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Purpose – The purpose of this study is to understand what influences tourists’ travel experience sharing and intention to re-staycation. S-O-R framework is used to examine how social influence affects perceived enjoyment, while subsequently sharing their staycation experience and intention to re-staycation. Design/methodology/approach – 325 generation Z millennials who have experienced staycation and share it to their social media are chosen using purposive sampling. The data obtained is processed using Structural Equation Modeling with AMOS. Findings – The findings of this study indicate that social influence affects tourists’ perceived enjoyment on staycation trip, which then leads to staycation experience sharing and tourists’ intention to re-staycation. Experience sharing mediates the influence of perceived enjoyment on staycation trip towards intention to re-staycation. Review credibility and gender differences moderate the relationships between variables. Research limitations/implications – This study has not yet look at the post-travel or staycation phase of tourists, thus further study is needed regarding post-travel evaluation. It also only uses variables that focus on tourists' perspectives regarding their travel experiences and sharing activities on social media. Practical implications – Service providers must pay attention to improving the atmosphere not only in terms of physical attributes but also related to the service products available in the hotel so that it can attract the intention to visit again. Offering accommodation experiences can enable potential tourists to return to the destination. Originality/value – Through the SOR framework, this study show how social influence can be a stimulus for individuals in perceiving enjoyment during their trip, leading them to show a behavioral response of sharing their staycation experience and have intention to go back to relive the moments.

Purpose – This study aims to understand the influence of organizational agility and organizational resilience towards SMEs business performance and analyze the mediating role of strategic change and the moderating role of environmental uncertainty. Design/methodology/approach – This study uses quantitative approach with survey method. The population of the study is SMEs business actors in Bandung, West Java. The samples are chosen for about 250 respondents using purposive sampling, while the data is processed using structural equation modelling with Partial Least Square. Findings – The results indicate positive influence of organizational agility on organizational resilience, as well as organizational resilience on SMEs business growth. Additionally, strategic change is found to mediate the relationship of organizational resilience towards SMEs business growth. Environmental uncertainty can strengthen the influence of organizational resilience on strategic change. Research limitations/implications – The results of this research provide evidence that the underlying mechanisms for increasing organizational resilience and SME business growth can be seen from the perspective of organizational agility and choosing the right strategy. Practical implications – This study underscores the importance of building organizational agility and resilience to face dynamic environmental situation characterized by rapid change. When SMEs are adaptive and more responsive in carrying out their business, this can lead to positive outcomes for their growth. Originality/value – The present study provides the underlying mechanisms that shows how organizational agility and resilience can lead to SMEs business growth which operate in the uncertain environment.

Purpose – This study aims to examine the effect of board characteristics on CEO compensation. The board characteristics examined in this study include board independence and gender diversity consisting of woman on board and independent woman board on CEO compensation. Design/methodology/approach – The population in this study is a company belonging to the Jakara Islamic Index (JII) at the Indonesian Stock Exchange for the period 2012 - 2016. The sample in this research was determined by purposive sampling method with a total sample of 75 annual reports. Findings – The results show that independent board gender diversity consisting of female boards and independent female boards has no effect on CEO compensation. Research limitations/implications – The sample of this study is a company with shares included in the Jakarta Islamic Index on the Indonesian Stock Exchange (IDX) with an observation period of 2012-2016. Hypothesis testing in this study using multiple linear regression analysis. Practical implications – Boards to oversee and control the actions of opportunists manager, and define the most important decisions of companies, one of which compensation for the CEO, so that corporate objectives can be achieved. With the larger board size will increase oversight function of the board to act opportunistically manager so control oversight of CEO compensation more stringent design and can be defined more precisely. Originality/value – Research on the role of women in board composition is gaining attention, but not much has been explored in a country with a strong patriarchal culture like Indonesia.

Purpose – This study uses the stimulus organism response (SOR) as the theory framework to analyze the sequential mediating roles of brand experience (BE), brand trust (BT), and brand love (BLV) to show the connection between Social Media Marketing (SMM) activities and brand loyalty (BL). Design/methodology/approach – The study approach was empirically evaluated using 310 SM users as data who follow bottled water brands on any platform and have made a purchase. Furthermore, a sequential multiple mediation model was tested using PLS-SEM. Findings – The results indicate that SMM significantly impacts BE, and BE significantly affects BT and BLV. Subsequently, this influence of BT and BLV contributes to an increase in BL. Additionally, it was revealed that BE, BT, and BLV sequentially and significantly mediate the relationship between SMM and BL. Research limitations/implications – Its cross-sectional design, sample bias towards younger, educated respondents, a narrow focus on BL from SMM activities, and a lack of consideration for sustainability and broader product types suggest a need for more diverse and longitudinal future research. Practical implications – The result emphasizes the need for brands to leverage SM as a critical channel for consumer engagement, suggesting the adoption of personalized, entertaining, and interactive digital campaigns to increase through memorable BE. Originality/value – This study pioneers using SOR theory to explore the SMM impact on BL within the bottled water industry, providing novel insights through empirically validating a model that links SMM activities with loyalty via BE, BT, and BLV.

Purpose – Recently, electric vehicles (EVs) have seen significant development worldwide. Indonesia has responded by implementing various policies to support the adoption of EVs, which are touted as the future environmentally friendly transportation solution. However, in Indonesia, the purchase intention for EVs still needs to reach expectations, reaching only 14,93% of the target in 2023. This study analyzes the antecedents of benefit factors determining the intention to buy an electric vehicle. This study will fill the gap in earlier research by comprehensively examining the factors that influence EV purchase intention in Indonesia. Design/methodology/approach – This study will fill the gap in earlier research by comprehensively analyzing the factors that influence EV purchase intention in Indonesia. This study will empirically examine the relationship between perceived usefulness, perceived ease of use, perceived risk, EV knowledge, public involvement, and purchase intention, as well as the antecedents of perceived usefulness, perceived ease of use, and perceived risk. This study uses a quantitative method with a survey design to gain an in-depth understanding of the factors influencing the purchase intention of electric vehicles in Indonesia. The survey involved 957 potential electric vehicle users in Indonesia who have never bought an EV but have sufficient interest and knowledge about EVs. The research instrument was a validity and reliability-tested questionnaire used to collect accurate and consistent data. Findings – This study found that although respondents had strong perceptions of the benefits of electric vehicles (perceived usefulness), this did not automatically lead to high purchase intentions. Another surprising finding was that perceived risk also did not directly affect purchase intention. This suggests the presence of other factors inhibiting purchase intention, which need to be identified and addressed. Research limitations/implications – This research contributes significantly to the literature on adopting electric vehicles (EVs). Perceived ease of use has a positive effect on purchase intention. The results of this study indicate that perceived ease of use does not significantly affect the purchase intention of electric vehicles. Practical implications – The findings of this study provide several practical implications for electric vehicle manufacturers, marketers, and policy makers. Originality/value – This research offers a comprehensive approach to understanding the factors that influence electric vehicle (EV) purchasing interest in Indonesia, by including previously overlooked variables such as risk perception, public involvement, and knowledge about EVs. Additionally, this research focuses on the Indonesian context, providing valuable insights into the unique challenges and opportunities in EV adoption in the country, which can form the basis for strategies and policies to promote sustainable transportation.

Purpose – This research investigates the influence of the Board of Directors (BOD) and the Board of Commissioners (BOC) on real earnings management (REM) practices in Indonesian manufacturing companies. Real earnings management involves genuine alterations to operational decisions that affect financial reporting. Design/methodology/approach – The research uses a sample of manufacturing firm listed on Indonesia Stock Exchange (BEI) from 2016 to 2022 and uses panel data regression techniques, including the Pooled Least Square (PLS) and Fixed Effect Model (FEM), to examine the effects of BOD and BOC characteristics on REM. The empirical analysis considers multiple proxies for BOD and BOC attributes, such as board size, independence, meeting frequency, and expertise. Additionally, control variables including leverage, firm size, and growth indicators are incorporated into the analysis. Findings – The findings reveal a significant positive relationship between the presence of BOD and REM activities. In contrast, the presence of BOC demonstrates a non-significant but negatively associated impact on REM. Furthermore, the research identifies the moderating role of BOC in strengthening the relationship between BOD and REM. Research limitations/implications – The research contributes to the existing literature by providing empirical insights into the roles of BOD and BOC in shaping REM practices within the Indonesian manufacturing context. These findings highlight the importance of board characteristics in influencing financial reporting decisions and emphasize the need for effective corporate governance mechanisms to mitigate opportunistic behaviors related to earnings management. Practical implications – Enhancing corporate governance practices, provide an input for more effective board composition, increase the investor confidence and transparency, enhance policy implications and provide advice for company’s long-term performance focus. Originality/value – This research addresses a gap in the literature by focusing on the Indonesian context. Use the BOC to moderate the relationship between BOD and REM may be less common in the context of Indonesia and even in regional focus.

