Business Commons^™

From Virtual To Reality: The Influence Of Digital Engagement And Memorable Experiences On Tourist Revisit Intentions, Tz-Li Wang, Muhammad Azizurrohman

ASEAN Marketing Journal

Research Aims: This study investigates the role of Digital Engagement in mediating the relationship between Marketing Mix, Destination Image, and Revisit Intentions in the tourism industry. It also examines how Technology Adoption and Memorable Tourism Experiences moderate this relationship, providing a deeper understanding of the factors that enhance tourist loyalty in a digitally driven travel environment.

Design/Methodology/Approach: A quantitative research design using Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied to analyze survey data collected from international tourists who visited Taiwan. The study assessed the direct, indirect, and moderating effects of key tourism variables using reliability and validity tests, …

Pengaruh Religiusitas Terhadap Intensi Boikot Mahasiswa Ui Untuk Produk Terafiliasi Israel, Muhammad Haiqal Fauzi, Rifkanissa Azzahra, Raditya Akhdan Nirwasita, Muhammad Izzan

Jurnal Manajemen dan Usahawan Indonesia

This study aims to analyze the factors influencing students at Universitas Indonesia (UI) in participating in the boycott movement against products affiliated with Israel. Data were collected through an online survey of 408 UI students from the 2021–2024 cohorts. The sample was selected using the purposive sampling method. Analysis using Covariance-Based Structural Equation Modeling (CB-SEM) demonstrates that anger, empathy, and subjective norms have a positive and significant impact on boycott intentions, while religiosity is not significant. Economic threats are found to increase anger, which in turn drives boycott intentions. These findings emphasize that emotional factors and social pressure play a …

Do Intangible Assets Impact Financial Statement Comparability? A Case Study Of Washington State Hospitals, Andrew Brajcich, Dan Friesner, Matthew Q. Mcpherson

The North American Accounting Studies

Firms are becoming increasingly reliant on intangible assets to create value and differentiate themselves from their peers. Intangible assets are typically reported in the balance sheet using general categories such as “goodwill” or “other intangible assets.” Intangible assets are often unique in their attributes and productive lifespans, which makes them challenging to accurately and precisely record in accounting statements. While the assets themselves provide unique value creation opportunities, it is unclear whether specific intangible assets impact assessments of financial statement comparability. This study investigates whether the existence of various types of intangible assets leads to differences in financial statement comparability …

Balancing Governance And Tradition: Navigating Political, Social, Economic, And Cultural Dynamics In Indonesian Village-Owned Enterprises, Desti Fitriani, Elvia R. Shauki, Mohammad Istiaq Azim

ASEAN Journal of Community Engagement

This study examines the complex governance dynamics affecting Indonesian Badan Usaha Milik Desa (BUMDes) [village-owned enterprises], focusing on political, social, economic, and cultural pressures. Using a qualitative multi-case approach, including focus group discussions with 65 participants from West Java and West Nusa Tenggara, Indonesia, the study identified significant challenges: political interference, limited community engagement, economic dependence on government funds, and cultural norms that constrain BUMDes operations. Village elites frequently influence governance, limited capital access, and ingrained cultural values hinder transparency and open dialogue. To address these challenges, this study recommends a comprehensive approach comprising four key strategies: enhancing the institutional …

Literacy Story Mapping: Empowering Bogoran Hamlet In Indonesia Through Among E3cho Program, Luky Tiasari, Shanta Rezkita, Vita Tri Wahyuni, Deyas Fito Nurochman, Annisa Hapsari, Dwi Setiawan

ASEAN Journal of Community Engagement

This paper outlines the implementation of Among Education, Environment, Economic, Culture, Healthy, and Outcome (Among E³CHO), a community engagement program in Bogoran Hamlet in Trirenggo Region of Bantul Regency, Yogyakarta, Indonesia. Among E³CHO initiative consists of multiple education, environment, economic, culture, and health engagement sessions aimed at generating a literacy story map, Peta Cerita Berliterasi, as an integrated outcome of community capacities. The program development followed community-based research methodologies, starting with the identification of challenges facing by the community using comprehensive questionnaires, followed by multiple community engagement programs. In the program, the health …

The Strategy Of Taman Mini Indonesia Indah As An Educational Cultural Tourism Destination For Generation Z Students, Yoga Akbar Bramantya

