Business Commons^™

Beyond The Number: Tone Analysis In Annual Reports, Ani Wilujeng Suryani, Dinda Tustika Apta Fauz

Jurnal Akuntansi dan Keuangan Indonesia

In making decisions, stakeholders utilize not only quantitative information but also qualitative information, such as annual reports. However, annual reports in narrative form are often used to exaggerate company performance data. One aspect that influences stakeholders’ decision is tone. This study aims to examine the impact of positive tone disclosure in management analysis reports and discussions on company value. This study was conducted on 166 financial and property companies listed on the IDX. Management analysis and discussion reports were categorized according to their tone. Using linguistic inquiry and word count software (LIWC-22), the procedure yielded more precise and consistent analysis. …

Do Fundamental Financial Ratios Affect The Company's Stock Price? Indonesia Evidence, Arumega Zarefar, Armadani Armadani

Jurnal Akuntansi dan Keuangan Indonesia

The objectives of this research aims to examine the effect of corporate fundamental financial ratios on stock prices and to examine whether firm age determine stock prices in the perspective of signaling theory. Here Generalized Least Squares (GLS) approach was used as the main analysis technique, and Ordinary Least Squares (OLS) was incorporated for the robustness test. The research was conducted on companies listed on the Indonesia Stock Exchange during the 2014-2020 period. This study finds that return on assets, solvency ratio, and Tobin's Q positively affect stock prices, that cash ratio has a negative effect on stock prices, and …

Can Corporate Sustainability Performance (Csp) Overcome Indonesia's Corporate Debt Problems?, Johnson Ferry Febrian, Nora Sri Hendriyeni

Jurnal Akuntansi dan Keuangan Indonesia

Based on IMF publications (2022), Indonesian companies have a risky debt level that may cause bankruptcy, so companies are required to make leverage adjustments to return the debt to its optimal level. In recent years, corporate sustainability performance (CSP) practices have been proven to improve performance and overcome financial problems such as debt by integrating sustainability aspects into business processes. Based on stakeholder theory and trade-off theory, this study aims to examine the effect of CSP on leverage adjustment and the role of competitive advantage, equity mispricing, profitability, and firm size in moderating this relationship. This study used a sample …

Esg Performance, Debt Equity Choices, And Rapid Adjustments In Indonesia, Arum Pujiastuti, Rizki Dini Shandra Yunita, Fitria Yuni Astuti

Jurnal Akuntansi dan Keuangan Indonesia

Previous research has explored the relationship between sustainability performance and firm performance; however, there is a noticeable scarcity of studies addressing the intricate connection between sustainability performance and firm financing. This study aims to bridge this gap by investigating how sustainability performance impacts firm financing decisions and capital structure adjustment in the context of Indonesia. Leveraging Environmental, Social, and Governance (ESG) performance data specific to Indonesia, this research contributes novelty to financing choices and the speed at which firms adjust their leverage. Through a combination of fixed-effect modelling and dynamic panel Generalized Method of Moments (GMM), the study employs a …

Comparison Of Value At Risk Using Historical And Monte Carlo Methods On Pt Xyz Stock Portofolio, Eka Fitriani, Yulial Hikmah, Ira Rosianal Hikmah

Jurnal Administrasi Bisnis Terapan

One way to achieve profits in a company is through investment activities. However, everything has risks. Investing can also be risky. Therefore, the relationship between risk and investment is important because it will influence the determination of investment selection. The problem faced by investors is choosing an efficient portfolio, or a portfolio that provides the smallest risk. This risk can be done by measuring risk, one of which is using the Value at Risk (VaR) measure. Measurement using Value at Risk has several methods that are quite popular, namely the Historical Method, Variance-Covariance, and Monte Carlo. In this research, the …

Analyzing Legal And Economic Barriers Faced By Handicraft Enterprises In E-Commerce Adoption: Evidence From Uttar Pradesh, India, Sandhya Dwivedi, Jaya Prakash Pradhan

Arab Economic and Business Journal

In recent years, the rise of e-commerce has revolutionized the way businesses operate across various sectors. Handicraft enterprises, too, have experienced tremendous growth through the adoption of e-commerce platforms. Through this study, we tried to achieve research objectives and shed light on the specific barriers and challenges that handicraft enterprises face when it comes to adopting e-commerce and how it has impacted their market access. Through the utilization of a framework for understanding barriers and challenges, the study aims to develop a comprehensive understanding of the barriers hindering e-commerce adoption in the handicraft industry. Primary data was collected from 545 …

Mitigating Workplace Burnout Through Transformational Leadership And Employee Participation In Recovery Experiences, John Pladdys

HCA Healthcare Journal of Medicine

Burnout is a complex organizational phenomenon that diminishes employee well-being and overall organizational productivity. Researchers propose that leadership style contributes to employees’ well-being, which impacts employee productivity. Organizations and leaders must address the causes of burnout and promote techniques employees can use to mitigate burnout, such as employee participation in recovery experiences. Recovery experiences are non-work activities that create positive outlooks and restore the energy needed to focus on one’s work.

