http://mail.palarch.nl/index.php/jae/issue/feed PalArch's Journal of Archaeology of Egypt / Egyptology 2020-12-13T05:31:59+00:00 Editor editor@palarch.nl Open Journal Systems <p>www.PalArch.nl accepts multidisciplinary papers with topics such as:<br /><strong><em>All Fields of Management, Social Sciences, Arts, and Humanities </em></strong><br />Aerial archaeological survey, Archaeological techniques, theory etc., Education, Law, Economics, Accounting, Finance, Human Resource Management, Marketing, Architecture, Epigraphy, History of science, sociology, psychology, Morphology, Museology, Papyrology, Philology, Preparation/conservation, Religion, Underwater archaeology, English Literature, Mathematics</p> <p><img src="http://www.palarch.nl/public/site/images/admin/scimago.jpg" width="205" height="224" /></p> <p><img src="blob:http://www.palarch.nl/609da5b5-0d61-4a77-b6ae-bb504f949645" width="170" height="108" /></p> http://mail.palarch.nl/index.php/jae/article/view/1999 MANAGEMENT SUPPORT, IT RISK MANAGEMENT, AND ORGANIZATIONAL CULTURE ON IT GOVERNANCE AND ITS IMPACT ON COMPANY PERFORMANCE 2020-12-07T04:52:58+00:00 Setyani Dwi Lestari, Mas Khabul Triwibawanto , Retno Fuji Oktaviani, Ulf Henning Richter a@a.com <p>This study aims to examine the effect of support of the senior manager, information<br>technology risk management, and organizational culture on the effectiveness of information<br>technology governance and its impact on company performance at PT. Bank Mandiri<br>(persero). With the advance of information technology, its utilization continues to increase<br>over time. The realization that seeps into the IT business environment and its vitality for the<br>survival of the company have put the IT on the agenda of the executive board. It is<br>recognized that the information infrastructure can effectively and efficiently increase<br>shareholder value. The object of this research is PT. Bank Mandiri (Persero) branch of Metro<br>Tanah Abang. The method of analysis used is Structural Equation Modelling (SEM). The<br>results showed that (1) Support of Senior Manager has a positive and significant effect on the<br>effectiveness of IT Governance, (2) IT Risk Management has a positive and significant effect<br>on the effectiveness of IT Governance, (3) Organizational culture has a positive and<br>significant effect on the effectiveness of IT Governance and (4) Effectiveness of IT<br>Governance has a positive and significant effect on the Company Performance</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2000 FOR A BETTER COUNTRY? YOUNG VOTER’S INTENTION TO VOTE FOR A CANDIDATE: A STUDY OF YOUTH IN INDONESIA 2020-12-07T05:03:48+00:00 Adilla Anggraeni , Minsani Mariani a@a.com <p>This paper seeks to identify the focus areas for marketing strategies to encourage young voters.<br>The paper utilizes quantitative approach research on factors influencing a young voter’s<br>commitment to vote. A survey was employed as a data collection method; whereas the data<br>analysis was conducted using Partial Least Square method. The findings show that it is crucial<br>to politically engage young voters so that they will be more confident that they make the right<br>voting decision and hence will have higher commitment to vote. The number of respondents is<br>relatively small and can be increased to improve the accuracy of the findings. The paper seeks<br>to help political marketers and government to tailor their strategies to increase the number of<br>young voters’ participation. The paper presents a new perspective incorporating different<br>factors that may have influence on young adult voters’ decision-making in a developing<br>country that can be leveraged by political marketers.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2002 ACCOUNTANTS, THE CHALLENGES AND PREPARATION FOR GLOBALISATION ERA: A STORY FROM INDONESIA 2020-12-07T05:05:59+00:00 Reko Saprianto, Evi Steelyana W, Izah Tahir a@a.com <p>As one of the profession in the world, Accountant in Indonesia facing ASEAN Economic<br>Community that will affect globalisation and workforce mobilization. The impact of<br>globalisation for Accountant Profession is the need to be recognized globally by International<br>Standard. IFAC (International Federation of Accountant) has already set up the professional<br>standard and it should be implemented among the members. In Indonesia, there are two<br>associations for Accounting Profession: Indonesia Institute for Chartered Accountant (IAI) and<br>Indonesia Institute for Public Accountant (IAPI). Both have members and actively encourage<br>and preparing the members to face global era. Prior to standarisation, preparing the professsion<br>to be ready for globalisation is the basic step for facing it. Other than that, Higher Education or<br>Universities is the incubator in educating the future accountants which are also taking part for<br>profession development. Universities need to develop their curriculum to be equal to<br>International Education Standard (IES) which already been establisehd by IFAC, in The<br>International Accounting Education Standards Board (IAESB) which is an independent<br>standard-setting body that serves the public interest by establishing standards in the area of<br>professional accounting education that prescribe technical competence and professional skills,<br>values, ethics, and attitudes. In Indonesia, there is still no national standard on curriculum of<br>accounting education in universities and it will consider as problem in educating the future<br>accountants. Yet in the IAI and IAPI themselves there is still gap between the curriculum of<br>bith association with international standard. The purpose of this study is to obtain empirical<br>evidence and find clarity on role of IAPI, IAI and Universities in enhancing and support the accounting profession development in Indonesia especially to be ready in facing globalissation.<br>The role of those associations and universities in developing accounting profession are<br>significantly important since accountants have public service that will impact to industry as<br>well as private sector. This paper is using Quantitative Method and spreading questionairres to<br>respondents to (IAI, IAPI and Universities) as data collection and Regression Method as<br>analysis procedures. Our findings showed that varible IAPI (Audit Quality, Ethics and<br>Independecies) and IAI (IAI Regulation and socialisation: workshops, national events) has<br>significant influence in preparing Accountants in facing global in digital era but it is not happen<br>for variable University (National Accounting Education Standard)&nbsp;</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2004 SHOPPING TOURISM AND THE NEED INFORMATION ACCESSIBILITY 2020-12-07T05:10:21+00:00 Nurul Sukma Lestari*, Rachel Dyah Wiastuti, Novita Indah Mulyaningrum a@a.com <p>Shopping has turned into a major tourist activity and has become a factor in the selection of<br>the destination. Accessible environments and services enhance the experience of shopping,<br>which can expand the general intensity of tourism goals. The purpose of this research is to<br>identify the implementation of accessible information in shopping malls in Jakarta. This is a<br>qualitative descriptive research. Primary data was collected through direct observation and<br>interviews between January and February 2018. The official website of the Jakarta Tourism &amp;<br>Culture Board was used as a recommendation to designate eight shopping malls as the research<br>objects. The results give an overall picture that denotes accessible information in tourism,<br>which are categorized into seven variables: printed material, digital documents, audio-visual<br>content, websites, mobile applications, self-service terminals/mobile devices, and signage. This<br>research contributes to the understanding of shopping tourism development in Jakarta in<br>enhancing their information accessibility to gain a better competitive advantage and be in line<br>with the Tourism for All concept.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2009 THE INFLUENCE OF TRUST AND SERVICE QUALITY ON LOYALTY THROUGH CUSTOMER SATISFACTION IN INDONESIAN MARKET PLACES 2020-12-07T05:35:44+00:00 Rianto Nurcahyo, Bernard Alexander , Wendy Junaidi a@a.com <p>This research aims at examining the influence of customer trust and service quality on customer<br>satisfaction and their impacts on customer loyalty in Indonesian market places. The research<br>data was collected by using questionnaires which were distributed to 100 customers. In<br>analyzing the data, the researcher applied path analysis method to answer the designated<br>research problems. Research results stated that service quality variables influence customer<br>satisfaction and customer loyalty, while customer trust influences customer satisfaction only.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2010 HOW STORY AND VISUAL IDENTITY CONTRIBUTE TO SOCIAL MEDIA BRANDING OF INDONESIAN LOCAL BRAND 2020-12-07T05:41:29+00:00 Mia Angeline , Yuanita Safitri , Stephany Chandra a@a.com <p>Indonesia is known as the social media capital of the world. With strong sharing habit and<br>social media addiction, brands are required to use social media to enhance relationship with<br>Indonesian customers. CHAMBER, an upper-class dining in Jakarta just launched their new<br>brand identity and started to focus in instabranding, a term for social media branding through<br>Instagram. Thus, the aim of this study is to analyze how story and visual identity contribute to<br>CHAMBER’s social media branding. The study used a qualitative descriptive approach, with<br>case study method. Data was collected through digital observation and interviews with<br>CHAMBER and Higherpurpose Branding Studio executives, also with customers. The<br>CHAMBER branding process has reached a point where consumers can differentiate a brand<br>from similar product or service categories. So far, CHAMBER has efficiently and precisely<br>used most Instagram features to gain recognition and has consistently incorporated essential<br>elements so that the brand is strong and easily distinguishable.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2011 THE IMPACT OF GENDER AND PROFESSIONAL STATUS ON PERCEPTION OF ETHICAL BEHAVIOR IN PERSONAL SELLING 2020-12-07T05:44:13+00:00 Nugroho J. Setiadi, Regina Inderadi a@a.com <p>This study aims to explore the different perceptions of salespersons in personal selling and<br>salesforce candidates (students) in personal selling, and to compare their perceptions toward<br>gender. An empirical study was conducted as part of the hypothesis testing on perception<br>differences of selling ethics based on gender differences and on perception differences between<br>personal seller and personal seller candidates (students). A questionnaire was distributed to<br>200 respondents in Bandung in early 2013 and in Jakarta in mid-2013. Using mean test, validity<br>test, and reliability test instruments, data was analyzed to answer the hypotheses. The results<br>indicate general differences between male and female students in four ethical dimensions,<br>namely: moral development, ethical value system, ethical issues sensitivity, and ethical<br>behavior. However, the empirical research showed that gender is not a significant determinant<br>in testing ethical behavior in general. Significant differences are found in terms of personal<br>selling ethics and personality trait.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2012 A PRELIMINARY STUDY OF SUSTAINABLE TOURISM DEVELOPMENT: A CASE STUDY IN TOBA REGION 2020-12-07T05:45:46+00:00 Wendy Tarigan, Kristianus Oktriono a@a.com <p>The research aims to propose a strategic analysis of sustainable tourism development in Toba<br>area. Toba, as pilot areas in developing an economy based on tourism in Indonesia, consists of<br>the diverse human and natural resources. The empowerment of these assets requires a prudent<br>approach to develop reciprocal contribution to local community welfare. It sheds light on the<br>approach of constructive tourism. Tourism, as an amalgamation of stakeholders, contributes<br>and offers a resolution to achieve the goal. As this backdrop, the research involved 150<br>respondents and small and medium enterprise in Toba area. Coupled with the study objective,<br>SWOT analysis promotes strategic findings to delineate several assortments of feasibility<br>programs including the outcomes, mechanisms of business production and distribution, and<br>marketing guidelines. The study denoted the effectiveness and efficiency of sustainable tourism<br>development in particular area eventually.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2013 THE NEXT STEP: INNOVATE OR BUST, THE CHINESE- INDONESIAN SUCCESSION CHALLENGE IN FAMILY BUSINESS 2020-12-07T05:47:17+00:00 Jacob Donald Tan, Leon Levin a@a.com <p>This paper explores and explains how the ethnic Chinese in Indonesia (Chinese Indonesians)<br>undertake innovativeness in their family-owned small-and-medium enterprises (SMEs) during<br>intra-family succession from a socioemotional wealth (SEW) perspective. SMEs play a major<br>role in the Indonesian economy as they provide about 97% of the country’s employment and<br>make up around 57.8% of the GDP. According to the World Economic Forum (2016),<br>Indonesia is home to the largest number of Chinese (7.67 million) outside of the People’s<br>Republic of China, where they make up 3.5% of the Indonesian population and are also known<br>to contribute 70% to the country’s economy. Hence the transgenerational entrepreneurship of<br>this ethnic group is essential for the growth of the nation’s economy. Based on source<br>triangulation, we employed in-depth interviews and observations of the incumbents and<br>successors in each case of family business. Findings indicate how incumbents and successors<br>can undertake their distinctive roles- based on non-economic/affective endowments- to acquire<br>innovativeness as they secure family business succession.