Business Commons^™

You Can’T Spell Audit Without Ai: The Current Uses Of Artificial Intelligence In Audit, Jena Perkins

Senior Honors Theses

The accounting profession continuously adapts to the innovations provided by the broader context in which it exists. Artificial intelligence (AI) is a forerunner among tools used to enhance and optimize auditing services within the accounting profession. The realm of AI offers advancements to procedures used within an audit to detect misstatements. Based on the proprietary platforms developed by Big 4 accounting firms, AI is a key component in maintaining an advanced approach towards auditing.

Strategic Marketing Plan For An Ai-Powered Personalized Wellness Platform, David D. Dilts

Senior Honors Theses

Demand for personalized nutrition guidance is analyzed within the context of the expanding digital health and fitness sector. A review of current literature highlights major trends shaping the industry, including AI‑powered coaching, wearable integration, precision nutrition, and sustainability‑focused consumer behavior, as well as legal and ethical compliance. These insights inform the development of a strategic marketing plan for an AI‑powered wellness platform that unifies fitness, nutrition, genomics, and environmental impact scoring. The plan outlines target markets, competitive positioning, and product differentiation through adaptive personalization and ethical data practices. Findings suggest that combining AI, biometric data, and sustainable design can enhance …

Diversification For Stock Markets: Commodities Or Crypto, Mico Apostolov, Simone Domenico Scagnelli, Lorenzo Vasile

Research outputs 2022 to 2026

The question that an asset could serve as a good store of value has been brought up a number of times, especially due to major market shocks. Despite the long-held belief that gold serves as a safe haven, a growing body of contemporary literature perpetually assesses this notion. Whether cryptocurrencies, namely Bitcoin as the most well-known of them, as an asset, can serve as a safe haven or hedge gains traction in research. This study investigates the relationship of gold and Bitcoin to S&P 500 stock index and the possibility that these might serve as a safe haven in respect …

From Consumer-Centric Innovation To Sustainable Restaurant Performance: A Study Of Strategic Capability Integration In An Emerging Market Context, Juliana Juliana, Ira Brunchilda Hubner, Diena M. Lemy, Arifin Djakasaputra, Ferry Jie

Research outputs 2022 to 2026

Increasing pressure for innovation-driven competitiveness requires hospitality firms to integrate technological capability, market intelligence, and customer-focused innovation into coherent strategic configurations. However, prior research has largely examined these capabilities separately, limiting understanding of how their integration influences restaurant marketing performance in emerging markets. This study develops and empirically tests an integrated capability framework linking techno-resonance innovation capability, competitor orientation, consumer-centric innovation strategy, and new service development to restaurant marketing performance using survey data from 300 restaurant managers in Java and Bali, Indonesia. The results of PLS-SEM analysis indicate that techno-resonance innovation capability significantly strengthens consumer-centric innovation strategy and new service …

Long Run Effect Of Industrial Place-Based Policy On County Level Complexity, An Investigation Of The Tennessee Valley Authority, Anita Ifeyinwa Umunnah

Master's Theses

This paper studies the long-term effects of large federal investments in place-based industrial policies on regional economic development, contributing new evidence on how industrial policies shape regional local productive capabilities over time. While extensive research show that industrial policies impact regional development by advancing productive technology (capabilities), the fundamental question remains how to measure this technological transformation. The study employs the use of Economic Complexity Index (ECI) as a measure of “technological advancements” resulting from large federal investments in place-based industrial policies. Previous evaluations of such investment were based on livelihood, employment and income outcomes, with productive capability of receiving …

Understanding Customer Engagement Behavior In Virtual Try-On Services: Evidence From Indonesia, Nyoman Sri Subawa, Ni Putu Chantika Aprilia Nariswari, Made Maenita Dewi, Anak Agung Gede Wiranata, Caren Angellina Mimaki, Made Srinitha Millinia Utami

