Business Analytics Commons^™

Regional Creative Economy Resilience Index: An Analysis Of The Creative Industry's Role In Fostering National Economic Resilience According To Asta Cita, Dks Nugraha Nugraha, Ramadhania Mumtaz Keesa

Jurnal Vokasi Indonesia

Indonesia's creative economy has survived worldwide economic shifts, especially the COVID-19 epidemic. This industry now drives innovation, culture, and technology. No systematic technique exists to quantify the creative ecosystem's impact on regional economic resilience. The Regional Creative Economy Resilience Index (IRED) is a conceptual model based on Asta Cita 2024–2029's eight strategic missions. This article uses the Asta Cita framework to describe how the creative industry strengthens national economic resilience and advances the IRED idea as a data-driven research and policy tool. This qualitative-descriptive study synthesizes 20 periodicals (2020–2025), analyzes policy, and maps themes using Asta Cita. Source triangulation …

Who Pays Dividend? Statistical Explanation And Machine Learning Prediction: Evidence From Pakistan, Zohaib Aziz, Javed Iqbal

The Indonesian Capital Market Review

This study explains and predicts the firm’s dividend payment decision using an unbalanced panel dataset of non-financial firms listed on the Pakistan Stock Exchange covering the period 2009-2020. Several traditional statistical models and modern machine learning algorithms are applied to examine the firm-specific and macroeconomic determinants of dividend decision. Logistic regression and dynamic panel probit models indicate that lagged dividend, firm efficiency and firm size positively influence the firm’s dividend decision whereas leverage and sales growth show negative effects. Lagged dividend is found to be the most influential variable in explaining and predicting the dividend decision while the role of …

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, …

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 …

Bibliometric Analysis Of Research On Women’S Labor Force Participation And Household Economics, Muhamad Dupi, Inayat Ullah Baloch

Jurnal Ekonomi Kependudukan dan Keluarga

Studies of women labor participation (WLFP) and household economics have grown in size in the last two decades and more research and policy focus are given to gender equality, labor markets and household welfare. Nevertheless, the available literature is still in pieces by region, theme, and institutional settings and a complete bibliometric review of this area of study is yet to be done. The objective of the proposed study is to trace the world-wide literature on the topic of women participation in the labor force and household economics through the analysis of the patterns of publications, networks of cooperations, and …

Digital Zakat And Islamic Fintech: A Bibliometric Analysis Of Global Research Trends And Collaboration Networks (2012–2025), Muhamad Dupi, Fauziyah Adzimatinur

Journal of Middle East and Islamic Studies

This paper examines global research trends, collaborative networks, and prevailing themes in digital zakat and Islamic fintech studies published from 2012 to 2025. We retrieved a total of 194 Scopus-indexed publications using bibliometric methods on September 23, 2025, and analyzed them using VOSviewer version 1.6.20. The analysis set a minimum occurrence threshold of 5 for keywords and a minimum citation threshold of 10 for documents. The results indicate that the number of publications has been steadily rising since 2017, with the most in 2023 (42 documents). Malaysia, Indonesia, and Nigeria were the top contributors, and INCEIF University and the International …

The Influence Of Live Shopping On Consumer Purchase Decisions: Analysing The Role Of Social Commerce In Indonesia’S Retail Sector, Andi Irfan, Andi Nur Yadin S, Hafipah Hafipah, Yusram Adi

The South East Asian Journal of Management

Research Aims: This study examines the influence of live shopping on consumer purchase decisions in Indonesia, focusing on key features such as interactivity, promotional urgency, and influencer marketing. It also investigates the mediating effect of consumer trust and the moderating role of social commerce experience.

Design/Methodology/Approach: A quantitative approach was employed, using survey data from 265 Indonesian consumers who engage in live shopping. The analysis was conducted using Partial Least Squares Structural Equation Modelling (PLS-SEM) in SmartPLS.

