Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Accounting (286)
- Social and Behavioral Sciences (269)
- Business Administration, Management, and Operations (250)
- Marketing (235)
- Management Sciences and Quantitative Methods (184)
-
- Human Resources Management (180)
- Management Information Systems (177)
- Economics (147)
- Finance and Financial Management (138)
- Education (115)
- Business Analytics (114)
- Tourism and Travel (108)
- Economic Theory (105)
- Arts Management (95)
- Insurance (95)
- Educational Administration and Supervision (93)
- Technology and Innovation (83)
- Engineering (73)
- Civil and Environmental Engineering (65)
- Architecture (60)
- Construction Engineering and Management (59)
- Taxation (59)
- Corporate Finance (56)
- Urban, Community and Regional Planning (56)
- Entrepreneurial and Small Business Operations (55)
- Operations and Supply Chain Management (55)
- Public Affairs, Public Policy and Public Administration (43)
- Arts and Humanities (40)
- E-Commerce (37)
- Keyword
-
- Indonesia (36)
- Malaysia (17)
- Performance (12)
- Sustainability (11)
- Vietnam (11)
-
- Innovation (10)
- Social media (10)
- Trust (10)
- E-commerce (9)
- Loyalty (9)
- Profitability (9)
- Purchase intention (9)
- Attitude (8)
- COVID-19 (8)
- Covid-19 (8)
- Earnings management (8)
- Firm performance (8)
- Purchase Intention (8)
- SMEs (8)
- Satisfaction (8)
- Service Quality (8)
- ESG (7)
- Investment (7)
- Job satisfaction (7)
- Self-efficacy (7)
- Service quality (7)
- Social Media (7)
- Brand Awareness (6)
- Brand image (6)
- Customer Loyalty (6)
- Publication Year
- Publication
-
- The South East Asian Journal of Management (205)
- ASEAN Marketing Journal (189)
- The Indonesian Capital Market Review (175)
- Jurnal Administrasi Bisnis Terapan (119)
- Jurnal Vokasi Indonesia (110)
-
- Jurnal Akuntansi dan Keuangan Indonesia (71)
- BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi (61)
- CSID Journal of Infrastructure Development (60)
- Jurnal Manajemen dan Usahawan Indonesia (49)
- International Conference on Business and Management Research (ICBMR) (32)
- ASEAN Journal of Community Engagement (20)
- Journal of Strategic and Global Studies (17)
- Makara Human Behavior Studies in Asia (17)
- Journal Of Middle East and Islamic Studies (16)
- Journal of Environmental Science and Sustainable Development (14)
- Jurnal Sosial Humaniora Terapan (7)
- Smart City (6)
- International Review of Humanities Studies (5)
- Journal of Project Management & Construction (5)
- Jurnal Hukum & Pembangunan (5)
- Masyarakat: Jurnal Sosiologi (5)
- Journal of Indonesian Tourism and Policy Studies (4)
- Jurnal Ekonomi Kesehatan Indonesia (4)
- Economics and Finance in Indonesia (3)
- Jurnal Ekonomi dan Pembangunan Indonesia (3)
- Jurnal Kebijakan Ekonomi (3)
- International Journal of Islamic Economics and Business Sustainability (2)
- Multikultura (2)
- Cities and Urban Development Journal (1)
- Journal of Materials Exploration and Findings (1)
- Publication Type
- File Type
Articles 301 - 330 of 1215
Full-Text Articles in Business
Social Entrepreneurship In Sustainable Development: Strengthening The Environmental Perspective, Muhammad Iqbal Rezky, Rasto Rasto
Social Entrepreneurship In Sustainable Development: Strengthening The Environmental Perspective, Muhammad Iqbal Rezky, Rasto Rasto
Journal of Environmental Science and Sustainable Development
Social entrepreneurship and sustainable development are closely related concepts. Social entrepreneurship applies entrepreneurial attributes with a focus on solving major social issues. The relationship between the two demonstrates the contribution of social entrepreneurship in addressing social and environmental problems, reducing poverty, and fostering sustainable economic growth. This research employs a bibliometric approach to analyze trends and patterns in 181 relevant articles published between 2015 and 2023. Findings indicate significant growth in research between 2019 and 2021. Countries and institutions such as Spain, the United States, and Universitat de Valencia stand out in these publications. The bibliometric analysis also reveals influential …
Market-Based Conservation Preference In The Forest Conservation Business, Rizaldy Yudhista Yudhista, Mahawan Karuniasa, Raldi Hendro Koestoer
Market-Based Conservation Preference In The Forest Conservation Business, Rizaldy Yudhista Yudhista, Mahawan Karuniasa, Raldi Hendro Koestoer
