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The Effect of Service Quality and Satisfaction on Loyalty Mediated by Trust in Bank Aceh Action Mobile Service Users 亚齐行动银行移动服务用户服务质量、满意度对信任中介忠诚的影响
Pub Date : 2023-01-01 DOI: 10.37502/ijsmr.2023.6304
Deddi Kurniawan, Muhammad Adam, Mukhlis
This research aims to examine the service quality (Servqual) and satisfaction effect on loyalty mediated by trust in Bank Aceh Action Mobile Service Users. This research was conducted on Bank Aceh Syariah (BAS). The population was all Bank Aceh Action Mobile Service Users. The sample used was 200 people based on Structural Model (SEM) test requirement. The results show on Bank Aceh Action Mobile Service Users, Servqual affects trust, Satisfaction affects trust, Servqual affects loyalty, Satisfaction affects loyalty, Trust affects loyalty, Servqual affects loyalty thru trust, and Servqual affects loyalty thru trust. This finding also explains that trust is a partial mediator in the model. The findings also underlie that the model for increasing user loyalty in Action Mobile in Banda Aceh is a function of increasing Servqual and satisfaction so that it can increase the trust of its users.
本研究旨在检验亚齐银行行动行动行动服务用户的服务品质(Servqual)及满意度对信任中介的忠诚效应。这项研究是在亚齐伊斯兰银行(BAS)进行的。人口都是亚齐银行行动移动服务用户。根据结构模型(SEM)测试要求,使用的样本为200人。结果表明,在亚齐银行行动移动服务用户中,服务质量影响信任,满意影响信任,服务质量影响忠诚,满意影响忠诚,信任影响忠诚,服务质量通过信任影响忠诚,服务质量通过信任影响忠诚。这一发现也解释了信任在模型中是部分中介。研究结果还表明,提高班达亚齐行动移动用户忠诚度的模式是提高服务质量和满意度的功能,从而增加用户的信任。
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引用次数: 0
The Impact of Financial Technology on Banking Performance: A study on Foreign Banks in UAE 金融科技对银行绩效的影响:对阿联酋外资银行的研究
Pub Date : 2023-01-01 DOI: 10.37502/ijsmr.2023.6101
M. Almashhadani, Hasan Ahmed Almashhadani
Purpose: Fintech includes electronic payment services such as virtual currencies, funding, financial advisors and bots. The bank has developed a system dedicated to supporting Fintech technologies and supporting small businesses to enable them to serve the community, develop the national economy, and create new jobs and investments. The project objective is to test the relationship between FinTech and Banking performance in UAE. Methodology/ Design/ Approach : This research used a quantitative method. The population of this research was banking who are currently in UAE with a sample size of 19 banks. The impact of Fintech on banking performance in UAE is investigated in this research. Findings: The project results show a significant and positive relationship between the Fintech was positively significant about ROA. On the other hand, the finding showed that Fintech was positively significant about ROE. This finding indicate that Fintech has positive and significant effect on bank performance (ROA, ROE). Practical Implications: As the information contents of annual reports improve the usage of Financial Technology services, the implications of this study result in better-informed judgments for investors. This presents an opportunity for inventors and innovators to emerge because banks will want to increase the performance of the bank, so they will use financial technology for their services. It will also give customers the opportunity which bank is better to open an account in it Banks will be encouraged to use financial technology, because the more it is used, the more customers will turn to the bank, and the bank's performance and profits will increase. Originality/value: This study is one of the first to be conducted in the UAE. It has brought to the body of knowledge a new conversation about Fintech and its relevance to banking performance. Furthermore, undertaking such accounting research provides new insight about Fintech between developed and emerging economies, such as UAE
