• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.903-909
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• 2021

The relationship between corporate social responsibility (CSR) and earnings management is still a debate. Several previous studies showed that CSR is a determinant of earnings management. Meanwhile, others revealed the reverse. Therefore, this study aims to investigate the effect of CSR disclosure on earnings management and the effect of earnings management on CSR disclosure. This study was conducted with mining companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. The research data was analyzed using multiple linear regression analysis. The data is obtained from financial statements, annual reports, and sustainability reports. The results reveal that there is a positive relationship between CSR disclosure and earnings management. This study also shows that the relationship model of CSR disclosure and earnings management is recursive. This finding implies that CSR disclosure is a tool used by management to cover up unethical actions from stakeholders. These results verify the agency theory and opportunist hypothesis regarding the relationship between CSR and earnings management. The novelty of this study lies in highlighting the recursive model of the relationship between CSR and earnings management.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2003.05a
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• pp.1142-1149
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• 2003

Various organizational factors effect successful implementation of IT enabled business transformation. Among them, the most critical success factor is deemed to overcoming change management problem. Lots of studies have been made on Implementation methodologies and business process formalizations to encourage organizational members to accept new business process changes. However, the logic or process redesign still depends on qualitative problem solving techniques mostly depending on basically human intuition such as brainstorming. cause-and-effect analysis. and so on. In this paper, we focused on developing analytic framework to design to-be business process structure. which can complement qualitative problem solving procedures. With effective use of IT as an enabler, we provide algorithmic framework applicable to designing various business process changes such as process automation, business process resequencing, and more radical process integration. The framework follows dynamic programming approach in the literature, which is based on the decision making paradigm of organizations to abstract business processes as quantitative decision models. As such, our research ran fill the gap of limited development of theory based analytic methodologies for business process design, by providing objective rationale to reach the consensus among the organizational members including senior management.

• Korean Journal of Construction Engineering and Management
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• v.10 no.6
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• pp.13-27
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• 2009

Construction companies are trying to apply process management to their business to improve efficiency in business circumstance of high competition and globalization. Since 1990s, construction firms adopted process management to improve internal and external business structure based on process. It however has a few improvement functions. In addition, business support systems for business process efficiency improvement were developed, but separation between business process and IT system occurred because it focused on function-based individual construction and data input/output. To solve this problem, this study proposed business process and IT integration model for supporting user to use business information and system based on visualized business process and improving use of previous business support system. Business efficiency is expected to be improved with this model which based on integration required business condition(stakeholder, business data, functions of business supporting system). This study developved process model, architecture, and BPA of whole construction management business. According to BPA, it analyzed business process stakeholder, detail activities, and input-output data. And also it examined 12 main business supporting system of Korean construction firms. Based on analyzed data, this study developed business process supporting integration model based on business process through PDCA and CRUD analysis.

• Korean Journal of Computational Design and Engineering
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• v.14 no.5
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• pp.338-345
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• 2009

c-PMS(collaborative project management system) is a business process(BP) based tool to manage collaborative projects which accomplish common business objectives determined by mutual agreement of companies using limited resources and time. This study analyzes collaborative BP, collaborative projects, and their relation, and proposes the architecture and operation scenario of c-PMS consisted of business process asset management(BPAM) sub-system and project manage(PM) sub-system. BPAM sub-system models private and public BP using a client/server based modeler, defines collaborative BPs process from public BPs, and manages them as companies' asset on a web portal. PM sub-system globally manages collaborative project using planning, execution, monitoring, and analyzing functions.

• Journal of the Korea Safety Management & Science
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• v.10 no.4
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• pp.247-258
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• 2008

In today's business environment faced in very quick change, Human Resource Management play a key role in sustaining corporate competitive advantage and boosting organizational competency. Based on a former study, the purpose of this study is to find how individual Human Resource Management practice effects business performance and labor relations. Business performance is a positive influence on employee royalty and devotion. Also it is more influenced statistically significant impact on industrial relation of corporate. As a result of this study, we can find the significant influence from Human Resource Management practice and industrial relation.

