Business Commons^™

Analisis Kepatuhan Divisi Underwriting Pt Xyz Kepada Service Level Agreement Penutupan Asuransi Produk Managed Care 2020 - 2022, Nurul Zahra, Karin Amelia Safitri, Teguh Yudhaninglogo, Debrina Vita Ferezagia

Jurnal Administrasi Bisnis Terapan

The underwriting division at PT XYZ determines the Service Level Agreement (SLA) for the duration of insurance coverage handled by the underwriting division to maintain its performance effectiveness. It is determined that the stages of insurance closure handled by the underwriting division are a maximum of 5 working days. If the underwriting division cannot fulfill its SLA, then the division will receive sanctions or penalties. Thus, in this research,, an analysis is carried out on the fulfillment of the SLA for insurance coverage for Managed Care products for the period 2020 - 2022 and analyzes the causes for not …

Going Concern Bisnis Event Organizer Di Masa Pademic Covid_19 (Studi Kasus Entitas Event Organizer Abc), Marsdenia Marsdenia, Dian Purnama Putri Utami, Elsie Sylviana Kasim, Fitria Arianty, Titin Fachriah Nur

Jurnal Administrasi Bisnis Terapan

This study discusses the going concern strategy of how EO business can survive in the middle of covid_19 pandemic. In the situation of covid-19 pandemic, there are so many restrictions on society daily activities as well as business activities. EO as one of the business activities affected by this situation, make EO business should do a breakthrough in order to survive and maintain its going concern. This study is qualitative method research uses literature review regarding the topics and obtained the related data and analyzed the data. This is the case study research in the entity of ABC. Financial data …

Analisis Pinjaman Bank Pada Pt Xyz, Cleora Mayangguna, Arthaingan H. Mutiha

Jurnal Administrasi Bisnis Terapan

The purpose of this study was to determine the application of PT XYZ's bank loan policy based on PSAK 71: Financial Instruments. Bank loans are one of the solutions to provide funding to support the operational of company. PT XYZ, in carrying out its business, applied for a bank loan to Bank X. The results of this study found that there was a discrepancy in the records made by PT XYZ so that in this case an adjustment was made to the error in the recording so that the recognition, measurement, presentation and disclosure of bank loans made by PT …

The Effect Of Technostress On The Motivation To Teach Online In Higher Education Before And During The Covid-19 Pandemic: Perceptions Of Business Faculty, Stacy Boyer-Davis, Kevin Berry, Amy Cooper

International Journal for Business Education

This study investigated the relationships among technostress creators (techno-complexity, techno-insecurity, techno-invasion, techno-overload, and techno-uncertainty) on the motivation to teach online using the Motivation to Teach Online – Faculty Version scale. Data were collected from faculty members of the Management and Organizational Behavior Teaching Society (MOBTS), a member of the AACSB Business Education Alliance, and the American Society of Business and Behavioral Sciences (ASBBS), an interdisciplinary professional organization comprised of faculty teaching in accounting, finance, management, marketing, organizational behavior, and computer information systems early 2020 (N = 307). The findings indicated that techno-stressed faculty are less motivated to teach online. Techno-insecurity …

Online Real-Life Situation Questionnaires To Develop Top-Down Reading Skill, Erni Adelina, Peny Meliaty Hutabarat

Jurnal Vokasi Indonesia

The top-down reading approach is generally applied in upper-intermediate to advanced ESL classes. The approach is thought to be too overwhelming for students who are at pre-intermediate, intermediate, or even beginner levels. Instructors may think that involving students’ background information or past knowledge in a passage topic will be burdensome for ESL students in a lower-level class. As a matter of fact, many students in any level of English class were experiencing or questioning the same issues in their routines. Separating students’ past knowledge from reading activity is impossible. This study was conducted to find out students’ past experience or …

The Impact Of Proportional Remittances On The Macroeconomy: Analysis From An Overlapping Generations Model For The Philippines, John Paolo Rivera