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2014 IMPLICATIONS OF CSR ON NON-PERFORMING LOANS IN THE ASEAN BANKING INDUSTRY 2020-12-07T05:48:52+00:00 Dominique Razafindrambinina, Veronica Grace a@a.com <p>Banks with good reputation are linked to better financial performance and creditworthiness.<br>Their incentives to achieve that should be directed toward a more strict pre-loan evaluations of<br>borrowers. This research examines whether there is any link between corporate social<br>responsibility (CSR) and non-performing loans (NPLs) in the ASEAN banking industry. The<br>sample in the study consists of 60 publicly listed banks from Singapore, Malaysia, Indonesia,<br>Thailand, Philippines, and Vietnam with a time period of 6 years from 2011-2016. A crosssectional approach is applied to assess the relationship between NPLs and CSR and other<br>selected control variables. The study employs multiple regression analysis to determine the<br>relationship between variables. The results indicate that there is no significant link between<br>NPLs and CSR in the ASEAN banking industry. Notwithstanding that, the findings exhibit a<br>significant negative relationship for profitability and firm size with NPLs. The findings also<br>show an insignificant impact of banking ownership toward NPLs.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2015 DIGITAL BADGE FROM THE PERSPECTIVE OF SELFDETERMINATION THEORY 2020-12-07T05:50:37+00:00 Christian H. Pangaribuan , Desman Hidayat , Okta Prihatma Bayu Putra , Glory Aguzman, Rahmat Febriyanto a@a.com <p>Digital badges, as an example of gamification of learning, have recently been used as<br>credentials by educators and corporations to display and reward learners. The use of game<br>design elements in non-game contexts receives only a limited amount of research. The main<br>purpose of this study is to examine how three components of Self-Determination Theory (SDT)<br>are related to value perception and intention to send an application to corporations adopting<br>badges to mark achievements. In this context, data collected from 207 employees of various<br>firms operating in different industries in Indonesia were tested and analyzed. We investigated<br>which motivational elements of the theory influence the digital badge value perception and the<br>intentions of the respondents</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2016 THE EFFECT OF OWNERSHIP OF EXCLUSIVE INTERNATIONAL NETWORK AND PHYSICAL ASSET TO INNOVATIVE LOGISTICS CAPABILITY AND ITS IMPACT ON COMPETITIVENESS 2020-12-07T05:54:05+00:00 Darjat Sudrajat, Bahtiar Saleh Abbas, Dyah Budiastuti, Nugroho Setiadi a@a.com <p>This research intended to find out the description and the effect of ownership of the exclusive<br>international network and physical assets on competitiveness through innovative logistics<br>capability. It used strategic management theory especially dynamic capability school. It was a<br>descriptive, quantitative, causal, or cross-sectional survey research; sample size consisted of<br>280 logistics service companies in Jakarta (Jabodetabek) by using probability sampling<br>technique; data collection used questionnaires and processed by SEM-Lisrel program. The<br>urgency of this research was to answer the importance of innovative logistics capability in<br>enhancing the competitiveness of logistics services companies. This research tried to construct<br>a model that can be used by the companies in enhancing their competitiveness through<br>enhancing innovative logistics capability and certain resources. The findings of this research<br>comprised the ownership of international exclusive network had a positive and significant<br>effect on innovative logistics capability while the international exclusive network had no<br>significant effect on innovative logistics capability; but simultaneously their effect on<br>innovative logistics capability was positive and significant; innovative logistics capability had<br>a positive and significant effect on the companies’ competitiveness. Therefore, ownership of<br>physical asset and international exclusive networks must be integrated so that they transform<br>into innovative logistics capability in order to enhance the companies’ competitiveness</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2017 THE ANALYSIS OF COMPETITIVE STRATEGY: THE IMPACT OF NONALCOHOL POLICY TOWARDS HOTEL PERFORMANCE. CASE OF HOTELS IN JAMBI- LAMPUNG AND PALEMBANG 2020-12-07T05:57:54+00:00 Pantri Heriyati, Gian Utomo a@a.com <p>The hotel industry in Indonesia has been rapidly growing. As the industry grows, competitive<br>becomes more intense. In order to survive, hotels need to develop strategies to create<br>competitive advantage. In this case, Aston Hotel Palembang adopts product differentiation<br>strategy by being a halal-certified hotel. This strategy was adopted to optimize the market<br>potential. The Hotel also manages to save a considerable amount of capital and operating cost<br>from this strategy that further leads to their prime performance. The objective of this research<br>is to analyze the variables that make the Hotel’s strategy to be successful and to further analyze<br>how Aston Palembang’s strategy can be replicated to other hotels to maximize profit and to<br>achieve Hotel Sustainable Performance (HSP). This research used qualitative approach by<br>conducting interviews with the General Managers and the Head of Departments of the<br>representative hotels and analyzed using content analysis method. The findings of this research<br>shows that by adopting the strategy of non-alcoholic policy and being halal-certified, Aston<br>Palembang has achieved a prime performance which lead to the achievement of firm<br>performance and competitive advantage.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2018 THE INSTITUTIONALIZATION OF AN INTERMEDIARY ORGANIZATION: A CASE STUDY OF ‘PEMUDA PANCASILA’ A BUSINESS INTERMEDIARY IN INDONESIA 2020-12-07T06:01:55+00:00 Marko S Hermawan, Evan Sugiarto a@a.com <p>The institutionalization of an intermediary organization is imperative to legitimatize social and<br>people’s organizations within an Indonesian business context. The aims of this study are to<br>investigate the importance of providing such an organization as an intermediary institution in<br>negotiating, supporting, and providing assistance between a company and an authority. In this<br>case, the role of Pemuda Pancasila (PP) is scrutinized in order to provide an understanding on<br>how business in done in Indonesia. An interpretivism approach was used to acquire an in-depth<br>understanding of the organization, as well as its systems. Semi-structured interviews and<br>observations were employed to gather data, and an emic approach was used to reveal such<br>themes. The findings suggest three themes associated with the institutionalization of PP:<br>operational fieldwork, political ties, and ties with regulatory bodies. In conclusion, PP is<br>institutionalized as a reliable organization for its safety and useful links, both for internal<br>members and external parties. Through its connections, PP is legitimized as a part of Indonesia’s<br>business systems, in order to facilitate the process of negotiation and administration concerns.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2019 MODELING OF CO-CREATION IN ADVENTURE TOURISM: EMPOWERING CUSTOMER PARTICIPATION TO STRENGTHEN BEHAVIORAL INTENTION 2020-12-07T06:04:57+00:00 Radeswandri, Ginta Ginting a@a.com <p>Adventure tourism is a rapidly growing sector, with a potential market estimated to provide<br>9% of the GDP of a country. However, this significant opportunity is yet to be optimized by<br>entrepreneurs, particularly in Indonesia, which has natural resources that can be managed well<br>to offer adventure tourism. Businesspersons, especially those in the tourism field, are<br>challenged to encourage the growth of adventure tourism. Therefore, this study suggests a<br>conceptual model of co-creation by involving customer participation to explore facts on the<br>field regarding the extent of the role of consumer involvement as co-producer in creating value<br>(unique experience). Co-creation becomes the key to the success of adventure tourism and<br>remains a phenomenon and research gap that requires further evidence. Value co-creation<br>through consumer participation will promote satisfaction and repurchase intention, which, in<br>turn, will affect business sustainability. The conceptual model developed in this research is<br>made on the basis of empirical study and can be used to conduct research in the development<br>of the tourism industry. Empirically, the objective for this modeling can trigger further research<br>on value co-creation by referring to a service-dominant logic paradigm especially in the tourism<br>sector.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2020 A PROBLEM-BASED LEARNING APPROACH IN MANAGEMENT CONTROL SYSTEMS COURSES: PERCEPTIONS FROM ACCOUNTING STUDENTS IN INDONESIA 2020-12-07T06:08:19+00:00 Rosaline Tandiono, Valentina Tohang a@a.com <p>This paper aims to describe the implementation of a problem-based learning (PBL) method in<br>non-technical accounting courses with students in an Indonesian learning environment. Nontechnical courses such as Management Control Systems are not precise disciplines. They<br>require students to probe for possible solutions from their own approaches by considering<br>divergent views. Accounting students might find it challenging to learn in the manner the<br>course requires as they tend to focus on accounting technical skills and expect an exact answer.<br>The situation is more exigent in the Indonesian learning context, as students in Indonesia have<br>the habit of obeying and learning by rote from lecturers. Therefore, it is pertinent to apply a<br>PBL method in this course to support students in constructing their thoughts. The second<br>objective of this paper is to determine students’ perceptions of the implementation of PBL in a<br>Management Control Systems course. The findings of this paper are that overall, students<br>perceive PBL positively. The factors contributing to their favorable response are group<br>discussions, self-study, and improved communication skills. Hence, PBL is an effective<br>teaching approach in a quiet and passive learning environment. PBL is also suitable to be<br>implemented in non-technical Accounting courses, such as Management Control Systems.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2021 TAKING CARE OF EARNINGS MANAGEMENT: DETECTION USING INTERNAL CONTROL REVIEW AND FINANCIAL RATIO ANALYSIS 2020-12-07T06:11:01+00:00 Siti Hajarunnisya , Desi Adhariani a@a.com <p>This study aimed to analyse the role of internal control and financial ratio analysis on<br>preventing and detecting earnings management in the financial statement of companies listed<br>on the Indonesia Stock Exchange. This study uses a quantitative research approach with a panel<br>data regression model. The calculation of earnings management was conducted based on the<br>model developed by Kothari et al. (2005). Using 628 sample companies for the period of 2015-<br>2016, the results show that effective internal control could reduce the tendency of earnings<br>management and that financial ratios could significantly provide indication of irregularities in<br>financial statements.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2024 MARKET VALUATION OF INTELLECTUAL CAPITAL OF INDONESIAN LISTED FIRMS 2020-12-07T06:15:30+00:00 Yanthi Hutagaol-Martowidjojo, Angela Ansley a@a.com <p>This study aims to investigate the impact of intellectual capital (IC) on the market value of<br>Indonesian public listed firms. Further, this study also analyzes the relationship of each of the<br>individual IC elements with the sample firms’ market values. The research sample covers all<br>of the Indonesia Stock Exchange (IDX) public listed firms, excluding banking and financial<br>firms. This study observes a total of 829 firm years from 2013 to 2015. The authors employ<br>multiple regression analysis, with market values measured by Tobin’s Q) as the dependent<br>variable and intellectual capital efficiency (ICE) and its elements as the independent variable.<br>The findings show that, on average, the ICE of Indonesian listed firms has a weak positive<br>relationship with their market values. Additionally, further analyses find that Human Capital<br>Efficiency (HCE) has the strongest relationship with market value compared to Structural<br>Capital Efficiency (SCE) and Relational Capital Efficiency (RCE). This implies that ICE may<br>improve the Indonesian firms’ market value by improving the level of HCE.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2025 STRATEGIC EMPOWERMENT OF SMES FOR GLOBAL COMPETITIVENESS GROWTH THROUGH E-BUSINESS ADOPTION INTENTION 2020-12-07T06:21:46+00:00 Hartiwi Prabowo , Yuniarty , Enny Noegraheni a@a.com <p>In the era of globalization and rapid development of information technology, companies have<br>to adopt the internet-based business. The internal readiness factors of Small-and Medium-Sized<br>Enterprises (SMEs) have a significant influence on the intention of adopting e-business in<br>SMEs. Further, external readiness factors of Small-and Medium-Sized Enterprises (SMEs) also<br>have a significant influence on the intention of adopting e-business in SMEs. The population<br>of the study was SMEs producing textile products, handicrafts, and Moslem clothing in Cipadu<br>Jaya, Larangan, Tangerang. The method of sampling was simple random sampling with 100<br>SMEs as samples. The study employed Structural Equation Modeling (SEM) with SmartPLS<br>Software 3.0 for data analysis. The findings indicate that the adoption of e-business within<br>SMEs was affected by technological mastery, business competition pressure, and business<br>partners’ readiness. The organizational readiness and customer readiness had no significant<br>effect on e-business adoption intentions.