Academic Journal @ Perbanas Business School Surabaya - Indonesia
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Match or Mismatch of Expectation-Realization Behind the Motives in Supporting Social Entrepreneurship Programs
Full text linkAbundant studies regarding motives in social enterprise have been conducted but have barely explored the gaps between motivational expectations and realizations. Particularly in waste bank studies, such a study has yet to be scholarly discussed. Using expectancy theory and mismatch hypotheses, this study explored the motives in waste bank participation towards owners/managers and customers and measured the gaps between the motive expectations and realizations. Quantitative comparison tests were employed on 45 Indonesian waste bank owners/managers and 162 customers whose data were collected directly and through online surveys. The findings reveal that the most expected motive was the environmental, while the least was the economic; this went for both waste bank owners/managers and customers. The results also show that severe mismatches occurred between expectations and realizations, in which the most significant gap for waste bank owners/managers was educational, while the environmental motive was the biggest for customers. This study\u27s findings enrich the social entrepreneurship literature by showing that the motives per se are insufficient to reveal individuals\u27 actual situations in supporting the social programs, as disparities are very likely to occur between expectations and realities. The gap analysis in this study provides a different alternative to conducting studies related to the underlying motives for supporting social entrepreneurship programs
The Effect of Green Intellectual Capital, Good Corporate Governance, and Growth Options on Sustainability Performance
No full textGlobal climate change, deforestation, plastic pollution, and other environmental issues have made sustainability performance an increasingly researched topic. This study investigates the impact of green intellectual capital, good corporate governance, and growth options on the sustainability performance of primary consumer goods sector companies in Indonesia. Additionally, it examines the moderating role of public ownership. We measure sustainability performance using a composite index based on the sustainability balanced scorecard and the G4 Global Reporting Initiative\u27s sustainability reporting disclosure framework. To our knowledge, this study is the first to employ this specific measurement method. Using a random effects estimator on 144 observations, we estimated our models. The findings indicate that good corporate governance, growth options, and public ownership positively influence sustainability performance, while green intellectual capital does not. Furthermore, the study reveals that public ownership strengthens the effects of green intellectual capital and growth options on sustainability performance. This suggests that in companies with low public ownership, green intellectual capital alone may not sufficiently enhance sustainability performance
Exploring the Role of Knowledge Sharing in Enhancing Innovative Work Behavior in Small Medium-sized Industries
Full text linkThis study investigates the impact of transformational leadership on innovative work behavior, with a focus on the mediating role of knowledge sharing. Data were collected through a questionnaire administered to 126 respondents from small and medium-sized export industries in Bali. The data were analyzed using SmartPLS 3.2.9. The findings indicate that transformational leadership has a significant effect on innovative work behavior. Furthermore, knowledge sharing serves as a mediator between transformational leadership and innovative work behavior. The study acknowledges limitations, such as potential bias from self-assessment methods. The implications suggest that leaders in small and medium-sized industries should gain a deeper understanding of the relationships between these variables and the mediating mechanisms involved. This information can be valuable for enhancing leadership performance and fostering innovative work behavior in these industries. Theoretically, this study contributes to the understanding of how leadership styles can enhance organizational behavior, particularly in promoting innovative work behavior
Peran Servant Leadership pada Organizational Citizenship Behavior dengan Mediasi Job Satisfaction