DLSU Business & Economics Review

The discourse on micro-foundations linking microeconomic and macroeconomic principles to establish relationships in macroeconomic models have been increasing, one of which is through an Overlapping Generations Model. From its standard form, it has been extended to incorporate migration and remittances. We contribute to the discussion by introducing proportional remittances in the model and trace its effects on the trajectory of aggregate income, consumption, capital stock, and factor prices. Calibration results showed that increases in proportional remittances induce higher aggregate income, consumption, and capital accumulation paths, albeit varying degrees with respect to the elasticity of substitution between current and future consumption. …

The Implications Of Firms' Derivative Usage On The Frequency And Usefulness Of Management Earnings Forecasts, John L. Campbell, Sean Shun Cao, Hye Sun Chang, Raluca Chiorean

Research Collection School Of Accountancy

We investigate how firms' use of derivatives impacts voluntary disclosure and offer four main findings. First, we find that when firms begin using derivative instruments, they increase the frequency of management earnings forecasts. Second, using path analysis, we find a direct link between derivative usage and forecast frequency, as well as an indirect link through reduced earnings volatility. Third, we find that CEOs with more pronounced career concerns increase forecast frequency only when derivatives make earnings easier to forecast and find no evidence that investor demand drives the decision to provide a forecast. These results suggest that the primary mechanism …

Editor's Note, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

A Pedagogical Note On Linear Regressions, Andrew Adrian Yu Pua

DLSU Business & Economics Review

No abstract provided.

Language And Economic Behavior Among Filipino Bilinguals: Two Studies In Honor Of Tereso S. Tullao, Jr., Gerardo L. Largoza, Emmanuel M. Garcia

DLSU Business & Economics Review

We report the results of two studies motivated by Tereso S. Tullao, Jr.’s conviction, first articulated nearly four

decades ago, that language matters in economic decision-making. In Study 1, following Chen (2013), we estimate a fixed- effects logit model on Wave 6 of the World Values Survey, and find that speakers of Cebuano (a “tenseless” language that only weakly distinguishes between present and future), are more likely to save than speakers of Tagalog (whose grammar clearly distinguishes between present and future). In Study 2, we conduct a large-scale dictator game experiment among 480 low- income students and find an unusual …

Examining The Inclusiveness Of Philippine Growth From 1991 To 2015: The Role Of Household Human Capital Inequality And Source Of Growth, Geoffrey M. Ducanes

DLSU Business & Economics Review

Defining inclusive growth as growth that has benefited the households who have the lowest human capital levels, this study examines the inclusiveness of economic growth in the Philippines in the past two decades. Combining information from the Labor Force Survey and Family Income and Expenditures Survey for various years, including a panel of 6,500 households from 2003 to 2009, this study classifies households into ordered groups based on human capital level, then compares the performance of the various groups in terms of various employment, income, and expenditure outcomes over time. It finds the evidence to be mixed, although the weight …

The Effects Of Economic Fluctuations On Health Care Expenditures Of Iranian Households Using The Dsge Model, Hamid Reza Izadi

DLSU Business & Economics Review

The health sector is a very important field that has attracted policymakers’ attention due to its high importance. Such importance is more understandable when we know that health improvement results in human capital enhancement through the accumulation of health capital. Given existing economic shocks, the effectiveness of the health and Care services sector has led to changes in household expenditures and consumption patterns, especially those on health and care; and this can cause long-term damage to the household, and the economy in general. Considering that health is both a consumer and an investment commodity, any negative economic shock that leads …

Risk For Thai Children From The Covid-19 Pandemic: Quantitative Analysis, Amornrat Apinunmahakul, Sasatra Sudsawasd, Prasopchoke Mongsawad

DLSU Business & Economics Review

The impacts of the Covid-19 pandemic on Thai children’s educational outcomes are examined based on a two- step analysis. First, the economic impact of the pandemic on household income is quantified by incorporating simulated

macroeconomic variables from the CGE model into a household-level data set. Next, these microsimulation results, along with the Thailand Multiple Indicator Cluster Survey data, are examined to identify the negative impact on children’s educational outcomes, using a binary logistic model. The result confirms the negative impact of Covid-19 on household incomes in all income classes. Unfortunately, households with children are hit harder than others in the …

