{"title":"Making Water Count: A Systematic Review to Inform the Design of a Household Water-Saving Community Engagement Program","authors":"D. Adhariani","doi":"10.2991/aprish-18.2019.23","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.23","url":null,"abstract":"This paper presents a systematic literature review of water saving in household consumption to inform the design of community engagement programs. Drawing from theoretical perspectives and previous studies on determinants of water saving, this study proposes a design of a community engagement program to empower the community in tackling the issue of water scarcity by considering several factors. The program also inserts the knowledge of calculative behavior applied in the accounting area to support the water efficiency program in household consumption. The role of accounting demonstrates that measurement is important for understanding the patterns of water usage as part of the accountability system to gradually change behavior. Keywords—water saving, water counting, community engagement","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124893061","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"CEO's International Characteristics and Corporate Social Responsibility","authors":"M. Faisal, D. Adhariani, Chaerul D. Djakman","doi":"10.2991/aprish-18.2019.12","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.12","url":null,"abstract":"The high disclosure of corporate social responsibility (CSR) activities in overseas countries, especially in Europe and the United States, was the motivation for this study to obtain empirical evidence on whether CEOs’ international characteristics influence CSR activity disclosure to firms in Indonesia. This study aims to analyze the influence of CEOs who have experience working abroad, CEOs who have educational background abroad, and CEOs who have foreign citizenship on the disclosure of CSR. The sample in this study is 139 companies in the manufacturing industry listed on Indonesia Stock Exchange in 2016. This research analyzes companies’ annual reports by using a content analysis method based on the Global Reporting Initiative (GRI) G4 index. The results of this study indicate that to increase the level of CSR disclosure, companies in Indonesia can consider the international characteristics of the CEO, namely, the CEO’s experience working abroad and the CEO’s educational background abroad, when choosing a CEO because these factors affected CSR disclosure in Indonesia. Notably, foreign citizenship of CEOs did not affect CSR disclosure in Indonesia. Keywords—Corporate social responsibility (CSR), CEO, experience working abroad, educational background abroad, foreign citizenship, GRI G4","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127880505","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Strategy Map Cascading Method for Performance Management Implementation","authors":"D. Prasetyo, Thomas H. Secokusumo","doi":"10.2991/aprish-18.2019.6","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.6","url":null,"abstract":"Thomas Honggo Secokusumo Accounting Master Program Economics and Business Faculty University of Indonesia email: secokusumo@yahoo.com Abstract—The balanced scorecard is commonly used to manage and measure company performance. When implemented, a set of strategies are built to take competitive advantage of competitors and to meet long-term goals. A strategy map lays out the steps needed for a company to execute and manage its strategy. It is important for a company to cascade strategies to all levels of the organization to ensure that everyone understands their roles and responsibilities. The purpose of this research is to evaluate the cascading process of a company’s strategy map process via a case study and to compare it to common Kaplan– Norton methods.","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134198726","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
E. Rinawiyanti, Benny Lianto, Darlin Silvia Fitari
{"title":"How Capable are Small and Medium Enterprises in Conducting Innovation?","authors":"E. Rinawiyanti, Benny Lianto, Darlin Silvia Fitari","doi":"10.2991/aprish-18.2019.15","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.15","url":null,"abstract":"—Several studies have recognized innovation as an essential aspect of improving competitiveness. Prior studies also argued that small-and medium-sized enterprises (SMEs) should increase their innovation and technology to deal with competition. However, just how SMEs are capable of performing innovation still needs to be measured. This study purposes assessing the capability of SMEs to conduct the technological innovation. Technological innovation capability (TIC) is defined as a comprehensive set of characteristics of a company that facilities and supports its technological innovation strategies. The seven TICs in this study consist of learning, R&D, resources allocation, manufacturing, marketing, organization, and strategic planning capabilities. A sample of 62 companies located in Sidoarjo, Indonesia, in particular Wedoro—which is one of the footwear centers in East Java, was purposively selected from footwear SMEs. This study distributed questionnaires to collect the primary data and proceeded to analyze the data using descriptive analysis. The findings demonstrated that the majority of footwear SMEs in Sidoarjo are small businesses. Overall, their TICs are in the medium category, with the highest average strategic planning capability (4.96), with the lowest average being learning capability (1.83). Some solutions are suggested to increase these firms’ TICs.","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133382064","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Driving Mobile Game Engagement: Factors and User Metrics","authors":"Namira Chaldea, R. Lupiyoadi","doi":"10.2991/aprish-18.2019.35","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.35","url":null,"abstract":"This study aims to identify methods to drive engagement with a mobile game by exploring the factors that affect engagement through a literature review and in-depth interviews with experts, and applying Exploratory Factor Analysis. The data are collected from a survey of mobile game players of CV.X, a casual idle clicker game. This study finds our factors of engagement: aesthetics, felt involvement, game mechanics, and endurability. Managers can improve players’ engagement by creating an aesthetic aimed for usability of the game, having customization options, creating a cycle of goals and achievement to keep players interested, and creating mechanics that are interesting but not limited to unique and new designs. Keywords—engagement, freemium, mobile game","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115317663","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Business