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2026 SEMIOTIC ANALYSIS OF E-COMMERCE ADVERTISEMENT “GILANYA BELANJA DI BUKALAPAK” 2020-12-07T06:23:59+00:00 Ramanov Barezki, Muhamad Aras a@a.com <p>This research aims at interpreting the meaning of each scene in the advertisement Gilanya<br>Belanja di Bukalapak (Shopping Madness in Bukalapak) by using Roland Barthes’ (1972)<br>semiotic analysis. It seeks to understand the meaning of the signs in each scene and to reveal<br>the message in the advertisement. The research used qualitative approach with Barthes’<br>Semiotics method. These scenes showed several people that strangely used tools or goods,<br>which can lead to the audience’s false perceptions. The results indicate that (1) the denotation<br>meaning of each scene shows some people that performed unusual movements when using<br>some tools or goods; (2) the connotative meaning of each scene is that those people showed<br>happiness with unusual movements when shopping with big discounts at Bukalapak; (3) based<br>on myth elements, five myths in Bukalapak advertisement are: (a) selfie stick and selfie which<br>showed modern culture, (b) high heels shoes that can boost women’s appearance, (c) the use<br>of pomade among men, (d) branded women bags which become a phenomenon for women<br>who wear it, and (e) a pestle and mortar which are Indonesian traditional kitchen tools.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2030 THE IMPACT OF ACCOUNTING APPLICATIONS USAGE, LEARNING ACHIEVEMENTS AND ACCOUNTING LEARNING SYSTEM TO ACQUISITION ACCOUNTING KNOWLEDGE 2020-12-07T06:30:11+00:00 Wendy Endrianto, Stefanus Ariyanto , Fransisca Hanita Rusgowanto a@a.com <p>Software users are growing in numbers and so as the accounting software needed by industries<br>to account for their transactions. Accounting students must be prepared to be able to use<br>accounting software or using the software to understand the accounting process as a whole.<br>Several previous studies have shown that using accounting software as a learning media give<br>good impact on increasing accounting knowledge acquisition of accounting students. Besides<br>learning media in the form of accounting software, other factors that cause the accounting<br>knowledge acquisition by students is an interest in learning. The purpose of this study is to<br>examine whether the accounting software as learning media and accounting learning interest<br>affects the absorption or acquisition accounting knowledge for the students, so the graduate<br>students have sufficient accounting knowledge and expertise to be hired by industries. This<br>study uses multiple regression analysis to conclude directly about the influence of each<br>independent variable used partially or jointly that aims to test the hypothesis about the influence<br>of one or several variables against other variables.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2031 IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARD OVER NON-PUBLICLY ACCOUNTABLE ENTERPRISES: ITS FINDINGS ON SMALL AND MEDIUM ENTERPRISES IN JAKARTA 2020-12-07T06:31:55+00:00 Gen Norman Thomas a@a.com <p>The study aims to identify and to analyze the implementation of Financial Accounting Standard<br>for Non-Publicly-Accountable Enterprises (FAS-NPAE) on Small and Medium Enterprises<br>(SMEs) in Jakarta and its buffer areas. Conducting identification and analysis to determine the<br>comparison between accounting records by SMEs with accounting records based on<br>implementation of FAS-NPAE. SMEs continuously provide the recording of accounting in<br>company's operation. This research used an explanatory survey method at knowing the<br>implementation result of FAS-NPAE. The way of recording the accounting transactions by SMEs<br>that becomes a habit certainly will not be easy if it is immediately changed with other habits. The<br>implementation of FAS-NPAE as of January 1, 2011, to SMEs without public accountability is<br>required for using FAS-NPAE. The primary data found the comparison the recording of<br>accounting with or without using FAS-NPAE. The research findings revealed that there were<br>twenty enterprises of SMEs in various businesses to explain these phenomenons via closed<br>questionnaire and interview. The results show the understanding of SMEs on the importance of<br>accounting was at 75% of respondents. Not reporting the financial statement based on FAS-NPAE<br>but obtaining a loan from the bank was at 50%. There were 25% of the respondents who understand<br>about FAS-NPAE. Receiving information the socialization of FAS-NPAE was at 45%. Preparing<br>the financial report based on FAS-NPAE was only at 10%.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2032 ONLINE REVIEWS: DO THEY AFFECT CONSUMERS CONFIDENCE? 2020-12-07T06:35:01+00:00 Vidayana a@a.com <p>E-commerce has gradually become a very important business activity. However, the<br>penetration of B2C e-commerce in Indonesia is still below other major Asian countries.<br>Consumer confidence in conducting online transactions is found to be one factor that hinders<br>consumers to be involved in e-commerce. Reading online reviews is one way for consumers to<br>gain more information about an online product or seller. It has become a popular media to<br>promote a product or service. However, the impact of online reviews toward consumer<br>confidence is still mainly unobserved. This study is based on the perspectives of 173 business<br>school students to assess the impact of online review attributes (product reviews, e-commerce<br>reviews, and seller reviews) towards consumer confidence. Data was analyzed using a<br>regression analysis and interaction analysis to assess each variable’s contribution towards<br>consumers’ confidence as well as the whole model. The role of gender as a moderating variable<br>was also explored. The results show that online reviews significantly influence consumer<br>confidence to use e-commerce. However, gender does not moderate the relationship between<br>online reviews and confidence.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2033 LEADERSHIP COMMUNICATION IN LOCAL ECONOMY DEVELOPMENT 2020-12-07T06:36:41+00:00 Tri Adi Sumbogo , La Mani a@a.com <p>Indonesian has experimented in recent years with a unique and novel form of local<br>development, the Village-Owned Enterprise (VOE), which involves the village government<br>and the community in managing the institution based on the village’s needs and economy. A<br>case-study of a VOE in Cangkudu Village on the Indonesian island of Java shows that<br>leadership communication is one of the success key determinants of such a local economic<br>institution, along with economic resources, human resources, and the capacity of local<br>government. Cangkudu Village is considered to be the first village in Indonesia which has<br>suceeded in developing the local economy and good governance through its VOE. This success,<br>however, is shortlived and was evident from 2014 to 2016 only. In 2017, the VOE stagnated<br>and was not sustained by the village officials. Through observation, interviews and<br>documentation using an organizational communication perspective, this research found that the<br>autocratic communications leadership style is implemented by the Village Chief to run a<br>business unit in the village. The unsustainability of the VOE resulted from several factors<br>associated with social cohesion; social trust; information disclosure among actors, the existence<br>of powerful people and affect the dynamics of local political economy; the competence to run<br>business unit; and the capability of VOA management</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2034 MODELLING THE APPLICATION OF FINTECH IN INDONESIA 2020-12-07T06:40:29+00:00 Jonny, Kriswanto a@a.com <p>In recent years, FinTech services have emerged in many countries around the world including<br>Indonesia. FinTech service combines financial services and mobile technology to serve the<br>consumer’s needs for more effective and efficient financial services. Its market size is also<br>growing which indicates that the service is widely accepted. However, the study on FinTech is<br>still lacking, especially relating to the consumers’ behavior in adopting the service. Therefore,<br>the aim of this research is to study the factors that influence consumers in adopting FinTech<br>services by surveying Indonesian consumers. From 250 respondents, there were 204 forms that<br>were filled and returned. By conducting the Structural Equation Modeling (SEM) using Lisrel<br>8.80 software, all of the consumer’s inputs are computed. From this computation, there are<br>three results that can be drawn. First, it revealed that the element of trust generally influences<br>not only the user’s satisfaction but also the person’s continuance intention. However, the<br>person’s satisfaction does not necessarily influence a person’s continuance use intention.<br>Second, all factors of convenience, performance, cost advantages, referent network size and<br>perceived complementary, if combined together, have an effect on the user’s satisfaction.<br>Third, other factors such as authentication, non-repudiation, confidentiality, privacy protection,<br>and data integrity are also deemed as important elements to consider. Therefore, any Fintech<br>company should take into consideration these factors to win their customers in this market</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2035 ANALYSIS OF COFFEE BEANS POTENTIAL FROM PUNTANG MOUNTAIN, WEST JAVA, INDONESIA, USING BUSINESS MODEL CANVAS APPROACH 2020-12-07T06:43:11+00:00 Iston Dwija Utama, Dian Kurnianingrum , Nur Azmi Karim a@a.com <p>Puntang Mountain is located in West Java Province, Indonesia, and known as coffee plantation<br>area which produces one of the best quality coffee beans and it’s been acknowledged by<br>Specialty Coffee Association of America (SCAA). The quality has been proven, however, there<br>are things need to be considered. The objective of this research is to describe and analyze<br>factors that related to the coffee beans by using business model canvas approach before<br>mapping the strengths and weaknesses of coffee beans. Research methodology used in this<br>study is the qualitative method by conducting the interview with the coffee farmer groups,<br>headman, and Personage in Mountain Puntang area. Our findings show that the strength points<br>of Puntang Mountain area are the local wisdom at society in Puntang Mountain and the quality<br>of coffee beans which have been proven as one of the best coffee beans. The main problem<br>related to coffee beans of Puntang Mountain are production capacity, branding, and limited<br>distribution channels.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2036 CONSUMER SELECTION OF E-MARKETPLACE TYPE BASED ON DEMOGRAPHIC AND BEHAVIORAL SEGMENTATION 2020-12-07T06:45:10+00:00 Ina Indartoyo a@a.com <p>The increase of internet user penetration in Indonesia are seen by e-commerce players<br>as a huge opportunity to expand their businesses. Internet nowadays are not only used as<br>communication media, but also business transaction platform. The rising of e-commerce<br>industry is followed by the development of new e-commerce marketplaces, which means that<br>consumer has more choices of shopping places. Even though it is beneficial for consumers, but<br>it has become a challenge for current as well as future marketplaces. With many choices<br>available, it will become easier for consumer to switch from one brand to another when they<br>are not able to find what they’re looking for in a brand. Marketers are looking for answers as<br>how to not make brand switching happen by knowing their potential customers’ characteristics.<br>This way, companies can figure what their customers needs and wants are, resulting in the best<br>treatments for each segment. Segmentation in this research is done through the grouping of 455<br>respondents in Jakarta that have similar aspects in both demographics and behaviors. The<br>method of segmentation used are cluster analysis and cross tabulation. The results of this<br>research indicated the existence of three different segmentation: novice shopper, simple<br>shopper and dedicated shopper, with each has its own demographic and behaviour<br>characteristics that are very interesting to be studied.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2039 RE-EXAMINING DIVIDEND PAYOUT, PROPORTION OF OWNERSHIP AND FIRM’S VALUE IN INDONESIA 2020-12-07T06:48:00+00:00 Yosman Bustaman, Agustini Hamid , Anita Juwita a@a.com <p>We re-examine the impact of dividend policy and proportion of ownership on firm value in the<br>Indonesian Capital Market, which includes 2,712 firm-year observations over the period of<br>2005-2016. Tobin’s Q measures firm value, and dividend payout over net income is a measure<br>of dividend policy. We also include proportion ownership for the insider of the company,<br>foreign owner, and government owner. A panel data regression model is used in our analysis.