Business Commons^™

Editor's Forward - Volume 2, Issue 1 - 2019, Carol Jessup

The North American Accounting Studies

No abstract provided.

Intervening Effects Of The Personality Dimension Agreeableness On Negotiation Strategy Selection In Budget Negotiations, Justin Stearns

The North American Accounting Studies

This paper presents results of an experiment testing how the personality dimension agreeableness interacts with different organizational factors to affect the strategy chosen when entering a budget negotiation. Prior budget research suggests firms invite subordinates into budget negotiations primarily to elicit private information from subordinate managers. However, criticism of traditional budgeting processes suggests subordinates will act strategically in such negotiations, limiting the effectiveness of inviting managers into budget negotiations. This study hypothesizes the factors most criticized, including budget targets in performance evaluation, will interact with certain organizational factors, connectedness of organizational units, and an individual personality dimension to significantly affect …

Who Decides What Is Publishable? Empirical Study On The Influence Of A Journal’S Editorial Board On The Observed Paradigm Shift In Us Academic Accounting Research, Khalid R. Al-Adeem

The North American Accounting Studies

As the accounting publishing market is considered inefficient, changes in accounting research agendas may be associated with factors other than randomness. As such, editorial board members publishing in accounting journals may contribute to the enquiry revolution in accounting. As a result, the line of research before the changes may no longer be perceived as popular once the accounting academic community adopts a new paradigm. A researcher aiming to publish in leading accounting journals controlled by the promoters of this new dogma should be aware what ideas are deemed “interesting” under the predominant paradigm. In this vein, this study finds that …

Analisis Beban Kerja Dengan Metode Time And Emotion Study Di Unit Sekretariat Rumah Sakit X, Nur Fadilah Dewi, Dwi Yulisty Cahya Hidayat

Jurnal Administrasi Bisnis Terapan (JABT)

The mismatch between workload and number of secretarial staff is a problem that needs to be examined. This research aims to determine the workforce needs of the workload of employees in the X Hospital secretariat unit with the time and motion study method. Methodology: the study was conducted by cross sectional observational activity of the activities and workload of the secretariat personnel (three people) using the time and motion study method, observations were made on three activities namely productive, unproductive and personal activities. Form / check list and stopwatch are used to calculate the time needed for each activity, and …

Cohesiveness Dan Peran Literasi Keuangan Dalam Meningkatkan Competitive Advantages Bumdes Merealisasikan Produk Unggulan Wisata Situ Cisanti, Deni Danial Kesa

Jurnal Administrasi Bisnis Terapan (JABT)

This paper discusses the ability of Village-Owned Enterprises (Bumdes) to use financial literacy instruments operating in Situ Cisanti. According to research findings Bumdes financial literacy increases with financial training, where the training trains management in making strategic decisions. The level of financial literacy or financial literacy of the stakeholders participating in this study is higher, and the tendency of participation rates is quite high when it is associated with investment and a sense of concern in actively advancing Village Owned Enterprises (cohesiveness). Communication and information barriers between organisations and the production department support the formation of superior products derived from …

Diffusing New Media As Know-How Digital Communication In Troubleshoot Maintenance Of Pico Hydro Technology In Bengkulu, Indonesia, Naldo Naldo, Hardika Widi Satria, Dendy Adanta Departement Of Mechanical Engineering, Faculty Of Engineering, Universitas Indonesia, Warjito Warjito

Jurnal Administrasi Bisnis Terapan (JABT)

Communication has an important role for spreading messages and ideas through various mediums. This research explains the important role of new media in community engagement activities and the dissemination of new information, innovations and technologies that have been done in 2017, especially for the graphic design via the internet on Pico Hydro's information technology in Batu Roto village, Bengkulu province, Indonesia. Community involvement itself is based on a special multidisciplinary perspective of communication and engineering. Pico Hydro is commonly used worldwide to generate electricity in rural areas, making it very useful for rural electrification. We conduct research to meet the …

Program Arsip Vital Sebagai Langkah Antisipasi Bencana Bagi Organisasi, Dyah Safitri

