Explore publications.

This study aims to analyze S.C.O.R.R.E. (stimulus, capability, opportunity, capability, cooperation, and ego) as the cause of financial statement fraud. The study was conducted on B.U.M.N. companies in Indonesia as a population with published financial statement analysis units with a total of 122 as samples obtained by purposive sampling technique after being selected for the period 2014-2018 (five years). The Binary Logistics regression technique is used in analyzing data with the dependent variable using a nominal scale (0-1) as a measurement of financial statement fraud. The study concludes that not all measurement dimensions are predicted to affect the occurrence of fraud in financial statements, while measurements using other dimensions prove a significant influence on the event of financial statement manipulation. The study results provide a reference to the potential for preventing financial statement fraud by identifying several measurement dimensions that can trigger financial statement fraud. Research using Binary Logistics regression would be better confirmed through observation, either by interview or primary data that supports and predicts the results of the analysis that was not carried out in this study, so the conclusions obtained have not fully concluded the existing phenomena.

The purpose of this study is to explain and analyze the effect of the e-servicescape dimension on perceived value and loyalty to e-commerce sites in Indonesia. The sampling technique used a non-probability sampling technique with a sample of 195 respondents who had shopped at e-commerce more than three times. Data collection is done by spreading the distribution through WhatsApp, Instagram, and Facebook. The research variables consist of aesthetic appeal, layout & functionality, and financial security as independent variables, perceived value as a mediator, and attitude and behavior loyalty variables as dependent variables. The study used AMOS 24 to analyze the data. The results of the study show that the three independent variables are only layout & functionality that have a positive and significant effect on consumers' perceived value perceptions, while the variables of aesthetic appeal and financial security harm perceived value. Furthermore, the perceived value variable has a positive and significant effect on attitude and behavior loyalty as well as attitude loyalty has a significant positive effect on behavioral loyalty. The implication of this research is to add literature and insight for e-commerce players in Indonesia to increase the aesthetic appeal of online stores and financial security so that consumers are loyal in attitude and behavior and that practices that can harm consumers and negatively impact e-commerce players do not occur. Research needs to do further research on the same object but with different results or different objects, such as electronic products or e-commerce bills.

This study aims to examine and analyze the influence of green creativity and environmental commitment on business performance by considering the mediating influence of circular economy implementation in batik craft small and medium industries in Sleman Regency. This study is carried out using a quantitative method, with several samples of 120 respondents, the owner or manager of the natural dye batik crafts enterprise in Sleman Regency. The sampling technique is using a non-probability sampling technique. The data is collected by distributing questionnaires electronically. The research variables used in this study are green creativity and environmental commitment as the exogenous variable, business performance as the endogenous variable, and circular economy implementation as mediating variable. The data analysis is carried out using Partial Least Square (PLS) with the software of SmartPLS 3.0. The results of this study show that: (1) Green creativity has a significant favorable influence on the business performance of batik craft SMEs in Sleman Regency; (2) Environmental commitment has a significant positive influence on circular economy implementation; (3) Circular economy implementation has a significant positive influence on business performance, and (4) Circular economy implementation is not proven as mediating variable in the relationship of environmental commitment and business performance in batik craft SMEs in Sleman Regency. This study provides suggestions for batik owners to increase the creation of product samples for customers by utilizing virtual services to reduce the exploitation of natural resources. Further research is required at different times since this study is carried out during the Covid-19 pandemic.

The objective of this study is to examine and analyze the influence of human resource (HR) practices in Islamic perspective on service performance. This study is carried out on Sharia Savings and Loans Cooperatives of Tamzis Bina Utama (TAMZIS) in the DIY Provinces, Indonesia. The data analysis is carried out using quantitative method with Structural Equation Modeling (SEM), and processed with SmartPLS software. The findings in this study indicate that there is a positive and significant relationship in: (1) Recruitment and selection in Islamic perspective on service performance; (2) Training and development in Islamic perspective on service performance; (3) Performance appraisal in Islamic perspective in on service performance; (4) Recruitment and selection in Islamic perspective on service performance moderated by Islamic principles; (5) Training and development in Islamic perspective on service performance moderated by Islamic principles. The findings also indicate that there is a negative and insignificant influence between performance appraisal in Islamic perspective on service performance moderated by Islamic principles in employees of Sharia Savings and Loans Cooperatives of Tamzis Bina Utama in the DIY Provinces, Indonesia.

This study aims to examine and understand the influence of psychological capital on employee turnover intention through the mediating role of organizational commitment and work-life balance on Generation Z and millennial employees in Bandung, West Java. The data used in this study are primary and secondary data obtained from the employees of the companies and the company data. This study uses the census method as a sampling technique, with a number of samples of 100 respondents. The data is collected by distributing questionnaires and carrying out observations in the company. The data is further processed using Structural Equation Modeling with the Partial Least Square method. The results of this study indicate that psychological capital has a significant influence on employee turnover intention, organizational commitment, and work-life balance. Furthermore, organizational commitment and work-life balance are found to have a direct negative influence on turnover intention. Both of these variables also act as mediators in the relationship between psychological capital and turnover intention.

