The aim of the research is to analyze how the service quality can affect customer’s satisfaction in shaping costumer’s loyalty. The research is quantitative and uses non-probability purposive sampling technique. The instrument of the research uses questionnaires which were analyzed with Structural Equation Modeling. The result of the research shows that the five dimensions, i.e. physical evidence, empathy, reliability, quickness, and guaranty positively affect the service quality. The other results show that customer’s satisfaction is a preceding factor of customer’s loyalty. The direct effect of service quality on customer’s loyalty does not sustain the research, since the researcher did not find any significant direct relation between service quality and customer’s loyalty.
This study aims to investigate Malaysian and Indian consumers’ preferred ways of shopping, the reasons behind their choices, and problems of transactions they faced during the pandemic. Data were primarily collected through a survey distributed to 200 respondents. The study concluded that it is unlikely for online shopping to replace traditional shopping as many consumers remain value physical examination of the products prior to purchase. However, many have opted for online shopping for its various advantages. Regardless of which method of shopping, respondents face similar problems in their transactions. The findings of this study may serve as a guideline for businesses to integrate into online shopping platforms for potential future development.
With the advancement of technology in this 21st century, food delivery services have emerged as a new wave in the food and beverage industry. People can now order the food with a simple click of a button. This study analyzes the factors influencing consumers’ behavioral intention to use the food delivery apps-Foodpanda. Both primary and secondary data were collected through various sources. An online survey form was prepared to collect information from 100 respondents. The results indicated that factors including price, information quality and the perceived usefulness of the Foodpanda application have significant influences toward the consumer behavioral intention to use the food delivery service.
The objective of the study is to assess the effectiveness of online and offline learning through higher education. The sudden outbreak of Covid-19 in various part of the world in 2020 has severely affected the educational institutions in various countries. Students were affected in the way to accept the hybrid form of learning and also grasp the interest towards the classes that were conducted online. The study aims to investigate the effectiveness of online and offline education in higher education. The study was carried out in India, Indonesia, Malaysia and other countries with 100 respondents among which major responses were from the youth population studying in Bachelor’s program, Diploma and Master’s mostly. The findings indicated that the effectiveness of online education is dismal, as students find it difficult to adjust to the online mode of education and the offline mode of education remains the most preferred mode of education.
This study aims to explain the extent of risk disclosure of Indonesian non-listed banks' annual reports and to investigate the factors that drive non-listed banks to disclose risk information in their annual reports. This study provides a new method for measuring risk disclosure in the Indonesian context. We measure risk disclosure by the number of Indonesian risk-related keywords divided by total number of sentences in annual reports. The analysis shows that the total number of risk keywords, sentences and risk disclosure in annual reports has an upward trend. Bank size positively affects risk disclosure. This suggests that firm characteristics influence non-listed banks' risk disclosure.
The technology-driven era has encouraged Malaysians to use e-Wallet rather than paper money in their daily transactions. Numerous e-Wallet applications have been developed, such as GrabPay, Touch 'n Go eWallet, and Boost. Erstwhile, Malaysians perceived that using e-Wallets is troublesome and worthless. However, the COVID-19 outbreak has reframed the buyers' perceptions otherwise. This study investigates the impact of Covid-19 on consumer behavior towards the intention to use e-Wallet in Malaysia. A sample of 100 Malaysians has voluntarily participated in this survey. Data were assembled through an electronic survey questionnaire. Contrary to popular belief, the findings depicted that the behavioral intention to use e-Wallets among Malaysians had further accelerated due to the convenience perceptions, facilitating conditions, and perceived safety.
Transformational leadership style can increase employee motivation and job satisfaction. Job stress has the potential to decrease employee satisfaction and increase intention to leave the company. Job satisfaction can be a determining factor in retaining employees to remain committed to the organisation. This study aims to analyse the effect of transformational leadership style, job stress, and job satisfaction on turnover intention; as well as the role of stress and job satisfaction as intervening variables. This type of research is quantitative by distributing questionnaires to employees of Public Company Jasa Tirta I, with a sample of 109 people. Regression test to see the direct effect between variables and mediation test to determine the role of job satisfaction and job stress in mediating the effect of transformational leadership on turnover intention. The results showed that transformational leadership style has a positive effect on job satisfaction and a negative effect on turnover intention. Job stress has a positive effect on turnover intention, while job satisfaction has a negative effect on turnover intention. Job satisfaction and job stress act as significant mediating variables in the influence between transformational leadership and turnover intention. The implication of this study is that companies need to implement effective transformational leadership to increase job satisfaction and reduce turnover intention. Good management of job stress is necessary to retain employees in the long term.
The Agricultural Equipment and Machinery Service (AEMS) Business or Usaha Pelayanan Jasa Alat dan Mesin Pertanian (UPJA) plays a crucial role in improving farming efficiency through mechanization, especially for farmers without access to agricultural machinery. This study analyzes the feasibility of Cahaya Bintang in Muara Enim Regency from financial, technical, and economic perspectives through a descriptive quantitative approach. The results indicate that with total operational costs of IDR 741,933,333 and total revenue of IDR 768,000,000, the business generates a profit of IDR 26,066,666 and an R/C Ratio of 1.04, which indicates financial feasibility. However, the low profit margin highlights the need for operational efficiency improvements, such as optimizing machinery utilization, reducing fuel costs, and diversifying services. Other recommended strategies include strengthening cooperation with farmer groups, enhancing machinery maintenance, and institutional support to improve competitiveness and business sustainability.
