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  • Skills and Functioning Departmentalization in Improving The Effectiveness of Digitalization of Accounting Systems

    Authors: Lilis Puspitawati, Nadya Shaffira, Pearl Fafa Bansah

    DOI: 10.14453/aabfj.v18i5.06

    Abstract

    Business sustainability is an essential issue in the age of globalization, and it reinforces the value of quality information in the strategic decision-making process. Management accounting information systems are alleged to have a strategic role in producing quality accounting information, which is ultimately influenced by managerial considerations and the level of workforce expertise. This study seeks to identify the substances that influence the efficacy of management accounting information systems. Quantitative analysis was performed to find out the association between the variables tested. Questionnaires have been sent to 132 managerial accountants from Indonesian state-owned businesses. The method of selection used consisted of simple random sampling, and the resultant sample size for this study was 72 participants. The data were analyzed using Structural Equation Modeling (SEM) on Lisrel software version 8.5. The investigation’s findings reveal that skill and departmentalization are substantially related to the effectiveness of management accounting information systems. Nevertheless, this needs to be reinforced by business strategy elements. The present investigation revealed that the competencies and tasks performed by departmentalized business units play a substantial part in the effectiveness of establishing a management accounting information system in Indonesian state-owned firms. © 2024, University of Wollongong. All rights reserved.

    Author keywords

    Business Sustainability; Departmentalization; Digital Business Model; Strategic Information; User Ability

    This article can be accessed at https://www.scopus.com/pages/publications/85215106019

  • Modeling Islamic Marketing Research Using Vosviewer Application: 

    A Bibliometric Analysis

    Authors: Rizky Jumansyah ; Natasha Puspa Dewi ; Eddy Soeryanto Soegoto ; Senny Luckyardi ; Sevdie Alshiqi

    DOI: 10.15549/jeecar.v10i1.1090

    Abstract

    This study aims to carry out a bibliometric analysis on Islamic marketing using the VOSviewer program. This study uses a quantitative descriptive method. The data used in this study are search results based on the keyword “Islamic Marketing” sourced from Google Scholar using publish or perish software. From the search results, we found 1000 articles published in the 2018-2022 range. The results show that research on Islamic marketing increased in 2019 and 2020 but decreased significantly in 2022. In conclusion, this study is needed to demonstrate the significance of undertaking bibliometric analysis, particularly in the area of Islamic marketing. It is expected that this study will serve as a model for future research in terms of conducting and identifying research topics, particularly in the field of Islamic marketing. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author Keywords

    analysis; bibliometric; Islamic marketing; modeling; VOSviewer

    This article can be accessed at https://www.scopus.com/pages/publications/85146843407?

  • The Influence of Product Creativity on Competitive Advantage

    Authors: Trustorini Handayani ; Muhammad Gian ; Niël A. Kruger

    DOI: 10.15549/jeecar.v9i5.1057

    Abstract

    This research aimed to explore and analyse the influence of product creativity on competitive advantages in Micro, Small, or Medium Enterprises (MSMEs) within the ceramic centres in Plered Purwakarta. Given that competition in ceramic MSMEs has been becoming steadily more challenging, this research speaks to a practical challenge that must be addressed for their continued survival within this region. The method used in this study is descriptive verificative and is accomplished through regression and correlation analysis techniques. The sample in this study is 65 respondents. The study’s descriptive analysis results found that of the total population of ceramic workers in the sample, 65.9% of them were sufficiently creative. When analysing the subconstructs of creativity used in this study, “product novelty” indicators were the highest, with the lowest indicator being “product transformation”. The variable value of competitive advantage total score of 63.4% indicates that the target population is quite competitive regarding “price advantage” indicators. However, they scored low on general competition level indicators. © 2022, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    competitive advantage; product creativity

    This article can be accessed at: https://www.scopus.com/pages/publications/85141413740

  • The Family Principle in Economy: Understanding The Concept And Practical Challenge