This literature review examines current research in employee recovery experiences, conservation of resource theory (COR), burnout, and transformational leadership theory. Studying burnout through the lens of COR shows how …

Secrets Of Successful Women Inventors: How They Swam With The Sharks And Hundreds Of Other Ways To Commercialize Your Own Inventions. Edith G. Tolchin, Square One Publishers, 2024., Suzanne Reinman

Journal of the Patent and Trademark Resource Center Association

No abstract provided.

Development Of Jetty Structure Design Procedures At The Schematic Design Stage With The Implementation Of Computational Design And Building Information Modelling To Improve Design Time Performance, Aidil Fitriansyah, Yusuf Latief

CSID Journal of Infrastructure Development

The construction sector faces persistent productivity challenges, significantly hindering the efficiency of design workflows. Computational Design (CD) and Building Information Modeling (BIM) offer potential solutions. CD enables the exploration of parametric design alternatives, while BIM enhances collaboration, visualization, and decision-making through comprehensive 3D models. This study aimed to investigate the processes and activities involved in the structural design of jetties during the schematic design phase using CD and BIM and to assess the impact of these activities on design time performance. A comprehensive analysis of secondary data was carried out, interviews were conducted with design experts, and quantitative analysis using …

Advancing Construction Practices: Innovations, Efficiency, And Safety In The Digital Era, Mohammed Ali Berawi, Perdana Miraj, Mustika Sari

CSID Journal of Infrastructure Development

In the ever-changing landscape of the construction industry, digital tools and procedures are a cornerstone of architectural and engineering practices. Building Information Modeling (BIM) and other computational design methodologies transform how projects are imagined, planned, and executed. These tools improve design precision while allowing real-time collaboration across different teams. As a result, adopting digital approaches is no longer an option but rather a requirement for remaining competitive in the construction industry. These innovative approaches provide an in-depth understanding of project complexities, drive design optimization, and contribute to resource management efficiency.

Construction efficiency has also improved due to lean manufacturing processes …

The Most Influential Factors On The Risk Cost Estimation Process Of Implementing Bim 5d In Quantity Take-Off For Green Retrofitting Of High-Rise Buildings, Febrianti Silviana Dewi, Yusuf Latief, Bernadette Detty Kussumardianadewi

CSID Journal of Infrastructure Development

Green retrofitting aims to guide buildings toward sustainable practices, reducing carbon emissions associated with building operations and construction. This study explores the application of Building Information Modeling (BIM) 5D Quantity Take-Off (QTO) to existing high-rise buildings, focusing on components that enhance the performance of environmentally friendly structures and project management. This research identifies the factors influencing the cost estimation process and examines the risks across various phases, activities, outputs, and utilization of BIM 5D in cost estimation. The study highlights the most influential factors in implementing green retrofitting for high-rise buildings using structured interviews, questionnaires, and expert validation. The analysis …

Retracted: Empowerment Of Increasing Economic Resilience Post Covid-19 Janjang Wulung Village Community Through Creative Economic Village Planning, Alvian Wardhana, Muhammad Ramayuda, Faza Farhan Muhammad, Acyuta Putri Nariswari, Salsa Dwi Cahya, Garin Ardi Wicaksono, Dani Rizky Dianafi, Muhammad Ivan

CSID Journal of Infrastructure Development

This article has been retracted at the request of the authors.