Research Findings: Interactivity, promotional urgency, and influencer marketing significantly impact consumer purchase decisions, both directly and indirectly through consumer trust. Promotional urgency …

Analisis Dampak Kebijakan Insentif Fiskal Terhadap Tingkat Komponen Dalam Negeri (Tkdn) Industri Manufaktur Di Indonesia, Muhammad Muhammad, Riyanto Riyanto

Jurnal Kebijakan Ekonomi

Over the last decade, the manufacturing sector's contribution to Indonesia's economy has declined. In 2010, it was 29.10% of GDP, but by 2022, it had dropped to 19.14%. Employment in the sector also fell, from 14.91% of the workforce in 2010 to 13.80% in 2022. To reverse this trend, the government introduced a policy to boost the Domestic Component Level (DCL) in manufacturing. By offering fiscal incentives to industries meeting certain DCL targets, the government aims to drive economic growth and job creation. A study using BPS data from 2008-2019 shows that this policy raised DCL by 23.5%.

The Impact Of Cost Leadership On Financial Distress Mediated Environmental, Social, And Governance, Steven Asher, Meythi Meythi, Riki Martusa, Rapina Rapina

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study investigates the mediating role of environmental, social, and governance (ESG) performance in the relationship between cost leadership and financial distress among companies in Indonesia. Methods: Using path analysis, the research analyzed a sample of 43 firms listed on the Indonesia Stock Exchange from 2018 to 2022. Findings: The findings indicate that cost leadership positively affected ESG; however, no direct relationship was observed between cost leadership or ESG and financial distress. The mediation analysis reveals that ESG acted as a mediator, linking cost leadership to a reduced risk of financial distress. Conclusion: These results highlight the importance of …

Determining The De-Dieselisation Priorities Of Distributed Diesel Generators In An Electricity Company, Kresna Nurdianto, Ratih Dyah Kusumastuti

Journal of Environmental Science and Sustainable Development

The Indonesian Electricity Company (PLN) is one of the main players in the energy transition in Indonesia, and the company plans to achieve net zero emissions by 2060. One way to do this is by implementing the de-dieselisation program, i.e. reducing the use of diesel power plants (PLTD) with new energy and renewable power plants. The Indonesian electricity supply business plan (RUPTL) 2021-2030 targets the reduction of electricity supply from PLTD by 87% by 2030. The program requires a method to determine the order of priorities of PLTDs to be de-dieselised. This research uses multicriteria decision making, namely, analytical hierarchy …

Future Trends In Halal Food: How Innovative Islamic Business Models Are Redefining The Indonesian Market, Jimmi Qizwini, Diki Gita Purnama

Journal of Middle East and Islamic Studies

Indonesia, a leading actor in the global halal food market, is undergoing significant transformations driven by the adoption of innovative Islamic business models. These models, which seamlessly integrate Islamic ethical principles with contemporary market forces, are fundamentally reshaping the structural and operational landscape of Indonesia’s halal food industry. This study aims to systematically investigate emerging trends, evaluate the impact of these pioneering business models, and provide a comprehensive analysis of their influence on consumer preferences and industry practices. Through a descriptive literature review, the research synthesizes insights from academic discourse and case studies to offer a thorough understanding of these …

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 …

The Clarity Of Business Models In Integrated Accounting Reports, Gabriel Donleavy

Jurnal Akuntansi dan Keuangan Indonesia

In this study, 664 students enrolled in accounting theory courses at both the undergraduate and postgraduate levels at the University of New England were tasked with the assignment of critically assessing the decision usefulness and understandability of 2 to 4 integrated accounting reports. A key aspect of their analysis involved a critical examination of how the accounting reports conveyed the business models employed by the respective companies. In the case of consolidated reports, students were expected to observe distinct business models for each segment of the group or identify a robust rationale if only one model was presented. A team …

Online Real-Life Situation Questionnaires To Develop Top-Down Reading Skill, Erni Adelina, Peny Meliaty Hutabarat

Jurnal Vokasi Indonesia

The top-down reading approach is generally applied in upper-intermediate to advanced ESL classes. The approach is thought to be too overwhelming for students who are at pre-intermediate, intermediate, or even beginner levels. Instructors may think that involving students’ background information or past knowledge in a passage topic will be burdensome for ESL students in a lower-level class. As a matter of fact, many students in any level of English class were experiencing or questioning the same issues in their routines. Separating students’ past knowledge from reading activity is impossible. This study was conducted to find out students’ past experience or …

Understanding Telecommunication Customer Churn: Insights From Lightgbm Predictive Modelling And Shap Feature Interpretation, Ruben Sinaga, Sunu Widianto

ASEAN Marketing Journal

Manuscript Type: Research Article

Research Aims: This research is expected to contribute to scientific insights on machine learning predictions, how to understand the contribution of variables and their interpretation in the overall context of customer churn in telecommunications companies.