<br>After controlling for firm-specific variables – size of company, liquidity, profitability, and<br>leverage – we find that dividend policy is irrelevant in driving firm value in the Indonesian<br>capital market. This phenomenon might occur in Indonesia because the market is characterized<br>by investors’ short-term investment perspective. They are less concern about the dividend<br>payment and more focused on capital gains. Additionally, it seems that insiders expropriate the<br>firm cash flows for their benefits at the cost of minority shareholders with their control power,<br>and consequently values are lowered within the market. However, the greater the foreigner<br>ownership, the higher the value in the market; this positive reaction emerges possibly because<br>the firm perceives the application of good corporate governance. Concentrated ownership from<br>the government does not have a significant relationship with the value of the firm.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2041 THE FACTORS AFFECTING ACCOUNTING CONSERVATISM IN LISTED INDONESIAN MANUFACTURING COMPANIES 2020-12-07T06:50:05+00:00 Sasya Sabrina, Jessica Elvina a@a.com <p>This study analyses the factors affecting accounting conservatism. The factors included in this<br>study are bonus plan, debt covenant, growth opportunity, and litigation risk. The sample is<br>manufacturing companies listed on the Indonesian Stock Exchange that published an audited<br>financial report for the 2013-2015 period. The 156 points of data were collected based on<br>purposive sampling from 52 manufacturing companies in Indonesia and were analysed using<br>multiple linear regressions. The study concluded that debt covenant has a positive effect on<br>accounting conservatism, growth opportunity has a positive effect on accounting conservatism,<br>bonus plan has no effect on accounting conservatism, and litigation risk has no effect on<br>accounting conservatism.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2042 THE INFLUENCE OF BRAND IMAGE DIMENSIONS ON CONSUMER’S PURCHASE BEHAVIOR (THE CASE OF AGODA.COM) 2020-12-07T06:51:51+00:00 Pantri Heriyati , Ono Supriadi , Fadel a@a.com <p>During the past decade, an increasing number of online hotel booking has been validating the<br>use of electronic commerce in the hotel industry. This study applies marketing theory aimed at<br>explaining the consumer’s purchase behavior over the hotel booking online in Jakarta. The<br>authors examine the influence of brand image dimensions (brand reputation, brand familiarity,<br>brand trustworthiness, and service excellence) on consumer’s purchase behavior. Based on a<br>survey of 120 consumers who booked a hotel online via AGODA.COM, a multiple linear<br>regression was used to test the proposed hypothetical relationships between brand image<br>dimensions and consumer’s purchase behavior. The findings indicate that all examined brand<br>dimensions above have a direct linear relationship with consumer’s purchase behavior, with<br>the service excellence is the most influential factor (standardized corfficient beta=0.263), while<br>brand reputation is the least (0.181). In the meantime, all the four brand dimensions together<br>explain 62.4% of the variant in the consumer’s purchase behavior.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2043 EVIEWS ANALYSIS: MODEL OF INVESTMENT OPPORTUNITY SET (IOS) AND ITS IMPLICATION TO CORPORATE VALUE ON MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX) 2020-12-07T06:54:24+00:00 Lely Indriaty , Gen Norman Thomas, Nuzulul Hidayati, Laili Suryati a@a.com <p>The study aims to empirically prove Determinants of Investment Opportunity Set (IOS)) and<br>its implication to Corporate Value (Tobin’s Q): An Empirical study to Manufacturing<br>Companies Listed in Indonesia Stock Exchange” in 2010-2017, using panel data regression<br>models. Based on the empirical results, three variables significantly affect Investment<br>Opportunity Set (IOS) namely Leverage, CR and ROA, the most dominant influence is ROA<br>with the positive direction. The result of testing simultaneously shows four variables influence<br>Investment Opportunity Set (IOS) to the manufacturing companies listed on Indonesia Stock<br>Exchange. Of the 50 companies as research samples, a company with the most sensitive<br>average of change of IOS is PT Lionmesh Prima Tbk (LMSH) and the least sensitive is PT<br>Astra International, Tbk (ASII). Its implication for Tobin’s Q indicates that ROA, CSR, IOS<br>ratio have a positive influence, while LV and CR, negative influences but not significant. The<br>result of simultaneous testing shows LV, CR, ROA, CSR, IOS affect Tobin’s Q. The ratio of<br>ROA is the most dominant to affect Tobin’s Q with a positive direction. Of the 50 companies<br>as research samples, a company with the most sensitive average of change of Tobin’s Q is PT<br>Lionmesh Prima (LMSH) and the least sensitive is PT Kedaung Indah, Tbk (KICI).</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2045 CORRELATION ANALYSIS BETWEEN CORE COMPETENCY AND EMPLOYEE PERFORMANCE (CASE STUDY: “XYZ FOUNDATION”) 2020-12-07T06:56:05+00:00 Jefta Harlianto a@a.com <p>In a competitive globalized world, human resource holds important roles to move the company.<br>To be able to compete with other companies, employees need to have better competency.<br>Competency consists of knowledge, skill, and attitude. These three aspects determine behaviors<br>that will support the employee performance in a company. XYZ Foundation is a foundation<br>that pays big attention to their employee competency development because XYZ Foundation<br>realizes how important employee competency is to achieve vision and mission of the<br>organization. XYZ Foundation wants to know if there is a correlation between competencies<br>that have been set to the employee performance improvement. Researcher collects Core<br>Competency and Key Performance Indicator score from 1075 of XYZ Foundation employees.<br>Based on correlation analysis using Pearson Correlation and Test of Significance, researcher<br>concluded that there is strong correlation (0.959) and significance (0.000) between employee<br>Core Competency and Key Performance Indicator score In addition, there is strong correlation<br>between each component in Core Competency to Key Performance Indicator of the employees:<br>Business Acumen (0.952), Innovation (0.951), Operation Excellence (0.954), Personal<br>Development (0.953), Service Excellence (0.951), with significance of 0.000 for each<br>component, and there are strong correlation and significance between each component in Code<br>Competency with the Core Competency score in XYZ Foundation Employee: Business<br>Acumen (0.993), Innovation (0.991), Operation Excellence (0.993), Personal Development<br>(0.994), Service Excellence (0.993), with level of significance 0.000 for each component.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2046 FACTORS AFFECTING THE INTEREST OF ACCOUNTING STUDENTS IN CAREER SELECTION 2020-12-07T06:57:39+00:00 Lidiyawati, Anis Sahara a@a.com <p>This research work aims at analyzing the various factors affecting accounting students’<br>decision in picking an accounting career. The GPA, intrinsic value and financial reward are the<br>factors analyzed in this research work. Data was collected by distributing questionnaires to<br>accounting students of Bina Nusantara University. Using the purposive sampling method, 226<br>students were selected as research samples while the multiple regression technique was used<br>to test for hypothesis. The results of this study indicates that GPA, Intrinsic Value, and<br>Financial Rewards have significant impact on accounting students’ interest in picking a career<br>in accounting.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2052 COMPETITIVE ADVANTAGES OF FINANCIAL COMPANIES ON THE INDONESIAN STOCK EXCHANGE 2020-12-07T08:10:58+00:00 Mulyono , Xyzco Primarosan , Kasdono , Kevin Yulianto a@a.com <p>This research aims to determine the effect of e-business, innovative organisation and free float<br>on the competitive advantage of financial companies listed on the Indonesian Stock Exchange.<br>Interviews and questionnaires with the management of financial companies were used to<br>collect the required data. The data were then subjected to structural equation modelling using<br>Smart PLS. The results indicate that e-business, innovative organisations and free float have<br>positive impacts on competitive advantage.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2053 ANALYZING SHOPPER’S RESPONSE ON INDONESIA MARKETPLACE 2020-12-07T08:12:59+00:00 Lim Sanny , Leonardo , Naomi Angelina, Sari Apriza , Lea Simek a@a.com <p>This research describes consumer responses to online shopping in Indonesia, Primary data<br>collected via an online questionnaire is used. The respondents of this study are limited to people<br>who in the past or now often do online shopping transactions. SEM (Structural Equation<br>Modeling) is the quantitative data analysis method used here to describe the influence or<br>relationship between variables. This study aims to determine the effect of stimulus variables<br>on cognitive or behavioural responses of organisms/individuals. Not all variables induce<br>responses. The important factors are informativeness and trust. Specifically, the completeness<br>of the information provided by e-commerce websites, a safe technological solution, and<br>policies that protect consumer personal data are important to consumers when deciding to<br>conduct online transactions.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2054 THE INFLUENCE OF ALERTNESS TO BUSINESS IDEAS, ENTREPRENEURIAL OPPORTUNITIES TOWARDS START-UP BEHAVIOR THROUGH INTENTION TOWARDS ENTREPRENEURSHIP (A STUDY ON CONVENTIONAL CREATIVE INDUSTRY IN INDONESIA) 2020-12-07T08:15:57+00:00 Christopher Allen Pramono a@a.com <p>This study focuses on conventional creative industry business actors who have not utilized<br>internet technology as a medium to conduct online sales and purchasing transactions. This<br>study uses a quantitative approach. To collect the research data, a questionnaire was distributed<br>to 150 respondents who met the research sample criteria. The results of the structural equation<br>model (SEM) test show that alertness to business ideas and entrepreneurial opportunities have<br>a significant influence on entrepreneurial opportunities, and in the end significantly influence<br>startup behaviour. It is suggested that business actors who have not utilized internet technology<br>for running their businesses must be more sensitive to current opportunities. This is related to<br>the way to identify great opportunities for growth within a certain industry, and also to see<br>developments in the business environment one is operating in. Besides that, this study may<br>also inform other domains or industries to enrich the findings. Further, the variable<br>development must also be conducted so that other factors influencing startup behavior –<br>particularly in Indonesia - can be analyzed.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2056 BUILDING PERSONAL BRANDS TO STRENGTHEN LEADERSHIP EFFECTIVENESS 2020-12-07T08:17:36+00:00 Maria Anggia Widyakusumastuti , Ferane Aristrivani Sofian , Siti Nahdiah A@A.COM <p>Leadership holds a critical point in achieving a sustainable competitiveness for companies,<br>unfortunately leadership still remains the primary issue companies around the world face.<br>Effective leaders must have clear vision, willing followers, influence, emotional intelligence,<br>seek information capability, understand circumstances, and communication skill; which can be<br>represented through a strong personal brand. This study discussed how managerial-levels of<br>multinational companies build their personal brands to strengthen their leadership effectiveness<br>using eight steps. This research used descriptive qualitative research method. There are eight<br>steps to build personal brands for leaders. The finding of this study showed that formal and<br>informal discussions are two important factors to build good relationship and to understand<br>target audiences. Digital profiles, professional appearances, and outreach are considered as<br>communication tools. Mentors also strengthen leadership effectiveness as it is not only help<br>leaders to know themselves better, but also create bigger career opportunities. Brand<br>monitoring can be done through interactions with different target audiences, including<br>mentoring. In the end, leaders must integrate all steps and consistently communicate their<br>uniqueness to build strong personal brands.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2058 CONTRIBUTION OF ISLAMIC LAW IN THE DEVELOPMENT OF CORRUPTION CRIMINAL LAW 2020-12-07T08:19:15+00:00 Shira Thani*, Alvi Syahrin a@a.com <p>Indoneisa as one of the largest Muslim population in the world requires the contribution of<br>Islamic law in fighting against corruption. As corruption has damaged all aspects of life in<br>Indonesia, it needs special handling. The problem discussed in this paper is how the criminal<br>act of corruption is regulated in national criminal law and Islamic criminal law and how Islamic<br>law contributes to the development of criminal law on corruption. This is a normative research<br>using traditional customs as the secondary data. The National Law on Corruption defines a<br>restriction on the imposition of the death penalty, where the death penalty will only be imposed<br>if the criminal act of corruption is committed under certain circumstances. In Islamic law,<br>corruption belongs to the act of fasad (the act destroying the order of life). There are at least<br>four conceptions in the Islamic law on corruption, especially in Indonesia, including ghulul<br>(abuse of authority), sariqah (theft or embezzlement), khianah (treasonous), and risywah<br>(bribery or graft) Corruption is equated with Jarimah Hirabah whose punishment is death,<br>crucifixion, corporal punishment or isolation. Death penalty has been mentioned in the<br>National Law on Corruption of Article 2, paragraph 2 and has been reinforced by the Al-Qur'an<br>in Surah Al-Maidah, verse 33. Death penalty needs to be applied to corruptors because criminal<br>act of corruption can harm the welfare and prosperity of a country.