Process Automation: Internal Audit Function Adaptation Lesson Learned from Indonesian Public Sector","authors":"Syanni Yustiani, M. Ichsan","doi":"10.2991/aprish-18.2019.36","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.36","url":null,"abstract":"The purpose of this study is to analyze the transformation of the Inspectorate General (ITJEN) at the Ministry of Finance as an impact of the Directorate General’s (DGT) Taxation System Information (SIDJP) implementation. This study uses a case study and a qualitative approach with institutional theory to study the problem. Data collection is performed via documentation and interviews with key informants from the Institute of Internal Auditors (IIA), the DGT of Taxation, the Indonesian Supreme Audit Institution, the State Development Audit Agency, and the Auditor of Inspectorate General of Ministry of Finance. This study shows that the implementation of SIDJP engendered adaptation of ITJEN’s scope and practice, structure, auditor skill requirements, audit tools, audit sizes, and relationship with information technology departments, whereas the audit source and its relationship with the external auditor remained the same. Keywords—Internal audit, system information, institutional theory, institutional logic, Business Process Automation, Indonesian Public Sector.","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122636131","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Evaluation of Risk-Based Internal Audit Plan Implementation in The Era of Technology Disruption: Case Study at University X","authors":"Ruth Artia Heldifanny, R. Tobing","doi":"10.2991/aprish-18.2019.41","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.41","url":null,"abstract":"This study aims to analyze the implementation of a risk-based internal audit plan at University X. The real challenge for an internal audit in every organization including higher education is to recognize the disruption that may arise and to provide insights to the board. Because every organization has its own risk profile, a one-size-fits-all internal audit plan might not suit the organization’s needs. This paper discusses how disruptions in higher education lead to internal audits, disrupting their ways of implementing risk-based internal audits. Keywords—internal audit, risk-based internal audit, risk identification and assessment process, higher education disruption, higher education risk, internal audit disruption, catalyst of change","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117291810","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Market Development Strategy For Pt A From The Side Of Capabilities And Potential Customers","authors":"Desy Alfa Irianti, Hanrozan Haznam","doi":"10.2991/aprish-18.2019.19","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.19","url":null,"abstract":"PT A is a small and medium enterprise (SME) engaged in manufacturing of dies, precision parts, checking fixtures, machinery, and molding for automotive production. In augmenting its sales, PT A wants to widen the market to include non-automotive industry because their products can be used in other industries as well. Unfortunately, the owner did not know the potential of the products. The present study helps PT A in understanding the capabilities and potentials of customers in the non-automotive market as well as to create strategies for market development. The data were obtained through a series of structured interviews with employees of PT A and non-automotive companies in Delta Silicon Cikarang to reveal their needs and the ability of PT A to meet the customers’ needs. The results of structured interviews were analyzed using several tools to view the capabilities using Core Competence Analysis and to examine the potential use of Customer Potential Analysis. The final result is determined by TOWS Matrix. From the analysis, several strategies for market development emerged: (1) reposition products by promoting cheap products and fast production, (2) expand market channel into the plastics, base metal products, and electronics industries, (3) revise and improve capability in production processes to enter new markets, (4) add a new line of current products, which is an advanced process after manufacturing dies and molds. Keywords—Core Competence Analysis, Customer Potential Analysis, Market Development Strategy, Non-Automotive Market, Small and Medium Enterprise (SME)","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"140 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117141896","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Effect of Managerial Ability on Corporate Tax Avoidance","authors":"Rissa Alfatine Prakosa, D. Sari","doi":"10.2991/aprish-18.2019.42","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.42","url":null,"abstract":"Managerial ability is one of the factors that affect firm strategy and performance. However, most prior studies do not consider these managerial effects on firms. Hence, this paper used Data Envelope Analysis to see whether managers with higher ability can affect corporate tax avoidance. Using panel data from a sample of 172 public firms in Indonesia for five years, this study finds that the higher the managerial ability, the lower the tax avoidance practices occurring in the firm. This result is robust in several sensitivity tests. Keywords— tax avoidance; managerial ability; manager","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"93 1110 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114336318","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Does corporate liquidity affect the M&A decisions and methods of payment? Evidence in ASEAN listed firms","authors":"Vania Tanudjaja, E. Anas","doi":"10.2991/aprish-18.2019.39","DOIUrl":"https://doi.org/10.2991/aprish-18.2019.39","url":null,"abstract":"Using a probit model and data of 743 merger and acquisition deals of ASEAN listed firms over the period 2007 to 2017; this research studies the extent that liquidity impacts firms' cash capacity in corporate investing decisions. We examine whether high liquidity firms decide to join a merger and acquisition’s bidding process and whether it affects their choice of payment method. We observe that high liquidity firms have managed their excess cash well through investments, and the probability of being M&A bidders is high. We found that high growth firms are likely to use cash payments in acquisitions. This more strongly affects financially constrained bidders, who face greater opportunity costs in holding cash. Keywords— M&As, method of payment, liquidity, financing, capital structure","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123064463","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}