Design/Methodology/Approach: Data was collected from one Indonesian telecommunication company within a total of 50,000 sample data points. The data was analyzed using a machine learning algorithm to process, predict, and interpret the result based on the research scenario.

Research Findings: These findings revealed that the SHAP framework significantly impacts the churn problem, allowing the marketing team to implement the right strategy …

Tinjauan Analisis Desain Grafis Pada Konten Infografis Transportasi Darat Instagram Dewan Transportasi Kota Jakarta: Studi Kasus Tahun 2021, Hardika Widi Satria, Putri Ayu Ningtyas, Muhammad Anas Ramadhan Sumirat

Jurnal Vokasi Indonesia

Paper ini membahas desain grafis di dunia periklanan dan pemasaran. Desain Grafis menggunakan kata, gambar dan elemen grafis untuk berkomunikasi serta merupakan bagian dari ekspresi verbal-visual. Infografis saat ini banyak diaplikasikan di dunia periklanan. Dewan Transportasi Kota Jakarta (DTKJ) berusaha membangun brand awareness melalui medium infografis. Infografis yang dibuat merupakan infografis mengenai transportasi darat yang dibuat secara berkelanjutan, berisi tentang ketersediaan transportasi, rute transportasi, jam transportasi, kondisi transportasi, dan kebijakan mengenai transportasi guna membangun brand DTKJ itu tersendiri menjadi sebuah instansi mengenai transportasi di DKI Jakarta yang menarik, aktif, dan sustainable. Instagram digunakan oleh DTKJ sebagai salah satu pendekatan social …

Lingkungan Kerja, Employee Engagement Dan Kepuasan Kerja Karyawan Non Medis Di Rs Hermina Bogor, Nur Fadilah Dewi, Ressa Maharani

Jurnal Vokasi Indonesia

Kualitas pelayanan kesehatan di rumah sakit dapat ditingkatkan melalui lingkungan kerja, employee engagement dan kepuasan kerja yang merupakan faktor penting dalam meningkatkan kinerja karyawan. Lingkungan kerja sangat berpengaruh dalam diri karyawan dan yang berada di sekitarnya dalam menjalani tugas-tugasnya. Tujuan penelitian ini untuk mengetahui lingkungan kerja, employee engagement dan kepuasan kerja karyawan non medis di RS Hermina Bogor. Penelitian deskriptif kuantitatif pada karyawan non medis RS Hermina Bogor dengan sampel berjumlah 64 orang dengan instrumen kuesioner employee engagement. Hasil penelitian didapatkan persentase karyawan non medis untuk mengetahui lingkungan kerja, employee engagement dan kepuasan kerja dapat disimpulkan bahwa lingkungan kerja karyawan …

Pemeliharaan Berkala Generator Set Rumah Sakit, Amanda Deani, Elsa Roselina, Ari Nurfikri

Jurnal Vokasi Indonesia

Generator set (genset) merupakan utilitas rumah sakit dan termasuk dalam pengawasan instalasi sarana prasarana rumah sakit. Keandalan waktu genset untuk memberikan suplai otomatis harus tercatat dan dievaluasi secara berkala, karena hal ini memengaruhi suplai listrik untuk peralatan medis yang berhubungan langsung dengan keselamatan pasien. Salah satu kegiatan yang harus disiplin dalam pelaksanaannya adalah pengisian checklist pemeliharaan. Penelitian ini dilakukan untuk mengetahui gambaran dalam pemeliharaan generator set secara berkala. Penelitian ini menggunakan metode kuantitatif. Data yang digunakan merupakan data sekunder yang meliputi data pemeliharaan, data operasional, dan data kerusakan genset Tahun 2021. Data yang dianalisis adalah perhitungan Specified Operating Time (SOT), …

