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Articles 91 - 120 of 1215
Full-Text Articles in Business
Menumbuhkan Kepercayaan Untuk Loyalitas Merek Yang Berkelanjutan: Peran Kualitas, Nilai, Kepuasan, Dan Diferensiasi Dalam Layanan Terapi Anak, Riefka Anggraini Riefani
Menumbuhkan Kepercayaan Untuk Loyalitas Merek Yang Berkelanjutan: Peran Kualitas, Nilai, Kepuasan, Dan Diferensiasi Dalam Layanan Terapi Anak, Riefka Anggraini Riefani
Jurnal Administrasi Bisnis Terapan
Parental loyalty toward child therapy services is a critical factor in ensuring the sustainability of child development therapy centers. This study aims to analyze the effects of perceived quality, perceived value, perceived satisfaction, and perceived differentiation on brand trust and brand loyalty within the context of a child development therapy center. The study adopts a quantitative explanatory approach using Structural Equation Modeling–Partial Least Squares (SEM–PLS). A total of 784 respondents who had utilized pediatric therapy services participated in this study. The results indicate that brand trust is the strongest predictor of brand loyalty (β = 0.386; p < 0.001). Perceived differentiation exerts the strongest influence on brand trust (β = 0.399; p < 0.001). Perceived quality significantly affects brand trust but does not have a direct effect on brand loyalty. Meanwhile, perceived satisfaction and perceived value significantly influence both brand trust and brand loyalty. These findings underscore that parental loyalty is shaped by a combination of trust, service differentiation, satisfaction, and perceived value. This study provides important managerial implications for the development of effective strategies in pediatric therapy services.
Faktor Yang Mempengaruhi Niat Investasi Cryptocurrency Ditinjau Dari Unified Theory Of Acceptance Dan Use Of Technology (Utaut): Tinjauan Literatur, Muazila Norisnita, Selvi Permata Groda
Faktor Yang Mempengaruhi Niat Investasi Cryptocurrency Ditinjau Dari Unified Theory Of Acceptance Dan Use Of Technology (Utaut): Tinjauan Literatur, Muazila Norisnita, Selvi Permata Groda
Jurnal Administrasi Bisnis Terapan
This study aims to examine the implementation of the Unified Theory of Acceptance and Use of Technology (UTAUT) in the context of cryptocurrency investment intentions. UTAUT is a modern technology acceptance theory, developed from earlier models of technology adoption, and is commonly used to explore user acceptance of new technologies. In this context, it is applied to cryptocurrency, a relatively new form of investment that relies on technology not previously used in traditional investment instruments such as stocks, commodities, bonds, or mutual funds. UTAUT consists of four key constructs that explain individuals' intention and behavior in adopting a technology: effort …
Literature Review: Crowdfunding And Political Fundraising, Saiful Ahmad, Palupi Lindiasari Samputra
Literature Review: Crowdfunding And Political Fundraising, Saiful Ahmad, Palupi Lindiasari Samputra
Journal of Strategic and Global Studies
Crowdfunding is an effort to raise relatively small amounts of money involving many individuals to support a specific project. Typically, crowdfunding is conducted online through fundraising platforms. The aim of this paper is to identify and analyse the utilisation of crowdfunding in fundraising activities that are related to or have political goals carried out by certain organisations or political groups. The method used in this paper is qualitative in the form of narrative analysis carried out through in-depth reading of several scientific literatures that discuss political fundraising through crowdfunding. The sources of scientific literature collection were obtained through the Google …
How A Stay-At-Home Father Plays A Role In Family Resilience?, Fatimah Fatimah, Eko Daryanto
How A Stay-At-Home Father Plays A Role In Family Resilience?, Fatimah Fatimah, Eko Daryanto
Journal of Strategic and Global Studies
One of the impacts of modernization is the loss of barriers between job and particular gender. This also happens in the family unit, more specifically in the role of husband and wife. The husband's job which is identical to earn money and the wife's job is to manage the household should be able to be done more flexibly according to family conditions. This adaptation process is needed in order to strengthen family resilience. Non-traditional family composition that usually consist of a stay-at-home father and a working mother can be used as a family adaptation strategy. This study uses the results …