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2059 ENFORCEMENT OF CABOTAGE PRINCIPLE ON TERRITORIAL SEA WITHIN THE INDONESIAN SOVEREIGNTY PERSPECTIVE 2020-12-07T08:22:49+00:00 Aflah, Hasim Purba a@a.com <p>The many foreign vessels that only transverse without making any stop have made the<br>activities of the national shipping industry sluggish. Additionally, most transport of goods to<br>foreign countries has depended upon importers’ vessels. This has prevented numerous cargo<br>and logistics shipping companies from conducting shipping activities. The operating vessels<br>suffer from loss due to lack of goods being transported. The collection of data regarding the<br>condition of domestic shipping business was carried out by employing the normative legal<br>methods. The enforcement of Cabotage Principle is set forth under the Law Number 17 of<br>2008 on Shipping. This principle aims at protecting the state sovereignty over territorial sea in<br>the security-defence, economic and sociocultural aspects. The national shipping has<br>considerable potential to maintain the state sovereignty. Cabotage Principle significantly<br>impacts on the national shipping industry. Modes of sea transport, particularly vessels, have<br>an important role for Indonesia, an archipelagic state. Modes of sea transport are required for<br>transporting goods and passengers or for conducting offshore activities in Indonesian waters.<br>In order to provide domestic shipping companies with a protection and to promote shipping<br>business, it is deemed necessary to strictly enforce the Cabotage Principle to maintain the<br>Indonesian sovereignty.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2060 GOOD FAITH IN BANK CREDIT AGREEMENT 2020-12-07T08:24:52+00:00 Montayana Meher , Ningrum Natasya Sirait a@a.com <p>In our life interactions amidst the society, the honest people or people with good faith must be<br>protected. The provisions concerning good faith in the Civil Code are contained in Article 1338<br>Paragraph 3 stating that all agreements should be carried out in a good faith. This means that<br>any party making an agreement should act in a good faith, including the credit agreement in a<br>bank. In the bank credit agreement, the parties are given an opportunity to enter into an<br>agreement (consensus) on the content in accordance with the wishes of the parties. But, not all<br>agreements made with a consent reflecting the values of honesty and propriety available in the<br>society. Sometimes there are parties who seek their own advantage in implementing an<br>agreement by looking for the weaknesses and shortcomings of the agreement. The good will<br>contained in an agreement provides a legal protection for those implementing the agreement.<br>Good faith has to be present from the pre-contract phase where the parties begin to negotiate<br>to reach an agreement up to the stage of contract implementation. In the event that an agreement<br>is deemed to violate the principles of a good faith, the law gives the judge an authority to<br>change or even remove part or all of the agreement. The principles of good faith also provide<br>a clue that in carrying out the agreement each party should be fair to each other.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2061 THE EFFECT OF MOTIVATION, AND ORGANIZATIONAL COMMITMENT THROUGH JOB SATISFACTION AND ITS IMPLICATION TO TURNOVER INTENTION IN INSURANCE INDUSTRY 2020-12-07T08:27:22+00:00 Engkos Achmad Kuncoro , Fenny Harly , Nadya Adilla Putri , Pingkan Sri Ayu Rumengan a@a.com <p>Reducing the high turnover rate of Generation Y in the labor market proven to be crucial for<br>the company in 2028-2030 when demographic bonus happens in Indonesia. Insurance Industry<br>in DKI Jakarta sees the importance of keeping the employee to maintain their sustainability<br>when demographic bonus happens. The objective of the research was to know the influence of<br>intrinsic motivation, extrinsic motivation, and organization commitment through job<br>satisfaction and its implementation to turnover intention in insurance industry in DKI Jakarta.<br>In conducting this research the data is collected by using questionnaires distributed to 66<br>Permanent Employee, which is Generation Y, who works in the insurance industry in DKI<br>Jakarta, by using Partial Least Square – Structural Equation Model in SMARTPLS. The<br>research result showed that there is a significant influence of Extrinsic Motivation towards<br>Turnover Intention through Job Satisfaction.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2062 THE INFLUENCE OF CULTURE, TECHNOLOGY, ORGANIZATION AND ENVIRONMENT ON THE ADOPTION OF COMPUTER ASSISTED AUDIT TECHNIQUES 2020-12-07T08:29:06+00:00 Rindang Widuri*, Imam Ferdiansyah , Paweena Kongchan a@a.com <p>This study empirically examines the influence of Culture, Technology, Organization, and<br>Environment on the intention of external auditors to use Computer Assisted Audit Techniques<br>(CAATs). The respondents of this research were external auditors who work in public<br>accounting firms in DKI Jakarta. The sampling technique used was the Convenience Sampling<br>Method. The primary data were collected by distributing questionnaires. Data was obtained<br>from 102 respondents. Multiple linear regression model was used for data analysis. The results<br>showed that Culture, Technology, Organization, and Environment have a significant influence<br>on external auditors’ intention to use CAATs.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2063 THE IMPACT OF BRAND EQUITY AND BRAND TRUST TOWARDS PURCHASE INTENTION THROUGH BRAND PREFERENCE 2020-12-07T08:30:57+00:00 Scherly Hansopaheluwakan , Elia Oey , Yohanes Setiawan a@a.com <p>The high demand for bottled water makes the growth of bottled water industry growing rapidly.<br>This is marked by the number of brands of bottled water that makes competition in the bottled<br>water industry more intense. This study aims to determine the direct and indirect effect of brand<br>equity and brand trust on buying interest through brand preference in bottled water consumers<br>in Tangerang City. The sample used is 170 respondents from society of Tangerang City which<br>is determined using purposive sampling method. Data collection was done by distributing<br>online questionnaires to respondents. This research is a quantitative research using structural<br>equation model (SEM) data analysis method. The results of this study indicate that brand equity<br>has a positive and significant effect on buying interest, either directly or indirectly through<br>brand preference. Directly, brand trust has a positive but insignificant effect on buying interest.<br>Simultaneously, brand equity and brand trust have a positive and significant effect on buying<br>interest through brand preference.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2064 EXTERNAL FACTORS MOTIVATING SUCCESSFUL WOMEN ENTREPRENEURS: A STUDY OF WOMEN ENTREPRENEURS COMMUNITY IN A RURAL AREA 2020-12-07T08:32:33+00:00 Riesta Devi Kumalasari*, Kukuh Lukiyanto , Agung Purnomo a@a.com <p>Traditional or rural societies typically maintain the cultural assumption that female<br>entrepreneurship is unusual or taboo. Despite this assumption, many women in rural areas are,<br>in fact, successful entrepreneurs, and they even act as the backbone of their family.<br>Accordingly, this study investigated this phenomenon occurring in a community of the<br>Pagentan Village in the Singosari District, Malang Regency. The purpose of this study was to<br>examine the external factors affecting women in rural areas that made them successful in<br>developing their businesses and the conflicts that continue to challenge them. Moreover, this<br>is a qualitative research employing a phenomenological approach. Last, the conclusion of this<br>research indicates that external factors encouraging the success of rural women<br>entrepreneurship includes family support, environmental support, and supervisory institutions.<br>The findings of this study can be used as a reference for inspiration to increase the number of<br>women entrepreneurs in Indonesia, especially in rural areas. In addition, it can also be used as<br>a reference for motivation to encourage women in becoming entrepreneurs.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2065 Erland Barlian1* , Didi Supardi2 , Adi Teguh Suprapto3 and Yosef PradiptoErland Barlian1* , Didi Supardi2 , Adi Teguh Suprapto3 and Yosef Pradipto 2020-12-07T08:34:08+00:00 Erland Barlian, Didi Supardi , Adi Teguh Suprapto, Yosef Pradipto a@a.com <p>Despite high number of Internet users and high growth of Internet utilization for business<br>purpose. Small and Medium Enterprise (SME) firms intention to use Internet and e-commerce<br>are consider low compare to larger companies. It is found that researchers around the world<br>are also found the same fact that adoption e-commerce among SMEs are relatively low.<br>Therefore, we are doing a research of SMEs in Indonesia and their intention for using ecommerce platform. We are using SmartPls 3.0 Program to analyze 62 companies in the event<br>and wedding industry throughout Jakarta and Greater Jakarta Area. Through our works we<br>discover that Entrepreneur in Indonesia SME has greater intention to use e-commerce platform<br>when it is mediated with Technology Orientation using UTAUT (Unified Theory of<br>Acceptance and Use of Technology) model compare to one without mediation of technology<br>orientation towards using e-commerce platform.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2067 CUSTOMER LOYALTY TO PREPAID CARD: THE SURVEY ON STUDENT AS IM3 USERS IN LAMPUNG, INDONESIA 2020-12-07T08:38:46+00:00 Ridho Bramulya Ikhsan, Johannes Widjaja Wahono , Rudy Kodirun a@a.com <p>This study investigates the effects of service quality, product quality, price, and switching cost<br>towards satisfaction and its impact on loyalty of IM3 card users. The research is done on IM3<br>prepaid card users in Lampung Province with a total sample of 160 users. The methods used are<br>descriptive statistical analysis and structural equation model analysis. The calculation result,<br>there is nine hypothesis and three hypotheses rejected, namely the price on satisfaction, the<br>product quality on customer loyalty and the switching cost on customer loyalty. Based on the<br>findings of this study conclude that the customer satisfaction is the dominant factor to build<br>consumer loyalty by focus on service quality, product quality, and the switching cost.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2069 CUSTOMER LOYALTY TO PREPAID CARD: THE SURVEY ON STUDENT AS IM3 USERS IN LAMPUNG, INDONESIA 2020-12-07T08:40:30+00:00 Ridho Bramulya Ikhsan, Johannes Widjaja Wahono , Rudy Kodirun a@a.com <p>This study investigates the effects of service quality, product quality, price, and switching cost<br>towards satisfaction and its impact on loyalty of IM3 card users. The research is done on IM3<br>prepaid card users in Lampung Province with a total sample of 160 users. The methods used are<br>descriptive statistical analysis and structural equation model analysis. The calculation result,<br>there is nine hypothesis and three hypotheses rejected, namely the price on satisfaction, the<br>product quality on customer loyalty and the switching cost on customer loyalty. Based on the<br>findings of this study conclude that the customer satisfaction is the dominant factor to build<br>consumer loyalty by focus on service quality, product quality, and the switching cost</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2071 ANALYSIS OF ANTI-DUMPING, TARIFF, AND PRODUCTION NUMBERS ON THE PAPER SALES VOLUME A CASE STUDY ON PT. INDAH KIAT PULP & PAPER TBK 2020-12-07T08:42:20+00:00 Johanes Ronaldy Polla , Bachtiar H. Simamora, Alexander Batara Marpaung , Jeannie Amelia , Della Novitasari a@a.com <p>Paper product of Indonesian was dominating the export value in the last 2 years 2016 and 2017.<br>With the high demand of paper in the whole world, Indonesia becomes one of the biggest<br>suppliers in the international market. With a country that is frequently faced with dumping<br>cases especially for paper products, Indonesia has suffered in some other sectors that impact in<br>Indonesian economic. This study is based on allegations of dumping and imposition of antidumping duty tariffs that allegedly prevented Indonesian export to several countries. Objective<br>of this study are to investigate and analyze how much impact of anti-dumping, tariffs, and<br>production numbers on the sales volume of paper period 2005-2016 of PT Indah Kiat Pulp &amp;<br>Paper TBK. The research method is quantitative research with secondary data as data source<br>and with data analysis was done by multiple linear regression. The result of the research shows<br>that anti-dumping, tariff, and volume of production have a significant simultaneous effect on<br>paper sales volume.