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Full-Text Articles in Entire DC Network
The Impact Of Fear Of Aging On Luxury Consumption Among Middle-Aged Women, Jiyeon Lee, Xiaofei Wu, Dongwoo Ko
The Impact Of Fear Of Aging On Luxury Consumption Among Middle-Aged Women, Jiyeon Lee, Xiaofei Wu, Dongwoo Ko
Asia Marketing Journal
This study investigates the relationship between fear of aging and luxury consumption behaviors among middle-aged women, focusing on the psychological and social dimensions of aging anxiety. Utilizing frameworks such as Objectification Theory and the Double Standard of Aging, the research explores how aging anxiety impacts attitudes toward luxury goods, mediated by fear of negative evaluation and body esteem. A survey of 288 women aged 41 to 60 was conducted, revealing that fear of aging significantly influences luxury attitudes and purchasing intentions. Findings indicate that luxury goods are seen not only as tools for status maintenance but also as avenues for …
Social Exclusion Cues And Collective Action Motivation In Environmental Campaigns: The Buffering Role Of Social Support, Hwan-Ho Noh, Warren B. Chik
Social Exclusion Cues And Collective Action Motivation In Environmental Campaigns: The Buffering Role Of Social Support, Hwan-Ho Noh, Warren B. Chik
Asia Marketing Journal
This study examines the influence of social exclusion cues on public engagement with environmental campaigns on social media, focusing on how such cues affect advertising attitudes and collective action motivation. Across two experimental studies, we investigated whether low engagement metrics, such as a small number of likes, function as symbolic exclusion cues that reduce perceived public support. The results indicate that social exclusion cues negatively affect advertising attitudes and collective action motivation, ultimately decreasing the intention to engage with the campaign. However, the presence of social support cues, which signal sustained public interest and social endorsement, effectively mitigated these negative …
The Price Of Expectation: How Luxury Consumers React To Quality Crises, Jeong Ah Yoo, Daye Hong, Yoon Hi Sung
The Price Of Expectation: How Luxury Consumers React To Quality Crises, Jeong Ah Yoo, Daye Hong, Yoon Hi Sung
Asia Marketing Journal
This study investigated the mechanisms underlying consumer responses to quality crises in luxury brands and examined how these responses differ depending on consumers' prior luxury brand purchase experience. The findings indicated that stronger price-quality inferences led to elevated product quality expectations. Further, when consumers encountered information regarding quality controversies, their heightened expectations produced greater perceived discrepancies, which subsequently had a negative impact on brand attitudes. Additionally, this study found that the negative impacts of perceived discrepancies on brand attitudes, purchase intentions for other products of the brand, and forgiveness intentions were more pronounced among luxury than among non-luxury consumers. Finally, …
Uncovering App Activity Patterns Behind E-Commerce App Usage: An Explainable Ai Framework, Myounggu Lee, Hye-Jin Kim
Uncovering App Activity Patterns Behind E-Commerce App Usage: An Explainable Ai Framework, Myounggu Lee, Hye-Jin Kim
Asia Marketing Journal
In today's competitive mobile ecosystem, understanding how general app activity influences e-commerce app usage is crucial for marketers. This study introduces an explainable AI (XAI) framework using SHapley Additive exPlanations (SHAP) to identify non-e-commerce apps associated with e-commerce app usage. Drawing on mobile app launch data from 1,000 Android users in South Korea, we train a machine learning model to predict usage and apply SHAP to quantify the marginal contribution of each app. Results show that apps such as YouTube, Naver, and KakaoTalk are strongly linked to e-commerce activity at the user level. By visualizing user–app associations and clustering users …
Can Ai-Generated Ads With Future Predictions Drive Higher Donations Than Human-Created Ads?, Chaewon Song, Sujin Song
Can Ai-Generated Ads With Future Predictions Drive Higher Donations Than Human-Created Ads?, Chaewon Song, Sujin Song
Asia Marketing Journal
