Digital Commons Network^™

Decoding The Dynamics In Financial Fraud, Triana Eva Adiningsih

Jurnal Akuntansi dan Keuangan Indonesia

This empirical study examines fraud for the entire period and then compares it with the latest trends in the five years. This study utilizes extensive data sets to analyze specific aspects of fraud, including causes, types, solutions, and real-world cases. This study conducted a systematic literature review of relevant literature by taking data from Scopus-indexed journals. Vosviewer was used to identify events, and spreadsheet file information was grouped manually. Interestingly, the cheating types of ‘five-year statistics’ and ‘all-time statistics’ show slightly different frequencies. The main research topics focus on money laundering and financial crimes. To explore this further, this report …

Determinan Implementasi Central Bank Digital Currency Di Indonesia, Kharisma Dwi Widodo, Bambang Juanda, Dedi Budiman Hakim

Jurnal Ekonomi dan Pembangunan Indonesia

Private digital currency is no longer limited to shadow banking issues but has also entered shadow central banking, putting Bank Indonesia to adopt the CBDC. This study aims to determine the effect of macroeconomic, accessibility, and demographic aspects on CBDC implementation, as well as the impact of publicity on changes in the behavior of economic actors in using CBDC in Indonesia. The results of the study show that GRDP, gini ratio, ICT, and bank accounts have an effect on CBDC. Publicity affects changes in the behavior of economic actors in increasing the conversion of fiat money to CBDC.

Social Entrepreneurship In Sustainable Development: Strengthening The Environmental Perspective, Muhammad Iqbal Rezky, Rasto Rasto

Journal of Environmental Science and Sustainable Development

Social entrepreneurship and sustainable development are closely related concepts. Social entrepreneurship applies entrepreneurial attributes with a focus on solving major social issues. The relationship between the two demonstrates the contribution of social entrepreneurship in addressing social and environmental problems, reducing poverty, and fostering sustainable economic growth. This research employs a bibliometric approach to analyze trends and patterns in 181 relevant articles published between 2015 and 2023. Findings indicate significant growth in research between 2019 and 2021. Countries and institutions such as Spain, the United States, and Universitat de Valencia stand out in these publications. The bibliometric analysis also reveals influential …

The Examination Of The Mathematical Calculation On Premium Reserve Modifications For Endowment-Life Insurance Products, Farisa Salwa Fatimah, Debrina Ferezagia, Wira Darmiza

Jurnal Administrasi Bisnis Terapan

Insurance offers numerous advantages in managing the diverse dangers it encounters. The level of compensation provided is contingent upon the magnitude of the premium remitted. A fraction of the premium collected by the company must be allocated as a premium reserve to ensure that the company will not have any challenges in settling future claims. The calculation of premium reserves is performed through the utilization of prospective and retrospective reserve methods, which rely on net premiums as the foundation for the computation. The premium reserve calculation approach employs both the Canadian and Full Preliminary Term methodologies. The objective of this …

A Comparative Study Of Local And Global Construction Materials Sourcing Strategies For Road Projects In Nigeria, Araoye Olarinkoye Ajiboye, Micaiah Zhitsu Silas, Chinedu Chimdi Adindu, Elijah Aina Alhassan, Stephen Sunday Kolo

CSID Journal of Infrastructure Development

This study is a comparative analysis of local and global sourcing strategies to determine the impact of strategic material sourcing on road construction project performance. The study aimed to evaluate the effects of material-sourcing strategies on the performance of road construction companies in Nigeria. A mixed-methods approach was used, incorporating both qualitative and quantitative research. Data collection involved sampling techniques using structured questionnaires and oral interviews. Regression analysis evaluated the relationship between strategic material sourcing and road construction performance. The results revealed that 87.5% of the materials used by road construction companies in the study areas were sourced from the …

Do Fundamental Financial Ratios Affect The Company's Stock Price? Indonesia Evidence, Arumega Zarefar, Armadani Armadani