Company performance is one measure for companies in order to create surplus value by producing a product or service to gain business profits. One of the factors that affect the performance of the company is the performance factor of its employees. Employee performance can be influenced by servant leadership style. Servant leadership prioritizes followers and prioritizes service to subordinates in a work relationship so that it will have an impact on the emergence of job involvement and employee loyalty to the company which will then affect the enhancement and improvement of employee performance. This study was conducted to determine the role of the job investment variable and employee loyalty variable as mediating variables in the effect of servant leadership on employee performance. This research was conducted using a saturated sample involving 182 employees who were respondents from a plastic manufacturing company packaging for Bottled Drinking Water (AMDK). The results of data processing with the SmartPLS 3.3.3 application resulted in the conclusion that servant leadership has a positive and significant effect on job involvement. Servant leadership has a positive but not significant effect on employee loyalty. Job involvement has a positive and significant effect on employee performance. Employee loyalty has a positive and significant effect on employee performance. Job involvement has a positive and significant effect on employee loyalty. Servant leadership has a positive and significant effect on employee performance through job involvement. Servant leadership has a positive but not significant effect on employee performance through employee loyalty. Servant leadership has a positive and significant effect on employee performance through job involvement and employee loyalty.

Quality is a factor to increase the competitiveness of a product. By increasing quality, the production costs will be reduced, thus it will eventually reduce waste. The failure of a product can be caused by the availability of raw materials, machines, equipment, human resources, and environmental factors during the production process. Quality control is a method used to keep the product needed by the market to be within controlled limits. This study aims to determine the quality of Tempe SS products at the Sirajussa’adah Islamic Boarding School in Limo Depok. It is carried out to see whether the quality is still within control limits or not by using the Six Sigma method with several stages of DMAIC (Define, Measure, Analyze, Improve and Control) implementation. In this research, calculations are carried out using the checksheet, flow chart, histogram, Pareto Hart, control, scatter diagram and fishbone diagram methods of production. Based on the results, it can be concluded that for 25 times the study, it is obtained the value of the center line (CL) of 0.0036, the value of the upper control limit (UCL) of 0.0050, and the value of the lower control limit (LCL) of 0. It is also found that there are a number of variations in the process that are outside the control limit (out of control) and within the control limit (in control) in the production process of Tempe SS at the Sirajussa Islamic Boarding School in Limo Depok. However, this is still inadequate for the fermentation process infrastructure, equipment for packaging is still manual and environmental factors determine the cause of the number of defective products.  

Studies about the environment are still limited, especially on SME activities whose activities have an impact on the environment. The purpose of this study is to examine and analyze the effect of environmental commitment on circular economy implementation in the small batik industry in Sleman Regency. This study uses quantitative approach with 119 respondents as sample who are owners or managers of the natural dye batik industry in Sleman Regency. The sampling technique uses nonprobability sampling. The data is collected by distributing questionnaires electronically. The research variables are environmental commitment as the independent variable and circular economy implementation as the dependent variable. Researchers use SPSS to analyze the data. The results of the study indicate that environmental commitment has a positive and significant effect on the circular economy implementation in the small batik industry in Sleman Regency. The implication of this study is to enhance the literature and insight for business owners of the batik industry in Sleman Regency to increase the commitment to being responsible to the environment such as to conduct practices that do not damage the environment which will increase the circular economy implementation. Further research needs to examine the impact of the circular economy implementation on business sustainability.

This study aims to examine and analyze the effect of environmental awareness and knowledge on green behavior mediated by employee wellbeing. The research was conducted at the Batik Warna SMEs in the Kebon Indah Community located in Klaten, Central Java, with 118 respondents. Data analysis used the quantitative method of Structural Equation Modeling (SEM) SMART – Partial Least Square (PLS) Software. The results showed that: (i) There is a positive and significant influence between environmental awareness and employee well-being, (ii) There is a positive and significant influence between environmental knowledge and employee well-being, (iii) There is a positive and significant effect between employee wellbeing and employee green behavior, (iv) There is a positive and significant effect between environmental awareness on employee green behavior mediated by employee wellbeing, (v) There is a positive and significant effect on environmental knowledge on employee green behavior mediated by employee wellbeing at Batik Warna Alam SMEs in the Kebon Indah Community, located in Klaten, Central Java.