Purpose – This study aims to describe the effect of diversity of knowledge and financial capabilities on accountability for behavior control and improvement of financial performance. Design/methodology/approach – The population in this study were all branches of the Baitul Maal Wat Tamwil Sharia Savings and Loans Cooperative (KSPPS BMT) in Central Java. The sample used purposive sampling to obtain 146 respondents. Data were analyzed using the Structural Equation Modeling (SEM) analysis technique with the application of Analysis Moment of Structural (AMOS 24). Findings – The results of the study explain the increase in financial performance based on Behavioral Accounting Theory and Human Resource Management Theory. The behavior control accountability model shows that perceived interest and intention in self-confidence to control accountability behavior as indicated by behavioral intention, perceived behavioral control, process and financial accountability can affect financial performance Research limitations/implications – Where the factors of diversity of knowledge and financial capability in shaping accountability for behavior control and impact on financial performance will offer a deeper understanding of the supporting factors for accountability for behavior control and also have an impact on efforts to improve financial performance. Practical implications – A better understanding of the factors influencing improvement efforts should assist accountants in information processing, quality of judgments, accounting problems that arise with accounting users and preparers, and the use of information in accounting decision making. Originality/value – Using and explaining about improving financial performance based on Behavioral Accounting Theory and Human Resource Management Theory. The behavior control accountability model shows that perceived interest and intention in self-confidence to control accountability behavior as indicated by behavioral intention, perceived behavioral control, process and financial accountability can affect financial performance

Purpose – This research aims to examine the influence of intellectual capital on company performance, analyze the moderating effect of revenue diversification, and provide additional insight into intellectual capital. Design/methodology/approach – This research uses 38 banks in Indonesia that are listed on the Indonesia Stock Exchange (BEI) out of a total of 47 banks as research samples. The collected data was analyzed using linear regression and moderated regression analyses to test the effect of intellectual capital on company performance and the moderating impact of income diversification on intellectual capital and company performance. Findings – The results of the regression analysis show that intellectual capital (VAIC) has a positive effect on company performance. In contrast, income diversification is having a moderating impact on intellectual capital and company performance. The intellectual capital component has varying influences on company performance. Whereas VACA has a positive effect on company performance, VAHU also has a positive effect on company performance. In contrast, STVA does not affect company performance. Based on the moderation test, income diversification does not moderate the relationship between intellectual capital components and company performance. Research limitations/implications – This research uses the VAIC method to measure intellectual capital using financial report benchmarks. Future researchers should consider using new techniques that are more accurate and comprehensive in measuring intellectual capital. Thus, further research will provide a more precise picture of intellectual capital's influence in improving banking companies' performance. Practical implications – This research shows that banking activities with an intellectual capital orientation tend to improve company performance. So, it is recommended for banking companies to utilize and develop the intellectual capital they have. Originality/value – This research provides an understanding of intellectual capital. This research also contributes to developing economic theory related to intellectual capital and company performance.

Purpose – This study aims to investigate hitherto unresearched panic buyer (shopper) typologies among Indonesian consumers as a result of the COVID-19 outbreak. In this study, a panic buyer (shopper) is described as a customer who worries about their stock during a pandemic and decides to purchase things in bulk or in greater quantities at the start of the pandemic. Design/methodology/approach – To identify probable groupings of the items, an exploratory factor analysis is carried out using principal component analysis and varimax rotation. Then to identify consumer groups, a two-step cluster analysis was conducted. Lastly, an ANOVA test is run on the whole set of variables to identify differences between the detected clusters in order to validate the cluster solutions. Findings – Five components that served as the foundation for the typology emerged from exploratory factor analysis. Using behaviour and attitude factors including "consumption savers," "adapters reluctant," "preservers of social consciousness," "online shopping shifters," and "all-around adapters," five clusters were then defined. Research limitations/implications – This study contributes significantly to the body of knowledge on consumer behavior during health crises (Covid-19) by putting into context the frantic shoppers that we frequently observe during these situations. It's noteworthy that throughout the epidemic, no panic buyers (shoppers) voiced worry about health problems. Practical implications – This study provides essential practical information for marketing professionals. For instance, it may be necessary to consider research showing that panic buyers (shoppers) tend to be consumption savers during a pandemic when developing a price plan. Originality/value – Despite the fact that there have been many studies on panic behavior during COVID-19, most of them tend to concentrate on medical problems. There are now a few studies that examine several sorts of panic buyers (shoppers) based on their purchasing behaviors and attitudes. By categorizing various categories of panic buyers (shoppers) among 121 decision-makers in families, this study aims to close this literature gap.

Purpose – The purpose of this research is to identify and determine reputation risk mitigation strategies that may arise in the business processes of wedding activities at Lifetime Organizer Bogor. A poor reputation for a wedding organizer can drive consumers to switch to competitors with a better reputation. Therefore, effective reputation risk management is crucial for wedding organizers. Design/methodology/approach – This study employs the Risk Assessment Godfrey method and Flanagan & Norman Risk Response Analysis. Risks are identified through direct observation at multiple weddings organized by Lifetime Organizer, in-depth interviews with the owner and field coordinators, and the distribution of questionnaires to partner vendors and consumers of Lifetime Organizer. The risk assessment is calculated using a comprehensive approach that combines qualitative and quantitative elements, facilitated by questionnaires, and processed through geometric mean calculations. Findings – The findings in this study contain mitigation action strategies for risks with high and extreme risk levels. These mitigation strategies are organized based on implementation that aligns with the company's needs and resources, thereby enabling the company to proactively prevent the occurrence of such risks. Research limitations/implications – In this study, the identified risks pertain to factors that may influence the company's reputation. Since reputation is a subjective perception held by individuals, it introduces subjectivity in the process of identifying and evaluating risks. It is anticipated that in future research endeavors, this aspect will be duly considered and addressed. Practical implications – The research holds significant practical implications for wedding organizers, providing a tailored approach to reputation risk management. The proposed strategies, informed by the risk assessment framework, empower companies to navigate the dynamic event planning industry effectively, fostering long-term success and resilience. Originality/value – This study contributes novelty by adapting and applying established risk assessment methods to the specific context of the wedding planning industry in Indonesia. The findings offer a unique perspective on reputation risk management, providing valuable insights for both industry practitioners and researchers in developing countries.

Purpose – This research aimed to explore environmentally friendly behaviors toward organic food consumption among the young academicians dominant in the higher education environment. This study also aims to explore the obstacles in consuming organic food qualitatively. Design/methodology/approach – This research uses mix methods by combining two analytical methods. The population was academicians consuming organic food in Indonesia. This research employed the purposive sampling technique. The criteria used in this study determine the sample as young academicians who are still active in higher education, care about a health issue, and regularly buy products for daily consumption, or are called regular consumers. Primary data were collected through surveys using closed and open questionnaires. The study uses mix methods consisting of descriptive qualitative and factor analysis were used in the data analysis. Findings – The results show that the factors influencing academicians' organic food consumption are responsibility for the environment, subjective norms, information or knowledge, the impact of consumption, behavioral control, and the values oriented towards nature. However, still aspects may become obstacles in consuming organic food, namely organic product price, availability, information or knowledge, and trust. Originality/value – This research offers a study of consumption from young academics, which is not widely studied, even though young academics have an important role in environmentally-friendly behavior. This research also investigated several reasons that became obstacles to the young academician behavior of consuming organic food. Research limitation – This research has several limitations, such as the variation of the sample. Cultural differences bring consequences for differences in environmentally friendly behavior because of the values that are different. Future research can compare the consumption behavior of young academicians based on the country and cultural differences. Practical implication – Based on the findings, some practical recom­men­dations for increasing environmentally friendly consumption are made through promoting organic consumption behavior's benefits and environ­mental impacts. Environmentally friendly teaching material needs to be considered part of the learning process to improve academic knowledge. Young academician can become promotional agents to shape environ­mentally friendly consumption behavior, especially organic products. Another contribution as an agent of change in behavior in the world of education is also acting as a segmentation pattern for academic groups.

