Academic Journal @ Perbanas Business School Surabaya - Indonesia
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1186 research outputs found
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Pendampingan Kerajinan Tas Dari Bahas Bekas Dan Pencatatan Keuangan Sederhana Guna Meningkatkan Perekonomian Warga Tropodo
Full text linkKegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kreativitas warga Tropodo serta meningkatkan keahlian warga dalam mengelola pencatatan keuangan sederhana. Pendampingan kerajinan tas dari bahan bekas kopi dapat memberikan nilai jual bagi umkm yang berada di Desa tropodo, sebagai pelengkap pendampingan maka disertakan juga pelatihan pencatatan keuangan sederhana. Secara singkat warga Tropodo diberikan pelatihan keterampilan mengolah limbah menjadi produk bernilai ekonomi dan pemahaman dasar tentang manajemen keuangan rumah tangga. Hasil kegiatan menunjukkan peningkatan keterampilan warga dalam membuat tas ramah lingkungan serta kemampuan menyusun laporan keuangan sederhana. Kegiatan ini diharapkan dapat mendorong kemandirian ekonomi dan menumbuhkan jiwa wirausaha di kalangan masyarakat desa Tropodo
The Influence of Workload Towards Burnout Among Generation Z Employees in Indonesia: The Mediation Role of Work Stress
Full text linkThis study examines the relationship between workload and burnout, with work stress acting as a mediating variable among Generation Z employees in Indonesia. The research employs a non-probability sampling method, utilizing the Hair for-mula to determine the sample size. Data were collected through a questionnaire, resulting in a sample of 210 Generation Z employees in Indonesia. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings indicate that workload has a significant and positive effect on burnout. Additionally, workload significantly and positively impacts work stress, which, in turn, significantly and positively influences burnout. Furthermore, the results demonstrate that work stress mediates the relationship between workload and burnout among Generation Z employees in Indonesia. These findings offer valuable insights for companies in Indonesia, highlighting the importance of man-aging workloads in alignment with employees’ capacities to reduce stress levels and prevent burnout. This is particularly critical for Generation Z employees, who may be more vulnerable to stress in the workplace
The role of auditor assurance and internal control in company performance evaluation by non professional investors
Full text linkThis study aims to examine the preferences of non-professional investors regarding management disclosures for remediation of internal controls, whether financial statements with internal auditor’s assurance and external auditor’s assurance are more credible than those without assurance. Participants in this study include accounting and management students with knowledge of investment and capital markets, financial statement analysis, and auditing. The total number of research participants is 150 students. The results of the research on pervasive accounts show that (1) there is a significant difference in perceptions of non-professional investors regarding the credibility of financial statements, either without assurance, with internal auditor’s assurance, or with external auditor’s assurance; (2) there is a significant difference in the perception of non-professional investors regarding the level of material weakness of financial statements, either without assurance, with internal auditor’s assurance, or with external auditor’s assurance; (3) there is a significant difference in the perception of non-professional investors regarding the level of material weakness of financial statements, either without assurance, with internal auditor’s assurance, or with external auditor’s assurance; (4) there is no significant difference in the perception of non-professional investors regarding the desire to buy shares, either without collateral, with internal auditor’s assurance, or with external auditor’s assurance
Detecting fraudulent financial reporting: Heptagon fraud model
Full text linkThis study aims to examine the role of corporate governance mechanisms in detecting fraudulent financial reporting (FFR) based on the fraud heptagon model. Quantitative method is used to analyze secondary data obtained from annual reports of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange for the period of 2019-2022. Sampling is carried out using purposive sampling method. This study uses 80 samples which are processed using WarpPLS 8.0 with the logistic regression analysis method. The results show that pressure and rationalization have an effect on fraudulent financial reporting. In contrast, other elements such as opportunity, capabilities, arrogance, ignorance, and greed do not have a significant effect on fraudulent financial reporting. Corporate governance mechanisms only moderate the effect of arrogance and ignorance on fraudulent financial reporting. It is expected that regulatory authorities in State-Owned Enterprises understand the reliability of the fraud heptagon model in detecting financial reporting fraud and provide guidance on fraud detection priorities. The novelty of this study is that it places corporate governance mechanisms as a moderating variable in the effect of fraud heptagon model on financial reporting fraud in State-Owned Enterprises in Indonesia
The Effect of ESG Practices on Profitability Through Liquidity and Financial Constraints as Moderating Variables
Full text linkThis study aims to examine the impact of corporate involvement in activities related to the environmental, social, and governance on profitability performance. In addition, this study also examines the moderating effect of liquidity and financial constraints on the relationship between ESG practices and profitability performance. The objects of the study were 43 companies listed on the Jakarta Islamic Index 70 (JII70) and the SRI KEHATI index in the 2021-2023 period. The number of data observations was 129 data and was analyzed using Eviews software version 13. The results of the study show that corporate involvement in ESG activities has an impact on decreasing profitability performance during the study period and these results confirm the role of agency theory. The results of the study also show that financial constraints can strengthen the relationship between ESG practices and profitability performance. Conversely, liquidity cannot moderate the relationship between ESG practices and profitability performance. The theoretical implication from the perspective of agency theory is to strengthen the role of agency theory in explaining the impact of ESG on profitability in the short term. Practical implications for companies are related to the importance of the existence of activities related to ESG, although in the short term it reduces profitability, the long-term impact fosters a positive image of the company in the community
Business, Management, and Accounting Research Recommendation
Full text linkThis study explores the development of business, management, and accounting research in Indonesia, focusing on publications indexed in SINTA (Science and Technology Index) from 2010 to 2023. Using a Systematic Literature Review (SLR) method, this research examines the patterns of publication growth, challenges, and opportunities faced by Indonesian academics and institutions in business, management, and accounting. The paper proposes the development of a Business Management Accounting Research Ranking (BMARR) platform to systematize and provide easy access to relevant publications. The findings show a significant increase in publications until 2022, but a decline occurred in 2023, indicating potential challenges such as stricter journal selection processes and academic incentives. This study also highlights the dominance of analytical methods in research, while experimental research remains less prevalent. The implications of this research are crucial for academic institutions and researchers to enhance the visibility, impact, and quality of research in the fields of business, management, and accounting in Indonesia. Further efforts are recommended to foster collaboration between academia and institutions and improve the standards of SINTA-indexed journals so that they compete on a global level.