Implementation Of Zero Trust Architecture On Local Server Management In Educational Institutions, Joko Purwanto, Safar Dwi Kurniawan
Implementation Of Zero Trust Architecture On Local Server Management In Educational Institutions, Joko Purwanto, Safar Dwi Kurniawan
Journal of Strategic and Global Studies
Educational institutions are facing increasingly complex cyber threats, particularly as they continue to rely on on-premises servers with limited cybersecurity resources. Zero Trust Architecture (ZTA) offers a security model that rejects implicit trust and requires strict verification of each access request. This study aims to examine the applicability of ZTA in managing local servers within educational institutions through a qualitative literature review approach. Relevant literature from 2014 to 2025 was analyzed using thematic synthesis to identify recurring concepts, strategies, and gaps. The results show that ZTA, when integrated with Identity and Access Management (IAM), Security Information and Event Management (SIEM), …
The Satu Wakaf Indonesia Application Development Strategy, Nurul Huda, Nova Rini, Rahma Aini Nur, Ariel Nian Gani, Muhammad Rofi'i, Nur Syamsudin Buchori
The Satu Wakaf Indonesia Application Development Strategy, Nurul Huda, Nova Rini, Rahma Aini Nur, Ariel Nian Gani, Muhammad Rofi'i, Nur Syamsudin Buchori
Journal of Strategic and Global Studies
The Satu Wakaf Indonesia application is a new platform for digital waqf, which necessitates a strategic policy for its development. The needs of strategic policy stand from the current problems that occur in the implementation of the application. The objectives of this study are: (1) the key sub-elements of the Satu Wakaf Indonesia development strategy, and (2) The Satu Wakaf Indonesia development strategy using the ISM approach. The research method used is a qualitative method with the Interpretive Structural Modelling (ISM) approach. The data source for this study is the results of filling out questionnaires by expert informants. The results …
Bibliometric Analysis Of Research On Women’S Labor Force Participation And Household Economics, Muhamad Dupi, Inayat Ullah Baloch
Bibliometric Analysis Of Research On Women’S Labor Force Participation And Household Economics, Muhamad Dupi, Inayat Ullah Baloch
Jurnal Ekonomi Kependudukan dan Keluarga
Studies of women labor participation (WLFP) and household economics have grown in size in the last two decades and more research and policy focus are given to gender equality, labor markets and household welfare. Nevertheless, the available literature is still in pieces by region, theme, and institutional settings and a complete bibliometric review of this area of study is yet to be done. The objective of the proposed study is to trace the world-wide literature on the topic of women participation in the labor force and household economics through the analysis of the patterns of publications, networks of cooperations, and …
Strategi Personal Branding Youtuber Asian Survivor Dalam Membangun Motivasi Donasi: Studi Analisis Konten Video Youtube, Muhammad Sulthon Asykur, Hasyim Asyari
Strategi Personal Branding Youtuber Asian Survivor Dalam Membangun Motivasi Donasi: Studi Analisis Konten Video Youtube, Muhammad Sulthon Asykur, Hasyim Asyari
Jurnal Administrasi Bisnis Terapan
ABSTRACT
Content creators face significant challenges in maintaining audience engagement and social relevance amidst dynamic platform algorithms. This study analyzes YouTuber Asian Survivor's personal branding strategy in building authenticity, engagement, and audience donation motivation using a mixed-methods approach. Quantitative analysis employed t-tests and binary logistic regression on 101 videos, while qualitative analysis was conducted through in-depth interviews and observation. Results indicate that neither vulnerable nor inspiring narrative types significantly differentiate engagement levels; however, videos that successfully raised donations exhibited significantly higher engagement rates. Regression analysis proved that an increase in engagement rate raises donation probability by 2.5 times. Qualitative findings …
Strategic Decision-Making For Greenomina Decarbonization Efforts At Pt Pertamina (Persero), Fransisca Fitriastuti, Yos Sunitiyoso
Strategic Decision-Making For Greenomina Decarbonization Efforts At Pt Pertamina (Persero), Fransisca Fitriastuti, Yos Sunitiyoso
