Academic Journal @ Perbanas Business School Surabaya - Indonesia
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Intellectual capital, CSR, and earnings quality impact on equity cost of capital
Full text linkCompanies need additional funds to improve their business activities, and one source of these funds is investors, which involves the cost of equity capital. Several factors influence the cost of equity capital, including the disclosure of intellectual capital, corporate social responsibility (CSR), and earnings quality. This study empirically examines the impact of intellectual capital disclosure, CSR, and earnings quality on the cost of equity capital. The research sample consists of 30 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the 2017-2021 period. The results show that intellectual capital disclosure, CSR, and earnings quality significantly affect the cost of equity capital in manufacturing companies within the consumer goods industry. Higher disclosures of intellectual capital and CSR are expected to enhance a company’s transparency and reputation, thereby reducing the cost of equity capital. However, the findings also indicate that increased disclosure can heighten investors’ perceived risk, which, in turn, raises the cost of equity capital. The implication is that companies need to balance information disclosure to effectively manage perceived risk and optimize the cost of equity capital
The Impact of Perceived Organizational Support and Social Support on Employee Performance: The Mediating Role of Organizational Commitment
Full text linkThe aim of this research is to assess and elucidate the impact of perceived organizational support and social support on employee performance, with organizational commitment serving as a mediating factor. The study involved 543 employees from the Regional Secretariat Office of Southeast Sulawesi Province. A sample of 84 employees was selected using a proportional cluster random sampling technique. Data were collected through questionnaires and interviews. For statistical analysis, SmartPLS 4.0 software was employed to model structural equations. The findings reveal that perceived organizational support, social support, and organizational commitment all influence employee performance. Specifically, perceived organizational support does not significantly affect organizational commitment, whereas social support has a significant impact on it. Organizational commitment does not mediate the relationship between perceived organizational support and employee performance; however, it does mediate the relationship between social support and employee performance. The Regional Secretariat Office of Southeast Sulawesi Province and related stakeholders can utilize these findings to enhance employee performance by focusing on employee commitment, perceived organizational support, and social support
Climate change accounting and disclosure: A systematic literature review
Full text linkThis study aims to explore the conceptual structure and evolution of accounting literature related to climate change accounting and disclosure. This study uses a systematic literature review (SLR) assisted by Bibliometric and NVivo tools to answer research questions through five stages and fulfill the requirements set out in the SLR. From the selection results, the sample used is 49 articles for the period of 2009 - 2022 obtained from the Scopus database. Climate change accounting is largely disclosed with a focus on reducing carbon emissions. Meanwhile, other areas such as financial impacts that are in line with IFRS directives are still rarely disclosed and researched. Theoretically, companies adapt and disclose climate change accounting because of internal and external incentives. Disclosure also reveals information regarding the company’s adaptive capacity to climate change risks. The results of this study indicte that the climate change accounting disclosure have not been standardized. Therefore, it is recommended that the government or related agencies consider standardizing the disclosure of adaptive actions related to climate change
Unlocking the Potential of Continue Intention to Use of MyBCA between Generations
Full text linkBCA has just unveiled a brand-new digital platform called myBCA. Although myBCA provides more services overall than mobile BCA, users are hesitant to transfer over due to concerns about security. The myBCA app\u27s rating in the Google Play Store is still 3.7 stars. This situation is emblematic of common challenges encountered in the digital landscape, where the introduction of new technologies often meets with user resistance, especially when security and usability concerns arise. The acceptance and continuance of using new technology are explained by TCT. There are three primary factors—e-service quality, perceived ease of use, and perceived risk—that affect how new technology is accepted. This research uses primary data involving 250 respondents. The data were analysed using structural equation models. The results showed that e-service quality and perceived ease of use have a significant and positive effect on user satisfaction. Yet, e-service quality directly has no significant effect on continued intention to use. Perceived risk has a negative impact on user satisfaction, both directly and indirectly, on continued intention to use. User satisfaction is able to mediate the influence of e-service quality, perceived ease of use, and perceived risk on continued intention to use the MyBCA app. Perceived ease of use is more sensitive to Gen Y and Gen Z, while perceived risk is more sensitive to Gen Y. The implication of this study suggest that companies should prioritize e-service quality and perceived ease of use while developing new technology
PENINGKATAN MUTU UMKM MELALUI TATA KELOLA KEUANGAN DAN PERANCANGAN MEDIA PROMOSI PADA BISNIS KRITAPONG