Jurnal Akuntansi dan Keuangan Indonesia

The objectives of this research aims to examine the effect of corporate fundamental financial ratios on stock prices and to examine whether firm age determine stock prices in the perspective of signaling theory. Here Generalized Least Squares (GLS) approach was used as the main analysis technique, and Ordinary Least Squares (OLS) was incorporated for the robustness test. The research was conducted on companies listed on the Indonesia Stock Exchange during the 2014-2020 period. This study finds that return on assets, solvency ratio, and Tobin's Q positively affect stock prices, that cash ratio has a negative effect on stock prices, and …

Can Corporate Sustainability Performance (Csp) Overcome Indonesia's Corporate Debt Problems?, Johnson Ferry Febrian, Nora Sri Hendriyeni

Jurnal Akuntansi dan Keuangan Indonesia

Based on IMF publications (2022), Indonesian companies have a risky debt level that may cause bankruptcy, so companies are required to make leverage adjustments to return the debt to its optimal level. In recent years, corporate sustainability performance (CSP) practices have been proven to improve performance and overcome financial problems such as debt by integrating sustainability aspects into business processes. Based on stakeholder theory and trade-off theory, this study aims to examine the effect of CSP on leverage adjustment and the role of competitive advantage, equity mispricing, profitability, and firm size in moderating this relationship. This study used a sample …

Beyond The Number: Tone Analysis In Annual Reports, Ani Wilujeng Suryani, Dinda Tustika Apta Fauz

Jurnal Akuntansi dan Keuangan Indonesia

In making decisions, stakeholders utilize not only quantitative information but also qualitative information, such as annual reports. However, annual reports in narrative form are often used to exaggerate company performance data. One aspect that influences stakeholders’ decision is tone. This study aims to examine the impact of positive tone disclosure in management analysis reports and discussions on company value. This study was conducted on 166 financial and property companies listed on the IDX. Management analysis and discussion reports were categorized according to their tone. Using linguistic inquiry and word count software (LIWC-22), the procedure yielded more precise and consistent analysis. …

Integrity And Legitimacy Of Halal Products: The Urgency Of Halal Supply Chain Management Technology Adoption In Halal Product Authentication Traceability Evidence From Indonesia, Ari Agung Nugroho, Sumiyati Sumiyati, Hamsani Hamsani

The South East Asian Journal of Management

Research Aims: This research aims to determine how technology, integrity, and the environment affect traceability of halal product certification and its relationship with Halal Value Chain (HVSC) Management in micro, small and medium processing industries.

Design/Methodology/Approach: The quantitative research utilised survey data from 285 respondents who are processing industry players throughout Indonesia. Structural Equation Modelling-Partial Least Square (SEM-PLS) is applied for data analysis.

Research Findings: The study's findings indicate that technology adoption and environmental factors have a significant effect on HVSC traceability. The authentication and legitimacy of halal products are positively impacted by technology adoption, among others, which contributes to …

Understanding The Influences Of Hedonic Personality Towards Advertising Avoidance On Social Media, Diera Desmonda, So Yohanes Jimmy, Mohammad Annas

The South East Asian Journal of Management

Research Aims: This study aims to investigate and explore how the hedonic personality that exists in each individual can influence avoidance behaviour towards advertisements on social media platforms.

Design/Methodology/Approach: A quantitative approach with a purposive sampling technique was employed to collect data from 198 respondents who have shopped or at least searched for products on social media. The data were then analysed using the Structural Equation Modelling (SEM) technique.

Research Findings: The results showed that hedonic personality affected advertising avoidance behaviour. Through multigroup analysis, this research found differences in how men and women respond to an advertisement. On the other …

Leadership Styles, Self-Efficacy, And Innovative Work Behaviour Of Software Developers, Win Moe Moe Kyaw, Aye Thanda Soe

The South East Asian Journal of Management

Research Aims: The primary aims of this study involve examining the effect of leadership styles on self-efficacy and the effect of self-efficacy on innovative work behaviour.