The use of AI in generating ads offers benefits for NPOs, such as enhanced cost efficiency and personalized content. However, consumers often exhibit algorithm aversion when AI performs subjective tasks, like ad creation. According to mind perception theory, AI is seen as high in agency but low in experience. Given this, we hypothesized that including future predictions in AI-generated ads would mitigate this aversion. Across four studies, we found that AI-generated donation ads were generally perceived as less credible and elicited lower donation intentions than human-created ones. Crucially, when future predictions were included, the credibility and donation gap between AI …
From Emotions To Impulse: A Serial Mediation Approach In Tiktok Live Commerce, Amrul Asraf Mohd-Any, Moniruzzaman Sarker, Shaoxuan Lu
From Emotions To Impulse: A Serial Mediation Approach In Tiktok Live Commerce, Amrul Asraf Mohd-Any, Moniruzzaman Sarker, Shaoxuan Lu
Asia Marketing Journal
Based on social exchange theory, this study investigates how interactions between influencers and followers during live streaming impact impulse buying behaviour. It explores how perceived influencer traits, namely authenticity, expertise, attractiveness, and homophily, influence trust, emotional attachment, and para-social interaction, which in turn drive impulsive purchases. Using PLS-SEM technique, a survey of 303 Chinese TikTok users reveals that emotional factors, particularly para-social interaction and attachment, have a stronger effect on impulse buying than trust. Authenticity and homophily emerge as essential in fostering emotional engagement, emphasising the importance of relatability over authority. The findings suggest that successful influencer marketing in live …
Organizational Psychology Theories In Graduate Medical Education: A Narrative Review, Mohamad S. Saad, Naim El-Aswad, Zeina Ghossoub, Relly Nadler, Serena Wasilewski
Organizational Psychology Theories In Graduate Medical Education: A Narrative Review, Mohamad S. Saad, Naim El-Aswad, Zeina Ghossoub, Relly Nadler, Serena Wasilewski
HCA Healthcare Journal of Medicine
Physicians and educators tend to be more versed in recognizing disease patterns and medical problems than in identifying malfunctioning patterns in the psychological aspects of their mentees and work environments. Just as hypertension and diabetes are the common soil for many acute medical problems, agency problems and organizational silos can lead to many acute managerial problems in graduate medical education (GME) settings.
Data show that most workers are lonely at work, which leads to negative emotions and undermines performance. Organizational problems seem to stem from an individual’s inability to align one’s motivation with the organization’s shared value. This can cause …
Analisis Implementasi Clinical Pathway Terhadap Length Of Stay (Los) Dan Biaya Perawatan Pasien Anak Dengan Demam Berdarah Dengue (Dbd) Di Rsi Nu Demak, Akhmad Safi’I, Muhammad Zulfikar Asumta, Abdul Aziz
Analisis Implementasi Clinical Pathway Terhadap Length Of Stay (Los) Dan Biaya Perawatan Pasien Anak Dengan Demam Berdarah Dengue (Dbd) Di Rsi Nu Demak, Akhmad Safi’I, Muhammad Zulfikar Asumta, Abdul Aziz
Jurnal Ekonomi Kesehatan Indonesia
Clinical pathway (CP) is a quality and cost control instrument in hospitals designed to ensure service standardization, efficiency of Length of Stay (LOS), and control of healthcare costs. Dengue Haemorrhagic Fever (DHF) in children is an infectious disease that often requires hospitalization, with considerable variation in LOS and treatment costs. This study aimed to assess the effectiveness of CP implementation on LOS and cost of care among pediatric DHF patients at Rumah Sakit Islam Nahdlatul Ulama (RSI NU) Demak. This research applied a quantitative approach using a retrospective descriptive-analytic design. Data were obtained from medical records of 34 pediatric DHF …
Term Limit Effects In Indonesia: Local Government Revenue Vs. Spending, Hanik Susilawati Muamarah
Term Limit Effects In Indonesia: Local Government Revenue Vs. Spending, Hanik Susilawati Muamarah
Jurnal Akuntansi dan Keuangan Indonesia
Background: The term limit of local leaders creates a puzzle between the "lame-duck effect" (declining performance) and the "competence effect" (improved performance). This study contextualizes this dilemma within the Indonesian context, which has strong incentives for non-re-election, such as the formation of political dynasties. We investigate this puzzle by examining the relationship between term-limited leaders and two distinct fiscal policy areas: regulation-bound tax revenue and discretionary capital expenditure. Methods: A fixed-effects model was employed to analyze panel data from 438 regencies and municipalities from 2017 to 2023. Findings: In the high-discretion area of spending, term-limited leaders increase capital expenditure, supporting …