    Author: Arjuna Rizaldi

    DOI: 10.15549/jeecar.v9i1.876

    Abstract

    This research aims to delineate how the family principle has been regarded and understood in Indonesia’s Economy. Furthermore, it seeks to comprehensively understand the family principle to prevent further misconceptions or multi-interpretations. The method used is the qualitative approach that is based on literary studies. Besides providing the advantage of being exploratory in nature, the approach is suitable for studies in the environment of economic theory as researchers attempt to gain understanding through the thoughts and interpretation building of significant figures in the Indonesian economy. Overall, it is evident that cooperation and competition are the two crucial and equally important elements of the family principle to understand the concept comprehensively. Thus, the research concluded that both concepts had been integrated into the family principle as coopetition, whereas all economic institutions recognized by the constitution simultaneously compete and cooperate. © 2022, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    Competition; Cooperation; Cooperative; Coopetition; Economy; Family Principle; SMEs

    This article can be accessed at: https://www.scopus.com/pages/publications/85124351061

  • Promotion and Experiential Marketing on Purchasing Decisions 

    Mediated by e-WOM in Coffee SMES

    Authors: Nizar Alam Hamdani ; Noviearti Widiasih ; Irfan Rizki Gumilar ; Anggun Oktavia Herlianti ; Soni Mulyawan Setiana

    DOI: 10.15549/jeecar.v10i6.1512

    Abstract

    This study aimed to determine the effect of promotion and experiential marketing on buying decisions mediated by electronic Word-of-Mouth (e-WOM) in coffee SMEs. This research is quantitative research by distributing questionnaires. The research sample is 100 respondents with the Cochran formula. Data collection in this study used an ordinal and was measured using a Likert scale. Data analysis was carried out using SEM-PLS with the help of smart PLS. The results of the study indicate that purchasing decisions are significantly impacted by experiential marketing. It demonstrates how experiential marketing’s sense, feeling, thinking, acting, and relating components are frequently used by marketers to influence consumer decisions. e-WOM marketing is significantly impacted by experiential marketing. It demonstrates that experience marketing impacts coffee SMEs’ use of e-WOM marketing. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author Keywords

    e-WOM; experiential marketing; promotion; purchase decision

    This article can be accessed at https://www.scopus.com/pages/publications/85178103114?

  • A Business Model for Private Higher Education in a Digitalized Era

    Authors: Senny Luckyardi, Yogi Suprayogi, Eddy Soeryanto Soegoto, Gordana Pesakovic

    DOI: 10.14453/aabfj.v18i5.08

    Abstract

    The higher education sector is embroiled in a continuous digital transformation process, resulting in a significant need for an innovative business model need for an innovative business model. Private universities are required to survive amidst competition in this digital era. The need for an innovative business model is reinforced by the fact that Student Satisfaction (SS) still needs to improve at Private Universities in West Java, Indonesia. This research develops a Smart University Image (SUI) as a novelty in a new business model to increase SS. In addition, SUI was developed because brand image theory was deemed insufficient and inconsistent from a semantic or functional standpoint when applied to a smart university (SU). The SUI dimensions developed are Cognitive, Conative, Emotive, and Collaborative. This research also aims to develop and test the SUI model synthesized from Relationship Marketing. A quantitative method is used in this research using proportional purposive sampling data collection techniques. The questionnaire distribution was based on the criteria of respondents who were second and third-year students at private universities (PU) in West Java, Indonesia, and were classified as SU. The data analysis used Structural Equation Modeling (SEM), partial model test, and Sobel test to determine the strength of the mediation role in this research model. The findings of this research state that the SUI relationship significantly affected SS, which means it is appropriate to be applied to new business models in the higher education sector. The recommendations from this research findings are that private universities need to develop business models that apply high technology to create student engagement and SS in the framework of a smart university. © 2024, University of Wollongong. All rights reserved.

