Business Commons^™

For Mod’S Sake! The Role Of Perceived Brand Image, Brand Identification, And Online Community Environments In Building Brand Love, Ferdian Hendrasto

ASEAN Marketing Journal

No abstract provided.

Revisiting Integrated Mobile Advertising Model In Indonesia: A Replication Study, Naufal Pradipta, Adhi S. Santoso, Liza Agustina M. Nelloh

ASEAN Marketing Journal

Manuscript type: Research Article

Research Aims: Kim's previous study proposed a web advertising model such as personalization and flow theory toward purchase intention and its antecedents. The current research will re-assess the model in Indonesia.

Design/methodology/approach: Using Structural Equation Modelling (SEM) toward 211 respondents

Research Findings: This study showed that credibility is insignificant to advertising value and flow experience, and entertainment and incentives are insignificant to flow experience. Thus, informativeness is insignificant to advertising value and flow experience. Hence irritation is also insignificant to advertising value and flow experience. However, personalization showed a significant effect on flow experience …

The Elements Of Brand Anthropomorphism: Qualitative Investigation Into Local Brands Amongst Young Adult Consumers, Iin Mayasari, Handrix C. Haryanto

ASEAN Marketing Journal

Manuscript type: Research Article

Research Aims: This study aimed to describe the elements of brand anthropomorphism and self-brand congruity based on the review of Guido and Peluso's conceptualization.

Design/methodology/approach: This study collected the data from generation Y respondents through semi-structured depth interviewing.

Research Findings: The critical finding provides the context of Asian consumers related to local brands. Emerging local brands can grow if the organization can manage them well.

Theoretical Contribution/Originality: It describes the elements of brand anthropomorphism associated with the domain of consumer-brand relationships among Asian consumers.

Practitioner/Policy Implication: The local brands should be perceived that all brands …

The Use Of Technology Acceptance Model To Explain Brand Attitude And Loyalty Intention In E-Commerce: The Gamification Case, Nadia N. Sari

ASEAN Marketing Journal

Manuscript type: Research Article

Research Aims: This paper analyzes the role of the Technology Acceptance Model (TAM), perceived enjoyment, perceived social influence, consumer intention to engage, and brand loyalty in the context of gamification in e-commerce.

Design/methodology/approach: Online survey was conducted to collect data, and Partial Least Square (PLS) was used to analyze the effects among variables.

Research Findings: The study found that perceived usefulness, perceived social influence, and perceived enjoyment had a positive effect on brand attitude, while perceived ease of use had an insignificant effect on brand attitude. The brand attitude was found to have a significant …

Antecedents Of Customer Brand Engagement Affecting Customer Satisfaction, Trust, And Commitments In Forming Loyalty And Word Of Mouth In Indonesia, Unik D. Lestari, Tantri Yanuar R. Syah

ASEAN Marketing Journal

Manuscript type: Research Article

Research Aims: The research objective was to determine customer brand engagement (CBE) drivers, which directly or indirectly generate word of mouth (WOM) on Instagram through trust, commitment, customer satisfaction, and loyalty.

Design/methodology/approach: This research was conducted in Indonesia with 213 respondents who are active on Instagram accounts, have an age range between 20 and 60 years, and have an attachment to products from middle to upper-class brands in Indonesia. This quantitative research uses the Structural Equation Model (SEM) method.

Research Findings: The results show that customer involvement and flow experience are the main drivers …

Strategi Komunikasi Pemasaran Kedai Kopi Dalammeningkatkan Kesadaran Merek Melalui Instagram(Studi Kasus Salah Satu Kedai Kopi Di Depok Jawa Barat), Ngurah Rangga Wiwesa, Danurifqi Pramulia, Rahmi Setiawati

Jurnal Administrasi Bisnis Terapan

The technology that is currently developing brings several creative industries in Indonesia, including the coffee shop and cafe business. In increasing brand awareness in order to compete, it is necessary to use marketing communication strategies, including through the use of direct and digital marketing trends, especially the use of social media channels. Among the many choices of social media channels, Instagram is the choice for one of the cafes in the city of Depok, West Java, to use marketing communication strategies to increase brand awareness, which is currently at the brand recognition stage. This study aims to determine the coffee …

The Role Of Browsing In The Relationship Between Online Reviews To Impulse Buying, Rifelly Dewi Astuti, Sara Almira Nindyaswari

ASEAN Marketing Journal

Manuscript type: Research

Research Aims: to analyse the impact of online reviews on Instagram on online impulse buying behaviour for the beauty product category, with the role of browsing as a mediator.

