Academic Journal @ Perbanas Business School Surabaya - Indonesia
Not a member yet
1186 research outputs found
Sort by
Peningkatan Kapabilitas Dibidang Kuliner Untuk Membangun Perekonomian Bagi Warga Tropodo Sidoarjo
Full text linkKreativitas dan optimalisasi dibidang kuliner masih banyak dibutuhkan oleh masyarakat dalam meningkatkan roda perekonomian yang dihadapi. Dalam hal ini pelaksanaan pengabdian masyarakat berusaha memberikan media dalam meningkatkan perekonomian tersebut, salah satu kegiatan yang dapat menyerap keahlian yang dimiliki oleh masyarakat adalah dibidang kuliner dengan spesifikasi tertentu sehingga dapat berfokus pada hasil yang diinginkan dan sekaligus memberikan wawasan bahwa dengan kuliner warga-warga yang ada di wilayah Tropodo dapat meningkatkan perekonomian. Hasil dari pengabdian masyarakat, selain dapat memanfaatkan kapabilitas salah satu narasumber sekaligus dapat mengestimasi pendapatan yang diterima meskipun dilakukan secara manua
Measurement of Factors Influencing Village Financial Statements Quality
No full textVillage finance is in the spotlight of the Republic Indonesia government, where there are many problems with village finance, from budgeting to financial reporting. This cannot be separated from the large disbursement of village funds from the central government to improve village welfare. This study aims to analyze the impact of competency factors, internal controls, and accounting information systems factors on the quality of village financial statements. With a population of 227 villages, this study collected samples from 138 villages through simple random sampling. The data that has been collected is then measured by Structural Equation Modeling – Partial Least Square with an alpha of 5%. The results show that the competencies have a positive significant effect on the quality of village financial statements. Likewise, internal control and accounting systems each positively affect the quality of village financial statements. This research has implications for local governments to increase training for village apparatus, expand internal control socialization and improve infrastructure related to computers and internet networks
Intention to Donate on Online Charitable Crowdfunding: Systematic Literature Review and Future Research Agenda
Full text linkThe effectiveness of online charitable crowdfunding is contingent upon the contributions made by donors. Given the significance and relevance of this topic, the primary objective of this research is to identify, examine, and provide a framework for understanding the intentions of donors who contribute to online charitable crowdfunding platforms. The literature search was conducted by PRISMA guidelines. Keyword searches were conducted in the Scopus and Science Direct databases until July 2023. The inclusion and exclusion criteria for the retrieved research yielded 34 papers. The study’s findings indicate that UTAUT and SOR exhibit the most prevalent occurrences. The technical and behavioral aspects are of utmost significance. Intrinsic motivation is driven by various factors such as empathy, trust, compassion, attitude, morality, and self-worth. The extrinsic factors include social influence, literacy, and perceived behavioral control. Given the results mentioned earlier, it is appropriate to draw a conclusion and propose avenues for future investigation. The study contributes to the theoretical understanding of online charitable crowdfunding by identifying and analyzing the factors influencing donor intentions. The study highlights the significance of both intrinsic and extrinsic motivations, expanding the theoretical framework to encompass diverse factors such as empathy, trust, morality, and social influence
When Celebrity CEOs Undermine Sustainability Value: Evidence from Indonesian Firms
Full text linkThis research investigates the moderating effect of celebrity CEOs on the relationship between corporate sustainability and firm value. A quantitative approach was utilized, analyzing data from 51 companies listed on the Indonesia Stock Exchange from 2014 to 2021 using regression analysis. While prior studies have explored the individual effects of either celebrity CEOs or corporate sustainability on firm value, this study addresses a gap by examining the interaction between these factors and its impact on firm value. The results reveal that although both the presence of a celebrity CEO and the implementation of corporate sustainability initiatives can enhance firm value, they do not necessarily create a beneficial synergy. In fact, the presence of a celebrity CEO may diminish the positive effects of corporate sustainability on firm value. These findings provide empirical evidence suggesting that companies should carefully assess the alignment between a CEO’s characteristics and the firm’s sustainability strategies to optimize value creation. The study underscores the importance of selecting a CEO whose attributes align with the company’s long-term sustainability objectives. These insights have practical implications for corporate management in making strategic decisions regarding CEO appointments and the execution of sustainability initiatives
The effect of financial distress on accounting misstatements during the Covid-19 pandemic
Full text linkThis study aims to examine the effect of financial distress on accounting misstatements and to find out whether the COVID-19 pandemic moderates the relationship between financial distress and accounting misstatements. This study uses data from property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period from 2017 to 2021. The total research sample is 145 entities. The statistical methodology used in this study is panel regression analysis with the following steps: selecting the best regression model, classical assumption testing, and regression testing to determine coefficient values and significance levels. The results of this study show that financial distress has no significant effect on accounting misstatements. This study also finds empirical evidence that the COVID-19 pandemic does not moderate the relationship between financial distress and accounting misstatement. Although accounting misstatements have been a research topic for many years, little attention has been paid to their impact on companies experiencing financial distress and crises. Further research still needs to be carried out regarding the impact of the COVID-19 pandemic on the relationship between financial distress and accounting misstatement using a sample of companies that have a high multiplier effect. It is hoped that the results of this study can provide additional references to prove that agency theory and prospect theory can explain accounting misstatements
The Effect of Electronic Service Quality on Increasing Customer Loyalty with a Focus on Adding Diverse Product Segments
Full text linkUsing e-commerce platforms to improve product marketing is the right choice for every business in the digital era. According to recent research, online shopping is increasingly popular among customers who prefer to shop without physically visiting a store. This study aims to investigate the quality of electronic services provided by online e-commerce stores to encourage customer satisfaction and loyalty. This study measures the quality of electronic services in terms of website design, customer service, security/privacy, and fulfillment using the most recent WebQual model. The Partial Least Square method (SmartPLS-v3) was utilized to analyze the sample data collected using 159 respondents who met the specified criteria as the research sample. The research demonstrates that all hypotheses are found to have significant positive results. Positive correlations have been found between the four dimensions of the model and the quality of electronic services, as well as their impact on customer satisfaction and intentions to stay loyal. This study is beneficial for determining the electronic service model customers in online e-commerce stores want to gain customer loyalty
Venturing the Golden Indonesia 2045: Are Electricity and Broadband Development for Five Indonesian Priority Industries Impactful?