This study aims to investigate and examine the effect of leadership, reward system development, and self-efficacy on employee work engagement. Around 231 (n = 231) frontline employees of PT TIKI JNE Jakarta, a well-known courier and logistics company participated in this activity. This study found that the path analysis model related to leadership, reward systems, and self-efficacy had a significant effect on the level of employee work engagement. Based on these findings, it can be concluded that every change or variation in employee work engagement is influenced by leadership, reward system, and employee self-efficacy. Thus, the results of this study are expected to provide a positive and significant contribution to the company as a business organization in order to improve company performance in the 4.0 era.

This study aims to analyze the factors that affect tax aggressiveness. These factors are profitability as proxied by Return on Assets, the intensity of fixed assets, leverage, liquidity as proxied by Current Ratio, and inventory intensity. This study uses the audit committee as a moderating variable on the factors that affect tax aggressiveness. The population used manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2016-to 2020. The sample was selected using the purposive sampling method and a selection of 26 companies. Data processing uses panel regression with the Eviews 10 data processing application. The data processing results conclude that partially only Return on Assets affects tax aggressiveness. Fixed asset intensity, leverage, Current Ratio, and inventory intensity do not affect tax aggressiveness. This study also proves that the audit committee is a moderating variable that weakens the impact of Return On Assets, Current Ratio, Tax Intensity, and Leverage on Tax Aggressiveness.

Micro, Small and Medium Enterprises (MSMEs) are economic actors that are more able to stand firmly compared to large companies when an economic crisis occurs. SAK–EMKM is the Financial Accounting Standard for Micro, Small and Medium Enterprises. This study aims to determine the preparedness of MSMEs to implement SAK-EMKM. The qualitative method was used by collecting the data using observation, interview, and direct documentation of the MSME actors as the object of the research. The sampling technique used was the purposive sampling method. The research sample was MSMEs that had been operating for more than one year and were located in Sungai Bangkong Village of Pontianak City. The results of the study show that the MSMEs in Sungai Bangkong Village of Pontianak City was not aware of SAK-EMKM. Their method of accounting recording was not based on the accrual basis, but they have implemented the concept of business entity management and had adequately capable human resources.

Bandung is one of the cities with a high culinary appeal. However, there are several problems found such as a decrease in sales due to the Covid-19, not conducting the market surveys, and tight competition in the culinary industry. One of the concepts that can solve these problems is a human-centered approach called Design Thinking. Hence, it is needed to measure whether the concept is already implemented or not. The result of this measurement can define the further plan to solve the problems stated. Design thinking is the rationale in the process of transforming a creative mindset into an innovation. This study measures the implementation of the Design Thinking concept in the culinary subsector in Bandung which includes five stages, namely: empathize, define, ideation, prototype, and test. The data collection is conducted by distributing questionnaires to 92 dine-in and 92 takeaway culinary businesses. The data gathered is then processed by using the descriptive statistical analysis technique and a two-tailed t-test. The result of the study indicates that the culinary business actors in Bandung city have implemented the Design Thinking concept well, although the empathize and define stages are still included in the bad category. There is also a difference in implementing the Design Thinking concept between dine-in and takeaway culinary businesses. Further study is expected to measure the impact of the Design Thinking concept’s implementation on the culinary businesses’ sales performance.           

In carrying out business, there is one process that can be maximized in business development, which is the marketing aspect. Marketing is a total system of business activities designed to plan, price, promote, and distribute goods and services that satisfy the needs of both current customers and potential customers. This study is carried out on a business that pays attention to the marketing aspect for business development purposes, namely Elina Keramik Bandung. Customers who buy their products cannot be separated from their marketing strategies. The purpose of this study is to analyze the level of influence of the three marketing variables that can be found in Elina Keramik, namely brand image, price, and digital marketing on the level of customer buying decisions of Elina Keramik. The research method used in this study is a quantitative approach with a descriptive method. The sample that was used in this study is 125 respondents who are customers of Elina Keramik. The results obtained in this study are overall price, and digital marketing has a significant influence on buying decisions with a value of 70.6 percent. The variable price has a significant influence on buying decisions with a significant value of 0.43 <0.05. And the variable digital marketing has a significant influence on buying decisions with a significant value of 0.00 <0.05. While the variable brand image that was declared has no influence on buying decisions with a significant value of 0.06> 0.05.

