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Journal : RESLAJ: Religion Education Social Laa Roiba Journal

Peran Green Marketing Memoderasi Pengaruh Inovasi Produk, Persepsi Harga dan Kesadaran Lingkungan terhadap Keputusan Pembelian Beras Organik di Kabupaten Bandung Elwisam; Murni Sophianur Batubara
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1886

Abstract

Research was conducted to analyze the influence of product innovation, price perception and environmental awareness on purchasing decisions moderated by green marketing. Sampling was based on a purposive sampling technique of 120 respondents with the criteria being consumers who had previously purchased organic rice and consumers who had repurchased organic rice. The data in this study used Structural Equation Modeling (SEM)-PLS with WarpPLS 7.0. The research results concluded that: Product innovation and environmental awareness have a positive and significant effect on purchasing decisions; price perception and green marketing have no influence on purchasing decisions; green marketing significantly positively moderates the influence of product innovation on purchasing decisions; Green marketing significantly negatively moderates price perception and environmental awareness on purchasing decisions. The managerial implications that can be given are proving that the products produced are safe for consumption by guaranteeing certified products, increasing promotions and guaranteeing that the products produced are environmentally friendly.
Pengaruh Sistem Akuntansi Pemerintahan (SAP), Implementasi Sistem Keuangan Tingkat Instansi (SAKTI), Kompetensi SDM Melalui Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan di Lembaga Pemerintah ABC Yulianti Sri; Elwisam
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1870

Abstract

This study aims to find out the impacts of the Government Accounting System (Sistem Akuntansi Pemerintahan/SAP), Agency-Level Financial System Implementation (Implementasi Sistem Keuangan Tingkat Instansi/SAKTI), Human Resources Competencies) through the Internal Control System (Sistem Pengendalian Internal/SPI) on the Quality of Financial statements in governmental institutions. This study used a quantitative approach using a questionnaire to obtain its data source and Warppls 7.0 App. There were 100 respondents as samples of this study, comprising the financial managers in the Governmental Institution ABC. The results show that the Government Accounting System (SAP), Agency-Level Financial System Implementation (SAKTI) Implementation, Human Resource Competencies, and the Internal Control System (SPI) have positive and significant impacts on the quality of financial statements of Governmental Institution ABC. The Internal Control System can mediate the impacts of the Government Accounting System (SAP) and the Agency-Level Financial System (SAKTI) Implementation on the Quality of Financial Statements in Governmental Institution ABC. This study's Total Coefficient of Determination is 0,697% or 68,7 &. It means that the model can explain the Information in 68,7% of data. Meanwhile, the remaining is explained by other variables not included in the model.