1,720,965 research outputs found
Public Accountants’ Ethical Perceptions in Dealing with Client Pressure: A Qualitative Study of Accounting Firms
Get PDFThis study explores the ethical perceptions of public accountants in Jakarta when facing client pressures, employing a qualitative phenomenological approach. Through in-depth interviews with licensed auditors from mid-sized and large accounting firms, the research identifies common ethical dilemmas, decision-making processes, and the influence of organizational and cultural factors. Findings reveal that auditors frequently encounter pressures to overlook discrepancies or adjust financial statements, leading to conflicts between professional ethics and client satisfaction. The study highlights the role of firm culture, time budget pressures, and individual values in shaping ethical behavior. Strategies such as adherence to ethical guidelines, client communication, and seeking guidance from superiors were noted as key to maintaining integrity. The research underscores the need for robust ethical frameworks and continuous training to support auditors in navigating ethical challenges effectively
Model of Rational and Emotional Decision Making in The First Purchase of Cosmetics
Get PDFConsumers face both positive and negative impacts when buying a product for the first time.
Existing studies emphasize the rational aspects in making decisions to buy cosmetics. Buying cosmetics will
include liking the product (emotional aspect) and the good effects obtained from buying the product, in addition
to rational considerations such as product safety (rational aspect). This study aims to determine the effect of
cognitive and emotional orientation models in making decisions to buy cosmetics for the first time.
Objective: This study examines the rational and emotional aspects of buying a cosmetic product for the first time.
Method: This research involved 131 consumers who either bought cosmetics for the first time or a new product.
Consumer age ranges were from 18 to 22 years. Respondents have used cosmetics for up to 3 years. Respondents
were selected using accidental sampling.
Results: showed that rational and emotional considerations significantly contribute to purchasing decisions.
Consumers not only consider the benefits of these cosmetics, but also pay attention to their feelings towards these
products.
Conclusion: Consideration of emotional and rational aspects will influence purchasing decisions. The preferences
and positive expectations consumers feel will be a more dominant factor than fear of risk. Producers need to
communicate information that can make consumers happy in addition to product function
Management Information System in Evaluation of BCA Mobile Banking Using DeLone and McLean Model
Get PDFThe investment in information system brings significant impacts on the banking industry because it plays a pivotal role in providing better services and competitive edges. This study evaluated satisfaction level and benefit of the usage of the banking system which is m-Banking using the IS Success Model approach developed by DeLone and McLane in 2003. The population in this study was customers of one of the largest banks in Indonesia, namely Bank Central Asia (BCA) with a sample size of 200 customers. The data were analyzed using Structural Equation Model (SEM) with AMOS. The results showed that the IS Success Model consisting of system quality, information quality and service quality has a significant impact on customer satisfaction in using BCA m-Banking. This study also validates the research conducted by DeLone and McLean (2003) in developing the IS Success Model as a measure of the quality and key to the success of an information system
The Effectiveness of Perceived Enjoyment and Brand Engagement in Correlating Gamification Marketing with Online Repurchase Intention in Shopee Game Users
Get PDFThis study was conducted with the aim of knowing how much influence and effectiveness of perceived enjoyment and brand engagement in mediating the relationship between gamification marketing on online repurchase intention in shopee games users. The research method used in this research is descriptive causal method with a quantitative approach. This research was conducted by distributing questionnaires online to 250 respondents. The data analysis technique in this study is the Structural Equational Modeling (SEM) technique using IBM SPSS AMOS 24 software. The results of this study indicate that the role of perceived enjoyment and brand engagement has a positive and significant effect and is effectively used in the gamification marketing relationship to increase online repeat purchase intention for shopee games users
From Exclusion to Empowerment: Redesigning E-Learning to Mitigate Risks for Disabled Students
No full textThis study explores how e-learning platforms can be redesigned to empower disabled students by mitigating their educational risks, such as accessibility barriers, communication challenges, and unequal participation. Using a qualitative approach, the research combines literature reviews, case studies, and user feedback to analyze current e-learning environments. It evaluates how AI technologies like ChatGPT can facilitate content accessibility, improve interaction, and support personalized learning experiences for disabled students. This study identifies key risks: limited content adaptability, poor user interface design, and social isolation, which hinder disabled students' academic engagement. It proposes a framework integrating assistive AI tools to transform these platforms into inclusive, low-risk learning environments. Results indicate that AI-driven adaptations can enhance content comprehension, foster collaboration, and improve learning outcomes for disabled students. This study focuses on higher education contexts and may require further validation across diverse educational levels and technological infrastructures. Additionally, reliance on evolving AI technology presents challenges related to affordability and accessibility. This study contributes to the growing field of inclusive education by offering a novel, AI-supported framework to redesign e-learning platforms. It addresses the gap between technological advancement and practical accessibility solutions, emphasizing risk mitigation for disabled students. The findings provide valuable insights for educators, policymakers, and technology developers aiming to create equitable, empowering learning experiences for all learners
Corporate Governance Mechanisms and Financial Performance: The Moderating Role of Firm Size in Manufacturing Firms Listed on the Indonesia Stock Exchange
No full textThis study investigates the relationship between corporate governance mechanisms, firm size, and financial performance of manufacturing firms listed on the Indonesia Stock Exchange. Drawing upon agency theory and resource-based perspectives, this research examines how board size, the proportion of independent commissioners, and audit committee size influence financial performance, while also considering firm size as a key organizational characteristic. This study employs a quantitative explanatory design using secondary data obtained from annual reports of manufacturing companies over the 2019–2023 period. Panel data regression analysis is applied to test the proposed hypotheses. The findings indicate that corporate governance mechanisms significantly affect financial performance. Specifically, the proportion of independent commissioners and audit committee size show a positive and significant relationship with return on assets (ROA), suggesting that stronger monitoring mechanisms enhance financial outcomes. Firm size also demonstrates a significant positive effect on financial performance, implying that larger firms benefit from economies of scale and better access to resources. These results confirm the governance–performance nexus in an emerging market context. This study contributes to the corporate governance literature by providing recent empirical evidence from Indonesia and highlighting the importance of governance structure and firm characteristics in improving financial performance. The findings offer practical implications for regulators, investors, and corporate managers in strengthening governance practices to achieve sustainable financial performance
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
- …
