Business Commons^™

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 …

Unraveling The Effects Of Transfer Pricing Documentation Regulation: Indonesia’ Evidence, Anggari Dwi Saputra

Jurnal Akuntansi dan Keuangan Indonesia

To counter tax avoidance using transfer mispricing practices, Indonesia introduced a transfer pricing documentation policy. This policy requires taxpayers to be transparent with their transfer pricing decisions. Treating the implementation of this policy as a shock to the taxpayers, this paper examines how the transfer pricing documentation policy affects a firm's tax avoidance behaviour by employing regression discontinuity design and difference-in-difference. Immediately after introducing the policy, a regression discontinuity analysis results indicate a 0.9 percentage point increase in tax/sales among taxpayers obligated to prepare transfer pricing documentation. A 0.3 to 0.7 percentage point increase in the tax/sales of the treatment …

The Effect Of Innovation On Company Performance With Ownership Concentration As A Moderating Variable, Dedy Faturachman

Jurnal Akuntansi dan Keuangan Indonesia

An open economy and a supportive environment encourage researchers to research this phenomenon. This study aims to provide empirical evidence regarding the effect of innovation on firm performance and the moderating role of ownership concentration. This research is quantitative research with an associative explanatory approach. The sample used is 821 observational data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The analysis technique used is multiple regression analysis and moderate regression analysis. The study results show that innovation positively affects company performance; the concentration of ownership in the concentrated ownership strengthens the effect of …

The Relationship Between Bureaucracy And Developments In Management Accounting, 1700-2023: An Overview, Helena Costa Oliveira, Russell Craig, Lúcia Lima Rodrigues

Jurnal Akuntansi dan Keuangan Indonesia

Bureaucracy has co-existed with forms of management accounting [MA] from the time of ancient civilizations. In this paper, we review literature in a wide variety of scholarly journals and books to provide an overview of this co-existence. We trace the historical evolution of MA and how it was influenced by bureaucracy from 1700 to the present. We do so through four time periods, designated classical, modern, post-modern and contemporary. For each of these periods, evolving understandings of bureaucracy were linked to changes in the practice and conceptualization of MA. In the classical period (1700 – 1950), developments in MA corresponded …

The Effect Of Board Size, Board Independence, And The Composition Of Board Independence On Accrual And Real Earnings Management, Rizkia Fitrasari

Jurnal Akuntansi dan Keuangan Indonesia

This paper examines the effect of board size, board independence, and the composition of board independence on mitigating accrual and real earnings management by using a sample from companies listed in the S&P 500 index from 2010 to 2019. The study uses random-effect regression analysis and finds evidence that large board size is an ineffective tool for reducing earnings management. In contrast, larger board independence proves to mitigate earnings manipulation. However, when board size interacts with board independence, the result becomes more positive indicating that board independence strengthens the positive effect of board size on earnings management. It can be …

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 …

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 …

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 …

The Evaluation Of Successful Implementation Of Human Resource Information In Private Organization, Sancoko Sancoko, Armeyta Widya Oryza, Niko Grataridarga

Jurnal Administrasi Bisnis Terapan

This study intend to evaluate the use of the Human Resources Information System (HRIS) in private organization. User satisfaction is one of the conditions for the successful implementation of information systems. To evaluate this system information, the author uses the conceptual Delone and Mclean information system success model(ISSM). This study employs a quantitative methodology and a survey method. The research sample consists of employees in private organizations engaged in software engineering. To analyze, SPSS is employed by the author in two stages: first validity-reliability examination, second multiple regression tests. The result demonstrated that quality system has a significant affect on …

Pull Strategy Marketing Public Relations Pt Gramedia Asri Media Dalam Menarik Perhatian Publik Terhadap Produk, Safrina Nur Samsiah, Meutia Nada Zahrany, Fathiya Amajida, Susie Perbawasari, Renata Anisa

