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House of Performance: Maslahah Balance Scorecard
Full text linkThis paper presents a conceptual review to formulate a holistic performance measurement model for companies. The model formulation adopts the balanced scorecard, issues competition, sustainability, and maqashid sharia in Islamic thought. This paper uses an integrative literature review approach by analyzing, reviewing, and criticizing previous research regarding indicators of sustainable organizational performance. Using cause-effect analysis thinking, a path shows the input-process-output-outcomes flow of sustainable organizational performance indicators. Focus group discussions were conducted with management experts specializing in finance, strategy, marketing, and Islamic economics experts. The formulation results find a holistic concept of a performance measurement model for companies with several measurement instruments that can be used practically. This new concept is given the name House of Performance: Maslahah Balanced Scorecard. The weakness of this article is that it is still a conceptual paper that needs to be tested empirically. This concept is complicated because it is holistic. Applying a research model to be tested in a particular context becomes challenging. This model is perfect when applied as a basis for measuring organizational performance. The organization will obtain a performance map from input-process-output and outcome, which is crucial for the control process and early detection of the company's operations
A Study of Instagram Reels Exploring the Interplay of User Motivations, Attitudes, and Continuance Intentions in Short-Form Video Content
Full text linkThis study investigates the relationships between user motivations, attitudes, and continued usage intentions for Instagram Reels, while examining the moderating role of consumption value orientations. Employing structural equation modeling with data from 352 users, we find that interactivity, entertainment, and escapism significantly influence attitudes, which strongly predict continued usage intentions. Our multi-group analysis reveals that hedonic and utilitarian consumption values moderate these relationships. Entertainment has a significantly stronger effect on attitudes for hedonic users, while interactivity and informativeness show stronger, though non-significant, associations for utilitarian users. Escapism exhibits divergent effects across groups, positive for hedonic users and negative for utilitarian users. Notably, self-expressiveness demonstrates a strong positive association with attitudes across both groups, suggesting its universal appeal. These findings extend Uses and Gratifications Theory to short-form video contexts and highlight the nuanced role of consumption values in shaping user engagement. The study offers valuable insights for platform developers and content creators, suggesting the need for tailored strategies that address the diverse needs of users with different consumption value orientations. As social media continues to evolve, understanding these nuanced relationships becomes increasingly crucial for both researchers and practitioners in the field, enabling more targeted and effective platform design and content strategies across various short-form video platforms. This research contributes to the growing body of literature on social media user behavior and provides practical implications for enhancing user engagement in the rapidly evolving landscape of short-form video content
Work-Life Balance and Organizational Commitment: The Gender Perspective
Full text linkThis study explores the interplay between work-life balance and organizational commitment through a gender perspective within the Indonesian banking sector. Employing Meyer and Allen's (1991) three-component model of organizational commitment—affective, continuance, and normative—this research highlights the critical role of work-life balance in fostering employee satisfaction and retention. Anchored in Sandra Bem's (1974) gender role theory, the study examines how societal gender norms influence work-life dynamics and organizational commitment. Utilizing a quantitative approach and a proportional random sampling method, data from millennial employees at PT. Bank X in Surabaya reveal a significant positive relationship between work-life balance and organizational commitment, moderated by gender. The findings underscore the necessity for inclusive organizational policies that address gender-specific challenges, enabling employees to balance work and personal life more effectively. This research contributes novel insights by positioning gender as a moderating factor, enriching the discourse on employee engagement and organizational commitment
SWOT Analysis of the READSI Program in North Luwu: Assessing Effectiveness and Introducing the SIFITRI Strategy
Full text linkIn many developing countries, rural communities often face significant challenges that hindering agricultural productivity and economic growth. These challenges include limited access to resources, lack of training, inadequate infrastructure, and resistance to adopting new technologies. This study assesses the implementation of the Rural Empowerment and Agricultural Development Scaling-up Initiative (READSI) program in North Luwu Regency, focusing on its efficacy in enhancing farmers' welfare. The objective was to evaluate how well the program has improved agricultural productivity and incomes. The study employed a qualitative case study methodology, collecting data through in-depth interviews with program participants, agricultural extension officers, and other pertinent stakeholders. Thematic analysis was utilized to identify recurring themes and patterns, while descriptive statistics summarized the demographic information of the interviewees. The results revealed that READSI has significantly increased agricultural productivity and farmers' incomes by providing targeted training and improved access to agricultural inputs and technology. However, challenges such as infrastructural deficiencies, resistance to adopting new technologies, and human resource constraints persist. The findings contribute to the literature on rural development and offer practical policy recommendations for enhancing similar initiatives. Implementing the SIFITRI strategy could significantly bolster the resilience and sustainability of rural development programs, ensuring continuous improvement in farmers' welfare
Evaluating the Predictive Validity of Employee Engagement: A Meta-Analytic Comparison with Job Attitudes in Forecasting Employee Performance