The Reality Of Using Artificial Intelligence To Improve The Quality Of Education For Individuals With Disabilities, Dareen Mohammed Alrasheed, Shaima Abdullah Suleiman Al-Duweesh
The Reality Of Using Artificial Intelligence To Improve The Quality Of Education For Individuals With Disabilities, Dareen Mohammed Alrasheed, Shaima Abdullah Suleiman Al-Duweesh
University of Tabuk Journal for Humanities and Social Sciences
This study aimed to investigate the current state of artificial intelligence (AI) use in improving the quality of education for individuals with disabilities and to identify the obstacles hindering its implementation in public and private special education schools, programs, and centers in Riyadh. The researchers employed descriptive quantitative survey design. The study sample consisted of (325) female teachers who responded to a questionnaire developed specifically for the purposes of this research. The findings revealed that the level of AI use in improving the quality of education for individuals with disabilities was high. Additionally, teachers’ attitudes toward the use of AI …
Pengaruh Environmental Score Terhadap Kinerja Keuangan Bank Di Enam Negara Asean Pada Tahun 2020-2023, Nadira Meuthia Jefri, Mona Ridho Sidjabat
Pengaruh Environmental Score Terhadap Kinerja Keuangan Bank Di Enam Negara Asean Pada Tahun 2020-2023, Nadira Meuthia Jefri, Mona Ridho Sidjabat
Jurnal Manajemen dan Usahawan Indonesia
This study aims to examine the effect the financial performance of banks in six ASEAN countries (Indonesia, Malaysia, Singapore, Thailand, the Philippines, and Vietnam) during the period 2020–2023. The Environmental Score measures a company's environmental performance through three main sub-pillars: Emissions, Resource Use, and Innovation. Panel data from 31 banks were analysed using panel regression with robust standard errors, and endogeneity was tested using Two-Stage Least Squares (2SLS). The results show that the Environmental Score has a positive and significant effect on ROA, ROE, Tobin’s Q, and Market Capitalization, but no significant effect on NIM. The Resource Use Score sub-pillar …
Analisis Pengaruh Artificial Intelligence Terhadap Efisiensi Pengambilan Keputusan Dan Implikasinya Pada Manajemen Sumber Daya Manusia Di Indonesia: Studi Literatur Sistematis, Andi Wulan, Agung Wirabrata, Dwija Ardya Pradipta
Analisis Pengaruh Artificial Intelligence Terhadap Efisiensi Pengambilan Keputusan Dan Implikasinya Pada Manajemen Sumber Daya Manusia Di Indonesia: Studi Literatur Sistematis, Andi Wulan, Agung Wirabrata, Dwija Ardya Pradipta
Jurnal Manajemen dan Usahawan Indonesia
Artificial Intelligence (AI) is reshaping organizational decision-making and Human Resource Management (HRM), yet empirical insights remain fragmented. This study examines the effect of AI adoption on decision-making efficiency and its implications for HRM through a Systematic Literature Review (SLR) guided by PRISMA 2020. The dataset exclusively comprises scholarly articles uploaded by the researcher. The identification stage yielded 87 records, reduced to 72 after duplicate removal; screening produced 34 articles for full-text assessment, and 15 studies met the inclusion criteria. These 15 articles were analyzed using thematic synthesis to map recurring patterns and conceptual linkages. The findings indicate that AI significantly …
Analisis Kesesuaian Prinsip Syariah Pada Mekanisme Buy Now, Pay Later (Shopee Paylater), Berliana Rizkia
Analisis Kesesuaian Prinsip Syariah Pada Mekanisme Buy Now, Pay Later (Shopee Paylater), Berliana Rizkia
Jurnal Manajemen dan Usahawan Indonesia
The development of financial technology in Indonesia has brought various innovations in payment systems, one of which is the Buy Now, Pay Later (BNPL ) service offered by Shopee through the Shopee PayLater feature. This service allows consumers to purchase goods online with deferred payment. However, this mechanism raises questions about its compatibility with sharia principles, considering Indonesia has the world's largest Muslim population. This research aims to analyze the Shopee PayLater mechanism and assess its compliance with Islamic economic principles, particularly regarding the prohibition of riba , gharar, and maysir. The method used is qualitative research with a descriptive-analytical …
Transformasi Digital Rantai Pasok Halal: Model Kesiapan Ketertelusuran Digital (Digital Traceability Readiness) Pada Industri Busana Muslim Global, Khansa Khansa, Nailah Artanti Eka Putri, Corrina Hazimah Ismailia