    Author keywords

    Private Higher Education; Smart University Image; Student Satisfaction

    This article can be accessed at https://www.scopus.com/pages/publications/85215120863

    Model Bisnis untuk Perguruan Tinggi Swasta di Era Digitalisasi

    Penulis: Senny Luckyardi, Yogi Suprayogi, Eddy Soeryanto Soegoto, Gordana Pesakovic

    DOI: 10.14453/aabfj.v18i5.08

    Abstrak

    Sektor pendidikan tinggi terlibat dalam proses transformasi digital yang berkelanjutan, sehingga menimbulkan kebutuhan signifikan akan model bisnis inovatif. Universitas swasta dituntut untuk bertahan di tengah persaingan di era digital ini. Kebutuhan akan model bisnis inovatif diperkuat oleh fakta bahwa Kepuasan Mahasiswa (SS) masih perlu ditingkatkan di Universitas Swasta di Jawa Barat, Indonesia. Penelitian ini mengembangkan Citra Universitas Cerdas (SUI) sebagai kebaruan dalam model bisnis baru untuk meningkatkan SS. Selain itu, SUI dikembangkan karena teori citra merek dianggap tidak memadai dan tidak konsisten dari sudut pandang semantik atau fungsional ketika diterapkan pada universitas cerdas (SU). Dimensi SUI yang dikembangkan adalah Kognitif, Konatif, Emotif, dan Kolaboratif. Penelitian ini juga bertujuan untuk mengembangkan dan menguji model SUI yang disintesis dari Relationship Marketing. Metode kuantitatif digunakan dalam penelitian ini dengan menggunakan teknik pengumpulan data purposive sampling proporsional. Distribusi kuesioner didasarkan pada kriteria responden yang merupakan mahasiswa tahun kedua dan ketiga di universitas swasta (PU) di Jawa Barat, Indonesia, dan diklasifikasikan sebagai mahasiswa cerdas (SU). Analisis data menggunakan Structural Equation Modeling (SEM), uji model parsial, dan uji Sobel untuk menentukan kekuatan peran mediasi dalam model penelitian ini. Temuan penelitian ini menyatakan bahwa hubungan SUI secara signifikan mempengaruhi SS, yang berarti sesuai untuk diterapkan pada model bisnis baru di sektor pendidikan tinggi. Rekomendasi dari temuan penelitian ini adalah universitas swasta perlu mengembangkan model bisnis yang menerapkan teknologi tinggi untuk menciptakan keterlibatan mahasiswa dan SS dalam kerangka universitas cerdas. © 2024, University of Wollongong. Semua hak dilindungi undang-undang.

    Kata kunci penulis

    Pendidikan Tinggi Swasta; Citra Universitas Cerdas; Kepuasan Mahasiswa

    Artikel ini dapat diakses di https://www.scopus.com/pages/publications/85215120863

  • Indonesia – China Relations in The Natuna Sea Dispute Resolution: Struggle for Sovereignty

    Authors: Andrias Darmayadi ; Ervina Nabilah Purnamasari

    DOI: 10.15549/jeecar.v9i1.870

    Abstract

    This study aims to analyze the process of resolving the Natuna sea dispute between Indonesia and China to obtain their respective sovereignty. The Natuna Sea is one of the outermost waters in Indonesia, which is unilaterally claimed by China at the South China Sea (indicated with dash lines on Figure 1). This claim overlaps with Indonesia’s Exclusive Economic Zone (EEZ) in the Natuna Sea. As a result of this claim, many Chinese fishermen are free to go in and out of catching fish in Natuna Waters with illegal fishing status. The method used in this research was qualitative and descriptive research. The data collection technique was based on a literature study and was strengthened by interviewees. The study results show that this dispute resolution process is carried out through two approaches, namely the international law approach and the diplomatic approach. Because through these two approach strategies, this dispute resolution can be accomplished very comprehensively. The legal approach was taken by submitting a Diplomatic Protest Note to China. Also, the diplomatic approach was taken by Indonesia and other ASEAN countries within the ASEAN Way framework. © 2022, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    China; Dispute resolution; Indonesia; Natuna Sea

    This article can be accessed at: https://www.scopus.com/pages/publications/85124347434

  • Digital Promotion of Local Tourist Destinations in the New Normal Era and its Effect on the Economy in Indonesia

