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  • Effect of Intellectual Capital and Turnover Intentions on Lecturer’s Performance, Student Value and Loyalty in Private Universities of West Java

    Author: Eddy Soeryanto Soegoto

    Abstract

    The aims of this research are the following: 1) description of intellectual capital, turnover intentions, lecturer’s performance, student value and loyalty; 2) to test the hypothesis about the effect of intellectual capital on turnover intentions and performance; intellectual capital on student value and loyalty, lecturer’s turnover intentions on lecturer’s performance, and lecturer’s performance on student value and loyalty. The object of this research is private universities in West Java. The method used in this research is survey with testing hypotheses. The researcher uses path analysis as the analysis procedure. The research result shows that: 1) intellectual capital has positive and significant influence on lecturer’s turnover intentions and performance; 2) intellectual capital has positive and significant influence on student value and loyalty; 3) lecturer’s turnover intention has negative and significant influence on lecturer’s performance and student loyalty; 4) lecturer’s performance has positive and significant influence on student value and loyalty. © Eddy Soeryanto Soegoto, 2016.

    Author keywords

    Intellectual capital; Private university; Student loyalty; Turnover intentions

    This article can be accessed at https://www.scopus.com/pages/publications/84964847914

  • Measuring Labour Contributions in the Creation of Added Value in Creative Industries

    Authors: Horas Djulius ; Choi Wongyu ; Juanim ;  Raeni Dwisanty ; Alfath Prannisa

    DOI: 10.1504/IJEPEE.2020.109582

    Abstract

    Recognising the determinants of the creative industry is vital to increase this industry value-added. The study of 16 creative industry sub-sectors in ten creative cities in Indonesia was conducted to depict the importance of capital and labour used in the industry. We use dynamic panel data to estimate production function that describes the relationship between industry value-added and its inputs by using firm-level panel data surveyed by Statistics Indonesia ranging from 2005 to 2015. The result shows that labour provides an essential influence on the industry value added while capital plays insignificant effect. This finding emphasises the need for more advanced capital use in creative industry in developing countries. Copyright © 2020 Inderscience Enterprises Ltd.

    Author keywords

    Added value; Creative city; Creative industry; Labour contribution

    This article can be accessed at: https://www.scopus.com/pages/publications/85092156904

  • Comparative Study of Management Accounting System Models on Company Performance in Indonesia and Malaysia Financial Institutions

    Lilis Puspitawati ; Ruhul Fitrios ; Erik Syawal Alghifari

    DOI: 10.15549/jeecar.v10i3.1286

    Abstract

    This study compares the management accounting system (MAS) model used by financial institutions registered with the Financial Services Authority in Malaysia and Indonesia to ascertain how each affects company performance and identify any differences. A comparative study was used to compare the MAS models in the two nations. A quantitative study of 313 accounting and finance managers in financial firms from 160 firms registered with the Financial Services Authority (OJK) in Indonesia was obtained using a simple random technique. The Covariance Base Structural Equation Model (CB-SEM) was used for data analysis using Lisrel. In addition, a literature review of model comparisons was conducted using prior research findings on the MAS model at financial institutions listed on the Central Bank of Malaysia website. The results of the research in Malaysia demonstrate the impact of the MAS model, which was developed through the three variables of market competition intensity, technological advancement, and innovation on the company’s non-financial performance. The research results in Indonesia also demonstrate the impact of the MAS model, which was developed through the three variables of management strategy, support, and competence on the company’s financial performance. This study demonstrates how the variables created by the two models are used differently. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    business strategy; management supports; manager competence; MAS models; technological advancement

    This article can be accessed at https://www.scopus.com/pages/publications/85162021582

  • The role of public accountant integrity to public accountant professionalism in detecting the manipulation of financial statements

    Author: Ely Suhayati

    Abstract

    Integrity for someone as a Public Accountant is very important, with the integrity of public accountant someone is educated to become professional accountants in working so as to detect the manipulation of financial statements, although public accountant is not a guarantor to find irregularities in the form of manipulation of financial statements, but public accountant will be considered guilty if it is negligent in carrying out audit procedures. The method for this study is descriptive verification that aims to determine the relationship between variables through a hypothesis testing by using a hypothesis testing of Structural Equation Modeling Partial Least Square as a tool in making decisions. The study results shows the role of Public Accountant integrity to the public accounting professionalism is 46.6%, while the impact of professionalism in detecting manipulation of financial statements is 38.6%. © Serials Publications Pvt. Ltd.