Full text linkKritapong Bunda Ani merupakan mitra dalam kegiatan Pengabdian Masyarakat yang memerlukan materi/konten media pemasaran konvensional dan digital, serta pelatihan dalam hal pembuatan laporan keuangan yang lebih baik dan terstruktur. Hasil akhir dalam kegiatan ini adalah mitra mampu mamaksimalkan media pemasaran konvensional dan digital, serta mampu membuat Laporan Keuangan yang tersistem dan dapat dijadikan dokumen pendukung ketika mitra mengajukan pendanaan kepada salah satu Bank
Perhitungan Harga Pokok Produksi Berdasarkan Metode Job Order Costing Untuk Penetapan Harga Pesanan Pada GRC Vino Al-Ghaniyyu
Full text linkBased on interviews and observations at GRC Vino Al-Ghaniyyu as a partner, it is known that in determining the order price, it still uses a simple calculation of the cost of production and has not taken into account several cost components. An accurate calculation of the cost of production can produce a competitive order price, show real profits, and serve as evaluation material for subsequent orders. The cost of production method that is in accordance with the characteristics of MSMEs is job order costing. Community service activities aim to provide assistance in calculating the cost of production in accordance with the concept of cost accounting. Implementation methods include cost identification, calculation of the cost of production, and calculation of the selling price. The results of this community service activity are the calculation of the cost of production using job order costing obtained at Rp15,013,083. The provision of a profit of 40% of the cost of production will result in the determination of the order price of Rp21,018,317. The output of this community service is a report on the cost of production in the form of a job order cost sheet
Impact of Board Gender Diversity and Derivatives Use on Firm Risk
Full text linkIn the wake of the recent global pandemic, COVID-19, companies need to maintain performance and manage firm risk. Companies should understand what can affect the firm\u27s risk. This paper investigates the impact of board diversity and derivatives use on firm risk. The sample consists of 35 Indonesian LQ45 listed on the Indonesia Stock Exchange with an observation period of 2016–2020. The company\u27s risk is proxied by the standard deviation of stock returns. This study uses a panel data regression model, namely fixed effect regression and random effect regression. The results of this study indicate that female board directorship is negatively associated with firm risk. It shows the significant role of female board directors in the company\u27s board. Meanwhile, the use of derivatives has no significant effect on the firm risk. These results impact the development of literature that examines the influence of board diversity and the use of derivatives for hedging in Indonesia so that companies can determine company policies to reduce risk
Managing Risk in the Digital Era: A Generational Approach-Z on Personal Risk Management
Full text linkRisk management should be applied not only at the corporate level but also on a personal level. As technology becomes increasingly integral to daily life, implementing personal risk management in digital activities warrants examination. This study explores personal risk management within the context of online shopping. It investigates factors influencing personal risk management, including privacy concerns, perceived security threats, and internet self-efficacy. The study focuses on individuals from Generation Z, the first generation to grow up in a fully digital environment. Data were collected through online questionnaires, yielding 972 responses, of which 466 were analyzed further. The data were processed using SEM-PLS. The findings indicate that privacy concerns, perceived threats, and internet self-efficacy directly impact personal risk management, which in turn directly influences purchase intentions. This research offers valuable insights for regulators in crafting digital security regulations, for individuals in evaluating and enhancing their personal risk management strategies, for online retailers in designing robust data security measures, and for researchers as a contribution to the limited literature on this topic
The Role of Attributes Organizational Commitment as mediators Between Work-Life Balance on Employee Performance
Full text linkWork-life balance contributes to a healthy, satisfying, and successful life. An imbalance in work-life dynamics can negatively impact both employee performance and their personal lives. This study employs exchange relationship theory to explore organizational commitment as a mediating variable, which includes affective commitment, continuance commitment, and normative commitment, in the relationship between work-life balance and employee performance. The research focuses on employees of micro, small, and medium enterprises (MSMEs) in Salatiga Regency. Data were collected through questionnaires distributed to 111 respondents, and the analysis was conducted using structural equation modeling. The findings reveal that affective and continuance commitments are crucial in linking work-life balance to employee performance. In contrast, normative commitment does not significantly influence this relationship. Theoretically, social exchange theory highlights that continuance commitment is a key mediator in the connection between work-life balance and employee performance
Peningkatan Potensi Kewirausahaan Siswa Melalui Pelatihan Dan Pendampingan Youth Enterpreneurship Di Sman 14 Surabaya
Full text linkProgram kemitraan bersama SMA Negeri 14 Surabaya berfokus pada pengembangan kewirausahaan di kalangan siswa. Serangkaian pelatihan dan pendampingan yang intensif diselenggarakan untuk mengasah kemampuan siswa dalam mengidentifikasi dan mengembangkan ide bisnis, serta merumuskan strategi bisnis menggunakan BMC dan SWOT Analysis. Kegiatan ini juga mencakup penyusunan proposal bisnis yang kompetitif, siap untuk diikutsertakan dalam kompetisi bisnis tingkat nasional dan internasional. Evaluasi dari program ini menunjukkan peningkatan signifikan dalam keterampilan dan kepercayaan diri siswa dalam berwirausaha.