In line with sustainable development, the goal of this research is to identify the people involved toward the meaning of Batik pattern and the action of regional government in arranging the regulation of “Geblek Renteng” innovation at Kulon Progo, Yogyakarta Special Province. The analysis method used...

This study was conducted in order to determine whether there’s a significant effect of both perceived risk and sales promotion toward consumers’ intention to visit in the fast-food sector during the ongoing COVID-19 Pandemic. This study utilized survey method, whereas a 5-points likert questionnaires...

This paper aimed to investigate that the family ownership affects capital expenditure. This phenomenon can be indicated by firm financing, which is related to the sales and cash flow factors. Family ownership aims to defend the capital aggressiveness as reflected by the capital expenditure activity....

Given the large number of financial and non-reporting information of financial services that are presented today, Integrated Reporting (IR) is seen as a solution to users for decision makings. This research was conducted descriptively in investigating the accounting educators’ perceptions of integrated...

This study aimed to obtain empirical evidence about the effect of accounting irregularities on tax aggressiveness with control variables, namely: leverage and profitability in the period before and after the tax-amnesty, using the data between 2015 and 2017. This study used SPSS version 23 and Smart...

This study aimed to analyze the effects of website design quality and service quality on customer trust, in which customer trust is a determinant of repurchase intention. Meanwhile, website design quality and service quality are also the predictors of repurchase intention through customer trust among...

The selection of strategy for a company is a serious matter and it is going to define whether the company will succeed or fail. For that reason, it is necessary to create a strategic plan that will help a company to fulfill its potential. This paper is a marketing plan for a construction company located...

The present study proposed a new conceptual framework (supply-interface-demand, SID) for analysing a business model. The new conceptual framework analysed the business model from the demand side of the customer to the supply side of the suppliers, and the transaction interface was also analysed. The...

In recent years, due to the trend of environmental protection and the awakening of public awareness, companies need to deal with complex environmental protection issues and challenges. The first thing they face is the prevention of air pollution. When companies face the government air pollution prevention...

The number of Americans adopting pets has increased, as if the pandemic crisis has strengthened the people’s need for pet companionship. As the post-pandemic era is approaching, there are 140,000 Taiwanese participating in Taipei Pet Products Show. It reveals that the markets of pet food, appliances,...

The present study aimed to construct a research framework to investigate the relationships among internal and external factors, learning motivation, and training performance among the property management companies’ employees. The research participants were the employees of property management companies...

Research related to the predictors of expatriate’s adjustment and performance has been conducted extensively, nevertheless, expatriation remains a challenging job. Previous studies illustrated that approximately from 30% to 50% of expatriates are ineffective, or in other word, they are marginally effective....

More full-time basis employees currently are looking into the gig workforce. While the digital platform workers are offered freedom in selecting jobs and flexible working hours, however, digital platform workers Malaysia could not be considered as employees who are entitled for employee benefits. Nevertheless,...

Currently the online food business is growing. Especially during this COVID-19 pandemic, consumers tend to choose online-food-delivery. This research aimed to measure the consumers’ intention to repurchase through online-food-delivery system by using Go-Food or other applications available in Jakarta....

Global epidemic Coronavirus Disease 2019 (COVID-19) has a significant impact on the global economy. The Big Data Analytics (BDA), which helps businesses to obtain useful insights, is seen as a new strategic weapon in industry particularly during this challenging time. This study investigated the influence...

The company’s current value is not only determined by tangible assets. The ability of intangible assets in increasing company value today is very interesting to be studied. Intellectual Capital is an intangible asset in the form of knowledge, talents, skills, information, networking that can be managed...

This study aimed to obtain empirical evidence regarding the effect of self assessment, tax knowledge, moral responsibility, tax sanctions, and service quality on tax compliance in fulfilling the tax obligations. The data in this study was primary data obtained from the respondents’ answers through research...

The outbreak of Covid-19 pandemics has affected various aspects of human life and forced many businesses to close. The majority of SMEs in Indonesia endeavor to keep operating their business. Meanwhile, large-scale quarantines, restriction, and social distancing measures have been devastating several...