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
This study explores the strategic decision-making process in implementing Greenomina, a digital transformation platform developed by PT Pertamina (Persero), a reputable state-owned energy company in Indonesia, to support decarbonization initiatives through carbon emission tracking and management. The analysis draws upon two frameworks: the Business Model Canvas (BMC) and the Digital Transformation Canvas (DTC). Greenomina primarily targets Scope 3 emissions, or indirect emissions from business travel and activities, by enabling employees to measure, document, and offset their carbon footprints. This study employed a qualitative approach, combining in-depth interviews and document analysis. The findings highlight key components of a successful digital business …
How Public Trust Matters To Future Taxpayer Compliance In Indonesia, Shelvi Shelvi, Tutik Rachmawati
How Public Trust Matters To Future Taxpayer Compliance In Indonesia, Shelvi Shelvi, Tutik Rachmawati
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
This study examines the role of public trust in shaping future taxpayer compliance, a critical factor for achieving the long-term development vision of Indonesia Emas 2045. While trust has been extensively studied in the context of current taxpayers, research on its role among younger generations as future taxpayers in developing economies remains limited. To address this gap, a mixed-methods approach was employed, combining survey data from 420 students with in-depth interviews. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the hypothesis that public trust influences future taxpayer compliance. The results demonstrate that public trust …
Extent Of Adopting New Public Management Strategies In The Nigerian Public Service, Oluwaseyi Isaiah Alamu, Wasiu Abiodun Makinde, Bolanle W. Shiyanbade
Extent Of Adopting New Public Management Strategies In The Nigerian Public Service, Oluwaseyi Isaiah Alamu, Wasiu Abiodun Makinde, Bolanle W. Shiyanbade
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
The Nigerian public service has faced significant challenges in delivering quality services to citizens, which necessitate the adoption of New Public Management (NPM) strategies. New Public Management focused on improving the quality-of-service delivery and public sector performance through a market-oriented approach of performance measurement, decentralization of decision making, performance contracting, and accountability for results, among others. This study examines the extent of adoption of NPM strategies in the Nigerian public service using the selected federal ministries of Nigeria. Survey research design through qualitative and quantitative (mixed method) approaches was used for data collection and analysis. The population of the study …
Introduction To Jbb Volume 33 Number 1, Muhammad Ramaditya
Introduction To Jbb Volume 33 Number 1, Muhammad Ramaditya
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
No abstract provided.
Business Communication Barriers In An Export-Oriented Company: A Case Study Of Pt. Xyz, Sartika Ekadyasa, Arius Krypton
Business Communication Barriers In An Export-Oriented Company: A Case Study Of Pt. Xyz, Sartika Ekadyasa, Arius Krypton
Jurnal Administrasi Bisnis Terapan
This study examines business communication barriers faced by PT. XYZ, an export-oriented company engaged in international business cooperation. Using a qualitative case study approach, data were collected through observation, in-depth interviews, documentation, and literature review. The findings indicate that business communication is influenced by multiple interrelated barriers, including socio-anthro-psychological, technical, and ecological factors, which affect communication effectiveness during coordination, negotiation, and relationship management with foreign business partners. These barriers shape the quality of mutual understanding, trust, and operational efficiency in cross-border interactions. The study highlights the importance of integrated communication strategies that address social, cultural, psychological, technical, and environmental dimensions …
The Role Of Digital Service Development By Bumdes Kuala Dua In Enhancing The Local Economy, Siti Fatimah, Fahmi -. Fahmi, Radityo Kusumo Santoso, Feriska Ajeng Anantri
The Role Of Digital Service Development By Bumdes Kuala Dua In Enhancing The Local Economy, Siti Fatimah, Fahmi -. Fahmi, Radityo Kusumo Santoso, Feriska Ajeng Anantri