Jurnal Administrasi Bisnis Terapan

A company or organization requires the use of Marketing Public Relations to stimulate sales. Marketing Public Relations is designed to stimulate purchases and provide satisfaction to consumers through the communication of reliable product or service information and through impressions that relate the company and its products according to consumers' needs, wants, concerns, and interests. The purpose of this study is to obtain an overview of the implementation of the Marketing Public Relations strategy to attract public attention to product excellence. This research methodology uses a qualitative descriptiveresearch method. The data collection method used was interviews with the company's Sales Superintendent, …

Analisis Faktor-Faktor Yang Memengaruhi Niat Penggunaan Berkelanjutan E-Wallet, Jonathan Ariel, Ira Iriyanti

Jurnal Manajemen dan Usahawan Indonesia

The development of technology led to a series of disruptions that replaced conventional financial systems. The emergence of COVID-19 pandemic accelerated the adoption of digital financial services, one of which is e-wallet. With pandemic over, e-wallet companies must be able to retain their users and made sure they continue to use e-wallet for transaction. Hence, this research aims to understand the factors determining user’s intention to continue using e-wallet as their payment method. This research applies Technology Continuation Theory with the extension of Trust, Habit, Price Benefit, and Operational Constraints. This research gathered data from 251 respondents who lives on …

Analisis Dampak Pandemi Covid-19 Kepada Tingkat Dan Struktur Ketergantungan Dari Imbal Hasil Saham Perusahaan Farmasi Di Indonesia Periode 2019-2021, Ananda Tiara Danisha, Eko Rizkianto, Hendro Prabowo

Jurnal Manajemen dan Usahawan Indonesia

This study aims to analyze the impact of the Covid-19 Pandemic on the degree and structure of dependence on the stock return of pharmaceutical companies in Indonesia that are listed on the IDX linearly with the Jakarta Composite Index (JKSE) within the period of 2019-202. This study also wants to see whether there is an effect of increasing searches for "Covid" on the stock return of these pharmaceutical stocks. The study found that there was an effect on the degree of dependence of stock returns which was positive but there were no significant changes in the structure of dependence. Meanwhile, …

Pengaruh Motivasi Merger Dan Akuisisi Terhadap Performa Perusahaan Di Indonesia Periode 2010-2019, Zaid Naqy Robbani, Wardatul Adawiyah

Jurnal Manajemen dan Usahawan Indonesia

The objective of this study is to examine the effects of mergers and acquisitions (M&A) motivations on the financial performance of companies operating in Indonesia during the period from 2010 to 2019. The primary objective of this study was to examine the variations in business performance in relation to the three distinct reasons for mergers and acquisitions. There are three primary incentives identified in the literature, including value-chain extension, technology seeking, and other motiva-tions. The sample comprises 72 firms that are listed on the Indonesia Stock Exchange. During the des-ignated research period, a total of 137 merger and acquisition (M&A) …

Pendekatan Design Science: Metode Penelitian Alternatif Bagi Mahasiswa Magister Manajemen, Mone Stepanus

Jurnal Manajemen dan Usahawan Indonesia

The obligation of graduate students, including Master of Management (MM) students, to publish in academic journal need to be approached wisely. Thus far, research conducted by MM students for their theses has been perceived as lacking practical contribution. This issue is also felt in business and management research in general. However, MM students are expected, in fact, to become profesionals who can offer solution to real problems faced by their organizations. The design science method could be an alternative for MM students to conduct research that is both close to practical application and still offers theoretical contribution.