目的:金融科技包括虚拟货币、融资、金融顾问和机器人等电子支付服务。该银行开发了一个系统,致力于支持金融科技技术和支持小企业,使他们能够服务社区,发展国民经济,创造新的就业机会和投资。该项目的目标是测试金融科技与阿联酋银行业绩效之间的关系。研究方法/设计/方法:本研究采用定量方法。本研究的人口是目前在阿联酋的银行业,样本量为19家银行。本研究调查了金融科技对阿联酋银行业绩的影响。研究发现:项目结果显示金融科技与ROA之间存在显著的正相关关系。另一方面,研究结果表明,Fintech对ROE有正显著的影响。这一发现表明,金融科技对银行绩效(ROA, ROE)有积极而显著的影响。实践启示:由于年度报告的信息内容提高了金融科技服务的使用,本研究的启示为投资者提供了更明智的判断。这为发明家和创新者的出现提供了机会,因为银行将希望提高银行的绩效,因此他们将使用金融技术来提供服务。这也会给客户一个机会,让他们知道在哪个银行开户更好。银行将被鼓励使用金融技术,因为使用得越多,就会有越多的客户转向银行,银行的业绩和利润就会增加。原创性/价值:这项研究是在阿联酋进行的首批研究之一。它为知识体系带来了一场关于金融科技及其与银行业绩相关性的新对话。此外,进行此类会计研究为发达经济体和新兴经济体(如阿联酋)之间的金融科技提供了新的见解
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引用次数: 42
Good Corporate Governance, Corporate Value and Financial Performance of Jakarta Islamic Index Group Companies on Indonesia Stock Exchange 印尼证券交易所雅加达伊斯兰指数集团公司的良好公司治理、公司价值和财务绩效
Pub Date : 2023-01-01 DOI: 10.37502/ijsmr.2023.6512
Sat Yudha Dahana, A. Atichasari, Della Maretha, Astry Destiana Rhosyta
This study aimed to determine the effect of Good Corporate Governance (GCG) on firm value with Financial Performance (FP) as an intervening variable. This research is a type of quantitative research using secondary data. The population in this study was 48 companies listed on the Jakarta Islamic Index in 2015-2019. The sampling technique used the purposive sampling method, so the samples obtained were 8 companies multiplied by 5 years, namely 40 observation samples. This research is a data processing tool using IBM SPSS Statistics version 25 using descriptive statistics, classical assumption test, hypothesis testing, and path analysis. The results of this study are institutional ownership effect on firm value, managerial ownership has no effect on firm value, institutional ownership has an effect on FP, managerial ownership has no effect on FP, FP has an effect on firm value, institutional ownership has no effect on firm value with FP as an intervening variable, Managerial ownership has no effect on firm value with FP as the intervening variable.
本研究以财务绩效为中介变量,探讨良好公司治理(GCG)对企业价值的影响。本研究是一种使用二手数据的定量研究。本研究的对象是2015-2019年在雅加达伊斯兰指数上市的48家公司。抽样技术采用目的抽样法,因此获得的样本为8家公司乘以5年,即40个观察样本。本研究采用IBM SPSS Statistics version 25作为数据处理工具,采用描述性统计、经典假设检验、假设检验、通径分析等方法。研究结果表明:机构所有权对企业价值有影响,管理层所有权对企业价值没有影响,机构所有权对企业价值有影响,管理层所有权对企业价值没有影响,企业价值对企业价值有影响,以企业价值为中介变量的机构所有权对企业价值没有影响,以企业价值为中介变量的管理层所有权对企业价值没有影响。
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引用次数: 0
Opportunities and Challenges in Implementing AIS Practices: Insights from Boac, Marinduque’s Tourism Business 实施AIS实践的机遇与挑战:来自马里多克旅游业务Boac的见解
Pub Date : 2023-01-01 DOI: 10.37502/ijsmr.2023.6601
Jenyza B. Dimacali – Rojo
This study investigates challenges encountered by tourism enterprises in Boac, Marinduque, during the integration of accounting information systems (AIS) and strategies employed to overcome these problems. Through a qualitative research approach involving interviews with ten tourism-related businesses, the study assesses the efficacy of current AIS and plans for future enhancement. Key hurdles in AIS integration include insufficient training, a lack of technical understanding, and financial barriers. Regardless of these, businesses deploy diverse methods to mitigate these issues, such as hiring experts, using cloud-based software, and investing in workforce training. Although the current AIS is deemed reasonably efficient, there is a recognized need for development. Initiatives are underway for technology funding, strengthening internal controls, and expert recommendation acquisition. Findings suggest that with the aid of addressing AIS implementation challenges, tourism businesses in Boac, Marinduque, can enhance their financial reporting, decision-making tactics, and overall performance. The study underscores that human error in financial reporting can extensively impact operations, necessitating measures to reduce related risks. These insights are crucial for tourism enterprise stakeholders, policymakers, educators, and researchers in Marinduque and comparable tourist locations within the Philippines, contributing to the domains of tourism management, accounting, and information systems.