Journal of Environmental Science and Sustainable Development
Earth is on the verge of rising temperatures above 1.5˚ Celsius. Passing the limit of 1.5˚ Celsius is a significant risk in living on earth as it will increase the risks of natural disasters such as drought, flood, and storm. With forests capable of absorbing greenhouse gas (GHG) emissions, the need for forest conservation areas is increasing to keep the earth's temperature below 1.5˚ Celsius. The increase in demand is facing hurdles from its financial sustainability, as well as the stakeholder's paradigm, which is still seen as a forest from a direct economic perspective. Market-based initiatives (MBI) are a concept …
Keabsahan Dan Eksekusi Invoice Sebagai Jaminan Pembiayaan Pada Produk Digital Lending Pt Pegadaian, Josephine Felicia Putri Bramanto -, Abdul Salam
Keabsahan Dan Eksekusi Invoice Sebagai Jaminan Pembiayaan Pada Produk Digital Lending Pt Pegadaian, Josephine Felicia Putri Bramanto -, Abdul Salam
Lex Patrimonium
This thesis analyzes the validity and execution of invoices as collateral for financing digital lending products offered by PT Pegadaian in the event of default or fictitious invoices based on doctrinal research methods and supported by the results of interviews with PT Pegadaian. In 2020, PT Pegadaian launched a digital lending-based Productive Capital Loan product with invoice guarantees. Through this product, MSME players who want to get a business capital loan can apply for a loan secured by an online debt collection letter (invoice), which is then charged with a fiduciary guarantee. An invoice is basically a document that proves …
Analysis Of Global Tourism And Creative Economy Trends To Support Jakarta As A Global City, Banu Muhammad Haidlir, Budiman Mahmud Musthofa, Basuki Muhammad Mukhlish
Analysis Of Global Tourism And Creative Economy Trends To Support Jakarta As A Global City, Banu Muhammad Haidlir, Budiman Mahmud Musthofa, Basuki Muhammad Mukhlish
Journal of Indonesian Tourism and Policy Studies
The city of Jakarta is currently faced with new challenges to become a global city because the status of the country's capital has been revoked. The transformation of Jakarta into a global city requires in-depth study by exploring global trends and looking for the city's potential so that Jakarta can become a globally competitive city. One of the areas that is the focus of this study is tourism and the creative economy. The aim of this study is to analyze global and national trends in tourism and the creative economy. Through library research and document study methods, the author discovered …
The Examination Of The Mathematical Calculation On Premium Reserve Modifications For Endowment-Life Insurance Products, Farisa Salwa Fatimah, Debrina Ferezagia, Wira Darmiza
The Examination Of The Mathematical Calculation On Premium Reserve Modifications For Endowment-Life Insurance Products, Farisa Salwa Fatimah, Debrina Ferezagia, Wira Darmiza
Jurnal Administrasi Bisnis Terapan
Insurance offers numerous advantages in managing the diverse dangers it encounters. The level of compensation provided is contingent upon the magnitude of the premium remitted. A fraction of the premium collected by the company must be allocated as a premium reserve to ensure that the company will not have any challenges in settling future claims. The calculation of premium reserves is performed through the utilization of prospective and retrospective reserve methods, which rely on net premiums as the foundation for the computation. The premium reserve calculation approach employs both the Canadian and Full Preliminary Term methodologies. The objective of this …
The Influence Of System Optimization On Improving The Quality Of Administrative Services In The Ministry Of Education, Culture, Research And Technology, Mohammad Ridha, Dhini Novia Azaria
The Influence Of System Optimization On Improving The Quality Of Administrative Services In The Ministry Of Education, Culture, Research And Technology, Mohammad Ridha, Dhini Novia Azaria
Jurnal Administrasi Bisnis Terapan
ABSTRACT