Quality Of Growth And Poverty In Low Income Countries: The Role Of Manufacturing, Raul V. Fabella, Sarah Lynne S. Daway-Ducanes, Geoffrey M. Ducanes

DLSU Business & Economics Review

Both the Millennium Development Goals (MDGs) which ended in 2015, and its replacement the Sustainable Development Goals (SDGs) of the United Nations which will end in 2030, target the eradication of poverty. The 2020 Covid pandemic has seriously worsened poverty incidence in many low income countries, and recovering lost ground is paramount. As low income economies try to establish a new normal, they need to aim not only for higher overall economic growth but also for a higher quality of economic growth for improved inclusion outcome. Higher quality means more inclusion per unit growth. We discuss how for the same …

Women’S Empowerment And Gender Equality In Philippine Agriculture: The Role Of Education And Public Policy, Agnes R. Quisumbing, Hazel J. Malapit

DLSU Business & Economics Review

This paper draws on previous work undertaken as part of the Gender, Agriculture, and Assets Project Phase Two (GAAP2), the CGIAR Research Program on Agriculture for Nutrition and Health (A4NH), and the CGIAR Research Program on Policies, Institutions, and Markets (PIM). Funding support for this study was provided by the Millennium Challenge Corporation (MCC) [Grant number: MCC-16-GRA-0007], Bill & Melinda Gates Foundation (BMGF) [Grant number: INY-008977], and A4NH. This work would not be possible without the collaboration of the Philippines Compact Development Team (CDT), led by Josef Yap, who provided helpful comments at various stages of this research project. Celia …

To Cancel Debt Or Not To Cancel Debt: Evaluation Of Debt Cancellation Or Provide A Tax Credit, Jose Jay Vega, Jan Smolarski, Nikki Shoemaker, Kelly Noe

School of Accountancy Faculty Publications

U.S. students are facing unprecedented student loan debt levels, roughly $1.75 trillion. The Biden Administration is proposing a debt relief program that will cancel student loan debt up to $20,000 for Pell Granted individuals. However, the current plan has faced substantial legal challenges and political pressure, and as suggested, it could increase the current inflation crisis. However, the size of the inflation effect is subject to debate. On the lower end, student debt relief may add only about 0.2% points to annual inflation. Proponents have also circulated linking student loan repayment to income levels. We propose an alternative approach to …

Strategic Use Of Volume Of Financial Items In 10-K Reports, C. S. A. Cheng, Jiajia Fu, Wenli Huang, Jiao Jing

School of Accountancy Faculty Publications

We investigate whether firms limit the volume of financial items in annual reports (including the financial statements and footnotes) to obfuscate poor future firm performance, and how investors react to this reduced volume. We estimate abnormal volume to capture managers’ discretion over reporting in the 10-K and find that abnormally low volume predicts poor future earnings. This relation is more pronounced in firms where the market has difficulty in detecting managerial intervention in the disclosure process. We also find that abnormally low volume predicts negative future returns, suggesting that managers benefit from disclosing fewer financial items by delaying the incorporation …

العلاقة بين نظام سعر الصرف وتأثير السياسة النقدية في الاقتصاد, بسمان كامل جواد

Muthanna Journal of Administrative and Economics Sciences

تُعد السياسة النقدية من اهم ادوات الدولة للتأثير على الاقتصاد بشكل عام من خلال التأثير على المتغيرات الاقتصادية والتي على رأسها معدل الفائدة والتضخم والسيولة غير ان السياسة النقدية لأي بلد هي محكومة باطار عام وهو نوع نظام سعر الصرف المتبع في تلك الدولة اذ ان هناك عدة أنظمة لسعر الصرف تتبعها الدول كما يصنفها صندوق النقد الدولي , لذلك جاءت هذه الدراسة الموسومة بـ (العلاقة بين نظام سعر الصرف وتأثير السياسة النقدية في الاقتصاد) لتسليط الضوء على هذه الأنظمة المختلفة وأسباب اختلافها وفاعليتها من دولة الى أخرى في التأثير على المتغيرات الاقتصادية اذ تهدف الدراسة الى معرفة هل ان …