Peran Pendaftaran Online, Kualitas Layanan, Kepuasan terhadap Loyalitas Pasien Poli Kesehatan Ibu dan Anak: Strategi Meningkatkan Kepuasan dan Loyalitas Pasien Puskesmas
No full textTransformasi digital di sektor kesehatan telah mendorong Puskesmas untuk mengadopsi sistem pendaftaran online dan meningkatkan kualitas layanan Permasalahan antrean panjang dan rendahnya kepuasan pasien di layanan kesehatan mendorong kebutuhan inovasi digital, khususnya pendaftaran online, serta peningkatan kualitas layanan. Penelitian ini bertujuan untuk menganalisis pengaruh pendaftaran online dan kualitas layanan terhadap loyalitas pasien dengan kepuasan sebagai variabel intervening. Metode yang digunakan adalah survei kuantitatif dengan 200 pasien sebagai responden, dianalisis menggunakan Structural Equation Modeling (SEM) berbasis SmartPLS. Hasil penelitian menunjukkan bahwa pendaftaran online dan kualitas layanan berpengaruh positif dan signifikan terhadap kepuasan pasien, yang selanjutnya memediasi pengaruh kedua variabel tersebut terhadap loyalitas pasien. Temuan ini menegaskan pentingnya integrasi teknologi digital dan peningkatan kualitas layanan dalam membangun loyalitas pasien. Implikasi praktis penelitian ini merekomendasikan pengelola layanan kesehatan untuk mengoptimalkan sistem pendaftaran online dan memperkuat kualitas pelayanan guna meningkatkan kepuasan dan loyalitas pasien secara berkelanjutan
Digitalisasi zakat dalam repetisi donasi dengan mediasi kepercayaan dan kepuasaan: Dampak Digitalisasi Lembaga Zakat Terhadap Repetisi Berdonasi
No full textThis study aims to analyze the influence of digitalization of Zakat institutions on repeat donation decisions, considering the mediating roles of trust and satisfaction. The study employs the Stimulus-Organism-Response (SOR) framework approach, with the research method using Structural Equation Modeling-Partial Least Square (SEM-PLS) to examine the direct and indirect effects of digitalization in Zakat Institutions on recurring donation decisions. The analysis results show that digitalization in Zakat Institutions (DLZ) has a significant direct impact on trust (TRS) and satisfaction (ST), which subsequently drive recurring donations (RPT). However, other variables, such as program quality (KPLZ), program popularity (PPLZ), and institutional reputation (RLZ), do not significantly influence trust or satisfaction, either directly or indirectly. The mediation effects reveal that DLZ significantly affects recurring donations through trust and satisfaction, while other variables do not have a significant influence. Future research is advised to broaden the sample scope, add variables related to program quality and donor loyalty, and employ a longitudinal approach to assess the long-term effects of digitalization on recurring donation
Cooperatives Research Trends in Indonesia: A Systematic Literature Review
Full text linkABSTRACT
This research aims to explore the concept of structure and evolution of literature related to research trends on the topic of cooperatives in Indonesia. This research uses systematic literature observation (SLR) which focuses on findings from various studies that have been published in SINTA indexed scientific journals in Indonesia. Based on predetermined criteria, we used and analyzed 106 articles from 2021 to 2024. The decline in the number of articles about cooperatives over the last four years indicates a shift in focus or interest among researchers, thus indicating the need to re-raise the importance of cooperatives in economic and social development in Indonesia. The results of this study indicted that Regression analysis dominated quantitative research with 26 studies, followed by descriptive analysis with 10 studies. Descriptive analysis was also prominent in qualitative research with 31 studies. System analysis was applied to 3 quantitative studies and 4 qualitative studies, while the research desk was dominant in qualitative research with 11 studies. Other types of analysis used in quantitative research include AHP (1), BSC (1), data mining (1), panel data (2), gross up method (1), PATH (2), SEM (4), and case study (1). Cooperatives play an important role in the economy through human resource development, financial literacy, and the adoption of digital technology, as well as offering alternatives to sharia finance that are in line with Islamic principles. In the social aspect, cooperatives empower vulnerable groups, support entrepreneurship, and provide social assistance, increasing social stability and alleviating poverty. From the results of this research, it is recommended to researchers that to reverse the downward trend in research, strategic steps such as seminars, financial incentives, and institutional cooperation can be taken to generate interest in research on cooperatives.