Business Commons^™

Ceo Overconfidence, Esg Disclosure, And Firm Risk, Kurnia Indah Sumunar, Chaerul D. Djakman

Jurnal Akuntansi dan Keuangan Indonesia

Environmental, Social, and Governance (ESG) has increasingly attracted the attention of firms and stakeholders. The purpose of this study is to examine whether the mediating role of ESG disclosure has a negative effect on CEO overconfidence and firm risk, especially based on investors' perspectives. Many studies on ESG disclosure were conducted in Europe and America. Most ESG disclosures are measured using manual checklist based on annual reports or firm websites. By using panel dataset of 225 manufacturing firms in Indonesia, Malaysia, the Philippines, Singapore and Thailand from 2012-2016 obtained from Thomson Reuters’ ESG score, the research shows that CEO overconfidence …

Internal Control Practices Of Mosques In Java, Indonesia, Nining Islamiyah, Siti Alawiah Siraj, Ahmad Zamri Osman

Jurnal Akuntansi dan Keuangan Indonesia

Internal controls are necessary tools to help organizations attain their organizational goals. Lack of these controls in any type of organizations could lead to fraudulent activities, which consequently may hamper the achievement of organizational goals. This study aims to investigate the internal control practices in two Indonesian mosques; Mosque A and Mosque B. The study employed the Committee of Sponsoring Organization (COSO 2013) framework of internal controls to frame the investigation of internal control practices in these two mosques. Data collection was undertaken through interviews and reviews of relevant documents. The findings revealed that the two selected mosques, Mosque A …

The Effect Of Concentrated Ownership On Bank Profitability In Indonesia, Michelle Priscilla Amanda, Serafina Lam, Rinaningsih ., Yang Elvi Adelina

Jurnal Akuntansi dan Keuangan Indonesia

This paper examines the association between concentrated ownership and the profitability of banks in Indonesia during the period from 2012 to 2018 with a total sample of 93 banks or 651 observations. This study applies the Random Effect regression method, and reveals a non-significant association between concentrated ownership and bank profitability as measured by ROA and ROE. It indicates that a majority of shareholders tend to use their power to exploit minority shareholders, which can also strengthen the monitoring effect. However, the regression also indicates that there is a significant non-linear relationship between concentrated ownership and profitability when measured by …

What Explains Students’ Intentions To Pursue Public Accountants As A Career?, Danar Sutopo Sidig, Andar Ramona Sinaga

Jurnal Akuntansi dan Keuangan Indonesia

Public accountants play crucial roles in creating trustworthy information for economic development. Ironically, many parts of the world, including Indonesia, experience a shortage of Public Accountants despite the abundant number of accounting students. This study, built on the Theory of Planned Behaviour, aims to examine factors that explain students’ intentions to pursue public accountants as a career. To answer the question, this study uses questionnaires distributed to 115 accounting students from across Indonesia participating in CPA Days 2019. Utilising Structural Equation Modelling (SEM) technique to analyse their responses, this study has shown that students’ intentions are significantly affected by their …

Waktu Tunggu Pemulangan Pasien Rawat Inap Rumah Sakit Swasta X Di Tangerang Selatan, Supriadi Supriadi, Prezhy Putri

Jurnal Administrasi Bisnis Terapan

This study aims to obtain an overview of the waiting time of inpatients discharge from 3 groups of patients and the factors causing the long waiting time. The 3 groups of patients are private payment patients, BPJS Kesehatan patients and private health insurance patients.This research is a descriptive study with data of 150 patients, divided into 50 patients for each group. All patient data were observed for discharge waiting time process in the inpatient administration unit. To complete the information on factors causing the lengthy waiting time for patient discharge, interviews were conducted with inpatient administration officers.The observation show, it …

Identifikasi Kelengkapan Pengisian Metadata Rekam Medis Rawat Jalan Rsia Bunda Aliyah Depok, Nur Fadilah Dewi, Niko Grataridarga, Rahmi Setiawati, Qonita Naila Syahidah

Jurnal Administrasi Bisnis Terapan

Background: Medical records / patient medical records are an important part in helping the implementation of health services to patients in the hospital. Based on Permenkes No. regulation 269 / Menkes / Per / III / 2008, a medical record is a file that contains records and documents about the patient's identity, examination, treatment measures and other services that have been provided to the patient. The research objective is to identify the completeness of filling medical records in the outpatient unit of RSIA Bunda Aliyah, in the context of efforts to improve health services in hospitals, medical records can also …