Reason:

1. Conflict of interest for using an open database under the assignment of “Studio Desa” on the odd semester 2020/2021 at Perencanaan Wilayah dan Kota, Universitas Brawijaya

2. The plaintiff's consideration comes from another researcher under the assignment of “Studio Desa” related to the reconstruction of Journal results and development

3. Avoid bigger conflicts, especially those related to all parties, including authors, Plaintiff parties, institutions, and all parties involved

The Publisher

Comparison Of The Accuracy Of Contour Data In Photogrammetric And Terrestrial Surveys, Hendra Saputra, Roma Rizki, Marhadi Sastra

CSID Journal of Infrastructure Development

Understanding and accurately representing the Earth's surface is crucial in various scientific and practical fields. Over the past decades, measurement technology has seen remarkable advancements, offering an array of methods for recording and analyzing Earth's surface with increasing precision and efficiency. Two primary approaches have risen to the forefront of this field: the Digital Terrain Model (DTM) and terrestrial measurements using a Total Station. Although both technologies offer unique advantages and constraints, a comprehensive direct comparison between these two methods often remains an underexplored area. The Digital Elevation Model (DEM) represents the height of the ground surface resulting from acquisition …

Critical Success Factors In Pump Production To Increase Lean Manufacturing Project Performance, I Bayu Dwianditya, Leni Sagita Riantini, Yusuf Latief

CSID Journal of Infrastructure Development

Floods represent a significant global disaster, occurring more frequently and causing severe damage. The effective production of pumps is crucial in supporting flood infrastructure projects. Lean Manufacturing (LM) and Project Management (PM) approaches must be incorporated to improve pump production manufacturing. Therefore, this study aims to identify the critical success factors that enhance LM performance in pump production projects for flood management through surveys conducted among pump manufacturers, governmental bodies, and relevant stakeholders engaged in flood infrastructure projects. The study's results highlight the importance of understanding and analyzing project complexity, aligning pump design with project requirements, and mastering processes and …

Analyzing The Effect Of The Construction Safety Audit Model Using The Business Process Model And Notation (Bpmn) Method On Improving Communication And Collaboration Between Stakeholders., Muhammad Ghazali, Danang Budi Nugroho, Yusuf Latief

CSID Journal of Infrastructure Development

The significant increase in infrastructure development is directly proportional to the rising accident rate in the construction sector, making it one of the highest-risk sectors for accidents. This phenomenon indicates that existing construction safety audits have not been effective in preventing accidents, largely because audits are generally conducted only at the construction stage. Audits at the design stage, however, have the potential to impact accident prevention significantly. Therefore, this research aims to develop a construction safety audit model using the Business Process Model and Notation (BPMN) and analyzes the impacts on stakeholder communication and collaboration. BPMN was chosen because it …

Investigating The Relationship Among The Construction Safety Plan, Knowledge Management, Audit Process, Information System, Web, And Bim With Construction Safety Performance, Zafira Alysha Fadli, Yusuf Latief, Danang Budi Nugroho

CSID Journal of Infrastructure Development

The rapid growth of high-rise building construction in Indonesia has led to a significant increase in accidents, necessitating a robust audit process for construction safety. This research investigates the relationship between construction safety plans (CSPs), audit processes, knowledge management (KM), information systems, the web, and BIM on construction safety performance, aiming to develop a BIM-based KM audit process. To analyze the significance level of various indicators for each variable considerable importance, a mixed-methods approach was employed, combining qualitative insights from expert interviews with quantitative analysis using Structural Equation Modeling (SEM) via SmartPLS. The findings in the study reveal that the …

Integrating Location Data Into Analytics: Methods, Applications, And Fairness In Public Healthcare, Arindam Ray

USF Tampa Graduate Theses and Dissertations

This dissertation explores the application of location data in healthcare management, focusing on epidemic spread forecasts and fairness in healthcare access. It demonstrates the power of location data in understanding and forecasting epidemic spread with two examples, using mobility metrics derived from the location data. The second example also considers the effect of social vulnerability along with population mobility and extends a popular deep-learning algorithm to accept static anddynamic data. The dissertation also proposes health equity measures by evaluating the alignment between healthcare facility locations and people’s mobility patterns, considering demographic factors. This research highlights the valuable insight location data …

Bayesian Analysis Of Hospital Service Quality: Pre- And Post-Covid, Ling Hu

USF Tampa Graduate Theses and Dissertations

The hospital sector is the largest revenue-generating industry in the United States, with a revenue of $1.4 trillion in 2022, accounting for 5.8% of the U.S. GDP. Its service quality profoundly impacts societal welfare, especially given the aging population reached 55.8 million in 2020 and is expected to reach 82 million by 2050. Therefore, multiple policies aim to incentivize sustained healthcare service quality improvements. As an integral component of the Hospital Value-Based Purchasing (HVBP) Program, the Hospital Consumer Assessment of Healthcare Providers and Systems (HCAHPS) survey, administrated by the Centers for Medicare and Medicaid Services (CMS), serves as a cornerstone …

The Confluence, Volume3, Issue 2, Full Issue

The Confluence

No abstract provided.