Full text linkThis study aims to determine the effect of servant leadership and perceived organizational support on organizational citizenship behavior through job satisfaction of PERUMDAM Tirta Projotamansari Bantul Yogyakarta emplo-yees. This research is quantitative, and primary data in the form of filling out questionnaires were taken with a census technique on 55 respondents. The data were collected through a direct survey, and then, processed using multiple linear regression analysis using SPSS version 23 and sobel test using daniel soper calculator. The results showed that servant leadership has a significant positive effect on job satisfaction, job satisfaction has a significant positive effect on organizational citizenship behavior, and job satisfaction mediates the effect of servant leadership on organizational citizenship behavior. Companies can improve the implementation of servant leadership which is still low among employees so that it can strengthen employee job satisfaction and contribute to organizational citizenship behavior
Peranan pertumbuhan ekonomi dalam memediasi faktor-faktor yang mempengaruhi indeks pembangunan manusia
Full text linkProvincial HDI data in 2022 shows striking disparities between regions. This figure shows the uneven economic development in Indonesia. An analysis of factors that can influence HDI is needed. This research aims to analyze the influence of regional finan-cial performance and capital expenditure on HDI with economic growth as an inter-vening variable. The sample used in this research was 34 provinces that met the research criteria. The variables used in this research are regional financial performance, capital expenditure, economic growth, and HDI. Financial performance and capital expenditure are exogenous variables, economic growth is an intervening variable, and HDI is an endogenous variable. The method used to analyze the relationship between variables is SEM PLS. The test results show that financial performance, capital expenditure and economic growth directly have a positive significant effect on HDI. The results of this test have the implication that to improve the quality of life of the population, attention is needed to improve financial performance, capital expenditure and economic growth in each region. The other test results showed that economic growth was able to mediate the effect of capital expenditure on HDI but was not able to mediate the effect of financial performance on HDI
Analisis faktor penentu keberhasilan implementasi sistem informasi akademik pada ISB Atma Luhur
Full text linkTo support higher education, academic information systems are required. However, user satisfaction, especially among students, is crucial to the system’s success. The aim of this research was to investigate the relationship between student happiness and the quality of academic information systems at the Atma Luhur Institute of Science and Business (ISB), using ease of use as a mediating variable. This study aims to analyze the factors influencing student satisfaction with the academic information system at ISB Atma Luhur. Using structural equation modeling (SEM) with a partial least squares (PLS) approach, this research examines the impact of information quality, system quality, and service quality on ease of use and student satisfaction. Data were collected through questionnaires distributed to 200 students who use the information system. The results indicate that information quality and system quality significantly affect ease of use, which in turn affects student satisfaction. Additionally, service quality has a direct and significant impact on student satisfaction. These findings contribute significantly to the development of academic information systems by highlighting aspects that need attention to enhance user satisfaction. The practical implications of this research include recommendations for improving information quality, system quality, and service quality within the context of academic information systems
Pendampingan Digitalisasi Pelaku UMKM Kelurahan Kedurus
Full text linkPara pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia semakin meningkat jumlahnya. Perkembangan UMKM di Indonesia terus meningkat dari segi kualitasnya, hal ini dikarenakan dukungan kuat dari pemerintah dalam pengembangan yang dilakukan kepada para pelaku UMKM, yang mana hal tersebut sangat penting dalam mengantisipasi kondisi perekonomian ke depan serta menjaga dan memperkuat struktur perekonomian nasional. Terdapat 25 pelaku UMKM RW 08 Kelurahan Kedurus, Kecamatan Karang Pilang, Kota Surabaya. Pada saat ini, para pelaku UMKM tersebut menjalankan bisnisnya masih ada yang belum terjamah digitalisasi. Terdapat beberapa pelaku UMKM yang belum menggunakan platform digital untuk menjual produknya. Kondisi lainnya juga menunjukan bahwa pecatatan keuangan pada pelaku UMKM belum tercatat dengan rutin dan belum rapi. Kondisi tersebut menunjukan belum optimalnya penggunaan teknologi oleh para pelaku UMKM. Program pengabdian kepada masyarakat ini bertujuan yaitu mengoptimalkan penggunaan digitalisasi marketing dan pencatatan keuangan kepada pelaku UMKM. Metode yang digunakan yaitu pemetaan, pendampingan, monitoring dan evalusi, serta pembuatan laporan. Hasil akhir dalam kegiatan ini adalah mitra mampu menggunakan aplikasi Shopee dan Akuntansiku untuk menjalankan bisnisnya