Turnover intention is an employee's desire to move to another agency or stop working on their own volition or voluntarily from the organization where they work for certain reasons. Turnover intention behavior has a negative impact on the smooth operation of the organization, so it is necessary to study the factors that influence it and efforts to prevent it. This study aims to examine the effect of workplace well-being and workplace incivility on turnover intention, as well as to examine the role of job embeddedness in moderating the relationship between the two independent variables with the above dependent on employees of the Ministry of Agriculture vertical agency in Manokwari. This study uses a quantitative approach involving 121 respondents. Data analysis using Partial Least Square (PLS) with the help of SmartPLS 3.0 software. The results showed that; (1) workplace well-being has a negative and significant effect on turnover intention, (2) workplace incivility has a positive and significant effect on turnover intention, (3) job embeddedness significantly plays a role in moderating the relationship between workplace well-being and turnover intention, and (4) Job embeddedness plays a significant role in moderating the relationship between workplace incivility and turnover intention. To prevent turnover intention behavior in employees of the Ministry of Agriculture's vertical agency in Manokwari, it is suggested that the level of job embeddedness should always be maintained and improved for all employees of the Ministry of Agriculture's vertical agency in Manokwari.

The use of a product that is not environmentally friendly has become a crucial issue in preserving the environment. The waste from marketing activities, such as plastic waste, is currently becoming a threat to the environment and the economic sector. Companies must understand this problem and respond to it by providing products or services that can minimize environmental damage. The purpose of this study is to examine the influence of green knowledge, green brand, and willingness to be environmentally friendly toward a green purchase behavior. The object of this study is consumers in Bandung City, Indonesia, who have the experience of purchasing environmentally-friendly products such as eco-bag (shopping bags) as a means to minimize plastic waste. This study uses a quantitative method with explanatory research. The samples are taken from 125 respondents who were collected in three days in different places. The results of this study indicate that there is a quite high influence of green knowledge, green brand, and willingness to be environmentally friendly in explaining consumer purchasing behavior. This study provides the implication that in order to increase the purchase of green products, companies need to educate consumers regarding the benefits of using an environmentally-friendly product and provide a brand image that can support and promote green marketing.

Market anomaly is an occurring phenomenon in the market. Supposedly, an anomaly does not exist in markets that are considered efficient. An anomaly is an aberration in the efficient market theory where existing information does not reflect stock prices; therefore, investors can earn abnormal returns. This study examines how The Day Of The Week Effect and The Month Of The Year Effect affect stock returns on the Indonesian Stock Price Index and the Global Stock Price Index. Samples in this study are daily stock return data and return data on stocks of IHSG, DJIA, SSEC, and N225. The Generalized Autoregressive Conditional Heteroscedasticity (GARCH) model is used to analyze data. The results show that in IHSG and SSEC, there was no The Day Of The Week Effect. The DJIA and N225 were found in The Day of the Week Effect. The Month of the Year Effect was found in IHSG, DJIA, SSEC, and N225.

This study was conducted to find out whether there are differences in the financial performance of the Primary Consumer Goods Sector Companies before and during the Covid-19 outbreak. This study uses a probability sampling technique called the Slovin formula to determine the number of samples, the final result obtained is 72 samples of companies. The research period is one year before Covid-19 (2nd quarter of 2019 to 2nd quarter of 2020) and one year during Covid-19 occurs (2nd quarter of 2021 to 2nd quarter of 2022). Data processing in this study uses SPSS 28 with the Wilcoxon signed-rank test analysis technique. The results in the study state that there are differences for profitability and activity variable, while for liquidity and solvency variables shows that there are no differences before and during Covid-19.

This study aims to analyze and find out the effect of flash sales on purchase decisions moderated by product knowledge. This study is survey research with a questionnaire as the data collection tool. The population in this study is the Shopee marketplace users in Yogyakarta. The data used in this study are primary data obtained from the answers of 190 respondents with a purposive sampling method. The data analysis technique used in this study is Moderated Regression Analysis (MRA). The results of this study conclude that: (i) Flash sale has a positive and significant effect on purchase decision; I(i) Product knowledge is able to moderate the effect of a flash sale on purchase decision and has a positive and significant effect.  

This study aims to examine and analyze the influence of organizational environmental culture on employee performance mediated by Green Human Resources Management (GHRM) practice and job satisfaction. This study uses census sampling with 89 respondents taken from the employees of PT Bank KB Bukopin in Yogyakarta. The data analysis used in this study is Structural Equation Model (SEM) method using Partial Least Square (PLS) with SmartPLS 3.0 software. There are 6 hypotheses tested in this study for each construct and correlation, and the results indicate that all hypotheses are accepted. The results are: (1) Organizational Environmental Culture has a positive influence on GHRM practice in Bank KB Bukopin in Yogyakarta, (2) Organizational Environmental Culture has a positive influence on Job Satisfaction in Bank KB Bukopin in Yogyakarta, (3) GHRM practice has a positive influence on Employee Performance in Bank KB Bukopin in Yogyakarta, (4) Job Satisfaction has a positive influence on Employee Performance in Bank KB Bukopin in Yogyakarta, (5) Organizational Environmental Culture has a positive influence on Employee Performance mediated by GHRM practices, and (6) Organizational Environmental Culture has a positive influence on Employee Performance mediated by Job Satisfaction.