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2073 THE IMPACTS OF BANK FINANCIAL SOUNDNESS TOWARDS PROFIT GROWTH: A STUDY ON THE INDONESIAN BANKING INDUSTRY 2020-12-07T08:45:33+00:00 Theresia Lesmana, Dezie L. Warganegara , Rita Trifena a@a.com <p>This research aims to analyze the effect of bank performance on profit growth using RGEC<br>(Risk Profile, GCG, Earnings, and Capital) approach. Risk Profile is measured with NPL and<br>LDR. GCG is assessed with the self-assessment review based on 11 (eleven) assessment<br>factors. Earnings are measured by OER and ROA, and Capital is measured by CAR. The results<br>of this study can be summarized into six independent variables, there are two significant<br>independent variables and four not significant independent variables in explaining the<br>variations in profit growth. The significant are ROA and CAR. The not significant ones are<br>NPL, LDR, GCG, and OER.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2075 CULTURE, LEADERSHIP BEHAVIOR AND THEIR RELATIONSHIP WITH ORGANIZATIONAL PERFORMANCE 2020-12-07T08:49:00+00:00 Nurianna Thoha, Sharon Bella Setiawan a@a.com <p>The current condition of the furniture industry in Indonesia is slowing down due to some issues,<br>such as low global demand and low competitiveness of this industry in Indonesia. Some<br>companies decided to move their manufacture to Vietnam because of the problems associated<br>with logistical costs, minimum wages and workers' productivity. Meanwhile, the workers’<br>productivity is affected by their relationship with their direct leaders. The objectives of this<br>research are to examine the influence of Chinese and Javanese culture on leadership behavior<br>in Chinese-Indonesian furniture companies in Jepara and to investigate the impact of that<br>leadership behavior on the organizational performance in Chinese-Indonesian furniture<br>companies in Jepara, Central Java. This research was conducted using a qualitative method.<br>The data was collected by conducting in-depth semi-structured interviews in four ChineseIndonesian furniture companies in Jepara. The interviews were transcripted and then coded and<br>analyzed by using thematic-data analysis. The research revealed that the leadership behavior<br>of the leaders in those companies were influenced by Chinese and Javanese cultures. These<br>eventually influenced the organizational performance. In conclusion, there are relationships<br>between culture, leadership behavior, and organizational performance in Chinese-Indonesian<br>furniture companies in Jepara, Central Java.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2077 TREND ANALYSIS OF PENSION FUNDS IN INDONESIA FOR PERIOD 2012-2016 2020-12-07T08:50:57+00:00 Willy Gunadi , Valencia Priska , Keyza Novianti , Dewi Tmara a@a.com <p>Pension Fund is one of most important issue that faced by developing countries including in<br>Indonesia. This research investigates Indonesia Pension Fund condition within 2012-2016 to<br>know what are the phenomenon and critical issue that need attention. The analysis performed<br>using comparison method for each factor through descriptive analysis based on quantitative<br>data from OJK (Financial Services Authority). The results show that participation rate of<br>Pension Fund still low compared to total productive age populations below 7%. On portfolio<br>and performance perspectives, most of the Pension Fund shows stagnancy both on portfolio<br>development that dominated by deposit and saving (26%) and ROI performance below 10%.<br>Redemption methodology preference changes from monthly redemption to lump sum<br>redemption that indicates Pension Fund’ challenges on cash flow management in future.<br>Based on stated conditions and challenge, more employer starting to switch its employee’s<br>Pension Fund program to third parties-based Pension Fund which managed by financial<br>institution. This research provides better understanding of Indonesia Pension Fund condition<br>by relating number of participant to total managed asset that reflected on portfolio proportion<br>and investing strategy that results better ROI. Furthermore, redemption methods also become<br>important to paid attention of from Pension Fund management in future</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2083 AN EXAMINATION OF THE EFFECT OF ADAPTIVE SELLING, CUSTOMER PREFERENCE, AND CUSTOMER SATISFACTION ON CUSTOMER TRUST TOWARD CLUSTER HOUSING DEVELOPERS 2020-12-07T09:14:50+00:00 R. Alamsyah Sutantio , R. Andi Sularso , Bambang Irawan , Mohamad Dimyati a@a.com <p>This study aimed to examine the antecedents of the hierarchical model of customer satisfaction<br>and customer trust in the purchase of cluster housing. In particular, this study investigated the<br>effect of adaptive selling and customer preference on customer satisfaction and customer trust.<br>The study was conducted from 2016 to 2017 in East Java Province, Indonesia. The sample<br>comprised 94 respondents, whose data were analyzed using generalized structured component<br>analysis (GSCA). The results showed that adaptive selling and customer preference had a<br>significant effect on customer satisfaction. Adaptive selling had the highest influence on<br>customer satisfaction, whereas customer preference had no significant effect on customer trust.<br>The findings from this limited sampling may not be applicable for a model of overall consumer<br>behavior in purchasing a cluster house in Indonesia with different respondent characteristics. The<br>high influence of adaptive selling on customer satisfaction indicated that satisfaction and trust<br>depended on the seller’s ability to communicate with the consumer. Indirectly, the study<br>indicated that a bond or relationship between seller and buyer affected purchase behavior. This<br>study can be referenced to examine customer trust, particularly in the buying behavior for cluster<br>housing. It also highlights the importance of adaptive selling capabilities in selling cluster<br>housing</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2084 RESPONSE TO POLICY OF ASSET REVALUATION AT BASIC AND CHEMICAL INDUSTRIES OF PUBLIC COMPANIES LISTED ON IDX IN 2015-2016 2020-12-07T09:17:23+00:00 Lely Indriaty , Gen Norman Thomas , Mahtubah Tubah , Engelwati Gani a@a.com <p>The study aims to identify a response to asset revaluation policy based on PMK<br>191/PMK.010/2015. The asset revaluation policy is influenced by fixed asset intensity,<br>company size, and profitability. The influence of these factors reflected a form of the<br>response to asset revaluation policy. The employed research method is a quantitative method<br>with the population of basic and chemical industries listed in Indonesia Stock Exchange<br>(IDX) in the period of 2015 to 2016. A purposive sampling method with certain criteria was<br>used to obtain 27 samples. Panel data was processed with Eviews9 to produce descriptive<br>statistic, then the data were also tested with paired model, classical assumption, and<br>hypothesis. Based on the paired model, a test of panel data obtained the best regression,<br>namely fixed effect model as selected model with the regression equation: Y = 1.5721 +<br>4.5534X1 - 0.1102X2 + 2.4448X3 + ε. The result of t-test indicates that there is a significant<br>influence on fixed asset intensity and company size to policy of asset revaluation and there is<br>not a significant effect of profitability to asset revaluation policy. F test shows there is a<br>significant influence of fixed asset intensity, company size and profitability simultaneously to<br>policy of asset revaluation.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2085 MEDIA CONSUMPTION BEHAVIOUR OF YOUNG INDONESIAN EXECUTIVES: SEARCHING FOR OPPORTUNITIES FOR CONVENTIONAL MEDIA TO EXIST 2020-12-07T09:20:04+00:00 Amalia E. Maulana a@a.com <p>The purpose of this study is to investigate how young executive audience interacts with both<br>conventional and contemporary media in their daily life. Although it has not played as the<br>dominant source of information and entertainment due to high competition from digital<br>media, this study found that conventional media still have a place in the life of this audience.<br>Interestingly, in situations where online media is consumed in a continuous manner, the<br>complementary of conventional media such as printed and electronic remains a necessity.<br>This research finds that it is very important for media managers to acknowledge the<br>differences in needs within a certain period or a particular moment associated with the benefit<br>sought. Through ethnography study, it revealed that difference in media choices are also<br>determined by situational behaviours such as (1) Work-driven vs. Self-driven needs; (2)<br>Passive Content Search vs. Active Content Search; (3) Speed/Urgency vs. Profoundness of<br>content; (4) Work-related vs. Lifestyle-related content; and (5) Mobile vs. Static. This finding<br>contributes in widening the perspective of conventional media managers about the way to<br>survive in an increasingly narrow market.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2086 THE INFLUENCE OF INTERACTION ORIENTATION ON BEHAVIORAL INTENTIONS ON JAPANESE RESTAURANTS IN JAKARTA AND TANGERANG 2020-12-07T09:22:37+00:00 Indry Pradipta a@a.com <p>The restaurant business in Indonesia is a promising business in line with the increasing<br>number of middle class in Indonesia. The number of restaurants in Indonesia in 2010 - 2015<br>is also increased. This study has a purpose to know the relation between interaction<br>orientation, customer satisfaction, behavioral intention, trust, and commitment variables at<br>Japanese restaurants. The data of this study were collected from 200 respondents who have<br>eaten at XYZ Japanese restaurant in Jakarta or Tangerang area within the last three months.<br>Using Likert five points scale, the sample design used in this study is non-probability<br>sampling with a convenience sampling technique. The variables were then analyzed using<br>Structural Equation Modeling with the help of the Analysis of Moment Structures program<br>version 21.0. The results of this study suggest that interaction orientation has a direct positive<br>and significant effect on customer satisfaction. Customer satisfaction has an immediate<br>positive and significant impact to trust, commitment, and behavioral intention, and<br>engagement has a direct positive and significant effect on the behavioral plan.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2087 RELATIONSHIP BETWEEN COMPETENCE, TRAINING, AND GROUP DYNAMIC AND FIRM PERFORMANCE: HIGH PERFORMANCE CULTURE PERSPECTIVE 2020-12-07T09:31:26+00:00 Dony Saputra, Juliana Berewot, Nabila Putri Adreyan a@a.com <p>In order to improve the employee’s competence, a company needs to provide trainings, create group dynamics, and high-performance culture. This research aims to find out the influence caused by employee competency, effectiveness of training, and group dynamics on performance of a company through a high-performance culture. The method used in this study is associative quantitative, whereas data was collected by distributing questioners to 150 respondents. The analysis method used is Structural Equation Model analysis technique (SEM). The results of this study indicated that the competence of employees has no direct effect on performance of the company through a High Performance Culture, the effectiveness of the training indirectly affects company performance through High-Performance Culture and group dynamics indirectly affects company performance through High-Performance Culture.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2088 TRANSFORMATIONAL LEADERSHIP: THE GROWTH OF COMMITMENT THROUGH THE INTEGRATION OF THE FOUR FACTORS (STUDY OF LEADERSHIP OF LOCAL GOVERNMENT OF CIMAHI) 2020-12-07T09:37:17+00:00 Idi Jahidi , Rahmayanti, Mulyani a@a.com <p>Leadership is a factor that enables a leader to mobilize and direct all resources in achieving the<br>organization’s vision, mission, and goals. In transformational leadership, influencing and<br>mobilizing subordinates are through the idealized influence, inspirational motivation,<br>intellectual stimulation, and individualized consideration in achieving the goals. The strength<br>of the transformational leadership lies in the ability of a leader in developing subordinate’s<br>commitment by integrating categories of idealized influence, inspirational motivation,<br>intellectual stimulation, and individualized consideration in achieving the goals.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2089 RELATIONSHIP BETWEEN ENTREPRENEURIAL ORIENTATION AND TASK PERFORMANCE: SME STUDIES IN INDONESIA 2020-12-07T09:44:47+00:00 Dewi, Febrizal Rahmana , Sasmoko , Yasinta Indrianti , Lasmy a@a.com <p>This research is purposed to understand and analyze the relationship between entrepreneurial<br>orientation (EO) and task performance (TP) in Indonesia’s small and medium enterprises<br>(SMEs). EO has five dimensions: autonomy, innovation, pro-activeness, competitive<br>aggressiveness, and risk taking, and EO is as independent variable. TP is dependent variable<br>that is supposedly achieved optimally by SMEs. The research uses the quantitative method,<br>including a survey of correlation, and is also completed by statistical indicators, regression<br>analysis, and a binary segmentation approach via classification and regression trees. Data<br>collection came from 148 entrepreneurs of SMEs scale in Indonesia for April 2018. The<br>results of this research indicate that entrepreneurs in Indonesia tend to have medium<br>performance and are wrongly oriented toward entrepreneurship, even though entrepreneurial<br>orientation is the most determinant variable in realizing the task performance of entrepreneurs<br>in Indonesia.