Climate change and environmental degradation are global challenges, the condition of the world's ecosystem is starting to change, the damaged environment, unpredictable climate and weather, affecting the sustainability of life of living things. Sustainable Development Goals (SDGs) are designed to address various global challenges, including climate change and environmental degradation. The purpose of this community service activity (PKM) is to increase public awareness of the importance of protecting the environment, greening critical land, increasing local food security, improving the community economy, empowering communities, increasing inter-institutional collaboration, realizing sustainable development, introducing PKM activities, building global-local collaboration. This service was carried out in Sitiarjo Village, Sumbermanjing Wetan District, Malang Regency. 200 fruit seedlings are assistance from the Public Company (Perum) Jasa Tirta 1 Malang. The planting of these fruit seedlings was initiated by a consortium of the International Affairs Office (KUI) throughout Malang Raya, and was carried out in February 2025. The participants involved were 140 people consisting of foreign and local students, lecturers, KUI staff, junior high and high school students and the Sitiarjo village youth organization. In addition, material was also provided on Let's Garden Agroforestry Model, how to fertilize and farm in Japan. The PKM activity has been carried out well and received a positive response from the community. This PKM has a positive impact on environmental goodness, increasing community and village income, and world sustainability.
This study aims to explain the extent of risk disclosure of Indonesian non-listed banks' annual reports and to investigate the factors that drive non-listed banks to disclose risk information in their annual reports. This study provides a new method for measuring risk disclosure in the Indonesian context. We measure risk disclosure by the number of Indonesian risk-related keywords divided by total number of sentences in annual reports. The analysis shows that the total number of risk keywords, sentences and risk disclosure in annual reports has an upward trend. Bank size positively affects risk disclosure. This suggests that firm characteristics influence non-listed banks' risk disclosure.
Starbucks has a lot of loyal consumers from all over the world. There are some reasons that consumers tend to purchase at Starbucks. This study examines the influences of brand reputation on customer satisfaction in Starbucks, Malaysia. The study adopted a survey research design. The method of data collection in this study are internet sources and questionnaires. A total of 100 respondents participated in this survey. The data were analyzed with descriptive statistics and inferential statistics. From the findings of the study, we find out that the aspects of brand reputation influence and correlate to customer satisfaction in Starbucks, Malaysia. Besides, some recommendations for Starbucks' improvement can be obtained through the findings.
This research aim is to examine the effect of good corporate governance (GCG) on Corporate Social Responsibility (CSR) with profitability, size and leverage as moderating variables at District Development Banks (BPD) in Indonesia.The legitimacy theory, agency theory and stakeholder theory are employed as underpinning theories.The sample of this study is 15 of BPD which issued annual reports, GCG and CSR reports above the year 2011 to 2015.The independent variable is GCG, and CSR as the dependent variable.The CSR is scored by 78 disclosure items.The GCG is proxy by number of commissaries board; number of audit committee, quality of external auditor, and ownership of managements.For testing the effect of GCG on CSR with moderating variables, Moderated Regression Analysis is employed.The result indicates that GCG affects CSR.Size, Leverage and Profitability respectively is not able to moderate the relationship between GCG and CSR.Size, Leverage, and ROE aggregately influence CSR.
The purposes of this paper are to investigate the Corporate Social Responsibility (CSR) reporting information at Indonesia sharia banks based on Sharia Enterprise Theory and explores the potential effects of Corporate Governance (CG) elements, Return on Equity (ROE) on CSR based on sharia enterprises theory, with size as the moderating variable. Using the sample of 10 sharia banks which published annual reports, CG, and CSR reports above the year 2014 to 2016, the panel data are examined by regression. The statistic test reveals that size is not fit as a moderating variable in testing the effect of CG and ROE on CSR. Aggregately, GCG, Size and ROE influence CSR. A large and high-profit sharia bank which apply good corporate governance will implement CSR by considering horizontal and vertical accountability based on Sharia Enterprise theory. This study makes a significant contribution to the Corporate Social Responsibility (CSR) and enterprise theory by offering Sharia Enterprise theory as the foundation of the CSR implementation at sharia banks.
This study aims to examine the effect of profitability, growth opportunity, and capital structure on firm value at non-go public banks. The type of data used in this study is secondary data. From a population of 103 companies, 20 companies were obtained as samples with a period of year 2016-2020 taken by random sampling method. The analytical method of this study uses multiple linear regression analysis with SPSS version 16. The results show that profitability, growth opportunity, and capital structure have a joint effect on firm value. Profitability and capital structure have an effect on firm value, growth opportunity has no effect on firm value. Profitability, growth opportunity, and capital structure simultaneous affect firm value.
The purposes of this research are to analyze the effect of compensation, motivation and work environment on performance; to analyze the influence of compensation, motivation and work environment on job satisfaction; to analyze the effect of job satisfaction on performance; and to analyze the influence of compensation, motivation and work environment on performance through job satisfaction as the intervening variable.This research was conducted in the Secretariate of Pasuruan Regency with 135 respondents i departments.The results of the research exhibited that there is a significant and positive influence between independent variable of compensation, motivation and work environment to dependent variable of performance; there is a significant and posit influence between compensation, motivation and work environment, and job satisfaction; there is a significant and positive influence between job satisfaction on performance; and there is a significant and positive indirect influence between independent variable of compensation, motivation and work environment on dependent variable of performance through job satisfaction variable as the variable.
