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The Effects of Regional Financial Ratios on Human Development Index (An Empirical Study in All Districts / Cities in Central Java Province During 2012–2017)

Astuti Purnamawati, Jody Bintang Hudaya
This research examined the effects of fiscal decentralization ratio, regional financial dependency ratio, regional financial independence ratio, and expenditure allocation harmony ratio on Human Development Index (HDI). This study used the data on regional financial ratios in Central Java Province from...

A Comparative Study on Financial Performance of Registered Companies in the Jakarta Islamic Index (JII) Before and After the Implementation of IFRS in Accounting Standards

Muhammad Sholahuddin, Adi Parkawati
International Financial Reporting Standard (IFRS) is one of the changes in accounting standard regulations that affect the environment of international accounting information. In increasing capital market activities, IFRS provides a series of uniformity of accounting standards which is adopted by various...

The Impacts of Online Comments and Bandwagon Effect on the Perceived Credibility of the Information in Social Commerce: The Moderating Role of Perceived Acceptance

Choon Ling Kwek, Bi Lei, Lai Yan Leong, Michelle John A/P John Saggayam, Ying Xue Peh
Social commerce is growing and gaining popularity among Generation Y due to the advancement of technology, in which it creates a new marketplace for sellers and buyers. It allows an individual to browse, compare and purchase the products on social media sites such as Facebook, Twitter and Instagram....

The Influence of Corporate Social Responsibility, Managerial Ownership, and Firm Size on Firm Performance: Evidence From Manufacturing Companies in Indonesia

I Gede Adiputra, Henryanto Wijaya, Azhar Affandi
The main objective of this research is to explore and determine the effect of Good Corporate Governance, Managerial Ownership, and Firm Size that affect Firm Performance. We used the sample from financial statements of manufacturing companies engaged in Food and Beverages which are listed on the Indonesia...

Factors Affecting Earning Response Coefficient With Profitability as Moderating Variable in Manufacturing Companies

Henryanto Wijaya, Stefanus Adhitya, Hadi Cahyadi, Susanto Salim
The purpose of this study was to obtain empirical evidence about the effect of Corporate Social Responsibility (CSR) Disclosure, Profitability, Leverage, and Sales Growth on Earning Response Coefficient (ERC) among manufacturing companies that listed on Indonesia Stock Exchange (IDX) during the years...

The Impact of Innovation on Competitiveness in Smartphone Industry in China

Kii-Geat Johan Lim, Poh-Chuin Teo, Lim Zheng Yang
Smartphone is considered as a common trend in this globalization era. Everyone wishes to have his / her own smartphone as it is making everyone’s life easier. Today, there are four major domestic smartphone brands that dominate the smartphone segment in China, which are Huawei, Vivo, Oppo, and Xiaomi,...

The Relationship Between Servant Leadership and Job Satisfaction: The Mediating Effect of Job Empowerment

Linda Lin Chin Lin, Agustinus Purna Irawan, Paula Tjatoerwidya Anggarina, Zhang Yu-Wen
The purpose of this study was to explore the relationship between servant leadership and job satisfaction, and whether job empowerment will affect job satisfaction. Using the Army aviation unit subordinates as sample and 350 questionnaires were distributed. There were 321 effective questionnaires collected....

Green Paradox by Gender

Conny Tjandra Rahardja, Tiara Nur Anisah
This study aimed to obtain the findings, whether the attitude of acceptance, environmental awareness, knowledge about the benefits of green products have an impact on the intention to buy green products, or do not have an impact and even tend to be ignored (green paradox). This study involved 204 respondents...

The Effect of Capital Structure and Firm Size on Firm Value Through Profitability as Intervening Variable

Khairina Natsir, Yusbardini Yusbardini
The aim of this study was to investigate the effect of capital structure and firm size on firm value through profitability as an intervening variable. This study was conducted among manufacturing companies in various industrial sectors in Indonesia Stock Exchange (IDX) during the period 2013-2017. The...

The Influence of Technology Factors on Retail 4.0 Adoption in Malaysia

Poorni Sakrabani, Teoh Ai Ping
The younger generation, i.e., Gen Y and Gen Z, would make up 67% of Malaysia’s population in 2019. They are technically savvy and have huge spending power. Since this young generation is attracted to novel and exciting shopping experiences, Malaysian retailers should entice them by incorporating Retail...