Correspondence and record management are crucial components of a company or institute. Although often considered as things that do not require primary attention, these two components can have a very important role in the occurrence of an event. Along with the development of technology, the management of correspondence and archives is also growing. Generally, the development of this management is in the form of the emergence of an application that can accommodate the needs of correspondence and archives of a company or institute. In Ministry of Education, Culture, Research, and Technology, the application is called "Sistem Naskah Dinas Elektronik" …
The Relationship Between Academic Crafting, Work-School Facilitation And Academic Engagement: A Mediated Model, Gökhan Kerse, Umut Çil
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 …
Exploring Mean Reversion Dynamics In Financial Markets: Insights From Hurst Exponent Analysis, Shifa Hasan, Renu Ghosh
Exploring Mean Reversion Dynamics In Financial Markets: Insights From Hurst Exponent Analysis, Shifa Hasan, Renu Ghosh
The Indonesian Capital Market Review
The current study investigates mean reversion and the speed of mean reversion within financial mar- kets at BSE 200 and NSE Nifty 200 for a data set of 20 years (2004–2024). It employs a variety of techniques, including traditional tests like the Augmented Dickey-Fuller (ADF) and Philips-Perron (PP) tests, as well as long-term dependency analysis using the Hurst exponent. The Ornstein-Uhlen- beck process facilitated the speed of mean reversion. Empirical data demonstrates that mean rever- sion processes exhibit Hurst exponent values less than 0.5, suggesting mean reverting behaviour. This signifies the importance of adopting long-term perspectives in decision-making and trading …
The Response Of Mena Country Stock Markets To The Conflict In The Red Sea: Evidence From An Event Study Approach, Necati Altemur, Berna Doğan Başar, Ibrahim Halil Ekşi
The Response Of Mena Country Stock Markets To The Conflict In The Red Sea: Evidence From An Event Study Approach, Necati Altemur, Berna Doğan Başar, Ibrahim Halil Ekşi
The Indonesian Capital Market Review
The impact of Houthi attacks on commercial vessels in the southern Red Sea and the Gulf of Aden on the stock markets of 10 MENA countries is analyzed using an event study. The event day is 10.01.2024, when the Houthis announced targeting the US navy. Significant results are found regarding stock market efficiency and portfolio investors. The t-test shows that CAR (Cumulative Abnormal Return) values are statistically significant for some MENA countries. Positive abnormal returns are found in Morocco, Bahrain, and Egypt, while negative abnormal returns are found in Lebanon and Tunisia within the event window. In other countries analyzed, …
Empirical Tests Of The Existence Of Industry Momentum On The Indonesian Stock Exchange, Irene Natalia Verda
Empirical Tests Of The Existence Of Industry Momentum On The Indonesian Stock Exchange, Irene Natalia Verda
The Indonesian Capital Market Review
Momentum is one of strategy to generate return for profit seeker. This research was conducted to see the existence of momentum strategy at the industry level with the object of all stocks on the Indonesia Stock Exchange consists of 880 stocks grouped into 11 industries based on ICB (Industry Classifi- cation Benchmark). Research period start in July 2014 until December 2023. There are 6 industry momentum strategies, 3 strategies to form portfolio quarterly and 3 strategies to form portfolio in each semester. Tests are conducted on mean returns and risk-adjusted returns using the Fama-French Three Factor model. The method of …
Optimalisasi Penggunaan Energi Matahari Dalam Produk Photovoltaic Pada Era Ekonomi Sirkular, Amanda Syifa Adistri, Feriska Ajeng Anantri
Optimalisasi Penggunaan Energi Matahari Dalam Produk Photovoltaic Pada Era Ekonomi Sirkular, Amanda Syifa Adistri, Feriska Ajeng Anantri
Jurnal Vokasi Indonesia
Perubahan iklim menjadi salah satu masalah yang menjadi perhatian khusus bagi beberapa negara, termasuk Indonesia. Penggunaan energi secara terus menerus akan berdampak negatif, yaitu krisis energi dan pencemaran lingkungan berupa emisi karbon. Salah satu solusi yang dapat diimplementasikan untuk mengurangi emisi karbon yaitu dengan menggunakan energi alternatif. Salah satu penggunaan energi alternatif yaitu energi matahari. Energi matahari dapat dimanfaatkan sebagai energi listrik ramah lingkungan. Hal ini dikarenakan tidak adanya dampak negatif dalam penggunaannya serta mendukung adanya ketahanan energi baik di masa sekarang maupun di masa mendatang. Artikel ini bertujuan untuk memberikan pemahaman yang lebih mendalam tentang bagaimana cara mengurangi emisi …
