Rizqi Putri Nourma Budiarti, R. Amalia, Umdatus Soleha, S. Hartatik, E. Sulistiyani, Khamida Khamida, H. Khusnah, Riyan Sisiawan, Ary Andini
Technological developments in the midst of the covid19 pandemic prompted the enactment of a new era in the world of education, namely Merdeka Learn Campus Merdeka (MBKM) where its implementation encourages universities to remain productive in implementing the tridharma, namely teaching, research, community service. The increase in the implementation of MBKM is an effort to improve the competence of students and lecturers at universities in synergizing with the world of work and the industrial world. In addition, there are 8 MBKM schemes designed to facilitate the implementation of a flexible learning curriculum for students. This study aims to describe implementation modeling and provide an overview of the extent of involvement of lecturers, staff and students in the implementation of MBKM at Universitas Nahdlatul Ulama Surabaya (UNUSA). This study uses a qualitative research design in presenting data where the results clearly show that there is a positive increase in the implementation of MBKM education at UNUSA which is described from the major and minor impact models analyzed through the results of the questionnaire from UNUSA community that is relevant to the suitability of MBKM implementation with the direction of the Ministry of Education and Culture. which is stated in the regulation of the Ministry of Education and Culture no. 20 of 2021. The data used in this study is the result of a survey on the implementation of MBKM on lecturers, staff and student respondents with a total sampling of 220 lecturers, 113 students and 3661 students. The percentage of the results achieved included the major influence of the questionnaire, 36.53% of the lecturer respondents who were divided into 5 response groups, 66.67% of students who were divided into 5 respondents and into 5 response groups 75.45groups% of Educators were divided. The percentage of the results achieved included minor influence from the questionnaire, 36.53% of the lecturer respondents who were divided into 7 response groups, 63.03% students were divided into 4 response groups and 63.64% Educators were divided into 7 response groups.
{"title":"IMPLEMENTATION OF MERDEKA BELAJAR KAMPUS MERDEKA (MBKM) AND MODELING OF QUESTIONNAIRE BASED ON A CASE OF MBKM IN UNIVERSITAS NAHDLATUL ULAMA SURABAYA","authors":"Rizqi Putri Nourma Budiarti, R. Amalia, Umdatus Soleha, S. Hartatik, E. Sulistiyani, Khamida Khamida, H. Khusnah, Riyan Sisiawan, Ary Andini","doi":"10.33086/bfj.v7i1.2576","DOIUrl":"https://doi.org/10.33086/bfj.v7i1.2576","url":null,"abstract":"Technological developments in the midst of the covid19 pandemic prompted the enactment of a new era in the world of education, namely Merdeka Learn Campus Merdeka (MBKM) where its implementation encourages universities to remain productive in implementing the tridharma, namely teaching, research, community service. The increase in the implementation of MBKM is an effort to improve the competence of students and lecturers at universities in synergizing with the world of work and the industrial world. In addition, there are 8 MBKM schemes designed to facilitate the implementation of a flexible learning curriculum for students. This study aims to describe implementation modeling and provide an overview of the extent of involvement of lecturers, staff and students in the implementation of MBKM at Universitas Nahdlatul Ulama Surabaya (UNUSA). This study uses a qualitative research design in presenting data where the results clearly show that there is a positive increase in the implementation of MBKM education at UNUSA which is described from the major and minor impact models analyzed through the results of the questionnaire from UNUSA community that is relevant to the suitability of MBKM implementation with the direction of the Ministry of Education and Culture. which is stated in the regulation of the Ministry of Education and Culture no. 20 of 2021. The data used in this study is the result of a survey on the implementation of MBKM on lecturers, staff and student respondents with a total sampling of 220 lecturers, 113 students and 3661 students. The percentage of the results achieved included the major influence of the questionnaire, 36.53% of the lecturer respondents who were divided into 5 response groups, 66.67% of students who were divided into 5 respondents and into 5 response groups 75.45groups% of Educators were divided. The percentage of the results achieved included minor influence from the questionnaire, 36.53% of the lecturer respondents who were divided into 7 response groups, 63.03% students were divided into 4 response groups and 63.64% Educators were divided into 7 response groups.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83124896","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}
More than one year has passed since the Covid-19 pandemic in Indonesia, which has impacted the distance learning process. E-learning is one of the facilities provided by the University that helps the course of online lectures. This study aims to determine the effect of e-learning service quality on e-learning student loyalty through e-learning student satisfaction. The method used is a quantitative method with data collection, distributing questionnaires to active users of e-learning at universities in East Java. The data were analyzed using WarpPLS 7.0. The results in this study indicate that e-learning service quality affects e-learning student satisfaction and e-learning student loyalty. Likewise, e-learning student satisfaction affects e-learning student loyalty.
