Business Commons^™

Environmental Tax Reform: Eco-Friendly Policies In Indonesia Amid The Climate Crisis, Ocktarani Ocktarani, Elsie Kasim

Jurnal Vokasi Indonesia

This research starts from the factual problem of the climate crisis phenomenon which causes a domino effect on the environment and the economic sector. Therefore, it is necessary to carry out environmental tax reform (green tax reform). Based on these problems, research was carried out to explain the green tax theory and look at green tax policy in Indonesia. The research method used in this research is qualitative with a constructivist approach. The result of the study indicate Indonesia's implementation of green tax rules signifies a proactive approach to addressing environmental challenges. However the effectiveness of these taxes is contingent …

Ensemble Learning Models For Large-Scale Time Series Forecasting In Supply Chain, Minjuan Zhang

Dissertations

Machine learning and AI techniques are transforming supply chain forecasting, driven by the expanding availability of data assets. These advanced methods offer powerful opportunities to optimize management processes, reduce operational costs, and enhance strategic decision-making, which is crucial for enterprise success. However, conventional statistical approaches, such as Autoregressive Integrated Moving Average Models (ARIMA), dynamic regression, and Unobserved Component Models (UCMs)—which have long dominated time series forecasting—often fall short in accuracy and scalability. These traditional models face limitations in batch processing, handling large-scale data, addressing uncertainty-induced disruptions, and synchronizing demand-supply scenarios.

To address these challenges, a novel class of AI-powered ensemble …

Interactive Visualization Workflows For Mitigating Analytical Uncertainty, Kaustav Bhattacharjee

Dissertations

This dissertation takes a process-centric and stakeholder-first perspective for handling analytical uncertainty: the form of uncertainty that confronts data analysts' insight-generation processes in high-consequence decision-making scenarios. The cost of an incorrect decision when data is used for movie recommendations as opposed to when personal data is used to drive insights or when data-driven modeling is used to drive real-time decisions for maintaining the health of a grid are vastly different in terms of consequences. This dissertation looks at analytical uncertainty in two real-world scenarios: i) how sensitive information leakage can be prevented during the open data release process with data …

Accounting Firm Professionals’ Perceptions Of Internal Control And User Issues Associated With Quickbooks, Dena Breece, William Thomas, Daniel Parisian

The North American Accounting Studies

With increased Certified Public Accountants eligible to retire and challenges with hiring quality accounting staff, organizations must be increasingly aware of the likelihood of accounting information system internal control problems and possible solutions to address these issues. With the ongoing desire for sound financial reporting and fraudulent activity on the rise, organizations should also prioritize understanding the existence and differences of system internal controls. This study examines accounting firm professionals’ perceptions or beliefs on potential internal control problems and solutions in utilizing Intuit QuickBooks Desktop and QuickBooks Online to gain insight on whether problems and solutions exist and any differences …

Online Versus Face-To-Face Instruction: Entry Level Accounting Students Are Performing About The Same, Nancy L. Johnson, Candalyn B. Rade

The North American Accounting Studies

Students today demonstrate strong aptitude for using online learning resources resulting from most completing high school during the COVID-19 pandemic. Learning resources available for instructional design include faculty created, publisher provided, and a plethora of online videos. This study aimed to understand if scores on graded assignments differ between online (OL) and face-to-face (F2F) sections of entry-level accounting, differences in student learning resources access, and if access correlates with performance on graded assignments. Findings revealed students performed similarly in OL and F2F sections on many, but not all graded assignments. Video resource access was higher for OL students and was …

Pengaruh Loneliness Di Tempat Kerja Serta Peran Perceived Organization Support Dan Resilience Terhadap Psychological Well-Being Di Jabodetabek, Nurisqia Caesar Pramadhani