Design/Methodology/Approach: Quantitative research was conducted by collecting data from 242 randomly selected software developers in four software development companies in Yangon using structured questionnaires. Regression analysis was used to attain the research objectives.

Research Findings: The results showed that transactional and ambidextrous leadership styles have a significant effect on increasing the self-efficacy of software developers. This study also revealed that self-efficacy is an antecedent of the innovative work behaviour of software developers.

Theoretical Contribution/Originality: …

Resilience, Self-Efficacy, Openness To Change, And Innovativeness Of Msme Owners: A Quantitative-Qualitative Integration Before, During, And After The Covid-19 Crisis, Imelda T. Angeles

The South East Asian Journal of Management

Research Aims: Micro, small, and medium-sized enterprises (MSMEs) have consistently demonstrated their resilience in the face of economic challenges, particularly during crises. This study delves into how the experiences of MSMEs before, during, and after the COVID-19 crisis have translated into resilience, self-efficacy, openness to change, and innovativeness as they responded to the unprecedented challenges posed by the pandemic.

Design/Methodology/Approach: This mixed-methods study combines the quantitative analysis of the characteristics of MSME owners with their narratives of their experiences during the COVID-19 crisis, translating adversity into an opportunity.

Research Findings: The integrated results showed how the quantitative-qualitative insights enabled a …

Moving Up Trainees’ Motivation For Using On-Job Training: Relationship Between Leaders’ Support And Trainees’ Motivation For Learning, Azman Ismail, Maryam Jamilah Asha'ari, Siti Nurul Afiqah Foboy, Wan Noordiana Wan Hanafi, Azmawaty Mohamad Nor, Tehsapuan Husin

The South East Asian Journal of Management

Research Aims: This study examined the relationship between leaders’ support and trainees’ learning outcomes and the relationship between leaders’ support, trainees’ motivation for learning, and trainees’ motivation for using on-job training.

Design/Methodology/Approach: A cross-sectional research design was employed to collect 226 self-report questionnaires from employees at military healthcare organisations in Peninsular Malaysia. The SmartPLS was used to assess the quality of the measurement model and test the structural model.

Research Findings: This study confirmed that trainees’ motivation for learning is an essential mediating construct in the relationship between leaders’ support and trainees’ motivation for using on-job training.

Theoretical Contribution/Originality: This …

Relationships Among Crisis Leadership, Innovation Capability, Implementation Of Business Continuity Management, And Sustainable Performance In The Covid-19 Pandemic, Daniel Kurniawan, Damelina Tambunan, Grace Citra Dewi

The South East Asian Journal of Management

Research Aims: This study explores the dynamics between crisis leadership (CLE) and sustainable performance (SP) during the COVID-19 pandemic, investigating the mediating roles of innovation capability (IC) and business continuity management (BCM).

Design/Methodology/Approach: Utilising questionnaires from 209 respondents and employing quantitative approaches, this research examines the connections between CLE, IC, BCM, and SP, employing PLS-SEM for analysis.

Research Findings: CLE significantly influences both IC and BCM, while IC positively impacts SP. This study also highlights the moderating roles of IC and BCM in enhancing organisational resilience.

Theoretical Contribution/Originality: The study unveils the substantial influence of CLE on IC and BCM, …

Evolving Hangwuran City Development Model Through Partial Least Square Approach In North-Central Nigeria, Samuel Medayese, Hangwelani H. Magidimisha-Chipungu, Lovemore Chipungu

CSID Journal of Infrastructure Development

The need for a paradigmatic shift in city development ideology has become increasingly evident over the years. In response to this need, the Hangwurian City Development Model was developed to establish a connection between the concepts of environmental awareness, urban governance, and management. This model also integrates sustainable urban development, urban liveability, and inclusive physical development. The research sets a critical objective of analyzing the significant levels of various indicator variables. The exploratory research utilized partial least squares (PLS) via SmartPLS to evaluate the variables, collecting quantitative data through the open data toolkit from three selected cities: Lokoja, Minna, and …