This study was commenced to understand the effect of brand image, website quality, and trust on loyalty in the Consumer-to-Consumer (C2C) E-Commerce business in Indonesia. This study used a survey method with the questionnaire as an instrument to gather the data required. As many as 350 respondents participated...

Smartphone industry is quite an interesting industry, as a result of the competition that has become intense. The smartphone producer must build customer loyalty to win the market, as they use Consumer-Brand Engagement (CBE) to maintain and strengthen their market shares. The purpose of this research...

Audit report lag is an indication that there is a problem in the financial statement. This study aimed to reveal some factors that can influence the audit report lag among non-financial companies listed in the Indonesia Stock Exchange (IDX). These factors include company size, company profit, solvency,...

This study examines the effect of Earnings Management, Audit Quality, Audit Tenure, Firm Size, Leverage, Liquidity, Inventories, Losses, and Profitability on Qualified Opinion among manufacturing companies in Indonesia. This research used 102 manufactured companies listed in Indonesia Stock Exchange...

Since tax is our country’s main source of financing, in Indonesia we conduct the calculation, payment, and reporting of the tax by using the self-assessment method. We know that this will be the opportunity for some companies to not report the tax they owe correctly and honestly. The fundamental purpose...

This research explored the distinction in perception toward the activities of managing quality and achieving performance among small-scale herbal enterprises in the suburbs of Jakarta. Based on prior literatures, the model of quality is constructed by five dimensions, while the performance is elaborated...

This paper examines the investment performance of private pension funds in Hong Kong, South Korea, Malaysia, Singapore, and Thailand, segregated by fund universe: Growth (equity), Moderate (balanced), and Conservative (bond) Fund. The adoption of hybrid model is a new attempt and all the three main categories...

MSMEs have a sufficiently large role and become the strength of the Indonesian economy. However, MSMEs often experience obstacles in competitiveness, especially in facing global competition, including the access to capital, information and technology, organization and management, as well as to business...

This research aimed to acquire an empirical evidence regarding the effect of growth, financial leverage, fixed-asset turnover, profitability, firm size, firm age, audit quality, board independence, and managerial ownership as independent variables, on earnings management as a dependent variable. This...

This study aimed to determine the influence of overconfidence, herding effect, and self-monitoring on investment decision making during the Covid-19 pandemic. The research sample consist of 255 individuals who have already earned the income and experienced the Covid-19 pandemic located in Indonesia....

The purpose of this research was to analyze the factors that influence firm value. The independent variables are liquidity, profitability, size, activity, managerial ownership, institutional ownership, company growth and capital structure. The samples used in this research came from all non-financial...

This study aimed to determine the predictive ability of brand salience, brand association, brand quality, and brand value on brand loyalty among the tourists to visit Mount Bromo destination in East Java, Indonesia. The data in this study was collected using a survey to 100 respondents who had visited...

During the COVID-19 pandemic, consumers experience emotions of fear and anxiety. Consumers’ emotions have an impact on consumer behavior so that grouping consumers during this pandemic will be useful for determining marketing strategies and tactics that are suitable with them. This study aimed to make...

The purpose of this study is to empirically examine the influence of market, size, and value factors in the Fama and French Three Factor Model (FF3FM) on stock return of LQ45 companies from 2014 to 2018. The population of this study are all the LQ45 companies listed in the Indonesia Stock Exchange (IDX)....

This paper examines the effects of sector-specific factors, macroeconomic factors, and monetary policy factors on business dynamic of Malaysian financial services industry. The study employed the whole public-listed financial services industry in Malaysia consisting of 10 public-listed banks, 9 insurance...

This study aimed to address the varying effects of FinTech growth across six ASEAN countries as the result of geographical heterogeneity of the FinTech start-ups. We examined both the supply and demand drivers to the growth of the FinTech start-ups on the stock returns of 70 incumbent banks across six...