本研究调查了Marinduque Boac旅游企业在整合会计信息系统(AIS)过程中遇到的挑战以及克服这些问题的策略。通过对10家旅游相关企业进行访谈的定性研究方法,该研究评估了当前AIS的有效性,并制定了未来改进的计划。AIS集成的主要障碍包括培训不足、缺乏技术理解和财务障碍。无论如何,企业部署了各种方法来缓解这些问题,例如雇用专家,使用基于云的软件,以及投资于劳动力培训。虽然目前的AIS被认为是相当有效的,但仍有公认的发展需要。正在采取行动为技术提供资金、加强内部控制和获得专家建议。研究结果表明,在解决AIS实施挑战的帮助下,Marinduque Boac的旅游企业可以提高其财务报告、决策策略和整体绩效。该研究强调,财务报告中的人为错误会广泛影响业务,因此有必要采取措施降低相关风险。这些见解对于马林杜克和菲律宾类似旅游地区的旅游企业利益相关者、政策制定者、教育工作者和研究人员至关重要,有助于旅游业管理、会计和信息系统领域的发展。
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引用次数: 0
The Influence of Leadership Style and Affective Behavior on Work Motivation and Its Impact on Employee Performance of Aceh Province National Land Agency 亚齐省国家土地局领导风格与情感性行为对工作动机的影响及其对员工绩效的影响
Pub Date : 2023-01-01 DOI: 10.37502/ijsmr.2023.6307
Ansi Nadia Rizky, Muhammad Adam, Mukhlis Yunus
This research aims to test the Leadership Style and Affective Behavior role in Work Motivation and Its Impact on the Performance of Employees of the Aceh Province National Land Agency (BPN Aceh). The population was all employees of the BPN Aceh 310 people (including civil servants and contract employees). The sample was determined by census technique where the entire population members were used as the sample. The result concludes that in BPN Aceh, Leadership influences motivation, Affective behavior influences motivation, Leadership influences performance, Affective behavior influences performance, motivation influences performance, Leadership influences performance thru motivation, and Affective behavior influences performance thru Motivation. The findings also explain that in the model, it is proven that work motivation acts as a partial mediator that links leadership and affective behavior. Therefore, it has been proven that the model for increasing employee performance at BPN Aceh is a function of strengthening appropriate leadership style, implementing strong affective behavior, and also increasing work motivation for its employees.
本研究旨在检验亚齐省国家土地管理局(BPN Aceh)员工的领导风格和情感行为在工作动机中的作用及其对绩效的影响。人口全部为亚齐省国家警察局雇员310人(包括公务员和合同雇员)。样本采用人口普查方法确定,以全体人口为样本。结果表明:在BPN亚齐地区,领导影响动机,情感行为影响动机,领导影响绩效,情感行为影响绩效,动机影响绩效,领导通过动机影响绩效,情感行为通过动机影响绩效。研究结果还解释了在模型中,工作动机在领导和情感行为之间起到部分中介作用。因此,已经证明,BPN Aceh提高员工绩效的模型是加强适当的领导风格,实施强烈的情感行为,并增加员工的工作动机的功能。
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引用次数: 0
Peer Tutoring Strategy: A Quantitative Analysis of Pre-Service Teachers’ Academic Achievement in Mathematics 同伴辅导策略:职前教师数学学业成绩的定量分析
Pub Date : 2023-01-01 DOI: 10.37502/ijsmr.2023.6903
Emmanuel Kwadzo Sallah, Alex Owusu, Millicent Narh-Kert, Justice Yawson Mensah
This research focused on investigating the impact of employing peer tutoring as an instructional approach on the academic attainment of pre-service teachers in mathematics within selected Colleges of Education in Ghana. The investigation was guided by two research inquiries and corresponding hypotheses. The research design employed was quasi-experimental, involving a sample of 370 third-year pre-service teachers drawn from three Colleges of Education situated in two regions of Ghana. To gather data for analysis, a Mathematics Students Achievement Test (MSAT) was crafted and validated by three experts, demonstrating a reliability index of 0.81 as determined by Pearson Product Moment Correlation. The collected data underwent analysis utilizing adjusted means and standard deviations to address the research queries. Meanwhile, the null hypothesis was assessed using Analysis of Covariance (ANCOVA) at a significance level of 0.05. The outcomes of the study unveiled that participant exposed to the peer tutoring instructional approach achieved higher scores and exhibited notably superior performance compared to those who experienced the traditional talk and chalk teaching method. Moreover, the assessment of interaction effects indicated that gender did not significantly interact with the teaching strategy in relation to students' average performance. In conclusion, this study underscores the efficacy of employing peer tutoring as an instructional strategy for teaching mathematics. Consequently, it is recommended that mathematics educators embrace this approach as a valuable tool within their instructional repertoire. Given that peer tutoring demonstrated greater effectiveness and contributed to heightened mathematics achievement compared to conventional teaching methods, it should be integrated as one of the preferred strategies for mathematics instruction in classrooms.