واقع ضوابط الاستثمار, Safa Fleih

Al Jinan الجنان

This study came under the title of the reality and controls of investment in investment funds in Islamic banks in Iraq, and the problem was summarized by the following main question: What is the reality and controls of investment in investment funds in Islamic banks in Iraq? The importance of the topic is highlighted by not singling out this topic for independent research in this way according to the researcher’s knowledge, and the need of Islamic societies to study these urgent topics and know the position of Islamic Sharia regarding them, and the large number of types of investment funds …

The Impact Of Performance Management System On Learning & Development In Saudi Arabian, Moetaz Soubjaki

Al Jinan الجنان

There is potential need and importance to have performance management system in Saudi Arabia among the organizations since there is more than 20 million eligible workers in all organizations and sectors this concept makes many organizations in Saudi Arabia to ignore performance management and learning and development of employees. This ignorance limits many Saudi organizations from realizing their full performance potentials because many of these expatriate workers, for instance, lack good workplace communication due to lack of many necessary skills. Professional performance management systems can have a positive impact on employee development and enhance the overall performance of an organization. …

دور أسواق الأوراق المالية الإسلامية في تدارك الأزمات المالية في الأسواق التقليدية, Safa Fleih, Hilal Darwich

Al Jinan الجنان

This research came under the title of the role of Islamic stock markets in redressing financial crises in traditional markets, and the research problem was summarized in the following main question: Is the Islamic stock market qualified to be an alternative to the traditional stock market in order to avoid the recurrence of financial crises, and the research derives its importance from the importance of the topic, In terms of the ability of the Islamic stock market to treat and avoid falling into the financial crises that occur in the traditional stock markets resulting from the activities of these markets, …

What Sanpete County Leaders And Residents Can Do To Strengthen The Impact Of Girls And Women In Their Area, Deborah Lin, Susan R. Madsen

Marketing and Strategy Faculty Publications

This idea sheet is based on a 2024 gathering of 33 leaders and residents in Sanpete County. Girls and women face challenges unique to the area in which they live, and the goal of this gathering was to identify those barriers and determine strategies and initiatives that local leaders and residents can implement to address them. This document includes recommendations in the following areas: education, home and family, government and business, mental health and physical safety, and culture.

Cameras For Girls: Nonprofit Spotlight, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Full Issue: Artificial Intelligence And Data For Nonprofit Organizations, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Machine Learning For Nonprofit Organizations, Justin Holzer

Journal of Nonprofit Innovation

Nonprofit organizations are often looking for ways to increase efficiency while operating with limited resources. With data more readily available than in the recent past, machine learning provides powerful tools for unlocking valuable insights and enabling nonprofits to do more with limited resources. This paper explores various machine learning techniques to enhance nonprofit operations with an overview of machine learning approaches, including supervised, unsupervised, semi-supervised, and reinforcement learning, and their potential benefits for nonprofit organizations. A practical use-case of donor prediction for fundraising is presented to demonstrate how supervised learning can be employed to identify potential repeat donors. The neural …

Enhancing Nonprofit Efficiency And Productivity Through Ai: Applications Of Chatgpt, Sam R. Calhoun, Angie Holzer

Journal of Nonprofit Innovation

This article explores how nonprofit organizations can leverage AI to enhance efficiency and productivity. Key areas of impact include automating routine inquiries, supporting fundraising efforts, streamlining administrative tasks, aiding in program delivery, facilitating research and analysis, improving internal communication, and providing professional development. By integrating AI, nonprofits can optimize operations and focus more on their core mission, leading to greater social impact.

At-A-Glance Chart: How Nonprofits Can Use Ai/Chatgpt, Sam Calhoun, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Authorship In The Age Of Algorithms: Adapting Copyright Law For Ai-Generated Content, Sydney Thomas

Journal of Nonprofit Innovation

In the age of Artificial Intelligence (AI), the relationship between technological advancement and legal protection for human creators has become increasingly critical. From Stephen Hawking's admonition of the potential risks of unregulated AI to Sam Altman's advocacy for proactive regulation, this paper navigates the evolving landscape of AI innovation and copyright law. By examining the challenges posed by AI-generated content, including issues of intellectual property infringement and privacy concerns, it highlights the need for adaptive legal frameworks. Strategic enhancements to copyright law must be developed, such as bolstering fair use doctrine and expanding creator rights, to ensure the protection of …

Nutrien V. Agreeta, Order On Def's Renewed Motion To Seal Records & Allow Redacted Filings, John J. Goger

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.