Design/methodology/approach: A conclusive study with 441 respondents, analysed by SEM

Research Findings: Browsing mediates the online review perceived value (both utilitarian and hedonic value) significantly toward the urge to buy impulsively, which will further enhance the impulse buying

Theoretical Contribution/Originality: (1) this study enriches the relationship between online reviews and impulse buying, using browsing as the critical factor to link the relationship, and (2) consumers perceived both utilitarian …

Analisis Pengaruh Corporate Governance Dan Risk Management Committee Terhadap Financial Performance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020, Dhea Saummi Tasya, Imo Gandakusuma

Jurnal Manajemen dan Usahawan Indonesia

The aim of this study is to analyze the effect of corporate governance and risk management committee of manufacturing firms at the Indonesia Stock Exchange in 2016 – 2020. In 2016-2020, manufacturing companies were the highest contributors to national income, and financial performance fluctuated. Manufacturing companies do not yet have specific regulations governing corporate governance mechanisms, so this research is needed. The results of this study find that the existence of a risk management committee has insignificant on financial performance. The auditor reputation and the independence of the audit committee has insignificant on financial performance through the existence of a …

Hexagon Fraud In Fraudulent Financial Statements: The Moderating Role Of Audit Committee, Dwiyanjana Santyo Nugroho, Vera Diyanty

Jurnal Akuntansi dan Keuangan Indonesia

This paper aims to examine the effect of the fraud hexagon on fraudulent financial statements (FFS), and the audit committee (AC)'s role in moderating this relation. The research model uses logit regression with data on all non-financial companies in Indonesia ranging from 2016 to 2020, which were obtained from annual reports and Thomson Reuters. The sensitivity test uses a coefficient difference test based on the Overall Manipulation Index. This study shows that the probability of FFS is higher when the manager has the stimulus, opportunity, and capability. On the other hand, rationalization and collusion do not affect the probability of …

Biodiversity Disclosure Of Indonesian Companies And The Role Of The Board Of Commissioners, Ahmad Hambali, Desi Adhariani

Jurnal Akuntansi dan Keuangan Indonesia

The environmental damage that occurs on a large scale has an impact on reducing biodiversity. Biodiversity has an important role that is useful for human life and plays a central role in economic development. This condition makes various parties aware of their role in preventing further damage. Companies, whether directly or indirectly, owe a great deal to the environment. This study seeks to examine the role of the Board of Commissioners as proxied by the size of the Board of Commissioners, the proportion of Independent Boards, and the proportion of women on the Board of Commissioners as a corporate governance …

Evaluating The Effectiveness Of Tax Objection Review In Indonesia’S Tax Authority, Yuli Trisnawati, Siti Nuryanah

Jurnal Akuntansi dan Keuangan Indonesia

An evaluation of the effectiveness of tax objection review by the Directorate General of Taxes (DGT) is required due to the increasing number of tax disputes that continue to litigation and a low winning rate for DGT in tax court (approximately 40%). This study aims to analyze the effectiveness of reviewing tax objections at DGT using Campbell's Effectiveness Theory (1989) with criteria of programs and goals success, program satisfaction, inputs and outputs conformity, and overall goal achievement. This is case study research with a qualitative method presented in a descriptive analysis. Data was collected through documentation, interviews, and satisfaction surveys. …

Sustainability Reporting And Tax Aggressiveness Before And During Covid-19: Gcg Moderating Variable, Wijaya Triwacananingrum, Gabriella Michelle Wijaya

Jurnal Akuntansi dan Keuangan Indonesia

This research aimed to examine the incremental effect of COVID-19 on sustainability reports disclosures towards tax aggressiveness by moderating Good Corporate Governance (GCG) in a balanced period before and during COVID-19. Disclosure of sustainability reports and tax aggressiveness are measured using the GRI Standards index and the Effective Tax Rate (ETR), respectively. Meanwhile, GCG is measured based on 15 indices (ICGI) developed by Tanjung (2020). An analytical method in the form of multiple linear regression was used on 100 companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020 as the research object. The results did not show …

The Influence Of Financial Distress, Cash Holdings, And Profitability Toward Earnings Management With Internal Control As A Moderating Variable: The Case Of Listed Companies In Asean Countries, Maya Putri, Eduard Ary Binsar Naibaho