Jurnal Vokasi Indonesia
Digital transformation has become an important instrument for strengthening local economies in rural areas, particularly through the role of village economic institutions. Village Owned Enterprises (BUMDes) hold a strategic position in integrating digitalization into business management and community empowerment. This study aims to analyze the role of BUMDes Kuala Dua in the development of digital services as a strategy for enhancing the local economy and to formulate a model for strengthening village-based digital economic institutions. The study employs a qualitative approach using a descriptive analytical method. Data were collected through in-depth interviews, participatory observation, and document analysis involving the management …
Factor And Demand Conditions Shaping Production Effectiveness In Remote Msmes: A Case Study Of Luci Snack In North Kalimantan, Saadiq Alhadi, Hasyim Asyari
Factor And Demand Conditions Shaping Production Effectiveness In Remote Msmes: A Case Study Of Luci Snack In North Kalimantan, Saadiq Alhadi, Hasyim Asyari
Jurnal Vokasi Indonesia
The production effectiveness of agro-industrial MSMEs in remote frontier regions is severely hampered by geographic isolation and lack of basic infrastructure. This study examines the unique case of Luci Snack in North Kalimantan, operating without state electricity or land access. The research aims to analyze how the interaction between Factor Conditions (river logistics and technology) and Demand Conditions influences Production Effectiveness. Employing an embedded single-case study design, data were collected via in-depth interviews with the owner and village officials, participant observation, and documentation, then analyzed using the Miles, Huberman, and Saldaña (2014) interactive model. Findings reveal a paradox: (1) Production …
Collaboration Of Economic Institutions Based On Empowerment Programs To Strengthen Food Security: The Case Of Laying Hens In North Gorontalo, Karin Safitri
Jurnal Administrasi Bisnis Terapan
This study analyzes the role of economic institutional cooperation in strengthening food security through the development of laying hen farming in North Gorontalo Regency. Eggs are positioned as a strategic animal food due to their nutrient density and affordability for households, while also being relevant to the agenda of improving nutritional status through government programs. This study examines how the synergy of village and community institutions (e.g., Village-Owned Enterprises, cooperatives, and livestock groups) with regional livestock empowerment programs (e.g., the 2 Goats 10 Chickens/G2-10 Movement) and the national Free Nutritious Meals (MBG) program can strengthen production capacity, expand the farmer …
The Impact Of Premium Income And Claim Expenses On Property Insurance Underwriting Results, Debrina Vita Ferezagia, Marta Yuniar, Finisha S. Hardanto
The Impact Of Premium Income And Claim Expenses On Property Insurance Underwriting Results, Debrina Vita Ferezagia, Marta Yuniar, Finisha S. Hardanto
Jurnal Administrasi Bisnis Terapan
ABSTRACT
The objective of this study is to examine the influence of premium income and claim expenses on the underwriting outcomes of property insurance. Property insurance is a form of insurance that provides protection for property against potential hazards, including fire, theft, and damage caused by natural catastrophes. The data were analyzed utilizing IBM SPSS Statistics 25. The data indicates that both premium income and claim expenses have a substantial influence on underwriting results. However, it is important to note that only premium income has a substantial influence on underwriting performance, accounting for an effective contribution of 83.3%. The coefficient …
Theoretical And Empirical Analysis Of The New Payroll Tax Scheme: Improving Efficiency And Compliance In Indonesia, Mainita Hidayati, Fitria Arianty
Theoretical And Empirical Analysis Of The New Payroll Tax Scheme: Improving Efficiency And Compliance In Indonesia, Mainita Hidayati, Fitria Arianty
Jurnal Vokasi Indonesia
The potential for tax revenue from Payroll Tax in Indonesia can still be optimized. In December 2023, the government issued Presidential Regulation Number 55 of 2023 and Minister of Finance Regulation Number 168 of 2023 to alter the payroll tax scheme and simplify the calculation procedures of Income Tax Article 21. Additionally, Director General of Taxes Regulation Number PER-2/PJ/2024 was issued to regulate changes in creating withholding evidence and reporting the periodic Income Tax Article 21/26 return. This paper aims to analyze the impact of the new payroll tax scheme on the tax burden for taxpayers, the new reporting scheme's …
