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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. …

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 …

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 …

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: …

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 …

Liveable Communities: A Case Study Of Availability, Proximity, And The Quality Of Critical Infrastructure In Colombo, Srilanka, Maheshi Tennakoon, Udayangani Kulatunga

CSID Journal of Infrastructure Development

The concept of livable communities has become increasingly significant in regional planning, aiming to improve the quality of life for residents. Despite continued investment in critical infrastructure in developing countries, the enhancement of livability has not kept pace with infrastructure development. This study investigates the impact of crucial infrastructure on community livability, utilizing a holistic single case study approach with Colombo as the case study. The relationship between critical infrastructure development and urban livability serves as the unit of analysis. Data were collected through semi-structured interviews with ten subject matter experts and analyzed using manual content analysis. The research finds …

Condition Of Drainage System And Its Impact On The Residents Of Mowe, Ogun State, Nigeria, Ayodeji Olusola Ajayi, Testimony Ayomide Oladiran, Ismail Adedapo Oyerinde, Aderonke Olufunmi Ajayi, Adonis Busuyi Fakanlu

CSID Journal of Infrastructure Development

This study examines the impacts of drainage infrastructure conditions on Mowe, Ogun State, residents. The study used a quantitative research design, using a systematic random sampling technique to select ten (10) residential estates (three public-owned and seven privately owned) in the study area. In all, 107 residents were sampled using a structured questionnaire. The data collected was analysed using descriptive statistics. Based on the findings of this study, it was evident that the surface drainage system, mainly constructed with sandcrete blocks, was predominant in the study area. The result established that the drainage's minimum height in the study area was …

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. …

Urban Expansion And Loss Of Watershed Of Eleyele Dam In Ibadan, Nigeria, Samson A. Adejumo, Solomon Osunwale

CSID Journal of Infrastructure Development

The study examined human activities contributing to the depletion of the Eleyele watershed. The activities have grown over time due to urban expansion through population growth and land and space requirements, resulting in rapid land use and land cover change. The study sourced both quantitative and qualitative data. A total of 247 pre-tested questionnaires were administered to randomly selected residents in the four communities (Eleyele, Ijokodo, Awotan, and Idi Osan) abutting the Eleyele watershed. In-depth interviews were conducted with the heads of Eleyele Waterworks, the Forestry Department, and the Oyo State Ministry of Agriculture and Natural Resources. We used Remote …

Land Surface Temperature And Landuse/ Land Cover Change Variability Using Remotely Sensed Data For Sub-Urban Settlements In Osun State, Nigeria, Saeed K. Ojolowo, Abiodun A. Audu, Charles O. Olatubara, Olusiyi Ipingbemi, Olaitan O. Odunola, Olaide J. Omirin, Oluwasinaayomi F. Kasim

CSID Journal of Infrastructure Development

Land surface temperature (LST) is an indispensable factor in studying urban climate. Ground-based measurements have been employed to quantify LST and Land Use/Land Cover Change (LULC). However, due to advancements in space technology and extensive spatial coverage, remote sensing techniques are increasingly being used to measure the intensity of LST and LULC dynamics, owing to the availability of enhanced satellite-based thermal observations of the Earth. The climatic conditions over a medium-sized city could be improved by understanding the interplay of LST and LULC. In this study, we estimated LST based on Landsat bands 4 and 5 for 1990 and 2000, …

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, …

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 …

Partnership And Coalition Efforts For Community-Based Research: Towards A Liveable Urban And Rural Settlement In Kwazulu-Natal, Sibongile A. Ngcobo, Nene E. Khalema, Tawanda Makusha

CSID Journal of Infrastructure Development

This paper examines the role of community partnerships and coalitions in the intricate and constantly evolving dynamics of communities in KwaZulu-Natal, South Africa. Various aspects of the community context, such as socioeconomic conditions, geography, environmental factors, demographics, community politics, and cultural norms, often influence these community partnerships and coalitions. This study adopted the Community Coalition Action Theory as an organisational framework to examine the efforts of coalitions and partnerships in community-based research. The research applied a mixed-methods approach. This included a survey and individual interviews within the research organisation responsible for multiple community-based projects in rural and urban areas of …

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 …

The Role Of Public Relations In Digital Era: Storytelling Strategy To Develop Corporate Reputation, Nike Putri Yunandika, Cendera Rizky Anugrah Bangun

Jurnal Vokasi Indonesia

Storytelling can be a tool to create persuasive communication and provide personal engagement among its public. Storytelling strategy also can be applied in various digital communication channels, which is a flexible strategy to be implemented even in a niche digital business sector. Based on a rapid digital business competition, this study aims to discuss the use of storytelling strategy by Public Relations at DQLab.id, one of an active online Data Science Education Technology (Edtech) industry in Indonesia, as a tool to develop corporate reputation. The method used in this study is qualitative descriptive by providing depth interview, observation, supporting data, …

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 …

Pengaruh Talent Management Dan Servant Leadership Terhadap Kinerja Asn Kantor Pusat Bpk Ri, Nurwinten Panggabean

Jurnal Administrasi Bisnis Terapan (JABT)

