Business Commons^™

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. …

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 …

An Architectural Approach To Neighborhood Design In The Quarry Road Informal Settlement In Durban, Viloshin Govender, Ameen Shaikjee

CSID Journal of Infrastructure Development

Informal settlements, often characterized by inadequate infrastructure, housing, and services, are a significant urban challenge in the global South. Creating well-functioning and supportive neighborhoods within these settlements is crucial for improving the living conditions and livelihoods of those living there. This paper explores the strategies and principles of creating neighborhoods in informal settlements that promote community empowerment, social cohesion, and sustainable development. Conventional top-down development approaches often fail to address these settlements' unique needs and dynamics. In contrast, a bottom-up approach empowers residents, fosters community engagement, and promotes sustainable development. This paper explores how architecture can respond to the needs …

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 …

Neighbourhood Planning: Reminiscence Towards Liveable Communities, Bolanle Wahab, Waheed Kadiri, Ayobami Popoola, Bamiji Adeleye, Robert A. Dwamena

CSID Journal of Infrastructure Development

Urbanisation remains a topical discussion across the globe. According to the United Nations (2022), 68% of the world's population will be absorbed in urban areas by 2050. The envisaged rapid urbanisation in cities by 2050 is believed to be accompanied by various planning problems, which include accelerated climate change, urban slums, urban sprawl, poor sanitation, inadequate infrastructure, overcrowding, housing deficiency and transportation issues. To mitigate these planning problems, the role of effective urban planning cannot be overemphasised. Urban planning provides a pathway for overcoming the various challenges posed by urbanisation both in the present and in the future.

Urban planning …

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 …

Re-Design Ui/Ux Aplikasi Pnm Digi Karyawan Dengan Metode Design Thinking Untuk Meningkatkan Kepuasan Pengalaman Pengguna, Ananda Fauzansyah

Jurnal Vokasi Indonesia

In the era of rapid technological advancement, the implementation of digital innovation has become a key factor in enhancing employee productivity ef iciency. The development of information technology provides opportunities for companies to optimize the use of electronic-based applications, such as the PNM Digi Employee Application. Therefore, this research aims to respond to and address the demands of technological changes by redesigning the UI/UX using the Design Thinking method. In the Define stage, three main problems requiring new design solutions were identified. Testing was conducted with five respondents through usability testing, followed by usability assessment using the System Usability Scale …

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 …

Strategi Penegakan Disiplin Anggota Polri Di Satuan Kerja Yanma Polda Metro Jaya, Anang Sunardi

Jurnal Administrasi Bisnis Terapan (JABT)

Penegakan disiplin dalam instansi Polri adalah aspek yang sangat penting dalam menjaga profesionalisme, etika dan integritas anggota Polri, disiplin yang kuat dan efektif merupakan pondasi dari keberhasilan intansi Polri dalam menjalankan tugasnya. Tugas anggota Polri yang berhubungan langsung dengan masyarakat memungkinkan adanya penyalahgunaan wewenang serta pelanggaran peraturan disiplin. Disiplin anggota Polri sangat penting dalam menjalankan tugas dan tanggung jawabnya, disiplin anggota Polri akan tercermin dalam sikap, perilaku, perbuatan, dan tutur kata. Namun penegakan hukum terhadap peraturan disiplin anggota Polri saat ini dirasakan masih jauh dari harapan. Masih terdapat pelanggaran disiplin yang dilakukan oleh anggota Polri seperti tidak disiplin dalam menjalankan …

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 …

The Clarity Of Business Models In Integrated Accounting Reports, Gabriel Donleavy

Jurnal Akuntansi dan Keuangan Indonesia

In this study, 664 students enrolled in accounting theory courses at both the undergraduate and postgraduate levels at the University of New England were tasked with the assignment of critically assessing the decision usefulness and understandability of 2 to 4 integrated accounting reports. A key aspect of their analysis involved a critical examination of how the accounting reports conveyed the business models employed by the respective companies. In the case of consolidated reports, students were expected to observe distinct business models for each segment of the group or identify a robust rationale if only one model was presented. A team …

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 …

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 …

Assessment Of Infrastructure Development Approach In Newly Created Districts In Zambia: Case Study, Chimanga Kabwe, Musonda Innocent, Franco Muleya

CSID Journal of Infrastructure Development

This article evaluates the infrastructure development plans in Zambia's newly established districts, primarily focusing on assessing their effectiveness. Infrastructure development encompasses various strategies, and this study investigates the factors influencing the selection of these strategies for implementing infrastructure projects in Zambia. Through structured interviews and questionnaires distributed to 500 respondents, the research highlights the critical role of community involvement. Communities play a pivotal role in identifying essential amenities, setting priorities for infrastructure construction, incorporating their ideas, and participating in the planning process for executing infrastructure projects. The analysis reveals that community members held varying perspectives on the significance of infrastructure …

The Impact Of Adopting Digital Twins In Urban Development, Mohammed Ali Berawi, Perdana Miraj, Mustika Sari

CSID Journal of Infrastructure Development

The construction industry, which plays a pivotal role in urban development, has undergone a significant transformation in recent years. This transformation is largely marked by the rise of digitalization, a phenomenon fundamentally altering how we design, construct, and operate our urban environments. At the forefront of this paradigm shift is the notion of Digital Twins (DT), which entails a dynamic and virtual representation of tangible assets. Urban development has witnessed a growing adoption of this innovative approach to improve cities' infrastructure planning, construction, and management. Digital Twin enables real-time simulation and monitoring, enhancing performance and more informed decision-making. Therefore, implementing …

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 …