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The Improvement of Etrepreneurial Interest Through Entrepreneurship Education, Entrepreneurship Sprit and Entrepreneurship Motivation
Full text linkThis study aimed to analyze the impact of entrepreneurship education, entrepreneurship spirit and entrepreneurship motivation on the entrepreneurial interest of Muria Kudus University students. The population consisted of 865 students who enrolled a compulsory students entrepreneurial skills training. The sample was 125 students. Data analysis was done using AMOS for (SEM) Structural Equation Modelling. The results showed thatentrepreneurship education had a positive and significant impact on entrepreneurial interest. Entrepreneurship spirit had a positive and significant impact on entrepreneurial interest. Entrepreneurship education had a positive and significant impact on entrepreneurship motivation. Entrepreneurihip spirit had a positive and significant impact on entrepreneurship motivation. Entrepreneurship motivation had a positive and significant impact on entrepreneurial interest.Keywords: Entrepreneurship Education, Entrepreneurship Spirit, Entrepreneurship Motivation, and Entrepreneurial Interes
Risk and Return Analysis in Indonesian Banking Industries
Full text linkThe bank, like any other business entity, is an entity established for profit. There are risks involved to increase profit. The higher the yield to be obtained, the consequence is more increased the risk is borne. However, the banking industry is different from other sectors because banks are an industry whose survival is based on trust. Banks need to maintain the level of risk to avoid disruptions to the failure of their business operations. This study focuses on linking the operational risks borne by banks and bank profitability. Operational risk is seen from short-term operational risk, long-term operational risk, operational risk related to the bank's upper line, operational risk related to its bottom line, and operational risk associated with business scale. The research method used is quantitative research methods using statistics. The statistical method chosen is multiple linear regression because there are several independent variables with a dependent variable. The outcome of the multiple linear regression shows that risk management has a significant positive relationship with profitability. These findings indicate that bank operational risk management is not a burden that reduces profitability but instead increases profitability by reducing risk
The Effect of Perceived Ads Personalization Toward Online Impulse Buying Tendency with Mediating and Moderating Variables, Evidence from Indonesian Millennial E-Commerce Customers
Full text linkE-commerce business grows over time and has changed retail business behavior all over the world. To expand, e-commerce uses ads personalization to study customer needs and track customer behavior. This study aims to analyze the effect of perceived ads personalization towards online impulse buying tendency. The research model hypothesized the effect of perceived ads personalization towards online impulse buying tendency. The mediating variables in this study are perceived novelty, privacy concerns, advertising value, perceived relevance, creepiness, affective reactance, and attitudes towards ads. The study also used a moderating variable of purchasing frequency to distinguish how effective personalized advertising is in groups that are classified as high and the low-frequency buyer on e-commerce. This study using quantitative research methods with PLS-SEM data analysis. Respondents were taken by purposive sampling on millennial social media users in Jabodetabek. The results showed that perceived advertising personalization had a positive effect on perceived novelty, privacy concern, advertising value, perceived relevance, and creepiness. Furthermore, this study found perceived novelty, advertising value, and perceived relevance have a positive effect on attitudes towards ads. Creepiness indicates a positive effect on affective reactance, while privacy concern and affective reactance have a negative effect on attitudes towards ads. One of the findings is that attitudes towards ads had a positive impact on online impulsive buying tendency. The frequency of purchase is proven to be a moderator that weakens the influence of attitudes towards ads to online impulse buying tendency.Keywords: perceived ads personalization, perceived novelty, privacy concern, advertising value, perceived relevance, creepiness, affective reactance, attitudes toward ads, online impulse buying tendency, e-commerc
Analysis of Factors Which Affect Budgetary Slack (Survey of SOE in Bandung)
Full text linkThis study aims to analyze the factors that affect budgetary slack which include employee motivation and asymmetric information with participative budgeting as the antecedent variables. The research method was conducted through a survey method by distributing questionnaires to 229 heads of responsibility center on SOEs in Bandung. In addition, interviews and group discussions were conducted to improve data collection. The data obtained were analyzed using the structural equation model - LISREL. The results showed that asymmetric information has a positive effect on budgetary slack and employee motivation has a negative effect on budgetary slack. Meanwhile, participative budgeting has a positive effect on asymmetric information and employee motivation.Keywords: Participative Budgeting, Asymmetric Information, Employee Motivation, Budgetary Slac
Job Satisfaction and Turnover Intention: Moderation of Organizational Trust and Organizational Justice
Full text linkThis study aims to analyze the role of organizational trust and organizational justice in moderating the effect of job satisfaction on turnover intention. The population in this study are employees in several information technology companies in Jakarta. The research sample amounts to 195 respondents. Data collection method is done through a questionnaire. Data analysis method uses structural equation modeling-partial least square (SEM-PLS). The results of this study prove that job satisfaction a negative affect on turnover intention. Organizational trust does not affect turnover intention. The interaction of job satisfaction and organizational trust as a moderating variable affects turnover intention. Organizational justice has a negative effect on turnover intention. The interaction of job satisfaction and organizational justice as a moderating variable does not affect turnover intention.