Warehouse Operational Administration In The Context Of Increasing The Effectiveness And Efficiency Of The Audio Business Unit Warehouse Of Pt Xyz, Annisa Dwi Novianti, Mohammad Ridha
Warehouse Operational Administration In The Context Of Increasing The Effectiveness And Efficiency Of The Audio Business Unit Warehouse Of Pt Xyz, Annisa Dwi Novianti, Mohammad Ridha
Jurnal Vokasi Indonesia
ABSTRACT
This study analyzes the critical role of warehouse operational administration as a determinant of effectiveness and efficiency within the supply chain, focusing on the Audio Business Unit of PT XYZ. It posits that robust administrative processes are fundamental to optimizing warehouse performance, which in turn supports broader business unit objectives. Using a qualitative case study approach, this research conducted an in-depth investigation from September 1st to October 31st, 2025, employing data triangulation through direct observation, semi-structured interviews, and documents analysis. The findings confirm that the established operational administration system significantly contributes to enhancing warehouse effectiveness measured …
Pabrik Gula Di Tangan Netizen: Pemanfaatan User Generated Content (Ugc) Sebagai Mesin Promosi Film, Muthiah Khansa Basyirah, Khairunnisa Devani Aqtus Permana Putri Putri, Peny Meliaty Hutabarat, Yunita Miftahul Jannah
Pabrik Gula Di Tangan Netizen: Pemanfaatan User Generated Content (Ugc) Sebagai Mesin Promosi Film, Muthiah Khansa Basyirah, Khairunnisa Devani Aqtus Permana Putri Putri, Peny Meliaty Hutabarat, Yunita Miftahul Jannah
Jurnal Sosial Humaniora Terapan
Social media continues to drive growing digital trends in Indonesia, including marketing strategies. TikTok has become one of the social media platforms capable of gaining wider exposure due to its ability to create viral content. In line with the increasing use of TikTok, the phenomenon of User Generated Content (UGC) has emerged. This study aims to examine UGC in the marketing strategy of the film Pabrik Gula (Sugar Factory) to improve effective communication, close relationships with audiences, and creative content production strategies. This study uses User Generated Content (UGC) as the research subject and Pabrik Gula as the object, using …
Digital Influencer Sebagai Faktor Pembentuk Brand Awareness Produk Time Phoria Di Kalangan Generasi Z, Maura Najwa Maitsa, Hudi Santoso, Enden Darjatul Ulya, Rici Tri Harpin Pranata
Digital Influencer Sebagai Faktor Pembentuk Brand Awareness Produk Time Phoria Di Kalangan Generasi Z, Maura Najwa Maitsa, Hudi Santoso, Enden Darjatul Ulya, Rici Tri Harpin Pranata
Jurnal Sosial Humaniora Terapan
Digital influencers play an important role in building brand awareness among Generation Z through digital marketing communication. This study aims to analyze the characteristics of digital influencers, including credibility, expertise, and attractiveness, as factors shaping brand awareness of the beauty product Time Phoria among Generation Z who consume content on the TikTok platform. The study adopts a descriptive quantitative approach using a survey of 100 respondents who met the research criteria. The results show that credibility, expertise, and attractiveness of digital influencers contribute positively and significantly to brand awareness, with credibility identified as the most dominant factor. These findings highlight …
Tinjauan Frasa “Setiap Orang” Dalam Pasal 3 Ayat (1) Peraturan Pemerintah Nomor 56 Tahun 2021 Tentang Pengelolaan Royalti Hak Cipta Lagu Dan/Atau Musik, Fajar Hidayansyah Ilham, Luna Dezeana Ticoalu
Tinjauan Frasa “Setiap Orang” Dalam Pasal 3 Ayat (1) Peraturan Pemerintah Nomor 56 Tahun 2021 Tentang Pengelolaan Royalti Hak Cipta Lagu Dan/Atau Musik, Fajar Hidayansyah Ilham, Luna Dezeana Ticoalu
Jurnal Hukum & Pembangunan
Copyright is one form of legal protection for intellectual works, occupying an important position within the intellectual property law system. The Copyright Law explicitly grants exclusive rights to creators, encompassing both moral rights and economic rights. Economic rights, as stipulated in Article 9 paragraph (1), allow creators to obtain economic benefits from their works, ranging from publication, reproduction, distribution, performance, to communication to the public. This provision shows that creators hold a primary position as legal subjects entitled to protection, while also serving as central actors in the creative industry ecosystem. In practice, the mechanism for copyright protection requires implementing …