Jurnal Administrasi Bisnis Terapan (JABT)

The purpose of this article is to review the implementation of ANRI Regulation No. 49 of 2015 concerning the Vital Archive Program Guidelines. Use qualitative models and case studies by comparing the application of vital archive programs with state and other regulatory bodies such as the United Nations. It was found that there was no significant difference in the rules of the vital archive program only for access to vital archives. It was categorized that people were entitled to access vital archives, especially after a disaster. The practical purpose of this article is to show that a vital archive program …

Tinjauan Waktu Penyediaan Berkas Rekam Medik Rawat Jalan Rumah Sakit X Di Tangerang Selatan, Supriadi Supriadi, Dian Putri Damayanti

Jurnal Administrasi Bisnis Terapan (JABT)

This study looked at the description of the time of the provision of medical records and the factors that cause delays in provision at X Hospital South Tangerang.This research is descriptive with a qualitative approach. The data used were 242 outpatient medical records which were measured at the time they were provided. The file was obtained for 6 days, starting Monday-Saturday from 09.30-12.00. Data is grouped into provision time groups ≤ 10 minutes and provision time groups >10 minutes. Then an in-depth interview with the head of the Medical Record Installation to get an overview of the causes of the …

Analisis Pemangku Kepentingan (Stakeholder) Pada Unit Hubungan Masyarakat (Humas) Dan Kesekretariatan Pt Semen Padang, Sherly Dwi Fedora, Risca Fleureta Hudiyono

Jurnal Administrasi Bisnis Terapan (JABT)

This research aims to analyze stakeholders mapping of PT Semen Padang, related to financial assistance (sponsorship) event. Stakeholders data obtained from interviewing staff of Public Relation and Secretary Unit. Data then classified into stakeholder matrix based on their power and interest to the company. Interview result shows that PT Semen Padang has provided lots of financial assistance to its stakeholders who submit the proposal through Public Relation and Secretary Unit. Unfortunately, the company still doesn’t have stakeholder map as a basis for consideration of granting this financial assistance. However, based on the mapping/grouping result of company’s stakeholders, we find that …

Aspek Pajak Pertambahan Nilai Pada Biro Perjalanan Wisata (Studi Kasus Pt V), Elsie Sylviana Kasim, Fildza Virginia

Jurnal Administrasi Bisnis Terapan (JABT)

This study discusses the aspects of Value Added Tax on travel bureau (case study of PT V). Data collection techniques used in this study is literature studies (Library Research) and field studies (Field Research). The results of research and analysis can be concluded as follows The amount of tax base for submission which includes brokerage and/or agency services is replacement, amounting to 100% of the total cost. The amount of tax base of services that do not include brokerage services and/or agency using other values as the basis for the tax is 10%. Obstacles is the limitation of insight and …

Kualitas Pelayanan Dalam Pengelolaan Surat Pd Pasar Jaya, Mohammad Ridha1, Desideria Eka Istiqomah

Jurnal Administrasi Bisnis Terapan (JABT)

The Government of the Republic of Indonesia has established several business units in the form of State-Owned Enterprises (BUMN) and Regional-Owned Enterprises (BUMD). The management of BUMN and BUMD is the government's effort to directly control the business sectors which are very influential on the economy. To develop BUMN and BUMD, the government continuously conducts revitalization of business entity management, including in the administration sector. Good administration management is the key to success of BUMN and BUMD in order to become an institution that is able to develop. PD Pasar Jaya is one of the DKI Jakarta Province Regional-Owned Enterprises …

Deciding When And How To Impair Goodwill: The Case Of Enervate Inc., Jason Porter, Jane M. Weiss, Philip Church

The North American Accounting Studies

Constituents to the accounting profession recommend that educators teach critical thinking skills, thus improving accounting graduates’ abilities to achieve long-term career success. Students in upper division accounting courses possess the basic understanding of accounting principles and are provided new content requiring analysis and evaluation, which makes these courses a good setting for motivating students to develop critical thinking skills. This paper discusses an exercise for upper division accounting courses that provide students the opportunity to examine the challenging concept of goodwill impairment for a parent company with three separate subsidiaries. The suggested exercise requires students to research, properly cite, and …

Factors Behind Dissuasion To Green Products Among Young Consumers: A Qualitative Study, Anitha Acharya Dr.