Purpose – This study aims to examine the possible explanations for the inconsistency between profitability and dividend policy association. It also aims to carefully investigate the explanations of the free cash flow regarding the profitability-dividend policy relationship while specifying the shape of the moderating variables. Design/methodology/approach –This study uses LQ45-listed enterprises as research sample and adopt hierarchical moderating analysis as our methods. This study also uses 10-year observations from 2012-2020 with 170 firm-years observations represented by 17 companies. Findings – The results showed a positive association between profitability and dividend policy, suggesting that higher profit was capable of inducing firms to provide more dividend payments for the stockholders. Furthermore, increasing free cash flow strengthened the profitability-dividend policy relationship and it play a role as a pure moderator between both variables. Research limitations/implications – As this study use LQ45 sample firms, the interpretation from the research funding should be carefully made and generalizations should be done with caution. Also, current study does not include managerial characteristics as potential factors to influence dividend policy due to data limitation. Practical implications – This study provide implication for managers by suggesting that the free cash flow condition of a company may be essential for deciding dividend payout policy when firms can create good profitability. Firms need to maintain its fee cash flow level to gain benefit as a driver to create favorable dividend policy for stockholders. Originality/value – This study adds essential contribution to the moderating role literature by distinguishing the type of moderating role of free cash flow on the relationship between dividend policy and profitability. In addition, this study also incorporates hierarchy regression analysis which is different from prior similar study.

Purpose – The research objective was to examine the predominant errand of work engagement (WE) and the physical work environment (PWE) in the development of innovative organizational culture (IOC) by contemplating the mediating factors of innovative work behaviour (IWB) and employee performance (EP). Design/methodology/approach – The research was conducted through a questionnaire survey of all employees of PT. Alzena Skincare Indonesia, 175 people who produced quantitative primary data. Through the PLS-SEM high-level analysis, the validity and reliability of the questionnaire were checked, and each research hypothesis was evaluated in detail. Findings – The research results showed that an ‘IOC’ in a skincare company can be developed, and ‘WE’ is the principal aspect. However, it was still essential for the company to heed the ‘PWE’. The partial mediating role of ‘IWB’ and ‘EP’ accelerated the formation of an ‘IOC’. Meanwhile, serial mediation of ‘IWB’ and ‘EP’ only supported ‘WE’ in building ‘IOC’, not the ‘PWE’. Research limitations/implications – This research was still limited to PT. Alzena Skincare Indonesia employees, so the results cannot be generalized to other types of businesses. Thus, further research is compulsory to test the research model on other objects and look for other factors that can encourage creation of an innovative organizational culture. Practical implications – The practical implication of this research was that skincare company managers need to build ‘IOC’ by strengthening ‘WE’ and improving the ‘PWE’ that supports it. These two factors created ‘IWB’ and improved ‘EP’, ultimately forming an ‘IOC’. Originality/value – It still needed to uncover research that examined the effect of ‘WE’ and the ‘PWE’ on ‘IOC’, especially if it was serially mediated by ‘IWB’ and ‘EP’. So, the complex model was the main novelty of this study.

Purpose – The aim of this study is to shed light on the factors influencing continued use, attitude, and satisfaction with gamified mobile app usage. A research model is proposed, featuring achievement, social, confirmation, ease of use, enjoyment, recognition, and social influence as independent variables. Dependent variables encompass continued use, attitude, satisfaction, motivation, and usefulness. Design/methodology/approach – Data were collected from 1,633 respondents who use gamified shopping apps. Hypothesis testing was conducted using path analysis, and the Bootstrapping method was used to test the significance level of each relationship. Findings – Results indicate that achievement and social factors have a positive impact on motivation. Motivation, confirmation, and usefulness all positively influence satisfaction. Usefulness is shaped by confirmation and ease of use. Moreover, usefulness, ease of use, and social influence positively correlate with attitude and continued use. Contrarily, neither enjoyment nor recognition appeared to influence attitude or continued use. Research limitations/implications – This study did not incorporate frequency and personal traits into the model. While the results are particularly relevant to shopping apps, their applicability may extend beyond this context. Future research could consider frequency and personal characteristics as moderating variables and sample objects from varied industries. Practical implications – When developing gamification strategies, businesses ought to take into account both utilitarian and social aspects of gamification. It's vital to understand user expectations, prioritize user-friendly gamification interfaces, and promote positive word-of-mouth. Originality/value – This research enriches both the gamification and marketing literature by introducing a model grounded in gamification elements, human motivation theory, and the expectation-confirmation paradigm. It underscores the pivotal role of utilitarian and social facets in shaping usefulness, motivation, satisfaction, attitude, and continued app use. Notably, this work paves the way for further exploration into the roles of enjoyment and recognition.

Purpose – The objective of this study is to examine the impact of the dynamic environment on the relationship between intangible resources and sustainable competitive advantage in large and medium-sized manufacturing firms operating across various sectors. Design/methodology/approach – The research sample was selected using cluster random sampling, which is based on company size, namely large and medium-sized companies only, totalling 257 companies as the unit of analysis. A questionnaire was utilized to collect data. While the study employed residual technique and the Hayes (2012) method for variable assessment, the primary method used was a causal analysis. Findings – The findings indicate that the dynamic environment does not act as a moderating variable, implying that the sustainability of the organization is unaffected by the firm’s dynamic environment. Research limitations/implications – Research findings can play a pivotal role in corporate strategy, enabling companies to reach a sustainable competitive advantage by closely monitoring environmental changes. Practical implications – This research can assist companies in developing business strategies that are more adaptive to environmental changes, enabling them to actively monitor and identify emerging opportunities and threats. By doing so, companies can take appropriate steps to maintain their competitive advantage. Originality/value – Previous researchers have rarely conducted this research, primarily due to a lack of understanding on how to effectively connect dynamic environments with intangible resources in order to achieve sustainable competitive advantage.

Objectives ─ This research aims to examine the long-term and short-term dynamic relationships of the major stock market indices in Lebanon (BLSI), Israel (TA35), Jordan (AMGNRLX), Saudi Arabia (TASI), and Indonesia (IHSG) due to the impact of the ammonium nitrate explosion. (NH4NO3) in Beirut, Lebanon. Method ─ This research used samples after the explosion of ammonium nitrate (NH4NO3) in Beirut, Lebanon, from 10 August 2020 to 17 December 2020. Long-term and short-term dynamic relationships due to the impact of the ammonium nitrate (NH4NO3) explosion in Beirut, Lebanon were tested using the Johansen Cointegration Test and Granger Causality Test methods. Findings ─ The results show that: (1) There is a cointegration relationship in the return of the country stock market index in Lebanon (BLSI), Israel (TA35), Jordan (AMGNRLX), Saudi Arabia (TASI), and Indonesia (IHSG) after the explosion; (2) there is no bi-directional causality relationship or unidirectional relationship between benchmark variables, that is Return BLOM Stock Index (BLSI) with the Return TA-35 (TA35), Return Amman SE General (AMGNRLX), Return Tadawul All Share Index (TASI), and Return Indeks Harga Saham Gabungan (IHSG) variable after the explosion event. Originality ─ This paper presents a novelty with a study of events that link human events and capital market indices.

Purpose – This research has purposes to scrutinize over the role of premium income, expenses claim and underwriting results towards profitability of Indonesia Joint Enterprises Insurance Companies. Design/methodology/approach – The sample used is general insurance company that presents complete financial statements during 2018-2021 and listed by Otoritas Jasa Keuangan through its official website. Purposive sampling used as sampling technique with several samples are 48 data. Panel data regression used as analysis technique which then processed by Eviews-9 application. Findings – Its results showed that only underwriting results which significantly affect on profitability, while the others variables such as premium income had significantly negative affect on profitability so did with the expense claims which turn out had no affect towards profitability. At the level of significance (α = 0.05), it has small effect, while at the significance level of (α = 0.10), the expense claims seem had significant negative affect on profitability of Indonesia general insurance industry. Research limitations/implications – This research has certainly limitations such as the research object used relatively small only the joint general insurance companies which submitted complete financial reports which are listed by Otoritas Jasa Keuangan and followed by the company’s official website. Practical implications – This research indicates that those companies are noticed about an increase in premiums, but on the other hand they have also received many claims, therefore those premiums will be diverted to finance the claims which occur lately, then this certainly would decrease an income or profitability of the insurance company itself. Originality/value – This research also has a different research object and research period compared to previous research, therefore it can be used as a complement the research which have done before.

