Academic Journal @ Perbanas Business School Surabaya - Indonesia
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Online Marketing Readiness of MSMEs in Indonesia: A Perspective of Technology Organizational Environmental Framework
Full text linkMicro, Small, and Medium-sized Enterprises (MSMEs) play a crucial role in the economic landscape of tourism areas, offering collective services that enhance tourist experiences and convenience at destinations. One key effort to promote tourism is enhancing the technological readiness of MSMEs. This study aims to evaluate the preparedness of MSMEs to adopt e-commerce technology. Data was gathered through interviews and questionnaires distributed randomly to 184 business operators. The research utilized the Technology Organizational Environmental (TOE) framework, encompassing ten indicators identified from various sources. Data analysis was conducted using Structural Equation Modeling (SEM) with four hypotheses. The findings reveal that both organizational readiness and external environmental support have a positive impact on technology adoption readiness. Furthermore, organizational readiness significantly mediates the relationship between environmental support and technological readiness. Therefore, it is essential to develop the organizational readiness of MSMEs to facilitate the adoption of e-commerce technology
University Social Responsibilities-Based Green Accounting: Implementation of Green Universities
Full text linkThe research aims to examine the differences in the implementation of green accounting based on University Social Responsibilities (USR) at the Sepuluh Nopember Institute of Technology (ITS) and Brawijaya University (UB). The data analysis method uses a different test approach with a sample size of 150 respondents from the academic community. The data collection method uses a mail survey with Google Forms. The research results prove no difference in implementing environmental awareness, environmental involvement, environmental reporting, environmental audit, and university social responsibility at ITS and UB. UB initiated the green campus concept and ITS with the eco campus concept. However, there are no audit reports related to green accounting at either campus. The contribution of this research will lead to policies for drafting environmental audit report regulations because campuses also produce waste from the impact of their activities. This regulation can strengthen sustainable practices on campus environments in Indonesia and ensure a sustainable environmental legacy for future generations
Unexplored potential in accounting research
Full text linkThis study aims to find new ideas within the trends of accounting research. Using a literature review approach, this study maps the composition of accredited accounting research publications at SINTA 2 from 2020 to 2022 and specifically focuses on topics, methods, journals, authors and universities. The results of this study show that there is an increase in the number of published accounting articles, but it is not commensurate with the number of citations used, indicating that there is a decline in the quality of publication. Research topics are dominated by financial aspects, with the least attention given to AIS (Accounting Information Systems). The majority of research methods employ archival approaches, with experimental methods being the least utilized. This study notes that accounting research trends continue to be centralized on the island of Java, indicating the inequality in the distribution of resources and educational infrastructure across Indonesia. In addition, the results also show that undergraduate students still dominate research authors. This analysis provides an overview of the urgency of educational development in Indonesia
Determinan innovative work behavior generasi Z: dengan grit sebagai pemoderasi
Full text linkGeneration Z is a new worker demographic beginning to dominate the workplace. This study aims to investigate and explain the impact of workplace ostracism and job stress on innovative work behavior among Generation Z employees in Salatiga, using grit as a moderating variable. Companies are also anticipated to become aware of the influence of workplace ostracism and job stress on Gen Z employees’ grit and innovative work behavior, allowing them to develop HR management methods to foster innovative work behavior from Gen Z employees. The study was conducted in Salatiga, with 366 samples from Generation Zrespondents. The analysis technique employed was Moderating Structural Equation Modeling with SmartPLS. The fndings of this study indicate that grit can be a variable that reduces the negative impact of workplace ostracism and job stress on the innovative work behavior of Gen Z employees, implying that to foster innovative workplace behavior, companies must also be able to encourage high grit in their employees, particularly Gen Z employees. Managers must be able to educate employees on the value of grit in establishing long-term success and innovative work behavior
The effect of perceived benefits,ease of use, and risk on culinary MSMEs’ interest in utilizing QRIS
Full text linkThe GNNT (National Non-Cash Movement) program is in line with fintech innovations that have a real impact on improving the efficiency of the payment system, financial inclusion, and the Indonesian economy. In the Kedungkandang sub-district area of Malang City, the number of culinary MSME units has increased, which can encourage GNNT to be realized. However, many culinary MSMEs have not optimized using QRIS as a non-cash payment tool. This study aims to see the effect of perceived benefits, ease of use, and risk on culinary msmes’ interest in utilizing QRIS. This research uses Quantitative method approach in this research. Culinary MSMEs are in Kedungkandang District, Malang City, as the research population. The sample was taken by a purposive sampling technique with a research sample of 100 respondents. Data ere collected by n distributing questionnaires and was measured using nominal and Likert scales-data processing with Stata 17 software with a multinomial logistic regression model. The results show that perceived benefits, convenience and risk partially affect the interest of culinary MSMEs in using QRIS. The perception of benefits, convenience and risk encourages an increase in the probability of interest in culinary MSMEs in using QRIS so that perceived benefits can increase MSME understanding of the benefits of QRIS, the perception of ease of use supports increased adoption of QRIS use; perceived risk can encourage strengthening the QRIS security system so that MSMEs are more confident and adopt QRIS