The Qualitative Report

The current estimated market share for green consumption is less than five percent worldwide, therefore it is very important to understand the factors that stimulate non green consumption among young consumers since this can promote environmental thinking at an early age and also to increase the demand for green products. In these circumstances, emerging countries like India have contributed very less to the consumption of green products and environmental effects. India is among the fastest growing economies in the world. With the increase in population as well as in disposable income, India is expected to see a growth in green …

Smart Factories, Dumb Policy? Managing Cybersecurity And Data Privacy Risks In The Industrial Internet Of Things, Scott J. Shackelford

Minnesota Journal of Law, Science & Technology

No abstract provided.

Authenticity In Discursive Practices Of The Online Market For Second-Hand Luxury Clothing, Ronan L. Zampier, Rita De Cássia P. Farias, Marcelo R. Pinto

The Qualitative Report

Authenticity is a particularly sensitive and salient issue in the online market for second-hand luxury clothing, and it is still little explored in the field of consumption studies. In this study we sought to analyze how authenticity is represented in discursive practices of the Brazilian online market for second-hand luxury clothing. The corpus of the work consisted of data collected through interviews in five stores of the Brazilian online market of luxury second-hand clothing. The data were analyzed using the Critical Discourse Analysis (CDA), proposed by Fairclough (1992), articulated to the sociocultural perspective of consumption. From the discursive categories Subject, …

Implementing Ethics Into Artificial Intelligence: A Contribution, From A Legal Perspective, To The Development Of An Ai Governance Regime, Axel Walz, Kay Firth-Butterfield

Duke Law & Technology Review

The increasing use of AI and autonomous systems will have revolutionary impacts on society. Despite many benefits, AI and autonomous systems involve considerable risks that need to be managed. Minimizing these risks will emphasize the respective benefits while at the same time protecting the ethical values defined by fundamental rights and basic constitutional principles, thereby preserving a human centric society. This Article advocates for the need to conduct in-depth risk-benefit-assessments with regard to the use of AI and autonomous systems. This Article points out major concerns in relation to AI and autonomous systems such as likely job losses, causation of …

Leadership In The Sixth Mass Extinction, Elizabeth Gingerich

The Journal of Values-Based Leadership

No abstract provided.

Book Review: Reinventing The Organization: How Companies Can Deliver Radically Greater Value In Fast-Changing Markets, M. S. Rao

The Journal of Values-Based Leadership

No abstract provided.

Education Meant Risking Her Life: A Young Girl's Deadly Struggle To Learn, Emilio F. Iodice

The Journal of Values-Based Leadership

Let us remember: One book, one pen, one child, and one teacher can change the world.

I speak not for myself but for those without voice... those who have fought for their rights... their right to live in peace, their right to be treated with dignity, their right to equality of opportunity, their right to be educated.

I don't want to be remembered as the girl who was shot. I want to be remembered as the girl who stood up.

I think of it often and imagine the scene clearly. Even if they come to kill me, I will tell …

The Impact Of #Metoo: A Review Of Leaders With Supervisor Power On Employee Motivation, Mary Kovach

The Journal of Values-Based Leadership

This manuscript intends to advance existing research, specifically, in gender dissimilar supervisor-employee workplace dyads by integrating #MeToo with our existing knowledge concerning supervisor power and employee motivation. With the #MeToo movement re-energized in 2017, power in leadership positions was redefined. As a result, power held by a supervisor is likely to influence outcomes based on gender and the employees’ source of motivation. Supervisors who believed they were successful through influence were more likely to exhibit power to achieve success. However, employees’ source of the motivation was a moderating factor in those outcomes. Meaning, outcomes were dependent on the type of …

Cultures Of Servant Leadership And Their Impact, Robert Giambatista, Robert Mckeage, Jeremy Brees