The purpose of this study is to analyze the influence spiritual leadership and reward toward employee performance with quality of work life and job satisfaction as mediating variable. The object of research in this study is Pasuruan Regency Transportation Office. Data analysis uses the Partial Least Square method with the software of SmartPLS. Data is collected by distibuting questionnaire to all of 86 staff as the respondents. The results show Spiritual leadership does not affect the employee performance; reward has no effect on employee performance; Spiritual leadership does not affect employee performance mediated by the quality of work life; Reward cannot influence employee performance through the quality of work life as a mediating variable; Spiritual leadership does not have an effect on employee performance which is mediated by quality of work life; the indirect effect between reward on employee performance through mediating job satisfaction is significant; The quality of work life has insignificant effect on employee performance; Job satisfaction has a positive and significant effect on employee performance. The results give significant implications on practice and literature on the influence of spiritual leadership and reward on performance. This research provides information that can be used as a guideline for the Pasuruan Communication Office to increase employee satisfaction and performance
Air Asia Berhad is very well-known as the low-cost airline, the headquarter is located in Kuala Lumpur, Malaysia. It is the largest airline in Malaysia by fleet size and destinations. It has consistently been named as the world’s best low-cost carrier for 11 years by Skytrax. Low-cost plan helps the company to earn profit in fact. However, in 2020, the revenue of Air Asia Berhad has decreased terribly due to the Covid-19 pandemic. Covid-19 pandemic began to spread in the final week of January 2020 at Malaysia and until this moment in time, the whole world is still facing the pandemic. It is also known as Coronavirus which can be spread through air and close contact. Due to Covid-19 pandemic, the passengers carried has been decreased by 74% by January to December 2020 on comparison with January to December 2019 which directly implies less revenue generation. Furthermore, many of the staff has been laid off. The particular aim for this research is to determine the factors affecting the revenue generation of the company during Covid-19. Google form was used to collect the needed information for this research. With the collected data through the study, it was found out that restrictions in travelling, paucity of passengers and high number of workers in the company are the main factors giving the current impact to the company’s revenue.
The stock market occurs from the interaction of a group of buyers (investors) and sellers of shares (companies), who represent ownership of the business. This includes a security listed on a public stock exchange under government supervision. Shares or stock market can be classified according to the country where the company is domiciled, for example Gudang Garam (company in Indonesia) which is domiciled in Indonesia and traded on the Indonesia Stock Exchange. The stock market has become an attractive and profitable investment today for investors and the stock market has grown rapidly over the years and is getting more and more attention because it deals with the future of money. However, a lot of investors are still worried to invest in stock market today, even investing in stock market results a huge profit. This reason can be the volatility in stock market. Therefore, this study focused on the investors’ perceptions towards stock market in different geographical areas. The data collected through online interview and distributing questionnaires to respondents in order to understand their behaviors, attitudes, desires, perspectives and level of awareness towards the stock market. The results showed that investors’ perceptions on buying shares in Asia are represented by several indicators, such as neutral information, accounting information, and social relevance, in which these three indicators generate impressions of the company’s activities based on profits and fundamental thinking patterns. Therefore, this will have an influence on investors in making decisions on the shares which will be chosen by them in the future.
This study aims to determine the effect of inflation, interest rates, and the Covid-19 pandemic condition on the Jakarta Composite Index (JCI) and the difference of the JCI before and after the Large-Scale Social Restrictions (LSSR). Data were collected from January to August 2020. This study evaluates the effect of inflation, interest rate, the Covid-19 Pandemic on the JCI by the t-test and regression, while the Wilcoxon Test tested the JCI before and after LSSR. The results revealed that inflation, interest rates, and the Covid-19 pandemic partially and simultaneously affected the JCI. All shares traded in the Indonesia Stock Exchange indexed by the JCI before LSSR are different from the JCI after LSSR.
This study aims to analyze the influence of Tax Aggressiveness on firm value with Leverage as an Intervening variable, in Mining Sector Companies listed on the Indonesia Stock Exchange. The research method used is descriptive correlational quantitative method. The sampling technique was carried out by purposive sampling method, and obtained a sample size of 10 mining companies listed on the Indonesia Stock Exchange, on period of 2017-2021. The data analysis used in this research is partial least square. Statistical test results show that the Effective Tax Rate has a positive relationship with the Debt to Equity , which means that the more aggressive the company towards taxes, the higher the leverage, while the Leverage has a negative effect with firm value. Tax aggressiveness directly to firm value proved to have no effect, but the indirect effect of tax aggressiveness to firm value through leverage proved significant value and showed an inverse relationship, so it can be concluded that the higher the tax aggressiveness, the higher the leverage, and the lower the firm value.
One of the company's goals is to increase profits. To increase profits can be done through increasing network relations (Networking). This community service is intended to provide insight into the importance of establishing networking so that business profits increase. Participants were given training and practice establishing relationships for 1 day. There were 20 MSME owners in Kampoeng Kajoetangan Malang who participated, then divided into 4 groups. Each group practices how to build relationships. From the training, the participants increased their knowledge and knew how to do or establish relationships. There are many ways to improve networking, namely attending training, attending exhibitions, social media, joining the community.
