The publisher regrets that the volume number was wrongly allocated during the production process. The issue has been corrected with correct volume number (Current Volume Number - 647; Correct Volume Number - 210). The publisher would like to apologize for any inconvenience caused. DOI of original article:...

This study aims to empirically examines the phenomenon about the influence of reporting models (structural and reward model), reporting channels (anonymous and non-anonymous), and retaliation on someone propensity to blow the whistle (PBW).The data obtained by true experimental research methods which...

Since the 1980s Indonesia and Malaysia have been the world main exporters of plywood with a dominant market share. However, in 2002 Indonesia plywood exports decreased. Even since 2007, the total exports of Indonesia and Malaysia have decreased significantly, and the position was replaced by China as...

This research aims to visualise the state of the art of radical innovation research that furthers research in this topic. Radical innovation research has increasingly been raised since information technology was used in business, but it has not matured. Radical innovation contributes to the high number...

Food production requires an honest kind of resources, like energy, water, and land, responsible for most greenhouse gas (GHG) emissions caused by households. Most of the waste in South Sumatra, the maximum amount as 38.83 per cent, is dominated by food waste. Household waste dominates the maximum amount...

Financial ratios are significant to analyze the company’s financial performance. Regarding the number of financial ratios, this study will only discuss two profitability ratios that can be affected by the Sustainability Report, namely ROA and ROE. In addition to profitability, the disclosure of sustainability...

The purpose of this study is to determine the effect of audit committee characteristics such as size, independence, committee meetings, and audit committee expertise on the sustainability report by using secondary data from annual reports of the Indonesia Stock Exchange in 2020. The sample consists of...

This study aims to analyze and empirically prove the effect of unemployment rate, inequality, and investment on economic growth on the island of Sumatra in a recently half of decade. Using panel dataset among N=154 districts/cities as entities on the island of Sumatra in the span period of six years...

This study aims to identify the key factors that support the implementation of continuous auditing in the Internal Audit Unit of SKK Migas based on the Technology-Organization-Environment (TOE) Framework. A qualitative case study approach is applied in this study. Primary data was collected with the...

Instagram is a social media that can be used as a tourism promotion tool, because in the context of marketing, a tourist attraction, photo media can affect the tourists desire to visit the tourist sites contained in the photo. The use of photos have a purpose to make a promotion more effective, because...

Sukuk market has continued to grow over the past two decades, yet researches on determinants of sukuk over conventional bond issuance have produced mixed findings. Previous researches also leave a puzzle why asset tangibility is insignificant to sukuk issuance. To contribute to this debate and answer...

This study aims to provide overall information from various studies in each scope and object of research that reveals the earnings management mechanism and its various determinants, especially flexible governance depending on the ownership structure and processes in the earnings management mechanism....

This study entitled The Direct Effects of the Village Fund Program on the Human Development Index, and its Implications for Poverty in Ogan Komering Ulu Regency, South Sumatra Province. The purpose of this study was to examine the direct effect of the Village Fund Program on the Human Development Index...

Inclusive economic growth is economic growth aimed at the entire society regardless of social status or other differences in society. East Java is one of the provinces that have the vision to improve the welfare of society evenly without exception with a general strategy of development that is pro-people,...

This study aims to examine and analyze the factors that shape consumer attitudes and behavioral intentions towards reviews on social media. The data collection technique in this study used a survey method through questionnaires distributed online. The purposive sampling technique was chosen as the research...

The purpose of this study is to find out the constraints of competence aspect of human resources in the preparation of the Budget Work Plan according to the preparation time that has been determined by the East Java Government. This is a qualitative research. Data collection techniques through observations,...

Chili is one of the fruits that are in high demand. Now many chili farmers complain about the falling price of chili in the market. Due to several problems, the researcher aims to analyze how the right strategy is to develop the chili business so that there is a balance in the market and farmers can...

This study purpose to determine the public’s interest in using transportation during the Covid-19 Pandemic in Palembang City. This research is also intended to provide information on how people behave in the selection of transportation means during this Pandemic so that it can be information for public...

Research into mindfulness and well-being has become an interesting topic for research. This article provides a review of trends in mindfulness and well-being research using bibliometric analysis, the data of which is taken from the Scopus database. This article aims to identify trends in the development...

This research aims to examine the environmental performance as a mediating variable of the relationship between green process innovation on the corporate sustainability in small and medium enterprise (SME) in South Sumatra. The respondents in this research were the managers and owners of manufacturing...

This research specifically projecting output and predicting economic growth, investment needs, and additional labor by sector using labor and output data (GDP according to business fields at constant prices) during the 2001-2019 period. The analytical method used is a projection of labor based on the...

Duku is one of the fresh fruits that requires special attention. Duku (Lansium domesticum var. duku) is a well-known fruit with a pleasant aroma and flavour which has high economic value. The high demand of duku should be balanced with duku quality. The limitation of postharvest management and postharvest...

The topic of mobile payment and electronic wallet has been a rising topic since 1984. Since 2003, many scholars are being actively producing articles pertinent to this topic. Most of the articles have been published in journals, and primary language used for research is English. Objective of this paper...

This research aims to determine the effect of market digitization on SMEs income in Medan. Sampling using the accidental sampling method as many as 100 respondents in Medan. The method of data collection is by distributing online questionnaires. The method of data analysis in this study used regression...

The purpose of this study is to describe financing conditions in Sharia microfinance institutions and investigate the IMBT contract as a countermeasure for problematic financing. This research uses a descriptive qualitative approach to acquire data through interviews with ten managerial parties from...

The study aims to examine the effect of mediation on involvement and intimacy on customer trust and loyalty in Bank Syariah Indonesia. The total sample of the study was 136 respondents with the data were used purposive sampling and the analysis method used was Partial Least Square. The findings reveal...