    Author keywords

    Integrity; Manipulation of financial statements; Professionalism; Public accountant

    This article can be accessed at https://www.scopus.com/pages/publications/85039160983

  • Digital branch: Competitive advantage of banking in Indonesia through information and communication technology to face the 4th industrial era

    Authors: Agus Riyanto, Ina Primiana, Yunizar, Yudi Azis

    DOI: 10.35808/ersj/1394

    Abstract

    This research look at the influence of information and communication technology on operational services’ changes from conventional to digital on the process of deposits opening with digital branch through business process reengineering (BPR) to achieve competitive advantage. This research uses mixed methods, namely quantitative method through SEM SmartPLS statistical test to measure how the influence of information and communication technology on business process engineering to achieve competitive advantage and qualitative methods with development through the IDEF0 framework model through digital branch. Conventional services, customers served by customer service banks to make deposit opening transactions. The innovation in the operational service of digital deposit opening through digital branch makes it become superior for Indonesian banking to compete with other existing banks and improve services to customers. 2018 © International Strategic Management Association. All Rights Reserved.

    Author keywords

    Business Process Reengineering; Information and Communication Technology and Model Framework IDEF0

    This article can be accessed at https://www.scopus.com/pages/publications/85080100901

  • Accounting Information Systems in Indonesia: A Case Study

    Authors: Poni Sukaesih Kurniati ; Suryanto

    DOI: 10.24191/MAR.V20i02-05

    Abstract

    This research aimed to analyze local government accounting information systems in Indonesia. The research was conducted in Bandung, West Java, Indonesia. This research used a qualitative approach where data was collected from in-depth interviews, observations, and review of documents. The results showed that the accounting policies undertaken by the Government of Bandung City were not in accordance with Government Accounting Standards as regulated in the Government Regulation No. 71 of 2010. Accounting policies undertaken by the Government of Bandung were carried out through two stages: accounting for financial reporting and accounting policies. The application of accounting information systems is able to produce useful local government financial statements for users in assessing accountability and making decisions in both economic, social and political decisions. However, in its implementation even though there is an accounting information system, there is still overlap in the use of the accounting base. This research can add to the accounting information system literature, especially regional government accounting information systems. In addition, the results of this study are important in measuring the application of government accounting standards. © 2021, Universiti Teknologi Mara. All rights reserved.

    Author keywords

    Accounting information systems; Accounting policies; Government accounting standards; Local government

    This article can be accessed at: https://www.scopus.com/pages/publications/85115661717

  • Implementation of Community-Based Android Application to 

    Accommodate Public Aspiration in Economic Activities In Indonesia

    Authors: Rino Adibowo ; Rahadi ; Ran Liu

    DOI: 10.15549/jeecar.v10i1.1078

    Abstract

    The purpose of this study is to see how optimizing the use of community-based smartphone apps to accommodate the community’s aspirations in economic activities in Karawang. The Department of Communications and Informatics of Karawang manages the process. The theory used in this study uses the theory of George C. Edwards III, in which there are four policy implementation variables. The results showed that the socialization carried out by the Communication and Informatics Office of Karawang to the community had been carried out according to the procedure but was not maximized evenly. This was because the resources had not been maximized in responding to incoming reports, and the complete support facilities were not yet available to manage smartphone apps. So, it can be concluded that the Department of Communication and Information Karawang needs a solution to solve this problem. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author Keywords

    Android application; community-based; implementation; public aspiration

    This article can be accessed at https://www.scopus.com/pages/publications/85146870207?