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to define and analyze the relationship between financial distress, cash holding, and profitability and earnings management with internal control as a moderating variable in relation to six major countries in Southeast Asia (Indonesia, Malaysia, Singapore, Thailand, Philippines, and Vietnam). Earnings management is measured by the Jones model of discretionary accruals. Secondary data sources are used, namely companies listed on the S&P Capital IQ, with 480 observations that fit the criteria. Purposive sampling techniques are employed, with a new sample of observational data from the consumer staples sectors in the six countries covering the period 2016-2020. ASEAN was …

Indonesian Accounting Students’ Self-Confidence To Adopt Artificial Intelligence (Ai), Gina Andani, Lindrianasari Lindrianasari, Reni Oktavia, Ratna Septiyanti

Jurnal Akuntansi dan Keuangan Indonesia

The development of artificial intelligence (AI) in accounting as the impact of industrial revolution 4.0 has raised various concerns regarding the future of accountants and the possibility that accountants will be replaced by AI. Businesses are continuously adopting AI globally and particularly in Indonesia, AI adoption raises concerns that accountants will be replaced with AI due to the lack of competence to work with AI. A descriptive study with a quantitative approach was conducted in January 2021 by distributing questionnaires that collected a convenience sample of 476 respondents from universities across Indonesia. The required criteria of respondents are the active …

The Antecedents And Consequences Of Individual Adaptive Performance: A Systematic Literature Study, Widya Nandini, Aurik Gustomo, Dedy Sushandoyo

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The emergence of industry 4.0 and the dynamic changes in the market have urged organizations to be more agile. An organization demands that its employees have a high adaptive performance to be agile. Existing research on individual adaptive performance, however, emerges from various contexts, including the context of an employee’s develop-ment process and organizational capabilities. Thus, a systematic literature study to identify the topics addressed in the existing studies and the research gap as the foundation for future research direction is scarce and needed. This study analyzes fifty-nine highly relevant papers based on the topics and research approaches/methods. From the …

Transfer Pricing Settlement In Indonesia: A Note For Tax Authority, Tax Court, And Taxpayers Based On The Tax Court Decisions, Maria R.U.D. Tambunan

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Transfer pricing disputes have been quite high and have been considered as an important issue in taxation system in Indonesia. The high level of these disputes should be a common concern, especially to examine how the dispute process occurred and how to resolve it. This study aims to discuss the tax auditor, taxpayer, and tax court judge behavior’s prior to the transfer pricing issue and how to reduce the dispute. This study uses tax court decisions settled year 2015-2019 as the locus of the study. The research uses qualitative approach and qualitative method. The data was collected from the study …

The Effects Of Business Digitalization And Knowledge Management Practices On Business Performance: Findings From Indonesian Micro, Small, And Medium Enterprises, Rosdiana Sijabat

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Studies analyzing the link between business digitalization, knowledge management practices, and business performance are rare, especially within the context of Indonesian Micro, Small, and Medium Enterprises (MSMEs). As such, this study investigates the effects of business digitalization and knowledge management practices on the performance of MSMEs. It thus offers novel insight into the mediative influence of knowledge management on the digitalization and performance of MSMEs. Primary data, collected from 95 entrepreneurs involved in MSMEs, were used to test four hypotheses regarding the effect of business digitalization on knowledge management practices and business performance using a structural equation model. This study …

Enhancing Citizens’ Participation In Planning And Budgeting In Kibaha Town Council, Tanzania, Mrisho M. Malipula

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Citizens’ participation is deemed key in the planning and budgeting of developmental activities, but grassroots participation in such endeavors has proven problematic. Against such a backdrop, this study examined citizens’ participation in planning and budgeting processes in local governments. It explores the nature and level of citizens’ participation in planning and budgeting, as well as challenges impeding their participation in the same KTC. The study employed a qualitative stakeholder analysis that involved a sum of 42 interviewees. 24 participated in 3 FGDs involving women, youth, and farmers, and 18 as Key Informants purposively picked among Councillors, WDC members, CSO leaders, …

Drivers And Outcome Of Motivation To Improve Work Through Learning: Evident From South East Asia, Nor Shamri Ithnin, Md Daud Ismail, Azman Ismail, Ahmad Faiz Tharima

The South East Asian Journal of Management

Research Aims: This study aims to examine the influence of social support on training transfer and investigate the mediating effect motivation to improve work through learning has on this relationship.