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2090 ORGANIZATIONAL CULTURE AND EMPLOYEE LOYALTY: MEDIATION IMPACT OF ORGANIZATIONAL COMMITMENT 2020-12-07T09:50:29+00:00 Harry Sutanto, Nugroho J. Setiadi a@a.com <p>The company's success to adapt to an increasingly dynamic environment is largely<br>determined by the commitment and organizational culture. This study examines the impact<br>of mediation on organizational commitment between organizational culture and employee<br>loyalty. Data were obtained from 236 respondents who were employees of state-owned<br>enterprises and public service agencies, using structural equation modeling as a statistical tool<br>to verify the relevance of key topics. Although it was found that organizational culture did<br>not significantly predict employee loyalty, organizational commitment was able to mediate<br>the fluidity between organizational culture and cartoon loyalty. In addition, it also proved<br>that organizational commitment affects the organization's affective commitment, group<br>commitment and job involvement. It was concluded that companies should a) focus on<br>building an organizational culture that integrates firmness, collaboration and creativity; b)<br>provide flexibility and opportunities to support employee development; and c) formulate<br>policies to improve employee management effectiveness</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2091 WATER ACCOUNTING ACCOUNTABILITY IN INDONESIA MINNING INTENSIVE AREAS: AN EXPLORATION 2020-12-07T09:53:53+00:00 Dewi Fitriasari , Kevin Deniswara , Bernadeta Martanti a@a.com <p>The focus of this paper is water accountability and accounting by mining companies in mining<br>intensive areas of Indonesia, i.e. Sumatra, Bali, Kupang and Java. The areas studied exclude<br>Kalimantan as the region has numerous groundwater deposits while the urgency of this study is<br>related to water deposits. The disclosure practices of the mining companies in the areas in regard<br>to water accountability along with further evaluations on the areas of water accounting in<br>companies that consistently disclose their water accounting online offer initial insights on water<br>accountability and accounting practices in Indonesia. These insights serve as motivations for<br>mining companies in Indonesia to practice regular water accounting online and better<br>accountability for preventing further water poverty in the areas, an aspect that Indonesia focuses<br>in delivering Sustainable Development Goals (SDGs).</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2092 FACTORS AFFECTING THE EARNINGS RESPONSE COEFFICIENT: AN INDONESIAN PERSPECTIVE 2020-12-07T09:56:45+00:00 Yen Sun, Nuraini Sari , Kartika Dewi a@a.com <p>Earnings Response Coefficient (ERC) describes how a market reacts to Earnings<br>announcement which can affect the stock prices. Thus, it is important to know what factors<br>are derived from financial statements that may affect market reaction. This study aims to<br>analyze such factors as leverage, systematic risk, growth opportunities, and company size that<br>have relationships with the ERC by using secondary data of property and real estate<br>companies listed on the Indonesia Stock Exchange within the period of 2013 to 2015. The<br>sampling method used is purposive sampling. The research data were processed by using<br>multiple regression with statistical tools of E-Views program. The results show that growth<br>opportunities have a relationship with ERC, while leverage, systematic risk and size do not<br>have.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2093 THE EFFECTS OF TRANSPARENCY, ACCOUNTABILITY, AND PARTICIPATION ON THE DISCRETION OF NETIZENS ON SOCIAL MEDIA (A CASE STUDY ON FACEBOOK USERS) 2020-12-07T10:00:17+00:00 Jennie Hesti Wijaya , Rakha Abiyyu , Synthia Atas Sari, Surya Nanda Marion a@a.com <p>The development of social media has been growing rapidly, including in Indonesia. Social<br>media is actively used by the young generation to seek information, communicate, and<br>develop friendships. Although it is an important platform of network communication, not<br>many studies have investigated governance in social media. This study aims to understand the<br>effects of transparency, accountability, and participation as variables of governance on the<br>discretion of netizens in social media, particularly Facebook users. This research used the<br>quantitative approach with the survey method. The sample of this research were 400<br>Facebook users in Jakarta. Data was obtained by distributing questionnaires and then<br>analyzed through the regression analysis method. Through the results of this research, we can<br>conclude that transparency, accountability, and participation significantly influences the<br>discretion of netizens on social media (Facebook).</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2094 JOB ENGAGEMENT OF FACULTY MEMBER AND ITS INFLUENCING FACTORS 2020-12-07T10:03:32+00:00 Laksmi Sito Dwi Irvianti , Tinjung Desy Nursanti , Masruroh a@a.com <p>Binus University's vision to become a world class university needs to be supported by its<br>human resources, including full-time lecturer or faculty member. Thus, Binus University<br>needs to enhance job engagement of its faculty members. The aim of this study is to know the<br>engagement level of faculty members and the impact of job demand, job resources,<br>workplace empowerment on job engagement of Binus University faculty members.<br>Questionnaires were randomly distributed to 100 faculty members following simple random<br>sampling technique, and then analyzed using multiple regression. The level of engagement<br>was analyzed using WIFI model. The results showed high level of engagement among Binus<br>University faculty members, and significant effect of job demand, job resource and<br>workplace empowerment on job engagement.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2095 THE IMPACT EVALUATION STUDY IN STRENGTHENING FOOD DISTRIBUTION SYSTEM 2020-12-07T10:06:01+00:00 Budiman Notoatmodjo, Haryadi Sarjono a@a.com <p>The falling price grain in the harvest season and the unavailability of food reserves for facing<br>drought are two interrelated things that always harm farmers and rural communities. Facing such<br>uncertainty, the government launched a program to provide protection and empower farmers,<br>farmer groups, and or farmer group associations (GAPOKTANs). Therefore, this work proposes<br>to evaluate that program by using the descriptive, SWOT, and financial analysis. The outcomes<br>of this survey show that farmers’ income has increased significantly and GAPOKTANs have<br>been developing their function as a blog which buy grain from farmers during the peak harvest<br>period and distribute rice to stabilize the cost during the scarce period in the mart.</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2096 COMPETITIVE INTELLIGENCE AND COMPETITIVE ADVANTAGES OF ENTREPRENEURIAL COMPETITIVENESS OF INDONESIA ENTREPRENEUR 2020-12-07T10:09:09+00:00 Lasmy , Sasmoko , Yasinta Indrianti , Yunita Wijaya Handranata , Adi Teguh Suprapto a@a.com <p>Indonesia’s entrepreneurs play an important role in the structure of the country’s economy.<br>Based on Bank Indonesia’s report in 2016, the small- and medium-sized sector dominated<br>99.9% of business units in Indonesia and was able to absorb almost 97% of the country’s<br>workforce. The present study aims to understand the condition of today’s entrepreneurial<br>competitiveness of Indonesia’s entrepreneurs, the influence of competitive intelligence, and<br>the advantages of entrepreneurial competitiveness for Indonesia’s entrepreneurs. Data<br>collection techniques were utilized through questionnaires given to Indonesia’s entrepreneurs<br>and then processed through SPSS 20 using simple and multiple regression. The results show<br>that (1) competitive intelligence (X1) and competitive advantages (X2) have a linear<br>relationship with the variable of entrepreneurial competitiveness (Y); (2) Indonesia’s<br>entrepreneurs tend to be significantly competitive at α &lt;0.05, toward having a significant<br>competitive intelligence at α &lt;0.05, and to be heading toward having a significant<br>competitive advantage at α &lt;0.05; (3) the most capable of establishing entrepreneurial<br>competitiveness of Indonesia’s entrepreneurs (Y) is competitive intelligence (X1); (4) that the<br>condition of entrepreneurial competitiveness of Indonesia’s entrepreneurs places greater emphasis on competitive intelligence rather than competitive advantage is significant at α<br>&lt;0.01.&nbsp;</p> 2020-12-11T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2418 ORGANIZATIONAL CULTURE IN BUILDING ENTREPRENEURSHIP SKILLS IN SMALL AND MEDIUM ENTERPRISES 2020-12-12T02:22:13+00:00 Yunita Wijaya Handranata , Sasmoko , Yasinta Indrianti , Dewi Djin , Lasmy a@a.com <p>This paper investigates the impact of organizational culture in building entrepreneurship skills<br>in small and medium enterprises (SMEs). Measurement of organizational culture was based on<br>six dimensions: observed behavioral regularities, norms, dominant values, philosophy, rules,<br>and organizational climate. Measurement of entrepreneurship skills was based on three<br>dimensions: innovative, persistence in difficulty, and interpersonal ability. A quantitative<br>research method was used with a correlational survey. Data were obtained by distributing<br>questionnaires to 148 entrepreneurs in Indonesia in April 2018. The results obtained showed<br>that entrepreneurs in Indonesia tend to have skills at a moderate level and possess a culture<br>engaged with corporate organization. Moreover, the results also showed that the organization<br>culture of entrepreneurs in Indonesia is the most dominant variable in determining the<br>formation of entrepreneurship skills of entrepreneurs in the country.</p> 2020-12-04T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2428 SOCIAL MEDIA INTERACTION IN VIRTUAL TRIBE FOR EFFECTIVE BRAND COMMUNITIES CASE STUDY ON INSTAGRAM PHOTOGRAPHY COMMUNITY 2020-12-12T02:42:48+00:00 Lidya Wati Evelina, Yuliane Safitri a@a.com <p>This research aims to figure out the process of tribe communities’ foundation, the<br>benefits gained from being a tribe member and the role of a tribe in product campaigns. This<br>research used the social interaction theory and virtual tribe concept. The research method used<br>involved the participatory approach and Netnography method. Data collection was conducted<br>through online observation and literature study, while data analysis was conducted using the<br>constant comparative technique. Data was divided into categories, and relationships between<br>the categories were identified and then simplified in a coherent structure. The results of this<br>study reveal the utilization of a digital community (tribe) for product campaigns on Instagram.<br>It was revealed that people who have the same interests can congregate in cyberspace despite<br>being geographically and demographically different. Being a member of a digital community<br>will enable a person to increase his or he</p> 2020-12-04T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2425 THE INFLUENCE OF CAPITAL INTENSITY AND FISCAL LOSS COMPENSATION ON TAX AVOIDANCE (STUDY OF FOOD AND BEVERAGES COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FROM 2010-2015) 2020-12-12T02:37:58+00:00 Kurnia , Dudi Pratomo , Dimas Gusti Raharja a@a.com <p>Taxes are a compulsory contribution for taxpayers for States that are forcing under the Act,<br>not receiving direct feedback, and as much as possible for the welfare of the people. Taxes are<br>one factor that can reduce earnings of taxpayers. In relation to taxes, companies want to<br>maximize the value of the company by generating maximum profits while governments want<br>to maximize tax revenue from the taxation sector of the state. To maximize profits, companies<br>may engage in tax avoidance practices. The goal of this study was to analyze the effect of<br>capital intensity and fiscal loss compensation on tax avoidance. Food and beverages companies<br>listed on the Indonesia Stock Exchange (BEI) between 2010-2015 represent the study<br>population. All data were analyzed using panel data regression analysis. The results showed<br>that capital intensity and fiscal loss compensation simultaneously affected tax avoidance.<br>Capital intensity significantly encouraged tax avoidance practices, while fiscal loss<br>compensation had no significant impact on tax avoidance.</p> 2020-12-04T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2433 NEW DETERMINANTS OF FUTURE SHARE PERFORMANCE: IMPACTS OF SUSTAINABILITY REPORTING 2020-12-12T02:47:11+00:00 Samuel Anindyo Widhoyoko a@a.com <p>Sustainability reporting is required to sound corporate accountability and good governance<br>implementation. While stakeholders are widely diversified, companies must ensure their future<br>performance excellence. As a paradigm demanding business to exercise its activities to be<br>liable for society and environment as well as investors, there must be a solution to protect those<br>interests. This research proposes a new analysis on how sustainability reporting could enhance<br>future corporate share performance by embracing triple bottom line (TBL) reporting and<br>balanced scorecard (BSC) disclosure as predictors. To maintain its objectivity, this research<br>involves several control variables covering both financial and non-financial aspects. The<br>method chosen embraces several techniques, including literature review, content validation,<br>and statistical calculation. The results of a regression analysis suggest that all TBL reporting<br>elements and internal good governance practices are associated positively with future share<br>performance. This research also reveals that economic security is the foundation of future<br>performance, which can be achieved through CSR and environmental program refinement.