Building Your Brand Through Social Media: How Communication and Money Work Wonderfully

Choong Kian Chong, Salmi Mohd Isa
Building brands at social media are challenging as consumers are easily swayed away to through a click; therefore, marketers need to gravitate the 3.196 billion of social media users based on Statista reports that the total spending might thrive at USD 4.5 trillion. Facebook’s community is a force to...

The Effects of Leverage, Sales Growth, Firm Size, and Corporate Social Responsibility Disclosure on Earnings Response Coefficient

Syanti Dewi, Nataherwin Nataherwin
Financial information owned by a company is considered as a good signal for investors to make investment decisions, so they tend to see the earnings information as a benchmark, but other information is needed to predict the value of the company’s stock returns, which is the earnings response coefficient....

The Effects of Multiple Directorship, Tenure, and Age of Board of Directors on Corporate Value

Lusiana Lusiana, Nila Pratiwi, Zefriyenni Zefriyenni, Rio Andhika Putra, Winda Fierza Vironica
The purpose of this study was to analyze the effects of multiple directorships, tenure, and age of board of directors on corporate value. Multiple directorships, tenure, and age were used as independent variables, and corporate value became the dependent variable. Two variables were used as control,...

Case Study of Moderating Effect of Customer Characteristics on the Relationship Among Service Quality, Customer Satisfaction and Customer Loyalty

Huang Chi-Wen, Lin Chin-Chiuan
The laser-cutting machine in line with the current manufacturing trend, small amount of diversification, elimination of the cost of molds, capability to finish the products through software, can reduce the processing time and with high quality. The case company is an agent of spare parts and laser-cutting...

Lecturers’ Perception of the Purpose of Performance Appraisal System

Ietje Nazaruddin, Hafiez Sofyani, Sri Rezki Hayati, Erni Suryaningrum, Caesar Marga Putri
The Performance Appraisal System (PAS) has purposes that are oriented towards individuals and institutions to improve the performance of higher education. This study explores lecturers’ perceptions of the purposes of PAS. Data were collected via questionnaires from 269 lecturers at higher educational...

Fostering Sustainability Advantage in Rural Tourism Destination at Kulon Progo, Yogyakarta

Kartika Nuringsih, Nuryasman M. N., Cokki Cokki
The goal of this study was to assess the advantages of rural tourism development at Kulon Progo County based on 800 visitors who were observed about their perception of strength, weakness, opportunity, and threat on eight rural destinations. Respondent consists of tourist, local residents, and destination...

The Effects of Profitability, Liquidity, Tangibility, Firm Size, and Asset Turnover on Capital Structure in Chemical Industry Listed on Indonesia Stock Exchange From 2014 to 2018

Erika Jimena Arilyn
The aim of this research was to analyze the effects of firm’s financial performance - profitability, liquidity, tangibility, asset turnover, and firm size on capital structure. Sample in this research is 8 out of 13 chemical companies which were listed on Indonesian Stock Exchange (IDX) for five consecutive...

Why I Should Run My Own Business: A Study on Female Entrepreneurs’ Motivation and Business Success in Indonesia

Frangky Selamat, Mei Ie, Jhanghiz Syahrivar, Chairy Chairy, Hetty Karunia Tunjungsari
The purpose of this study was to analyse the key motivations that encourage entrepreneurship among women in the Greater Jakarta Area, Indonesia. The number of female entrepreneurs has been increasing in recent years. Potential success through entrepreneurial acts is also open for the females. Furthermore,...

Stakeholder Perception of Earnings Management and Its Influence on the Quality of Accounting Information

Elizabeth Sugiarto D., M. F. Djeni Indrajati
This study aimed to provide an overview of stakeholder perception among companies in Indonesia about earnings management and its influence on the quality of accounting information. Primary data was acquired from respondents consisting of stakeholders. The questionnaire was distributed both manually and...

Heart Count: Optimizing Performance for Business Sustainability in Digital Era

Rajendran Muthuveloo, Teoh Ai Ping
This paper highlights the importance of human capital development towards optimising performance for business sustainability in digital era. It introduces a new concept called “Heart Count” that is vital to management of employees’ happiness which would be the determinant of performance in digital era....

