International Journal of Business Ecosystem & Strategy (2687-2293)最新文献

{"title":"Revealing the role of job involvement and employee loyalty as mediation variables","authors":"Nurul Mubin, R. Setyaningrum, Fitri Rezeki","doi":"10.36096/ijbes.v4i3.349","DOIUrl":"https://doi.org/10.36096/ijbes.v4i3.349","url":null,"abstract":"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.","PeriodicalId":150007,"journal":{"name":"International Journal of Business Ecosystem & Strategy (2687-2293)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130834685","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":"Analysis of factors that moderate the effect of performance finance against tax aggressiveness in Indonesia","authors":"Reschiwati Reschiwati, Asni, Hamilah","doi":"10.36096/ijbes.v4i2.324","DOIUrl":"https://doi.org/10.36096/ijbes.v4i2.324","url":null,"abstract":"Abdul Halim, M. S. (2016). Teori, Konsep, dan Aplikasi Akuntansi Sektor Publik. Jakarta: Salemba Empat.\u0000Adisamartha, & Noviari. (2015). Pengaruh Likuiditas, Leverage, Intensitas persediaan dan Intensitas Aset Tetap Pada Tingkat Agresivitas Pajak Wajib Pajak Badan. Akuntansi Universitas Udayana, 13, 973-1000.\u0000Agoes, S. (2013). Auditing Petunjuk Praktis pemeriksaan Akuntan oleh Akuntan Publik. jakarta: salemba empat.\u0000Aksoy, T., & Hacioglu, U. (2021). Auditing Ecosystem and Strategic Accounting in the Digital Era. Springer International Publishing. https://doi.org/10.1007/978-3-030-72628-7\u0000Amelia Adinda Nancy Supit, J. J. (2014). Analisis Kinerja Non Keuangan PT.Otsuka Indonesia Cabang Manado. Jurnal EMBA., 2 no 2, 1607- 1616. https://media.neliti.com/media/publications/2151-ID-analisis-kinerja-non-keuangan-pt-otsuka-indonesia-cabang-manado.pdf\u0000Arfan, I. (2013). Teori Akuntansi. (C. P. Media, Ed.) Bandung.\u0000Arianti., B. F. (2021). Komisaris independen sebagai memoderasi pengaruh intensitas modal dan biaya utang terhadap agresivitas pajak. Jurnal Riset akuntansi dan perpajakan, vol.8 no 2, 196-205. http://journal.univpancasila.ac.id/index.php/jrap/article/download/2767/1583\u0000BAPEPAM. (2000). Bapepam Surat Edaran Bapepam. No.SE-03/PM/2000 Tentang komite Audit. Retrieved from Doc.player: https://docplayer.info/143891661-Bapepan-surat-edaran-bapepam-no-se-03-pm-2000-tentang-komite-audit.html\u0000Brigham, E. F., & Houston, J. (2010). Dasar-Dasar Manajemen Keuangan. (11 ed.). Jakarta: Salemba Empat.\u0000Central Limit Theorem (CLT) Teorema Limit Pusat. (2020, April). Retrieved from Rahmawati Wahid: https://www.rachmatwahid.com/2020/04/teorema-limit-pusat.html\u0000Dharma, I. M., & Ardiana, P. A. (2016). Pengaruh Leverage, Intensitas Aset Tetap, Ukuran Perusahaan, Dan Koneksi Politik Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 15.1, 584-613. file:///D:/USER/Downloads/17463-1-39245-1-10-20160422.pdf\u0000Fajar Adisamartha, I. B., & Noviati, N. (2015). Pengaruh Likuiditas, Leverage, Intensitas Persediaan Dan Intensitas Aset Tetap Pada Tingkat Agresivitas Wajib Pajak. Akuntansi, 13 no.13, 973-1000. https://repositori.unud.ac.id/protected/storage/upload/repositori/9e38f73a7363883cea0d938a18ab23c7.pdf\u0000Frank, e. (2009). Tax Reporting Aggresiveness and Its Relation to Aggressive Financial Reporting. Accounting Review, 84 no2, 467-496. https://www.jstor.org/stable/27802660\u0000Hacioglu, U. (Ed.). (2019). Handbook of research on strategic fit and design in business ecosystems. IGI Global. https://www.doi.org/ 10.4018/978-1-7998-1125-1\u0000Hacioglu, U., & Aksoy, T. (Eds.). (2021). Financial Ecosystem and Strategy in the Digital Era: Global Approaches and New Opportunities. Springer Nature. https://doi.org/10.1007/978-3-030-72624-9\u0000Hlaing, K. P. (2012). Organizational Architecture of Multinations and Tax Aggressiveness.\u0000Indriadi, & Donny. (2018). Pengaruh Likuiditas, Capital Intensity Terhadap Agresivitas Pajak. Jurnal Akuntansi Berkelanjutan Indonesia, Vol.1, No.1,, 147-167.","PeriodicalId":150007,"journal":{"name":"International Journal of Business Ecosystem & Strategy (2687-2293)","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116700165","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 environmental commitment on circular economy implementation","authors":"Ayu Widhiastuti, Muafi Muafi","doi":"10.36096/ijbes.v4i2.317","DOIUrl":"https://doi.org/10.36096/ijbes.v4i2.317","url":null,"abstract":"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.","PeriodicalId":150007,"journal":{"name":"International Journal of Business Ecosystem & Strategy (2687-2293)","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132594832","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":"Implementation of financial accounting standard in micro, small, and medium enterprises (MSMEs)","authors":"Neni Meidawati, Nurintan Oktari","doi":"10.36096/ijbes.v4i2.325","DOIUrl":"https://doi.org/10.36096/ijbes.v4i2.325","url":null,"abstract":"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.","PeriodicalId":150007,"journal":{"name":"International Journal of Business Ecosystem & Strategy (2687-2293)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129910087","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":"Measuring the implementation of the design thinking concept in the creative industry","authors":"Jurry Hatammimi, S. Andini","doi":"10.36096/ijbes.v4i2.326","DOIUrl":"https://doi.org/10.36096/ijbes.v4i2.326","url":null,"abstract":"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.           ","PeriodicalId":150007,"journal":{"name":"International Journal of Business Ecosystem & Strategy (2687-2293)","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131564503","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 influence of leadership, reward system and self-efficacy on work engagement of frontline employees at PT. TIKI JNE Jakarta","authors":"Indra Fahrizal, Sjaiful Munir","doi":"10.36096/ijbes.v4i2.323","DOIUrl":"https://doi.org/10.36096/ijbes.v4i2.323","url":null,"abstract":"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.","PeriodicalId":150007,"journal":{"name":"International Journal of Business Ecosystem & Strategy (2687-2293)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129148529","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 intention of students with family business and entrepreneurial education background","authors":"Damianus - Abun, S. L. Foronda, Fredolin P. Julian, Egdona A. Quinto, Theogenia Magallanes","doi":"10.36096/ijbes.v4i2.316","DOIUrl":"https://doi.org/10.36096/ijbes.v4i2.316","url":null,"abstract":"The study aimed to examine the effect of family business background and entrepreneurial education background on the business intention of the fourth-year students. To deepen the understanding of the topic and to establish the theories of the study, literature was reviewed. It used a descriptive correlational research design. The population of the study was the fourth-year students and total enumeration was applied. The results of the study indicate that family business and entrepreneurial education background are correlated significantly with the business intention of the students. It further found that students who have a family business background and entrepreneurial education background have higher business intention compared to those who have no both.","PeriodicalId":150007,"journal":{"name":"International Journal of Business Ecosystem & Strategy (2687-2293)","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116015871","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 balance score card as a strategic plan monitoring and evaluation tool: A practical approach","authors":"S. Ngure","doi":"10.36096/ijbes.v4i2.315","DOIUrl":"https://doi.org/10.36096/ijbes.v4i2.315","url":null,"abstract":"This paper discusses how a Strategic Plan (SP) can be monitored and evaluated using the balanced scorecard (BSC). The BSC is a useful tool that is based on four measures: the financial measures emphasize cost efficiency and high profitability; the customer measure considers the ability of the firm to provide quality services to the customer; the internal business processes measure focuses on the internal processes that lead to financial success and customer satisfaction, while learning and growth measure include the ability of the employees’ quality of information systems, leadership, the culture, and alignment to teamwork processes. This paper employed both quantitative and qualitative methods to collect data. The SP’s operational objectives were aligned with the four measures of the BSC. Each measure was given a score that formed the basis of evaluation and analysis. The results show that the SP scored an aggregate of 71%, which is a fair score. The highest score was found in the learning and growth measure, followed by internal processes then the customer service, and lastly the financial measure. The scores are consistent with a non-profit making enterprise. This paper concludes that the BSC is a perfect tool for the evaluation of an SP.","PeriodicalId":150007,"journal":{"name":"International Journal of Business Ecosystem & Strategy (2687-2293)","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116947762","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 environmental awareness and environmental knowledge on green behavior mediated by the employee's wellbeing","authors":"Trisnawati, Muafi Muafi","doi":"10.36096/ijbes.v4i2.321","DOIUrl":"https://doi.org/10.36096/ijbes.v4i2.321","url":null,"abstract":"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.","PeriodicalId":150007,"journal":{"name":"International Journal of Business Ecosystem & Strategy (2687-2293)","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124779033","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":"Economic trends in times of pandemics: Kosovo case","authors":"Ismail Mehmeti, Sokol Krasniqi","doi":"10.36096/ijbes.v4i1.311","DOIUrl":"https://doi.org/10.36096/ijbes.v4i1.311","url":null,"abstract":"This paper aims to address the effects of the pandemic on the economy and investments in the region - focus Kosovo, compared to the countries of the Western Balkans. CoVid-19 has caused economic shocks worldwide, where many people have lost their jobs, and this has created a negative chain effect on the economic structure in Kosovo as well. The economy consists of a structure in which participate many parties that are interconnected in a chain with each other such as state institutions, companies (manufacturing, trade, services, etc.), employees, suppliers, local and international financial institutions, potential customers, investors, etc., any disconnect in this chain causes a negative economic reaction which will have long-term implications for business recovery. Also, Foreign direct investment in Kosovo is one of the main determinants of the country's development, due to the pandemic many planned investments have been re-oriented in other directions. This study also aims to identify the economic situation and the level of investment decline for this pandemic period, aiming to identify - as proposals - measures to be taken in order to improve the situation and stimulate a debate on the economic situation in times of pandemic.","PeriodicalId":150007,"journal":{"name":"International Journal of Business Ecosystem & Strategy (2687-2293)","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130737026","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}