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Trust and Perceived Risk toward Actual Online Purchasing: Online Purchasing Intention as Mediating Variable Septi Diana Sari; Ratri Nurina Widyanti; Inon Listyorini
Integrated Journal of Business and Economics (IJBE) Vol 4, No 1 (2020): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.91 KB) | DOI: 10.33019/ijbe.v4i1.248

Abstract

This research aims to test the influence of trust and perceived risk on Actual Online Purchasing (AOP) either directly or through Online Purchase Intention (OPI) as a mediating variable. Purposive Random Sampling used in this research with 100 respondents who have searched product through the E-Commerce website (B2C & C2C). This research uses Structural Equation Modelling (SEM) model with SmartPLS 3 program. The results of the test showed that Security practice and Privacy Concern have a negative effect on Perceived Risk, which subsequently Perceived Risk has a negative effect on OPI. However, OPI has no significant effect on AOP. Between the two of trust antecedents, the EWOM and Perceived Reputation only Perceived Reputation has a significant influence on the Trust. From the four constructs in this study (AOP, OPI, Trust and Perceived Risk), the Trust Model is the most powerful predictive model compared to other models such as Perceived Risk, OPI, and AOP.
Pengakuan Biaya Riset dan Pengembangan : Tinjauan terhadap SFAS No. 2 Inon Listyorini
Journal of Accounting and Investment Vol 4, No 1: January 2003
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.221 KB)

Abstract

SFAS No. 2 requires that research and development costs to be recognized as an expense in the period of issuance of such costs. Such treatment caused problems matching revenue with expenses can not be met, the concept of grouping resources as assets applied inconsistently and the trade off between the qualitative characteristics of relevance with reliability in the presentation of research and development costs. Capitalization of research and development costs can be done to overcome these problems, with the capitalization requirements made after the technical feasibility test.
The Influence of Corporate Social Responsibility toward the Financial Performance Company in Jakarta Islamic Index (JII) in Period 2010-2014 P. Prasojo; Inon Listyorini
Global Review of Islamic Economics and Business Vol 3, No 2 (2015)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (714.17 KB) | DOI: 10.14421/grieb.2015.032-05

Abstract

The aim of this research is to examine the influence of corporate sosical responsibility (CSR) toward the financial performance that is measured by Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS),  Firm's Growth (FG) and the control variable of Siz, Leverage, and Age. The population in this research was the companies in Jakarta Islamic Index (JII) consistently from 2010-2014. The samples were selected by Purposive Judgment sampling criteria. The collected samples in this research were 11 companies. The result of CSR research has a significant on financial performance by proxy ROA, ROE, EPS, and FG.
Pengujian Variabel yang Mempengaruhi Minat Beli Secara Online Ristianawati Dwi Utami; Inon Listyorini; Lilis Endang Wijayanti
Jurnal Manajemen dan Bisnis Indonesia Vol 3 No 2 (2016): Jurnal Manajemen Bisnis Indonesia - Edisi Februari 2016
Publisher : Forum Manajemen Indonesia (FMI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31843/jmbi.v3i2.80

Abstract

Penelitian ini menganalisis faktor-faktor yang mempengaruhi keinginan seseorang untuk melakukan pembelian secara online. 5 variabel independen yang dianalisis dalam penelitian ini adalah Shopping Orientation, Product Interest, Product Type, Experience of Online Buying dan Web Site Trust. Online buying intention dipengaruhi orientasi belanja, karena orientasi belanja menunjukkan model yang digunakan konsumen untuk berbelanja. Konsumen yang menyukai window shopping tidak kan tertarik dengan online buying, sementera konsumen yang model belanja karena kebutuhan dan waktu belanja terbatas, tidak akan menyukai online buying. Konsumen diprediksi akan berbelanja secara online apabila konsumen tertarik dengan produk-produk yang dipajang di web, sehingga ketertarikan terhadap suatu produk akan mempengaruhi online buying intention. Tipe produk diprediksi mempengaruhi online buying intention, karena ada kemungkinan konsumen berniat membali secara online untuk tipe produk tertentu saja. Pengalaman berbelanja online dan kepercayaan terhadap penjual online juga diperdiksi mempengaruhi keinginan melakukan pembelian secara online. Responden penelitian ini adalah mahasiswa yang kuliah di perguruan tinggi di Yogyakarta, sebanyak 221 mahasiswa berpartisipasi sebagai responden. Data diolah dengan menggunakan PASW statistic 18. Hasil analisis data menunjukkan bahwa online buying intention dipengaruhi oleh shopping orientation dan product type. Sedangkan faktor Product Interest, Experience of Online Buying dan Web Site Trust tidak terbukti mempengaruhi online buying intention. Kata Kunci: Online Buying Intention, Shopping Orientation,Product Interest, Product Type, Experience of Online Buying, Web Site Trust.
Faktor-Faktor yang Mempengaruhi Kinerja Karyawan: Model Pengujian dengan Variabel Mediasi Kusjainah Kusjainah; Inon Listyorini
Telaah Bisnis Vol 16, No 1 (2015): Juli 2015
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.092 KB) | DOI: 10.35917/tb.v16i1.28

Abstract

Abstract This study discusses faktors influencing employees performance. The independent variabels Motivation and Leadership Styles, while the independence variabel is employees performance.The job satisfaction variabels considered as a variabel mediating the realtion between dependent and independent variabel. Motivation is predicted influencing employees performance directly or indirectly through the variabel job satisfaction. Motivation and leadership style predicted to have a direct effect and an indirect effect through job satisfaction on employee performance. The research subject is the employees who work in profit-oriented organizations around Yogyakarta. Research data are collected through distributing questionnaires toresearch subject. Mediating regression analysis is applied with stepwise regression methods. The result show that motivation and leadership style influence significantly the employee performance. Job Satisfaction Variabels not proved to mediate the relationship Motivation and Leadership Style to Performance. Thus, motivation dan leadership style directly influence the employees performance.
Understanding of the Accountant's Code of Ethics and Ethical Behavior of Accounting Students Inon Listyorini; Ehrmann Suhartono; Taufik Bin Abad
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 4 No 2 (2022): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v4i2.199

Abstract

This research aims to describe the understanding of the accounting profession code of ethics, ethical behavior, and the influence of understanding the accounting profession code of ethics on the ethical behavior of accounting students. The research was conducted by survey method, with respondents as many as 59 students who had taken Basic Auditing courses. Descriptive statistics describe a much lower ethical behavior score than the average response score to all aspects of the accountant profession's code of conduct understanding. Regression testing results show that understanding the accounting profession's code of ethics positively affects students' ethical behavior. Of the five aspects of the accounting profession code of ethics, objectivity and professional behavior positively impact students' ethical behavior.