Efektivitas Ecompass Sebagai Electronic Document Management System (Edms) Dalam Mendukung Performa Unit Kerja Di Lembaga Penjamin Simpanan, Wahyu Nofiantoro, Anisya Dewi Kusmardianto

Jurnal Administrasi Bisnis Terapan

LPS is an independent institution established under the Law of Republic of Indonesia number 24 year 2004 on the Deposit Guarantee Board, which aims to ensure the savings of the banking customer in Indonesia. In doing its job, LPS implements a system named eCompass as Electronic Document Management System (EDMS) that has features to manage organizational documents but only a small part of working units in the LPS that have utilized the system, the purpose of this research is to measure the effectiveness of eCompass information system to the archive unit that has used eCompass system in LPS. The Weaver …

2020-June-30-Media And Communication Gains Dmi Accreditation.Pdf, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY (June 30, 2020) – East Tennessee State University, through its Department of Media and Communication, has become the first university in the United States to earn accreditation from the Digital Marketing Institute (DMI), which is the largest accrediting digital marketing organization in the world.

Beginning with the fall 2020 semester, this accreditation will enable ETSU students to earn a prestigious certification in digital marketing that will give them a competitive edge in the job market.

DMI, which is based in Dublin, Ireland, works with the world’s leading companies to provide fresh course content that addresses global business trends. …

2020-June-30-Enjoy Retirement, University Marketing And Communication, East Tennessee State University

ETSU News

Congratulations to the following members of the East Tennessee State University family who retired in June.  Thank you for your service!

Larry Calhoun – Professor and Special Assistant to the President and Vice President for Health Affairs, Gatton College of Pharmacy

Benjamin D. Caton III – Professor, Department of Music

Dorothy Drinkard-Hawkshawe – Professor, Department of History

M. Wayne Dyer – Professor, Department of Art and Design

Jeffrey Bruce Gold – Professor, Department of Philosophy and Humanities

Teresa Haynes – Professor, Department of Mathematics and Statistics

Marsha G. Hyder – Custodian, Custodial Services

Karl H. Joplin – Associate Professor, Department …

2020-June-30-Going Places, University Marketing And Communication, East Tennessee State University

ETSU News

ETSU welcomes the following new faculty and staff to the university family:

Samuel Blevins is a utility worker/driver with Maintenance of Grounds. He was a utility worker with the City of Elizabethton before attaining his current position and is a graduate of Elizabethton High School. He has attended college and holds golf course management certification from The Ohio State University.

Dr. Chassidy Cooper is a coordinator in the Office of Equity and Diversity. She was previously an academic advisor at the University of Arkansas at Little Rock. She holds a Ph.D. degree in interdisciplinary leadership studies from the University of …

Managing Stress While Working From Home During The Pandemic: Strategies For Self-Care, Andrew Winters

Other QIC-WD Products

Stress is often driven by feeling a lack of control over things you once had control over. This lack of control can create feelings of anxiety, depression, and even anger. This blog post highlights some elements of self-care that can help you stay present and regain a sense of control where you can. Manage your newsfeed How much information are you consuming about the pandemic? Too much news can add to your stress. Try to minimize your consumption of news about the outbreak to once a day, preferably in print format (e.g. magazines, newspapers) and limit your exposure to media …

Does The Recently Implemented Regulation On Country-By-Country Reporting Deter Tax Avoidance?, Nala Kurniawan, Anggari Dwi Saputra

Jurnal Akuntansi dan Keuangan Indonesia

To adhere with Base Erosion and Profit Shifting (BEPS) Action 13, Indonesia enacted regulations concerning Transfer Pricing Documentation and Country-by-Country Reporting (CbCR) to address the issue of tax avoidance. Those regulations introduced the requirement of CbCR in Indonesia, where Multinational Enterprises (MNEs) operating in Indonesia are required to provide tax authorities with geographic breakdown of their profitability, tax payments, and activities wherever they operate. Using the newly implemented CbCR in Indonesia as a treatment for private disclosure requirement, this study examines the effect of CbCR on MNEs tax avoidance. Employing EUR 750 million consolidated revenue threshold for disclosure and utilizing …

Kelemahan Penggunaan E-Filling Pada Pengisian Surat Pemberitahuan Tahunan Pajak Penghasilan Orang Pribadi Dengan Periode Penghasilan Kurang Dari 12 Bulan, Titin F. Nur, Febry Valentinus