Journal of Indonesian Tourism and Policy Studies

The Merdeka Belajar Program is a new policy of the Ministry of Education and Culture of the Republic of Indonesia that provides students with the freedom to learn, pays attention to their natural talents, and gives teachers and students the freedom to innovate. This program is designed based on the needs and desires of students, and utilizes educational tourism objects as a means of learning. Taman Mini Indonesia Indah (TMII) is one of the educational tourism destinations that is suitable for learning about Indonesian culture and diversity through detailed miniatures. TMII displays miniature traditional houses from various provinces with the …

Decoding The Dynamics In Financial Fraud, Triana Eva Adiningsih

Jurnal Akuntansi dan Keuangan Indonesia

This empirical study examines fraud for the entire period and then compares it with the latest trends in the five years. This study utilizes extensive data sets to analyze specific aspects of fraud, including causes, types, solutions, and real-world cases. This study conducted a systematic literature review of relevant literature by taking data from Scopus-indexed journals. Vosviewer was used to identify events, and spreadsheet file information was grouped manually. Interestingly, the cheating types of ‘five-year statistics’ and ‘all-time statistics’ show slightly different frequencies. The main research topics focus on money laundering and financial crimes. To explore this further, this report …

The Role Of Interactive Control Systems In Strengthening Esg Practices And Investment Efficiency: Mcs-Loc Insights, Idrianita Anis, Regina Jansen Arsjah, Hartini Hartini

Jurnal Akuntansi dan Keuangan Indonesia

This research aims to develop an Environmental, Social, and Governance (ESG) practices model and index based on sustainable finance regulation from a Management Control System Four Levers of Control (MCS-LoC) perspective. The ESG index was developed by utilizing content analysis of information disclosure in annual and sustainability reports of ten non-financial industry sectors listed in the Indonesia Stock Exchange from 2015 to 2022 (640 observations). Subsequently, the effect of the ESG Index on Investment Efficiency (IE) was tested with the moderating role of Interactive Control (INTR). The results indicate that companies are in the second stage of the sustainable business …

Cfo-Ceo Informal Ties, Business Strategy, And Tax Aggressiveness, Hilmi Khuluqy, Siti Maisaroh, Alfa Rahmiati, Heru Tjaraka

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to provide empirical evidence on the impact of the informal relationship between the CFO and CEO on tax aggressiveness, and the moderating role of business strategy in this relationship. The data used in this study is sourced from companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The informal relationship between the CFO and CEO is measured through social ties and CFO co-option, while tax aggressiveness is measured by book-tax differences. This study also explores how business strategies, categorized as prospector or defender, moderate this relationship. The results indicate that CFO-CEO social ties …

The Role Of Cost Of Capital In The Link Between Esg Reporting And Firm Performance, Emmanuel Dwomor, Emmanuel Mensah

Jurnal Akuntansi dan Keuangan Indonesia

The attention surrounding Environmental, Social, and Governance (ESG) factors within the corporate realm has grown significantly, as evidence mounts regarding their influence on firm performance. This research explores the connection between ESG reporting and firm performance from emerging economies’ perspective, with the cost of capital acting as a mediator to enhance our understanding of how capital providers perceive the risk profile of ESG-compliant firms and thereby reward them through a reduction in the costs they demand on their invested capital. The study sourced annual reports data on a sample of 146 emerging market firms across 59 industries spanning 2019 to …

Behavioral Accounting As A Catalyst In The Organizational Transformation Process Toward Sustainability, Ni Wayan Yellow Prinsis Dayani, I Gusti Ayu Nyoman Budiasih

Jurnal Akuntansi dan Keuangan Indonesia

This research investigates the role of behavioral accounting as a catalyst in the organizational transformation process towards sustainability using phenomenological methods. The study aims to explore how behavioral accounting identifies individual behavioral factors, designs efficient sustainability systems, and enhances organizational commitment to sustainable practices. The research employs observation, secondary data analysis, and semi-structured interviews with organizational internal team, analyzed through Interpretative Phenomenological Analysis (IPA). Findings indicate that behavioral accounting contributes to organizational sustainability by enhancing transparency in accounting information, thereby minimizing the risk of fund misuse and ensuring efficient resource allocation. This research supports behavioral accounting as pivotal in shaping …

Harnessing Natural Medicine As A Resource For Socioeconomic Development, Eneojo Ogu, Martins Emeje, Munira Abdullahi