Penelitian ini untuk mengetahui dan bertujuan menganalisis pengaruh promosi, harga dan kualitas pelayanan terhadap kepuasan pelanggan pada marketplace Shopee, baik secara parsial maupun simultan. Penelitian dilakukan dengan metode kuantitatif, dengan desain penelitian hubungan kausal. Sampel dalam penelitian ini jumlahnya 100 responden. Metode sampel nonprobability sampling dengan sampling purposive, menggunakan software SPSS versi 26. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian secara parsial menunjukkan variabel promosi, harga dan kualitas pelayanan berpengaruh positif dan signifikan terhadap kepuasan pelanggan pada marketplace Shopee. Penelitian ini hasil nilai R Square dibuktikan sebesar 48% sementara sisanya 52% dapat dijelaskan oleh variabel lain seperti brand image dan reputasi merek dan lain-lain. Penelitian uji simultan bahwa promosi, harga dan kualitas pelayanan berpengaruh positif dan bersignifikan terhadap kepuasan pelanggan marketplace Shopee di kota Malang.
Coronavirus Disease 2019 (COVID-19) is an infectious disease caused by Severe Acute Respiratory Syndrome Coronavirus 2 (SARS-CoV-2) and has become a major health problem worldwide. Inflammation plays a vital role in the pathophysiology of COVID-19. Systemic Immune Inflammation Index (SII) is an index obtained from calculating the platelets counts, neutrophils, and lymphocytes, which can indicate the inflammation status and immunity. This study aimed to determine the potential of SII as a predictor of SARS-CoV-2 infection in suspected COVID-19 subjects. A retrospective study was carried out by obtaining medical record data in June 2020 at Sleman General Hospital. An unpaired T-test or the Mann-Whitney test was used to determine the statistical difference. A Receiver Operating Characteristic (ROC) curve was generated and used to get the cut-off values. Bivariate analysis was performed using Chi-Square. There were 84 subjects consisting of 46 (54.8%) males and 38 (45.2%) females with a mean age of 42.4±16.356 years. There was a significant difference in the neutrophils count (p=0.045), monocytes (p=0.001), and eosinophils (p=0.037) between subjects with positive and negative SARS-CoV-2 PCR. The median SII in the positive and negative SARS-CoV-2 PCR group was 780.12 (301.21-2178.90)x103/µL and 584.14 (117.79-1933.87)x103/µL (p=0.045), respectively. Bivariate analysis showed significant results at SII > 705 x103/µL in suspected COVID-19 patients to obtain a positive SARS-CoV-2 PCR result with Odds Ratio (OR) of 4.00 (95% CI 1.580-10.127), p=0.003. Patients with suspected SARS-CoV-2 infection with high SII levels had a greater risk of a positive SARS-CoV-2 in PCR test
The aim of this study is to analyze the reaction of the Indonesian and American capital markets to the events of the 2016 America presidential election.The method used in this research is event study to analyze market reaction and test t-test (paired samples t-test) to analyze difference of high low spread (high and low price difference), stock price average, stock returns and trading activity volumes (TVA) before and after election events.For Indonesia, the sample in this research is 30 companies of LQ45 while for America is 30 companies of Dow Jones Industrial Average (DJIA).T-test were be used to test market reactions before and after the events of the presidential election.The results show that in Indonesia, statistically before and after the US presidential election, the average spreads, stock prices and TVA are different and decrease.While in America, the spread value, the average stock price and TVA are different and increased.The US presidential election in 2016 contains meaningful information for investors, where president election events can be one of the factors that affect the capital market.
In the era of globalization and increasingly fierce competition, companies need to be able to manage and utilize the knowledge possessed by their employees effectively, This type of research is descriptive quantitative. the population is employees with the staff/supervisor level of Korean Multinational Company in Indonesia, totaling 80 employ-ees. While the sample taken in this study were employees with the staff/supervisor level at Multinational companies from South Korea in Indonesia, namely 80 people. The sam-pling method in this study was nonprobability sampling, with the data collection instrument using a questionnaire. Data analysis in this study used the Partial Least Square (PLS) ap-proach, namely Structural Equation Modeling (SEM). With the results that leadership has no influence on knowledge management, leadership has an influence on organizational performance, organizational culture has an influence on knowledge management, organi-zational culture has an influence on organizational performance, organizational structure has an influence on knowledge management, organizational structure has an influence on organizational performance, knowledge management has no influence on organizational performance, knowledge management has an influence on human capital, Human Capital is not able to mediate the influence of knowledge management on organizational perfor-mance. So it is recommended for companies to be able to provide more training or insight related to the importance of the role of knowledge management, so that employees can truly apply and implement knowledge management in their daily work.
This study was conducted to examine the effect of Current ratio (CR), Total Asset Turn Over (TATO), Enviromental Performance (EP) on Firm Value (PBV) mediated by profitability (ROA). The samples of this study were 19 food and beverage sub-sector manufacturing companies listed on the IDX in the 2018-2022 period. With the total data studied as many as 95 company years. The main data source in this study is the annual report. The data processing application uses Smart PLS. The results showed that Current ratio is able to have a significant effect on profitability, Total asset turnover is unable to have a significant effect on profitability, Environmental performance is able to have a significant effect on profitability, Profitability is able to have a significant effect on firm value, Current ratio is able to have a significant effect on firm value, Total asset turnover is unable to have a significant effect on firm value, Environmental performance is unable to have a significant effect on firm value, and Profitability is unable to significantly mediate the effect of Current ratio, Total asset turnover, and Environmental performance on firm value. Keywords: Current Ratio, Total Asset Turnover, Environmental Performance, Profitability, Firm Value.