دور التدريب في إدارة الجودة المستدامة: دراسة تحليلية في مطبعة شهداء الشرطة في وزارة الداخلية العراقية, أسامة احمد حجيل, اسيل علي مزهر

Muthanna Journal of Administrative and Economics Sciences

الهدف الأساسي في هذه الدراسة هو تسليط الضوء على تأثير برامج التدريب في ادارة الجودة المستدامة , اذ تم تمثيل عينة الدراسة في العاملين في مطبعة شهداء الشرطة الاستثمارية التابعة الى وزارة الداخلية العراقية وكان عدد العاملين (بين ضابط ،وموظف ،وشرطي ، عمال بصفة عقد )هو (170) عامل لذلك تم صياغة مشكلة الدراسة وأهدافها وفقاً لمتغيرات الدراسة ، وكذلك تم صياغة فرضياتها وفق متغيرات الدراسة ، ولغرض تحليل بيانات الدراسة تم اعتماد الاستبانة لتحليل إجابات العاملين اذ تكونت من ( 41) سؤال موزعة على ابعاد متغيرات الدراسة و كانت نسبة الاستبانات الصالحة للتحليل (92%) اذ كان عدد الاستبانات الصالحة (156) …

Budget Participation: Interaction Effects Of Work Engagement And Empowerment, Yew-Ming Chia Dr, Lewis Grant Mr

Jurnal Akuntansi dan Keuangan Indonesia

This study investigates the two-way interaction effects of work engagement and empowerment on the degree of employees' budget participation industry in Scotland. Data are collected from 159 employees via an online questionnaire and analyzed using multiplicative regression analysis. The results confirm the presence of a two-way interaction effect between work engagement and empowerment on the degree of budget participation at a statistically significance level (p = 0.0002). Further analysis indicates that the higher the empowerment, the greater its enhancing effect on the positive relationship between work engagement and the degree of employees' budget participation. This study provides one of the …

The Risk Associated With The One-Partner Audit Team Scenario: A Preliminary Study, Khalid R. Al-Adeem

Jurnal Akuntansi dan Keuangan Indonesia

An accounting firm may bear the risk associated with the partner supervising the engagement. This study aims to explore the dynamics within the audit engagement to illustrate the potential consequences of the partner's actions and decisions that extend beyond the firm. A synthesis of three theories, namely functional organization theory, the power of lower participants theory, and the third dimension of power theory, reveals the power distribution between the partner leading the audit engagement and other participating auditors. While the functional organization theory and the second and third dimensions of power theory suggest that the lead partner holds more power, …

Does Corporate Social Responsibility Disclosure Increase The Stock Price Crash Risk? Evidence From Indonesia, Raden Roro Widya Ningtyas Soeprajitno, Zephyra Violetta Setiawan, Ainun Na’Im

Jurnal Akuntansi dan Keuangan Indonesia

Indonesia fully supports efforts to disclose corporate social responsibility (CSR) to increase awareness of issues regarding the environment globally, as stated in the Sustainable Development Goals (SDGs). The connection between the disclosure of corporate social responsibility and the stock price crash risk is examined in this study. Furthermore, we analyse and check robustness and endogeneity issues to avoid variable bias selections. The study uses as its sample companies that are listed on the Indonesia Stock Exchange and follow the Global Reporting Initiative (GRI) for corporate social responsibility. It is found that companies with corporate social responsibility disclosures have a positive …

اثر عدم تماثل المعلومات على جودة حوكمة الشركات, باسم عبدالله كاظم, جاسم عيدان المعموري