Purpose – This paper aims to examine the factors that influence employee retention and turnover in the education business sector. Design/methodology/approach This research was conducted at private university in Bali, Indonesia. This study also include 115 lecturers and academic staff respondents. The data were collected by online questionnaire with a Likert scale of 5 and it was processed through the structural equation modelling-based partial least squares. Findings – This study found that training is positively related with job satisfaction and employee retention, and negatively affects employee turnover. Research limitations – This study is unable to generalize the issue due to the data collection that just from a single university, further studies may expand to cover additional demographics and industries for resulting more helpful and comprehensive results. Practical implications – This study gives practice a crucial contribution as it provides valuable guidance on how universities develop and retain talent. Providing regular training companies can retain employees. Originality/value – This result answers the research hypothesis and stated that the most crucial factor in determining the employees leaving is job satisfaction.

Purpose ─ This paper aims to examine the role of entrepreneurial orientation for SMEs in building business continuity in eastern Indonesia and highlight strengthening government support for the sustainability of post-covid SME entities. Design/methodology/approach ─ A random sampling approach was used to select the respondents, with closed questions used for a sample of 400 SME owner-managers in eastern Indonesia using the structural equation modelling technique (PLS-SEM). Findings ─ The results show that the ability of SME owner-managers to build business longevity is determined more by their strong entrepreneurial orientation than by government support. In the context of this study, the government’s support policy for SMEs in eastern Indonesia is ineffective. Limitations/research implications – This research selects the characteristics of the living company by Geus, which positions business entities as living beings, as an indicator of business longevity. Practical implications - Based on research results, the sustainability of SMEs in eastern Indonesia can be built based on the owner-managers entrepreneurial orientation. Meanwhile, government support still needs to be maximized. Originality/value ─ The contribution of three determinants of government support to SMEs is analyzed to determine the acceleration of the survival of SMEs after Covid.

Purpose – The company’s investors and lenders increasingly see that ESG is an important aspect to implement and disclose that can determine their investment or lending decision. This decision can impact the firm's capital inflow and financing capability, which can affect the company's financial flexibility. This study aims to show the effect of ESG on financial flexibility and the mediating role of financial constraints. Design/methodology/approach – This study used companies listed on the Indonesia Stock Exchange from 2015 to 2021 as a sample. The final sample included 233 unbalanced panel data points from 48 listed firms. Path analysis and Sobel test are used to test the mediating role of financial constraint. Findings – The results revealed a notable positive influence of ESG performance on financial flexibility. However, both the path analysis and Sobel test findings indicated that financing constraints were unsuccessful in mediating the relationship between a company's ESG performance and financial flexibility, as the direct effect remained stronger. Research limitations/implications – This study only use enterprises from Indonesia as samples. Secondly, this study applied conventional methodologies commonly used in the existing literature to quantify variables. Third, this study relied on Refinitive ESG rating data and did not compare the ESG ratings from multiple institutions. Practical implications – This research's findings prove to company management that adopting ESG practices in Indonesia can positively influence cash flow and financial flexibility. As a result, it incentivizes companies to be more open to voluntarily disclosing ESG-related information. Originality/value – Little research has discussed whether ESG affects financial constraints and financial flexibility in Indonesia. This study also studies the differences in the effect of ESG performance on financial flexibility directly and indirectly through financial constraint as a mediator, which has not been covered in previous studies.

Purpose – This research proposes an alternative method to solve completion delay issue and optimized the strategy using ISM technical method and Quality Cost Model application. Design/methodology/approach – Data was acquired from 120 questions from company key persons that involved in project for last 5 years. The instruments processed using ISM analysis to measure the relationship among causes, then using Quality Cost Model to solve. Findings – This research shows that factors of late payment from client, delays in bank credit processing, bad weather, and design changes by owners are the root causes of delays. Further analysis using the Theory of Constraint (TOC) shows that financial constraint issues influence the decreased throughput and increase operating cost. Further management use five sequential steps to improve the management and P-A-F models as one of strategic cost management tools applied to the root causes to determine the optimum cost strategy to solve the problem. Research limitations/implications – This research was conducted using a case study method, and the conclusion related to problem and root cause may not be applied totally to other companies, but the framework may be applicable. Future research can investigate other issue using TOC framework, combine TOC with other models to conduct root cause analysis, and the COQ model implementation in shipyard management. Practical implications – This research demonstrates that management can use Interpretative Structural Modelling (ISM) analysis to determine the root cause, then analyse and overcome the issues using TOC framework. COQ model approach to sharpening the decision, and prioritize the resources allocation. Originality/value – This research combine ISM, TOC, and PAF Quality Cost Model approach for decision making which can be a management tool in strategic cost management.

Purpose – This study aims to examine the effect of service quality on customer satisfaction and the impact of customer satisfaction on customer loyalty among banking service users in Indonesia. Design/methodology/approach – The population of this study consists of customers aged 18 years and above who use the mobile banking service provided by Bank Central Asia, one of the largest banking companies in Indonesia in terms of market capitalization. Purposive sampling was used to obtain a sample of 194 respondents who met the research criteria. Findings – The results of this study indicate that the reliability, customer service and support, and responsiveness variables have a significant positive influence on customer satisfaction, while the privacy and security variable was found to have no significant impact on customer satisfaction. Additionally, customer satisfaction was found to have a significant positive effect on customer loyalty. Research limitations/implications – The data for this study primarily came from East Java, Indonesia, highlighting the need for future research using longitudinal data to investigate the causal relationships between variables. Practical implications – The findings of this study can provide valuable insights into the influence of electronic service quality on customer loyalty in the Indonesian banking industry. It offers banks a deeper understanding of consumer behavior and the crucial satisfaction factors that drive long-term decision-making in banking services. Originality/value – This paper offers novelty by addressing the digitalization trend and competitive challenges faced by banking service providers in achieving customer satisfaction within the digital economic ecosystem. It specifically focuses on customers of Bank Central Asia, a leading banking company in Indonesia. The value of this paper lies in its insights for banking professionals, researchers, and policymakers in navigating the digital landscape and enhancing customer-centric digital banking services.

Purpose –This study compared Generation X and Y's work values and affective commitment and explored if generation moderates the relationship. This research is needed to elucidate generational disparities in work values, affective commitment, and work values' impact on affective commitment. Validating the global generation theory requires research involving Indonesians from different industries. Design/methodology/approach – Data was acquired from 630 self-administered questionnaires from various businesses. The instruments used to measure variables have a track record of validity and reliability and were adapted from that work. The Chow Method was used to calculate the generational influence on affective commitment. Findings – The results demonstrated that Generation X and Generation Y in Indonesia had similar work values but differing affective commitment. Generation moderates the association between work values and affective commitment. This research reveals individuals with various life circumstances may still exhibit distinct character traits and value systems. Research limitation/implications – The data may not capture the traits of all generations. Generalizations must be done with caution. Generation X and Y participants were not distributed proportionally. Prior research showed that the proportion of participants didn't alter the results, but future research may take distribution into account. Practical implications – Job sector classifications and job characteristics that are suitable for Generation X and Generation Y can be developed by considering the generations' unique preferences for various value components of employment. Originality/value – This study added to our understanding of how different generations approach and value work in different ways. The implications of this study's findings for confirming the global theory of generation regarding work values and affective commitment are substantial. The results of this research demonstrated the importance of taking cultural factors into account while dealing with employees of varying ages.

Purpose – The paper aims to clarify the unclear relationship between management accounting information systems and SME business performance by having intellectual capital as mediating variable. This will expand the domain of management accounting information usage from SME’s perspective. Design/methodology/approach – The paper used a descriptive study using the close-ended questionnaire distributed to 428 SMEs in East Java Region. The data were complemented by statistical analysis using SMART PLS to test the mediation role of intellectual capital. Findings – The paper provided empirical evidence that intellectual capital plays as a quasi mediating for management accounting information system and business performance relationship. This encouraged SME to optimize their IT usage to maximize the benefit of implementing MAIS. Research limitations/implications – Since management accounting system needs for business varied, future study needs to consider the level of IT usage. Therefore, future researchers are encouraged to investigate how to set the usage level. Practical implications – The paper included implications for the development of higher level of IT usage, such as management accounting information system to gain the benefits, that is increased business performance. Originality value – This paper filled the gap in IT usage from SMEs’ perspective by expanding the role of intellectual capital on the relationship of management accounting information systems on business performance.