The Impact Of Shariah Law, Liquidity And Interest Rate On Sukuk Growth In Malaysia In Short And Long Run: The Ardl Estimation, Dheya Hamood Saif Al-Fakih, Shahsuzan Zakaria, Md Khairu Amin Ismail
The Impact Of Shariah Law, Liquidity And Interest Rate On Sukuk Growth In Malaysia In Short And Long Run: The Ardl Estimation, Dheya Hamood Saif Al-Fakih, Shahsuzan Zakaria, Md Khairu Amin Ismail
The Indonesian Capital Market Review
The issuance of sukuk has been steadily increasing over time, underscoring its growing significance and the need for further scholarly examination. As a global leader in the Islamic finance industry and a prominent issuer of sukuk, Malaysia serves as a critical case study for understanding this phenomenon. It is essential to investigate various factors and their impact on the growth of sukuk. The study analyzes the relationship between sukuk growth and factors such as interest rate, liquidity (M1), and Shariah law using monthly data from April 2011 to December 2020 obtained from Thomson Reuters Eikon. The study employs the ARDL …
Awareness And Decision-Making In Cryptocurrency Investment Among Students In Guwahati: A Comprehensive Study, Rituparna Roy Dr, Anupam Chanda Dr, Bidangsha Basumatary
Awareness And Decision-Making In Cryptocurrency Investment Among Students In Guwahati: A Comprehensive Study, Rituparna Roy Dr, Anupam Chanda Dr, Bidangsha Basumatary
The Indonesian Capital Market Review
This study investigates the awareness and decision-making processes related to cryptocurrency investment among students in Guwahati, Assam. Cryptocurrency, a form of digital money designed for online transactions without government or bank oversight, has initiated significant shifts in the global financial sector. The decentralization of cryptocurrencies offers transparency, security, and efficiency, challenging traditional financial systems. Despite the growing global interest in cryptocurrencies, their adoption faces barriers such as limited technological expertise, regulatory uncertainty, and security concerns. These issues are particularly pronounced among students, a demographic increasingly interested in digital currencies but often lacking foundational financial knowledge. The research aims to fill …
Green Credit, Climate Risk, And Credit Risk In The Indonesian Banking Industry, Titi Dewi Warninda, Shelby Devianty Widodo
Green Credit, Climate Risk, And Credit Risk In The Indonesian Banking Industry, Titi Dewi Warninda, Shelby Devianty Widodo
The Indonesian Capital Market Review
As the largest archipelagic country, Indonesia's industries and regions are particularly vulnerable to the impacts of climate change. This research examines the effects of green credit policy and climate risk, specifically sea level rise and precipitation, on bank credit risk. Using data from 2019 to 2023 and system GMM, the research results show that the higher the sea level rise and precipitation, the higher the credit risk. The findings of this research also indicate that a higher proportion of green credit lowers bank credit risk, and bank inefficiency strengthens the impact of green credit on credit risk. The results of …
Stock Market Reactions To Interest Rate Changes: Evidence From Emerging Markets, Binali Selman Eren
Stock Market Reactions To Interest Rate Changes: Evidence From Emerging Markets, Binali Selman Eren
The Indonesian Capital Market Review
This study investigates the impact of interest rate decisions made by national central banks, including the Federal Reserve (Fed), and the European Central Bank (ECB), on the stock markets of emerging economies. It analyzed stock market reactions to interest rate hikes and cuts through the use of an event study approach. The findings provided evidence of heterogeneous effects of interest rate decisions by national central banks, the Fed, and the ECB on stock markets in emerging economies. Specifically, the results indicated that, in most emerging economies, stock markets reacted negatively to interest rate hikes and positively to cuts by national …
Identifying Risk-Free Asset Proxies In Companies Listed On The Indonesia Stock Exchange From 2017 To 2023 Using The Zero-Beta Capital Asset Pricing Model, Fajri Alan Ghazali Mr., Lenny Suardi Mrs.