Transformasi Digital Rantai Pasok Halal: Model Kesiapan Ketertelusuran Digital (Digital Traceability Readiness) Pada Industri Busana Muslim Global, Khansa Khansa, Nailah Artanti Eka Putri, Corrina Hazimah Ismailia
Jurnal Manajemen dan Usahawan Indonesia
The global modest fashion industry continues to grow rapidly as Muslim consumers demand objectively verifiable halal integrity assurance. The complexity of the fashion supply chain, which is long, fragmented, and involves risky auxiliary materials such as dyes, glues, and threads, opens up opportunities for contamination and halal-washing, making digital traceability a strategic prerequisite for sharia compliance. This study aims to synthesize a digital traceability readiness model based on evidence-based assurance. The method used is a Thematic Literature Review (TLR) with a thematic synthesis approach. This study formulates a Three-Level Readiness Taxonomy that maps the evolution of halal assurance from a …
Hybrid Working Untuk Ibu Bekerja: Perspektif Self Determination Theory, Paulina Sri Trifina Hariyati, Nayunda Andhika Sari
Hybrid Working Untuk Ibu Bekerja: Perspektif Self Determination Theory, Paulina Sri Trifina Hariyati, Nayunda Andhika Sari
Jurnal Manajemen dan Usahawan Indonesia
The phenomenon of hybrid working, which combines working from home and from the office, offers flexibility that has the potential to enhance work-life balance for employees. This is believed to be particularly significant for working mothers who carry high domestic responsibilities, providing them with the space to manage their time between work and family. Utilizing the Self-Determination Theory framework, this study aims to understand the meanings and strategies employed by working mothers navigating hybrid work. This research adopts a qualitative approach through interviews with 13 working mothers at a life insurance company in Jakarta. The findings indicate that for working …
English Faculty Members’ Perception And Attitude Toward The Use Of Chatgpt By English Language Teaching In Higher Education In Saudi Arabia, Wjoud Hussain Almadani
English Faculty Members’ Perception And Attitude Toward The Use Of Chatgpt By English Language Teaching In Higher Education In Saudi Arabia, Wjoud Hussain Almadani
University of Tabuk Journal for Humanities and Social Sciences
Objectives: Artificial intelligence (AI) driven ChatGPT is an innovative transformation tool in the rapidly evolving educational landscape. This study aimed to understand faculty members' perspectives and attitudes toward using ChatGPT for English language teaching in Saudi Arabia, particularly in Najdi rural areas. Method: The study employed a survey-based quantitative research design involving English-language faculty members in Saudi Arabia, particularly at Shaqrah University. Result: Despite having a mixed opinion on the willingness to use ChatGPT in English language teaching, participants have identified several applications of ChatGPT, such as translation and vocabulary, creating presentations, preparing exam and quiz questions, and creating activity …
The Impact Of Strategic Intelligence On Organizational Conflict Management Patterns: An Analytical Study At The University Of Mosul, Shuaib Ahmed Aziz Al-Mawla, Kalthoom Hameed Ramadan Al-Hilali
The Impact Of Strategic Intelligence On Organizational Conflict Management Patterns: An Analytical Study At The University Of Mosul, Shuaib Ahmed Aziz Al-Mawla, Kalthoom Hameed Ramadan Al-Hilali
Journal of Economics and Administrative Sciences
This paper aims to analyze the relationship and influence between strategic intelligence and its dimensions (foresight, systems thinking, future vision, and motivation) and organizational conflict management (Avoidance, Collaboration, Settlement, Competition, and Waiver) at the University of Mosul. The research problem arose from variation in organizational conflict management across the university's colleges and the scarcity of studies examining the relationship between these two variables. The study adopted a descriptive-analytical approach, using a questionnaire as the primary data collection tool. The research population comprised administrative and academic leaders from several colleges within the University of Mosul. One hundred and forty questionnaires were …
Barley Virtual Water Determinants In Iraq: An Econometric Analysis Study For The Period (1990–2023), Muna Jabbar Rahim, Basim H. Al-Badri
Barley Virtual Water Determinants In Iraq: An Econometric Analysis Study For The Period (1990–2023), Muna Jabbar Rahim, Basim H. Al-Badri
Journal of Economics and Administrative Sciences