Design/Methodology/Approach: This study used a quantitative design, utilising a cross-sectional survey via self-administered questionnaires, with experienced firefighters as respondents. Out of the 500 questionnaires received, 395 were valid responses and were further analysed using statistical analyses, such as confirmatory factor analysis and structural equation modelling.

Research Findings: While peer support is a strong driver of training transfer, supervisor support has no significant influence on training transfer. Also, …

Job Satisfaction And Turnover Intention Among Malaysian Private University Academics: Perceived Organisational Support As A Moderator, Septriyan Orpina, Nurul Iman Binti Abdul Jalil, T'Ng Soo Ting

The South East Asian Journal of Management

Research Aims: The present research examines the extent to which job satisfaction predicts turnover intentions and examines the extent to which perceived organisational support moderates the association between job satisfaction and turnover intention among academics in Malaysian private universities.

Design/Methodology/Approach: This research adopted a quantitative method. The Turnover Intention Scale (TIS-6), Minnesota Satisfaction Questionnaire (MSQ), and Survey of Perceived Organisational Support (SPOS) questionnaires were administered. Multistage cluster random sampling was used in this study. A total of 327 respondents provided valid data and analysed it using SPSS Process Macro Version 3.5.

Research Findings: Job satisfaction was found to be a …

Strategic Management Accounting Information And Performance: Mediating Effect Of Knowledge Management, Ruhanita Maelah, Baha'a Aldeen Hussein Mohamed, Amizawati Mohd Amir

The South East Asian Journal of Management

Research Aims: The objective of this study is to examine the relationship ‎between Strategic Management Accounting (SMA) information, Knowledge Management (KM), and the performance of ‎Malaysian hospitals.

Design/methodology/approach: A survey is employed, and data is collected using self- administered questionnaires. Responses from 95 Malaysian private hospitals were ‎analysed using Partial Least Squares (PLS) 3.0.

Research Findings: The findings indicate that SMA ‎information positively affects ‎performance, and KM mediates the ‎relationship between SMA information and interpretation.

Theoretical Contribution/Originality: This study utilised the Resource-Based View (RBV) theory to explain SMA information as a resource and KM as a capability that impacts the …

Motivating First-Generation Factory Employees: A Case Study Of The Garment Industry In Myanmar, Eitaro Kojima, Akihiko Ohno

The South East Asian Journal of Management

Research Aims: This study investigates how to foster and motivate factory employees at the onset of industrialisation.

Design/methodology/approach: A total of 728 employees of the garment sector in Myanmar were surveyed using a structured questionnaire.

Research Findings: The results of this study indicate 1) that employees’ maladaptation to factory discipline leads to workplace stress and fuels employees’ counter-productive behaviour and 2) that employees who perceive benevolence from the factory manager take on pro-organizational (vs counter-productive) behaviour based on social exchange rooted in indigenous patron-client ties.

Theoretical Contribution/Originality: This study discusses the singular aspects of human resource …

Indonesia Female Principal Performance Appraisal: Gender Perspective, Rahma Widyawati, Anik Sri Widowati, Mei Maemunah, Istiningsih Istiningsih, Eny Nurnilawati, Widyanti Kurnianingsih

The South East Asian Journal of Management

Research Aims: This study aimed to determine the direct influence of communication style and individual competence on female principals' empowering leadership and performance in Yogyakarta, Indonesia.

Design/methodology/approach: The respondents of this study were 220 teachers from 3 accredited high schools with female principals in Yogyakarta, Indonesia. The questionnaire was analysed using structural equation modelling with AMOS to determine the relationship between variables and using Sobel Test to test leadership as a mediating variable.

Research findings: The results of this study show that communication style and competence have a positive and significant effect on leadership and performance, leadership has a significant …

Unveiling The Impact Of Covid-19 And The Policy Implications On Indonesian Small Businesses: Where Do They Hurt The Most?, Sri Wahyuni, Novita Ikasari

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The catastrophic impact of COVID-19 Pandemic on micro, small and medium enterprises (MSMEs) is well-presented across countries featured on a helicopter view. However, studies on business activities as proxies to business functions that are exclusively affected by the pandemic are scarcely found, which in turn might cause ineffective recovery policy. Using Indonesia as a case in point, this study aims at codifying the particular business activities to proxy the functions that have been impacted across the sectors and business owners’ perception on the government’s policy. The study uses indicators for three business functions that are qualitatively constructed from previous studies …