The Effect of Destination Image on Tourists’ Satisfaction and Destination Loyalty: Bukittinggi City, West Sumatra

Sigit Sanjaya, Ronni Andri Wijaya, Yulasmi Yulasmi
This study discovered (1) the effect of destination images on destination loyalty (2) the effect of destination images on destination loyalty with tourists’ satisfaction as mediating variable. Respondents in this study were the tourists in the Bukittinggi City. This study utilized primary data which...

Employee Performance Model in the Department of Public Works and Spatial Planning Office in West Sumatra Province

Marta Widian Sari, Vivi Nila Sari, Sitti Rizki Mulyani, Yosi Aifa Putri, Andry Novrianto
This research aimed to reveal the effects of work accuracy, experience, work involvement, and motivation on employee performance, partially and simultaneously. Data was collected through survey and questionnaire distribution, with 81 respondents of the Department of Public Works and Spatial Planning...

The Impact of the Use of Computer-Assisted Audit Technique, Professional Ethics, and Motivation on Auditors’ Performance

Michelle Kristian
The purpose of this study was to examine the impact of the use of Computer-Assisted Audit Techniques (CAAT), professional ethics, and auditor’s motivation on auditors’ performance. The study was conducted by using survey method which distributed the questionnaires to auditors in Public Accounting Firm....

The Impact of Big Data Analytics Adoption on the Performance of Malaysian Small and Medium Enterprises

Loh Chun Hong, Teoh Ai Ping
In today’s digitalized era, the adoption of Industry 4.0 technology pillars can boost businesses by enhancing organizational performance. As one of the crucial pillars, big data potentially has been receiving heightened interests from academics and practitioners. Big Data Analytics (BDA) is viewed as...

The Effect of Organizational Characteristics on Whistleblowing Behavior for Identifying Fraud

Elsa Imelda, Yenyen Hendris
The purpose of this research was to obtain empirical evidence about the effect of organizational characteristics such as respect and openness, cooperation and flexibility, fair treatment, and trust in supervisory authority, on whistleblowing behavior to identify fraud. This research used questionnaires...

Environmental Factors Affecting the Acceleration of Financial Technology (Fintech) Adoption by SMEs in the East Java Region

Sonata Christian, Trianggoro Wiradinata, Christian Herdinata, Auditia Setiobudi
Purpose – This study aimed to help define the environmental factors affecting the acceleration of FinTech adoption by SMEs in the East Java Region. Design/methodology/approach – An empirical study of TOE Framework focused on environmental factors using the data from 402 respondents of SMEs Owners and...

The Relationship Between Moral Leadership and Organizational Citizenship Behavior: The Mediating Effect of Job Satisfaction

Linda Lin Chin Lin, Agustinus Purna Irawan, Paula Tjatoerwidya Anggarina, Chou Li-Feng, Hung Chun-Ping
Moral Leadership is one of the most important leadership styles among Chinese enterprises, which are also the one of the leadership styles of the paternalistic leadership. Nowadays most Chinese are expecting the higher leaders who have highly standard moral across societies and organizations. It’s based...

The Influence Toward the Quality of Life When Technology Meets Handmade Goods and Services

Tsai Shieunt-Han
For improving the quality of life and health condition of Taiwanese, we promote handmade candles in order to service our consumers. We plan to use the convenience of technology and enhance our publicity more in the offering. We hence conducted an investigation on organic enterprises that included organic...

Entrepreneurial Orientation and Market Orientation in Business Performance of SMEs: An Exploration of the Impact on E-Commerce Adoption

Yayuk Sriayudha, Ade Octavia, Sigit Indrawijaya
In the industrial era of 4.0, digital and physical changes are inevitable, as well as for Small and Medium Enterprises (SMEs). The majority of SMEs in Jambi Province have not conducted digital technology as marketing strategy for the expansion of their market share. The purposes of this research were:...

The Impact of Celebgram Endorsement on Purchase Intention: The Mediating Effects of Customer Attitude and Brand Awareness

Yemima Amitay, Hery Winoto Tj, Saparso, Soegeng Wahyoedi
This study aimed to examine the impact of celebgram endorsement on purchase intention among millennial women in Jakarta, mediated by brand awareness and customer attitude. The hypotheses were tested by using a quantitative method based on 100 samples. Data was collected using questionnaires distributed...