{"title":"INFLUENCE OF E-LEARNING SERVICE QUALITY ON E-LEARNING STUDENT LOYALTY THROUGH E-LEARNING STUDENT SATISFACTION AT UNIVERSITY IN EAST JAVA","authors":"Sarah Rosa Dayanti, Romi Ilham","doi":"10.33086/bfj.v7i1.2708","DOIUrl":"https://doi.org/10.33086/bfj.v7i1.2708","url":null,"abstract":"More than one year has passed since the Covid-19 pandemic in Indonesia, which has impacted the distance learning process. E-learning is one of the facilities provided by the University that helps the course of online lectures. This study aims to determine the effect of e-learning service quality on e-learning student loyalty through e-learning student satisfaction. The method used is a quantitative method with data collection, distributing questionnaires to active users of e-learning at universities in East Java. The data were analyzed using WarpPLS 7.0. The results in this study indicate that e-learning service quality affects e-learning student satisfaction and e-learning student loyalty. Likewise, e-learning student satisfaction affects e-learning student loyalty.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79209691","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}
This study aims to investigate the impact of knowledge sharing, innovation capability on the public sector performance in Indonesia. This study's data consisted of all Regional Work Units from various provinces in Indonesia. The data is analyzed using Structural Equation Modeling (SEM) with PLS 3.0 tools. The result shows that tacit knowledge sharing does not affect on innovation capability, but explicit knowledge sharing positively affects on innovation capability of public sector organizations. Furthermore, the innovation capability affects the organizational performance, which means that new ideas, new services, and improving the quality of services carried out by public sector organizations can improve organizational performance.
{"title":"KNOWLEDGE SHARING, INNOVATION CAPABILITY AND PUBLIC SECTOR PERFOMANCE IN INDONESIA","authors":"Dwi Irawan, Mudrifah Mudrifah","doi":"10.33086/bfj.v7i1.2274","DOIUrl":"https://doi.org/10.33086/bfj.v7i1.2274","url":null,"abstract":"This study aims to investigate the impact of knowledge sharing, innovation capability on the public sector performance in Indonesia. This study's data consisted of all Regional Work Units from various provinces in Indonesia. The data is analyzed using Structural Equation Modeling (SEM) with PLS 3.0 tools. The result shows that tacit knowledge sharing does not affect on innovation capability, but explicit knowledge sharing positively affects on innovation capability of public sector organizations. Furthermore, the innovation capability affects the organizational performance, which means that new ideas, new services, and improving the quality of services carried out by public sector organizations can improve organizational performance.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73625769","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}
Berto Mulia Wibawa, G. Anggadwita, R. R. Mardhotillah, Syarief Nur Husin, Alyaa Zalfaa Komara Putri, Siska Lusia Putri
Online ride-hailing is now becoming a popular option for customers to travel worldwide, including for consumers in Indonesia. However, the Covid-19 pandemic caused many force majeure problems for companies serving online ride-hailing services. These situations lead to numerous customer dissatisfaction, low switching cost, and disloyalty for customers to use online ride-hailing services. In particular, this study aims to investigate the comparison of customer satisfaction and loyalty level between Gojek and Grab. This study used the online-survey method with a total sample of 569 usable online responses. The data analysis was carried out by calculating the importance-performance analysis, customer satisfaction index, and customer loyalty index. Our findings illustrate that the competition between two companies is very tight and competitive. Based on service satisfaction, Gojek is slightly better than Grab. Nevertheless, in terms of loyalty, the level of loyalty of Grab consumers is more loyal than Gojek consumers. Hence, instead of competing head to head, it would be more effective for Gojek and Grab to have diverse service strategies to provide more varied benefits to society.