Identifying Risk-Free Asset Proxies In Companies Listed On The Indonesia Stock Exchange From 2017 To 2023 Using The Zero-Beta Capital Asset Pricing Model, Fajri Alan Ghazali Mr., Lenny Suardi Mrs.
The Indonesian Capital Market Review
This study evaluates Bank Indonesia Certificates (SBI), IndONIA, and gold as zero-beta proxies for Indonesian equities. Using daily returns for 213 firms listed on the Indonesia Stock Exchange (2017–2023) and the Jakarta Composite Index as the market return, we estimate firm-level zero-beta CAPMs and compute Wald statistics test to identify the appropriate risk- free asset proxy for each individual company; and firm-level outcomes are then aggregated under a Bernoulli/Binomial criterion with a 95% threshold. Empirical results show that gold satisfies the zero-beta condition for 207 of 213 firms (97.18%), whereas SBI and IndONIA satisfy it for five (2.35%) and six …
Escaping The Crash? The Protective Power Of Liquidity In The Pakistan Stock Market, Sana Saleem, Muhammad Usman, Amna Rafique
Escaping The Crash? The Protective Power Of Liquidity In The Pakistan Stock Market, Sana Saleem, Muhammad Usman, Amna Rafique
The Indonesian Capital Market Review
This study investigates the effect of stock liquidity on the risk of stock price crashes, taking sample of non-financial firms listed on the Pakistan Stock Exchange, from 2009 to 2024. A two-step system GMM estimation is applied to test the hypotheses. The results reveal that greater stock liquidity significantly reduces crash risk, whereas illiquidity amplifies it. Two underlying channels explain this relationship; first, liquidity strengthens block holders’ capacity to intervene, discouraging managerial tendencies to withhold adverse information, second, liquidity enhances price informativeness, limiting managerial discretion to manipulate prices through delayed disclosure of bad news. The findings imply that liquid stocks …
Relationships With Tax Authorities As A Determinant Of Tax Consultant Performance In Indonesia, Riana Sitawati, Oei Kezia Christina
Relationships With Tax Authorities As A Determinant Of Tax Consultant Performance In Indonesia, Riana Sitawati, Oei Kezia Christina
Jurnal Akuntansi dan Keuangan Indonesia
Background: Tax consultants are central to supporting taxpayer compliance in Indonesia. While technical competence is essential, their performance also depends on constructive engagement with tax authorities, an aspect rarely examined in the Indonesian context. Methods: This study employed a quantitative survey of 158 licensed tax consultants in Indonesia. Data were analyzed using Structural Equation Modeling (SEM-PLS) to test the direct and mediating effects of technical skills and relationships with tax authorities on job performance. Findings: The results indicate that technical skills significantly improve both relationships with tax authorities and perceived job performance. Furthermore, relationships with tax authorities mediate the effect …
Full Call Auction And Market Liquidity: Lessons From Idx, Columbanus Teto, Zaäfri Ananto Husodo
Full Call Auction And Market Liquidity: Lessons From Idx, Columbanus Teto, Zaäfri Ananto Husodo
Jurnal Akuntansi dan Keuangan Indonesia
Background: This study investigates the impact of the Full Call Auction mechanism implemented by the Indonesia Stock Exchange in 2024 on stocks listed under the Special Monitoring Board. The research aims to evaluate how the FCA affects market liquidity, particularly bid-ask spreads and trading volume, within the financial sector stocks. Methods: Employing a heterogeneous Difference-in-Differences approach, the analysis compares stock-level liquidity indicators before and after the FCA implementation. Findings: While overall treatment effects appear statistically insignificant, subgroup analysis reveals that stocks with longer exposure to the FCA exhibit significantly wider bid-ask spread and persistent reductions in trading volume. These findings …