Patient satisfaction is the main thing that must be fulfilled in conducting treatment at the hospital. Factors that affect the level of patient satisfaction include the availability of adequate infrastructure, facilities, and information technology, including the availability of space and supporting...

With the increased importance of SMEs, especially in the Asia Pacific region, the demand for research on these topics continues to rise. The focus of this study is on the motivations of the founders behind their decisions for a growing business in an emerging Asian market, Vietnam. The findings of this...

This study aimed to obtain the empirical evidence about the effect of Good Corporate Governance (GCG) on financial performance with Net Working-Capital Turnover as a mediating variable among family-owned manufacturing companies listed in Indonesia Stock Exchange in the period of 2016 - 2018. This study...

The world economic is going through unpredictability and local reactions are not precluded. The growing demands of third-party logistics (3PL) users and the appearance of increased 3PL have generated aggressive conflict in the 3PL industry to engage with the user firms. This is essential for 3PL to assess...

This study tries to explore the determinants of Wardah cosmetics brand loyalty in Jabodetabek Indonesia. The independent variable is product quality, service quality, promotion and customer satisfaction. A sample of 100 respondents in Jabodetabek area & the sampling technique is convenience sampling...

The purpose of this research was to empirically examine the influence of capital structure measured by Total-Debt-Ratio (TDR) toward firm performance measured by Tobin’s-Q, with financing decision measured by Retention-Ratio (RR) as a mediating variable. This study used the secondary data obtained from...

The purpose of this study was to examine the influence of tax planning, as measured by the use of tax saving, consisting of permanent differences, temporary differences, foreign tax-rates differentials, and tax losses on tax disclosures. The sample in this study was 21 consumer good manufacturing companies...

This research discusses about organizational culture, organizational climate and motivation on employee performance in an event management company. The purpose of this research was to examine the influence of organizational culture and organizational climate through motivation on employee performance....

The pandemic Covid-19 has made the Indonesian economy fall into recession in 2020. This paper, by using the National Social-Economic Survey (SUSENAS) 2014 and 2018 published by the Central Bureau of Statistics, aimed at examining the potential economic effects of the Covid-19 on the expenditure to the...

The objective of this study was to examine the influence of spirituality in the workplace against turnover intention mediated by employee engagement among the employees in WOM Finance Jakarta. As many as 214 employees of the head office of WOM Finance Jakarta were involved in this study. The data was...

IFRS 16 was issued to overcome the criticism of IAS 17, especially regarding the fact that many lease transactions on lessee are not included in the statement of financial position (off-balance-sheet), making it difficult for users to get an accurate view of the assets and liabilities of the leasing...

The purpose of this study was to analyze the effect of intellectual capital represented by the capital coefficient, human capital, structural capital, and competitive advantage toward stock market prices. The research subject is the mining industry in Indonesia. The unit of analysis is the mining sector...

The purpose of this study was to examine and analyze the influence of financial knowledge and income on the behavior of financial management with the locus of control as an intervening variable. The sampling method used in this study is non-probability sampling, which is purposive sampling. Data was...

This study aimed to determine empirically whether the retail-mix in small-retail businesses, that includes physical facilities, merchandising, pricing, promotion, services, and organization / personnel has an effect on the performance of small retail businesses and their competitive advantage. The sampling...

This paper aimed to deepen our understanding of the effect of the mobile-communication-technology usefulness, authenticity, historical nostalgia, and attitudes of Millennials towards food vlogger online reviews, in the context of purchase decisions involving local street food. YouTube has become the...

Kedungsepur economic-growth as a whole continues to increase. The average economic-growth of Kedungsepur from 2011 to 2018 was 5.58%, higher than that of Central Java. The difference in economic growth of each region in Kedungsepur indicates a disparity in income. However, as the area which is expected...

This study aimed to see whether there is an effect of taxpayer awareness, ease-of-use of technology and tax-compliance costs on tax compliance, namely by increasing the contribution to voluntary tax-compliance for people with high tax-attitude. The samples taken in this study were 99 individual taxpayers...