Research outputs 2022 to 2026

The adoption of immersive technologies, such as Virtual Try-On (VTO), has transformed how consumers evaluate products, interact digitally, and engage with brands. This study investigates the effects of experiential value, flow, perceived enjoyment, customer trust, and customer satisfaction on customer engagement behavior, within the Stimulus–Organism–Response (S–O–R) framework. Experiential value serves as the stimulus, flow and psychological states as the organism, and engagement as the response. Data were collected from 320 Indonesian e-commerce using a purposive sampling technique, targeting respondents with prior experience using Virtual Try-On (VTO) features through an online questionnaire distributed via Google Forms, and were subsequently analyzed using …

Project Foresight Annual Report, 2024-2025, Paul J. Speaker

Faculty & Staff Scholarship

Project FORESIGHT is a business-guided self-evaluation of forensic science laboratories across the globe. The participating laboratories represent local, regional, state, and national agencies. Economics, accounting, finance, and forensic faculty provide assistance, guidance, and analysis. Laboratories participating in Project FORESIGHT have developed standardized definitions for metrics to evaluate work processes, linking financial information to work tasks and functions. Laboratory managers can then assess resource allocations, efficiencies, and value of services—the mission of Project FORESIGHT is to measure, preserve what works, and change what does not.

The benchmark data for the 2024-2025 performance period includes laboratory submissions for a variety of fiscal …

Cultural Dimensions And Ethical Perceptions Of Tax Evasion In The Digital Tax Reporting Era, Renna Magdalena, Henny Cheirine

International Conference on Business and Management Research (ICBMR)

Tax evasion is still a significant challenge for Indonesia's state revenue. This study examines how Hofstede's cultural dimension affects the ethical perception of tax evasion in Javanese MSME owners to overcome the gap in understanding of cultural factors that affect tax compliance behaviour at the individual level. In the context of a tax reporting system that has been fully digitised through e-filing and online applications, it is important to understand that the existence of technology does not necessarily remove the moral rationale for fraudulent acts. A quantitative survey was conducted on 112 MSME owners. Using validated instruments, the study used …

A Human-Technology Centered Sustainability Framework For Digital Transformational Leadership And Ai In Indonesian Islamic Non-Profit Organizations, Ardi Ardi, Yohana Fcp Meilani, Margaretha Pink Berlianto, Sylvia Samuel Dr., Maureen Arthajaya Ms.

International Conference on Business and Management Research (ICBMR)

This study promotes a Human-Technology Centered Sustainability paradigm by examining how artificial intelligence (AI) and digital transformational leadership intersect within Indonesian Islamic non-profit organizations. It moves beyond viewing AI as a mere tool, instead assessing organizational readiness for adoption and identifying areas for strategic development. The research emphasizes aligning AI with human values, social equity, and individual dignity, advocating for ethical integration that respects humanistic principles. Using an exploratory methodology literature review, organizational report analysis, and publication trend mapping the study highlights the need for collaborative policy-making, ethical frameworks, and innovation to ensure sustainable human-technology interaction. Key ethical concerns include …

One For All, All For Innovation: Transforming The Indonesia’S Public Sector Through Ambidextrous Leadership, Dian Mulia Sari, Elok Savitri Pusparini

International Conference on Business and Management Research (ICBMR)

In an era defined by volatility, uncertainty, complexity, and ambiguity (VUCA), public sector organizations face increasing pressure to innovate. This study examines how ambidextrous leadership influences innovative work behavior (IWB) among civil servants, with psychological ownership (PO) serving as a mediator. Using a quantitative approach, data were collected from 152 structural and functional officials within Indonesia’s State Finance Organization (OKN) and analyzed using PLS-SEM. The results indicate that ambidextrous leadership has a significant direct effect on IWB. More importantly, psychological ownership mediates this relationship through two distinct pathways: promotive PO strengthens IWB by fostering confidence and proactive contribution, while preventive …

Driving Innovative Work Behavior In The Public Sector: The Roles Of Transformational Leadership And Change Management, Hafsah Fibrihirzani, Elok Savitri Pusparini

International Conference on Business and Management Research (ICBMR)

Innovative work behavior is a strategic factor in strengthening innovation capacity in the public sector and fostering an innovative organizational climate. Understanding how transformational leadership and change management contribute to innovative work behavior is therefore essential for enhancing performance and sustainability in public organizations. This study analyzes the influence of transformational leadership on employees’ innovative work behavior, with change management as a mediating variable.