Jurnal Manajemen dan Usahawan Indonesia

This study explores the impact of workplace loneliness on the psychological well-being of Generation Z and Millennial employees in the Greater Jakarta area, considering the role of perceived organisational support and resilience as moderating variables. Using a cross-sectional survey approach with 334 respondents, this study found that loneliness at work negatively affects psychological well-being. In contrast, POS and resilience have a significant positive influence. Resilience was also shown to moderate the relationship between workplace loneliness and psychological well-being, strengthening individuals' ability to deal with loneliness constructively. These results emphasise the importance of developing organisational policies that support employees' social connectedness …

Utaut And In-App Purchase: Revealing Factors Driving Users To Switch To The Premium Version In Online Dating Apps, Diyanti Pratiwi Ginting, Gita Gayatri

ASEAN Marketing Journal

This study aims to understand the factors influencing purchase intention in premium online dating applications. The main focus is on performance expectancy, effort expectancy, privacy risk, habit, enjoyment, social value, and quality. Data was collected through an online survey in March 2023 with respondents residing in Indonesia. The research method used is descriptive quantitative, based on the Unified Theory of Acceptance and Use of Technology (UTAUT). The variables in this study were measured using a 5-point Likert scale. The sample consisted of online dating app users who had never subscribed to the premium version and had been using the app …

Analisis Hubungan Volatilitas Pasar Saham, Foreign Portfolio Investment, Dan Indikator Makroekonomi Pada Saham Syariah Sektor Energi Di Indonesia Tahun 2011-2023, Syahrul 'Ali Ibrohim

Jurnal Manajemen dan Usahawan Indonesia

This research aims to analyze the relationship between stock market volatility, Foreign Portfolio Investment (FPI), interest rates, exchange rates, and the Industrial Production Index (IPI) on Islamic stocks in the energy sector in Indonesia from 2011 to 2023, using the Autoregressive Distributed Lag (ARDL) method and monthly frequency data. The research results indicate the existence of cointegration or a long-term relationship among each tested variable as the dependent variable. The long-term test results show that volatility in Islamic stocks in the energy sector is positively influenced by FPI activity. Furthermore, the exchange rate positively affects the IPI. Meanwhile, in the …

A Conceptual Framework Of Work Passion And Key Intelligences Among Coaches, Paul Yuseung Doh, Minjung Kim, Brent D. Oja

Journal of Applied Sport Management

This study proposes a conceptual framework that integrates work passion and three key intelligences: cultural intelligence, digital intelligence, and emotional intelligence, to enhance coaching effectiveness and psychological well-being in sport. The framework explores the anticipated antecedents and outcomes of work passion and these intelligences among coaches. The proposed framework contributes theoretically by highlighting the role of work passion and integrative intelligences as foundational elements for innovative work behaviors in sport coaching, which ultimately enhancing both coaching effectiveness and psychological well-being among coaches. This framework also offers practical insights for sport organizations to strategically invest in coaching development, promoting adaptive, tech-savvy, …

What Happens When Grit Goes Bad? Conceptualizing “Dark” Grit Among Sport Employees, Brent D. Oja, Samantha L. Jordan

Journal of Applied Sport Management

This paper details the complexities of the construct known as “grit” and specifically examines the potential for the positive effects of grit to turn maladaptive or “dark.” Although grit is commonly viewed as a generative construct that helps individuals achieve success and experience well-being, past scholars have suggested there could be a “too much of a good thing” effect whereby the helpful outcomes of grit reach a turning point and become detrimental. We propose that the sport industry is an ideal environment for this phenomenon to occur because the industry has high labor demands, and its employees have a strong …

Fostering Sport Employees’ Passion And Enhancing Organizational Success In Intercultural Sporting Events, Young Do Kim, Chanwook Do, Paul Yuseung Doh

Journal of Applied Sport Management

This study emphasizes the role of sport employees’ passion in intercultural sporting events, specifically within professional sport leagues in the United States. The proposed framework identifies key factors that shape employee passion and explore its impact on organizational success, highlighting how fostering passion enhances innovative work behavior, intercultural communication effectiveness, task performance, and psychological well-being. Additionally, this research highlights the importance of cultural intelligence and meaningful work within the conceptual framework. The study offers strategies for sports organizations to cultivate passion, thereby strengthening employees’ work behavior in intercultural sporting contexts.