{"title":"Gojek VS Grab: Which One Is Better in Creating Customer Satisfaction and Loyalty?","authors":"Berto Mulia Wibawa, G. Anggadwita, R. R. Mardhotillah, Syarief Nur Husin, Alyaa Zalfaa Komara Putri, Siska Lusia Putri","doi":"10.33086/bfj.v7i1.2607","DOIUrl":"https://doi.org/10.33086/bfj.v7i1.2607","url":null,"abstract":"Online ride-hailing is now becoming a popular option for customers to travel worldwide, including for consumers in Indonesia. However, the Covid-19 pandemic caused many force majeure problems for companies serving online ride-hailing services. These situations lead to numerous customer dissatisfaction, low switching cost, and disloyalty for customers to use online ride-hailing services. In particular, this study aims to investigate the comparison of customer satisfaction and loyalty level between Gojek and Grab. This study used the online-survey method with a total sample of 569 usable online responses. The data analysis was carried out by calculating the importance-performance analysis, customer satisfaction index, and customer loyalty index. Our findings illustrate that the competition between two companies is very tight and competitive. Based on service satisfaction, Gojek is slightly better than Grab. Nevertheless, in terms of loyalty, the level of loyalty of Grab consumers is more loyal than Gojek consumers. Hence, instead of competing head to head, it would be more effective for Gojek and Grab to have diverse service strategies to provide more varied benefits to society.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90977234","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}
This study aims to analyze the gain of progress and achieve goals. Companies need to encourage and monitor employee performance to develop their abilities to the potential. This research is quantitative, with the data used being secondary. The decline in the performance of employees in the production department has an impact on the company because it can hinder the company's filter production, and the company's production targets are not achieved. Human resource management's scope generally discusses human beings' matters, including employee job satisfaction. Employee job satisfaction is a factor that is considered necessary because it can affect the running of the company as a whole. The satisfaction felt by employees at work indicates that employees have feelings of pleasure in carrying out work duties. Job satisfaction is also a positive attitude of employees towards various situations in the workplace. For organizations, employee job satisfaction must receive attention and fulfilment of this is primarily the task of organizational leaders. For employees, job satisfaction is an individual factor, and a means to achieve work productivity. So within the scope of human resource management, job satisfaction factors benefit organizations/companies, employees, and even the community.