Purpose – This study aims to explore a new model concept finding that can bridge the research gap of halal literacy relationships, brand management skills that are centralized to religio-centric product strategies and the commitment to diversity as a function of moderation. Design/methodology/approach – Quantitative methods were used to collect data from a total of 186 respondents with PLS-SEM, instruments used with questionnaires and interviews taken randomly from a population of 320 spread across the island of Java. Findings – This concept is a novelty in efforts to improve business performance based on the religious nature of centrists in determining product strategies. Furthermore, the growth of product brand innovation is increasingly dynamic, demanding the participation of religion in leading competitive brands and the dissemination of halal literacy Research limitations/implications – In the meantime, in-depth research has not yet been carried out on other dimensions of the function of the previous variable religio-centric product strategy, such as halal marketing innovation capabilities and information technology configuration of halal product literacy. Practical implications – the application of a religion-centred marketing strategy is the company's ability to provide innovation in product strategy decisions that are committed to religious values and can be leveraged in current market understanding and future market forecasts. For stakeholders, this is a new faith-based business opportunity that can open up new segments in heterogeneous market demands. Originality/value – To contribute ideas for knowledge about religious-product strategies and the ability of MSME businesses to spread the importance of halal brand products to customers and through attention on innovation strategies of customer religiosity product needs that are oriented to the needs of halal products customers.

Purpose – This study aims to examine the impact of fintech, liquidity, and bank size on financial performance in Indonesia's conventional commercial banks registered with the Financial Services Authority. Design/methodology/approach – This study's population consists of Conventional Commercial Banks registered with OJK from 2012 to 2021. The research sample comprises conventional commercial banks using fintech between 2012 and 2021. Purposive sampling was used as a sampling technique. The data from 20 banks with 200 financial statement data show the hypothesis testing using SmartPLS software (PLS-SEM method). Findings– The findings of this study show that fintech has a positive effect on financial performance, bank size is a moderating variable for the repercussions of fintech on financial performance, liquidity also has a positive impact on financial performance, and bank size is a moderating variable for the effectiveness of liquidity on financial performance. Research limitations/implications- The theoretical implication of this research is that a large bank size follows a large liquidity ratio and that the bank's financial performance will tend to be large because the bank can cover its debts easily, which will have an impact on increasing the bank's profit. The greater the growth of Fintech, the better the bank's financial performance. This demonstrates that fintech benefits banks. Banks can increase their profits by implementing fintech. The implications of signaling theory for the effect of bank size on the influence of fintech and liquidity on financial performance. This is due to the public's perception that the information developed by Conventional Commercial Banks and published on the official website is reliable. As a result, people are interested in saving money in conventional commercial banks to improve the bank's financial performance. Practical implications– Provide information and input to investors as a basis for making investment decisions related to variables that affect financial performance, especially in Conventional Commercial Banks. Originality/value – This study fills the gap from previous research that is still inconclusive on the factors that affect financial performance. The novelty in this study is that bank size is used as a moderating variable to analyze whether bank size strengthens or weakens the relationship between financial technology, liquidity, and financial performance at Conventional Commercial Banks.

Purpose – This study aims to examine the effect of perceived organizational support for the environment (POSE) on environmental performance, by considering the mediating role of organizational citizenship behavior for the environment (OCBE) and the moderating role of individual green values. Design/methodology/approach – This study used a quantitative approach with a sample of 215 respondents from manufacturing company employees and used purposive sampling technique. The data obtained were analyzed using conditional process analysis and SPSS-Process. Findings – The results of this study indicated that POSE had a positive effect on environmental performance and proved that this influence can be found through the mediating role of OBCE. Then, the individual green value moderated the effect of POSE on OCBE, and the indirect effect of POSE on environmental performance through OCBE. Research limitations/implications – The data in this study were only taken from one city in Indonesia in a cross-sectional manner; thus, it required research with longitudinal data to explore causality between variables. Practical implications – The findings of this study can be a consideration for managers in manufacturing companies to understand the importance of improving environmental performance in companies and what factors influence it. Originality/value – Research that uses POSE and OCBE as factors that determine environmental performance in manufacturing companies, especially in Indonesia, is still limited. In addition, this study also considers the moderating role of individual green values and contributes to provide an understanding of the importance of environmental aspects for companies.

Purpose – This study examined the effect of corporate culture (the availability of corporate pages on the website of the company) on the corporate value (Tobin’s Q) of the companies listed on the Indonesia Stock Exchange. Design/methodology/approach – The study uses secondary data extracted both from the company website and the financial reports for the year 2019. There are 530 companies that met the selection criteria. The hypothesis is tested using the cross-sectional ordinary least square (OLS) regression. Findings – The results show a modest positive effect of corporate culture on corporate value. The robustness test reveals that the finding is more pronounced among small companies. The study also includes four other variables, namely employee activities, employee training programs, honors earned, and charity programs. It was found that only honors earned have a significant positive effect on corporate value. Research limitations/implications – This study uses a cross-sectional-based analysis, making it lack of capability to look for the multi-years effect of the variables being investigated. It measures Tobin’s Q using the end of the fiscal year stock price. Using one single day as the base of calculation may ignore the fluctuation of the stock prices over the whole year. Practical implications – Given the findings, it is recommended that the company shall disclose and promote its corporate culture as a means of informing potential investors about the company’s strong commitment to doing business with a specific culture. Originality/value – The study examines the issue using cross-sectional data and divides the sample based on the size of the companies allowing it to seek more evidence on whether the main issue under investigation is sensitive to the size of the company.

Purpose – This study was carried out to analyze the influence of strategic intuition on firm performance through the role of entrepreneurial agility as mediator and environmental dynamism as a moderator. Design/methodology/approach – This study was conducted using quantitative approach. The number of samples in this study was 280 SMEs actors in Bandung, West Java. The data in this study was collected by distributing questionnaire to the respondents. The data obtained was then processed and analyzed using Structural Equation Modelling with Partial Least Square, using Smart-PLS software. Findings – The findings of this study proved that: (1) Strategic intuition positively influenced firm performance; (2) Strategic intuition positively influenced entrepreneurial agility; (3) Entrepreneurial agility positively influenced firm performance; (4) Environmental dynamism negatively moderated the relationship between strategic intuition and entrepreneurial agility; and (5) Environmental dynamism negatively moderated the relationship between entrepreneurial agility and firm performance. Research limitations/implications – This study attempted to understand the concept of entrepreneurship in a dynamic environment using entrepreneurial agility as one of the constructs, and linked it with firm performance. However, this study had not yet differed the respondent based on their business type. Future studies can analyze further about the phenomenon that occurred within different kind of business using different level of analysis, such as comparing the condition within and between group of entrepreneurs. Practical implications – This study provided contributions to SMEs actors in Bandung, as it can be a consideration for the way they run their business within a volatile business environment. Originality/value – This study was giving a deep understanding of strategic intuition on firm performance with the mediation role of entrepreneurial dan moderator role of environmental dynamism in the scope of SMEs.

Purpose – This study aimed to determine the extent to which the model of Hikmah Knowledge Capture Insolvency can be used as a solution in increasing knowledge and understanding good business financial management as a form of financial accountability in realizing better financial performance in addition to fill research gaps from previous research results. Design/Methodology/Approach – Respondents of this study were ATBM Weaving SMEs in Central Java. Researchers took three regencies as research objects, namely Jepara Regency, Pemalang Regency and Klaten Regency. A total of 110 respondents were selected by purposive sampling technique. The data was analyzed by using the Structural Equation Modeling (SEM) analysis technique with the application of Analysis Moment of Structural (AMOS.24). Finding – The results of the study explained that the dimensions of entrepreneurial orientation in this research variable included innovativeness, risk taking and proactivity. These variables supported the realization of financial responsibility and financial performance through understanding the conditions of liquidity difficulties (Hikmah Knowledge Capture Insolvency). Research Limitation/Implication – The measurement of Hikmah Knowledge Capture Insolvency in business financial management is only limited to SMEs weaving specifically ATBM. Practical Implication – The realization of financial responsibility in entrepreneurship orientation through the Hikmah Knowledge Capture Insolvency. Originality/Value – Using the basis of Capital Structure Theory, Knowledge Management through the concept of the Integrated Knowledge Management Cycle, and the values of Hikmah, the framework of this study is directed to address the influence between entrepreneurial orientation to financial performance through realization of Hikmah Knowledge Capture Insolvency and financial responsibility.