• East Asian Journal of Business Economics (EAJBE)
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• v.2 no.3
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• pp.33-42
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• 2014

The main purpose of this study intends to study the theoretical interconnection between human response capability and customer relationship management advantage while considering the essential role of service application of information technology as direct, indirect (mediating), and interactive (moderating) influences in the theory. Based on the study sample, the new findings help comprehend the overall interconnected relationship which includes the direct and indirect (mediating) effects of information technology service capability and human response capability as well as their interaction (moderation) on customer relationship management advantage. The new insights interprets the two capabilities (human and information technology) are vital to business because they are the foundation set of service resources significantly to enhance customer relationship management advantage.

• Journal of Korean Society for Quality Management
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• v.30 no.4
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• pp.15-25
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• 2002

This paper considers supplier selection process for e-business & ISO 9001 quality management system environments. Determining suitable suppliers in the electronic commerce has become a key strategic consideration. However, the nature of these decisions is usually complex and unstructured. In this paper, a Quality Estimated Supplier Selection (QESS) model is proposed to deal with the supplier selection problems in the e-business(Business to Business: B to B). In the supplier selection, quality management factors will be considered for the first time, and then price, and delivery etc. In the first level, we deal with the quality management factors such as quality management audit, product test, engineering man-power, capability index and training time etc., based on the five point scale. In the second level, a QESS model determines the final solution by considering factors such as price, production lead-time and delivery time.

• International Journal of Internet, Broadcasting and Communication
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• v.13 no.2
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• pp.52-59
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• 2021

In this paper, we propose a system that allows small business owners focusing on the restaurant business to easily understand the management situation, and to manage the operation and management centering on the cost of food materials and profits and losses. In general, the metadata structure is different depending on the POS system, so it is necessary to first develop a standardized metadata model for a food material cost management system for small business owners in various industries. For that reason, the system proposed in this paper was applied to the cost management app by referring to the development of a data model using the metadata standard. In addition, in order to implement a cost profit/loss management system for small business owners in the restaurant industry, it was designed to support standardized metadata models from various types of POS systems, and is a hybrid app that can support a smart environment. Interface) was configured.

• Journal of Korean Society for Quality Management
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• v.45 no.3
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• pp.463-481
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• 2017

Purpose: This study provide the matching mechanism between startup and business incubator to enhance managerial performance of business incubator. In addition, we propose the differentiation strategy for business incubator based on the needs of startups. Methods: In order to carry out the research, we surveyed 216 startups who already have invested in venture capitals and angel investors and currently residing in business incubator and 30 venture capitals and angel investors. Based on survey results, we develop a business incubator capability table matching startup with business incubator. Results: Satisfaction and importance of the supporting programs varied depending on the startup experience and startup lifecycle. As a result, we recommended a R&D center for machinery/material, bio/medical and electric/electronics startups and individual office for ICT and knowledge service startups. In addition, we suggested a differentiation strategy to BI in university specialized for machinery/material, privately operated BI for electric/electronic, (local)government, R&D center and individual office for knowledge service respectively. Conclusion: In this study, business incubator capability table is applied to match startup with business incubator and it could be applied to evaluate the current status of business incubator. Furthermore, it will help to establish a future strategic direction for business incubator.

• Industrial Engineering and Management Systems
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• v.6 no.1
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• pp.72-82
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• 2007

Business Rules are formal statements about the data and processes of an enterprise. They present projections of the organization's constraints and ways of working on their supporting information systems. Therefore, their collection, structuring and organization should be central activities within information systems. In an enterprise, business rules are used to represent certain aspects of a business domain (static rules) or business policy (dynamic rules). Hence, regarding problem domains in the organization, business rules are classified into two groups: static and dynamic business rules. The paper introduces a new concept of business rules, Extended Dynamic Business Rule (EDBR) which contains the results of the occurrence of business rule's action. The focus of this paper is in the organizing, defining and modeling of such business rules using Mineau's approach. Mineau's approach is an extension of Sowa's Conceptual Graph theory.