Criticizing The Asset Repatriation Policy For Tax Amnesty In Indonesia: An Interpretive And Comparative Study, Nidya Hapsari
Criticizing The Asset Repatriation Policy For Tax Amnesty In Indonesia: An Interpretive And Comparative Study, Nidya Hapsari
Jurnal Vokasi Indonesia
Indonesia finds tax amnesty as a reliable funding alternative to develop a sustainable economy. Since 1964, Indonesia has implemented five tax amnesty programs. The latest two programs would offer lower amnesty compensation rates if taxpayers repatriated offshore assets back to Indonesia. However, the tax amnesty repatriation policy merely contributed minimal amounts of repatriated assets and low number of participants. Consequently, it failed to raise sufficient liquidity, fiscal revenues, tax compliance and economic growth. Hence, the study aims to (1) determine the justification and mechanism for the asset repatriation policy and (2) criticize the repatriation policy implementation. Applying interpretive and comparative …
Studi Mediasi Sekuensial: Mitigasi Turnover Intention Pada Tenaga Kerja Subsektor Arsitektur Di Era Transformasi Digital, Altheannisa Agatha Soraya, Niken Ardiyanti
Studi Mediasi Sekuensial: Mitigasi Turnover Intention Pada Tenaga Kerja Subsektor Arsitektur Di Era Transformasi Digital, Altheannisa Agatha Soraya, Niken Ardiyanti
Jurnal Manajemen dan Usahawan Indonesia
This study aims to analyze the role of resilience, job security, social support, and job satisfaction on turnover intention among 300 workers in the architecture sector in Indonesia. Using Covariance Based Structural Equation Model, this study found that social support and job satisfaction act as mediators in the relationship between resilience and turnover intention. Social support has a positive influence on turnover intention, different from earlier findings, which may be due to the context of the Indonesian architecture sector. This study contributes to the literature by testing the sequential mediating relationships between resilience, social support, job satisfaction, and turnover intention. …
The Influence Of Social Media Marketing On Purchase Decision Through Brand Image And Brand Trust On Larutan Penyegar Cap Badak, Radya Ayu Krisnandiva, Popong Nurhayati, Lilik Noor Yuliati
The Influence Of Social Media Marketing On Purchase Decision Through Brand Image And Brand Trust On Larutan Penyegar Cap Badak, Radya Ayu Krisnandiva, Popong Nurhayati, Lilik Noor Yuliati
ASEAN Marketing Journal
Manuscript type: Research article
Research Aims: To investigate the influence of social media marketing on purchase decisions through brand image and trust focusing on Larutan Penyegar Cap Badak.
Design/methodology/approach: Data was collected from December 2023 to January 2024 using Google Forms in Indonesia. The respondents of this study are Instagram users aged over 17 years who have purchased Larutan Penyegar Cap Badak. This study used SEM-PLS analysis with a total of 205 respondents.
Research Findings: The result shows that social media marketing has a positive and significant effect on brand image, brand trust, and purchase decisions. Brand image has a …
Pengaruh Tanggung Jawab Sosial Terhadap Performa Keuangan Perusahaan Dan Efek Moderasi Dari Struktur Kepemilikan Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022, Muhammad Ridwan Triadi, Mona Ridho Sidjabat
Pengaruh Tanggung Jawab Sosial Terhadap Performa Keuangan Perusahaan Dan Efek Moderasi Dari Struktur Kepemilikan Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022, Muhammad Ridwan Triadi, Mona Ridho Sidjabat
Jurnal Manajemen dan Usahawan Indonesia
This study investigates the effect between corporate social responsibility (CSR) and corporate financial performance (CFP) and the moderating effect of ownership structure. This study divides ownership structure into ownership concentration and ownership type. Data was taken from Thomson Reuters includes 37 sample companies listed on the Indonesia Stock Exchange for the period 2018-2022. This study uses the least squares regression method (OLS) and the two-stage least squares method (2SLS). The result show a positive and significant effect between CSR and CFP. However, ownership concentration inhibits the positive effect and CSR in non-SOE companies cannot increase CFP better than SOE companies.