</p> 2020-12-04T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2435 LEADERSHIP STYLE IN THE TRADITIONAL JAVANESE CULTURE (STUDY ON ROMO HAMZAH IN YOGYAKARTA) 2020-12-12T02:49:23+00:00 Vivien Sylvina, Fitrie Handayani , Arsiyanti Lestari a@a.com <p>This study discusses the leadership in an organization in a traditional Javanese culture.<br>Hamzah’s business, located in Jogjakarta, is the object of this research. The business pattern<br>of Hamzah, indicating the primacy of traditional Javanese values as well as a good reception<br>by modern society, makes it irresistible to study. The qualitative methodology with an<br>explorative approach and the data reduction analysis technique was used in this study. The<br>results point out how Hamzah combined traditional Javanese values with the needs of modern<br>organizations. Ewuh Pakewuh describing the respect for humanity and Asta Brata representing<br>belief or guidance of Javanese ideal leader result in the formation of a transformative leadership<br>style consisting of traditional ethical standards of Java.</p> 2020-12-04T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2437 THE EXPERIMENTAL INVESTIGATION FOR COUNTRY OF MANUFACTURE EFFECT ON CARS’ BRAND 2020-12-12T02:51:04+00:00 Rudy Aryanto, Keshia Komala , Andreas Chang a@a.com <p>The purpose of this research is to offer a new perspective of Country of Origin effects on<br>consumers’ brand personality of domestic versus imported automobiles. It aims to assess the<br>perceived differences between automobiles with same brand but produced by different two<br>countries, moreover the consumer distinguished upon involvement level segmentation. This is<br>an experimental design study with Cluster Analysis to classify consumer involvement level<br>and the main method is MANOVA. The study investigated the impact of longitudinal<br>experimental set of field treatments on participant brand personality who are the owners’ two<br>consimilar cars: Toyota cars made in Indonesia; and cars originally imported from Japan. The<br>findings of this research indicate that Country of Brand and Country of Manufacturing with<br>clusters of consumer’s involvement level basis have various effects on consumers’ brand<br>personality. This experimental research has recommended a concept Enduring Country of<br>Manufacturing Effect which had two arguments, i.e. the country of manufacture exerts a greater<br>enduring influence on the perceived personality than the country of brand. Furthermore, the<br>local country of manufacture showed more influences to the enduring and situational involved<br>level consumers cluster, in the contrary, the response of involved consumers level cluster tend<br>to think otherwise.</p> 2020-12-05T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2439 THE RELATIONSHIP BETWEEN WORKING CAPITAL MANAGEMENT AND PROFITABILITY IN CONSUMER GOODS COMPANIES LISTED ON INDONESIA STOCK EXCHANGE 2020-12-12T02:53:05+00:00 Frihardina Marsintauli , Metya Kartikasary , Roni Patar Situmorang a@a.com <p>The expertise of the management to arrange working capital strategy is the key to optimizing<br>a firm’s profitability and increasing shareholders’ wealth. The purpose of this study is to<br>identify and determine the statistical relationship between working capital management and<br>profitability in consumer goods companies listed on Indonesia Stock Exchange within the<br>period of 2014 to 2016. Fixed financial asset ratio, financial debt ratio and firm size were used<br>as the controlling variables. In data analysis, we used the multiple regression method with SPSS<br>application. The initial population consisted of 39 companies in the consumer goods sector.<br>However, after we implemented the purposive sampling method, there were only 36 companies<br>included in this research. The results of our research showed that there is a statistically<br>significant negative relationship between profitability, measured by gross profit and the cash<br>conversion cycle, and the component of the cash conversion cycle including the number of<br>account receivable days and the number of inventory days. The study also showed that there is<br>no significant relationship between gross profit and the number of account payable days.</p> 2020-12-04T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2442 BRAND IMAGE ANALYSIS OF VEHICLE-WRAPPING ADVERTISING APPS IN INDONESIA 2020-12-12T02:54:45+00:00 Kuspuji Catur Bagus Wicaksono , Agustinus Dedy Handrimurtjahj a@a.com <p>The update on technology information, particularly on mobile application has provided an<br>opportunity for various types of companies to present and selling products and services directly<br>to consumers. Many company selling identical products and services through different online<br>shopping sites using different brand images. Now the company can also sell their products and<br>services with the help of mobile application to better suited for the growing number of<br>customer. The aim of this study is to determine any differences in brand images of vehicle<br>wrapping advertising apps in Indonesia. The measurement will be based on six factors,<br>including: Attributes, Benefits, Cultures, Values, Personality and User. Data obtained by<br>distributing questionnaires to respondents who uses their vehicle for vehicle wrapping<br>advertising, particularly motorcycle and car. The responded for this research have been<br>collected from January to April 2018. Method that will be used for data analysis is ANOVA.<br>Results obtained shown that there are a difference in terms of Attribute and Value. While, on<br>the other hand there is no difference found in terms of Value and Personality. These results can<br>be useful for new or current companies that already have or about to create or improve vehicle<br>wrapping advertising apps to be able to enhance their brand image to separate from the others.</p> 2020-12-05T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2444 IMPLEMENTATION OF SURABAYA DIGITAL GOVERNMENT SERVICE (DGS) WITH E-HEALTH SERVICES TO SUPPORT SUSTAINABLE DEVELOPMENT GOALS (SDGS) IN INDONESIA BASED ON CHISQUARE METHOD 2020-12-12T02:56:40+00:00 Istiqlal Abadiyah Sukma Putri , Karina Bias Rachmawati , M Fariz Fadillah Mardianto a@a.com <p>E-Health is the use of information and communication technologies (ICT). It’s applied within<br>the health sector development of Surabaya government services to improve public service. One<br>indicator of good health achievement to support SDGsin Indonesia isthe optimization of health<br>services using strategies to improve access and quality of health services. The goal of e-Health<br>system is to provide patients a facility of e-Health through online registration i.e. without<br>having to come to healthcare facilities before receiving health services. As the result, estimation<br>of patient check-in and queue for registration can be reduced. This research uses descriptive<br>statistics and chi-square as the methods of data analysis. The data collection uses questionnaire<br>to e-Health users and secondary data from literature. The research sample focuses on healthcare<br>and general hospitals in Surabaya. The result shows our population were not familiar with eHealth. The analysis is reviewed based on gender and occupation. The unfamiliarity with or<br>lack of knowledge about e-Health became an issue to evaluate the health service to achieve and<br>improve access to good health-quality in Surabaya, like improving the socialization. If this<br>application could be improved and received the attention from other government, it could be<br>applied in Indonesia.</p> 2020-12-05T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2448 THE FACTORS AFFECTING LOCAL GOVERNMENT FINANCIAL STATEMENT QUALITY AT SKPD BANDUNG 2020-12-12T03:03:22+00:00 Dini Wahjoe Hapsari, Dudi Pratomo a@a.com <p>Based on PP. 71 of 2010, central and local government reports must be reliable, relevant,<br>comparable and understandable. The quality of government financial reports is strongly<br>influenced by the competence of human resources and the regional financial accounting<br>system. The competence of human resources is measured by knowledge, skill and attitude.<br>The regional financial accounting system is measured by the implementation of SAP and<br>government financial statement procedures. Data collection was done by giving a questionnaire<br>to all SKPD located in Bandung City Government. Based on respondent questionnaires, all<br>data are tested for validity and reliability. If all data were valid and reliable, we continued to<br>the classical assumption test. Finally, we calculated F-tests, t-tests and multiple linear<br>regression. The test results show that the competence of human resources does not affect the<br>quality of financial statements. This is due to one indicator of knowledge that shows the lack<br>of human resources regarding knowledge. Regional Financial Accounting System does not<br>affect the financial statements can be seen from not well-implemented procedures in the<br>Regional Financial Accounting System.</p> 2020-12-04T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2450 SEGMENTATION AND CONSUMER PREFERENCE OF WEDDING ORGANIZER IN SEMARANG 2020-12-12T03:05:49+00:00 Teddy Indira Budiwan a@a.com <p>The wedding organizer industry in Semarang is growing along with its economy. This trend<br>induces industry players to deliver the best service to its consumers. Segmentation needs to be<br>conducted to achieve the best products and service delivery. Asides from that, this study also<br>aims to determine consumer preference in each segment. 428 respondents were interviewed in<br>this study using non-probability sampling. There were 4 segments discovered: uncomplicated<br>couple, think too much couple, blue-blood family couple and wedding dream couple. These<br>segments were then analyzed with cross tabulation to yield preferences for each segment.</p> 2020-12-03T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2451 UNDERSTANDING WORKING VALUES PREFERENCES OF GENERATION Z 2020-12-12T03:09:00+00:00 Yusvin Sihombing a@a.com <p>The aim of this study was to examine and comprehend the work values preferences of<br>Generation Z in Indonesia. This study using work values dimension by Twenge et al. (2010)<br>that consisting of Extrinsic, Intrinsic, Leisure, Altruistic and Social Rewards. This study<br>employed a quantitative method to process data. An online questionnaire used in the data<br>collection method and gathered 132 data. The result of mean and aggregate mean calculation<br>indicated that the preference of Generation Z towards the job is Intrinsic value while the least<br>favorite is Leisure value which about work-life balance and more flexible position. The<br>frequency of priority also shown that the priority Generation Z have Intrinsic Value which can<br>describe that in seeking a job, Generation Z considers their feelings towards the position and<br>expected the advancement of their skill and knowledge they will have through the job.</p> 2020-12-03T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2452 COLLABORATIVE BUSINESS MODEL FROM THE PERSPECTIVE OF VALUE NETWORK 2020-12-12T03:11:22+00:00 Mochamad Sandy Triady, Dina Dellyana , Ami Fitri Utami a@a.com <p>Indonesia has an abundant asset of cultural and craft products as the country comprises of<br>profoundly diverse ethnic groups and tribes. However, numerous cultural and art products are<br>hardly persevering to exist. In this study, we examined an approach to answer the problem,<br>where different shareholders have worked together to incorporate and develop a collaborative<br>business model, expectedly may optimize the potential of the local creative economy. This<br>research was conducted under a qualitative study wherein the author observed the actual<br>condition and phenomenon on site. It was revealed that collaboration might increase the value<br>added for each party; furthermore, make the business more sustainable. The state leads to<br>economic growth since the production process is conducted ethically fair.</p> 2020-12-03T00:00:00+00:00 Copyright (c) 2020 http://mail.palarch.nl/index.php/jae/article/view/2775 THE GAME CHANGER; UNDERSTANDING HOW BRAND IMAGE AND CUSTOMER SATISFACTION INFLUENCES BRAND LOYALTY. A STUDY OF SAMSUNG MOBILE PHONES IN PAKISTAN 2020-12-13T05:31:59+00:00 Dr. Ahmed MuneebMehta, Dr. Zargham Ullah Khan, Jaffar Mahmood Butt, Maham Tariq, Rimsha Khalid a@a.com <p>It is important to understand how brand image and customer satisfaction influence brand loyalty of Samsung mobile phones. ''A Samsung mobile is a progressive and mysterious product that is actually five years in front of some other mobile phones.'' It considered a strong competitor of the overall industry among all the brands of mobile phones in Pakistan. Samsung mobile organization is the worldwide market pioneer just as in Pakistan among mobile phone organizations(Mehta, Ahmad, and Ali 2019). The purpose of this research is to identify how brand image and customer satisfaction influences brand loyalty of Samsung mobile phone. Its major purpose is to focus the youthful individuals who are utilizing Samsung brand and well- educated individuals with the goal that they give significant responses to inquire about questionnaires. The research data is collected from 100 participants of Lahore. The result analysis shows that there is positive association between brand image and customer satisfaction on brand loyalty of a Samsung mobiles.</p> 2020-11-01T00:00:00+00:00 Copyright (c) 2020