Journal of Bioresource Management

Natural medicine is currently gaining global acceptance among the developed and developing countries of the world due to its low toxicity, high efficacy and cost effectiveness. Developed countries are devising medicinal systems that require the use of medicinal plant products and resources. Thus, a marked increase in world demand for medicinal plant resources has emerged in the recent years and that has provided a great opportunity for medicinal plants exporting nations to expand their economy shares in this sector. Despite the Nigeria immense socio-economic promise, the country is in critical need following the fact that the multidimensional poverty rate is …

Fraud Mitigation By Embodying Maqashid Sharia Values And Islamic Work Ethics, Farah Nurani Qorny, Sugiyarti Fatma Laela, Ahmad Levi Fachrul Avivy

Jurnal Akuntansi dan Keuangan Indonesia

This research examines how the fraud square influences fraud, and investigates whether implementing tahdzib al-fard (educating individuals), part of Maqashid Sharia values, and Islamic Work Ethics (IWE), can reduce employee involvement in fraud. The study uses a quantitative approach with questionnaires for data collection, with 257 civil servants in Banten Province agencies, Indonesia, as study samples. The data were further tested using partial least squares structural equation modeling. The study reveals that pressure, opportunity and rationalization have a positive relationship with fraud, while integrity has no impact on fraud deterrence. Tahdzib al-fard significantly influences employee perceptions and attitudes towards dealing …

Determining The De-Dieselisation Priorities Of Distributed Diesel Generators In An Electricity Company, Kresna Nurdianto, Ratih Dyah Kusumastuti

Journal of Environmental Science and Sustainable Development

The Indonesian Electricity Company (PLN) is one of the main players in the energy transition in Indonesia, and the company plans to achieve net zero emissions by 2060. One way to do this is by implementing the de-dieselisation program, i.e. reducing the use of diesel power plants (PLTD) with new energy and renewable power plants. The Indonesian electricity supply business plan (RUPTL) 2021-2030 targets the reduction of electricity supply from PLTD by 87% by 2030. The program requires a method to determine the order of priorities of PLTDs to be de-dieselised. This research uses multicriteria decision making, namely, analytical hierarchy …

Adopting Association Rule Learning For Detecting And Ranking Influential Users On Hashtags, Layal Abu Daher, Islam Elkabani, Rashed Zantout

BAU Journal - Science and Technology

Social Media platforms are networks of relationships in which users are considered as nodes in a graph and relationships between users are considered edges. These graphs symbolize online groups or communities. It has been a challenge for researchers to study the evolution of such communities due to their rapid and dynamic development. The contribution of our work is twofold: (i) studying the effectiveness of a set of Direct and Indirect Influence Measures that identify the factors that urges users to participate in certain communities; (ii) proposing an Association Rule Mining technique to identify influential users on a dataset of a …

Designed For Limb Loss: An Artificial Intelligence-Based Bionic Prosthetic Arm Transition From Simulation To Reality, Amira J. Zaylaa Dr., Imane Haidar, Ziad Doughan, Mohammad Moumnieh, Hamza Mrad, Ali M. Haidar

BAU Journal - Science and Technology

Limb or organ loss of human remains challenging especially in the world of incessant reliance on touch-based screens and tasks. Thereby, patients can barely withstand and cope with the augmenting restrictions that they encounter due to this loss. Modern means and technologies, such as advanced and artificial parts reduced restrictions on patients with disabilities or a lost limb or organ. Hand prostheses, for instance, provided a powerful tool for improving the functional capabilities of human limbs, thereby improving the quality of life of the user. However, patients using prosthetic arms are still encountering numerous problems, such as, suffering from intact …

The 40th Annual Tei - Sjsu High Tech Tax Institute Conference On November 4-5, 2024: The Latest And Greatest In Equity Compensation, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.

The 40th Annual Tei-Sjsu High Tech Tax Institute Conference On Nov. 4-5, 2024: R&D In Uncertain Tax Times, Jing Luo

The Contemporary Tax Journal

No abstract provided.

The 40th Tei-Sjsu High Tech Tax Institute Conference On Nov 4-5, 2024: Ip Development In Other Countries, Junli Zhang

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal’S Interview With Benjamin R. Shreck, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.

Analysis Of H.R. 7458 - 118th Congress Made In The U.S.A. Act., Jung-Hee Kwon, Jinjin Yang

The Contemporary Tax Journal

No abstract provided.