Uncertainty And Banks’ Security Holdings, Van Dan Dang, Hoang Chung Nguyen

The Indonesian Capital Market Review

The paper enriches the existing literature on financial intermediaries’ operations in the face of uncertainty by empirically examining the impact of banking uncertainty on banks’ security holdings. Using bank-level data in Vietnam during 2007–2019 to compute a micro uncertainty proxy based on the dispersion of bank shocks, we document that banking uncertainty tends to enhance total security holdings at banks. Decomposing aggregate securities into disaggregate components, we find that safer investments (including government bonds and financial institution bonds) dominate the overall impact of banking uncertainty on security holdings, which completely offset a drop in the volume of riskier investments (including …

The Impact Of Geopolitical Risk On Corporate Investment: Evidence From Turkish Firms, Omer Faruk Tan, Hakan Cavlak, Yasin Cebeci, Necati Güneş

The Indonesian Capital Market Review

This study analyzes the effects of geopolitical risk on the corporate investment of 164 Turkish manufacturing firms listed in Borsa Istanbul (BIST). The time covers the period from 2005 to 2019, applying the system Generalized Methods of Moments (GMM) estimator. The results indicate that geopolitical risk hurts corporate investment in Turkey. Under uncertainty induced by geographical risk, firms prefer to decline their investment. Additionally, financially constrained (non-dividend, small, young) firms are more negatively affected than financially unconstrained firms. Our findings are robust under alternative measures of geopolitical risk. Overall, this study reveals that geopolitical risk is a significant uncertainty affecting …

Cash Flow And Accrual Anomalies: Evidence From Borsa Istanbul, Emine Kaya

The Indonesian Capital Market Review

This study aims to determine the persistence of earning and its components and whether investors accurately evaluate the information related to the earning and its components. The study covers the firms operating in Borsa Istanbul between 2005-2017 time period. We sort the accruals and cash flows into five portfolios. Then, we employ linear regression and Mishkin test estimations. Moreover, we compare the asset pricing models with nine metrics in explaining the cash flow and accrual anomalies. Linear regression and Mishkin test estimations show that the persistence of earning is high. The other finding is that cash flow and accrual do …

The Analysis Of The Roles Of Bitcoin, Ethereum, And Gold As Hedge And Safe-Haven Assets On The Indonesian Stock Market Before And During The Covid-19 Pandemic, Carla A. Wijaya, Maria Ulpah

The Indonesian Capital Market Review

The uncertainty due to the COVID-19 outbreak has encouraged investors to look for value hedging instruments to minimize risk, which can be in the form of hedging assets or safe-haven assets. In response to it, this study aims to find out whether Bitcoin, Ethereum, and gold can behave as hedging and safe-haven assets before and amid the pandemic in Indonesia. The strategy is by observing the effects of volatility and return of Bitcoin, Ethereum, and gold on the Indonesian stock market. This study employed both quantile regression and simple linear regression models on data of daily closing price taken before …

Monetary Policy And Herding Behavior: Empirical Evidence From Indonesia Stock Market, Retno Puspita K. Wicaksono, Telisa Aulia Falianty

The Indonesian Capital Market Review

This study aims to analyze the role of monetary policy, including the spillover of the US Federal Reserve (Fed) monetary policy, in the existence of herding behavior in the Indonesian stock market. We used beta herding to measure the level of herding behavior and analyze the relationship between monetary policy and beta herding using the VECM model, as well as IRF and FEVD. This study shows that monetary policy plays a role in the existence of herding behavior in the Indonesian stock market. Although the effect of monetary policy on herding behavior is relatively small, Fed monetary policy shocks have …

Managing Value Added Tax Issues In Indonesian Business Entities Post-Ifrs 15 Adoption, Prianto Budi Saptono, Ismail Khozen

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study analyzes challenges related to value-added tax (VAT) transactions in Indonesia following the convergence of International Financial Reporting Standards 15 (IFRS 15) into Statements of Financial Accounting Standards 72 (SFAS or "PSAK" 72). This study took a qualitative method, combining document abstraction from the literature with in-depth interviews with key informants selected purposively. This study provides an overview of the characteristics of transfer of control under PSAK 72 and the time of supply under the VAT Law. It is unavoidable that the two approaches go different paths. This study suggests that businesses in Indonesia revise the contract terms with …