Purpose – This study aims to see investor behavior in making investment decisions influenced by cognitive biases, namely overconfidence bias and the illusion of control bias by looking at the situational factors such as age, gender, and education. Design/methodology/approach – This study is conducted using a quantitative method by distributing a questionnaire. The questionnaires are measured using a 5-point Likert scale. The samples are taken from the population of individual investors in Bandung, West Java, with a number of 100 respondents. Findings – The results of this study prove that: (1) Illusion of control bias has an influence on investors’ decision-making, (2) Gender and education moderates the influence between the illusion of control bias on investor decision-making, (3) Age does not moderate the influence between the illusion of control bias on investor decision-making, (5) Overconfidence bias has an influence on investor decision-making, (6) Gender moderates the influence between overconfidence bias on investor decision-making, and (7) Age and education do not moderate the influence between overconfidence bias on investor decision-making. Research limitations/implications – The population in this study is limited to individual investors in Bandung. Future studies can conduct research in a similar direction using other populations, or focusing on a certain population, to ensure the generalizability of the results. Practical implications – Investors should be aware of cognitive biases while making decisions to invest. The biases can occur whether the investors realize it or not. Therefore, it would be useful for them to understand their cognitive biases so that investors can act rationally while making investment decisions. Originality/value – This study fills the research gap from the previous studies by examining the differences of investors' decision-making based on demographic factors, which are used as the moderating variables.

Purpose – In gaining competitive advantage in the tourism context, Bandung City needs a good marketing strategy. This study aims to determine the influence of destination attractiveness on destination attachment and its impact on tourist sustainable behavior in Bandung, West Java. Design/methodology/approach – This study used a descriptive verification approach. The number of samples is 151 tourists who were randomly selected using incidental techniques. The data analysis is carried out using SEM with Amos 22 software. The data were collected through questionnaire, notes and publication, and literature study. Findings – The results of this study indicate that the attraction given by a destination directly influences tourists to make return visits. Destination attractiveness has an influence on destination attachment. This study also found that the mediating effect of the tourist destination attachment on the relationship between destination attractiveness and sustainable behavior is very small. Research limitations/implications – Future research is suggested to consider other variables that are able to mediate the influence of tourist attraction on return visits or sustainable behavior. Practical implications – As destination attractiveness positively affects sustainable behavior of tourist, this study provides insight for the government of Bandung city to make a good marketing strategy in order to create a competitive advantage in their destination. Originality/value – This study answers to the suggestion from previous studies to identify and examine the mediators relevant to the attitude-behavior relationship in the context of tourism research.

Purpose – This study aims to find out and analyze the influence of job insecurity on counterproductive work behavior (CWB) and test the quali­ty of LMX as a variable moderation in employees in the creative culinary in Sleman Regency Yogyakarta. Design/Methodology/Approach – The type of research used in this study is explanatory with a quantitative approach. The population of this study is employees in 18 creative industries in the culinary field in Sleman Regency, Yogyakarta. One hundred twenty-two respondents took the sample by the purposive method. The instrument Test used validity and reli­ability. Hypothesis testing uses simple regression and moderated regression. Findings – Results show that job insecurity significantly affects coun­terproductive work behavior (CWB). LMX quality moderates the effect of job insecurity on CWB. The results of this study have theoretical and managerial implications and require further research. Research Limitation/Implications – This study has limitations, namely: population collection is still minimal because SMEs are studied in only one district, the type of SMEs business and limited to culinary, cross-sectional data collection. Further research should be expanded in the scope of the population, not only in one district but expanded in other districts in Yogyakarta. The type of product produced by respond­ents in this study is the culinary field, so it should be extended to different SMEs types. Second, cross-sectional data collection of this study requires a more longitudinal design in the future to get better study results. Third, the study did not distinguish CWB in workers with permanent employee status and workers with contract employee status. Practical Implications – Providing understanding to culinary SMEs to maintain good relations with all workers in the form of respecting work­ers, respect for the work of the men, establishing effective communica­tion with workers under any conditions, trying their best for their men, and increasing the sense of belonging in the men. Theoretical Implications – Academics and researchers have a perceptual understanding of the contribution of leader-member relationships (LMX) in lowering the influence of job insecurity on CWB (CWB-O) and (CWB-I). Originality/Value – Authenticity of the study: Previous research that included LMX quality as a moderation variable between job insecurity and CWB is still very minimal. It shows that the theory reinforces the existence of LMX Theory that the high quality of LMX between leader-members has been characterized by an exchange of emotions based on mutual trust and respect. In contrast, the low quality of LMX relation­ships has the characteristics of economic exchange.

Purpose – This study aims to examine the moderating role of customer value on the relationship between animosity, ethnocentrism, and religiosity on purchasing decisions of Chinese brand cosmetics. Design/methodology/approach – This study used a quantitative research design. Selected 150 millennial in the city of Semarang as samples was taken using the purposive sampling technique. The data were analyzed using a moderated PLS-SEM. Findings – The results showed that hostility, ethnocentrism, and religiosity had a negative and significant effect on purchasing decisions. The study also found that customer value actually becomes a moderator that can weaken the relationship between these three variables on purchasing decisions. Research limitations/implications – Data were collected from millennial in the city of Semarang. This condition causes limitations as it may not capture reflections from other age groups that are different from the sample. Thus, further marketing studies are needed with comprehensive respondent characteristics, increasing the number of samples, and including other moderating variables such as the level of customer trust. Practical implications – The empirical findings of the current study help international businesses in understanding negative factors as antecedents of purchase decisions. This will be useful in planning marketing activities and efforts to increase market share. In addition, managers can consider the customer value to gain the trust of customers. Originality – The study on the negative influence of animosity, ethnocentrism, and religiosity on purchase decisions in Indonesia is very limited. This study focuses on explaining the importance of customer value as a moderating factor, in anticipation of the negative relationship. This study contributes to multinational companies understanding the consumer purchase decision.

Purpose – The focus of this study is to evaluate the features of open innovation using data accessed from the Scopus online database. We are looking at two keywords: open innovation and SMEs. Design/methodology/approach – The study measured a bibliometric analysis of 1,214 articles from 157 journals during 2007-2020. Findings: The findings showed that the publication trend on open innovation kept increasing. The most cited article was Open Innovation in SMEs: Trends, Motives, and Management Challenges by Van de Vrande with 1,107 citations, followed by Lee et al. with 699 citations. The publication journal with the highest citation was Technovation and Research Policy. The United Kingdom and Italy were in the top-ranking countries for publications on this topic. The document citation category showed that Belgium ranked the highest with 1,990, followed by the Netherland with 1,212. Research limitation/implications: This study provides a literature search on open innovation and has several limitations that require future study recognition. These limitations include that databases are limited to sources originating from one database only in data collection and data synthesis. Practical implications: The practical implications provide benefits about open innovation, which can help SMEs understand open innovation and apply it as their preferred strategy in developing business. This study also allows SMEs owners and managers to understand open innovation as a strategic choice to consider as the concept is a part of the strategic intervention for their business. Originality/value: This study provides the most influential contribution and impact on the research interest of open innovation that develops from various fields, including leading researchers and their home countries. Second, a co-citation analysis addressed the second question in this research study.

Purpose – This study analyses the relationship between knowledge of COVID-19 and the application of health protocols, fulfilment in the pandemic era and online purchase intention. This study also analyses the effect of health protocol and fulfilment on online purchase intention. Design/methodology/approach – This study is a quantitative study with a student population in Yogyakarta. From the total population, 170 respondents were taken by random sampling method. The data in this study are primary data obtained through the distribution of questionnaires. From the data obtained, analysis was carried out using the Structural Equation Model method using Partial Least Square with Smart-PLS software. Findings – The results of the analysis in this study indicate that knowledge of COVID-19 is able to have a significant influence on the implementation of health protocols and fulfilment, but knowledge of COVID-19 is not able to significantly influence online purchase intention. The results of the analysis also state that the health protocol is not able to have a significant effect on online purchase intention in students, while fulfilment is able to provide a significant influence on online purchase intention. Research limitations/implications – For further research, it is expected to be able to examine more deeply online purchase intentions across generations and compare them. Further research is also expected to include several other variables that have a role in online shopping behaviour. Practical implications – The results of the analysis in this study also provide recommendations for business people in this pandemic era to emphasize online buying and selling services. Online marketing is also more recommended because the more people understand about COVID-19, the less they do activities outside the home, so the most effective marketing is through social media which is accessed by the public every day. Originality/Value – In contrast to previous studies, this study proposes a model of people's behaviour in shopping online. The analysis in this study formulates the relationship between knowledge of COVID-19, health protocol, fulfilment and online purchase intention.