The study used a quantitative approach, with data collected from 159 employees of a public research institution. Data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) technique to examine both direct …

Cutting Red Tape In Research: A Business Process Improvement Approach For The Riim Collaboration Scheme, Novia Nurul Fatmawati, Arviansyah Arviansyah

International Conference on Business and Management Research (ICBMR)

Strengthening the national research and innovation ecosystem is crucial for sustainable development, with the government playing a key role through strategic funding schemes. The Research and Innovation for Advanced Indonesia (RIIM) Collaboration scheme, managed by the National Research and Innovation Agency (BRIN), is vital for fostering international research partnerships. However, its implementation faces significant challenges, including lengthy and complex business processes that lead to delays in research execution. This study aims to analyze the current (as-is) business process of the RIIM Collaboration scheme and design an optimized (to-be) process to enhance operational efficiency. This research employs a mixed-method case study …

Beyond Bureaucracy: Entrepreneurial Mindset And Ai Readiness As Drivers Of Business Model Innovation In Blu Business Units — A Conceptual Framework, Ahmad Nurholis, Muhammad Rifky Adzakie

International Conference on Business and Management Research (ICBMR)

This paper advances a conceptual framework that examines how entrepreneurial mindset (EM) and AI readiness interact to shape business model innovation (BMI) and financial performance (FP) within Indonesia’s profit-oriented Public Service Agency (BLU) business units. As hybrid organizations, BLU business units must simultaneously fulfill their public service mandate while pursuing revenue generation, creating a unique context that demands stronger theoretical grounding. The framework draws on New Public Management (NPM) principles and the Dynamic Capabilities (DC) perspective to argue that an entrepreneurial mindset stimulates BMI both directly and indirectly through enhanced AI readiness. In turn, BMI is positioned as a driver …

Ai As A Catalyst For Managerial Strategy Transformation: Operational Efficiency And Business Model Innovation, Nazilatul Hidayah

International Conference on Business and Management Research (ICBMR)

This study investigates how Artificial Intelligence (AI) serves as a catalyst for managerial strategy transformation, focusing on two critical areas: operational efficiency and business model innovation. Drawing on multiple case studies, the paper analyzes how companies such as Unilever, Wayfair, Amazon, and Alibaba integrate AI technologies into their strategic processes. Results show that AI implementation has enabled cost reductions of up to 15-20%, improved throughput in logistics operations, and enhanced personalization strategies that significantly impact revenue. For instance, Alibaba attributes approximately 35% of its sales volume to AI-powered recommendation systems. These outcomes demonstrate that AI not only improves operational workflows …

3t Of Tech, Taste, And Transformation In Coffeepreneurship, Razinda Tasnim Abdul Rahim, Mohd Faizuddin Muhammad Zuki, Nur Syamilah Md Noor

International Conference on Business and Management Research (ICBMR)

The global coffee industry is rapidly transforming due to digitalization, evolving consumer preferences, and sustainability trends. Coffeepreneurship, blending entrepreneurial innovation with coffee culture, has emerged as a competitive business model. This study applies the 3T- Technology, Taste, and Transformation to assess digital innovation, consumer experience, and business adaptation in coffee entrepreneurship. Despite opportunities in digital transformation, coffeepreneurs face challenges such as market saturation, financial constraints, and regulatory barriers. Limited access to fintech solutions and supply chain inefficiencies further hinder scalability. This study addresses these gaps by analyzing how technology, branding, and financial literacy influence coffeepreneurs' long-term sustainability using the VRIO …