The Effect of Ethical Ideology on Earnings Management Practices
Full text linkEarnings management is taking advantage of the flexibility in the choice of accounting treatment to signal the manager’s private information on future cash flows (Sankar and Subramanyam, 2001). Earnings management can be defined as the practice of using tricks to misrepresent or reduce transparency of the financial reports (Miller and Bahnson, 2002). Ethical ideology consists of the degree of relativism (use of universal moral rules) and idealism (belief that good can come of all situations) exhibited by individuals when they make an ethical decision (Forsyt, 1981). The aim of this research is to examine the influence of ethical ideology on earnings management practices. This study tested hypotheses that Ethical Ideology can influence negatively to the intention of earnings management. For this purpose, the data are collected from 121 students who have already passed Auditing and Business Ethics courses in Accounting Study Program, The Faculty of Business and Economics, Universitas Atma Jaya Yogyakarta. The data was analysed by using SPSS16 version. The result of this research shows that ethical ideology has negative effect on the intention of earnings managementKeywords: earnings management, ethical ideolog
The Role of Employee Human Resources Attribution on Developing Psychological Contract and Turnover Intention in Hong Kong
Full text linkThe purpose of the study is to illustrate how the human resources (HR) practices affecting the employee outcomes, this study used the concept from social and behavior science with HR management, which were attribution theory and psychological contract, to show how employees perceived the information differently. It further suggested how the process affected the performance of the employees, which illustrated through presenting their turnover intention in this model. In order to test the model, a quantitative survey was designed and conducted through snowball sampling. Multiple linear regression analysis model was used in this study to examine the data sets and tested the hypotheses. The result of this study showed how employees perceived the information could dramatically affect their reaction, as well as employee outcome. Furthermore, this study suggested that relational and transactional psychological contract was not a distinct concept, which subverted the past research regarding the types of psychological contract. This study could be used in operation management as the managers should pay attention of how they designed the HR practices could directly affect the employee outcomes and productivity. Limited research focused on the process operating in employees mind and the antecedents of psychological contract leading to certain employee outcomes. This study not only filled up the research gap but also presented the employee attribution and psychological contract concept in a complete manner by linking the variables in the model.Keywords: employee attribution, psychological contract, turnover intention, black box theor
THE EFFECT OF MEMBER EMPOWERMENT PROGRAM ON THE WELFARE OF THE CREDIT UNION MEMBERS IN EAST JAVA
Full text linkThis study focuses on the institutions in the form of credit unions that provide credit loans to micro-businesses. The sample of this study consisted of 102 members of 15 different credit co-operatives in East Java as the research participants. The research objective of this study was to determine the effect of empowerment programs on the welfare of the members. The empowerment programs were divided into (1) educational, (2) training, (3) savings and loan, and (4) network development programs. The results showed that the empowerment programs through education and training programs had a significantly positive effect on increasing the welfare of the members, while the savings and loan programs as well as the network building program did not significantly affect the welfare of the members. This was possible because members who already had networks and received funding assistance would not succeed without good education and training programs. The research was expected to contribute academically in the development of savings and loan co-operative unions (CUs) and provide a foundation and solution for all CU administrators in developing the CUs, especially in improving the welfare of their members.Keywords: Credit Union, member empowerment, and member welfar
Back and Forth of Open Innovation: Outstanding Issues and Future Research Works
Full text linkThis paper reviews the concept of open innovation compared to closed innovation. It starts with contrasting two papers about open innovation and discusses point of view from both papers and reveals outstanding issues from them. This paper continues with presenting issues about open innovation from various angles, such as classical organizational mechanism and theory, funding and commercialization, collaboration and intermediary agent role, as well as security and good governance conduct practice. Throughout the discussion process, it appeared some issues have been confirmed while some issues are still in large debate. This paper summarizes the unresolved issues into several potential research theme to be investigated further.Keywords: closed innovation, future research work, innovation topics, open innovation, open issue
The Comparative Analysis of Altman Z-Score, Springate, Zmijewski, And Internal Growth Rate Model in Predicting the Financial Distress (Empirical Study on Mining Companies Listed on Indonesia Stock Exchange 2014-2017)
Full text linkThis study aims to: (1) determine whether there are differences in scores between the Altman model, Springate, Zmijewski and Internal Growth Rate in predicting financial distress, (2) find out the most accurate prediction model in predicting financial distress of mining companies in Indonesia. The data used in this study is the company's financial statements published on Indonesia Stock Exchange. The population in this study is the mining companies listed on the Indonesia Stock Exchange during 2014-2017 which are 41 issuers. The sampling technique used purposive sampling so that 36 issuers were obtained as the research samples. This study compares the scores of four financial distress prediction models using statistical techniques and the accuracy of the prediction model by considering the level of accuracy and type I error. The conclusions from this study indicate the differences between the four prediction models. The Springate model is the best with an accuracy rate of 88.89% and an 8% type I error, the second is the Zmijewski model with an accuracy rate of 88.89% and a type I error rate of 42.86%, the third is the Altman model with 75% accuracy and error type I 46.67%, and the last is an internal growth rate model with an accuracy rate of 66.69% and type I error rate of 11.11%.Keywords: financial distress, financial statements, mining, prediction model