Purpose – This study aimed to examine the impact of innovation, intellectual capital and knowledge management, and competitive advantage on business performance. Design/methodology/approach – This study was conducted in Padang City, West Sumatra, Indonesia. The respondents are bank employees who have worked for more than five years and have structural positions in the company. The data has been collected using a survey with questionnaires. This study got 109 responses out of 135 questionnaires, so the response rate was 80.7%. It employed the Structural Equation Modeling (SEM) approach using Smart-PLS as the data analysis software. Findings – This study found that (1) innovation has a positive and significant effect on competitive advantage; (2) knowledge management has a negative but insignificant effect on competitive advantage; (3) intellectual capital has a positive and significant effect on competitive advantage; and (4) competitive advantage has a positive and significant effect on business performance. Surprisingly, it found that innovation significantly indirectly affects business performance through competitive advantage as a mediating variable. Intellectual capital has a significant indirect effect on business performance through competitive advantage as a mediating variable. Research limitations/implications – This study result can be more impactful considering several factors. First, this study is a cross-sectional study. Hence, it has a limitation in finding generalizations. Therefore, for further research, it could be expanded to a longitudinal study. Second, it is one country study. Future research might be extended to some countries with similar cultures, such as Southeast Asian Countries. Practical implications – This study has implications for the decision-makers. First, companies need to develop their intellectual capital through improving employee skills and applying information technology in business processes in order to maintain the company's competitive advantage so that it has an impact on improving the company's business performance. Second, the company is expected to be able to manage the knowledge owned by the company so that the knowledge it has can increase the creation of company innovation it provides a competitive advantage for the company. Originality/value –The contribution of this research is that the results of this study can be used as empirical evidence for banking companies of the importance of the role of IC, innovation, and KM in improving company performance by constantly creating the company's competitive advantage.

Purpose – The present study aims to analyze personal characteristics that potentially affect the belief in co-production leadership and its effect on behavior based on the belief. This study also attempted to determine the impact of the leadership romance role on the relationship between coproduction leadership and the intention to obey the leader. Design/methodology/approach – The research used a survey method with a quantitative approach. Out of 250 distributed questionnaires, only 149 questionnaires met the criteria. Partial Least Square Structural Equation Modelling (PLS-SEM) was used to test the proposed hypotheses. Findings – The result of the study showed that the values of collectivism positively associated with the co-production leadership belief. However, the study also found that the values of individualism had no significant effect on the co-production leadership belief. Surprisingly, the result also showed that the co-production leadership belief positively affected the leader's intention to obey. Research limitations/implications – This study addressed political parties as the object of the study, so thoroughness in generalizing the result of the study to other objects is needed. The study's design is cross-sectional, which limits the researcher's in-depth analysis of workplace violence phenomena since the data being studied is only based on one period of time. Lastly, the data for analysis were limited to the respondents’ responses to statements in the questionnaire. More information could be obtained by conducting an in-depth interview with the respondents. Practical implications – The result of this study indicated that the romance of leadership moderates the relationship between the co-production leadership and the intention to obey the leader. This study opens new avenues for research on organizational cynicism and carries implications for theory and practice. Originality/value – This study attempts to answer the question about whether each individual with different characteristics (high values on individualism-collectivism) possess a different belief related to followership role orientation (i.e. co-production leadership). The study also examines whether this belief determines followers' behavior on leadership process.

The purpose of this research is to examine the effect of SRI index on abnormal return of added to and deleted stocks of two countries, Indonesia (SRI-KEHATI) and Malaysia (FTSE4GBM). The effect was examined using CAAR of the stock around index announcement. This research was conducted using event study methodology. The samples used in this research are all the stocks that were added to and deleted from SRI-KEHATI index on 2009-2018 announcements and FTSE4GBM index on 2014-2018 announcements. The result of hypothesis test shows that SRI index announcement has negative significant effect to the added stocks to SRI-KEHATI’s CAAR before announcement, after announcement and cumulative periods, to added stocks to FTSE4GBM’s before announcement and cumulative periods, and to deleted stocks from FTSE4GBM’s after announcement and cumulative periods. SRI index announcements has positive significant effect to the deleted stocks from SRI-KEHATI’s CAAR before announcement. Information on SRI index announcements has effects to the decisions made by investors. Indonesian investors reacted negatively toward added stocks but not choosing deleted stock either after announcements. Malaysian investors reacted negatively toward both added and deleted stocks, added stocks are perceived better even if positive CAAR are insignificant after announcements.

This study aims to determine and analyze the application of financial report and taxation training for Micro, Small, and Medium Enterprises (MSMEs) as well as any constraints faced ahead. This study observed 25 MSMEs in Special Region of Yogyakarta using a convenience sampling method. The data used are primary data obtained through interviews and focus group discussions. This research used qualitative analysis techniques. The result shows that MSMEs did not keep records because it was difficult and inconvenient. It also found that MSMEs have a tax ID number (NPWP) but did not pay and report their taxes. Tax is perceived as an expense which results in a reduced profit. However, financial reports and knowledge of taxation are required when applying for bank loans and obtaining government incentive funds. With training in the preparation of financial and tax reports, MSMEs are aware of the importance of financial and tax reports. Financial reports, NPWP, and tax return (SPT) filling are factors that can improve their business performance.

The purpose of this study was to examine the influence of demographic factors such as gender, age, education, occupation, income, and investment experience on investor behavior bias such as overconfidence bias, disposition effects, herding bias, and mental accounting. This type of research was causal research with a quantitative approach, and the analytical method used was the analysis of SEM (structural equation modeling). This research was conducted by distributing questionnaires to investors listed on the Indonesia Stock Exchange with a minimum age of 17 years. The results showed that overconfidence bias was influenced by investment experience while disposition effect was influenced by age, income level, and investment experience. Herding bias was influenced by age and occupation while mental accounting was influenced by income level.

Knowledge sharing is still becoming a concern for many researchers because of the various positive impacts encountered. However, many individuals are still hesitant to do so, especially in a competitive environment where 'knowledge is power'. Knowledge sharing is often conducted only for the purpose of self-imaging and mutual benefits. Various studies that try to explore the antecedent variable of knowledge sharing behavior rarely use an Islamic motivational perspective. Hence, this article offers a new concept of Islamic excellence achievement spirit which is expected to be a cornerstone to improve knowledge sharing behavior. This new concept is the result of synthesis from the need for achievement theory, social capital theory, and Islamic values. The 291 sharia insurance employees in Indonesia were used as respondents of this study. Respondents obtained by using snowball sampling combined with purposive sampling. Regression analysis is used to test the empirical research model. The results show that Islamic excellence achievement spirit is proven to be able to increase knowledge sharing behavior that has an impact on increasing adaptive selling capability.

The Corona Virus Pandemic forces most organizations to implement systems and policies that are adjusted to government regulations and appeals, including work from home, including at a research institute in private universitypies in Indonesia. For the systems and policies to be implemented effectively, the leadership makes adjustments, especially in managing communications. Communication management is an important point during this transitional period because it has an impact on the coordination and results of work. Ineffective communication causes the institution's performance to be less than optimal. The purpose of this research is to describe the practice of communication management and coordination carried out by the leadership of an institution at a private university in Jakarta. The research method chosen was a case study approach, 11 informants were determined by purposive and snowball sampling. The results of this research show that the communication and coordination carried out by the leadership of the institution is not optimal, besides that it is limited to taking the initiative in confirming and providing a response, resulting in delays in completing their work. The fact in the field of leadership has not adjusted the style of communication and coordination during the new normal. Comprehensive communication and coordination skills need serious attention because these abilities have an impact on institutions in building a culture of synergy.

Although the COVID-19 pandemic has gradually improved, people's activities have not recovered to normal due to various conditions. This period is a transition period known as the "New Normal". Besides its impact on peo-ple's health, COVID-19 also affects other aspects, including the economy, education, and law. The economic im-pact highly touches low-medium class people including SMEs as the business activities which need to be halted due to PSBB (Large-Scale Social Restriction). Triple Helix is a SMEs' development model that links Science (S), Government (G), and Business (B). This article aims to examine whether Triple Helix with SGB Balanced model is possibly utilized to revive the Hijab SMEs business activity. This study is descriptive-qualitative research and analyzed using the Miles and Hubberman techniques. Data were obtained through online questionnaires and in-terviews from hijab craftsmen associating with two SMEs. The results show that respondents have successfully adapted to the New Normal and resumed their business activity by implementing technology and information giv-en by the S (science) agent and the G (government) agent’s assistance. Therefore, it indicates that implementing Triple Helix provably revives the Hijab SMEs business activities.