The paper aims to analyze the determinants of virtual water use for barley crops in Iraq over the period (1990–2023), in light of increasing water challenges and declining inflows of the Tigris and Euphrates Rivers. The research adopts a descriptive and econometric analytical approach, employing the Autoregressive Distributed Lag (ARDL) model to examine the relationship between imported virtual water quantity (VW) as the dependent variable and a set of independent variables, including agricultural GDP, blue water, the water self-sufficiency ratio, and the degree of agricultural trade openness. The results of the Bounds Test indicate the existence of a long-run equilibrium …
The Role Of The Carbon Footprint In Assessing Environmental Performance In Economic Units: A Case Study Of The Kufa Cement Plant, Muna Mohammed Murad, Bahaa Hussein Mohammed
The Role Of The Carbon Footprint In Assessing Environmental Performance In Economic Units: A Case Study Of The Kufa Cement Plant, Muna Mohammed Murad, Bahaa Hussein Mohammed
Journal of Economics and Administrative Sciences
This paper aims to assess the environmental performance of the industrial sector, using the Kufa Cement Plant as a case study due to the tangible environmental impacts of this activity in the areas of gaseous and dust emissions, energy consumption, and waste management. It emphasizes the importance of adopting systematic assessment tools that align with sustainability frameworks and local and international regulations. This research employs a descriptive-analytical methodology, based on the theoretical framework for environmental performance assessment and the principles of environmental management, utilizing performance indicators derived from the international standard ISO 14031 to analyze the plant's operational and environmental …
Nonparametric Control Charts Estimation Using Hybrid Cyber-Intelligence Algorithms For Stock Market Monitoring, Mariam Jumaah Mousa, Munaf Yousif Hmood
Nonparametric Control Charts Estimation Using Hybrid Cyber-Intelligence Algorithms For Stock Market Monitoring, Mariam Jumaah Mousa, Munaf Yousif Hmood
Journal of Economics and Administrative Sciences
This paper introduces a novel nonparametric hybrid cyber-intelligence-based statistical process control and anomaly detection framework in time series data. It is developed to overcome the shortcomings of the classical control schemes in dealing with complex, abnormal, and noisy input data, especially when it is autocorrelated. The proposed methodology combines three technical pillars: First, it utilizes a bidirectional long-short-term memory architecture (Bi-LSTM) to capture long-term time dependency and learn nonlinear patterns, leaving only true deviations as residuals that remove trends and noises from the market. Second, it adopts the Golden Eagle Optimizer (GEO) algorithm for optimal parameter selection. This intelligent algorithm …
Effect Of Earnings Ratio And Capital Structure On Share Price: The Moderating Role Of Free Cash Flow In The Industrial Sector, Shakhawan Saeed Sangawi, Chnar Abdullah Rashid, Kaiwan Hasan Salih
Effect Of Earnings Ratio And Capital Structure On Share Price: The Moderating Role Of Free Cash Flow In The Industrial Sector, Shakhawan Saeed Sangawi, Chnar Abdullah Rashid, Kaiwan Hasan Salih
Journal of Economics and Administrative Sciences
The objective of this paper is to investigate the effect of the earnings ratio and capital structure on share price, with special focus on the moderating role of free cash flow (FCF) in the manufacturing sector listed on the Iraqi Stock Exchange (ISX) for the period 2016 to 2023. Using a quantitative research method, the study draws data from audited financial statements, including the income statement, balance sheet, and cash flow statement, and analyzes 10 manufacturing companies over eight years. The analysis employs a regression model, descriptive statistics, correlation analysis, ANOVA, and tests of cross-sectional dependence and non-stationarity to ensure …
Regulatory Immunity As A Driver Of Strategic Superiority: Evidence From Team Mart Supervisors In Erbil, Iraq, Rana Nisan Yousuf, Asreen Ramzi Hasan, Mariwan Gharib Muhammad, Kosret M. Ebabekir
Regulatory Immunity As A Driver Of Strategic Superiority: Evidence From Team Mart Supervisors In Erbil, Iraq, Rana Nisan Yousuf, Asreen Ramzi Hasan, Mariwan Gharib Muhammad, Kosret M. Ebabekir
Journal of Economics and Administrative Sciences