Muthanna Journal of Administrative and Economics Sciences

المستخلص: هدف البحث التوصل الى ان التطبيق الملائم لآليات الحوكمة سيؤدي الى تخفيض مشكلة عدم تماثل المعلومات المحاسبية بين الوحدة الاقتصادية واصحاب المصلحة التي ستنعكس ايجابا على البيئة المحلية العراقية المتمثلة بقطاع المصارف التجارية. لذلك يمكن عرض مشكلة البحث من خلال التساؤل التالي: هل للتطبيق الجيد لآليات حوكمة الشركات اثر على تخفيض مشكلة عدم تماثل المعلومات المحاسبية في المصارف التجارية المدرجة في سوق العراق للأوراق المالية ؟ وذلك من خلال اختيار عينة من المصارف التجارية المدرجة في سوق العراق للأوراق المالية بلغت 13 مصرفا (المصرف التجاري العراقي، مصرف الخليج التجاري، مصرف بغداد، مصرف بابل،مصرف الاستثمار العراقي، مصرف سومر التجاري، مصرف …

اسهام الذكاء التنافسي في تحقيق الميزة التنافسية المستدامة: دراسة استطلاعية, عبدالعزيز بشار حسيب زكريا, عبدالله هاني صالح

Muthanna Journal of Administrative and Economics Sciences

يسعى البحث الحالي الى اختبار الدور الذي يمكن ان يسهم به الذكاء التنافسي في تحقيق الميزة التنافسية المستدامة من خلال دراسة استطلاعية في مجموعة شركات كرونجي للمشروبات الغازية والمياه الصحية والعصائر والالبان ومشروبات الطاقة المحدودة، اذ تمثلت المشكلة البحثية بعدم ادراك عينة البحث لأهمية استخدام الذكاء التنافسي لأجل بناء ميزة تنافسية مستدامة، وللحصول على البيانات اللازمة لاستكمال متطلبات البحث تم بناء استبانة بوصفها اداة البحث الرئيسة وزعت على عينة البحث التي تمثلت ب (56) من الافراد العاملين ممن هم بدرجة (مدير عام، مدير قسم/ وحدة، مشرفي الخطوط الانتاجية، فنيين)، وتم اعتماد البرمجيات الاحصائية (SPSS V26) و (AMOS V24) لتحليل تلك …

علاقة التغيير التنظيمي في تحسين جودة الخدمات الصحية دراسة ميدانية في مستشفى الملك خالد بتبوك, أحمد محمد حامد الجهني

Muthanna Journal of Administrative and Economics Sciences

يعد التغيير التنظيمي عملية ضرورية للتحسين والتطوير المستمر، ولذا يهدف البحث إلى تحديد الأبعاد الرئيسية في التغيير التنظيمي وتحديد علاقتها في تحسين جودة الخدمات الصحية؛ خصوصاً في ظل برنامج التحول الصحي في المملكة العربية السعودية للخصخصة. هذا ويعد التغيير -وخاصة التنظيمي منه- تحدٍ للإدارة العليا والعاملين مع ضرورة ضمان مستوى عالِ من جودة الخدمات الصحية في القطاع الحكومي، وبالتالي وجود تغيير في خصخصة القطاع سوف يتأثر دون أدنى شك إيجابياً أو سلبياً، وهذا ما ركَّز عليه البحث. وقد استُخدم في البحث أداة الاستبانة للتحليل الوصفي لعينة عشوائية عددها (٣٠١) بين إداري وصحي من مجتمع المنظمة، والذي يبلغ (١٣١٣) فردا؛ للوصول …

Earnings And Capital Management Through Loan Loss Provisions In Indonesian Banks After Ifrs 9 Implementation, Qadri Fidienil Haq

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to examine whether Indonesian banks perform earnings and capital management through loan loss provisions and whether IFRS 9 implementation improves accounting quality by focussing on those practices. The analysis is conducted with a sample of 28 banks in Indonesia selected from the Indonesian Stock Exchange from 2012 – 2021. This study adopts a model modified from previous studies (Ahmed et al. 1999; Anandarajan et al. 2003; Anandarajan et al. 2006; Leventis et al. 2011). Using the model, this study finds that Indonesian banks perform earnings management but do not perform capital management through loan loss provisions. Although …

The Role Of Social Investing Efficacy In Mediating The Effect Of Individual Values On Ethical Investment Decisions, Khoiro Uma Hanifa, Sari Atmini