{"title":"EFFECT OF EMPLOYEE SATISFACTION AND EMPLOYEE DISCIPLINE ON EMPLOYEE PERFORMANCE OF PT. MEDIATECH CENTRA FILTER SURABAYA","authors":"Farah Jihan Nabilah, Sulastri Irbayuni","doi":"10.33086/bfj.v7i1.2709","DOIUrl":"https://doi.org/10.33086/bfj.v7i1.2709","url":null,"abstract":"This study aims to analyze the gain of progress and achieve goals. Companies need to encourage and monitor employee performance to develop their abilities to the potential. This research is quantitative, with the data used being secondary. The decline in the performance of employees in the production department has an impact on the company because it can hinder the company's filter production, and the company's production targets are not achieved. Human resource management's scope generally discusses human beings' matters, including employee job satisfaction. Employee job satisfaction is a factor that is considered necessary because it can affect the running of the company as a whole. The satisfaction felt by employees at work indicates that employees have feelings of pleasure in carrying out work duties. Job satisfaction is also a positive attitude of employees towards various situations in the workplace. For organizations, employee job satisfaction must receive attention and fulfilment of this is primarily the task of organizational leaders. For employees, job satisfaction is an individual factor, and a means to achieve work productivity. So within the scope of human resource management, job satisfaction factors benefit organizations/companies, employees, and even the community.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84338020","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}
This study aims to prove and analyze the effect of self-leadership, self-ability and resilient on organizational commitment and performance of the investigators. The sample used is 90 respondents who are investigators in Satreskrim (Criminal Investigation Agency) in Surabaya devision. The data was taken through a Survey technique with a questionnaire instrument and data were analyzed using PLS (Partial Least Square). The results of this study showed that the self-leadership, self-ability and resilient have significant effect on the investigator's commitment and performance, while commitment has a significant effect on investigator performance. This indicates that as an investigator, they must have self-leadership, self-ability, and high resilience, so that they can achieve the targets that have been set
{"title":"THE EFFECT OF SELF-LEADERSHIP, SELF-ABILITY AND RESILIENT ON THE PERFORMANCE OF SURABAYA SATRESKRIM POLICE INVESTIGATORS THROUGH ORGANIZATIONAL COMMITMENTS AS INTERVENING VARIABLES","authors":"Fitri Purwanto, S. Mujanah, S. Sumiati","doi":"10.33086/bfj.v7i1.2739","DOIUrl":"https://doi.org/10.33086/bfj.v7i1.2739","url":null,"abstract":"This study aims to prove and analyze the effect of self-leadership, self-ability and resilient on organizational commitment and performance of the investigators. The sample used is 90 respondents who are investigators in Satreskrim (Criminal Investigation Agency) in Surabaya devision. The data was taken through a Survey technique with a questionnaire instrument and data were analyzed using PLS (Partial Least Square). The results of this study showed that the self-leadership, self-ability and resilient have significant effect on the investigator's commitment and performance, while commitment has a significant effect on investigator performance. This indicates that as an investigator, they must have self-leadership, self-ability, and high resilience, so that they can achieve the targets that have been set","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79444679","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}
This Special issue of Australasian Accounting Business and Finance Journal (AABFJ) comes out of the SCMHRDTECHNOLOGY, ECONOMICS, ANALYTICS AND MANAGEMENT (S-TEAM) CONFERENCE 2021. This is the second conference virtually organized by Symbiosis Centre for Management and Human Resource Development (SCMHRD) in collaboration with EM Normandie Business School, France. The antecedents and consequents of Environment, Social and Governance practices have been of interest in recent decades especially its relationship with United Nations sustainable development goals (UNSDG). For example: 74 SCOPUS indexed articles have been published in last two and half years on the convergence of thoughts around ESG practices, sustainable reporting and their linkages with UNSDG. Hence in S-Team 2021 Conference one of the tracks was devoted to the topic of “Sustainable Accountability, Circular Economy and Corporate Financial Performance.” The track engaged discussion on sustainable finance, sustainable reporting, financial inclusion and their implications on corporate financial performances. The myopic