This article aims …

The Impact Of Covid-19 Outbreaks On The Profits Of Islamic Banks In Indonesia, Sabri Rahman Siregar

Journal Of Middle East and Islamic Studies

Abstract

The Covid-19 outbreaks hit various business lines in Indonesia. The banking sector has yet to escape the impact of this outbreak. The emergence of the Coci-19 outbreaks in Indonesia can result in the emergence of risks to the performance of Islamic Commercial Banks. This study aims to analyze what factors influenced the level of profitability of Islamic Commercial Banks in the 2020-2022 period when the Covid-19 outbreaks took place in Indonesia. The method used in this research is quantitative by using panel data regression analysis. In this study, there are three categories of variables used. The first category is …

Analysis Of Islamic Comsumption Theory On Demand For Fast Moving Consumer Goods (Fmcg), Fitria Alkhonsa, Nurwahidin Nurwahidin

Journal Of Middle East and Islamic Studies

This study aims to measure how Muslim consumers have applied Islamic Consumption Theory to regularly consumed products by analyzing the variables of maslahah, final spending, and tawazun Islamic consumption theory against the demand for Fast Moving Consumer Goods (FMCG). Fourty FMCG consumers can be removed in this study and were distributed randomly. The sample was done change to collected with a purposive sampling method, which obtain the primary data in the form of the respondents' answers to the distributed questionnaires. The results indicate an influence of maslahah in Islamic Consumption Theory on FMCG demand, while the other two variables of …

Pengaruh Soft Total Quality Management Terhadap Kinerja Ukm Di Dki Jakarta: Pendekatan Balanced Scorecard, Aufa Yarzqi Zihni, Helman Arif

Jurnal Manajemen dan Usahawan Indonesia

This study aims to analyse the effect of Soft Total Quality Management (Soft TQM) on SME performance in Jakarta, both from financial and non-financial perspectives. We used a balanced scorecard (BSC) approach and collected 135 datasets through online surveys to the business owners/manager. Data analysis was carried out by Structural Equation Modelling (SEM) method. The results of the data analysis showed that soft TQM has a negative and not significant effect on SMEs financial perspective, however there is a positive and significant effect on SMEs non-financial perspective. This study also discovered that innovation and leaning perspective mediates the impact of …

Understanding The Role Of Social Media Marketing And Technology Adoption Model In Shaping Customer Adoption Of Digital Banking, Jonathan Bagus Pradhana Basoeki, Anna Amalyah Agus

The South East Asian Journal of Management

Research Aims: The present research aims to investigate factors that significantly influence customers’ behavioural intention to use digital banking products. Following prior work on social media marketing and the influence of conglomerate group benefits, in addition to providing a comprehensive understanding, the research incorporates three established theories: the Theory of Planned Behaviour, the Technology Acceptance Model, and the Unified Theory of Acceptance and Use of Technology.

Design/Methodology/Approach: The sample consists of current Allo Bank users. Data collection involved convenience sampling and a self-administered online questionnaire filled out by 262 respondents in Jakarta, Indonesia. The data analysis technique used was SEM …

Relationship Between Transformational Leadership And Employees' Creativity With Psychological Empowerment As Mediator, Nurshahira Ibrahim, Azman Ismail, Norazila Mat, Tugba Erhan

The South East Asian Journal of Management

Research Aims: This study examines the mediating effect of psychological empowerment on the relationship between transformational leadership and employee creativity in a financial organisation in Peninsular Malaysia.

Design/Methodology/Approach: Quantitative methods were employed in this study. Two hundred questionnaires were distributed to employees of Islamic financial institutions in Malaysia. Of these, only 153 questionnaires were usable. Random sampling and partial least squares structural equation modelling (PLS-SEM) techniques were utilised in data analysis.

Research Findings: The results of the analysis showed that psychological empowerment had an indirect effect on the impact of transformational leadership on employee creativity in the organisation under …

Does Reputation Lead To Student Loyalty? The Case Of A Private Higher Education Institution, A State University, And A Local College, Jean Paolo G. Lacap, Jaime V. Cortez

The South East Asian Journal of Management

Research Aims: The current research aims to analyse (1) the direct interrelationships of higher education institutions' (HEIs) reputation, student satisfaction, and student loyalty; (2) the mediating effect of student satisfaction on the relationship between HEI reputation and student loyalty; and (3) the moderating role of HEI type (private HEI [PHEI], state university/college [SUC], local university/college [LUC]) on the links between HEI reputation and student satisfaction, HEI reputation and student loyalty, and student satisfaction and loyalty.

