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Abstrak :
Dewasa ini, User Generated Content (UGC) merupakan salah satu media utama bagi konsumen untuk membangun keterikatan dengan merek (customer brand engagement) dengan mengaitkan nilai fungsional dan nilai emosional yang dirasakan pengguna UGC. Tujuan dari penelitian ini adalah untuk meneliti content quality, design quality, dan technology quality UGC yang dapat mempengaruhi keterikatan konsumen dengan merek (customer brand engagement), melalui nilai fungsional dan emosional sebagai mediator pada hubungan tersebut. Penelitian ini menggunakan model yang terdapat pada teori Stimulus-Organisme-Respons (S-O-R). Responden pada penelitian ini merupakan generasi Z dan milenial berusia 18-41 tahun, memiliki akun media sosial Youtube, Instagram, dan/atau Tiktok, serta pernah melihat UGC selama satu bulan terakhir. Kuesioner disebarkan secara online. Data sebanyak 286 responden yang terdapat pada penelitian utama diolah dengan menggunakan metode Partial Least Square-Structural Equation Model (PLS-SEM). Hasil dari penelitian ini menunjukkan bahwa secara umum, nilai fungsional dan emosional memiliki peran sebagai mediator dalam hubungan antara kualitas UGC dan keterikatan konsumen dengan merek (customer brand engagement). Secara lebih lanjut, ditemukan bahwa content quality mampu memberikan pengaruh positif terhadap keterikatan konsumen dengan merek (customer brand engagement) dengan bantuan nilai fungsional dan nilai emosional sebagai mediator. Kemudian, technology quality dapat memberikan pengaruh positif terhadap keterikatan konsumen dengan merek (customer brand engagement) dengan bantuan nilai emosional dan design quality dapat memberikan pengaruh positif terhadap keterikatan konsumen dengan merek (customer brand engagement) dengan bantuan nilai emosional. ......Nowadays, User Generated Content (UGC) is one of the main media for consumers to build brand engagement by linking the functional value and emotional value felt by UGC users. The purpose of this study is to examine the content quality, design quality, and technology quality of UGC that can affect consumer brand engagement, through functional and emotional values as mediators in the relationship. This study uses the model contained in the Stimulus-Organism-Response (S-O-R) theory. Respondents in this study were Generation Z and millennials aged 18-41 years, had social media accounts on Youtube, Instagram, and/or Tiktok, and had seen UGC for the past month. Questionnaires were distributed online. The data of 286 respondents in the main study was processed using the Partial Least Square-Structural Equation Model (PLS-SEM) method. The results of this study indicate that in general, functional and emotional values have a role as a mediator in the relationship between UGC quality and consumer brand engagement. Furthermore, it was found that content quality was able to have a positive influence on consumer brand engagement with the help of functional values and emotional values as mediators. Then, technology quality can have a positive influence on consumer brand engagement with the help of emotional values and design quality can have a positive influence on consumer brand engagement with the help of emotional values.

Abstrak :
Di tengah pesatnya perkembangan teknologi, industri jasa konstruksi dinilai merupakan industri yang paling lambat dalam mengadopsi inovasi proses dan teknologi dalam mengelola bisnisnya dibanding industri lain yang bahkan posisinya lebih rendah dibanding sektor pertanian (Mckinsey, 2017). Saat ini digitalisasi industri jasa konstruksi di Indonesia khususnya dalam penggunaan BIM sudah diwajibkan oleh pemerintah melalui PERMEN PU No. 22/PRT/M/2018 tentang Pedoman Pembangunan Bangunan Gedung Negara. Penelitian ini bertujuan untuk mengidentifikasi pengaruh antara variabel dan indikator pada TAM yang memiliki pengaruh terbesar pada penerimaan teknologi di lingkungan PT XYZ; menganalisis hubungan antara variable TAM perceived ease of use (PEOU), perceived usefulness (PU), consensus on aprropriation, individual intention, dan organizational intention; dan menghasilkan rekomendasi strategi percepatan implementasi BIM agar dapat berkontribusi untuk meningkatkan kinerja Proyek Konstruksi PT XYZ. Hasil penelitian ini menunjukkan bahwa Kompetensi organisasi dan Kualitas teknologi berhubungan positif terhadap Perceived Ease of Use dimana Perceived Ease of Use berhubungan secara signifikan terhadap Perceived Usefulness dan Consensus on Appropriation yang berhubungan dengan Organizational Intention. Selanjutnya, Kompetensi personal berhubungan positif dengan Perceived Usefulness dimana Perceived Usefulness berhubungan signifikan terhadap Individual Intention. Sedangkan untuk Behaviour control, tidak menunjukkan hubungan positif terhadap Perceived Usefulness dan Perceived Ease of Use maupun Individual Intention dan Organizational Intentio ......In the midst of rapid technological developments, the construction service industry is considered the slowest industry in adopting process and technological innovations in managing its business compared to other industries whose position is even lower than the agricultural sector (Mckinsey, 2017). Currently the digitization of the construction service industry in Indonesia, especially in the use of BIM, has been required by the government through PERMEN PU No. 22/PRT/M/2018 concerning Guidelines for the Construction of State Buildings. This study aims to identify the influence between variables and indicators on TAM which has the greatest influence on technology acceptance within PT XYZ; analyze the relationship between TAM variables perceived ease of use (PEOU), perceived usefulness (PU), consensus on appropriation, individual intention, and organizational intention; and generate strategic recommendations for accelerating the implementation of BIM in order to contribute to improving the performance of the PT XYZ Construction Project. The results of this study indicate that organization competency and technology quality are positively related to Perceived Ease of Use where perceived ease of use is significantly related to perceived usefulness and consensus on appropriation which is related to organizational intention. Furthermore, personal competency is positively related to perceived usefulness where perceived usefulness is significantly related to individual intention. As for behavior control, it does not show a positive relationship to perceived usefulness and perceived ease of use or individual intention and organizational intention.