Passion For What? Key Considerations For Passion In The Sport Workplace, Steve Swanson

Journal of Applied Sport Management

The sporting world is replete with emotion. Intense feelings of many forms are experienced by a wide range of actors consuming sport, with passion receiving some of the greatest attention across a spectrum of emotions studied in sport management. The notion of passionate employees is ubiquitous in the sport environment, with research suggesting emotion from the sporting arena spills over to the workplace. This article highlights key considerations about sport employee passion that need addressing, including what it is that they are actually passionate about, the role that identity plays for these individuals, and whether sport employee passion is inherently …

Passion In Sport Management Research: Looking Back To Move Ahead, Jiayao Qi, Marshall Magnusen, Samuel Y. Todd

Journal of Applied Sport Management

As a nearly “abused” term, passion is pervasive and distinctive concept in the sport industry. However, research about passion has often been limited to mainstream frameworks such as the dualistic model of passion, which was originally developed among sport participants (e.g., athletes) with survey-based research methods. Though helpful, this has created a gap between what the current literature offers and what is needed from contemporary passion research in sport management. Notably, more attention needs to be given to both sport job seekers and sport employees. Accordingly, in this piece, we look back on passion, covering its history, key theories, and …

Pengaruh Employer Branding Terhadap Retensi Pegawai Dengan Job Satisfaction, Organizational Identification Serta Career Development Sebagai Mediator: Studi Pada Pekerja Perusahaan Teknologi, Karina Pricilla, Fanny Martdianty

Jurnal Manajemen dan Usahawan Indonesia

This study aims to investigate the effect of employer branding on employee retention with the mediating role of job satisfaction, organizational identification, and career development. This research uses a quantitative method using a questionnaire survey involving 400 workers in Jabodetabek technology companies. Data processing was carried out using Structural Equation Modeling (SEM) with Lisrel 8.8 software and it was found that employer branding has a significant influence on job satisfaction, organizational identification, and career development. However, of the three mediations used, only one had a significant effect, namely job satisfaction. Thus, this study shows that although employer branding has a …

Perlakuan Akuntansi Terhadap Pendapatan Dari Kontrak Dengan Pelanggan Pada Pt Svt Berdasarkan Psak 115, Michelle A. Ronauli, Arthaingan H. Mutiha

Jurnal Administrasi Bisnis Terapan

This study aims to discuss the application of PSAK 115 in recognizing revenue from customer contracts at PT SVT, a company operating in the oil and gas industry. PT SVT's revenue is derived from contracts with customers, requiring the implementation of PSAK 115 in the preparation of its financial statements. PSAK 115 establishes five (5) steps in revenue recognition from contracts, including contract identification, performance obligation determination, transaction price allocation, allocation of price to performance obligations, and revenue recognition upon fulfillment of obligations. This research employs a qualitative method with a field study and literature review approach, using the 2023 …

Identifying Factors Of Consumer’S Purchase Intention On E-Cars, Dhita Nur Maulida, Fatya Alty Amalia

ASEAN Marketing Journal

Manuscript type: Research Article

Research Aims: To evaluate the factors that can shape attitudes to use and purchase intentions for e-cars, either directly or through mediating variables.

Design/methodology/approach: Data were collected through a quantitative approach by administering a survey to 410 respondents, both those who already owned an e-cars and those who did not. Analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method.