Investors will consider financial performance when choosing an investment. Financial performance can continue to improve with the implementation of the right business strategy, thereby increasing company value. the purpose of this study was to test and analyze the effect of current ratio, return on investment, and green supply chain management on firm value, as well as to test and analyze whether green supply chain management can moderate the effect of current ratio and return on investment on firm value. This research uses quantitative research. The data source in this study was taken from secondary data, namely annual reports obtained from the Indonesia Stock Exchange (IDX). The description of the population in this study is a manufacturing company in the food and beverages sub-sector listed on the Indonesia Stock Exchange (IDX) in 2018-2022. Based on the research results, it is known that CR has a positive and significant effect on firm value, ROI has a positive and significant effect on firm value, GSCM has a positive and significant effect on firm value. Then GSCM is not able to moderate the effect of CR and ROI on firm value. Key words: Current ratio, Return On Investment,Green Supply Management
Purpose - This research examines the influence of people's intention to use QRIS by taking variables from the Technology Acceptance Model (TAM), namely perceived usefulness, perceived ease of use, perceived trust, attitude towards usage of QRIS and behavioral intention to use QRIS. Methodology - This research method uses a quantitative approach with a sampling technique chosen through purposive sampling. Data collection was carried out by distributing questionnaires to QRIS users. Data analysis employed SmartPLS version 4 with a sample size of 100 respondents. Findings - The results show a positive relationship but not a significant effect between perceived usefulness and perceived ease of use on behavioral intention to use QRIS. Meanwhile, perceived trust and attitude towards usage of QRIS exhibited a positive relationship and had a significant effect. Originality – Trust is an influential variable and plays a significant role in using a technology such as QRIS.
The purpose of this research are to analyse the effect of financial inclusion and population quality level on economic growth with poverty and unemployment as intervening variables. The research method used in this study is a quantitative descriptive analysis approach. The independent variables are financial inclusion, population quality level, poverty, unemployment, and the dependent variable is economic growth. The total data employed is 1020 which was taken from the Central Agency of Statistic (BPS) and the Financial Service Authority (OJK) in year 2016-2021. The data analysis method used is Partial Least Square with Structural Equation Modelling and bootstrapping method. The results showed that financial inclusion does not have an effect on economic growth, poverty and unemployment. Poverty and unemployment cannot mediate the correlation between financial inclusion and level of population quality on economic growth. Unemployment has a positive effect on poverty.A slower economic growth and poverty in Indonesia are still a crucial problem that must be solved, therefore this study gives essential implications to provide data for policymakers such as the OJK that has important role on encouraging financial inclusion and economic growth; as well as BPS in reducing poverty and unemployment; and to enrich literature and theory.
In this era of digitalization, everything has changed, especially in the payment system. The payment system most often used in businesses involves barcode scanning, and this trend is skyrocketing. This research aims to test and analyze the effect of barcode scanning payment systems on customer satisfaction in Indonesia and India, focusing on systems such as QRIS in Indonesia and BharatQR and UPI QR in India. This study is quantitative research. Data was collected by distributing questionnaires to 50 respondents in India and 57 respondents in Indonesia, totaling 107 respondents. The independent variables are ease of use, trust, efficiency, usefulness, and safety, while customer satisfaction is the dependent variable. The data was analyzed using SPSS. The results exhibit that efficiency and security significantly impact customer satisfaction, while ease of use, trust, and usefulness do not affect customer satisfaction. These findings enrich the theory of customer satisfaction and provide valuable suggestions for financial regulators
This study aimed to assist AF company in reducing production costs from a financial perspective by employing Activity Based Budgeting (ABB), and to measure its performance by using non-financial perspectives namely operational efficiency, quality and time. The ABB is a tool for determining costs related to activities more accurately, as well as making the planning process more precise and corrections more effective so as to increase the company's competitive advantage. This research is a case study that AF company in Malang as the object. Data was collected by doing observation about the operational and manufacturing process, and analysing financial report year 2022. The results suggested that the company can reduce the selling price due to its lower production costs, thereby making its products more competitive in the market. This should resolve the company's main problem of declining sales. ABB can also improve teamwork among employees, budget design and the elimination of non-value-added activities. One potential benefit of an activity-based budget is that it can provide company with more accurate information regarding costs and resources needed in the work process. This result can be employed as a guideline for carrying out company activities.
This study aims to explore the effect of influencer marketing on consumer behavior regarding fashion styles in the age of social media. It employs a quantitative research approach utilizing simple linear regression analysis conducted with SPSS. The data for this study were collected through primary sources via questionnaires distributed in two countries, Indonesia and India, to ensure a comprehensive understanding of the phenomenon. A total of 55 respondents from Indonesia and 50 respondents from India participated in the study. The results indicate that influencer marketing has a significant positive effect on consumer behavior. The benefits of this study are expected to assist the fashion industry in understanding consumer behavior and the role of influencers, ultimately improving their marketing strategies. However, the findings do not lead to general conclusions due to the limited number of respondents and other factors that can influence consumer behavior. For future research, it is recommended to increase the sample size and expand the scope of the discussion by incorporating additional aspects such as pricing and the aesthetics of content
Cash waqf is a relatively new form of waqf in Indonesia. The potential for cash waqf in Indonesia is very large, reaching up to 180 trillion rupiah or around $12.6 billion, however it has not developed well. The objective of this study is to analyse the challenges encountered by Nahdlatul Ulama (NU) in the implementation of cash waqf. This research employed a case study method to explore the obstacles and challenges in the practice of implementing cash waqf at the NU Waqf Institution. We conducted semi-structured interviews with the heads of the land and waqf institutions to collect the data. The main findings reveal that NU faced several challenges in implementing cash waqf. The challenges are the lack of knowledge of NU members about cash waqf, Nazir's readiness in managing cash waqf is low, lack of transparency and accountability in governance.