Peran Kemudahan, Keamanan, Inovasi, Dan Kecepatan Layanan Terhadap Pengalaman Dan Loyalitas Pelanggan Pada Aplikasi Fintech Investasi, Ahmad Ghazy Lilhaq, Imam Salehudin
Peran Kemudahan, Keamanan, Inovasi, Dan Kecepatan Layanan Terhadap Pengalaman Dan Loyalitas Pelanggan Pada Aplikasi Fintech Investasi, Ahmad Ghazy Lilhaq, Imam Salehudin
Jurnal Manajemen dan Usahawan Indonesia
The Role of Ease of Use, Security, Innovation, and Service Speed in Shaping Customer Experience and Loyalty in Investment Fintech Apps
This study examines the influence of customer experience on user loyalty toward investment fintech applications in Indonesia. The rapid growth of fintech has revolutionized the financial sector by providing easier and more efficient access to financial services. This research investigates factors influencing customer experience, including ease of use, perceived value, customer support, perceived risk, service speed, and perceived innovativeness, as well as their impact on customer loyalty. Data were collected from 301 users of investment fintech applications in Indonesia …
A Comparative Study Of Local And Global Construction Materials Sourcing Strategies For Road Projects In Nigeria, Araoye Olarinkoye Ajiboye, Micaiah Zhitsu Silas, Chinedu Chimdi Adindu, Elijah Aina Alhassan, Stephen Sunday Kolo
A Comparative Study Of Local And Global Construction Materials Sourcing Strategies For Road Projects In Nigeria, Araoye Olarinkoye Ajiboye, Micaiah Zhitsu Silas, Chinedu Chimdi Adindu, Elijah Aina Alhassan, Stephen Sunday Kolo
CSID Journal of Infrastructure Development
This study is a comparative analysis of local and global sourcing strategies to determine the impact of strategic material sourcing on road construction project performance. The study aimed to evaluate the effects of material-sourcing strategies on the performance of road construction companies in Nigeria. A mixed-methods approach was used, incorporating both qualitative and quantitative research. Data collection involved sampling techniques using structured questionnaires and oral interviews. Regression analysis evaluated the relationship between strategic material sourcing and road construction performance. The results revealed that 87.5% of the materials used by road construction companies in the study areas were sourced from the …
The Secret To Ride-Hailing Customer Satisfaction And Willingness To E-Wom: Uncovering The Advantages Of Price And Consumer Personality, Zulia Khairani, Nofrizal Nofrizal, Librina Tria Putri
The Secret To Ride-Hailing Customer Satisfaction And Willingness To E-Wom: Uncovering The Advantages Of Price And Consumer Personality, Zulia Khairani, Nofrizal Nofrizal, Librina Tria Putri
ASEAN Marketing Journal
Abstract
Manuscript type: Research Article
Research Aims: After the COVID-19 pandemic and during the pandemic, there has been a surge in the usage of ride-hailing services. The motivation objective of this study is to ascertain the causes behind the high consumer satisfaction with ride-hailing. This study examines the role of service quality, and price in driving consumer satisfaction, and the implications for electronic word of mouth mediated by customer personality.
Design/methodology/approach: Using purposive sampling methods, 610 users of ride-hailing services were chosen as the sample for this study. Processing survey data through data analysis utilizing Smart-PLS 4.0 software and structural …
Audit Atas Utang Usaha : Studi Kasus Pada Pt Vin, Kevin Daiva Benanda, Arthaingan H. Mutiha
Audit Atas Utang Usaha : Studi Kasus Pada Pt Vin, Kevin Daiva Benanda, Arthaingan H. Mutiha
Jurnal Sosial Humaniora Terapan
This research aims to explain the audit process of Accounts Payable accounts at PT VIN as of 31 December 2022 and to confirm whether Accounts Payable accounts have been presented fairly and in accordance with the accounting standard. The research method used in this research is qualitative with a field study and literature study approach. The research results found that PT VIN's trade payable balance as of December 31 2022 was presented fairly or in this case was free from material misstatement and in accordance with applicable accounting standards.