The Effect Of Risk Profile In Pandemi Outbreak To Banking Financial Performance Case Study In Indonesia, Fajar Abdullah

Journal of Middle East and Islamic Studies

The risk profile that occurred within the scope of banking during the Covid 19 pandemic which was quantitatively reflected in the microeconomic ratios of the BOPO, NPF/NPL, FDR/LDR ratios, and macroeconomics in this case, inflation and the USD exchange rate, were the main factors in the decline in the soundness level bank which is reflected in the value of the bank's financial performance ratio, namely Return on Assets due to. The objects in this study are the general Islamic and conventional banking industry, with data observations including BOPO, NPF/NPL, FDR/LDR, inflation, and the USD exchange rate. By comparing the effect …

Analisis Tren Saham Cfd, Forex Dan Kripto Menggunakan Pendekatan Fuzzy, Yulius Eka Agung Saputra

Jurnal Vokasi Indonesia

Penelitian ini bertujuan untuk menemukan solusi untuk mengatasi ketidakpastian dalam menentukan waktu yang tepat untuk bertransaksi dan berinvestasi dalam produk derivatif perdagangan valas. Metode yang digunakan adalah dengan menguji beberapa indikator teknikal, seperti Ichimoku, KSA, Fuzzy Logic, dan Expert Advisors, pada semua pasangan yang diuji berdasarkan sesi (Jepang, London, AS). Hasilnya menunjukkan bahwa penggunaan kombinasi indikator teknikal ini dapat memberikan keuntungan maksimum dan kerugian tertunda minimum untuk semua pasangan yang diuji, sehingga dapat membantu para pedagang untuk menentukan kondisi yang tepat untuk berdagang dan berinvestasi yang diperkuat dengan nilai Mean Square Error (MSE) sebesar 5% dan Mean Absolute Percentage Error …

Prosedur Pengajuan Klaim Secara Offline Dan Online Terhadapprogram Pensiun Pertama Di Pt Taspen (Persero) Cabang Bogor, Fia Fridayanti Adam, Ilmarusyania Ilmarusyania

Jurnal Vokasi Indonesia

PT TASPEN (Persero) merupakan Badan Usaha Milik Negara (BUMN) yang ditunjuk oleh pemerintah untuk melakukan penyelenggaraan dan pengelolaan Program Pensiun untuk Aparatur Sipil Negara (ASN). Program Pensiun bertujuan untuk memberikan penghasilan dan meningkatkan kesejahteraan pegawai saat berhenti bekerja atau memasuki usia pensiun. Salah satu jenis manfaat Program Pensiun yang diselenggarakan oleh PT TASPEN (Persero) adalah Program Pensiun Pertama yang bertujuan untuk memberikan hak pensiun setiap bulannya ketika peserta mencapai batas usia pensiun. Dalam pelaksanaan pengajuan klaim pensiun terdapat prosedur yang jelas dan sederhana untuk mencapai sistem pelayanan yang baik. Prosedur pengajuan di PT TASPEN (Persero) Cabang Bogor dapat dilakukan secara …

Model Spasial Data Panel: Indeks Harga Konsumenindonesia Di Masa Pandemi Covid-19, Debrina Vita Ferezagia, Dimas Anggara

Jurnal Vokasi Indonesia

Inflasi harga secara umum merupakan persentase perubahan indikator Indeks Harga Konsumen (IHK). Penelitian ini bertujuan untuk memodelkan indeks harga konsumen pada masa pandemi covid-19 . Data yang digunakan dalam penelitian ini bersumber dari data Badan Pusat Statistik yaitu: Indeks Harga Konsumen (IHK), harga beras, harga daging ayam ras, harga minyak goreng. Data yang bersumber dari Bank Indonesia yaitu jumlah uang yang beredar, tingkat suku bunga. Data yang bersumber dari Pusdatin Kementrian Kesehatan yaitu jumlah kasus terkonfirmasi positif covid 19. Peubah respons yang digunakan adalah IHK yang merupakan indikator terbaik yang mencerminkan perubahan harga eceran. Pendugaan parameter yang digunakan adalah model …