Socio-Economic Effects Of Orisumbare Sawmilling Industries On The Residents Of Ikire, Irewole Local Government Area Osun-State, Nigeria, Umar Usman Jimoh, D R. Ogungbemi

CSID Journal of Infrastructure Development

The study examined the socio-economic effects of the Orisumbare sawmill industry on the residents of Ikire, Irewole local government area of Osun State. The objectives of the study include, examination of the socio-economic characteristics of the respondents, the positive effects of industry on the residents, the negative impacts of industry on the residents, and the perceived environmental-induced diseases caused by industrial activities. A case study research design was adopted, while both primary and secondary data were utilised. A multistage sampling technique was used, in which a buffer zone of 900m radius was made to delineate the zone of industries’ influence. …

Analysis Of The Effects Of Service Delivery On The Wellbeing Of Internally Displaced Persons (Idps) In Federal Capital Territory (Fct), Abuja, Olusegun O. Idowu, Valda Martins, Ndako B. Santali, Jonathan U. Adama, Adekunle S. Adeogun, Gideon Danlami

CSID Journal of Infrastructure Development

The provision of services, encompassing substandard medical facilities, inadequate housing conditions, limited access to electricity, insufficient recreational amenities, and the absence of potable water supply, has emerged as a significant impediment confronting Internally Displaced Persons (IDPs) both domestically and globally. The present investigation sought to evaluate the impact of service delivery on the welfare of IDPs residing in the Federal Capital Territory (FCT), Abuja. The objectives of this inquiry were to assess the socioeconomic attributes of the IDPs, scrutinize the types and efficacy of service delivery within the IDP camps, and appraise the consequences of service delivery on the well-being …

Assessing The Characteristics Of Coastal Neighbourhoods That Influence Flood Susceptibility In Kosofe, Nigeria, Saudat O. Ajijola, Funmilayo M. Adedire, J A. Fadamiro

CSID Journal of Infrastructure Development

As climate change continues to exacerbate weather patterns, flood susceptibility has become an increasingly pressing global concern. The susceptibility to floods is influenced by many contextual factors; as such, characterizing coastal neighbourhoods for the purpose of articulating susceptibility pathways is crucial for developing appropriate physical planning policies. The specific research objective seeks to assess the dimensions of neighbourhood characteristics that influence flood susceptibility in Kosofe, a suburban coastal community in Lagos, Nigeria. The data used were based on primary and secondary sources. Using a systematic sampling method, 324 respondents participated in the field survey. The result of the descriptive statistics, …

The Relationship Between Academic Crafting, Work-School Facilitation And Academic Engagement: A Mediated Model, Gökhan Kerse, Umut Çil

Makara Human Behavior Studies in Asia

This research examines the relationship between academic crafting, work-school facilitation and academic engagement in higher education. Based on the Job Demands-Resources (JD-R) Model, the research sought to determine how students' alignment of academic activities with personal preferences and interests (academic crafting) affects academic engagement and whether work-school facilitation mediates this effect. The research therefore emphasized the delicate balance that students strike between their work obligations and their scholarly activities. Our research hypotheses focused on understanding how academic crafting directly and indirectly affects student engagement. The research data were obtained from a sample of students enrolled in postgraduate programs and actively …

Assessment Of Educational Facilities In Osogobo Metropolis Nigeria, Dele S. Ogundahunsi, Martins B. Gasu, Samuel B. Adedotun, Olayiwola Olayode, Akintayo O. Ojo, Christiana Olayode

CSID Journal of Infrastructure Development

This study assessed educational facilities in the Osogbo metropolis, Nigeria, aiming to evaluate the available educational facilities, examine student and staff satisfaction levels, and analyze their availability across schools in the area. The sample consisted of 476 schools, from which 73 were randomly selected. A multistage sampling procedure was employed to sample 1,863 pupils/students and 87 teachers for questionnaire administration, complemented by observation. Data were analyzed using Mean Weighted Average, Summation of Weighted Value, and Analysis of Variance. Findings showed that 63.4% of primary schools had the listed facilities, while 75% of secondary schools reported 81% availability. Public primary school …

