首页 > 最新文献

Australasian Accounting Business and Finance Journal最新文献

英文 中文
IMPLEMENTATION OF MERDEKA BELAJAR KAMPUS MERDEKA (MBKM) AND MODELING OF QUESTIONNAIRE BASED ON A CASE OF MBKM IN UNIVERSITAS NAHDLATUL ULAMA SURABAYA
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2022-03-31 DOI: 10.33086/bfj.v7i1.2576
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.
2019冠状病毒病大流行期间的技术发展促使教育界进入了一个新时代,即默迪卡学习校园默迪卡(MBKM),它的实施鼓励大学在实施三法,即教学、研究和社区服务方面保持生产力。增加MBKM的实施是为了提高大学学生和讲师与工作世界和工业世界协调的能力。此外,学校设有八项MBKM计划,协助学生实施灵活的学习课程。本研究旨在描述实施模型,并概述讲师、员工和学生在泗水国立乌拉玛大学(UNUSA)实施MBKM的程度。本研究采用定性研究设计来呈现数据,结果清楚地表明UNUSA MBKM教育的实施有积极的增长,这是通过UNUSA社区问卷调查结果分析的主要和次要影响模型来描述的,这与MBKM实施在教育和文化部的指导下的适用性有关。这在教育和文化部的条例中有规定。2021年的第20届。本研究使用的数据是对教师、员工和学生实施MBKM的调查结果,共抽样220名教师、113名学生和3661名学生。结果达成的百分比包括问卷的主要影响,36.53%的讲师受访者分为5个响应组,66.67%的学生分为5个响应组,75.45%的教育者分为5个响应组。问卷的影响较小,36.53%的受访讲师分为7个响应组,63.03%的受访学生分为4个响应组,63.64%的受访教育者分为7个响应组。
{"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}
引用次数: 1
INFLUENCE OF E-LEARNING SERVICE QUALITY ON E-LEARNING STUDENT LOYALTY THROUGH E-LEARNING STUDENT SATISFACTION AT UNIVERSITY IN EAST JAVA 东爪哇大学e-learning服务质量对e-learning学生忠诚度的影响
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2022-03-31 DOI: 10.33086/bfj.v7i1.2708
Sarah Rosa Dayanti, Romi Ilham
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.
自2019冠状病毒病在印度尼西亚大流行以来,已经过去了一年多,这对远程学习进程产生了影响。电子学习是大学提供的帮助在线授课课程的设施之一。本研究旨在透过网学学生满意度来确定网学服务品质对网学学生忠诚度的影响。使用的方法是数据收集的定量方法,向东爪哇大学的电子学习活跃用户分发调查问卷。使用warpppls 7.0对数据进行分析。本研究结果表明,网络学习服务质量影响网络学习学生满意度和网络学习学生忠诚度。同样,在线学习学生满意度影响在线学习学生忠诚度。
{"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}
引用次数: 2
KNOWLEDGE SHARING, INNOVATION CAPABILITY AND PUBLIC SECTOR PERFOMANCE IN INDONESIA 印度尼西亚的知识共享、创新能力和公共部门绩效
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2022-03-31 DOI: 10.33086/bfj.v7i1.2274
Dwi Irawan, Mudrifah Mudrifah
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.
本研究旨在探讨知识共享、创新能力对印尼公共部门绩效的影响。本研究的数据包括印度尼西亚各省所有区域工作单位的数据。使用结构方程建模(SEM)和PLS 3.0工具对数据进行分析。结果表明,隐性知识共享对公共部门组织创新能力无显著影响,显性知识共享对公共部门组织创新能力有显著影响。此外,创新能力影响组织绩效,这意味着公共部门组织开展的新理念、新服务和提高服务质量可以提高组织绩效。
{"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}
引用次数: 0
Gojek VS Grab: Which One Is Better in Creating Customer Satisfaction and Loyalty? Gojek VS Grab:谁在创造客户满意度和忠诚度方面做得更好?
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2022-03-31 DOI: 10.33086/bfj.v7i1.2607
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.
在线叫车服务现在正成为全球旅行的热门选择,包括印尼的消费者。然而,新冠肺炎疫情给网约车公司带来了许多不可抗力问题。这些情况导致大量的客户不满,低转换成本,以及客户使用网约车服务的不忠诚。特别地,本研究旨在调查Gojek和Grab的顾客满意度和忠诚度水平的比较。本研究采用在线调查的方法,总共有569个可用的在线回复样本。通过计算重要性-绩效分析、顾客满意度指数和顾客忠诚度指数进行数据分析。我们的研究结果表明,两家公司之间的竞争非常激烈。从服务满意度来看,Gojek略好于Grab。然而,在忠诚度方面,Grab消费者的忠诚度水平高于Gojek消费者。因此,Gojek和Grab拥有多样化的服务策略,为社会提供更多样化的利益,而不是直接竞争。
{"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}
引用次数: 3
EFFECT OF EMPLOYEE SATISFACTION AND EMPLOYEE DISCIPLINE ON EMPLOYEE PERFORMANCE OF PT. MEDIATECH CENTRA FILTER SURABAYA 员工满意度和员工纪律对员工绩效的影响
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2022-03-31 DOI: 10.33086/bfj.v7i1.2709
Farah Jihan Nabilah, Sulastri Irbayuni
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.