Jurnal Administrasi Bisnis Terapan

This study aims to determine one of the weaknesses of the e-filing applications in reporting Annual Personal Tax Return with a case of earning less than 12 months. This study uses qualitative methods and data collection techniques used are literature studies, interviews and field studies. The selection of respondents with the following criteria : an individual taxpayer, has income from one employer in Jakarta with income period less than 12 months. Data analysis is carried out by reducing data, calculating, presenting data and drawing conclusions. The results of the study are using e-Filing application for reporting normal tax return is …

Analisis Penerapan Good Corporate Governance Pt Asuransi Purna Artanugraha, Mochammad Ulin Nuha, Sayyida Afifa, Karin Amelia Safitri

Jurnal Administrasi Bisnis Terapan

In order for the company to progress in achieving profitability, it implements the Good Corporate Governance (GCG) Principle. PT Asuransi Purna Artanugraha is conducting a compliance test by assessing each division so that problems do not arise or fraud that is not in accordance with company rules. Good Corporate governance, if good, it will get a good company value PT ASURANSI Purna Artanugraha will increase. The author will look for differences in the value of Good Corporate Governance of Full Artanugraha Insurance Companies in 2017 and 2018 in order to know the effectiveness of their application in the two years. …

Analisis Asosiasi Merek Iphone Pada Mahasiswa Vokasi Ui Di Masa Pandemi, Arius Krypton

Jurnal Administrasi Bisnis Terapan

This article highlights the integrated marketing communication strategy used by Iphone as a premium smartphone brand facing the competition with other brand during the pandemic.This research will discuss how Iphone is associated by its customer. The theory used on this research is consumer based research by Heding, Knudtzen and Mogens. In depth interviews took place to several Iphone users Vokasi UI college students as a data collecting method. All informants associated the Iphone brand not only for its high price but also from its product quality, shape, features, user experience and symbolic meaning are the result of this research. Consumer …

Peran Dan Fungsi Divisi Sekretariat Pada Pt Xyz, Radityo Kusumo Santoso, Nur Fadilah Dewi, Salsa Aliffia

Jurnal Administrasi Bisnis Terapan

This Final Project Task aims to provide information related to the Application of the Role and Function of the Secretariat Division in Supporting Division Performance at PT Perkebunan Nusantara III (Persero). In carrying out this task, the secretariat division requires a performance appraisal to support the performance of the division. Therefore in the assessment, a questionnaire is needed to produce an answer from the respondent where the results are use for a data test in a validity test data using SPSS V.26 software, the next step is reliability test that aims to determine the extent to which the measurement result …

2020-June-30-Power To The Caregivers, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY (June 30, 2020) – While much of the world, activities and businesses, have paused for COVID-19, services and daily care for infants and children cannot take a break, and as a result, licensed clinical psychologist and assistant professor of psychology Dr. Diana Morelen hasn’t either.

Morelen, a researcher in infant and early childhood mental health and the professor overseeing the ARCH (Affect, Regulation, Coping and Health) Lab at East Tennessee State University, has found that caring for the caregivers is an effective avenue to help support children.

“Ultimately, I want to help improve the lives of our babies …

Analisis Faktor-Faktor Produktivitas Usaha Tambak Udang L.Vannamei: Studi Kasus Pada Desa Bumi Pratama Mandira, Kecamatan Sungai Menang, Sumatera Selatan, Raka Respati Priyambodo, Rizky Luxianto

Jurnal Manajemen dan Usahawan Indonesia

The large economic potential of Indonesian aquaculture industry, especially in L.vannamei species, shows how vital it is to decide the correct aquaculture methods to maximize productivity. Bumi Pratama Mandira Village in Sungai Menang Region, South Sumatra is an area whose main economic activity comes from shrimp farming activity and mostly cultivating L.vannamei. The village located in one of the most remote regions in South Sumatra, limiting farmer access and present them with unique conditions for shrimp farming. This uniqueness raising the urgency to select the correct methods to sustain the entire village economic conditions. This study will evaluate three cultivation …

Pengaruh Aktivitas Social Media Marketing Terhadap Brand Trust, Brand Equity, Dan Brand Loyalty Pada Platform Social Media Instagram, Alfian Dally Irawan, Aswin Hadisumarto

Jurnal Manajemen dan Usahawan Indonesia

This study aims to determine the effect of social media marketing activities as seen from the dimen- sions of entertainment, interaction, trendiness, customization, and word-of-mouth, on brand trust, brand equity and brand loyalty conducted by Instagram social media. The study uses the Structural Equation Modeling (SEM) method with a sample of 617 respondents who are Indonesian residents ranging in age from 17 to 35 years and have used Instagram social media for a minimum of six months. The results showed that social media marketing activities viewed based on entertainment, interaction, trendiness, customization, and word-of-mouth had a positive effect on brand …