The Role Of Live Streaming In Building Consumer Trust, Engagement, And Purchase Intention In Indonesian Social Commerce Thrift Clothes Sellers, Amyra Salsabela Yasser, Gita Gayatri

ASEAN Marketing Journal

Manuscript type: Research Article

Research Aims: Examine the relationship between shopping values consumers perceive during live streaming and their trust, engagement, and intention to purchase from Indonesian social commerce thrift clothes sellers.

Design/methodology/approach: Data was gathered through an online survey from consumers who have watched a live-streaming session of an online thrift clothes shop on Instagram. Data were analysed using covariance-based Structural Equation Modelling (SEM).

Research Findings: The output shows that only the utilitarian value of live stream positively affects trust in products and sellers. The variable engagement was only significantly affected by hedonic value. Additionally, the only …

How Do Firms Use Social Media: Topic Modeling Of Twitter Brand Posts Of Four Indonesian Skincare Brands, Annisafira L. Lestari, Arga Hananto

ASEAN Marketing Journal

Manuscript type: Empirical paper

Research Aims: This paper aims to identify the topics of social media posts (on Twitter) from local skincare brands in Indonesia.

Design/methodology/approach: This descriptive study applied text analysis methods, specifically frequency analysis and topic modeling with the Latent Dirichlet Allocation (LDA) method. Data were collected from the top four skincare brands with over 10,000 followers using Twitter Academic API interfaced through the Twarc package in Python. The dataset contained 1290 tweets from Wardah, 17,491 tweets from Avoskin, 1,968 tweets from Somethinc, and 590 tweets from Whitelab. The data analysis used quanteda and …

Sustainable Reporting For Agricultural Cooperatives Key Insights And Framework Development, Lia Dahlia Iryani

Journal of Environmental Science and Sustainable Development

A study on the viability of implementing sustainable reporting in Indonesian agricultural cooperatives is exceptionally uncommon, given the underlying concerns raised by the Financial Services Authority (OJK) Regulation No. 51/2017. In order to help achieve the Sustainable Development Goals, this project intends to investigate the potential of indicators of economic, ecological, and social sustainability. Employing the Analysis of Variance (ANOVA) method, this study analyzes the content of 85 sustainability reports using the Global Reporting Initiative (GRI) G4 reporting framework to determine the correlations between different sustainability categories and how they affect agribusiness and evaluate the impact on the business. The …

The Relationship Between Bureaucracy And Developments In Management Accounting, 1700-2023: An Overview, Helena Costa Oliveira, Russell Craig, Lúcia Lima Rodrigues

Jurnal Akuntansi dan Keuangan Indonesia

Bureaucracy has co-existed with forms of management accounting [MA] from the time of ancient civilizations. In this paper, we review literature in a wide variety of scholarly journals and books to provide an overview of this co-existence. We trace the historical evolution of MA and how it was influenced by bureaucracy from 1700 to the present. We do so through four time periods, designated classical, modern, post-modern and contemporary. For each of these periods, evolving understandings of bureaucracy were linked to changes in the practice and conceptualization of MA. In the classical period (1700 – 1950), developments in MA corresponded …

Do Characteristics Of Board Affect Sustainable Finance Disclosure? Evidence: Asean Banking Industry, Reysvana Rukmana Cakti, Y Anni Aryani

Jurnal Akuntansi dan Keuangan Indonesia

Sustainability is an essential aspect of previous investigations on the relationship between business practices and sustainability commitments. These investigations showed how positive changes in this context have guided the banking system toward embracing sustainable finance. Therefore, the current study aimed to investigate the effect of board characteristics on sustainable finance disclosure within ASEAN banking industry, using a panel data regression model. The results showed that only board size had a positive and significant effect on sustainable finance disclosure. Meanwhile, variables such as board gender, board education, and foreign board was reported to be insignificant. This study provided valuable insight into …