The difficult time caused by the Covid-19 pandemic outbreak proves that SMEs can survive even with serious problems that directly impact them. This research is a qualitative descriptive study by conducting interviews to 30 respondents of seafood-processing entrepreneurs in the city of Pekalongan. The...

The very rapid development of Miniso outlets in Indonesia and the increasing number of consumers, as marked by the increasing sales value, are the competitive values that need to be investigated further regarding what factors that can cause this phenomenon to occur. Besides, since the appearance of Miniso...

This study aimed to obtain empirical evidence on how firm value is influenced by intellectual capital in addition to financial performance with CSR reports as a mediating variable in the banking industry. Based on the path-analysis performed among the banks operating in Indonesia during 2016-2018, the...

The Corona virus (COVID-19) is still a pandemic in many countries around the world. This pandemic has directly or indirectly changed various aspects of people’s lives. This research focused on identifying the values and behavior of young people during the Covid-19 pandemic in Indonesia. This research...

Due to burgeoning populations, income growth, employment, and urbanization trends, food security had become a global concern. Entomophagy is a process of consuming edible insects that had been chosen as an alternative food source to solve the issues of food security. This study aimed to examine the effect...

This study aimed to reveal whether Corporate Social Responsibility (CSR) and marketing ethics have certain roles in the reputation of Fast-Moving Consumer Goods (FMCG) Company during the Covid-19 pandemic. This study used survey method by collecting data through questionnaire. The respondents in this...

In 2020, the State Polytechnic of Batam gained the third opportunity for the Community-Service program scheme of the Ministry of Research and Technology in the Entrepreneurship Development Program (EDP). The aim of this program was to create independent entrepreneurs based on technopreneurs. This program...

The ongoing Covid-19 pandemic has caused many companies that cannot adapt to have difficulty in running their business. Banking as a financial intermediary institution has no exception to be affected by this pandemic. When the number of non-performing loan increases and credit distribution decreases,...

The number of millennial investors in the Indonesia Stock Exchange (IDX) has increased significantly in the last three years. This phenomenon shows the existence of investment intention among the millennial generations, which is interesting because since the monetary crisis of 1998, there is such a trauma...

Many studies have pointed out that psychological contracts are significantly associated with improving job satisfaction, performance, and willingness to stay. Meanwhile, scholars have found that psychological contracts are affected by different personality traits, such as locus of control. In addition,...

Information and Communication Technology (ICT) provides a new perspective on the development of economic transactions in digital era. Economic transactions are becoming more efficient, faster, and cheaper [1]. The use of ICT and the internet encourages online transactions to be more accountable than...

This research aimed to obtain an empirical evidence about the effectiveness of fraud triangle in explaining the tendency of financial shenanigans. To achieve these objectives, this research examined the factors that influenced financial shenanigans consisting of 5 independent variables; three variables...

This study aimed to reveal the effect of Audit Committee size, Independent Commissioner size, and Shareholder Equity Ratio on Financial Distress Avoidance. In this study, Audit Committee size, Independent Commissioner size, Shareholder Equity (SHE) Ratio, and Financial Distress were measured by using...

This research aimed to get an overview of the impact of the implementation of Indonesian Financial Accounting Standards (IFAS or PSAK in Indonesian) 72 which has been effective since January 1st, 2020 on financial performance and stock performance, especially among listed companies in the property and...

The performance of BPSDMPK (Badan Pengembangan Sumber Daya Manusia - Pendidikan dan Kebudayaan - Human Resource Development and Education Quality Assurance Agency) and PMP (Penjaminan Mutu Pendidikan - Quality Assurance in Education) of Indonesia Ministry of Education and Culture in 2017 showed that...

This study aimed to determine whether the risk-based capital, return-on-investment, the ratio of claim and premium-growth affect the increase in premium income among insurance companies listed in the Indonesia Stock Exchange (IDX) during 2013-2017. This study has a sample size of 10 mining companies...