Factors influencing financial behavior: The role of income as a moderator of financial knowledge
No full textThe purpose of this study is to analyze the financial behavior of female MSME entrepreneurs, with income as a moderating variable. The data were collected by using a survey as the instrument in the form of a questionnaire. The respondents for this study were female MSME entrepreneurs residing in Solo and Yogyakarta, totaling 400 respondents, with 200 from each region. The distribution of the questionnaire was carried out offline and online via google form. The results indicate that financial knowledge and income do not influence financial behavior, while financial technology and lifestyle negatively affect financial behavior. Internal locus of control and spiritual intelligence positively impact financial behavior, with income which is not able to moderate the relationship between financial knowledge and financial behavior. These results have implications for the financial behavior of women who work as MSME entrepreneurs to improve their financial knowledge so that they become better and wiser in their financial behavior
Determinan keputusan penggunaan pembayaran digital: Peran niat sebagai mediasi literasi keuangan
Full text linkThis study aims to examine the influence of financial literacy, risk perception, lifestyle, and the use of digital payments, all of which are mediated. by intention, on Generation Z in Surabaya. This study uses quantitative methods and purposive sampling techniques involving 175 Generation Z respondents in Surabaya. The data analysis technique uses a structural equation model with partial least squares (SEM-PLS). The results of the study indicate that financial literacy has a direct influence on the intention and use of digital payments, while risk perception does not directly affect the intention to use digital payments but directly affects the use of digital payments. Meanwhile, lifestyle does not directly affect the use of digital payments. This study proves that the intention to use digital payment applications is able to mediate the influence of financial literacy on the use of digital payments. Yet, the intention to use digital payment applications is not able to mediate the perception of risk in the use of digital payments. It can be implied that financial literacy is important for increasing the use of digital payment applications for Generation Z in Surabaya through high intentions
PENGEMBANGAN USAHA BUMDESA MASYARAKAT MADANI SEJAHTERA DAN PELAPORAN KEUANGAN MENUJU PENCAPAIAN SDGs
Full text linkBUMDES Masyarakat Madani Sejahtera is a business entity initiated by Desa Janti in Sidoarjo- East Java. However, recently BUMDES has an issue for not being able normally operate and provide financial statement as it used to. BUMDes has a retail business which sell daily items to the village. The community service team identify this issue and attempt to solve it. They developed online Post of Sales (POS) for efficiency and effectivity. At the same time the other member of the team which concentrated in accounting assist BUMDes to provide financial statement in accordance with Indonesian financial standard. The team were using collaborative approach which began with mapping the issue and continued with workshop for POS system and the financial statement template, assist BUMDes to use both POS system and financial statement template and the last one to find out how they use it by held monitoring and evaluation activity. At the end, BUMDes revenue and equity have significantly increasing compared to the previous period each 20% and 50%, BUMDes has their own POS system and could provide financial statement in accordance to SAK EMKM. This achievement overall can be used as an acceleration to reach SDGs in Desa Janti
CEO power and tax avoidance: An empirical study of manufacturing companies in Indonesia
Full text linkThis study aims to empirically examines the relationship between CEO power and tax avoidance. The lack of consistent empirical evidence regarding the relationship between CEO power and tax avoidance strategies encourages a deeper investigation into the mechanisms underlying this relationship. This study examines various aspects of CEO power and their impact on tax avoidance, thereby providing a more detailed under-standing of these complex interactions. The sample used in this study is 301 manufac-turing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2015-2019. The data obtained are analyzed using SPSS version 20 software with multiple linear regression analysis. The results of this study show that expert power and prestige power have a positive relationship with tax avoidance, while ownership power has a negative relationship with tax avoidance. It is expected that this study provide theoretical benefits as a reference and knowledge for further research and practical benefits that are useful for the Directorate General of Taxes to formulate policies to reduce the risk of tax avoidance
Analysis of bank “X” business plan: Assessment of process appropriateness and evaluation of manager motivation
Full text linkThe bank business plan is a short and medium term bank strategic planning tool that must be prepared by the bank annually. The bank business plan functions not only as a company strategic planning tool for internal purposes, but also as a compliance report to relevant government agencies. With these two different functions, managers have the task of ensuring that the information in the bank business plan meets government compliance and does not reduce the company’s superiority in the banking industry. Therefore, this research aims to evaluate the accuracy and suitability of the process in preparing the bank business plan and analyze the motivation for disclosing information in the bank business plan. This research is a pioneering study that evaluates the process of preparing a bank business plan from the perspective of the bank business plan as a strategic planning tool and relates it with an analysis of motivation to disclose information using the perspective of the bank business plan as a regulatory compliance tool. This research uses a case study method with Bank “X” as the unit of analysis. The results of this research indicate that the business plan preparation process at Bank “X” has met 80% of the appropriateness criteria for the strategic plan process. Meanwhile, the motivation to disclose information in Bank “X”’s business plan tends to indicate a signal of intent. This research also reveals several things that can improve the process of preparing a bank business plan and its benefits for Bank “X”