本研究旨在分析进步的收益和实现目标。公司需要鼓励和监督员工的表现,以开发他们的潜力。这项研究是定量的,使用的数据是次要的。生产部员工的业绩下降对公司有影响,因为它会阻碍公司的过滤器生产,公司的生产目标无法实现。人力资源管理的范围一般是讨论人的事情,包括员工的工作满意度。员工的工作满意度是一个被认为是必要的因素,因为它可以影响整个公司的运行。员工在工作中感受到的满意度表明员工在履行工作职责时感到愉悦。工作满意度也是员工对工作场所各种情况的积极态度。对于组织来说,员工的工作满意度必须得到重视,实现这一目标主要是组织领导者的任务。对于员工来说,工作满意度是一个个体因素,是实现工作效率的一种手段。因此,在人力资源管理的范围内,工作满意度因素有利于组织/公司,员工,甚至社区。
{"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}
引用次数: 0
THE EFFECT OF SELF-LEADERSHIP, SELF-ABILITY AND RESILIENT ON THE PERFORMANCE OF SURABAYA SATRESKRIM POLICE INVESTIGATORS THROUGH ORGANIZATIONAL COMMITMENTS AS INTERVENING VARIABLES 自我领导、自我能力和弹性通过组织承诺作为干预变量对泗水警察调查员绩效的影响
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2022-03-31 DOI: 10.33086/bfj.v7i1.2739
Fitri Purwanto, S. Mujanah, S. Sumiati
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
本研究旨在证明和分析自我领导、自我能力和弹性对调查人员组织承诺和绩效的影响。所使用的样本是90名受访者,他们是泗水部门刑事调查局的调查人员。数据是通过调查技术与问卷调查工具和数据分析使用PLS(偏最小二乘法)。本研究结果表明,自我领导、自我能力和弹性对研究者承诺和绩效有显著影响,而承诺对研究者绩效有显著影响。这表明,作为一名研究者,他们必须具有自我领导能力,自我能力和高弹性,这样他们才能实现已经设定的目标
{"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}
引用次数: 1
Editorial vol 16 iss 5 社论第16卷第5期
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2022-01-01 DOI: 10.14453/aabfj.v16i5.01
Sonali Bhattacharya, Dipasha Sharma
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}
引用次数: 0
Past, Present, and Future of Corporate Social Responsibility and Earnings Management Research 企业社会责任与盈余管理研究的过去、现在与未来
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2022-01-01 DOI: 10.14453/aabfj.v16i2.9
F. N. R. M. Sofian, I. Mohd-Sabrun, R. Muhamad
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.
几十年来,企业社会责任(CSR)一直是商业研究的核心领域。研究人员一直关注的企业社会责任方面呈指数级增长。大多数研究努力都着重于其积极影响,包括良好的行为改变、有希望的财务业绩、社会投资和发展以及环境保存和保护。另一方面,一些学者质疑企业社会责任的可信度及其与不道德财务行为(尤其是盈余管理)的联系。本文采用系统文献法进行文献计量分析、内容分析和专题分析,以确定企业社会责任报告和盈余管理研究的趋势和结果。文献综述检索由PRISMA指导,并分析了2005年至2021年间的152篇scopus索引文章。结果,本文揭示了最具影响力的作者和文章、主要期刊和国家以及研究集群网络。本文还概述了企业社会责任与盈余管理研究的理论视角和未来发展方向。此外,本文还为利益相关者和研究人员提供了重要而有益的见解。
{"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}
引用次数: 4
Help or Hurt? The Impact of ESG on Firm Performance in S&P 500 Non-Financial Firms 帮助还是伤害?ESG对标普500非金融企业绩效的影响
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2022-01-01 DOI: 10.14453/aabfj.v16i2.7
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.
本文旨在研究2018 - 2020年美国市场背景下ESG实践对公司财务绩效的影响。本文以标准普尔500指数成份股中的57家美国非金融公司为样本进行了研究。两阶段最小二乘(2SLS)估计采用了一个工具变量-所研究公司所在州的政治观点。研究表明,更好地实践ESG可以提高企业以ROA、ROE和TobinQ衡量的财务绩效。这些发现与利益相关者关注理论相一致,而不是股东关注观点。此外,ESG实践对TobinQ的影响程度显著高于ESG- roa和ESG- roe关系。结果表明,ESG收益可以使公司对投资者更具吸引力,从而创造更高的公司资产市场价值,从而提高托宾q比率。与TobinQ增强不同的是,ROA和ROE的显著改善将在长期而非短期内实现。美国市场的管理层持股比例较低,可能会增加公司管理者过度投资ESG的机会,从而降低公司价值。然而,在投资者对社会责任投资强烈需求的压力下,美国公司倾向于参与ESG活动,获得强烈的利益相关者承诺,从而在长期内创造额外的公司价值。
{"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}
引用次数: 14
The Implementation of the Broad-Based Black Economic Empowerment (B-BBEE) Policy in South Africa: a Myth or a Reality in SMEs? 南非实施基础广泛的黑人经济赋权(B-BBEE)政策:中小企业的神话还是现实?
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2022-01-01 DOI: 10.14453/aabfj.v16i1.5
Godfrey Tambudzayi Musabayana, E. Mutambara
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.
1994年独立后的南非政府开始在一个以种族歧视为特征的环境中运作,黑人多数被排除在该国的经济活动之外,并因种族隔离而沦为二等公民。黑人经济赋权(BEE)成为南非政府努力克服种族隔离遗留问题的主要推动力,并被视为解决这些不平衡的工具。本文分析了黑人经济赋权(B-BBEE)政策对中小企业的影响。这项研究有助于非洲各国政府了解土著政策如何缩小控制经济的白人少数与被殖民统治者边缘化的弱势黑人多数之间的差距。在方法上,该研究批判性地分析了BBBEE政策的文献,以及该政策自实施以来在南非的实施情况。研究人员从黑人经济赋权(BEE)和其他研究人员的发现中获得了见解,后来被修改为基础广泛的黑人经济赋权(B-BBEE)。
{"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}
引用次数: 3
期刊
Australasian Accounting Business and Finance Journal
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1