Jurnal Akuntansi dan Keuangan Indonesia

Along with the development of global issues regarding climate change, inequality, and pandemics, ethical investors now can integrate environmental and social aspects through sustainable- and responsible-based investment decisions which allow them to not only focus on financial goals. This study aims to investigate whether individual values, i.e., religiosity, altruism, and egoism, directly influence sustainable- and responsible-based investment decisions. This study also aims to find empirical evidence that those individual values (religiosity, altruism, and egoism) indirectly influence sustainable- and responsible-based investment decisions through social investing efficacy (SIE). The respondents of this study are 96 short-term Indonesian individual investors. Using structural equation …

Tinjauan Analisis Desain Grafis Pada Konten Infografis Transportasi Darat Instagram Dewan Transportasi Kota Jakarta: Studi Kasus Tahun 2021, Hardika Widi Satria, Putri Ayu Ningtyas, Muhammad Anas Ramadhan Sumirat

Jurnal Vokasi Indonesia

Paper ini membahas desain grafis di dunia periklanan dan pemasaran. Desain Grafis menggunakan kata, gambar dan elemen grafis untuk berkomunikasi serta merupakan bagian dari ekspresi verbal-visual. Infografis saat ini banyak diaplikasikan di dunia periklanan. Dewan Transportasi Kota Jakarta (DTKJ) berusaha membangun brand awareness melalui medium infografis. Infografis yang dibuat merupakan infografis mengenai transportasi darat yang dibuat secara berkelanjutan, berisi tentang ketersediaan transportasi, rute transportasi, jam transportasi, kondisi transportasi, dan kebijakan mengenai transportasi guna membangun brand DTKJ itu tersendiri menjadi sebuah instansi mengenai transportasi di DKI Jakarta yang menarik, aktif, dan sustainable. Instagram digunakan oleh DTKJ sebagai salah satu pendekatan social …

Lingkungan Kerja, Employee Engagement Dan Kepuasan Kerja Karyawan Non Medis Di Rs Hermina Bogor, Nur Fadilah Dewi, Ressa Maharani

Jurnal Vokasi Indonesia

Kualitas pelayanan kesehatan di rumah sakit dapat ditingkatkan melalui lingkungan kerja, employee engagement dan kepuasan kerja yang merupakan faktor penting dalam meningkatkan kinerja karyawan. Lingkungan kerja sangat berpengaruh dalam diri karyawan dan yang berada di sekitarnya dalam menjalani tugas-tugasnya. Tujuan penelitian ini untuk mengetahui lingkungan kerja, employee engagement dan kepuasan kerja karyawan non medis di RS Hermina Bogor. Penelitian deskriptif kuantitatif pada karyawan non medis RS Hermina Bogor dengan sampel berjumlah 64 orang dengan instrumen kuesioner employee engagement. Hasil penelitian didapatkan persentase karyawan non medis untuk mengetahui lingkungan kerja, employee engagement dan kepuasan kerja dapat disimpulkan bahwa lingkungan kerja karyawan …

Pemeliharaan Berkala Generator Set Rumah Sakit, Amanda Deani, Elsa Roselina, Ari Nurfikri

Jurnal Vokasi Indonesia

Generator set (genset) merupakan utilitas rumah sakit dan termasuk dalam pengawasan instalasi sarana prasarana rumah sakit. Keandalan waktu genset untuk memberikan suplai otomatis harus tercatat dan dievaluasi secara berkala, karena hal ini memengaruhi suplai listrik untuk peralatan medis yang berhubungan langsung dengan keselamatan pasien. Salah satu kegiatan yang harus disiplin dalam pelaksanaannya adalah pengisian checklist pemeliharaan. Penelitian ini dilakukan untuk mengetahui gambaran dalam pemeliharaan generator set secara berkala. Penelitian ini menggunakan metode kuantitatif. Data yang digunakan merupakan data sekunder yang meliputi data pemeliharaan, data operasional, dan data kerusakan genset Tahun 2021. Data yang dianalisis adalah perhitungan Specified Operating Time (SOT), …