This study aims to determine and analyze the influence of talent management and servant leadership on ASN performance both partially and collectively. The research method used is descriptive and verification. The research was conducted at 95 ASNs at the BPK RI Head Office. Sampling was carried out using simple random sampling technique. The data analysis technique used is multiple regression analysis. The findings of this study are that partially or jointly talent management and servant leadership affect ASN performance. Furthermore, a determinant value is obtained worth 0.956, this gives the meaning that talent management and servant leadership are able to …

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 …

Interacting Action Of Alkali-Silica Reaction And Chloride-Induced Steel Corrosion On The Reinforced Concrete Structures – A Critical Review, Williams Dunu

CSID Journal of Infrastructure Development

The degradation of reinforced concrete (RC) structures amidst the progression of corrosion within alkali-silica reaction (ASR)-affected structures is a complex phenomenon marked by diverse causal factors and repercussions. While the initiation phase of chloride-induced steel corrosion and ASR in RC structures has received extensive scrutiny, insufficient attention has been dedicated to comprehending the propagation phase (tp). Therefore, this study addresses this gap by centering its focus on the propagation phase, driven by the imperative need to formulate efficient and sustainable maintenance, repair, and management strategies for RC structures grappling with the concurrent impacts of degradation mechanisms such as ASR and …

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 …

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 …

Implementasi Social Entrepreneur Dalam Umkm: Studi Kasus Program Csr “Umkm Kopi Tarzzan” Pt Geo Dipa Energi (Persero), Denindra Dwiputra Margono, Feriska Ajeng Anantri

Jurnal Administrasi Bisnis Terapan (JABT)

Permasalahan sosial mengarah pada situasi atau kondisi yang mengganggu kesejahteraan dan keharmonisan masyarakat, permasalahan sosial memiliki perbedaan antara harapan dan kenyataan atau sebagai kesenjangan antara situasi yang ada dengan situasi yang seharusnya. Permasalahan sosial yang terjadi di Indonesia salah satunya adalah kemiskinan. Kemiskinan adalah keadaan yang serba kekurangan seperti makanan & minuman, rumah, dan pakaian. Kemiskinan berkaitan dengan rendahnya tingkat pendidikan, kesehatan, dan pekerjaan. Salah satu solusi dalam permasalahan kemiskinan yaitu dengan melakukan program CSR yang dilakukan oleh Perusahaan. Salah satu perusahaan yang melaksanakan program tersebut adalah PT Geo Dipa Energi (Persero). PT Geo Dipa Energi (Persero) bermitra dengan UMKM …

Peran Telemarketing Dalam Kegiatan Promosi Pada Perusahaan Logistik, Radityo Kusumo Santoso

Jurnal Administrasi Bisnis Terapan (JABT)

In conducting marketing activities, there are many methods that can be used to gather potential customers. One of the marketing methods still used today is telemarketing. Telemarketing is chosen because it offers a good personal approach, and not only in promotion, the personal approach of telemarketing can help build relationships with existing consumers and support operational activities. PT Selaras Logistik Indonesia is a company engaged in logistics distribution, where its potential customers are focused on certain criteria, and this company still uses telemarketing in its marketing activities. The results of the research show that telemarketing plays a role as part …

Economic Valuation Model Of Vanname Shrimp Culture And Mangrove Rehabilitation, Elrin Meivian Mongi Mongi, Mahawan Karuniasa, Mufti Petala Patria

Journal of Environmental Science and Sustainable Development

The current climate change is caused by anthropogenic activities involving energy and industry usage that affect the temperature and climate of the Earth. The Paris Agreement on climate change is a commitment by some countries to act to address climate change by developing sustainably and emitting low levels of carbon dioxide (CO2). Changes in the oceans include temperature increases, acidification, and changes in currents, leading to decreased productivity in fishing and aquaculture. Integrated mangrove shrimp farming, known as silvofisheries, has been recognized as environmentally friendly cultivation. The implementation of silvofishery is a form of mangrove ecosystem management that integrates ecology …

Fulfilling Urban Infrastructure Standards To Increase The Carrying Capacity Of Tourism Destination, Shana Fatina, Tri Edhi Budhi Soesilo, Rudy Parluhutan Tambunan

Journal of Environmental Science and Sustainable Development

Labuan Bajo is an emerging coastal tourism destination in Indonesia, which is also part of the United Nations Educational, Scientific and Cultural Organization (UNESCO) Komodo Biosphere Reserve located in the East Nusa Tenggara region. Recent tourism developments have transformed Labuan Bajo from a rural area into an urban area, and significant land use changes have followed. This new urban area development will attract tourists as well as population migration. The ongoing issue is to develop the urban infrastructure and facilities of Labuan Bajo in an integrated and sustainable way, considering the carrying capacity following the high demand for tourism and …

Analisis Pengaruh Kebijakan Fiskal Dan Moneter Terhadap Tingkat Pengembalian Saham Indonesia Tahun 2015-2019, Annisa Ramadhanti, Muthia Pramesti

Jurnal Administrasi Bisnis Terapan (JABT)

This study aims to analyze the effect of fiscal and monetary policies projected by variables of state revenue income, government spending, inflation rates, and interest rates on the projected rate of return on stocks in Indonesia through returns or returns on the JCI. The data used is secondary data taken from various source in the form of monthly data from 2015 to 2019. The analytical method used in this study is multiple regression analysis to see the effect of all the independent variables on the dependent variable. The results of the study show that the variables of fiscal policy in …