SWOT Analysis on the SMEs of Batik Products in Jambi City

M. Tony Nawawi, Rodhiah Rodhiah
Batik is one of Indonesian cultures which is an asset from ancestors, thus must be preserved. Almost every province in Indonesia has its own distinctive Batik products. However, not all regions in Indonesia can preserve the Batik industry. This study aimed to assess the strengths, weaknesses, opportunities,...

Talent Management Model in Digital Age: Strategic Internal Entrepreneurial Mechanism

Wei-Ting Yvonne Foung, Yi-Shien Yeh, Bih-Shiaw Jaw
With economic growth and social development, Taiwan has gradually emerged as an ageing social problem, thus causing a structural imbalance in the population and aggravating the level of competition in the talent market. On the other hand, the new generation of workers who grew up under the influence...

The Effect of Leadership Style on Job Satisfaction Among HWI Lindeteves Shops, With Burnout as Mediating Variable

Oey Hannes Widjaya, Herlina Budiono, Hendra Wiyanto
The purpose of this research was to reveal the effect of leadership attitude on job satisfaction through burnout among HWI Lindeteves shops. This research used SEM-PLS in a descriptive research method that observed over 80 respondents. A positive effect of leadership style on burnout was found as the...

An Innovative Business Model of Chinese Herbal Medicine in Handmade Tea Beverage Market in China

Chen Hui-Chuan, Lu Te-Tsai
This study aims to start up an innovative business model of handmade beverage market based on Chinese herbal medicine in China. This follows the Chinese ancient 24 solar terms to create a series of herbal beverages to meet the healthy need, of which any of the 24 solar terms in traditional Chinese lunar...

Analysis of the Effectiveness of Financial Education for Small and Medium Enterprises to Increase Financial Literacy (Preliminary Study: A Small Business Enterprise in Bandung)

Maya Malinda, Asni Harianti, Miki Tjandra, Meryana Meryana
Financial education is very important to everyone including financial education on Small Business Enterprise (SBE). This preliminary study revealed that financial education can increase financial literate significantly. Using Financial Fitness Quiz built by O’Neill, there were different results before...

The Effects of Age, Family-Relation, and Activities of the Board of Commissioners on Company Value

Sitti Rizki Mulyani, Darma Syahrullah Eka Jaya, Yani Fitriyanti, Desi Permata Sari
This study aims to analyze how the effect of age, family relation as a board of commissioners, and activities of the board of commissioners on company value. Two variables are used as control variables, which are company age and company leverage. The samples in this research is taken by random sampling...

The Use of Investment Assessment and Decision Systems: The Impact of Investor Characteristics

Sarwo Edy Handoyo, Herlin Tundjung Setijaningsih
This article discusses about the relationship between investor characteristics and investment decisions as well as the evaluation or valuation of information used. The method was used by conducting a literature review. Investigations were carried out on the relationship between investor characteristics...

Designing Consumer Intention Index

Keni Keni, Lerbin R. Aritonang R., Ary Satria Pamungkas
This research is a preliminary study to develop a national Consumer Intention Index (CII) in the context of batik-art. As a preliminary study, this study was conducted on 346 people who purchased batik-art as samples in the cities of Yogyakarta and Solo. The result shows that the CII instrument produced...

The Best Model for Predicting Tourists to Visit Kalibiru Tourism Object

Nuryasman M. N., Kartika Nuringsih
Tourism sector is the most effective sector in encouraging an increase in Indonesia’s foreign exchange, although there is no forecasting model that can be used to predict the number of tourist visits. This study attempted to fill the void of the model to predict the number of tourist visits to Kalibiru...

The Determinants of Exchange-Rate Volatility

Ishak Ramli
The IDR/USD volatility during January-March 2018 was the lowest compared to the currencies of high-risk countries (fragile five) and in the ASEAN region. Rupiah volatility is around 8%, while Brazilian real volatility is 15%, Mexican pesos is 13%, Turkish lira is 8.8%, Russian ruble is 14%, South Korean...

