of Control on Budgetary Slack Moderated by Large Scale Social Restrictions (PSBB) (Empirical Study on Manufacturing Companies in the Korin Metal Arts Area during the COVID -19 Period)
Rayun Wilanda, Nengzih Nengzih
Page no 544-553
This study aims to determine the influence of budget participation, locus of control, on budgetary slack moderated by Large-Scale Social Restrictions (PSBB). Based on previous studies, it is known that the budget participation, locus of control influence on budgetary slack. This study took the population and samples from functional managers and senior / junior staff at several manufacturing companies in the Korin Klapanunggal KM 26.5 area. The results of this study indicate that budget participation and locus of control are influential not significant to the budgetary slack but after moderated their Social Restriction Scale Large (PSBB) note that the Large Scale Social Restrictions (PSBB) strengthen and air-significant effect relationship between budget participation and locus of control of the budgetary slack.
ORIGINAL RESEARCH ARTICLE | Dec. 5, 2020
Proposed Application of Activity Based Budgeting (ABB) Method in Natural Gas Usage Cost Management on Frits Production (Case Study PT XYZ)
Surya Hadi Kurniawan, Nengzih Nengzih
Page no 554-560
The implementation of the Modern Management Accounting System provides many benefits, but requires several facilities and adjustments in order to function properly. Activity Based Budgeting (ABB) is a system that is useful for managing the production process by providing deeper insights into production utilization and resource allocation compared to traditional budgeting systems. This paper examines the possibilities, benefits and difficulties that may be faced in implementing the ABB system in the manufacturing process of PT XYZ frits in the Indonesian ceramic industry. This paper uses an experimental approach in the application of ABB at PT XYZ to determine the occurrence of inaccuracies in natural gas charging and to eliminate activities that are not value added. The cost of natural gas in the production of frits products is the largest production cost. The conclusions show that some benefits can be obtained and provide more accurate cost information and non-value added activities, in this case, the reworking, dripping and resmelting processes can be eliminated.
ORIGINAL RESEARCH ARTICLE | Dec. 10, 2020
Obstacles to Strategy Execution: The Case of the UAE Steel Manufacturing Industry
Dr. Christophe Y. R. Berthomier
Page no 561-570
This research examined 12 factors most associated with and predictive of corporate strategy execution in the United Arab Emirates’ steel manufacturing industry. It embraced a positivism research philosophy and quantitative methodology through respondent surveys (n = 112) and a case study (n = 80). Correlations between data sets were calculated using Pearson and Spearman correlation and multiple regression; t-tests, ANOVA, and Tukey–Kramer post-hoc statistical tests were also used. Participants perceived their organization’s strategy as being of high quality, with a statistical significance level (t  = 21.50; p < .001). Participants were satisfied with their organization’s strategy execution, with a statistical significance level (t  = 18.62; p < .001). Of the 12 factors, three represented statistically significant predictors (p < .05) of the perceived efficacy of strategy execution: clear guidelines, harmony between the execution plan and the power structure, and the organization’s ability to adapt to change. Hypothesis testing found that the higher the hierarchy level, the higher the number of respondents who strongly agreed with the survey questions related to the 12 elements. Organizations need to define power bases and form coalitions with those in power; focus on value-added, measurable results; and ensure that resources are fairly distributed. Furthermore, organizations need to assess the size of the strategic change and the time needed to execute it, outline the steps and tactics, clearly identify responsibilities and accountabilities, and overcome resistance to change, including cultural change.
ORIGINAL RESEARCH ARTICLE | Dec. 24, 2020
Risk Perception & Trust towards E-Commerce in Bangladesh: Logistic Regression & Kano Model Approach
Mohammad Ahsan Uddin
Page no 578-586
E-commerce or electronic commerce indicates such an industry where business activities take place over electronic systems. This is now a rapidly growing sector in Bangladesh which is influencing local and international trade in a greater extent. As e-commerce practicing is now a very common phenomenon in our daily life, it is important to understand the key issues in building relationships with customers on the internet. Trust is supposed to be the key to these relationships. This research identifies a number of key factors related to trust and risk perception of the customers in the context of e-commerce through binary logistic regression model. Cronbach's alpha is used to test the reliability of scale used in the questionnaire. Kano model analyzes the factors that might be concerned to upgrade the satisfaction level of the customers. The findings in this research suggest that customer’s trust levels and risk perception are likely to be influenced by their age, experience of using internet, internet using purpose, and market orientation. Focusing on social risk, improving responsiveness towards customers, and ensuring technological security are the factors that mostly determine the customers’ satisfaction to e-commerce.
ORIGINAL RESEARCH ARTICLE | Dec. 14, 2020
The Effect of Perceived Ease of Use on the Quality of Accounting Information Systems and its Impact on the Quality of Accounting Information
Kun Wiryanti, Fardinal
Page no 571-577
This research aims to examine The Effect of Perceived Ease of Use on the Quality of Accounting Information Systems and its Impact on the Quality of Accounting Information using the Technology Acceptance Model (TAM) approach. Population in this research are the staffs at the accounting department, procurement/purchasing department, project support units, and productions in one of the oils & gas companies in Jakarta. The samples are 60 respondents who operate the accounting systems and the Director and managerial level who use the accounting information. Data were collected using questionnaires that used the Likert scale. Distribution and collection of questionnaires were carried out in April 2020. The results of testing showed perceived ease of use affects the quality of information systems. However, the level of influence is also influenced by other factors outside the information system. Like standard operating procedures as internal company controls. Meanwhile, the accounting information quality is strongly influenced by the information system quality. The better the information system quality, the better the quality of the resulting accounting information system.
REVIEW ARTICLE | Dec. 30, 2020
Field Work in Qualitative Research Applicable To Economic-Administrative Sciences
Dr. José René Arroyo-Ávila, Dr. J. Emilio Méndez-González, Dra. María del Rosario de Fátima Alvídrez-Díaz, Dr. Oscar Alejandro Viramontes-Olivas
Page no 587-592
In a knowledge generation process, not only the design of the instruments that allow obtaining the data to comply with the objectives of any investigation is important, but it is vital that these instruments are validated so that the final result of the interpretation of the results provide greater confidence in the conclusions, granting scientific validity to the study. Care must be taken in relation to ethical treatment in the field work of research, for which the existence of an Ethics Committee is of the utmost importance since, among other actions, it contributes to the protection of the rights of individuals and of the communities participating in the research project, ensuring the respect and care of people, living beings and the environment, which is part of the research. The nature of the research was qualitative, non-experimental, descriptive, transeccional design. The way in which the information was collected for the research was bibliographic. As a result it will be mentioned that it is necessary to consider that the field work requires trust, patience and security in the acceptance of the participants, capacity of adaptation and acceptance of the facts, versatility, to obtain the necessary data, persistence in the comparison of the data obtained and decision to overcome the confusion. It is vital that the instruments designed are properly validated to give scientific certainty to the results obtained.