Mangrove and sea cypress planting activities at Wonogoro Beach, Malang, East Java, are environmental conservation activities carried out by the STIE Malangkucecwara Community Service Team and international students from the International Community Service (ICS). This activity aims to overcome coastal erosion problems, preserve coastal ecosystems, improve air quality, enhance tourism potential and increase international cooperation. The implementation method includes socialising with the surrounding community and planting mangrove and sea cypress seedlings in the coastal area. This activity has been successfully implemented and positively received by the Wonogoro Beach community. Although there are several obstacles, the Community Service Team has tried to overcome them. Recommendations include continuous socialisation, monitoring and evaluation of plant growth, and collaboration with related parties to increase the effectiveness of the activities.
This study investigates the level of customer satisfaction with the use of Samsung gadgets, the aspects of Samsung gadgets that are most satisfying, and the differences in customer satisfaction levels based on demographics. The data for this research was obtained from 134 respondents by primary study through a questionnaire survey made for Samsung consumers to know the level of consumer satisfaction on the use of Samsung gadgets. The data were then gathered, reviewed, and classified according to the research questions and objectives stated. Tables were used to present quantitative data whereas qualitative data were present narratively. These findings indicate that the aspect that most consumers are satisfied with is the Samsung gadgets' quality.
Kampoeng Kajoetangan Heritage mempunyai produk unggulan yaitu kue Onbijtkoek, yang bisa menjadi oleh-oleh khas Malang. Untuk meningkatkan penjualannya, Kelompk Sadar Wisata (Pokdarwis) harus melakukan strategi pemasaran, salah satunya adalah penentuan harga jual (market price). Tujuan dari kegiatan pelatihan menentukan market price agar pokdarwis bisa menghitung Harga Pokok Produksi dan Harga jual kue Onbijkoek. Metode yang dilakukan adalah mengadakan pelatihan menghitung market price yang dihadiri oleh 20 orang anggota Pokdarwis dan UMKM lainnya. Market price ditentukan dengan menghitung HPP ditambah biaya overhead kemudian ditambah dengan mark up atau margin yang diinginkan. Setelah dihitung semua bahan baku dan biaya kemasan dan biaya lain, dihasilkan HPP satu Loyang ukuran 22x22 cm adalah Rp.37.000, biaya overhead RP.10.500 , dan ditambah mark up RP.12.500 sehingga harga jual yang disepakati adalah Rp. 60.000,-
Purpose: To determine the readiness of Micro, Small, Medium Enterprises (MSMEs) to do their business on online platform.A google form questionnaire is employed to collect the data, and distributed with random sampling to 100 MSEMs as the sample.This study uses a descriptive quantitative approach by using Moderated Regression Analysis to test the influence of business strategy and resources on readiness of SMEs to Go Online with government support as the moderating variable.This study demonstrated that business strategy significantly influences whether SMEs are prepared to go online.Resources do not significantly affect how ready MSMEs are to go online.Government Support Significantly Modulates Business Strategy's Impact on MSME Online Readiness Significantly reducing the influence of resources on MSME readiness for the internet is government support.
The aim of the current study is to analyse the association between the determinants and the value relevance of risk disclosure in the Indonesian banking sector. The purpose will be derived into four research objective: to measure the extent of risk disclosure in the Indonesian banking sector; to compare the risk disclosure practice between listed and unlisted banks, and between Islamic and non-Islamic banks; to study the determinants of risk disclosure and what factors affect a bank's decision to disclose risk information; and to analyse the value relevance information on risk disclosure of listed banks, unlisted banks, Islamic banks, and non-Islamic banks. Agency theory, signalling theory, stakeholder theory, and communication theory were used for underpinning theory. The annual reports of 120 banks which released between 2008 and 2012 were employed for testing in this research. Risk disclosure was measured by the number of Indonesian risk keywords divided by the number of Indonesian sentences in annual reports. Firm value for listed banks was measured by Tobin’s Q. The Black Scholes Merton model was employed for measuring firm value of unlisted banks. The number of risk keywords, number of sentences, and risk disclosure in the Indonesian banks showed an upward trend. The delta of size, liquidity, profitability, leverage, and earnings reinvestment did not have association with the delta of risk disclosure in all banks, LB IB, NIB. The delta of firm value in all banks, LB, ULB, and NIB has an association with aggregate the delta of firm characteristics and the delta of risk disclosure. Risk disclosure in annual reports was not value relevant for stakeholders. This method will construct a new measurement of risk disclosure; and firm value for unlisted banks. The regulators, banks’ managers and bank supervisory should pay more attention to increasing the usefulness of disclosure, the completeness of the risk information, and how to deliver signals and information more understandably and readably for stakeholders. This research adds to the limited literature relating to earnings reinvestment, new measurement of risk disclosure, and firm value for unlisted banks. The results enrich agency, signalling, stakeholder, communication and dividend theories.