Full text linkThe present research employs “meta-analytic estimates” to investigate if the “employee engagement (EE) construct” exhibits additional reliability in forecasting “employee performance”, which encompasses a wide range of behaviour related to performance, beyond “other job attitudes” including “job satisfaction”, “job involvement”, and “organizational commitment”. The data were obtained from 53 empirical studies conducted focusing on the correlation of the above-mentioned variables, which included a sample size of 4,421 individuals. The approximations obtained were integrated with previously published meta-analytic approximations concerning the association between “employee performance” and indicators of “job attitudes”, resulting in a meta-matrix that encompasses 1,082 distinct correlations. By utilizing the meta-matrix, it was found: (1) The additional reliability of “employee engagement” is low to moderate in comparison to “individual job attitudes”, and (2) The additional reliability of “employee engagement” is low in comparison to a “higher-order job attitude construct” that represents the amalgamation of “other job attitudes” in forecasting a “higher-order employee performance construct”. The findings indicate that due to the limited scope of prevalent “employee engagement” assessments, it may be more appropriate to view “employee engagement” as a more comprehensive “job attitude” measure that can efficiently forecast “employee performance”
Transformational Leadership: Strategies for Creating Green Environments in Indonesian Schools
Full text linkThe primary aim of this study is to explore how transformational leadership influences school management and to identify effective strategies that support sustainable environmental development. This qualitative research employs case studies involving school principals, five teachers, three students, and three parents from junior high schools in Malang City that have implemented green school (Adiwiyata) programs. Data were gathered through in-depth interviews, direct observations, and document analysis. Triangulation was used to analyze the data, ensuring the accuracy and credibility of the findings. The results indicate that transformational leadership is crucial in implementing green school policies by fostering stakeholder motivation and engagement in sustainability practices. Key challenges include resistance to change and limited resources. Effective strategies involve enhancing leadership training, fostering participatory policy development, and integrating environmentally friendly technologies. This study offers valuable insights for improving managerial practices in green schools and advancing environmental sustainability in the education sector
Creative Accounting and Investor Value: A Comparative Study of Income Smoothing of Listed Manufacturing Firms in Nigeria and South Africa
Full text linkGiven the mixed results of prior studies, this study determined the effect of creative accounting on the investor value of listed manufacturing firms in Nigeria and South Africa from 2012 to 2022. The study investigated the effect of income smoothing on Tobin’s Q of listed manufacturing firms in Nigeria and South Africa. The study obtained data from Thomson One Banker concerning 25 and 44 manufacturing firms listed on the Nigerian Exchange Group and Johannesburg Stock Exchange respectively. The study reveals amongst other things, that income smooth does not significantly affect the investor value of listed manufacturing firms in Nigeria and South Africa. Also, one of the findings indicates that profitability significantly and positively moderated the income smoothing-investor value relationship of listed manufacturing firms in Nigeria and South Africa. The study recommends that firms reconsider their income-smoothing strategy, and factor in profitability in their income-smoothing decision
Construction Portfolio in Emerging Markets: Indonesia
Full text linkThis research aims to explore equity Portfolio using Elton Gruber, Markowitz, Market Capitalization, Equal Weighted, and Market as Portfolio and Using Stochastic Dominance. Monthly return used for period of 2015 to 2023. Elton Gruber Method is the highest cumulative return from December 2014 until December 2023. Using Safety First for portfolio, the return is varying range of 3.577% to 13.22% that Equal Weighted is the highest return using Roy Criteria. Using First-Order Stochastic Dominance (FSD), Portfolio of Markowitz Method has stochastic dominance comparing to others portfolio. Market Variable has impact for all portfolio return but interest has impact to Equal Weighted and Elton Gruber Method. Pandemic Era have only impact to Markowitz Method
Enhancing Brand Equity and Customers Purchase Intention at Tourism Companies in Ho Chi Minh City: The Role of ESG
Full text linkThe basic theories and previous studies are used in this study, based on a survey conducted with 527 customers of tourism companies in Ho Chi Minh City, to assess and analyze the function of ESG in enhancing brand equity and customer purchase intention. Based on an analytical structure supported by various techniques such as statistical analysis, Cronbach's alpha reliability, EFA factor analysis, and PLS-SEM structural equation modeling, using SPSS and SMART-PLS software, some important facts that come up from this study include the following. The ESG factors, or EN, SO, and GO issues, have a positive effect on Brand Equity. In like manner, these ESG dimensions contribute to positively affecting CDA or PI. Lastly, PI is positively influenced by BE. These results affirm the significant contribution the dimensions of ESG make toward the attitudinal and behavioral change of customers within the tourism industry. Emphasizing environmental, social, and governance issues will help tourism companies enhance their brand equity and improve the purchase intention of customers, adding value toward sustainable development and welfare of society
Determinants of Earnings Management: The Moderating Role of Firm Size
Full text linkThis study aims to provide empirical evidence on the impact of financial distress, financial ratios, and corporate governance on earnings management, using company size as a moderating variable. This study focuses on real estate, construction, and property companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022, with a sample of 54 companies selected through purposive sampling. Data analysis was conducted using multiple linear regression to test the direct effect of independent variables on earnings management and interaction test to evaluate the moderating role of firm size. The research findings show that financial distress affects earnings management, which suggests that companies under financial stress are more likely to rely on earnings management to present favorable earnings performance. In contrast, financial ratios do not affect earnings management, which suggests that well-performing firms are less likely to engage in the practice. Good corporate governance, represented by the proportion of independent directors, audit committee and managerial ownership, also affects earnings management. In addition, firm size moderates the relationship between financial distress and earnings management, with larger firms showing a greater tendency towards earnings management when facing financial challenges. These results underscore the importance of considering financial conditions and firm size when monitoring earnings management, as larger firms may be more prone to earnings management practices under certain conditions