Research Findings: The output shows that Performance Expectancy and Social Influence significantly influence Attitude Toward Using and Purchase Intention. Meanwhile, Facilitating Condition positively affects Attitude Toward Using, but requires the mediation of Attitude Toward …

Exploring The Dynamics Of Umbrella Brand And House Of Brand Strategies On Organizational Performance: A Comparative Analysis, Olalekan Ezekiel Ajayi

ASEAN Marketing Journal

The study examined the impact of dimensions of Umbrella Brand and House of Brand Strategies (brand awareness, customer trust, Brand Message, and Brand decision) on Organizational Performance. A sample of 109 Marketing managers and representatives within the Coca-Cola Company in Ido, Lagos Mainland. Data analyse both descriptive and inferential statistics using the IBM-SPSS version 27. There was significant prediction of brand awareness on organizational performance F(1, 99) = 302.14, R² = 0.46; pcustomer trust on organizational performance F(1, 99) = 102.24, R² = 0.46; pbrand awareness on organizational performance F(1, 99) = 88.15, R² = …

The Empowerment Of Consumers With Disabilities: The Role Of Self-Esteem, Accessibility, And Access To Information, Megawati Simanjuntak, Fauzia Rahmi, Santi Utami Dewi

ASEAN Marketing Journal

Consumer empowerment in Indonesia remains relatively low, particularly for individuals with disabilities. This study investigates the roles of accessibility, self-esteem, and information access in empowering disabled consumers. A total of 100 participants with physical disabilities, aged 17 and older, were surveyed regarding their online and offline purchasing experiences. Data were collected via an online questionnaire and analyzed using SEM PLS. Results indicate that self-esteem and information accessibility significantly influence the empowerment of consumers with disabilities, with the Disabled Consumer Empowerment Index categorized as "not empowered." Notably, the knowledge dimension received the lowest scores based on a traffic-light system. These findings …

Acquisition Targeting: Toward Modelling Small Business Acquisition With Machine Learning, Jeremy Chambers

Doctor of Business Administration (DBA)

Small business acquisition suffers from a lack of information transparency, and many business buyers consequently value acquisitions differently. This project uses the case study methodology to analyze Sound Hardware Inc. and its management team to understand its context in-depth and provide a model that calculates an acquisition price in addition to offering business planning. It does this by using machine learning algorithms to reduce the number of engineered variables resulting in a priority list of factors contributing to value. This core process of dimensionality reduction is followed by a sample valuation that uses the results of the dimensionality reduction in …

Perspectives On Passion In Sport Management Research, Marshall Magnusen

Journal of Applied Sport Management

The focus of this special issue is to continue to broaden discussions of passion in sports to management contexts with sport personnel rather than marketing contexts with sport consumers. This is done through an offering of several “think pieces” with the goal of inspiring new and creative scholarship about passion in sport work environments.

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, …

Shalom In Social Media Marketing Shalom In Social Media Marketing, Jill R. Risner, Thomas Betts

University Faculty Publications and Creative Works

This paper will examine social media and the ways in which it currently does and does not contribute to shalom through an examination of both the platforms themselves as well as the content shared through them. As Christ’s ambassadors in the world and the primary funders of social media, marketers have power and an obligation to consider social media’s impact on shalom in the world and to use it in ways that contribute to shalom. This paper will provide several recommendations of how marketers can do this including posting content that intentionally contributes to shalom, engaging on platforms that support …

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 …

Technology Emancipative And Traditionalist Value In Cross-Cultural Market Segmentation, Maria Petrescu, Burak Cankaya, Marie-Odile Richard, Aidin Namin

Publications

This article identifies five key consumer segments based on digital technology-related behavior, attitudes toward technology (ATT), and cultural values, using cross-cultural data from the large-scale World Values Survey and national data from Pew Research data, and a combination of traditional clustering, latent class analysis, and explainable artificial intelligence (XAI) methods. The segments— Moderate Tech Enthusiasts, Highly Religious Traditionalists, Tech-Savvy Cosmopolitans, Secular Emancipatives, and Conservative Technophobes— reveal varying degrees of technology adoption and cosmopolitanism across cultures. The results indicate the interconnectedness between consumer behavior and attitudes toward technology, emancipative values, religiosity, political orientation, and cosmopolitanism, as well as the influence of …

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 …

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 …

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 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 …