Sharia Compliance And Stock Price Crash Risk: Evidence From Indonesia, Asty Khairi Inayah Syahwani, Arief Wibisono Lubis, Dwi Nastiti Danarsari

International Conference on Business and Management Research (ICBMR)

This study examines the impact of sharia compliance on stock price crash risk, controlling for company fundamental characteristics, among firms listed on the Indonesia Stock Exchange from 2021 to 2024. Panel data was analyzed using a dynamic panel model (System GMM) and crash risk is measured using NCSKEW and DUVOL. The results show that Sharia compliance significantly reduces stock price crash risk when measured using NCSKEW, while its effect on DUVOL is insignificant. This finding is consistent with the robustness check using the two-step System GMM, suggesting that Sharia principles can be a mitigating mechanism for extreme crash risk. These …

Fintech Innovation And Strategy In Islamic Financial Services In Indonesia: Mapping Trends And Correlations Through Digital Content Analysis, Faisal Binsar S.T., M.M.S.I, Dr., Muhammad Bayu Drs., M.M., Dr., Arif Budiman S.Kom, M.Kom, Lisa Puspitasari S.E., M.Si., Dr.

International Conference on Business and Management Research (ICBMR)

This study explores the impact of fintech innovations and strategies on the operational efficiency and service quality of Islamic financial services in Indonesia, emphasizing their alignment with Islamic financial principles. Using a descriptive quantitative methodology, the research employs digital content analysis of online reviews and social media discussions to uncover key themes. Advanced analytic techniques, including topic modeling with Gibbs Sampling for Dirichlet Multinomial Mixture (GSDMM) and cosine similarity for inter-topic correlation analysis, are applied to data sourced from various digital platforms. The findings reveal three dominant themes: media and community interaction, the performance and services of Islamic financial institutions, …

Project Scheduling Analysis For The Overhaul Of Indramayu Steam Power Plant (Pltu), Hano Kharismantoko, Ratih Dyah Kusumastuti

International Conference on Business and Management Research (ICBMR)

This study aims to analyze time and cost efficiency in the overhaul project of PLTU Unit 2 Indramayu by applying project crashing using mixed method approach. The growing electricity demand in Indonesia and the vital role of Steam Power Plants (PLTU) require effective maintenance strategies to prevent revenue losses due to overhaul project delays. The research integrates qualitative insights from direct observation and interviews with quantitative data from project documentation. The Work Breakdown Structure (WBS) and Critical Path Method (CPM) were used to identify critical activities, followed by project crashing using linear programming approach to determine the optimal schedule and …

Strategies To Maximize User Satisfaction And Experience, Consumers' Perspective On Logistic Company Performance In Surabaya., Hananiel M. Gunawan Mr

International Conference on Business and Management Research (ICBMR)

This study examines the influence of Cost Efficiencies (CE), Regulatory Compliance (RC), Technology Integration (TI), and Network Reach (NR) on Customer Experience (CX) and Customer Satisfaction (CS), and how these factors subsequently affect Company Performance (CP) in the context of express delivery services for export activities. The research employed primary data with 100 valid responses from a total of 168 returned questionnaires, collected through purposive sampling. Eligible respondents were UPS customers who had used export services at least twice within the past three months. Data obtained were analyzed using quantitative methods. The findings reveal a significant positive relationship between Customer …

Designing Digital Marketing Through Generative Ai For Koperasi Merah Putih Urban, Alfonsius Alfonsius, Daniel Cassa Augustinus, Ricky Banke

International Conference on Business and Management Research (ICBMR)