Analisis Pengaruh Struktur Kepemilikan Keluarga Terhadap Kinerja Perusahaan: Studi Empiris Pada Perusahaan Non Keuangan Terdaftar Di Bursa Efek Indonesia Periode 2009-2014, Eva Septiana, Zuliani Dalimunthe, Wasilah Wasilah

Jurnal Manajemen dan Usahawan Indonesia

The study aims to analyse how the ownership structure of a family company affects the company’s performance. The company’s performance was measured using Tobin’s Q to see how the market re- sponds to strategies and policies taken by the family company. The study took samples of 147 family companies listed on the Indonesia Stock Exchange during 2009-2014. The results showed that the family company had significantly lower performance compared to non-family companies, but the relationship between ownership by the family is a quadratic in which there is a direction reversal at the 76% ownership rate. The study also found that …

Analisis Faktor Risiko Pada Saham Perbankan Asean – 4 Periode 2006 – 2015 Dengan Pendekatan Fama And French Three Factor Model Dan Intertemporal Capital Asset Pricing Model, Lita Tiami Adela, Zaafri Ananto Husodo

Jurnal Manajemen dan Usahawan Indonesia

This research aims to determine the effect of market, size, and value on Fama and French Three Factor Model toward portofolio excess return using value weighted and equally weighted method on ASEAN – 4 banking stock. This research also determine the effect of market factor and term struc- tured factor on Intertemporal Capital Asset Pricing Model on ASEAN – 4 banking stock. The result shows only market factor that has significant effect towards banking stock portofolio excess return on Fama and French Three Factor Model, using both value weighted dan equally weighted. The term- structure factor on Intertemporal Capital Asset …

Retensi Karyawan Pada Usaha Kecil: Studi Eksploratori Pada Klaster Usaha Kecil Menengah (Ukm) Pengolahan Logam Di Kebasen, Tegal, Fanny Martdianty

Jurnal Manajemen dan Usahawan Indonesia

This study aims to determine the factors that influence voluntary turnover and how owners/ man- agers in SMEs conduct retention on their employees because the studies related to HR management in SMEs are still relatively few. Data was collected through semi-structured interviews with five own- ers /SME managers and 19 employees from five metal processing SMEs in Kebasen, Tegal. From the results, some findings based on employee information revealed that the reasons for employees leaving were mainly related to compensation issues and the intention to open a similar business. Whereas from the owner/ manager’s perspective, the reason employees leaving are: …

Implementasi Sapta Pesona Sebagai Upaya Dalam Memberikan Pelayanan Prima Pada Wisatawan Di Desa Wisata Pentingsari, Rahmi Setiawati, Pandu Siwi Tri Aji

Jurnal Administrasi Bisnis Terapan

The application of Sapta Pesona is one of the efforts in providing excellent services to tourists, especially for tourism villages, so that the participation of the community consisting of tourism consicious groups, hoemestay owners and the government is needed. This Study aims to describe the application of Sapta Pesona in Pentingsari Village in Providing excellent service. The Concept used is excellent service, village tourism and community based tourism. The research method used was qualitative with interview, observation and literature study date collection Techniques. The result of the Tourism Village, Because the tourism village has special characteristics that can be used …

Blind Image Quality Assessment For Face Pose Problem, Cerine Tafran, Mohamad El-Abed, Ziad Osman, Islam Elkabani

BAU Journal - Science and Technology

No-Reference image quality assessment for face images is of high interest since it can be required for biometric systems such as biometric passport applications to increase system performance. This can be achieved by controlling the quality of biometric sample images during enrollment. This paper proposes a novel no-reference image quality assessment method that extracts several image features and uses data mining techniques for detecting the pose variation problem in facial images. Using subsets from three public 2D face databases PUT, ENSIB, and AR, the experimental results recorded a promising accuracy of 97.06% when using the RandomForest Classifier, which outperforms other …

Studies Of Smba2cu3o7-Δ / Znfe2o4 Superconducting Composites, Hadi Basma, Waleed Abdeen, Ayman El-Tahan, El-Maghraby El-Maghraby, Ahmed Khalaf