Factors Influencing Career Choice in Islamic Multilevel Marketing: The Mediating Role of Company Credibility

Jhanghiz Syahrivar, Hetty Karunia Tunjungsari, Frangky Selamat, Chairy Chairy
Research in Islamic Multilevel Marketing (MLM) is relatively underrepresented, partly because such business model combined with Islamic appeal is a relatively new phenomenon and the novelty of MLM business is disputable in Islamic point of view. This research aimed to explore factors influencing the...

The Effects of Profitability, Growth, and Size on Company Value With Capital Structure as Control Variable

Robby Dharma, Letnan Dalimunthe, Arbiuddin Syahputra Hakim Harahap, Susriyanti, Sartika Putri Rahayu
This study intended to reveal the effects of profitability, growth, and company size on company value, with capital structure as control variable, among manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study used 165 manufacturing companies listed on IDX from 2013 to 2017 as...

The Role of Employees’ Responsiveness in Organizational Performance

Vivi Nila Sari, Sitti Rizki Mulyani, Marta Widian Sari, Erwin Hotmansyah Harahap
This study aimed to determine how much influence of the Leadership Style and Leader’s Innovation on Organizational Performance through Employee’s Responsiveness as an intervening variable. This research variables are Leadership Style (X1), Leader’s Innovation (X2) Employee’s Responsiveness (Z), and Organizational...

The Effect of the Board of Directors’ Characteristics on Company Value

Fitri Yeni, Zerni Melmusi, Esti Wulandari, Desi Ilona
This study aims to analyze the influence of the characteristics of the board of directors on company value. The characteristics of the board of directors are measured by size, age, and activities on company values. The samples of this research were taken randomly from 266 companies listed in the Indonesia...

The Preliminary Exploration of Competency for Community Revitalization – A Study Among The Rural Youth as an Example

Pei-Fang Tsai, Yi-Chang Chen, Yu-Ming Cheng
According to the literature of competency and entrepreneurship, developing appropriate competencies is more likely to accomplish expected achievements especially under an uncertain business environment. The conditions of the community revitalization in rural areas are in a similar situation as a process...

The Effect of Affective Commitment and Psychological Contract Violation on Organizational Citizenship Behavior (OCB) With Locus of Control as Intervening Variable

Chintya Ones Charli, Bayu Pratama Azka, Robby Dharma, Dori Mittra Candana
The purpose of this study was to determine the effect of affective commitment and psychological contract violation on Organizational Citizenship Behavior (OCB) with Locus of Control as intervening variable at Gunung Naga Mas Ltd. Data was collected through surveys and distributing questionnaires with...

Assessing the Impact of Business Model Innovation, Firm Characteristics and External Collaboration on Food Outlet Performance in Malaysia

Bryan Teoh Phern Chern, Fauziah Binti Sh. Ahmad
Kuala Lumpur, the national capital of Malaysia is a diverse and dynamic city. The food scenary in Kuala Lumpur is constantly changing, with new variants of business models being introduced frequently. Restaurants and food outlets need to adapt to this change in order to maintain sustainable competitive...

The Effects of Intellectual Capital and Knowledge Management on Business Performance

Riza Yonita, Sutiyem Sutiyem, Muthia Roza Linda
The purpose of this study was to examine the effects of intellectual capital and knowledge management on business performance. This study was conducted in Indonesia. Research respondents were bank employees who had structural positions. Data had been collected by using a survey with questionnaires. We...

Credit and Collection Management Practices, Credit Risk Management, and Financial Performance of Private Higher Educational Institutions (HEIs) in the Philippines: Basis for Continuous Improvement

Maria Delia M. Poot
The main goal of an educational institution is to maintain its stability and improve its growth and sustainability. Thus, educational institution must have an effective Credit and Collection Management Practices (CCMP) and Credit Risk Management to avoid credit risk. The study assessed the CCMP of private...

A Qualitative Study on Small Firms’ Competitive Advantage Competencies in Laos Tourism Industry

Cheng-Lung Li, Sommanoxay Soulivanh
Companies can create core competencies or competitive advantages by adopting the marketing strategies. It can result in creating profitable relationship with customers, differentiation themselves to gain superior customer value than others. This study emphasizes on investigating how small tourism firms...