Food is the backbone of many traditions. Food combined together with culture are inter-related, mapping identities, origins, and what is experienced by society at any given moment. The culture of Cirebon as a coastal-city environment deserves to have the food that has a peculiarity of the beach, such...

This study was directed to identify the extent of the students’ perceptions toward the formation of social entrepreneurship in rural communities. This study was conducted to deal with social problems, namely the low income of the people and unemployment. The research method used was descriptive narrative...

This study was conducted in order to determine the role of Brand Image in affecting Customer Loyalty in the Indonesian smartphone sector, both directly and indirectly through the existence of Trust as an intervening variable. A Quantitative-Survey method was utilized in this study, in which, questionnaires...

Bamboo can serve as a mean to achieve the UN framed Sustainable Development Goals (SDG) and spur sustainable development. It belongs to the grass family Poaceae (Gramineae) and becomes a significant part of forest ecology. The main objective of this research is to explore the bamboo sector in India by...

The purpose of this research was to examine the effect of total quality management and entrepreneurial orientation toward organizational performance with the mediating effect of innovation among Crude Palm Oil (CPO) producing companies located in East Barito and West Kotawaringin districts, Kalimantan...

The marketing problem is a challenge faced by Small and Medium Enterprises (SMEs) during the Covid-19 pandemic. The results of several studies show that one of the essential steps to maintain business during a pandemic is to bind customers to keep making purchases, not switching to other products. Therefore,...

The growth of Food and Beverage (F&B) SMEs continues to increase along with the interest of Indonesian people in enjoying the ready-to-eat food. SMEs in this field must possess entrepreneurial alertness to seek, realize and recognize opportunities, also known as entrepreneurial opportunity recognition....

This research offers an insight into the main challenges and adverse effects of the restructuring of the primary health-sector in Indonesia. The Authors also set-up a universal-term of Healthcare and Social Security Agency called “Badan Penyelenggara Jaminan Sosial (BPJS) Kesehatan” in Indonesian. This...

This research aimed to analyze the mediating effect of Enterprise Risk Management (ERM) in the effects of managerial ownership, profitability, leverage, and firm size toward firm value. The results indicate that managerial ownership, profitability, and firm size significantly and positively affect firm...

The purpose of this study was to determine the role of Financial Behavior, Financial Attitude, Financial Strain, and Risk Tolerance in explaining Financial Satisfaction among female workers. The sample used in this study are women who work in Jakarta and have a minimum education level of bachelor degree...

Not all brands are able to cater to the entire market. While companies have the resources to market their brands across market segments, many marketers choose not to do so. This will not only weaken the marketer’s message of the brand, but will also prevent the marketer from building a strong relationship...

Job satisfaction may be determined by the effects of transactional leadership style and employees’ motivation. The study aimed to reveal the variables that are related to employees’ job satisfaction at PT. ABM Investama, in South Jakarta, Indonesia. This research used an explanatory method, associative,...

This study aimed to identify green entrepreneurship among the younger generations, especially the students, with their activities in helping improve the economy while still trying to preserve the surrounding environment. This study used a deductive approach that collects data in a cross-sectional manner...

This study aimed to investigate the relationship between motivational factors and the tendency to carry out sustainable entrepreneurship in Small and Medium Enterprises (SMEs). We proposed that there is an effect of sustainable attitude, social norms, and perceived desirability on sustainable entrepreneurship....

This is a continuation of previous research conducted by the same researchers. However, apart from including subjects from Malaysia, the antecedent variables are different. All variables were measured using a Likert-scale with the scores ranging from 1 to 10. The convergent and discriminant validity,...

Insurance industry is one of the essential sectors that are considered vital in this globalization era. Although this industry in Indonesia is experiencing growth, there is a problem that has not been solved, which is specifically about the low retention-rate of insurance agents. Therefore, the purpose...

The launch of the Traveloka PayLater Card in September 2019 by Traveloka in collaboration with Bank Rakyat Indonesia (BRI) was one of the efforts to improve the digital payment services. PayLater Card’s emergence was expected to increase the number of members to reach 5 million by 2025, considering that...