The Community of Inquiry (CoI) framework provides a solid guideline for researchers to investigate a quality of online learning. However, there are still very limited studies that explore the pattern of relationships between CoI framework and accounting students’ satisfaction in online learning. In the context of online learning, self-efficacy plays a role to determine the level of students’ confidence to get success in the learning process. Students with a high level of self-efficacy will not perceive a difficult task as an obstacle to be avoided, but rather as a challenge to develop abilities. This research aims to explore the relationship between the CoI framework and accounting students’ satisfaction through online learning self-efficacy. Self-administered survey was conducted to 437 accounting students. Hypothesis was tested using SEM-PLS. Results showed that CoI framework were good predictors of accounting students’ satisfaction. Different from most studies, this research found that students were more influenced by social presence instead of teaching presence. Higher educational institutions needed to focus on how to improve social presence in the online learning environment. In addition, higher educational institutions needed to manage students' online learning self-efficacy instead of technology self-efficacy.

Purpose: The specific purpose of this research can be developed more specifically to identify the influence of audit quality, audit committee, and media exposure on Corporate Social Responsibility. Corporate Social Responsibility is a social responsibility that is beneficial for the company itself, the local community as well as the community in general. Corporate Social Responsibility is basically a form of obligation and commitment of the company to pay attention to the interests of stakeholders for the sake of sustainable economic development in improving the quality of life. Design/methodology/approach: This research used secondary data in the form of annual report of basic and chemical industry manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019, with data sources accessed from www.idx.co.id. The sample withdrawal in this research used Purposive Sampling method which is a technique of determining samples with certain considerations, samples used as many as 120 samples. The analysis method used multiple linear analysis and t-test hypothesis. Findings: The results showed that Audit Quality, Audit Committee, and Media Exposure had a partial positive effect on Corporate Social Responsibility. CSR is a form of commitment to business activities to act ethically, contribute to economic development, and improve the quality of life of workers and communities. Research limitations/implications: The implications of research results, the higher the audit quality, the larger the number of audit committees and the higher the intensity of using the website in media exposure at the company, the greater the company in CSR disclosure. Practical implications: Practical implications for investors, that the integrity of financial statements can be trusted by investors as investment decision making, while for companies/management, will get a positive value from the public regarding broad CSR disclosures. Originality/value: This research is different from the previous research on the object of research and the most recent observation throughout the year. Thus, it can add the latest CSR research references by the development of CSR.

Purpose: Increasing Profitability is necessary for a business so that business activities can still exist. Many previous studies have examined this matter. However, none have used credit quality as a moderating variable. This study aims to determine whether credit quality can be moderated to increase profitability. Methodology: The population used is Conventional Commercial Bank Companies listed on the Indonesia Stock Exchange. The sample of this research is 80 conventional commercial bank companies listed on the Indonesia Stock Exchange. The sampling technique uses purposive sampling—data analysis using Partial Least Square with Smart PLS 3.0 software. Finding: The result found a relationship between Capital Adequacy Level, Credit Distribution, Credit Quality, and Profitability. It showed that the level of capital adequacy has a positive effect on profitability. Credit quality cannot moderate the relationship between capital adequacy and lending to profitability. Research limitation/Implication: This research was only conducted on conventional banks listed on the Indonesian stock exchange. The variables studied are only limited to financial factors Practical Implication: The management will understand that the strategy to increase profitability does not require credit quality support through the research results. The use of moderating variables is expected to provide a new model for increasing profitability Originality: In increasing profitability, the researcher offers a new model by using credit quality as a moderating variable. Keywords: Capital Adequacy Level, Credit Distribution, Profitability, Credit Quality.

Purpose: This study aims to analyze and identify determinants of working capital of manufacturing firms listed on Indonesia and the Philippines Stock Exchanges. This study focuses on working capital because firms with inadequate working capital may experience operational difficulties and lead to financial distress. Thereby, firms must have adequate working capital. Design/Methodology/Approach: The study employed panel data, with the final sample for Indonesia was 630 years of observation, while for the Philippines, the sample used was 210 years of observation. The sample of the study was manufacturing firms listed on Indonesia and the Philippines Stock Exchanges. Findings: The study results in the Indonesian sample show that profitability and growth opportunities have a significant positive effect on working capital. Asset tangibility, firm age, and leverage have a significant negative effect on working capital. While operating cash flow and firm size have no effect on working capital. In comparison, the results in the Philippines sample show that profitability has a significant positive effect on working capital. Asset tangibility and leverage have a significant negative effect on working capital. While operating cash flow, growth opportunities, age, and firm size have no effect on working capital. Research Limitations: This study has limitations, namely observations done only on manufacturing firms listed on Indonesia and the Philippines Stock Exchanges. Further research can use a sample with broader coverage in the service sector and expand variables that might affect working capital requirements, especially in the Covid-19 pandemic. Practical Implications: For a firm’s decision-makers, this present study can be used as a reference in making decisions related to working capital management. Bad decision-making in determining the amount of working capital may lead to high capital costs and financial distress. Originality/Value: What factors affect the amount of working capital is an attractive topic for many researchers today. Poor working capital management will result in a firm not being able to meet its maturing obligations and may lead to financial distress. The use of samples in developing countries, namely Indonesia and the Philippines, that is relatively similar, making this present study unique. By using samples in developing countries, this study can investigate differences in results between developing countries.

Purpose: The purpose of this research is to identify and manage risks in the procurement of goods and services at PT. Pertamina EP Asset 4. The procurement process is an important thing that might affect the business processes of a company, therefore risk management is required to avoid obstacles and problems in a company. Design/methodology/approach: This study uses House of Risk method, where the risks are identified through mapping the procurement process of goods and services. Employing a descriptive approach with mixture of qualitative and quantitative, through questionnaires and interviews as well as data processing from the HOR method using Microsoft excel. Findings: The findings in this study contain mitigation action strategies sorted by implementation where appropriate to the needs and resources of the company so that the identified risks can be prevented as much as possible. Research Limitation/implication: in this study, the method used ignores the dependency between risk events in fact dependency can occur. It is expected that in the study of the continued can be taken into account. Practical Implication: Risk is inevitable but can be minimized, identifying risks with risk management is periodically needed to initiate changes in procurement that can pose other risks. Originality/Value: In this study identified several mitigation recommendations that are sorted from the difficulty level of implications so that companies can reduce the incidence of risks in procurement by providing a new outlook in accordance with the characteristics of risk.

Purpose: This research aimed to observe the development of SMEs problems that related with financial knowledge. The importance of educating SMEs in a systematic, integrated and sustainable manner regarding financial literacy is expected to be able to build a strong business foundation which is very much needed. Increasing financial literacy is expected to contribute to financial system stability, reduce vulnerabilities in the financial system and make effective decisions on financial resources. Design/methodology/approach: The data were collected through self-administered questionnaire. There were 14 items used to edu finance and financial literature . The research design used in this research is quantitative research because it uses data in the form of numbers in descriptive statistical analysis. The results of these calculations will then be compared with the criteria for the level of financial literacy according to Chen and Volpe Findings: The results of this study indicate that based on the five variables that use the financial literacy level of SMEs, women are in the low category. Therefore, an appropriate model is needed to increase financial literacy knowledge in creative industry SMEs in Sidoarjo District, by prioritizing the importance of planning and evaluation that produces feedback for improving financial literacy. Research limitation/implications: The data were collected from MSME creative industry sector in Sidoarjo District. It is limited in that it may not have captured the reflections of MSME creative industry sector in Indonesia that maybe differed from the sample used. Practical implications: The condition of SMEs in the creative industry sector in Sidoarjo District currently still has limitations with various problems. The limitations experienced include financial skills, and financial behavior, limited access to information and technology. Therefore, financial literacy is crucial for SMEs to improve their business performance. Several studies have been conducted to prove that financial literacy contributes to the improvement of MSME performance Originality/value: This research contributed to identifying how respondents need a Systematic, integrated, and sustainable education for SMEs regarding financial literacy is needed to build a strong business foundation.