Analisis Sengketa Pajak Penghasilan Badan Atas Koreksi Biayapromosi Bagi End-User (Studi Kasus Pt Saf Tahun 2018), Aditya Avianti Ivah Komarasari, Arie Widodo, Titin Fachriah Nur Anwar

Jurnal Vokasi Indonesia

Penelitian ini membahas mengenai Analisis Sengketa Pajak Penghasilan Badan Atas Koreksi Biaya Promosi Bagi End-User (Studi Kasus PT SAF Tahun 2018). Penulisan ini bertujuan untuk menjelaskan dasar koreksi Direktur Jenderal Pajak dan Argumentasi dari Wajib Pajak (PT SAF) terkait sengketa atas biaya promosi yang dilakukan. Metode Penelitian yang dilakukan adalah menggunakan metode penelitian studi kasus dan studi pustaka. Dalam hal ini biaya promosi diberikan kepada end-user yang pada dasarnya informasi terkait penerima penghasilan tidak dapat disajikan seluruhnya pada daftar nominatif yang harus dilaporkan sebagai syarat pembebanan biaya. Berdasarkan hasil analisis, sengketa pajak timbul karena adanya perbedaan pendapat antara PT SAF …

Peran Regulasi Biaya Tes Antigen Dan Tes Pcrterhadap Penerimaan Departemen Laboratorium Rs X, Nia Murniati, Bulan Kamillah

Jurnal Vokasi Indonesia

Pemeriksaan Tes Antigen dan Tes Polymerase Chain Reaction (PCR) adalah langkah pertama dalam penegakan diagnosa Covid-19. Sejak kemunculannya di awal pandemi hingga terbitnya regulasi pemerintah tentang penyeragaman tarif yang mengatur ketentuan biaya pemeriksaan memberikan dampak terhadap penerimaan rumah sakit terutama pada Departemen Laboratorium. Regulasi pemerintah yang berkali-kali berubah terkait tarif biaya pemeriksaan menyebabkan rumah sakit tidak dapat memproyeksi penerimaan dari item pemeriksaan Tes Antigen dan PCR di Departemen Laboratorium. Penelitian ini bertujuan untuk melihat peran regulasi biaya tes antigen dan PCR terhadap penerimaan Departemen Laboratorium RS X, menggunakan metode kuantitatif berdasarkan data penerimaan Departemen Laboratorium RS X periode April 2021 …

Hubungan Antara Indeks Massa Tubuh (Imt) Denganbentuk Lengkung Kaki Pada Anak Usia Masa Kanak-Kanak Akhir, Zafira Jauza, Farahdina Bachtiar, Suci Wahyu Ismiyasa, Andy Sirada

Jurnal Vokasi Indonesia

Indeks Massa Tubuh (IMT) menjadi acuan yang digunakan untuk menentukan kategori komposisi berat badan. Pengukuran IMT juga berkaitan dengan status gizi yang mempengaruhi kesehatan seseorang. Pada anak-anak yang memiliki berat badan berlebihan, lengkung kaki cenderung datar (flatfoot) karena beban yang ditumpu tubuh lebih besar, sehingga dapat menyebabkan diantaranya nyeri, cedera, gangguan berjalan, dan ketidakseimbangan ketika berdiri lama. Oleh karena itu, penelitian ini bertujuan untuk mengetahui hubungan antara IMT dengan lengkung kaki pada anak usia masa kanak-kanak akhir (10 – 12 tahun). Desain penelitian ini menggunakan cross–sectional yang dilakukan dengan metode observasi dalam satu waktu tanpa adanya follow up atau berkelanjutan. …

Penyusutan Arsip Rekam Medis Di Rumah Sakit:Studi Kasus Rumah Sakit Vertikal Kemenkes, Susi Haryanti, Ratih Surtikanti

Jurnal Vokasi Indonesia

Studi ini menggambarkan penyusutan arsip rekam medis di rumah sakit vertikal Kementerian Kesehatan menurut Peraturan Menteri Kesehatan no. 269 Tahun 2008 tentang Rekam Medis. Rekam medis adalah berkas yang berisikan catatan dan dokumen tentang identitas pasien, pemeriksaan, pengobatan, tindakan dan pelayanan lain yang telah diberikan kepada pasien. Rekam medis merupakan bagian dari arsip sesuai dengan definisi arsip yang mengacu pada Undang-undang No. 43 Tentang Kearsipan sehingga kegiatan penyusutan akan mendukung proses pengelolaan rekam medis secara efisien. Kegiatan penyusutan rekam medis juga menjadi salah satu komponen akreditasi rumah sakit. Penelitian ini dilakukan untuk melihat dampak dari implementasi Permenkes no. 269 tahun …

