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The power of integrated reporting: market responses and the role of corporate reputation
Full text linkThis study investigates the market reaction to the adoption of Integrated Reporting (IR)
among businesses listed on the Indonesia Stock Exchange, as well as the function of corporate
reputation as a moderating factor. Descriptive analysis indicated no significant corporate reputation,
size, or leverage differences between IR adopters and non-adopters. Companies that implemented
IR, on the other hand, showed better growth and more positive market response, as measured by
the Cumulative Abnormal Return (CAR), compared to non-adopters. The investigation undertaken
before and after the COVID-19 pandemic yielded consistent results, with IR adoption positively
influencing the market response regardless of the period. Hypothesis testing utilizing the Common
Effect model demonstrated that IR adoption had a beneficial impact on the market response,
consistent with the Signaling Theory, which emphasizes the benefits of transparent and thorough
reporting. However, the company’s reputation, as measured by the company’s Image Index (CII),
had no meaningful impact on the market reaction to IR and did not mitigate the association between
IR adoption and the market response. These data imply that while the market rewards IR for its
transparency, a companys previous reputation has little impact on this perception. This research
has substantial consequences for businesses, investors, and standard setters. Companies are
encouraged to use IR to improve market perception and garner favorable investors’ responses.
Investors should regard IR adoption as a key component in their investment decisions. Policymakers
should promote IR practices to increase market transparency and efficiency
STRATEGI POSITIVE DIGITAL PARENTING UNTUK PENDAMPINGAN ANAK DI ERA DIGITAL
Full text linkKegiatan pengabdian masyarakat ini dilatarbelakangi oleh meningkatnya
penggunaan gawai oleh anak-anak yang memunculkan risiko kecanduan dan
dampak negatif pada perkembangan anak. Kurangnya pengetahuan orang tua
tentang pengasuhan digital positif menjadi permasalahan utama yang perlu
diatasi. Tujuan kegiatan ini adalah meningkatkan kemampuan orang tua dan
guru dalam menerapkan strategi pengasuhan digital positif sebagai upaya
pencegahan dan penanganan kecanduan gawai pada anak. Metode
pelaksanaan dalam penelitian ini terbagi menjadi tiga tahap. Tahap pertama
adalah persiapan dan sosialisasi kebutuhan, tahap kedua adalah kegiatan
edukasi interaktif secara daring yang melibatkan 54 orang tua dan guru dari
sekolah TK dan SD di Malang, dan tahap terakhir adalah refleksi evaluatif
partisipatif. Kegiatan edukasi dilaksanakan dengan kerangka empat komponen
pengasuhan digital positif: menetapkan tujuan penggunaan gawai, menerapkan
aturan yang jelas, memberikan contoh positif, dan menyediakan alternatif
kegiatan. Tahap refleksi dilakukan melalui diskusi terbuka dan umpan balik lisan
yang diberikan oleh peserta di akhir sesi. Kegiatan edukasi ini membuktikan
efektivitas pendekatan daring dalam edukasi pengasuhan digital, dengan
integrasi nilai religius sebagai fondasi yang memperkuat implementasi strategi
pengasuhan digital positi
Fostering Innovation in Start-ups: The Role of Knowledge Sharing and Organizational Creativity
Full text linkThe purpose was to determine the effect of knowledge-sharing on organizational innovation through organizational creativity as an intervening variable in start-up companies in Surabaya, Indonesia. The type of this data was quantitative. The sampling technique was purposive sampling, which comprised 64 start-up companies in Surabaya, Indonesia. The data were obtained through a questionnaire using a Likert scale. The data processing technique used is Partial Least Square (PLS). This study shows that knowledge-sharing affects organizational creativity and innovation at start-ups. Open communication and a culture of ongoing learning are essential to build trust and promote the free exchange of ideas. A supportive environment encourages organizational creativity, which drives the creation of novel goods and services. Continuous learning and strategically using technology are essential for innovation. Developing unique value products and rewarding creative ideas can enhance product and process innovation to achieve competitive advantage
Pengaruh Financial Management Behavior, Lifestyle, dan Self-Control Terhadap Impulsive Buying Pengguna Buy Now Pay Later
Full text linkPenelitian ini menyelidiki adopsi Buy Now Pay Later (BNPL), sebuah layanan pembayaran ditangguhkan yang memungkinkan konsumen untuk mendapatkan produk dengan segera dan melunasi pembayaran di kemudian hari. Penelitian ini berfokus pada bagaimana praktik manajemen keuangan dan pilihan gaya hidup individu memengaruhi perilaku pembelian impulsif, dengan control diri yang diteliti sebagai faktor moderasi. Dengan menggunakan metode kuantitatif, data dikumpulkan dari 205 responden yang memenuhi kriteria tertentu, dan dianalisis menggunakan Partial Least Squares - Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa kebiasaan keuangan dan pola gaya hidup memainkan peran penting dalam mendorong pembelian impulsif. Selain itu, pengendalian diri ditemukan memoderasi kekuatan hubungan ini. Wawasan ini berkontribusi pada pemahaman yang lebih luas tentang pengaruh perilaku dan psikologis di balik konsumsi impulsif dalam konteks layanan BNPL. Investigasi di masa depan direkomendasikan untuk memasukkan variabel tambahan seperti literasi keuangan dan digital untuk memperdalam analisis perilaku keuangan konsumen kontemporer
Penggunaan Bahasa Hakka di Kalangan Pemuda Pemudi Tionghoa Hakka Surabaya