    Author: Melly Maulin Purwaningwulan, Tias Dwi Ramdan

    DOI: 10.15549/jeecar.v9i2.873

    Abstract

    This study aims to analyze the Digital Promotion of Local Tourist Destinations in the New Normal Era and Its Effect on the Economy in Indonesia. The research uses a case study method and data collection through in-depth interviews and online observations. Informants were determined by purposive sampling technique consisting of the government, the community, and tourism communication experts. The results show that the promotion objective is to maximize tourism potential and economic recovery through the tourism sector. Marketing targets include mapping four perspectives. Design messages and media containing travel invitations using health protocols (maintaining distance, wearing masks, washing hands, limiting interactions, staying away from crowds) and messages with CHSE standards (Cleanliness, Health, Safety and Environment Sustainability). Promotional mix carried out by advertising and Public Relations. The evaluation includes the evaluation of health protocols through focus group discussions. In conclusion, the digital promotion of local tourist destinations has been maximal but flexible by looking at every development of the pandemic condition—the impact of this research for policy considerations to revive the tourism industry and the economy. © 2022, Institute of Eastern Europe and Central Asia. All rights reserved.

    Keywords: Digital Promotion; Local Tourist Destinations; New Normal Era

    This article can be accessed at https://www.scopus.com/pages/publications/85124352173

  • Enhancing Islamic Banking through Accounting and Taxation Harmonization: A Comparative Study of Indonesia and Malaysia

    Authors: Siti Kurnia Rahayu, Adeh Ratna Komala, Sharifah Norzehan B. T. Syed Yusuf

    DOI: 10.14453/aabfj.v18i5.09

    Abstract

    The dynamics of Islamic banking growth offer unique insights into the opportunities and challenges in accounting and tax harmonization. Conducted in 2023, this qualitative study explores barriers and solutions to accounting and tax integration within the Islamic banking sector through case studies of leading Islamic banks in Indonesia and Malaysia. Through in-depth analysis based on expert interviews and regulatory document review, this research identifies divergences in accounting principles, regulatory infrastructure, and human resource readiness as primary constraints. A proposed theoretical framework, integrating Maqasid Sharia principles with good governance, aims to create an accountable, sustainable, and integrated accounting and taxation system. Its implementation is expected to enhance transparency and accountability of Islamic banks, thereby strengthening the broader Islamic economy in both nations, with long-term improvements in operational efficiency and fiscal compliance. © 2024, University of Wollongong. All rights reserved.

    Author keywords

    Good Governance; Harmonization; Islamic Banking Accounting; Islamic Economy; Maqasid Sharia; Sharia Accounting; Taxation

    This article can be accessed at https://www.scopus.com/pages/publications/85215070416

  • Business Competitiveness Based on Community Preferences in an Indonesian Private University: A Case Study of Garut Regency, Indonesia

    Authors: Wati Susilawati, Risma Muhamad Ramdani, Rofi Solihin, Agus Riyanto, Dũng Anh Tran

    DOI: 10.14453/aabfj.v18i5.03

    Abstract

    This research aims to investigate business competitiveness in Indonesian private universities. This qualitative research used literature review and survey as the data collection methods. Using purposive sampling technique, the research sample involved high school students and parents of students in Garut regency. Conjoint analysis method was applied with the assistance of SPSS software. The research findings indicate that the primary attribute considered in selecting private universities is accreditation. The findings affirm that the accreditation attribute holds significant influence in decision-making, outweighing other attributes such as facilities, tuition fees, promotions, and college location. Furthermore, the research results also indicate that parents of high school students share similar preferences with the high school students regarding the importance of accreditation attributes. These findings indicate the importance of enhancing academic quality and facilities in private universities, which directly impacts public perception and future prospects of their education and survivability. © 2024, University of Wollongong. All rights reserved.

    Author keywords

    Accreditation; Costs; Facilities; Location; Preferences; Promotion

    This article can be accessed at https://www.scopus.com/pages/publications/85215070027