Design/Methodology/Approach: All hypothesised relationships were analysed using partial least squares – structural equation modelling (PLS-SEM).

Research Findings: The results revealed that (1) HEI reputation …

Strategic Orientation And Absorptive Capacity: The Mediating Role Of Functional Conflict, Md Daud Ismail, Zurina Samsudin, Mohd Salekhan Othman, Roshayati Binti Abdul Hamid

The South East Asian Journal of Management

Research Aims: This study investigates the mediating role of functional conflict in explaining the effect of market orientation on the absorptive capacity of small and medium enterprises (SME) exporters in emerging markets.

Design/Methodology/Approach: The data were successfully collected from 124 respondents and tested using structural equation modelling via Smart-PLS.

Research Findings: The results support the notion that responsive market orientation and proactive market orientation positively influence absorptive capacity. In addition, functional conflicts serve as a quasi-mediator in the relationship between responsive market orientation and absorptive capacity.

Theoretical Contribution/Originality: The export competitiveness of SMEs is the output of intangible assets of …

Sustainability Disclosure In The Malaysian Construction Sector: The Effect Of Community And Media Legitimacies, Suria Majdi, Norman Mohd Saleh, Maizatulakma Abdullah, Norazlan Alias

The South East Asian Journal of Management

Research Aims: The objective of the study is to examines the effects of stakeholder pressure on sustainability disclosure (SD). The study includes the effect of community on SD when company consider the media as one of the legitimate stakeholders.

Design/Methodology/Approach: Stakeholder legitimacy is evaluated using SD via content analysis based on panel data sample from construction and property sector.

Research Findings: It was found that legitimacy is an antecedent and has positive relationship with SD. Furthermore, this relationship between community legitimacy and SD is stronger when mediated by media legitimacy.

Theoretical Contribution/Originality: This study shows the effects of legitimacy attribute …

Asesmen Transformasi Digital Galeri Nasional Indonesia, Desy Novita Sari, Luki Wijayanti

Jurnal Ilmu Informasi, Perpustakaan, dan Kearsipan

Digital transformation assessment has not received full attention and is still rarely carried out by art galleries/museums in Indonesia. Digital transformation research on library and information science (LIS) that covers GLAM's concept focuses more on libraries, archives, and museums, while art galleries are scarce, especially in Indonesia. This study aims to conduct a digital transformation assessment of art galleries, especially the National Gallery of Indonesia (Galnas). The research uses a quantitative method by applying a digital transformation framework questionnaire that had tested at 400 cultural institutions in Italy (including art galleries). This research measures the Digital Readiness Index (DRI) on …

The Influence Of Strategic Entrepreneurship And Individual Development On Competitive Advantage In Social Entrepreneurship Organizations (Case Study Of Taulan Community), Amelia Nurkasih, Jusni -, Shinta Dewi Sugiharti Tikson

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

A social entrepreneurship organization is an organization running entrepreneurial activities primarily oriented to the welfare of the community and its social mission. As a business, social entrepreneurship needs to gain a competitive advantage in similar businesses and other businesses that are the main competitors. This can be achieved when social enterprises have human resources who are aware of opportunity-seeking behavior and profit-seeking behavior, which are the main dimensions of strategic entrepreneurship. In addition, in the face of changing business conditions, organizations need to provide space for their members to learn through individual development, both in terms of opportunities and facilities. …

Human Capital Management Information System At The Nelson Mandela African Institution Of Science And Technology Of Tanzania: Challenges Encountered, Nicodemus S. Marcel, Oscar W. Tefurukwa