The Effect Of The Claim Recovery Process On Claim Payments In Insurance, Aulia Yasmin, Karin Amelia Safitri, Fachri Muslim
The Effect Of The Claim Recovery Process On Claim Payments In Insurance, Aulia Yasmin, Karin Amelia Safitri, Fachri Muslim
Jurnal Administrasi Bisnis Terapan
The policies and tactics used by an insurance company to effectively handle and recover claims are referred to as the claim recovery process policy. Ensuring total operational stability, preserving customer satisfaction, and limiting financial losses all depend on this approach. The recovery process policy is covered in this study along with how it affects how well a corporation manages risk. A review of the literature and interviews with many employees are part of the research methodology. It was discovered that one of the insurance companies in Indonesia still needed to improve (digitize) its current policy regarding the recovery process. This …
Factors Affecting The Recognition Of International Opportunities By Sme Entrepreneurs: Case Studies From The Creative Industries In Indonesia, Novika Candra Astuti, Intan Widuri Sakti, Agatha Rinta Suhardi, Oktora Yogi Sari, Desy Oktaviani, Zakiah Darajat
Factors Affecting The Recognition Of International Opportunities By Sme Entrepreneurs: Case Studies From The Creative Industries In Indonesia, Novika Candra Astuti, Intan Widuri Sakti, Agatha Rinta Suhardi, Oktora Yogi Sari, Desy Oktaviani, Zakiah Darajat
ASEAN Marketing Journal
Manuscript type: Qualitative paper
Research aims: To explore the factors influencing the recognition of international opportunities among entrepreneurs in emerging markets, focusing on small and medium-sized enterprises (SMEs).
Design/methodology/approach: This study employs multiple case studies, investigating six Indone- sian SMEs in the creative industries.
Research Findings: Entrepreneurs often recognize international opportunities through serendipi- tous events such as encounters with local agents, communications with foreign clients via Google Ads/Facebook Ads, invitations from government entities, and referrals from acquaintances. These international opportunities are often acknowledged based on prior business experience from initial internationalization, the use of social and business networks, and digital …
The Influence Of Social Media Marketing On Repurchase Intention Through Brand Awareness And Perceived Value In Haus Product, Ogan Kaiwa, Lilik Noor Yuliati, Popong Nurhayati
The Influence Of Social Media Marketing On Repurchase Intention Through Brand Awareness And Perceived Value In Haus Product, Ogan Kaiwa, Lilik Noor Yuliati, Popong Nurhayati
ASEAN Marketing Journal
Manuscript type: Research article
Research Aims: This research aims to analyze the influence of social media marketing on repurchase intention through brand awareness and perceived value of Haus products
Design/methodology/approach: Data collection was carried out by distributing questionnaires online using Google Forms. This research method uses quantitative with a total of 200 respondents who are at least 17 years old, have purchased Haus products, are Instagram users, and know or have visited the Haus Instagram social media account. Sampling was carried out using the voluntary sampling method.
Research Findings: The result shows that social media marketing has a positive and …
Evaluasi Kebijakan Adopsi Ipsas Di Indonesia: Sebuah Kajian Empirisme, Nia Pramita Sari
Evaluasi Kebijakan Adopsi Ipsas Di Indonesia: Sebuah Kajian Empirisme, Nia Pramita Sari
Jurnal Manajemen dan Usahawan Indonesia
The Indonesian government's policy to reform state financial administration through the adoption of IPSAS in Indonesia has drawn controversy among accounting academics. This study evaluates the policy from an empiricist perspective in the epistemology of the philosophy of science at the stages of formulation, evaluation, and consequences of the policy. The results of the analysis show that the formulation and evaluation stages that are not based on the principle of empiricism that emphasizes observable evidence in the formation of ideas and scientific studies cause various obstacles in the implementation process and ultimately have negative consequences for society. This article presents …
Can Corporate Sustainability Performance (Csp) Overcome Indonesia's Corporate Debt Problems?, Johnson Ferry Febrian, Nora Sri Hendriyeni
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
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. …
Do Fundamental Financial Ratios Affect The Company's Stock Price? Indonesia Evidence, Arumega Zarefar, Armadani Armadani
Do Fundamental Financial Ratios Affect The Company's Stock Price? Indonesia Evidence, Arumega Zarefar, Armadani Armadani
Jurnal Akuntansi dan Keuangan Indonesia