  • Family Entrepreneurship in Ornamental Plants During Covid-19 Outbreak

    Authors: Eddy Soeryanto Soegoto ; Senny Luckyardi ; Dina Oktafiani

    Abstract

    This study aims to analyse business conditions in the ornamental plants managed by family entrepreneurs during the Covid-19 outbreak. A case study was conducted in Cihideung Village, West Java Province, the centre of ornamental plants business. This research used a descriptive qualitative on SWOT analysis. Observation and interviews were used as the primary data collection techniques while literature review was used as the secondary data collection. SWOT analysis was used to identify the problem by systematically identifying various factors to formulate a business strategy (SO, ST, WO and WT strategies). The sampling method was done by purposive sampling as one of the non-randomized methods. The respondents were ten families who are running the ornamental plants business. The primary data were obtained by interviewing the respondents and observing them directly at the research site. The results of this study indicated that family entrepreneurship in ornamental plants could survive during the Covid-19 outbreak. Even some of them experienced an increase in income. It is closely related to the people’s green lifestyle during the pandemic since the current condition creates the awareness to maintain the balance of nature. In conclusion, family entrepreneurs can survive if they implement right strategies by expanding distribution network, maintaining quality, creating better management and technology utilisation. © 2021, Malaysian Consumer and Family Economics Association. All rights reserved.

    Author keywords

    Covid-19 outbreak; Family entrepreneurship; Ornamental plants

    This article can be accessed at: https://www.scopus.com/pages/publications/85115615984

  • Utilization of Artificial Intelligence in Tax Audit in Indonesia

    Utilization of Artificial Intelligence in Tax Audit in Indonesia

    Author: Siti Kurnia Rahayu

    Abstract

    The purpose of the article is to explain the design of Artificial Intelligence (AI) in the tax audit system which includes the existing status of ICT, the possibility of AI adoption in the Tax Administration System, supporting factors, challenges in implementing AI and the readiness of tax auditors in Directorate General of Taxes (DGT) in implementing AI. The research used a qualitative method through interviews with three key informants. The key informants came from the DGT who designed the Information System at DGT and relevant to the Tax Audit, in Jakarta Indonesia. Apart from key informants, the research also included an analysis of several documents issued by the DGT regarding the Information System at DGT. The data analysis used in this research was inductive analysis. The findings indicate that there are challenges to system development synergy at DGT related to the development process by adopting a private sector work style. DGT is still trying to understand the potential benefits of implementing a system with AI due to the novelty of the system and it has not been tested so that the predictions of benefits are uncertain, as well. © 2021, Universiti Teknologi Mara. All rights reserved.

    Keywords: Artificial Intelligence; Directorate General of Taxes; Tax Administration System; Tax Audit

    This article can be accessed at https://www.scopus.com/pages/publications/85121220252

  • Religious Value-Based Strategy Model on 

    Religious Value-Based Strategy Model on 

    Steel Construction Businesses Performance

    Authors: Sukma Nugraha ; Agus Rahayu ; Disman ; Lili Adi Wibowo ; Tatan Tawami

    DOI: 10.15549/jeecar.v10i4.1367

    Abstract

    While the importance of implementing value-based strategies has been widely researched, empirical research on applying such strategies to create a religious atmosphere that can improve workers’ performance in companies is limited. Therefore, this study aims to generate a Value-Based Strategy Model for creating a religious atmosphere and examine its influence on steel construction businesses’ performance in Indonesia. The model is based on the concept of religious-based values, which provide a competitive advantage for companies by affecting the performance of workers and the overall company performance. The population for this study was 120 steel construction companies in Indonesia, and the SEM-PLS technique was used for analysis. The findings demonstrate that a value-based strategy that creates a religious atmosphere significantly and positively affects the business performance of steel construction companies in Indonesia. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author Keywords

    business performance; external environment; internal environment; religiosity atmosphere; religiosity program

    This article can be accessed at https://www.scopus.com/pages/publications/85164148213?