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引用次数: 0
Stock Price (Case Study: Banking Companies Listed on The Indonesia Stock Exchange for the 2018–2022 Period) 股价(以2018-2022年印尼证券交易所上市银行公司为例)
Pub Date : 2023-01-01 DOI: 10.37502/ijsmr.2023.6906
Listya Febriani Eka Putri, None Budiman
This study aims to determine the effect of return on assets, return on equity, debt-to-equity ratio, and earnings per share on stock prices. Data collection uses secondary data, namely the financial reports of banking companies listed on the IDX for the 2018-2022 period of 37 companies. The research method used is structural equation modeling least squares (SEM-PLS). The results of this study indicate that the debt-to-equity ratio has a negative but insignificant effect on stock prices. Meanwhile, return on assets, return on equity, and earnings per share have a positive but not significant impact on stock prices.
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引用次数: 0
Training Management and Job Performance in Construction Industry 建筑业的培训管理与工作表现
Pub Date : 2023-01-01 DOI: 10.37502/ijsmr.2023.6909
Mohammad Mohsin Salim Ba Uwain, Sazali Abd Wahab
Training program substantially offer a positive return on business investment for the organization and employees. The objective of this research is to investigate the relationship between training management and job performance. The target of respondent of this paper is employees who are currently working on construction sector in Oman. The data were analyzed using mean, standard deviation and correlation between independent and dependent variables. The analyses involved statistical methods such reliability and validity tests and multiple regression. The results indicated that training management has significant impact on job performance. The results of this research are expected to be a strategic step to develop directions related to training management in construction sector in Oman.
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引用次数: 0
Impact of User and Service Provider Related Variables on Utilisation of Tertiary Institution Social Health Insurance Programme (TISHIP) in the University of Uyo, Nigeria 用户和服务提供者相关变量对尼日利亚尤约大学高等教育机构社会健康保险计划(TISHIP)利用的影响
Pub Date : 2023-01-01 DOI: 10.37502/ijsmr.2023.6904
Uduakobong Inyang, Enobong Gideon Asuquo, Chioma Dorothy Oleka, Daniel Chukwudi Okeke
This study examined the impact of user and service provider related variables on utilization of tertiary institution social health insurance programme, TISHIP, in the University of Uyo, Nigeria. Cross sectional data was collected with the use of a questionnaire from 400 full-time undergraduate students in the University of Uyo, Nigeria, to examine the effect of selected user-related and service provider-related variables on utilization of TISHIP. A logistic regression model was used in the analysis and the results were presented as marginal effects. The results showed that students’ awareness of TISHIP significantly increased utilization of TISHIP while poor access to health care facility and non-availability of medical consumables significantly reduced utilization of the scheme. These findings suggest the significance of continuous orientation of programme’s participants, improved access to service provider and adequacy of relevant consumables to the success of a targeted social support programme. Overall, the study raises important recommendations to inform practice and ensure effectiveness of TISHIP.
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引用次数: 1
Internal Revenue Allotment: The Case of Barangay Calamba, Cebu City 国内税收分配:以宿务市兰巴村为例
Pub Date : 2023-01-01 DOI: 10.37502/ijsmr.2023.6105
Ian Rovii U. Gulane, Marecon C. Viray
This study focused on exploring the knowledge level of awareness and implementation of the Internal Revenue Allotment in Barangay Calamba, Cebu City. It sought to determine the answer 1. What is the demographic profile of the respondents, 2. What is the level of awareness of the respondents towards internal revenue allotment? 3. What are the strategies used by the Barangay Captain in collecting internal revenue allotment and its level of implementation? 4. What is the perception of the respondents on the contribution of the collected Real Property Tax to the operation of Barangay Calamba? The research design used was descriptive, that is by employing percentage distribution and frequency counts in presenting and analyzing the data obtained from a sample of fifty-eight (58) respondents. A validated researcher-made questionnaire was used to collect the primary data. The findings on this study revealed there was a barangay development plan; however, budget allocation is the problem observed, and these plans were not fully implemented.
本研究的重点是探讨宿务市兰巴村对国内收入分配的认识和实施的知识水平。它试图确定答案。2.调查对象的人口特征是什么?受访者对内部收入分配的认识程度如何?3.村长在收取内部收入分配时采用了什么策略及其实施水平?4. 受访者对征收的房地产税对Barangay Calamba运营的贡献有何看法?使用的研究设计是描述性的,即通过采用百分比分布和频率计数来呈现和分析从58个受访者样本中获得的数据。使用一份经过验证的研究者制作的问卷来收集主要数据。这项研究的结果显示,有一个乡村发展计划;然而,预算分配是观察到的问题,这些计划没有得到充分执行。
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引用次数: 0
期刊
International Journal of Scientific and Management Research
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