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

In 2011, government institutions began utilizing HCMIS to reduce the manual workload of traditional administrative processes. The adoption of HCMIS in Tanzania is expected to increase efficiency by optimizing data accuracy, reducing costs, and eliminating paperwork. However, payroll losses continue to persist in the public sector. In 2018, the government incurred losses of Tanzania shillings (Tshs) 19.6 billion to 12,697 ghost workers. This study examines the challenges hindering the application of HCMIS in supporting selected human resource management (HRM) functions at the Nelson Mandela African Institution of Science and Technology (NM-AIST). This study applied Institutional Theory and Socio-Technical Theory as …

Plugged In And Charging: Environmentalism Factors Does Affect Behavioral Intention To Purchase Electric Cars In Indonesia, But Non-Environmental Factors Are Important Too, Hana Salsabila, Imam Salehudin

Smart City

The adoption of electric cars is considered a solution for promoting energy conservation and reducing air pollution. However, electric car purchasing in developing countries is currently at a nascent stage. More research is required to see if environmental factors do matter in the consumer's decision to purchase an electric car. This study aims to examine the relationship between environmental factors and behavioral intention to purchase electric cars in Indonesia. The study recruited 300 respondents from five major areas of Java Island who are aware of electric cars but currently owned only non-electric cars. The study integrated the theory of planned …

Smart Tourism Using Cryptocurrency Based On Fuzzy Logic, Yulius Eka Agung Seputra

Journal of Indonesian Tourism and Policy Studies

Smart tourism is a rapidly emerging field that combines innovative technologies and tourism practices to enhance the overall travel experience. This journal article investigates the integration of cryptocurrency based on fuzzy logic in the context of smart tourism. The study aims to explore the potential benefits and challenges associated with using cryptocurrency as a payment method and decision-making tool in the tourism industry.

By applying fuzzy logic principles, this research examines how cryptocurrency can enhance transaction security, improve financial transparency, and facilitate personalized travel recommendations. The study analyzes the implications of incorporating cryptocurrency based on fuzzy logic in smart tourism, …

Budgeting And Cataloging Enhancement For Small And Medium-Sized Enterprises Towards Sustainable Development Goals, Velicia Faustine Halim, Hasnul Suhaimi

Journal of Environmental Science and Sustainable Development

This paper describes a business coaching activity for small and medium enterprises (SMEs) in chemical and waste management industries. Based on the analysis results, there was a lack of budgeting practice and suboptimal catalog marketing that comprised the majority of existing problems in SMEs. This research aims to assist the SME in improving its budgeting practice and product catalog. The method used is a qualitative method based on a business coaching approach. The research instruments adopted included in-depth individual interviews (IDI). The collected data was then processed and analyzed, starting with generating the SME's business process and service blueprint, followed …

Foreword From Editor - 13th Edition, Yandi Andri Yatmo

ASEAN Journal of Community Engagement

The current AJCE edition brings together meaningful discussions of community engagement programs as ways to disseminate various skills towards better society livelihood, focusing on product-making skills, women-led soft skills for families, and marketing skills. Elaborating on these objectives, this issue consists of four research-based articles and three case-based articles. The authors of this edition come from the background of economy, chemistry, community, psychology, and education—enabling diverse understanding of skills for the community and the means of how these skills can be acquired from different knowledge backgrounds.

Community Empowerment In Sajang Village Through Coffee Soap Making And Entrepreneurship Training, Agustino Zulys, Muhammad Iqbal Syauqi, Elva Dissa Adriana, Muhsinatul Istiqomah, Bambang Heru Susanto, Banu Muhammad Haidir

ASEAN Journal of Community Engagement

Rural entrepreneurship is believed to be one of the most strategic ways to advance community empowerment that can directly lead to national economic development, by optimizing local resources, technology, and digitalization. This article elaborates on the program conducted to support the community’s economy and increase business and digital marketing literacy in Sajang Village, Sembalun, East Lombok. The program consists of bar soap products making workshop that optimizes coffee and copra as the local potential, targeted for people of productive age who are interested in establishing a home-based business. The soap manufacturing process is informed by laboratory research formulas that have …