Personal Financial Planning (Pfp) Sebagai Implementasipengentasan Fakir Miskin Di Indonesia, Kevin Exaudi Siregar, Filicia Fiona

Jurnal Vokasi Indonesia

Fakir miskin pada hakikatnya merupakan sumber daya manusia yang memiliki keterbatasan dalam memanfaatkan akses secara holistik untuk meningkatkan kondisi keuangan. UU No. 13 Tahun 2011 tentang Penanganan Fakir Miskin mengatur bahwa fakir miskin berhak untuk meningkatkan kondisi keuangan yang sustainable. Penelitian ini menjelaskan mengenai penerapan teori perencanaan keuangan bagi fakir miskin dalam mendukung peningkatan tingkat literasi keuangan masyarakat sebagaimana komitmen tinggi dari Otoritas Jasa Keuangan (OJK). Tujuan penelitian ini adalah sebagai pemecah batas-batas tertentu yang menghambat fakir miskin dalam meningkatkan kondisi keuangan. Metode penelitian yang digunakan melalui pendekatan kualitatif dengan analisis narasi. Hasil dari penelitian ini menunjukkan melalui personal financial …

Analisis Pengembangan Program Pendidikan Jarak Jauhprogram Pendidikan Vokasi Ui, Titis Wahyuni

Jurnal Vokasi Indonesia

Penelitian ini bertujuan untuk menganalisis kelayakan Program Pendidikan Vokasi Universitas Indonesia untuk mengembangkan program pendidikan/pelatihan jarak jauh. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, yaitu dengan menggunakan data primer untuk mendapatkan informasi tentang minat dan jenis pelatihan yang dibutuhkan oleh masyarakat dan menggunakan metode wawancara untuk mendapatkan data tentang infrasinfratruktur serta media yang digunakan untuk pembelajaran/pelatihan jarak jauh di Program Pendidikan Vokasi UI. Data penelitian yang diperoleh melalui kuesioner dianálisis dengan analisis deskriptif. Sedangkan data hasil wawancara, diolah dan dianalisis dengan menggunakan analisis SWOT dalam beberapa tahap sehingga dapat diperoleh kesimpulan. Hasil penelitian ini adalah bahwa Sebesar 89,31% …

Esg And Intellectual Capital Efficiency: Evidence From Asean Emerging Markets, Etikah Karyani, Muhamad Resa Perdiansyah

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to investigate the impacts of Environmental, Social, and Governance (ESG) in total and individual performance (“E”, “S”, and “G”) on firms’ intellectual capital (IC) efficiency. The Value-Added Intellectual Coefficient (VAIC) and Modified Value-Added Intellectual Coefficient (MVAIC) were used to measure IC efficiency. Meanwhile, the annual ESG index data from the ASEAN-4 were used to measure ESG from 2015 to 2020. The results show “E”, “S”, and “G” and total ESG positively affect firms’ efficiency in managing IC. In addition, the industry type moderates these relationships in terms of that banks have a greater influence than non-banks. Our …

Analyzing The Relationship Between Return And Trading Volume In Relation To Cross-Sectional Absolute Deviation (Csad) In Order To Detect Herding Behavior In Indonesia Emerging Stock Market, Helma Malini, Annisa Dipa Sakliana

The Indonesian Capital Market Review

Investor herding behavior is a primary source of speculative bubbles since it implies that investors make identical trading decisions, which can lead to stock prices deviating from their underlying worth. The goal of this study is to detect herding behavior in the Indonesian stock market between 2016 and 2021. The relationship between return and trading volume, known as Cross Sectional Absolute Deviation, is used to assess herding behavior (CSAD). Time-series regression and quantile regression analysis will be employed as data analytic techniques in this study to investigate herding behavior under various market scenarios. Herding behavior is evident in the Indonesian …