Diabetes mellitus is a global problem due to the increase of its prevalence, morbidity and mortality. Diabetes mellitus has chronic complications such as : micro vascular and macro vascular. The macro vascular complications reveal as atherosclerosis. The increase of carotid communist IMT was examined by using USG, which has become the standard for assessing atherosclerosis and recommended by the American Heart Association. Fibrinogen levels have a role in atherosclerosis. This study was design cross-sectionals to know the association between plasma fibrinogen with carotid communist IMT in patients with DM by special examination. The subjects were patients with DM coming to Dr DR. Sardjito Yogyakarta and fulfil the inclusion as well as the exclusion criteria. The examination of fibrinogen was carried out by Claus’s method. The result showed positive correlation between plasma fibrinogen with carotid communist IMT in type 2 diabetes mellitus, r = 0.36 and p = 0.021. There is also positive correlation between age and carotid IMT with r = 0.314 and p = 0.048.
Abstract: The purpose of this research is to measure the performance of PT. Bank Mayapada International Tbk, uses four perspectives in the Balance Scorecard method and makes a strategy map. The data analysis technique used is descriptive analysis using the balanced scorecard measurement including financial, customer, internal business processes and growth and learning perspectives. The data source used is secondary data from the annual report of PT. Bank Mayapada International, Tbk for the period 2017-2019. The results showed that the measurement of the balanced scorecard from the perspective of finance, customers, internal business processes at PT. Bank Mayapada International, Tbk for the 2019-2018 period has decreased compared to the 2018-2017 period, while the balanced scorecard measurement seen from the perspective of growth and learning at PT. Bank Mayapada International, Tbk for the 2019-2018 period has increased compared to the 2018-2017 period. In addition, the strategy map shows the balanced scorecard proposal produced in this study as a whole from strategic objectives. The strategic objective of the financial perspective shows that banks need to improve their assessment of bank soundness based on Financial Services Authority (OJK) standards and implement operational cost efficiency. From the customer perspective, banks need to improve service quality and product / service marketing. In internal business processes, banks need to improve digital banking and ATM services while from a growth and learning perspective, banks need to develop employee performance appraisals and develop employee competencies and skills. Keywords: Performance Measurement; Balanced Scorecard; Strategy Map Abstrak: Tujuan dari penelitian ini adalah melakukan pengukuran kinerja PT. Bank Mayapada International Tbk, menggunakan empat perspektif dalam metode Balanced Scorecard serta membuat strategy map. Teknik analisis data yang digunakan adalah analisis deskriptif dengan mengunakan pengukuran balanced scorecard meliputi perspektif keuangan, pelanggan, proses bisnis internal dan pertumbuhan dan pembelajaran. Sumber data yang digunakan adalah data sekunder berasal dari laporan tahunan PT. Bank Mayapada International, Tbk periode 2017-2019. Hasil penelitian menunjukkan bahwa pengukuran balanced scorecard yang dilihat dari perspektif keuangan, pelanggan, proses bisnis internal pada PT. Bank Mayapada International, Tbk periode 2019-2018 mengalami penurunan dibandingkan periode 2018-2017, Sedangkan pengukuran balanced scorecard yang dilihat dari perspektif pertumbuhan dan pembelajaran pada PT. Bank Mayapada International, Tbk periode 2019-2018 mengalami peningkatan dibandingkan periode 2018-2017. Selain itu, strategy map menunjukkan usulan balanced scorecard yang dihasilkan dalam penelitian ini secara keseluruhan dari sasaran strategis. Sasaran strategis perspektif keuangan menunjukkan bahwa bank perlu meningkatkan penilaian tingkat kesehatan bank berdasarkan standar Otoritas Jasa Keuangan (OJK) dan menerapkan efisiensi biaya operasional. Perspektif pelanggan, bank perlu meningkatkan kualitas pelayanan dan pemasaran produk/jasa. Proses bisnis internal, bank perlu meningkatkan layanan digital banking dan ATM sedangkan perspektif pertumbuhan dan pembelajaran, bank perlu melakukan pengembangan penilaian kinerja karyawan serta pengembangan kompetensi dan skill Karyawan. Kata Kunci: Pengukuran Kinerja, Balanced Scorecard, Strategy Map
Coronavirus Disease 2019 (COVID-19) is an infectious disease caused by Severe Acute Respiratory Syndrome Coronavirus 2 (SARS-CoV-2). Respiratory disorders were the most common sign and symptom of COVID-19. Inflammation on SARS-CoV-2 infection is presumed to play a role in the pathogenesis of COVID-19. The Neutrophil Lymphocyte Ratio (NLR) is one of many biomarkers that has been widely used to assess the risk factors of COVID-19. The derived Neutrophil Lymphocyte Ratio (d-NLR) is a simple, inexpensive, and widely available inflammation biomarker. However, its usage for COVID-19 remains to be further studied. This study aimed to determine the NLR and d-NLR ratio as a risk factor of COVID-19. This study was a retrospective study with a study population of 84 subjects, consisting of 33 patients with positive COVID-19 and 51 patients with negative COVID-19. The result showed that the odds ratio of NLR to COVID-19 was 2.665 with the p-value of 0.047 and confidence interval of 95% 0.998-7.038 at cut-off ≥ 3.1. The odd ratio of d-NLR to COVID-19 was 2.808 with the p-value of 0.026 and confidence interval of 95% 1.129-7.038 at cut-off ≥ 2.0. In conclusion, despite a higher odd ratio of d-NLR compared to NLR, both NLR and d-NLR can be used as a biomarker for the risk factor of COVID-19.