BAU Journal - Science and Technology

SmBa2Cu3O7-δ /(ZnFe2O4)x superconducting composites with 0.00 ≤ x ≤ 0.20 wt% were prepared by the usual solid-state reaction method. The prepared samples were investigated using X-ray powder diffraction (XRD) at room temperature and electron paramagnetic resonance (EPR) measurements in the temperature range (100-295 K). It is found that EPR spectra are dominated by an anisotropic Cu2+ EPR pattern. Moreover, the EPR spectral intensity increases as the temperature decrease from room temperature down to 100 K. The number of spins (N) participating in EPR resonance, the activation energy (Ea), the paramagnetic susceptibility (c) and the effective magnetic moment (µeff) are calculated …

Potential Male Contraceptive Effect Of Eriobotrya Japonica Leaves Extract, Alaa Al Moubarak, Manal El Joumaa, Jamilah Borjac

BAU Journal - Science and Technology

Nowadays, the stability of population growth is becoming one of the common global social and health problems that could be solved via contraception. Current research in the field of male contraceptives is focusing on the use of oral herbs. Eriobotrya japonica (Loquat) is a medicinal plant that has been commonly valued for its anti-inflammatory, antioxidant, antidiabetic, hypocholesteremic, and antitumor properties. The present study aimed to investigate the effects of the oral administration of loquat aqueous leaves extract on the fertility of male Balb/c mice. For this aim, six-eight-weeks old male Balb/c mice (~25g) were orally administered (100 mg/Kg/day) loquat leaves …

Dielectric Properties Of Cu0.5tl0.5ba2ca2cu3o10-Δ Superconductor Added With Nano-Fe2o3, Aly Abou-Aly, Ibrahim Ibrahim, Nayera Mohammed, Mona Rekaby

BAU Journal - Science and Technology

A series of high-temperature superconducting samples of type Cu0.5Tl0.5Ba2Ca2Cu3O10-δ, (Cu0.5Tl0.5)-1223, added with nano-Fe2O3 (0.0- 1.0 wt. %) was prepared by a solid-state reaction technique via short time preparation procedure and under ambient pressure. The prepared samples were characterized using X-ray powder diffraction (XRD), scanning electron microscopy (SEM) and energy dispersive X-ray (EDX) for phase analysis and microstructure examination. The volume fraction results indicated that nano-Fe2O3 addition was significant in enhancing the formation rate of the (Cu0.5Tl0.5)-1223 phase, especially for x ≤ 0.2 wt. % samples. The electrical resistivity of the prepared samples was measured by the conventional four-probe technique from …

Customer Churn Analysis Using Binary Logistic Regression Model, Mohammad Abiad, Sorin Ionescu

BAU Journal - Science and Technology

These days, the fundamental target of all organizations is to accomplish a reasonable gainfulness. Organizations are looking to decide the elements, which has direct impact on their benefit and attempt to investigate them so as to pick up favorable circumstances on their rivals. With this solid aggressive market, holding customers turns into the fundamental objective of telecom mobile service providers opposed to drawing in new customers, since the expense of holding a customer is viewed as low contrasted with the expense of pulling in another customer as referenced before by numerous researchers. Thus, Customer Churn Analytics is one of the …

Solvent Effects On The Electronic Absorption Spectra Of Some Analytical Indicators, Mamdouh S. Masoud, Rabah H.A. Mohamed, Hesham M. Kamel, Najat O. M. El-Ziani

BAU Journal - Science and Technology

Electronic absorption spectra of selected ligands (Alloxan, Carmine, Naphthol Yellow S, Hematoxylin and Cyanine) were recorded in presence of different solvents (H2O, Ethyl acetate, Ethanol, DMF, Isopropyl alcohol, Amyl alcohol and Butanol) of variable physical properties. The electronic transitions were assigned. The data are analyzed based on the multiple linear regression technique explained from the views of different solvent parameters. Statistical analyses of the effect of solvents on the electronic spectra of the present ligands have been investigated.

Performance Of Concrete Containing Waste Plastic Straw Fibers, Jamal Khatib, Ali Jahami, Oussama Baalbaki, Adel Elkordi, Abed Bakri, Roba Alaina

BAU Journal - Science and Technology

Using fibers in concrete applications has become a common practice. This is partly due to improvement in ductility and crack control of concrete. There will be an added advantage if these fibers come from a waste source as it would lead to reduction in environmental pollution and the need for landfill spaces. This paper forms the initial part of a wide range investigation on the use of waste plastic fibers in concrete applications. This study attempts to apply the concept of sustainability and reduces the environmental pollution by producing fibers from waste plastic straws and adding them to plain concrete …