BUDIDAYA PRESISI JAMUR TIRAM DIGITAL TEKNOLOGI KEMANDIRIAN UMKM DESA SANANREJO
Full text linkDesa sananrejo kecamtan Turen Kabupaten Malang memiliki sentra produksi Jamur tiram oleh Bapak Sanip sebagai pemilik UMKM yaitu budidaya jamur Tiram putih dan Baglog merupakan media pertumbuhan jamur, kegitan produksi setiap hari dan memiliki karyawan 15 orang, yang sudah memiliki tugas seperti: 1)Pencampuran bahan baku, 2 Cetak Baglog, 3) Perawatan/penyiraman Jamur, 4) pengawas suhu rumah jamur dan 5) area Penjualan meliputi: Dampit, Kepanjen , Gondanglegi, Kota Malang dan sekitarnya. Dalam sehari mitra memproduksi sekitar 150 kg Jamur per harinya untuk memenuhi permintaan konsumen yang cukup tinggi. dalam usaha mitra antara lain: a) Proses pencampuran bahan baku secara Tradisional dan tidak merata; b) Proses pencetakan media pertumbuhan jamur baglog manual, Kurangnya teknologi otomatis Pengemasan baglog belum memiliki merek dan kurang menarik  Omzet tidak dapat diperoleh dengan maksimal  Belum ada manajemen keuanganTidak memiliki atribut pemasaran, Belum memiliki merek dagang Belum memiliki ijin PIRT dan sertifikat Halal. Oleh karena itu, oleh tim PKM Unikama kepada mitra adalah  Desain dan pembuatan mesin mixer pencampuran bahan baku otomatis pencampuran bahan buku merata pengaturan suhu rumah budidaya jamur menggunakan Internet of things(Iot) Pelatihan dan pendampingan penggunaan mesin serta pemasaran berbasis media online; Pelatihan dan pendampingan manajemen keuangan dan pembukuan sederhana Pelatihan dan pendampingan kewirausahaan secara berkala Monitoring dan Evaluasi Program Bersama Mitr
Assessing Model of Tax Evasion and Firm’s Value: Moderating Role of Corporate Governance and Company Characteristics
Full text linkThis study aims to examine the effect of tax evasion and corporate governance on firm value. This model uses governance and company characteristics as moderating variables of the relationship between tax evasion and firm value. This study uses panel data consisting of 18 companies in the mining sector from 2016 to 2020. The approach used is panel data using Eviews 12. This research proves that tax evasion does not have a significant direct effect on firm value. This research finds that family management and ownership concentration have a significant influence on firm value. Family management has a direct negative impact on firm value. Ownership concentration and leverage have a direct positive effect on firm value. Return on assets and company size do not have a significant influence on firm value. Governance and company characteristics are found not to moderate the relationship between tax evasion and firm value. This research presents an initial study that focuses on the relationship between tax evasion efforts and firm value in mining companies, using six analyzed models
Implementing Situational Crime Prevention Theory in the Matter of Financial fraudulent
No full textFraud and financial crime continue to pose significant challenges for private companies, making prevention efforts essential through the identification of their root causes. This study examines the relationship between situational crime prevention and financial fraud, with a focus on employee tenure as a moderating variable. An empirical research method was employed, with data collected from employees of PT Budi Jaya and its subsidiaries through questionnaires. A total of 60 valid responses were analyzed using WarpPLS. The findings reveal that situational crime prevention—measured through indicators such as minimal benefits, high risks, limited opportunities, and strict sanctions—has a significant negative impact on financial fraud. Additionally, the study demonstrates that employee tenure moderates the relationship between situational crime prevention measures and financial fraud. This research makes a theoretical contribution to situational crime prevention theory by incorporating the concept of rationalization, which fraud perpetrators often use to justify their actions. The study offers practical insights, suggesting that companies and regulators should implement robust internal control systems to minimize opportunities for fraud and establish clear, stringent rules and sanctions to deter fraudulent behavior