This qualitative study examines the potential of Generative Artificial Intelligence (GenAI) to strengthen digital marketing strategies for urban cooperatives, focusing on Koperasi Merah Putih Urban in Medan, Indonesia. Despite cooperatives playing a crucial role in promoting inclusive economic growth, many remain dependent on offline promotion, facing challenges of visibility, uneven member engagement, and lack of sustainable governance structures. Using a juridical-empirical case study approach, data were collected through semi-structured interviews with cooperative officials and MSME actors, observation of cooperative communities, and analysis of legal and policy documents. Thematic analysis revealed three key issues: limited visibility due to inconsistent branding, unequal …

Analysis The Influence Of Product Attributes On Purchase Decision In Choosing A Smartphone Apple Or Samsung., Arumadina Islamiq, Indrawati Indrawati

International Conference on Business and Management Research (ICBMR)

Smartphones are currently a very important and necessary means of communication for the public. Two of the most popular smartphone brands are Samsung and Apple. The purpose of this study is to measure respondents' assessments of product attribute variables (quality, features, brand, design style, and support services) in purchase decisions.

This research is descriptive. It uses quantitative methods. This study examines two variables in detail, namely product attributes (X) as the independent variable and Purchase Decision (Y) as the dependent variable. The respondents in this study consisted of all consumers who currently use Samsung or Apple smartphone products, with 400 …

Predicting Medical Tourism Destination Preference Of Indonesian Patients: The Roles Of Patient Experience Quality, Perceived Ai Intelligence And Humanness, Eddy Eddy, Sabrina O. Sihombing, Ferdi Antonio

International Conference on Business and Management Research (ICBMR)

This study proposes an investigation on the antecedents of medical tourism destination preference among Indonesian patients, with a specific focus on the novel moderating role of Artificial Intelligence (AI) chatbots. Driven by a significant financial drain from outbound medical travel, this study aims to understand the key factors that influence Indonesian patients to seek care abroad. The proposed conceptual framework posits that medical tourism destination preference is positively predicted by medical technology advancement, service quality, price transparency, and geographical accessibility. Patient experience quality is also hypothesized to mediate these relationships, serving as a critical psychological bridge. The most innovative aspect …

Unraveling The Evolution Of Customer Perspectives In Ride-Hailing And Ridesharing: A Bibliometric Analysis, Arga Hananto, Rhenald Kasali Ph.D, Sri Rahayu Hijrah Hati Ph.D

International Conference on Business and Management Research (ICBMR)

Ride-sourcing services (i.e., ride-hailing and ridesharing)—represent one of the fastest-growing segments of the sharing economy. Although their success fundamentally depends on customer engagement, scholarly reviews have often focused more on operational and technical developments than on customer behavior, satisfaction, and loyalty. This study examines the evolution of ride-sourcing research during the COVID and post-COVID period (2020–2025) through a bibliometric and content analysis of 297 journal articles retrieved from Scopus. While earlier reviews often emphasized operational and technological aspects, this analysis focuses on customer-centered perspectives such as adoption, satisfaction, loyalty, and attitudes.

The findings show a substantial increase in research output …

Competing For Indonesian Film Audiences During The Eid Holiday Season - How Big Is The Role Of Social Media?, Denisha Wahyuni Dekaputri Miss, Elevita Yuliati

International Conference on Business and Management Research (ICBMR)

This study investigates the role of social media electronic word of mouth (e-WOM) in shaping movie ticket purchase intention among Indonesian film audiences. The data was collected using a quantitative online questionnaire survey of 442 Indonesians respondents aged 17 years old and above who have watched Indonesian cinemas in the past six months. The data was analyzed using PLS-SEM software. The findings reveal that information credibility and information usefulness are the most significant predictors of purchase intention. Furthermore, information usefulness plays a strong mediating role between credibility and intention. In contrast, Attitude towards Information and Information Adoption show weak and …

Assessing The Impact Of Economic And Social Dynamics On Domestic Tourism In Indonesia: An Econometric And Cluster Analysis, Darol Arkum, Mudrajad Kuncoro, Ghardapaty Ghaly Ghiffary, Diah Setyorini Gunawan

International Conference on Business and Management Research (ICBMR)

