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Articles 1 - 8 of 8
Full-Text Articles in Business
The Management Accounting Usage In Automotive Servitized Companies: An Initial Attempt, Unggul Purwohedi, Muhammad Kaleem Zahir-Ul-Hassan, Maqsood Memon
The Management Accounting Usage In Automotive Servitized Companies: An Initial Attempt, Unggul Purwohedi, Muhammad Kaleem Zahir-Ul-Hassan, Maqsood Memon
All Works
Purpose : Prior literature suggests a further exploration on the usage of management accounting (MA) techniques in the servitization context. Servitization is a movement in which companies consciously develop service offerings, which support their products to gain competitive advantage. There are still limited studies of this topic in the context of Indonesian manufacturing companies, thus this paper aims to provide evidence on the usage of MA in servitized manufacturing companies in Indonesia. Method : We employed a qualitative approach as well as a preliminary survey to a number of selected managers and accountants from four different automotive companies. Findings : …
Plugged In And Charging: Environmentalism Factors Does Affect Behavioral Intention To Purchase Electric Cars In Indonesia, But Non-Environmental Factors Are Important Too, Hana Salsabila, Imam Salehudin
Plugged In And Charging: Environmentalism Factors Does Affect Behavioral Intention To Purchase Electric Cars In Indonesia, But Non-Environmental Factors Are Important Too, Hana Salsabila, Imam Salehudin
Smart City
The adoption of electric cars is considered a solution for promoting energy conservation and reducing air pollution. However, electric car purchasing in developing countries is currently at a nascent stage. More research is required to see if environmental factors do matter in the consumer's decision to purchase an electric car. This study aims to examine the relationship between environmental factors and behavioral intention to purchase electric cars in Indonesia. The study recruited 300 respondents from five major areas of Java Island who are aware of electric cars but currently owned only non-electric cars. The study integrated the theory of planned …
Mapping Pilgrimage In The Marketplace: Social Contexts Of Bisnis Hajj Dan Umroh In Indonesia, Shin Yasuda
Mapping Pilgrimage In The Marketplace: Social Contexts Of Bisnis Hajj Dan Umroh In Indonesia, Shin Yasuda
International Journal of Religious Tourism and Pilgrimage
in which private commercial tour operators organise pilgrimages to Makkah (hajj and umrah). As a result, the development of these religious tour operators has formed a market, which is described as bisnis hajj dan umroh (pilgrimage business). Thus, this study examines social space and context in the commodification of Islam in Indonesia, by analysing the bisnis hajj dan umroh. In conclusion, the study shows that the development of the pilgrimage market in Indonesia has cultivated new social space among stakeholders, and creates social context based on individual piety, connecting economic development with personal spiritual commitment. The quality, popularity, and …
Analisis Pengaruh Risiko Kredit, Risiko Likuiditas, Serta Risiko Operasional Terhadap Kinerja Perbankan: Studi Kasus Pada Bank Umum Konvensional Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020, Jihan Yunike, Imo Gandakusuma
Analisis Pengaruh Risiko Kredit, Risiko Likuiditas, Serta Risiko Operasional Terhadap Kinerja Perbankan: Studi Kasus Pada Bank Umum Konvensional Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020, Jihan Yunike, Imo Gandakusuma
Jurnal Manajemen dan Usahawan Indonesia
Researchers conducted research on banks in Indonesia to assess the effect of credit risk, liquidity risk, and operational risk on banking financial performance. Data is obtained from the IDX website and banks from 38 conventional commercial banks that met the criteria for the 2016-2020 period. Researchers used the fixed-effect model (FEM) to analyze the results of this study.The results of this study indicate that credit and operational risks have a significant effect on the company's financial performance. On the other hand, liquidity risk has an insignificant effect on the company's financial performance. The results can be used by the company's …