This study aims to investigate the role of regulatory immunity in enhancing strategic superiority from the perspective of supervisors working at the Team Mart Chain in Erbil, Iraq. Understand the notion of regulatory immunity by demonstrating the relationship and influence of the independent variable and its dimensions (organizational learning, memory, and DNA) in strategic superiority. To address the research problem, the following question was examined: to what extent does regulatory immunity contribute to strengthening strategic superiority? However, to acquire empirical data, the researchers created their own survey questionnaire. Empirical data were evaluated using a variety of statistical methods to test …
The Impact Of Technological Empowerment On The Strategic Readiness Of Private Universities: The Mediating Role Of Digital Transformation, Rami Fouad Ahmed Al-Sheikhli, Mustafa Mahmoud Al-Somaidaee
The Impact Of Technological Empowerment On The Strategic Readiness Of Private Universities: The Mediating Role Of Digital Transformation, Rami Fouad Ahmed Al-Sheikhli, Mustafa Mahmoud Al-Somaidaee
Journal of Economics and Administrative Sciences
In the context of the Fourth Industrial Revolution, technological empowerment has become a strategic and existential necessity for organizations striving for growth and continued competitiveness, particularly private universities, which face significant challenges in comprehensive digital transformation. Literature reveals the absence of an integrated model linking the three research variables (technological empowerment, strategic readiness, and digital transformation). This paper aimed to examine the mediating role of digital transformation in the impact of technological empowerment on strategic readiness in Iraqi private universities. The study has employed a descriptive analytical approach, utilizing a questionnaire as the primary data collection tool. The questionnaire was …
Impact Of The Sustainability Indicators On Agricultural Output In Iraq For The Period (1990–2024), Noor S. Mohammed, Basim H. Al-Badri
Impact Of The Sustainability Indicators On Agricultural Output In Iraq For The Period (1990–2024), Noor S. Mohammed, Basim H. Al-Badri
Journal of Economics and Administrative Sciences
This study uses an econometric approach to examine how sustainability indicators affect agricultural output in Iraq. Water sustainability, food security sustainability, the agricultural labor force, and virtual water imports are independent variables, and agricultural output is the dependent variable. The analysis uses annual data from 1990 to 2024. The Autoregressive Distributed Lag (ARDL) model is applied to analyze both short- and long-run relationships. Specifically, the results confirm the existence of a long-run equilibrium relationship between sustainability indicators and agricultural output. In the long run, water sustainability positively affects agricultural output, indicating a direct, expected relationship. Furthermore, food security sustainability has …
The Efficiency-Profitability Paradox: A Comparative Analysis Of Digital And Conventional Customer Acquisition In Islamic Banking, Andra Prayudha
The Efficiency-Profitability Paradox: A Comparative Analysis Of Digital And Conventional Customer Acquisition In Islamic Banking, Andra Prayudha
Journal of Middle East and Islamic Studies
This study investigates the strategic dilemma faced by banking institutions in allocating resources between digital and conventional customer acquisition channels. Using a unique panel dataset from 38 Islamic bank branches, we analyze the comparative effectiveness of digital (Online Onboarding) and conventional (Payroll and Branch Registration) strategies on branch-level financial performance. Our findings reveal a significant efficiency-profitability paradox: a digital-dominant strategic orientation is associated with superior operational efficiency but does not translate into higher profitability. Furthermore, our analysis uncovers a critical nuance in conventional strategies through the discovery of inconsistent mediation: the institutional Payroll channel, while directly boosting margins, simultaneously erodes …
From Tragedy To Liberation: The Tragic Mulatta And Abolition Democracy At The Intersection Of Race And Gender In The Quadroons And The Octoroon, Maram Mohammed Mahmoud Samman
From Tragedy To Liberation: The Tragic Mulatta And Abolition Democracy At The Intersection Of Race And Gender In The Quadroons And The Octoroon, Maram Mohammed Mahmoud Samman
University of Tabuk Journal for Humanities and Social Sciences