ABSTRACT

Introduction: A strategic method of evaluating the economic impact of tourism across regions while taking into consideration Indonesia's geographical and socioeconomic diversity is to divide tourist destinations according to the reasons for travel. Background Problems: This study introduces an integrated statistical framework to assess the economic impact of domestic tourism in Indonesia, emphasizing regional heterogeneity and evolving travel behavior. Research Methods: A novel clustering approach is developed based on travel motivations—rather than geographical proximity—utilizing hierarchical clustering in conjunction with time series analysis and ANOVA techniques. The time series analysis identifies pronounced seasonal trends and fluctuations in spending, influenced significantly …

It’S Been A Great Career: Legendary Labor Attorney Reflects On 50 Years Of Change In Academic Collective Bargaining, Karen Stubaus

Journal of Collective Bargaining in the Academy

Nick DiGiovanni, legendary labor and employment attorney, reflected on over 50 years of academic labor relations and collective bargaining work in a recent conversation with Journal of Collective Bargaining in the Academy Co-Editor Karen Stubaus, as he prepared to retire from Morgan, Brown & Joy. Nick’s son and colleague Damien DiGiovanni, also a partner at the firm, joined in the conversation to bring his perspective to some of the issues currently confronting the field.

Strategies In Bargaining Faculty Retrenchment Provisions: Insights From Cases Of Implementing Contract Language, Gary Rhoades

Journal of Collective Bargaining in the Academy

In this article on faculty (and professional staff) retrenchment, based on my recent national analysis of 506 collective bargaining agreements, I delineate four strategies to negotiating the topic found in contract provisions (with more than one strategy often found in the same contract). The strategies are: Procedural (focused on due process); consultative (addressing employee involvement in deliberations); conditional (defining pre-conditions of retrenchment); and re-alignment (speaking to reversing the decades-long relative disinvestment in academic and student facing professional staff). In exploring four cases of institutions—two community colleges and two universities—experiencing retrenchment, I consider how the contract provisions have played out in …

Academic Freedom In Graduate Student Union Collective Bargaining Agreements, Madeline Rowe

Journal of Collective Bargaining in the Academy

Graduate student unionization has rapidly increased over the last decade, with almost 40% of graduate student employees unionized by 2024. Yet, little is known about how these contracts address graduate students’ academic freedom – an often-ambiguous area due to graduate students’ dual roles on campus as both employees and students. Using textual analysis of thirteen collective bargaining agreements, this study examines how graduate student collective bargaining agreements include and address matters of academic freedom and the implications this may have on graduate students’ roles on campus and in the greater campus hierarchy. Results reveal that graduate student collective bargaining agreements …

Forcing The Issue: Nebraska’S Collective Bargaining Stand-Off, Shannon Cummins

Journal of Collective Bargaining in the Academy

This paper describes the unusual collective bargaining landscape for public academic institutions in the state of Nebraska where state legislation has mandated both pay transparency and limits to the collective bargaining process. Specifically, it explores the unprecedented 2024-2025 bargaining cycle which relied on innovative union tactics of nationwide freedom of information requests (FOIA) to reach contract agreement in the face of twelve years of administration stonewalling tactics. The case study of Nebraska is important as it provides an actual account of negotiations where state limits on collective bargaining have yet to be tested in the courts.

One Faculty, One Mission: A Unified Faculty Model For California Community Colleges, Debbie Klein

Journal of Collective Bargaining in the Academy

This article advances a unified, non-tiered faculty model as essential to fulfilling the mission of the California Community Colleges (CCC) system. Although the system is charged with realizing open access and educational equity, nearly 70% of faculty serve in part-time or contingent roles—often without proportional compensation, institutional stability, or meaningful participation in governance. Drawing on research demonstrating that faculty working conditions shape student learning conditions, the article argues that structural employment inequities undermine the system’s democratic promise. Situating the proposal within national “One Faculty” efforts and recent legislative attention to pay parity in California, it demonstrates that reform is both …