Full text linkThis study aims to examine the impact of electricity and broadband development on the progress of five priority industries in Indonesia. Initial findings indicate a mismatch between policy expectations and their impacts. This research collected secondary data from 2010 to 2019, using a time series approach and bootstrapping 1000 times to strengthen and cover the weaknesses of the method and the short time span. The results reveal that the electronics sector has the greatest beneficial impact both partially and simultaneously from all external variables. Additionally, four industries, except the automotive sector, show the same impact. This report emphasizes the necessity of synergy between digitalization and electrification, asserting the inseparable integration of policies. The automotive sector has experienced significant growth over the past decade, but it has not been directly impacted by these policies. Conversely, the food industry is affected and has emerged as the largest output producer, while other sectors are considered to have growth potential, indicating the need for alternative infrastructure initiatives. This study is expected to provide insights to all stakeholders regarding the impact of government policies and how to maximize business benefits amid global challenges
Underpricing in Indonesia: A Systematic Literature Review
Full text linkThis study employs the charting field method to empirically examine the evolution of underpricing research in Indonesia over the past decade (2014-2023). The research is categorized into four main areas: the development of underpricing studies in Indonesia, theoretical mapping, measurement mapping of underpricing, and causal relationship mapping. The findings reveal that underpricing research in Indonesia has advanced over the last ten years, albeit with fluctuations in the number of publications each year. The three most commonly applied theories in this field are signaling theory, information asymmetry theory, and agency theory. Initial return is the most frequently used measure of underpricing, accounting for 79% of the studies. Additionally, the causal relationship mapping highlights that many variables produce inconsistent results, indicating a research gap that future scholars can address. This study lays the groundwork for further exploration of the variables that influence underpricing, particularly by investigating underwriter reputation as a moderating factor. The research has practical implications for various stakeholders: Initial Public Offering (IPO) companies can use the findings to design more effective strategies, investors can rely on them to guide their investment decisions, and regulators can leverage the insights to develop policies that enhance transparency in the IPO process
Enhancing Bank Performance: Integrating Enterprise Risk Management with Mobile Banking Applications
No full textThis study investigates how the implementation of mobile banking and enterprise risk management (ERM) contributes to the success of financial institutions in a rapidly evolving financial environment. To understand the relationship between ERM, mobile banking adoption, and bank performance, we surveyed 250 senior bankers from the 25 largest banks in Indonesia using Partial Least Squares Structural Equation Modeling (PLS-SEM). Our findings indicate that effective ERM implementation positively affects bank performance. Mobile banking enhances customer convenience, streamlines operations, and broadens market reach, increasing customer satisfaction, operational efficiency, and profitability. Additionally, using mobile banking applications mediates the positive indirect impact of ERM on bank performance. This research highlights that ERM\u27s effect on Indonesian banking performance is partly mediated by adopting mobile banking applications. The study contributes to the literature on RBV theory, which suggests that banks can create innovative ERM strategies and leverage its unique resources, such as mobile banking, to remain competitive and sustain their performance. The innovation aligns with the principles of TAM, which highlights the significance of perceived usefulness and ease of use in technology adoption
Is TCR effective in reducing tax avoidance in Indonesia?
Full text linkThin capitalization is a tax avoidance technique using funding sources that prioritize debt over capital. Thin capitalization can be used as a technique to avoid taxes because there is a difference in treatment between debt and capital as a source of funding in tax regulations. Thin capitalization rule (TCR) is domestic tax system to reduce thin capitalization. This study aims to examine the effect of implementing thin capitalization rules on reducing tax avoidance in Indonesia. This study is a quantitative study. The data used are secondary data obtained from multinational companies listed on the IDX from 2013 to 2020 by excluding companies that are excluded from PMK-169: bank companies, financing institutions, insurance, reinsurance, operating in the oil and gas mining sector, companies whose entire income is subject to final tax, and infrastructure. The data analysis method used in this study is regression using the eviews 12.0 program. The results show that the implementation of thin capitalization rule (TCR) does not reduce tax avoidance. These results provide empirical evidence that the government need to consider using thin capitalization rule with the interest to Earnings Before Interest, Tax, Depreciation, and Amortization (EBITDA) rule mechanism rather than the Debt-to-Equity Ratio (DER) rule mechanism and arm’s length rule mechanism