Kemajuan dalam teknologi informasi memberi kesempatan pada institusi pendidikan untuk mengadopsi teknologi untuk meningkatkan efisiensi pembelajaran. e-Learning merupakan salah satu pengembangan tersebut dan tidak dapat disampaikan tanpa menggunakan teknologi. Tujuan penelitian ini yaitu untuk mendapatkan bukti empiris terkait actual usage dari penggunaan e-learning dengan pemediasi intention to use. Data dalam penelitian ini sebanyak 135 kuesioner yang disebarkan kepada mahasiswa Universitas Airlangga yang sempat memanfaatkan AULA. AULA merupakan portal e-Learning di Universitas Airlangga, yang merupakan singkatan dari Airlangga Univeristy e-Learning Application. Alat uji yang digunakan adalah Warp PLS. Perceived usefulness yang dirasakan pada penggunaan e-learning tidak memberikan pengaruh pada actual usage. Perceived ease of use memiliki hubungan signifikan pada intention to use. Hasil pengujian pengaruh tidak langsung menunjukkan perceived usefulness mempengaruhi niat perilaku untuk menggunakan teknologi. Persepsi kemudahan menggunakan teknologi dimotivasi tingkat kepercayaan individu terhadap kemampuan menggunakan teknologi, yang mana akan mendorong persepsi kebermanfaatan dan berimplikasi pada niat untuk menggunakan teknologi untuk menggunakan e-learning.Kata kunci: Actual Usage, perceived ease of use, e-Learning, intention to use Actual usage use of e-learning with Technology Acceptance Model (TAM) AbstractProgress in information technology provides opportunities for education to encourage technology to improve learning efficiency. E-Learning is one such development and cannot be delivered without using technology. The purpose of the study is to get empirical evidence related to actual usage of using e-learning with intention to use as a mediation. Data used in the study were 135 questionnaires that distributed to students of Airlangga University who are active or have used / participated in AULA (Airlangga University e-Learning Application). AULA is an e-Learning portal at Airlangga University. Data analysis techniques using Warp PLS. The results show the perceived usefulness of e-learning, does not affect the actual use. Perceived ease of use has a significant positive relationship with intention to use. The results evaluation direct effect of perceived usefulness influences intention to use technology. Perceived ease of use of technology is motivated by the level of individual trust in ability to use technology, which will encourage perceptions of usefulness and have implications for the intention to use technology to use e-learning.Keywords: Actual Usage, perceived ease of use, e-learning, intention to use
31 August 2017 in Asian Journal of Accounting Research
This study aimed to examine the association of Corporate Social Responsibility (CSR) disclosure and the firm valueson customer loyalty as a mediating variable. The samples of this study weresourced from the mining companies listed on the Indonesia Stock Exchange of 2008-2014. The secondary data used was obtained from the annual reports accessed through idx.co.id, and the sales reports based on the mining's sub-sectors accessed through bi.go.id. The variables of CSR disclosure were measured by usingscoresof weighting the item categories of CSR disclosure, namely: special items, core items, and additional items. Meanwhile, customer loyalty was measured by using market share, and the firm values were measured by Tobin's Q. The results proved that customer loyalty was the intervening influence of CSR disclosure and the firm values. This was the first study thatapplied different weighting to the category of disclosure items to calculate the scores of CSR disclosure through a statistical testing. Further research, then,can use the survey or focus group discussion (FGD) to determine the weighting method.
Tujuan dari penelitian ini adalah untuk menguji pengaruh perceived usefulness dan perceived ease of use terhadap kecenderungan perilaku untuk menggunakan e-Learning pada mahasiswa/i di Universitas Airlangga Surabaya. Populasi dan sampel yang digunakan adalah mahasiswa/i Universitas Airlangga yang menerapkan pembelajaran berbasis elektronik. Data yang digunakan sebanyak 135 kuesioner. Teknik analisis data menggunakan teknik analisis regresi linier berganda dengan program SPSS. Hasil uji reliabilitas menunjukkan bahwa keseluruhan variabel adalah reliabel, dimana nilai cronbach alpha setiap variabel > 0,7 (PU= 0,756; PEU=0,837; ITU=0,724). Hasil dari penelitian ini menunjukkan bahwa perceived usefulness dan perceived ease of use memiliki pengaruh terhadap intention to use. Keterbatasan dalam penelitian ini yaitu hanya dilakukan di satu universitas saja. Selain itu, data dari hasil kuesioner bisa jadi memberikan hasil yang bias. Dengan jenis penelitian yang sama, penelitian selanjutnya dapat menambahkan beberapa variabel lain yang terkait dalam penelitian.
13 May 2022 in Journal of Applied Accounting Research
Purpose: This study aims to identify the effect of the format of a presentation and the form of information on the decision-making process of non-professional investors in Indonesia. Investor behaviors, including acquisition, evaluation, weighting, judgment, and allocation decisions, are explained explicitly after taking a look at the form of the information and the way it is conveyed in various presentation formats.Design/methodology/approach: This research used web-based experiments. It used a 2 × 2 between-subjects design. Eighty-nine selected students acted as surrogate investors. They were provided with company performance reports presented in different report formats (integrated versus non-integrated) and different forms of information (visual versus descriptive).Findings: The results showed that information, when presented visually, is more influential on investment allocation decisions in Indonesia. In addition, the result of the post hoc test indicated that integrated reports are more influential than non-integrated reports.Research limitations/implications: The results of this study have significant implications for companies that publish financial and non-financial disclosures. The reports are required to be presented in an integrated and visual form in order to increase the investors' level of understanding so they can comprehend a company's performance holistically.Practical implications: It is necessary for Indonesian policymakers to create regulations regarding the presentation of financial and non-financial information in an integrated and visual way.Originality/value: This study fills a gap in the literature on integrated reports by showing that the visualization of information in such reports increases the level of understanding that underpins investment decision-making. Furthermore, this study contributes to cognitive load theory by providing evidence that the kind of presentation of information that facilitates people's cognitive ability is not only in the narrative form but visual presentation also works.
1 October 2019 in International Review of Management and Marketing