The increase in e-commerce that has led to the rise of online shopping has attracted researchers in the field of marketing. For two decades, the internet-based e-commerce model has been accepted as a marketing strategy by companies to capture market share even though today the traditional marketing model...

The purpose of this study was to examine the effect of service quality, price, and brand image on passenger satisfaction of Low-Cost Carrier Airlines in Indonesia, both partially and simultaneously. This type of research can be classified as causal research. This research was conducted in several big...

The change in the learning system during the Covid-19 pandemic resulted in controversy among students and educators. Online learning is considered an innovation in learning in the midst of increasingly rapid technological advances, such as the use of e-learning applications, classroom, zoom or google...

The challenges facing the police public service in the Covid-19 pandemic era are complex and dynamic. One of the issues that is evident is how members of the police must adapt in providing public services to the community. The initial findings of this study lead to the conclusion that in general the...

The purpose of this study is to see descriptively the characteristics and behavior of millennial consumers related their behavioral intention in using online food delivery (OFD) services during a pandemic. This research is qualitative research with the analytical technique used is descriptive analysis....

This study aims to determine the direct effect of talent management on employee retention and the indirect effect mediated by organizational justice and the talent perception congruence. Talent management is a strategy that is believed to minimize employee turnover through retention, namely by managing...

MSMEs are sectors that have an important role for regional economic growth. MSMEs also contribute to the employment of labours and the distribution of development results. During the Covid19 pandemic crisis, MSME businesses are heavily affected. In the current New Normal, MSME business people must have...

The background of this research is the individual’s need for success in his career. Career success is divided into extrinsic career success and intrinsic career success. The purpose of this study was to analyze the relationship between extrinsic career success and intrinsic career success. The population...

Using data from Indonesia Stock Exchange (IDX) during 2010 – 2019, this study investigates the speed of adjustment on the corporate leverage in reaching the optimal target leverage of the non-financial listed firms in Indonesia. This study cites the Generalized Moment Method (GMM) panel model to estimate...

Public Sector Organizations expect optimal performance in facing the changing environment. The concept of ambidexterity is needed by organizations both profit-oriented and non-profit oriented. Ambidexterity is known as the ability to balance the process of exploration and exploitation. The idea of Individual...

This study aims to identify the main causes of disputes in the expense recognition for Indonesia coal mining companies and provide recommendation on how to avoid the disputes in the future. We focus on coal mining companies which had Coal Contract of Work (CCOW/PKP2B) with the government of Indonesia....

Changing business environment create uncertainty and risks to the companies. In the such situation, companies need to innovate their business model innovation to enhance their competitive advantage and increase their financial performance. Business model innovation is an important key for companies to...

This study aims to provide solutions to the problem of excess VAT collection faced by government goods and service providers. This study uses a qualitative research approach with a case study research strategy. The object of research in this study is PT X, which is experiencing an excess of VAT collection...

One of the biggest challenges that organizations will face in the coming years will be the generation diversity in the workplace. A mismatch of an employee’s work values to the organization’s can lead to dissatisfaction, decreased in commitment, and increased in turnover intention. Therefore, this study...

This study aims to examine the effect of human resource management practices (high commitment HR practices) on the performanc e and innovative behavior of the State Civil Apparatus (ASN) both directly and through mediating variables of affective commitment and public service motivation in the context...

The purpose of this study is to describe the income of street vendors or moblie street traders and to determine the right strategy for increasing the income of street vendors in the cities of Kupang, Belu and Malaka. This study uses a qualitative approach. Data will be obtained by means of in-depth interviews...

This study aims to examine the effect of brand satisfaction and brand connection on brand love. The survey method was used as a research strategy to examine the effect of these two variables. 100 people as research respondents participated through an online questionnaire. This study chose smartphone...

There have been significant amounts of research investigating growth mindset in entrepreneurship with various variables. This research describes tenants’ growth mindset and its implication in running the set-up business. The participants of the research were 27 tenants Entrepreneurship Development Program...

The purpose of this study to examine consumer perceptions of the implementation of multi-channel integration in omni-channel retailing. Retailers that have the right channels are able to give consumers a good impress and one of the competitive advantages. Multi-channel integration implemented creates...

Remote audit is an audit activity that is carried out outside the location of the audit object. Audit field work shifted from on-site to remote due to budget restrictions and health protocols during the COVID-19 pandemic. But remote audit reduces the quality of the auditor’s professional skepticism due...

Indonesian economics growth is in the lowest position at the Q1 of 2020 due to pandemic Covid-19, including in business sector. Now, business sector is starting to raise up by maximizing online channel and develop their technology. E-commerce/Marketplace in Indonesia has involved AR technology in process...

This article discusses the process of organizational change since change is a necessary part of every individual’s, group’s, and organization’s life to grow, evolve, and adapt to the changing times. When changes are being made, there will be phenomena and problems in the literature review. The most frequently...

This study aims to determine and explain the generation gap conflict between millennials and older generation employees. Currently, the generation gap is identified by the existence of three or even four combinations of generations in one organization. These differences trigger the generation gap conflict....

This study aims to analyze the effect of burnout and work-family conflict directly on the performance of health workers at RSMH Palembang and indirectly through work stress as a mediating variable. This research is expected to provide benefits in solving problems and providing recommendations to the...

The COVID-19 pandemic has caused colleges and universities to opt for online teaching and learning as a way to keep their faculty, staff and students safe. Lurking is one of the common activities that occur in an online learning context. The majority of the available literature on lurking in online communities...

Nowadays e-wallet has become trend in Indonesia, especially since Covid-19. This is because e-wallet is fit with the Covid-19 protocol. The purpose of this research is to analyze the impact of perceived ease of use, perceived usefulness and compatibility towards intention to use e-wallet. Technology...