The objectives of this research aims to examine the effect of corporate fundamental financial ratios on stock prices and to examine whether firm age determine stock prices in the perspective of signaling theory. Here Generalized Least Squares (GLS) approach was used as the main analysis technique, and Ordinary Least Squares (OLS) was incorporated for the robustness test. The research was conducted on companies listed on the Indonesia Stock Exchange during the 2014-2020 period. This study finds that return on assets, solvency ratio, and Tobin's Q positively affect stock prices, that cash ratio has a negative effect on stock prices, and …
Esg Performance, Debt Equity Choices, And Rapid Adjustments In Indonesia, Arum Pujiastuti, Rizki Dini Shandra Yunita, Fitria Yuni Astuti
Esg Performance, Debt Equity Choices, And Rapid Adjustments In Indonesia, Arum Pujiastuti, Rizki Dini Shandra Yunita, Fitria Yuni Astuti
Jurnal Akuntansi dan Keuangan Indonesia
Previous research has explored the relationship between sustainability performance and firm performance; however, there is a noticeable scarcity of studies addressing the intricate connection between sustainability performance and firm financing. This study aims to bridge this gap by investigating how sustainability performance impacts firm financing decisions and capital structure adjustment in the context of Indonesia. Leveraging Environmental, Social, and Governance (ESG) performance data specific to Indonesia, this research contributes novelty to financing choices and the speed at which firms adjust their leverage. Through a combination of fixed-effect modelling and dynamic panel Generalized Method of Moments (GMM), the study employs a …
The Effect Of Management Characteristics On Earnings Management Through Perceived Ambiguity In Accounting Standards, Patricia Paramitha Suci, Stella Marissa Permata Fajar
The Effect Of Management Characteristics On Earnings Management Through Perceived Ambiguity In Accounting Standards, Patricia Paramitha Suci, Stella Marissa Permata Fajar
Jurnal Akuntansi dan Keuangan Indonesia
We investigated the influence of management characteristics, specifically narcissism, impulsivity, construal mindset, and Machiavellianism, on perceived ambiguity toward accounting standards and the impact of perceived ambiguity toward accounting standards on earnings management tendencies. We surveyed 116 respondents from undergraduate, master's, and doctoral programs at various universities in Indonesia. We found that construal mindset, impulsivity, and Machiavellianism positively were related to perceived ambiguity toward accounting standards. Perceived ambiguity toward accounting standards has also been shown to affect earnings management tendencies positively. However, we did not find that narcissism was related to perceived ambiguity toward accounting standards. Additionally, we did not find …
Comparative Study Of Halal Certification Mechanism: Indonesia, Malaysia And Mexico, Faiz Nur Faiqoh, Nur Fatwa
Comparative Study Of Halal Certification Mechanism: Indonesia, Malaysia And Mexico, Faiz Nur Faiqoh, Nur Fatwa
Journal Of Middle East and Islamic Studies
This research was conducted to examine the handling and procedures for halal certification at halal certification institution in Indonesia, Malaysia as a Muslim-majority country and Mexico as a Muslim-minority country, and to analyze using the SWOT approach. Halal product certification in Indonesia is carried out by the Halal Product Guarantee Agency (BPJPH) under the auspices of the government (Ministry of Religion). The aim is to provide guarantees to the community, especially Muslims from the products consumed. And in Malaysia it is carried out by JAKIM (Department of Islamic Development Malaysia) under the post of prime minister of Malaysia. While in …
Analisis Klaim Rawat Inap Rsud Kebayoran Baru November 2022 – April 2023: Pendekatan Sistem, May Rabiulyati, Atik Nurwahyuni, Pujiyanto Pujiyanto
Analisis Klaim Rawat Inap Rsud Kebayoran Baru November 2022 – April 2023: Pendekatan Sistem, May Rabiulyati, Atik Nurwahyuni, Pujiyanto Pujiyanto
Jurnal Ekonomi Kesehatan Indonesia
Hospitals receive payments through claim submissions with complete documents to the Social Security Administering Agency (BPJS) Health. However, not all inpatient claims have been submitted to BPJS Health, and there are still 16.97% pending inpatient claims. In claims that are not approved, claims can be resubmitted, but time constraints for the claim process have resulted in 2.64% of inpatient cases in 2022 not resubmitted. Qualitative research through in-depth interviews with 15 respondents aims to analyze the management of inpatient claims for BPJS Kesehatan Kebayoran Baru Hospital from November 2022 to April 2023. The study results showed that not all printed …