The Journal of Values-Based Leadership

Servant Leadership has primarily been studied at the level of individual leaders and their impact, yet Greenleaf, who first formally proposed the idea in 1970, also considered the construct as an important institutional element. Further, because it is values-based, and culture is the organizational mechanism for developing and transmitting shared values, an organizational lens for studying servant leadership is also needed. The current study of three firms examines organizational differences in servant leadership. We found organizational differences in levels of servant leadership, suggesting a cultural explanation. We also found that individual (i.e., supervisor) and organizational (i.e., cultural) servant leadership have …

Profound Leadership: An Integrative Literature Review, Heidi Scott, Davin J. Carr-Chellman, Leslie Hammes

The Journal of Values-Based Leadership

This integrative literature review develops the concept of profound leadership. Using Torraco’s (2005, 2016) framework for integrative literature reviews as a foundation, the purpose of this study is threefold: (a) to review existing leadership theories fitting the profound learning framework (Kroth, 2016; Name deleted to maintain the integrity of the review process; Name deleted to maintain the integrity of the review process); (b) to examine the leadership theory definitions, characteristics, and dependent variables; and (c) to apply the outcomes of (a) and (b) to build the theory of profound leadership and make recommendations for future theory-building. Leadership as a general …

The Salience And Substance Of Spiritual Leadership, Joseph P. Hester

The Journal of Values-Based Leadership

The binary construct “spiritual-leadership” is a challenge to explain and a conundrum to unravel. Its inscrutability lies within our intrinsic nature and is, as we know, malleable, succumbing to cultural as well as value relativity. The spiritual lies deeply within our mental environment swaying perception, memory, judgment, reasoning, and volition. Few doubt the importance of the spiritual, but its substance is often ill-defined yielding more to religious belief and emotion than rational validation. Its entwinement with monotheistic belief appears to limit its more widespread application. Practically, the question is how the spiritual functions to expand and clarify our knowledge of …

Development Of A Broader Conceptualization And Measurement Scale Of Ethical Leadership (Bels), Fahad Shakeel, Peter Mathieu Kruyen, Sandra Van Thiel

The Journal of Values-Based Leadership

This study presents a broader construct of ethical leadership as an alternative to existing understanding of the term. The study divides the existing literature into classical and contemporary thoughts. The study brings forth limitations of the existing classical conceptualization based on several shortcomings. Synthesis and development of existing studies lead to a broader narrative that essentially addresses the limitations posed in this study. This broader viewpoint is based on the categorization of ethical theories by Van Wart (2014). A new definition of ethical leadership is presented and a survey scale of ethical leadership based on this conceptualization is developed. This …

Helping Leaders Grow Up: Vertical Leadership Development In Practice, Hannah E. Jones, Julie A. Chesley, Terri Egan

The Journal of Values-Based Leadership

This research reinforces arguments for the use of adult vertical development theory to transform traditional leadership development practices to prepare leaders for the volatile, uncertain, complex, and ambiguous (VUCA) world. Vertical leadership development strategies and practices were assessed in fifteen large organizations. Multiple factors impacted implementation of vertical development practices. The primary factor was the overall leadership development mindset (the organization’s learning strategy and its theory of individual change). Secondary factors include senior leader engagement, space for openness and vulnerability, capability and experience of practitioners, alignment in business processes, and expanded understanding of risk-taking. Our results illustrate that accelerating leadership …

The Question Of Leadership, Joseph P. Hester

The Journal of Values-Based Leadership

No abstract provided.

Five Guidelines For Speaking Truth To Power, Paul Grossgold, Ritch Eich

The Journal of Values-Based Leadership

No abstract provided.

Five Values That Guide Wise Leaders, Ritch Eich

The Journal of Values-Based Leadership

No abstract provided.

A Tribute To Elijah E. Cummings, Elizabeth Gingerich

The Journal of Values-Based Leadership

No abstract provided.

Winter/Spring 2020

The Journal of Values-Based Leadership

No abstract provided.