Abstrak :
Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kualitas laporan keuangan di Sekretariat Jenderal DPR RI Setjen DPR RI. Berdasarkan Peraturan Pemerintah nomor 24 tahun 2005 dan Peraturan Pemerintah nomor 71 tahun 2010, bahwa laporan keuangan pemerintah harus memenuhi kualitas sesuai karakteristik kualitatif, yaitu relevan, andal, dapat dibandingkan, dan dapat dipahami. Faktor-faktor yang mempengaruhi kualitas laporan keuangan dan menjadi variabel bebas dalam penelitian ini adalah kualitas sumber daya manusia SDM, kualitas teknologi informasi TI, Penelitian ini mengembangkan model dalam bentuk persamaan, dan dituangkan dalam hipotesis. Teknik analisis regresi linier berganda digunakan untuk menguji model penelitian, dan uji hipotesis dilakukan dengan uji signifikansi, dan koefisien determinan. Hasil pengujian menunjukkan bahwa kualitas SDM memberikan pengaruh tetapi tidak signifikan terhadap laporan keuangan, hal ini disebabkan kurangnya kesadaran untuk mengelola SDM berdasarkan kompetensi yang harus dimiliki oleh pengelola anggaran, dan penempatan SDM berdasarkan latar belakang pendidikannya. Hasil pengujian juga menunjukkan bahwa kualitas TI, SPI, dan intervensi negatif tidak memberikan pengaruh dan tidak signifikan terhadap kualitas laporan keuangan. Hal ini menarik untuk dicermati, karena berdasarkan penelitian dan tinjauan literatur menunjukkan bahwa TI dan SPI yang berkualitas memberikan pengaruh positif dan signifikan terhadap kinerja organisasi. Ketidaksesuaian yang terjadi di Setjen DPR RI disebabkan oleh kurangnya pemahaman dan kesadaran untuk memanfaatkan TI, dan kurangnya kebutuhan atas SPI dalam pelaksanaan kerja organisasi karena SPI di Setjen DPR RI lemah. Intervensi negatif tidak memberikan pengaruh kepada kualitas laporan keuangan, karena SDM pengelola anggaran mengharapkan tidak terjadinya intervensi negatif dalam pengelolaan anggaran. ...... This study aims to determine the factors that affect the quality of the financial statements at the Secretariat General of the House of Representatives Setjen DPR RI. Based on Government Regulation PP number 24 of 2005 and Government Regulation PP No. 71 of 2010, that the government's financial statements must meet the appropriate quality of qualitative characteristics, that is relevant, reliable, comparable, and understandable. Factors that affect the quality of financial reporting and become independent variable in this study is the quality of human resources HR, the quality of the information technology IT, the quality of the internal control system SPI, and intervention. Data collect by distributing questionnaires to 70 people managing the budget, ranging from budget user to verifikatur, and staff officers of commitment makers in the Parliament Secretariat. of the 70 questionnaires distributed, 61 questionnaires that can be declared valid and worthy to be processed by using SPSS 22. This study develops a model in the form of the equation, and poured in a hypothesis. The results show that the quality of human resources, but no significant effect on the financial statements, this is due to lack of awareness to manage human resources based on the competencies that must be owned by budget managers, and HR placement based on educational background. Positive intervention results significant impact on the quality of the financial statements, it demonstrates the need for leadership roles and responsibilities in the implementation of the immediate supervisor as the manager of the budget. The test results also showed that the quality of IT, SPI, and negative intervention have no significant effect on the quality of financial reporting. It is interesting to observe, because it is based on research and review of the literature shows that the quality of IT and SPI provides a positive and significant effect on the performance of the organization. Mismatches that occur in the Parliament Secretariat is caused by a lack of understanding and awareness to take advantage of IT, and the lack of need for SPI in the implementation of the organization's work for SPI in the Parliament Secretariat is weak.