Full text linkSuku Tionghoa yang dapat dan menetap di Surabaya berasal dari berbagai daerah di Tiongkok, salah satunya adalah sub-suku Hakka. Dalam berkomunikasi sub-suku Hakka ini dominan menggunakan bahasa Hakka. Penelitian ini merupakan penelitian analisa kuantitatif deskriptif dengan mengumpulkan data kuesioner. Tujuan penelitian ini adalah untuk mengetahui dalam kondisi atau situasi apa, berkomunikasi dalam bahasa Hakka ini digunakan oleh sub-suku Hakka. Hasil penelitian menunjukkan sub-suku Hakka yang tinggal dan menetap di Surabaya ini lebih sering menggunakan bahasa Hakka dalam ranah keluarga, misalnya hadir pada kegiatan-kegiatan atau pertemuan-pertemuan yang dilakukan bersama dengan keluarga, kerabat dan teman satu sub-suku, sedangkan dalam ranah masyarakat bahasa Hakka digunakan untuk membicarakan topik rahasia
Mindmeister�s Influence on 4C Skills in Indonesian Subject Grade 6 Elementary School in Surabaya
Full text linkAbstract: This study aims to determine the influence of MindMeister on 4C skills in the Indonesian language
subject in grade 6 elementary school in Surabaya. A combined research method was used, involving data
collection carried out through in-depth interviews with students, observation, taking pre-test and post-test
scores 3 times each in the control class and experimental class. Quantitative results showed no significant
effect of using MindMeister on 4C skills (significance values of 0,100 > 0,05). However, the qualitative
result based on the students perspective gained through interviews and observations is that most students
can apply 4C skills while using MindMeister. In conclusion, it is proposed that MindMeister may influence
4C skill levels in the Indonesian subject in this particular context. It is hoped that these findings contribute
to the use of MindMeister in other subjects in any grade of elementary school in Indonesia
OPTIMASI EAHE SEBAGAI UPAYA PENDINGIN RUANG SIANG HARI DI SURABAYA
Full text linkABSTRAK
Lingkungan tropis yang lembab dengan temperatur tinggi secara signifikan meningkatkan risiko berbagai masalah kesehatan, seperti dehidrasi, penurunan konsentrasi, dan kelelahan, serta menurunkan produktivitas individu. Upaya pendinginan pasif yang memanfaatkan ventilasi alami seringkali tidak efektif dalam kondisi tersebut akibat temperatur udara yang tinggi, kelembaban yang tinggi, radiasi matahari yang intens, dan kecepatan angin yang rendah. Sementara itu, peningkatan kecepatan angin justru dapat mengganggu aktivitas manusia. Salah satu solusi untuk pendinginan adalah dengan memindahkan panas udara ke tanah, atau dikenal sebagai Earth-to-Air Heat Exchanger (EAHE). Penelitian ini secara eksperimental menyelidiki optimalisasi penggunaan Earth-to-Air Heat Exchanger (EAHE) sebagai solusi pendinginan di siang hari di Surabaya. Hasil penelitian menunjukkan bahwa EAHE berhasil menurunkan temperatur ruang hingga 2 derajat Celsius, yang dianggap cukup signifikan untuk diterapkan sebagai sistem pendinginan ruangan. Penelitian lebih lanjut diperlukan untuk menentukan kebutuhan udara dingin yang optimal sesuai dengan volume ruangan
Comparative Study on Artificial Intelligence Methods in Housing Price Prediction
No full textThe demand for property, including houses, continues to grow rapidly in Indonesia. The housing price prediction is essential in assisting the stakeholders such as buyers, sellers, and investors to make better decision-making. There are many key factors that influencing the housing prices and it is challenging to identify the most relevant factors. This study provides a comparative analysis of various methods in the housing price prediction that consists of one traditional method, Linear Regression (LR), and three artificial intelligence (AI) methods, including Artificial Neural Network (ANN), Classification and Regression Tree (CART), and Chi-Squared Automatic Interaction Detection (CHAID). The aim is to find the best machine learning method in predicting the housing price in terms of prediction accuracy through the four performance indicators and one combined performance index called the reference index (RI). The main findings of this study is that the AI-based method, the ANN method, has the best accuracy indicated by its highest RI value hence outperforming other methods in predicting the housing prices
The Teacher, the Scapegoat: Analyzing Hori in the Film Monster
No full textIn society, the clash of different people, values, and interests in desiring
a single shared object could cause the accumulation of conflicting forces to be
directed at a single innocent individual. When it resulted in the banishment or
execution of the blamed individual, it was known as scapegoating. One of the
parties implied to be prone to scapegoating in a community, as demonstrated in
the film Monster, is teachers. Using the qualitative descriptive method, this paper
investigated the scapegoating mechanism in the case of Hori, a teacher character in
Monster, through his actions and words when interacting with other characters.
Three main parties were involved in the process of scapegoating: a parent, Hori�s
colleagues and partner, and the students. The scapegoating started when a student,
Minato, accused Hori of conducting verbal and physical abuse. The single parent�s
overwhelming concern, the school staff�s priority in protecting the school�s
reputation, and the students� reluctance to be involved in the case caused them to
perceive Hori as a threat to each party�s well-being. Despite Hori�s innocence, the
accumulation of hostility resulted in Hori�s expulsion from school. The case in the
story implied the dominant power that the school community members have
against teachers, highlighting the fragility of a teacher�s position in society