focus on financial performance negatively impacts the firms’ long term corporate sustainability (Lo et al., 2021). The dual advantage of environmental and economic performance is leading its way towards the concept of circular economy with the core theme of extended usage of products, materials or resources (Gregson et al., 2015). Circular economy leads to sustainable business management impacting strategic planning, cost management, supply chain management, quality management, environmental management, process management, logistics and reverse logistics, service management, and research and development (Barros et al., 2021). However, there is dearth of studies connecting the aspects of circular economy and financial reporting or corporate sustainable performance of firms (Gunarathne et al., 2021). This has created a room of opportunity for researchers to explore and observe empirical evidences in this niche domain. Firms need to align their strategic plans around circular economy theme as many countries like China has announced it as a part of its Economic and Sustainable Plans (13th-five-year plan, 2016–2020). Kuo and Chang (2021) found empirical evidences of higher sustainable growth rate and return on equity by firms which disclosed more aligned financial or sustainable reporting to circular economic goal. This Special Issue is aiming to open up conversation among scholars on sustainable financial reporting & practice with respect to the dynamic geo-political, economic and technological business environment. In line with this aim, Arora and Sharma (2022) analyse the impact of
本期澳大利亚会计商业与金融杂志(AABFJ)特刊由SCMHRDTECHNOLOGY, ECONOMICS, ANALYTICS and MANAGEMENT (S-TEAM) CONFERENCE 2021出版。这是由管理和人力资源开发共生中心与法国诺曼底商学院合作举办的第二次虚拟会议。近几十年来，环境、社会和治理实践的前因和后果一直备受关注，特别是其与联合国可持续发展目标(UNSDG)的关系。例如:在过去两年半的时间里，已经发表了74篇SCOPUS索引文章，内容涉及围绕ESG实践、可持续报告及其与联合国可持续发展目标的联系的思想融合。因此，在S-Team 2021大会上，其中一个主题是“可持续问责制、循环经济和企业财务绩效”。会议讨论了可持续金融、可持续报告、普惠金融及其对企业财务绩效的影响。对财务绩效的短视关注对公司的长期企业可持续性产生了负面影响(Lo et al.， 2021)。环境和经济绩效的双重优势正在引领其走向循环经济的概念，其核心主题是产品，材料或资源的扩展使用(Gregson等人，2015)。循环经济导致可持续的业务管理，影响战略规划、成本管理、供应链管理、质量管理、环境管理、流程管理、物流和逆向物流、服务管理和研发(Barros et al.， 2021)。然而，缺乏将循环经济与财务报告或企业可持续绩效联系起来的研究(Gunarathne et al.， 2021)。这为研究人员在这个利基领域探索和观察经验证据创造了机会。企业需要围绕循环经济主题制定战略计划，因为中国等许多国家已经宣布将其作为其经济和可持续发展计划(第13个五年计划，2016-2020)的一部分。Kuo和Chang(2021)发现经验证据表明，披露与循环经济目标更一致的财务或可持续报告的公司，可持续增长率和股本回报率更高。本期特刊旨在就动态地缘政治、经济和技术商业环境下的可持续财务报告与实践展开学者之间的对话。根据这一目标，阿罗拉和夏尔马(2022)分析的影响
{"title":"Editorial vol 16 iss 5","authors":"Sonali Bhattacharya, Dipasha Sharma","doi":"10.14453/aabfj.v16i5.01","DOIUrl":"https://doi.org/10.14453/aabfj.v16i5.01","url":null,"abstract":"This Special issue of Australasian Accounting Business and Finance Journal (AABFJ) comes out of the SCMHRDTECHNOLOGY, ECONOMICS, ANALYTICS AND MANAGEMENT (S-TEAM) CONFERENCE 2021. This is the second conference virtually organized by Symbiosis Centre for Management and Human Resource Development (SCMHRD) in collaboration with EM Normandie Business School, France. The antecedents and consequents of Environment, Social and Governance practices have been of interest in recent decades especially its relationship with United Nations sustainable development goals (UNSDG). For example: 74 SCOPUS indexed articles have been published in last two and half years on the convergence of thoughts around ESG practices, sustainable reporting and their linkages with UNSDG. Hence in S-Team 2021 Conference one of the tracks was devoted to the topic of “Sustainable Accountability, Circular Economy and Corporate Financial Performance.” The track engaged discussion on sustainable finance, sustainable reporting, financial inclusion and their implications on corporate financial performances. The myopic focus on financial performance negatively impacts the firms’ long term corporate sustainability (Lo et al., 2021). The dual advantage of environmental and economic performance is leading its way towards the concept of circular economy with the core theme of extended usage of products, materials or resources (Gregson et al., 2015). Circular economy leads to sustainable business management impacting strategic planning, cost management, supply chain management, quality management, environmental management, process management, logistics and reverse logistics, service management, and research and development (Barros et al., 2021). However, there is dearth of studies connecting the aspects of circular economy and financial reporting or corporate sustainable performance of firms (Gunarathne et al., 2021). This has created a room of opportunity for researchers to explore and observe empirical evidences in this niche domain. Firms need to align their strategic plans around circular economy theme as many countries like China has announced it as a part of its Economic and Sustainable Plans (13th-five-year plan, 2016–2020). Kuo and Chang (2021) found empirical evidences of higher sustainable growth rate and return on equity by firms which disclosed more aligned financial or sustainable reporting to circular economic goal. This Special Issue is aiming to open up conversation among scholars on sustainable financial reporting & practice with respect to the dynamic geo-political, economic and technological business environment. In line with this aim, Arora and Sharma (2022) analyse the impact of","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74599764","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}