The Effect Of Board Size, Board Independence, And The Composition Of Board Independence On Accrual And Real Earnings Management, Rizkia Fitrasari

Jurnal Akuntansi dan Keuangan Indonesia

This paper examines the effect of board size, board independence, and the composition of board independence on mitigating accrual and real earnings management by using a sample from companies listed in the S&P 500 index from 2010 to 2019. The study uses random-effect regression analysis and finds evidence that large board size is an ineffective tool for reducing earnings management. In contrast, larger board independence proves to mitigate earnings manipulation. However, when board size interacts with board independence, the result becomes more positive indicating that board independence strengthens the positive effect of board size on earnings management. It can be …

Analysis Of Islamic Comsumption Theory On Demand For Fast Moving Consumer Goods (Fmcg), Fitria Alkhonsa, Nurwahidin Nurwahidin

Journal Of Middle East and Islamic Studies

This study aims to measure how Muslim consumers have applied Islamic Consumption Theory to regularly consumed products by analyzing the variables of maslahah, final spending, and tawazun Islamic consumption theory against the demand for Fast Moving Consumer Goods (FMCG). Fourty FMCG consumers can be removed in this study and were distributed randomly. The sample was done change to collected with a purposive sampling method, which obtain the primary data in the form of the respondents' answers to the distributed questionnaires. The results indicate an influence of maslahah in Islamic Consumption Theory on FMCG demand, while the other two variables of …

Relationship Between Transformational Leadership And Employees' Creativity With Psychological Empowerment As Mediator, Nurshahira Ibrahim, Azman Ismail, Norazila Mat, Tugba Erhan

The South East Asian Journal of Management

Research Aims: This study examines the mediating effect of psychological empowerment on the relationship between transformational leadership and employee creativity in a financial organisation in Peninsular Malaysia.

Design/Methodology/Approach: Quantitative methods were employed in this study. Two hundred questionnaires were distributed to employees of Islamic financial institutions in Malaysia. Of these, only 153 questionnaires were usable. Random sampling and partial least squares structural equation modelling (PLS-SEM) techniques were utilised in data analysis.

Research Findings: The results of the analysis showed that psychological empowerment had an indirect effect on the impact of transformational leadership on employee creativity in the organisation under …

Understanding The Role Of Social Media Marketing And Technology Adoption Model In Shaping Customer Adoption Of Digital Banking, Jonathan Bagus Pradhana Basoeki, Anna Amalyah Agus

The South East Asian Journal of Management

Research Aims: The present research aims to investigate factors that significantly influence customers’ behavioural intention to use digital banking products. Following prior work on social media marketing and the influence of conglomerate group benefits, in addition to providing a comprehensive understanding, the research incorporates three established theories: the Theory of Planned Behaviour, the Technology Acceptance Model, and the Unified Theory of Acceptance and Use of Technology.

Design/Methodology/Approach: The sample consists of current Allo Bank users. Data collection involved convenience sampling and a self-administered online questionnaire filled out by 262 respondents in Jakarta, Indonesia. The data analysis technique used was SEM …

The Influence Of Strategic Entrepreneurship And Individual Development On Competitive Advantage In Social Entrepreneurship Organizations (Case Study Of Taulan Community), Amelia Nurkasih, Jusni -, Shinta Dewi Sugiharti Tikson

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

A social entrepreneurship organization is an organization running entrepreneurial activities primarily oriented to the welfare of the community and its social mission. As a business, social entrepreneurship needs to gain a competitive advantage in similar businesses and other businesses that are the main competitors. This can be achieved when social enterprises have human resources who are aware of opportunity-seeking behavior and profit-seeking behavior, which are the main dimensions of strategic entrepreneurship. In addition, in the face of changing business conditions, organizations need to provide space for their members to learn through individual development, both in terms of opportunities and facilities. …