Journal of Management and Business Review最新文献_第2页

Peran Fee-Based Income sebagai Mediator antara Layanan Digital Perbankan dengan Kinerja Keuangan di Bank Swasta yang Terdaftar di BEI Fee-Based角色是银行数字服务与金融表现之间的调解人

Journal of Management and Business Review Pub Date : 2023-07-25 DOI: 10.34149/jmbr.v20i2.434

S. C. Simamora, I. Waspada

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The Effect of Fraud Diamond on Financial Statements of Insurance Companies in Indonesia 欺诈钻石对印尼保险公司财务报表的影响

Journal of Management and Business Review Pub Date : 2023-07-25 DOI: 10.34149/jmbr.v20i2.376

Novy Silvia Dewi, Benediktus Tandya Pinasthika

{"title":"The Effect of Fraud Diamond on Financial Statements of Insurance Companies in Indonesia","authors":"Novy Silvia Dewi, Benediktus Tandya Pinasthika","doi":"10.34149/jmbr.v20i2.376","DOIUrl":"https://doi.org/10.34149/jmbr.v20i2.376","url":null,"abstract":"The Jiwasraya corruption scandal and related cases revealed significant financial distress, opportunities for fraud, rationalization of actions, and the ability to manipulate financial statements, emphasizing the importance of research and awareness in addressing fraudulent financial statements in the insurance industry. This study aims to analyze the impact of the fraud diamond, composed of pressure, opportunity, capability, and rationalization, on corporate financial statement fraud. This study is crucial due to the pressing issue of fraud incidents at several state-owned insurance firms in recent years. An insurance company serves as the sample for this research, using STATA to utilize 55 financial statement observations from 2016-2020, with a research duration of 5 years. The study's findings were not able to establish that the fraud diamond, composed of pressure, opportunity, capability, and rationalization, affects financial statement fraud. This contradicts the results of previous examinations and marks the first instance of rejection of a hypothesis established through regression modeling in this field of study. The occurrence of financial statement fraud may vary among sectors based on the results of this study. This study contributes to understanding fraudulent financial reporting in the insurance industry, emphasizing the importance of pressure and opportunity as key factors.Â ","PeriodicalId":218715,"journal":{"name":"Journal of Management and Business Review","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132182877","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}

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Pengaruh Brand Personality, Brand Experience, Self-Brand Connection, Brand Love & Brand Trust terhadap Brand Loyalty Kosmetik Wardah Pengaruh品牌个性、品牌体验、自我品牌连接、品牌爱与品牌信任、品牌忠诚度

Journal of Management and Business Review Pub Date : 2023-01-24 DOI: 10.34149/jmbr.v20i1.313

J. Siahaan, Thalia Nevita Marchelin, Cynthia Anna Wijayanti

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Analisis Efektivitas Iklan pada Media YouTube: Studi Kasus pada Iklan Gojek 分析YouTube媒体广告的有效性:Gojek广告的案例研究

Journal of Management and Business Review Pub Date : 2023-01-24 DOI: 10.34149/jmbr.v20i1.233

D. Nurcahyani, Rifki Renaldi

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Determinan Nilai Perusahaan pada Perusahaan Konsumen Primer 公司在初级消费者公司的信誉保证

Journal of Management and Business Review Pub Date : 2023-01-24 DOI: 10.34149/jmbr.v20i1.358

Rida Anisa Permata, Ediwarman Ediwarman

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Pengaruh Kecerdasan Emosional dan Iklim Organisasi terhadap Kepuasan Kerja Dosen Politeknik Negeri Jakarta 该组织的情绪智慧和气候对雅加达州立大学教授的工作满意度的影响

Journal of Management and Business Review Pub Date : 2023-01-24 DOI: 10.34149/jmbr.v20i1.240