This essay explores the figure of the tragic mulatta in Lydia Maria Child’s The Quadroons and Dion Boucicault’s The Octoroon, analyzing how mixed-race female characters critique the racial and gender hierarchies of 19th-century America. Using an intersectional lens, it examines how race, gender, and class shape the identities and tragic fates of Xarifa and Zoe—women who were socially excluded from both Black and White communities. Drawing on W.E.B. Du Bois’s concept of double consciousness and the framework of Abolition Democracy, the essay argues that the tragic mulatta is not merely a narrative trope but a site of political tension and …
From Metrics To Impact: Exploring Social Dimension Impact Within Employee Lens In Banking Sector, Meiwinda Mariana Sianturi, Marko S. Hermawan
From Metrics To Impact: Exploring Social Dimension Impact Within Employee Lens In Banking Sector, Meiwinda Mariana Sianturi, Marko S. Hermawan
Jurnal Akuntansi dan Keuangan Indonesia
Background: This study explores the integration of the social dimension of Environmental, Social, and Governance (ESG) principles within the banking sector, using the GRI 400 standards as a guiding framework. Method: Drawing on qualitative data from 18 employees at different levels ranging from outsourcing staff to Group Head level at one of Indonesian private bank. Findings: The findings reveal a clear gap between formal ESG metrics and employees’ real-life experiences. Employee awareness and perceptions differ notably by position, with higher level employees often showing greater responsiveness and a stronger intention to integrate sustainability into their daily work. Conversely, outsourced and …
Does Sustainability Report Assurance Matter? Symbolic Versus Substantive Esg Greenwashing, Badingatus Solikhah
Does Sustainability Report Assurance Matter? Symbolic Versus Substantive Esg Greenwashing, Badingatus Solikhah
Jurnal Akuntansi dan Keuangan Indonesia
Background: Greenwashing reduces the credibility of ESG disclosure by creating a gap between reported information and actual performance. Taiwan offers a relevant context because ESG disclosure is partially mandatory, while sustainability assurance is voluntary. This study investigates how sustainability assurance and institutional pressure influence greenwashing and whether governance quality strengthens these relationships. Method: This study uses panel data of non-financial firms listed on the TWSE and OTC markets from 2017 to 2023. Greenwashing is measured using standardized ESG ratings and ESG controversies, and a peer-relative measure based on Bloomberg and TEJ database is added for robustness. Findings: The results show …
Greenhouse Gas Emissions Disclosure On Firm Value And Financial Performance In Eu-Ets Member Countries, Retta Farah Pramesti, Memed Sueb
Greenhouse Gas Emissions Disclosure On Firm Value And Financial Performance In Eu-Ets Member Countries, Retta Farah Pramesti, Memed Sueb
Jurnal Akuntansi dan Keuangan Indonesia
Background: Climate change and regulatory frameworks such as the European Union Emission Trading System (EU ETS) have increased pressure on firms to manage and disclose greenhouse gas (GHG) emissions. However, the financial and market consequences of GHG emissions and disclosure remain debated. Method: This study employs a quantitative causal-comparative design using secondary data from the Refinitiv database for 2015–2024. The sample consists of 2,315 European firms participating in the EU ETS. Regression analysis is conducted to examine the effects of GHG emissions and their disclosure on firm value, return on assets (ROA), and return on equity (ROE), with firm size …
Cognitive Awareness And Green Governance In Esg Reporting Quality Improvement, Sanusi Ariyanto, Azwirman Azwirman, Hamsal Hamsal
Cognitive Awareness And Green Governance In Esg Reporting Quality Improvement, Sanusi Ariyanto, Azwirman Azwirman, Hamsal Hamsal
Jurnal Akuntansi dan Keuangan Indonesia
Background: This study examines how GRI adoption, green accounting, and green audit improve ESG reporting quality in Indonesian companies, while considering environmental unconsciousness as a cognitive moderator. Methods: A quantitative cross-sectional survey was conducted with 151 respondents from 37 companies that had adopted sustainability or ESG reporting practices. Data were analysed using Partial Least Squares Structural Equation Modelling with SmartPLS 4. Findings: GRI adoption, green accounting, and green audit have positive and significant effects on ESG reporting quality. Environmental unconsciousness also significantly moderates these relationships, showing that stronger environmental awareness helps companies translate internal sustainability mechanisms into credible …