Theory of planned behavior dan readiness for change dalam memprediksi niat implementasi peraturan pemerintah nomor 71 tahun 2010

Afdalia, Nadhira; Pontoh, Grace T.; Kartini, Kartini

doi:10.20885/jaai.vol18.iss2.art3

Cited by 9 publications

(9 citation statements)

References 10 publications

(19 reference statements)

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“…Kepatuhan organisasi pemerintah untuk menerapkan SAP berbasis akrual merupakan amanat PP 71 tahun 2010 sehingga memiliki konsekuensi untuk wajib dilaksanakan dan bersifat memaksa karena memang demikian sejatinya sifat peraturan perundang-undangan (Afdalia, Pontoh, dan Kartini, 2014;Suhendro dkk., 2015). Oleh karena itu, Pemerintah Provinsi Hastinapura sebagaimana pemerintah daerah lain di Indonesia, berusaha mematuhi peraturan perundang-undangan yang berlaku dengan mengimplementasikan akuntansi berbasis akrual.…”

Section: Hasil Dan Pembahasanunclassified

Implementasi Akuntansi Berbasis Akrual: Ketika Pelaporan Keuangan Pemerintah Daerah Berbenah

Savitri¹

2018

AKTSAR

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The aim of this research is yo understand the impact of the implementation of accrual-based accounting at Hastinapura Provincial Government. This research is a qualitative research with interpretive paradigm and using case study approach. Data collection is done through interviews, document review and observation. The results of this research show that accrual-based accounting implementation at Hastinapura Provincial Government involves the integration of accrual-based accounting practices in the scope of policy setting, human resources development of financial management, information technology system, and also evaluation and control system. The impact of the implementation of accrual-based accounting at Hastinapura Provincial Government was not merely a technical accounting change, but also requires change in work patterns and ways of thinking of financial managers.

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Section: Hasil Dan Pembahasanunclassified

Implementasi Akuntansi Berbasis Akrual: Ketika Pelaporan Keuangan Pemerintah Daerah Berbenah

Savitri¹

2018

AKTSAR

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“…Meanwhile, compliance intention in the organisational context may be defined as a cognitive representation of one's readiness in the form of impetuses that consciously emerge to believe, accept and act on all organisational policies, provisions and rules voluntarily (Darley et al, 2001). Several prior studies have also found compliance intention as a predictor of work behaviour (Afdalia et al, 2014;Hartoni & Riana, 2015;Yami, 2015).…”

Section: Intention As a Work Culture Determinant At The Ministry Of R...mentioning

confidence: 93%

“…In research by Sarrah et al (2016), it was found that higher perceptions of control and ability taxpayers will encourage their compliance intentions. Afdalia et al (2014) have proven that compliance intentions can predict the implementation of Governmental Regulation No. 71 of 2010 on the Accrual Based Government Accounting Standards.…”

Section: Introductionmentioning

confidence: 99%

Intention as a determinant of Islamic work culture in Indonesia based on the modified theory of planned behavior

Arfiansyah

Ushuluddin²,

Affan³

et al. 2023

SA j. hum. resour. manag.

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The researcher modifies the TPB by replacing the variables of perceived behavioural control with organisational culture, subjective norms with peer references and attitude with spirituality. The modification is then used to predict the work behaviour of religious organisations based on work culture values in the Ministry of Religious Affairs of the Republic of Indonesia.Motivation for the study: The TPB has been considerably modified and expanded to predict various types of organizational behaviour in different fields. However, the modifications did not reduce or change the substance and have not yet been applied to religious organizations. In contrast to previous studies, this article modifies the TPB from its original form and applies it to religious organizations in Indonesia.Research approach/design and method: This article employs a quantitative method. Primary data include samples collected from all Regional Offices of the Ministry of Religious Affairs in 34 provinces in Indonesia, while data analysis uses structural equation modelling and structural models.Main findings: This article finds that the most decisive work culture value in the organisation of the Ministry of Religious Affairs of the Republic of Indonesia is spirituality (intention).Implications: Results of this study have extended the implementation of the TPB by modifying perceived behaviour control (PBC) with organisational culture, subjective norm with peer reference and attitude with spirituality to predict organisational values (Nilai Budaya Kerja -NBK)-based work behaviour at the Regional Offices of the Ministry of Religious Affairs with compliance intention as a mediating/intervening variable, which acquired positive and significant results.Contribution: Theoretically speaking, the findings in this study provide empirical evidence that modifying TPB reinforces TPB's applicability to predict compliance intention and work behaviour. Practically speaking, this research provides recommendations for improving the implementation of the five organisational values to the Ministry of Religious Affairs in three aspects. First, enhance Civil Servants' (Pegawai Negeri Sipil -PNS) spirituality by providing substantial understanding of religious values. Second, intensify the role and support of structural leaders, particularly echelon 1, 2 and 3 officials so they provide good examples in the implementation of NBK. Third, strengthen organisational culture at the Ministry of Religious Affairs by creating result/impactoriented programme planning (result/impact oriented government).

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“…Theory of Planned Behavior (TPB) refers to the theory which states that behavior is a function of salient information or beliefs about the behavior. TPB explains that human actions are directed by three kinds of beliefs, namely (a) behavioral beliefs, namely beliefs about the possibility of behavior, (b) normative beliefs, namely beliefs about normative expectations from others and the motivation to agree to these expectations, (c) beliefs control, namely beliefs about the existence of factors that will facilitate or hinder behavioral performance and the perceived strength of these factors (Afdalia et al, 2014).…”

Section: Planned Behavior Theorymentioning

confidence: 99%

The Antecedents of Msme Performance: From Characteristics of Islamic Entrepreneurs Perception

Bagis

Ikhsani

Mu’ammar

et al. 2022

IJEBAR

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The Theory of Planned Behavior (TPB) is one theory that has been widely applied in various fields of behavioral research, and several studies have proven that Islamic entrepreneurs must have characteristics. This study examines the antecedent of MSME performance from the point of view of the characteristics of Islamic entrepreneurs. This research was conducted in MSMEs in Purwokerto City on the grounds that there is still a lack of application of Islamic entrepreneurial characteristics in SME activities. The purpose of this study was to examine the effect of the characteristics of Islamic entrepreneurs (honesty, willpower, keeping promises, orderly administration, praying, paying zakat and alms, having leadership spirit) on the performance of MSMEs. The sample used was 87 Muslim MSMEs in Purwokerto. Primary data collection techniques are observation and discussion, direct observation in the field using a distributed questionnaire. The data analysis method used is Partial Least Square (PLS). The results showed that the unsupported hypothesis related to the variables of willingness to work hard, keep promises, Islamic leadership and pay zakat had no effect on the performance of Muslim SMEs in Purwokerto. Meanwhile, orderly administration, honesty and prayer support the performance of Muslim SMEs in Purwokerto, thus supporting the acceptance of the hypothesis.

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Theory of planned behavior dan readiness for change dalam memprediksi niat implementasi peraturan pemerintah nomor 71 tahun 2010

Cited by 9 publications

References 10 publications

Implementasi Akuntansi Berbasis Akrual: Ketika Pelaporan Keuangan Pemerintah Daerah Berbenah

Implementasi Akuntansi Berbasis Akrual: Ketika Pelaporan Keuangan Pemerintah Daerah Berbenah

Intention as a determinant of Islamic work culture in Indonesia based on the modified theory of planned behavior

The Antecedents of Msme Performance: From Characteristics of Islamic Entrepreneurs Perception

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