Narulita Syarweny

{"title":"Pengaruh Kecerdasan Emosional dan Iklim Organisasi terhadap Kepuasan Kerja Dosen Politeknik Negeri Jakarta","authors":"Narulita Syarweny","doi":"10.34149/jmbr.v20i1.240","DOIUrl":"https://doi.org/10.34149/jmbr.v20i1.240","url":null,"abstract":"The purpose of this study was to analyze the effect of both individually and collectively on emotional intelligence and organizational climate on the job satisfaction of lecturers at the Jakarta State Polytechnic. In this research, the method used is a survei method with a quantitative research approach using path analysis techniques. The population is all lecturers at the Jakarta State Polytechnic (325 people); using the Slovin formula, a sample of 77 people is obtained. This path analysis examines the effect of emotional intelligence using self-awareness, self-regulation, motivation, empathy, and social skills, and organizational climate using job situation and task, responsibility, identity, warmth, support, and conflict indicators on job satisfaction. With indicators of compensation, the work itself, promotion, and supervision, the result is that the emotional intelligence of lecturers influences the increased job satisfaction of lecturers; increasing job satisfaction is due to the increasing organizational climate at the Jakarta State Polytechnic and the simultaneous increase in Emotional Intelligence and Organizational Climate causes Job satisfaction of Jakarta State Polytechnic lecturers.","PeriodicalId":218715,"journal":{"name":"Journal of Management and Business Review","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115871280","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}

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Pengaruh Kualitas Layanan terhadap Kepuasaan Pengguna Badan Layanan Umum (BLU) Bidang Pendidikan Universitas selama Pandemi Covid-19 服务质量在Covid-19大流行期间对大学教育公共服务工作者(BLU)的满意影响

Journal of Management and Business Review Pub Date : 2023-01-24 DOI: 10.34149/jmbr.v20i1.237

Benediktus Tandya Pinasthika, Alhamdi Zuhri, Martdian Ratna Sari

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Pengaruh Self Awareness dan Organizational Citizenship Behavior pada Kinerja Karyawan yang Dimoderasi Efektivitas Organisasi 公民意识和组织管理对本组织有效员工绩效的影响

Journal of Management and Business Review Pub Date : 2023-01-24 DOI: 10.34149/jmbr.v20i1.330

Lia Meidiana Putri, Lukiyana Lukiyana

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Kepuasan Pasien Berbasis Inovasi Pengalaman pada Fasilitas Pelayanan Kesehatan Gigi dan Mulut di Jawa Barat 西爪哇岛以创新为基础的病人满意度

Journal of Management and Business Review Pub Date : 2022-07-28 DOI: 10.34149/jmbr.v19i2.328

Pri Agung Danarahmanto, S. Supriyadi, Julia Famor Pratami

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Analisis Loyalitas Donatur dan Brand Trust: Studi pada YDSF Al-Falah Surabaya 捐助者和布兰德信托的忠诚度分析:YDSF Al-Falah泗水的研究

Journal of Management and Business Review Pub Date : 2022-07-28 DOI: 10.34149/jmbr.v19i2.316

M. Y. Anshori, Denis Fidita Karya, Azrida Ayu Rahmania, Rizki Amalia Elfita

{"title":"Analisis Loyalitas Donatur dan Brand Trust: Studi pada YDSF Al-Falah Surabaya","authors":"M. Y. Anshori, Denis Fidita Karya, Azrida Ayu Rahmania, Rizki Amalia Elfita","doi":"10.34149/jmbr.v19i2.316","DOIUrl":"https://doi.org/10.34149/jmbr.v19i2.316","url":null,"abstract":"In the last decade, the movement of the business and social world, especially the National Amil Zakat Agency (BAZNAS), has experienced rapid environmental changes. Rapid environmental changes require an institution to try to run its work program to continue to grow and develop so that its income does not decrease and can still achieve the predetermined target. If the institution can deal with environmental developments and competition quickly, then the institution will be successful. This study analyzes the effect of brand image, service quality, and donor religious commitment on brand trust and donor loyalty. The research method uses quantitative methods with a purposive sampling technique. The questionnaires were distributed through email and WhatsApp using a google form, which was distributed to 182 respondents within two weeks. The analysis in this study uses Partial Least Square (PLS). The results of this study are that there is a positive influence between brand image, service quality, and donor religious commitment to brand trust. Furthermore, brand image, service quality, and donor religious commitment positively influence donor loyalty","PeriodicalId":218715,"journal":{"name":"Journal of Management and Business Review","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128348621","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}

引用次数: 0