For decades, corporate social responsibility (CSR) has been an area at the heart of business research. The aspects of CSR that researchers have been focusing on have grown exponentially. Most research efforts have dwelled on its positive effects, including good behavioural changes, promising financial performance, social investment and development, and environmental preservation and protection. On the other hand, several scholars have questioned the credibility of CSR and its link to unethical financial conduct, particularly earnings management. This review paper uses a systematic literature review to conduct bibliometric analysis, content analysis, and thematic analysis in order to identify trends and outcomes of CSR reporting and earnings management research. The literature review search is guided by PRISMA and analyses 152 Scopus-indexed articles between 2005 and 2021. As a result, this paper reveals the most influential authors and articles, leading journals and countries, and research cluster networks. This review also outlines the theoretical perspectives and future direction of CSR and earnings management research. In addition, this review paper provides critical and beneficial insights for stakeholders and researchers.
{"title":"Past, Present, and Future of Corporate Social Responsibility and Earnings Management Research","authors":"F. N. R. M. Sofian, I. Mohd-Sabrun, R. Muhamad","doi":"10.14453/aabfj.v16i2.9","DOIUrl":"https://doi.org/10.14453/aabfj.v16i2.9","url":null,"abstract":"For decades, corporate social responsibility (CSR) has been an area at the heart of business research. The aspects of CSR that researchers have been focusing on have grown exponentially. Most research efforts have dwelled on its positive effects, including good behavioural changes, promising financial performance, social investment and development, and environmental preservation and protection. On the other hand, several scholars have questioned the credibility of CSR and its link to unethical financial conduct, particularly earnings management. This review paper uses a systematic literature review to conduct bibliometric analysis, content analysis, and thematic analysis in order to identify trends and outcomes of CSR reporting and earnings management research. The literature review search is guided by PRISMA and analyses 152 Scopus-indexed articles between 2005 and 2021. As a result, this paper reveals the most influential authors and articles, leading journals and countries, and research cluster networks. This review also outlines the theoretical perspectives and future direction of CSR and earnings management research. In addition, this review paper provides critical and beneficial insights for stakeholders and researchers.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84590250","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}
The paper aims to investigate the impact of ESG practice on firms’ financial performance in the context of U.S. market from 2018 to 2020. The paper examines a sample of 57 U.S. non-financial firms belonging to the S&P 500. The Two-Stage Least Squares (2SLS) estimation is employed with an instrumental variable - the political views of the states where the studied firms are located. The paper shows that having a better practice of ESG could enhance firms’ financial performance measured by ROA, ROE, and TobinQ. These findings are consistent with the stakeholder-focused theory instead of shareholder-focus perspective. In addition, the magnitude of the influence of the ESG practice on TobinQ is significantly higher than that of the ESG-ROA and ESG-ROE relations. It reveals that the ESG benefits could make the firms appear more attractive to investors, creating higher market values of the firms’ assets and then higher TobinQ ratio. Not as the TobinQ enhancement, the significant improvement in ROA and ROE would be realized in the long run rather than short term. The low managerial ownership in the U.S. market may increase the chance of ESG overinvestment by the firms’ managers, hence reducing firm value. However, under the pressure of the investors’ strong demand for socially responsible investing, the U.S. firms tend to become involved in ESG activities, obtaining a strong stakeholder commitment and thus creating additional firm value in the long run.