Does Corporate Social Responsibility Disclosure Increase The Stock Price Crash Risk? Evidence From Indonesia, Raden Roro Widya Ningtyas Soeprajitno, Zephyra Violetta Setiawan, Ainun Na’Im
Does Corporate Social Responsibility Disclosure Increase The Stock Price Crash Risk? Evidence From Indonesia, Raden Roro Widya Ningtyas Soeprajitno, Zephyra Violetta Setiawan, Ainun Na’Im
Jurnal Akuntansi dan Keuangan Indonesia
Indonesia fully supports efforts to disclose corporate social responsibility (CSR) to increase awareness of issues regarding the environment globally, as stated in the Sustainable Development Goals (SDGs). The connection between the disclosure of corporate social responsibility and the stock price crash risk is examined in this study. Furthermore, we analyse and check robustness and endogeneity issues to avoid variable bias selections. The study uses as its sample companies that are listed on the Indonesia Stock Exchange and follow the Global Reporting Initiative (GRI) for corporate social responsibility. It is found that companies with corporate social responsibility disclosures have a positive …
Sustainable And Inclusive Spiritual Tourism Development In Bali As A Long-Term Post-Pandemic Strategy, Jaeyeon Choe, Luh Putu Mahyuni
Sustainable And Inclusive Spiritual Tourism Development In Bali As A Long-Term Post-Pandemic Strategy, Jaeyeon Choe, Luh Putu Mahyuni
International Journal of Religious Tourism and Pilgrimage
The COVID-19 pandemic caused devastating socio-economic impacts in tourism destinations around the world. Many governments and tourism authorities could use the pandemic to seek more sustainable tourism development futures; for example, pre-pandemic Bali’s ‘tourism boom’ barely benefited local people and local businesses because of economic leakage and ‘tourist bubbles’. With an increasing demand on spiritual travel in the post pandemic period, Bali is seeking new opportunities as a spiritual tourism destination. This opportunity is based on their rich cultural and natural resources, and living heritage that can be related to spiritual tourism activities. This spiritual tourism development can contribute to …
Obedience To Uli’L-Amr And Tax Compliance: Islamic Scholarly Perceptions, Prianto B. Saptono, Ismail Khozen, Ferry Jie
Obedience To Uli’L-Amr And Tax Compliance: Islamic Scholarly Perceptions, Prianto B. Saptono, Ismail Khozen, Ferry Jie
Research outputs 2022 to 2026
For Muslims, all aspects of human life including politics and leadership are governed by the Holy Qur’an. One of the well-known verses is QS. An-Nisa 4:59 which instructs the Muslims to obey uli’l-amr. The literature, however, shows that the scope of obedience is not absolute. Resultantly, the current research aims to understand the tax compliance in the context of obedience to authority. It provides a contemporary viewpoint from the Islamic boarding school (pesantren) communities in Depok, Indonesia about enrichment. Both quantitative research and field observations have been used to accomplish the research goals. Focusing on the pesantren communities’ support for …
Development Of Climate-Related Disclosure Indicators For Application In Indonesia: A Delphi Method Study, Prianto B. Saptono, Gustofan Mahmud, Intan Pratiwi, Dwi Purwanto, Ismail Khozen, Muhamad A. Aditama, Siti Khodijah, Maria E. Wayan, Rina Y. Asmara, Ferry Jie
Development Of Climate-Related Disclosure Indicators For Application In Indonesia: A Delphi Method Study, Prianto B. Saptono, Gustofan Mahmud, Intan Pratiwi, Dwi Purwanto, Ismail Khozen, Muhamad A. Aditama, Siti Khodijah, Maria E. Wayan, Rina Y. Asmara, Ferry Jie
Research outputs 2022 to 2026
Indonesia is currently preparing to adopt the climate-related disclosure standard. Before this new standard is implemented effectively, the Institute of Indonesia Chartered Accountants (IAI), the Indonesia Task Force on Comprehensive Corporate Reporting (CCR) leader, recognised the importance of harmonising this standard’s key disclosure indicators with Indonesian regulations and business characteristics. In this case, input from various constituencies may be required, particularly regarding the mechanism that enables entities with varying capabilities and levels of preparation to apply this new standard. Hence, the main objective of this paper is to develop weighted and applicable climate-related disclosure indicators. We use the Delphi method …