This research investigates the challenges and benefits of implementing an Integrated Financial Management Information System (IFMIS) in the context of large-scale enterprise business organizations. Through a mixed-methods approach, including qualitative interviews and quantitative surveys, the study uncovers insights into the intricacies of IFMIS adoption. The qualitative phase reveals technological complexities, change management challenges, and data security concerns as key hurdles. Conversely, the benefits encompass enhanced decision-making, operational efficiency, and financial transparency. The quantitative phase substantiates these findings, affirming the significance of these challenges and benefits. The discussion of the results underscores the practical implications for organizations considering IFMIS implementation. Ultimately, this research contributes to the knowledge landscape by providing actionable insights that inform strategic decisions in the realm of financial management and technology adoption.
Diabetes mellitus is a global problem due to the increase of its prevalence, morbidity and mortality. Diabetes mellitus has chroniccomplications such as : micro vascular and macro vascular. The macro vascular complications reveal as atherosclerosis. The increase ofcarotid communist IMT was examined by using USG, which has become the standard for assessing atherosclerosis and recommended by theAmerican Heart Association. Fibrinogen levels have a role in atherosclerosis. This study was design cross-sectionals to know the associationbetween plasma fibrinogen with carotid communist IMT in patients with DM by special examination. The subjects were patients with DMcoming to Dr DR. Sardjito Yogyakarta and fulfil the inclusion as well as the exclusion criteria. The examination of fibrinogen was carried out by Claus's method. The result showed positive correlation between plasma fibrinogen with carotid communist IMT in type 2 diabetes mellitus, r = 0.36 and p = 0.021. There is also positive correlation between age and carotid IMT with r = 0.314 and p = 0.048.
The purpose of this study is to analyse the effect of development of non-cash payment on broad money (M2) in short-term and long run in Indonesia. This research used time series of data namely number of transaction of credit card, debit card, e-money, Bank of Indonesia Real Time Gross Settlement (BI-RTGS) and National Clearance System of Bank of Indonesia (BI-NCS) transaction during 2012-2017. Error Correction Model (ECM) is employed as the analysis model. The result exhibits that transaction volume of Credit Card, Debit Card, E- money, BI-RTGS and BI-NCS, simultaneously affect broad money. Partially, BI-RTGS and BI-NCS are the most significant factors influence broad money in short term in Indonesia.
This study aims to analyze the determinants of enterprise risk management that influence the reputation of auditors, risk management committee and firm size for enterprise risk management (ERM) disclosure. In addition, this research presenting the audit committee as moderating variable. The research
Usaha UMKM di Kampoeng Kajoetangan Heritage Malang saat masa pandemi covid-19 harus bisa bertaahan terutama di era new normal dan harus bisa meningkatkan usahananya, utamanya bisa melaksanakan tertib membuat pembukuan utamanya pengelolaan kas nya secara efektif. Pelaksanaan Pengabdian kepada Masyarakat (PkM) ini diberikan kepada para pelaku UMKM di Kampoeng Kajoetangan Heritage Malang dengan cara memberikan pelatihan bagaimana membuat cashflow (arus kas) dengan mudah dan efektif untuk mengetahui seberapa pemasukan dan pengeluaran yang dibutuhkan dalam usahanya,. Para peserta pelatihan sangat antusias terlihat dari aktifnya bertanya kepada pemateri. Pelaksanaan PkM ini dilaksanakan di kampus STIE Malangkucecwara. Peserta pelatihan terdiri para pelaku UMKM di Kampoeng Kajoetangan Heritage. Hasil PkM menunjukan para peserta semangat dan tertarik untuk melaksanakan pengelolaan kas yang baik dan secara disiplin, yang selanjutnya akan membuat usaha mereka menjadi meningkat dan berkemban.
This research investigates the partial and simultaneous the influence of leverage, profitability, credit rating on risk disclosure. This research involved thirteen public banks on the Indonesia Stock Exchange in 2014-2019. Risk disclosure is measured by counting risk keywords in each annual report. The panel data analysis was employed to test the effect of Leverage (X1), Profitability (X2), and Credit Rating (X3) on Risk Disclosure (Y). Hypotheses testing used multiple linear regression or OLS (Ordinary Least Square). The finding indicates that Leverage and Credit Rating do not influence Risk Disclosure. Leverage, Profitability, and Credit Rating simultaneously influence Risk Disclosure.
<p>This study aims to analyse the current practices of disclosure of financial and non-financial reports of waqf institutions in Indonesia; to identify the performance indicators concerning social economic and governance impact of waqf; to suggest the best reporting framework for waqf institutions in Indonesia. A qualitative method was employed to measure the content analysis of annual report. Data are collected by downloading annual reports of waqf institutions from their website. Twenty waqf boards of 201 registered waqf institutions as the sample of participants. The disclosure of performance reports were measured by counting 57 disclosure items. The results indicate that waqf boards in Indonesia do not have a guidance or list for reporting their activities; methods on how to assess waqf board performance and the impact of waqf on social-economic and governance. They did not comply with 57 disclosure items, and none of waqf board reported the impact of waqf on social-economic and less governance. The proposed guidance and measurement will give managerial implications and useful for waqf boards to make good reports, and assess the impact of waqf on social, economic, and improving its governance.</p>