Scoring Points With Purpose: The Interplay Of Passion At Work And Corporate Social Responsibility In Sports Organizations, Christos Anagnostopoulos

Journal of Applied Sport Management

This article explores the dynamic relationship between passion at work and corporate social responsibility (CSR) within sports organizations, highlighting how CSR initiatives can actively nurture and enhance employees’ passion for their careers in this sector. Drawing on 15 years of research in this area, I reference two relevant theoretical approaches that provide a solid foundation for my arguments. Through this discussion, I advocate for a strategic alignment of employee passion and CSR, illustrating how such integration can positively influence both organizational culture and community engagement. Ultimately, this article calls for a deeper understanding of how passionate employees, empowered by meaningful …

Fbar Penalty Is Not Extinguished At Death: Hendler, No. 23 Civ. 3280 (Deh) (Sd Ny, 2024), Shuang Zhang

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal Volume 13, No. 2 – Winter 2024

The Contemporary Tax Journal

No abstract provided.

The 40th Annual Tei-Sjsu High Tech Tax Institute Conference On Nov. 4-5, 2024: Ai In The Corporate Tax Department - Let’S See It!, Raymond Clark

The Contemporary Tax Journal

No abstract provided.

The 40th Annual Tei-Sjsu High Tech Tax Institute Conference On Nov 4-5, 2024: The Future Of The Corporate Tax Department, Cynthia Flores

The Contemporary Tax Journal

No abstract provided.

How Halal Certification And Islamic Ethics Tackle Greenwashing: New Solutions For A Sustainable Economy, Muhammad Afif Ryan Pratama

Journal Of Middle East and Islamic Studies

This research explores the role of halal certification and Islamic ethics in addressing greenwashing within the financial sector. Greenwashing, the practice of exaggerating environmental responsibility, undermines genuine sustainability efforts and trust among consumers and investors. Islamic finance, based on principles of transparency, social justice, and ethical business practices, provides a robust framework to counter such deceptive practices. The study proposes expanding halal certification to incorporate environmental standards, ensuring that companies demonstrate both ethical and sustainable practices. This integrated approach offers a unique solution to combat greenwashing and aligns with broader sustainability goals. By including sustainability in halal certification, the credibility …

Scheme For The Development Of Sharia-Compliant Financial Inclusion For Farmers On Dryland Area Through The Optimization Of Biological Assets, Kartika Nur Rakhman, Nur Fatwa

Journal Of Middle East and Islamic Studies

Farmers in the Gunungkidul Regency are mostly categorized as impoverished. Resource constraints make it challenging for them to progress. One of the problems they face is the lack of capital for their businesses and daily needs. To meet these needs, they often resort to borrowing from loan sharks. This occurs partly due to the absence of assets they can use to access financing from Sharia-compliant financial institutions. This research aimed to assess the feasibility of biological assets, particularly teak trees (Tectona grandis), to be accepted as collateral in Sharia-compliant financing. Additionally, this study aimed to provide an alternative …

Efisiensi Biaya Dalam Perawatan Stroke Non-Hemoragik: Studi Kasus Di Rumah Sakit Islam Sunan Kudus, Chusnul Mubarok, Chriswardani Suryawati, Puji Harto

Jurnal Ekonomi Kesehatan Indonesia

Stroke is one of the leading causes of morbidity and mortality globally, with over 12 million new cases each year. In Indonesia, the prevalence of stroke increased from 8.3% in 2007 to 12.1% in 2013, with the age group of 55-64 years recording the highest prevalence. This study aims to analyse the actual costs of non-hemorrhagic stroke care for patients under the National Health Insurance (JKN) at the Islamic Hospital of Sunan Kudus using the Activity-Based Costing (ABC) method. A descriptive quantitative method was applied, collecting data from hospitalised non-hemorrhagic stroke patients during 2023. The results showed a discrepancy between …

Refereed Research: A Sufficientarian Approach To Consumption Ethics In The Face Of Climate Change, Srinivas Venugopal, Ronika Chakrabarti

Subsistence Marketplaces

In this paper, we adopt a sufficientarian ethics approach to study the concern of consumption inadequacy engendered by climate change in subsistence communities. The sufficientarian approach to consumption ethics dictates that in the face of climate change, priority should be afforded to establishing and maintaining consumption adequacy in low-income settings. We elaborate on the basic principles underlying sufficientarian ethics and compare it to alternative approaches such as utilitarian ethics and prioritarian ethics. Subsequently, we turn our attention toward specifying how poverty and the deleterious impact of climate change combine to render subsistence communities more vulnerable to consumption inadequacies as compared …