{"title":"Help or Hurt? The Impact of ESG on Firm Performance in S&P 500 Non-Financial Firms","authors":"","doi":"10.14453/aabfj.v16i2.7","DOIUrl":"https://doi.org/10.14453/aabfj.v16i2.7","url":null,"abstract":"The paper aims to investigate the impact of ESG practice on firms’ financial performance in the context of U.S. market from 2018 to 2020. The paper examines a sample of 57 U.S. non-financial firms belonging to the S&P 500. The Two-Stage Least Squares (2SLS) estimation is employed with an instrumental variable - the political views of the states where the studied firms are located. The paper shows that having a better practice of ESG could enhance firms’ financial performance measured by ROA, ROE, and TobinQ. These findings are consistent with the stakeholder-focused theory instead of shareholder-focus perspective. In addition, the magnitude of the influence of the ESG practice on TobinQ is significantly higher than that of the ESG-ROA and ESG-ROE relations. It reveals that the ESG benefits could make the firms appear more attractive to investors, creating higher market values of the firms’ assets and then higher TobinQ ratio. Not as the TobinQ enhancement, the significant improvement in ROA and ROE would be realized in the long run rather than short term. The low managerial ownership in the U.S. market may increase the chance of ESG overinvestment by the firms’ managers, hence reducing firm value. However, under the pressure of the investors’ strong demand for socially responsible investing, the U.S. firms tend to become involved in ESG activities, obtaining a strong stakeholder commitment and thus creating additional firm value in the long run.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83336677","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}
The post independent South African government in 1994 started operating in an environment that was characterised by racial discrimination, exclusion of the black majority from the economic activities of their country and were relegated to second class citizens by apartheid. The Black Economic Empowerment (BEE) became the main driver of the South African Government’s effort to overcome the apartheid legacy and was seen as a tool address these imbalances. This article analyses the effects of the Broad-Based Black Economic Empowerment (B-BBEE) policy on the SMEs. This research contributes to the knowledge of African governments on how the indigenous policies can close the gap between the white minority who control the economy and the disadvantaged black majority who have been marginalised by their colonial masters. Methodologically, the study critically analysed the literature of BBBEE policy and how it has been implemented in South Africa since it was put in place. The researcher drew insights from Black Economic Empowerment (BEE), which was later amended to Broad-Based Black Economic Empowerment (B-BBEE) and the findings of other researchers.
{"title":"The Implementation of the Broad-Based Black Economic Empowerment (B-BBEE) Policy in South Africa: a Myth or a Reality in SMEs?","authors":"Godfrey Tambudzayi Musabayana, E. Mutambara","doi":"10.14453/aabfj.v16i1.5","DOIUrl":"https://doi.org/10.14453/aabfj.v16i1.5","url":null,"abstract":"The post independent South African government in 1994 started operating in an environment that was characterised by racial discrimination, exclusion of the black majority from the economic activities of their country and were relegated to second class citizens by apartheid. The Black Economic Empowerment (BEE) became the main driver of the South African Government’s effort to overcome the apartheid legacy and was seen as a tool address these imbalances. This article analyses the effects of the Broad-Based Black Economic Empowerment (B-BBEE) policy on the SMEs. This research contributes to the knowledge of African governments on how the indigenous policies can close the gap between the white minority who control the economy and the disadvantaged black majority who have been marginalised by their colonial masters. Methodologically, the study critically analysed the literature of BBBEE policy and how it has been implemented in South Africa since it was put in place. The researcher drew insights from Black Economic Empowerment (BEE), which was later amended to Broad-Based Black Economic Empowerment (B-BBEE) and the findings of other researchers.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91157371","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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