• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.103-109
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• 2021

The aim of this research is to provide empirical evidence on the impact of CSR disclosure on earnings management and firm value. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018. The sample in this study was 114 companies selected through purposive sampling. The results of data analysis show that CSR has a positive effect on Firm Value. CSR disclosure is one form of activity that companies carry out in influencing their stakeholder decisions. This is by the theory that a company is not an entity that only operates for its interests, but the main objective of the company is to meet stakeholder needs. Besides, CSR has a positive effect on Earning Management. The results of this study contrary to research conducted by prior research which states that CSR can reduce earning management because CSR not only increases information transparency but also creates interaction with stakeholders. The difference in findings in this study is because CSR disclosure in Indonesia is still low, as seen from the average CSR in Indonesia, which is 33%, and it is still not transparent so that companies tend to carry out earnings management.

• Journal of Distribution Science
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• v.20 no.7
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• pp.47-56
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• 2022

Purpose: As the need to transition into the distribution of cleaner energy has garnered corporate and scholarly interests, this study aims to track the research trends in sustainable energy supply chains for five years before 2021. Research methodology: This study was conducted by a bibliometric literature review and analysis to map the field's evolution between 2016 and 2020. Out of an initial title search result of 2,484 papers from the Scopus engine, filtering led to 180 documents obtained. The data was exported in excel format (CSV) to VOSviewer software to generate and analyze network visualization of sustainable energy supply chain trends. Results: The results revealed China's the highest publishing country, with 36 research papers. The Journal of Cleaner Production was the top publishing source, with 22 papers per year. These findings showed five clusters formed in the bibliographic coupling of countries. Circular Economy and Green Supply Chain Management represent the current hot topics. Research gaps identified in the field included limited cross-industry testing and modifying sustainable supply chain models. Conclusion: This paper contributes to the sustainability literature on supply chains by providing an overview of trends and research directions for scholars' and practitioners' consideration in future research.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.287-298
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• 2022

Indonesia is an agrarian country with the significant development of Shariah banking. This study aimed to estimate the effect of Third Party Funds (TPF), Non-Performing Financing (NPF), Exchange Rates (ER), and Bank Indonesia Shariah Certificates (SBIS) on the Sharia Agriculture Sector Financing in Indonesia during 2014-2020. This study used the Ordinary Least Square (OLS) technique to analyze the data. The coefficient of determination test showed that 99.19% of Sharia financing in the agricultural sector was influenced by TPF, NPF, Exchange Rate, and SBIS variables. The estimation results showed that the variables of TPF and ER significantly affected Sharia Financing for Agricultural Sector (PP). Meanwhile, the NPF and SBIS variables had no significant effect on PP. This research showed the resilience and accuracy of Islamic banking in selecting financing and can support the development of other Islamic financial instruments such as SBIS. Simultaneous test results demonstrated the existence of the estimating model. Because of the character of the Indonesian nation as an agricultural country, this study advised Sharia banking to prioritize the usage of third-party funds from the public for the agricultural industry. Sharia banking also needed to produce Islamic finance products that fit the agriculture business sector's needs.

• Journal of Distribution Science
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• v.21 no.3
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• pp.71-82
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• 2023

Purpose: This study examines the distribution of income diversification in improving the financial sustainability of private universities amidst difficulties in operational funding during the Covid-19 pandemic with IT Capability moderation. Research design, data and methodology: Closed survey aimed at 468 financial sector leaders from 189 private universities in ten provinces in Indonesia. Results: All income diversification activity variables have a significant positive effect on financial sustainability. In the analysis of liquidity indicators, there are two activities that have a significant positive effect, namely goods and services (β=0.337) and profitable financial management (β=0.124). Furthermore, the results of the solvency indicator test obtained significant positive results in Goods and Services Activities (β=0.337), Commercial Intellectuals (β=0.161), Commercial Contracts (β=0.103), and Profitable Financial Management (β=0.147). The results of the test of higher education growth indicators on three activities have a significant positive effect, namely Goods and Services (β = 0.290), Endowments (β = 0.158), and Commercial Contracts (β = 0.134). The results of the moderation test conclude that IT Capability strengthens the effect of income diversification on financial sustainability. Conclusion: The results of the study as a recommendation for private universities in developing income diversification with information system technology-based management.

• Journal of Distribution Science
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• v.20 no.10
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• pp.67-77
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• 2022

Purpose: This study aims to determine the online shop service performance of fresh food products distribution, consumer motivation, and their relationship during the COVID-19 pandemic. Research design, data, and methodology: A survey was conducted online using Google Forms on 100 consumers of TaniHub application users. Data in the form of scale were analyzed descriptively to explain the service performance and consumer motivation. The service performance consists of technical services and marketing services. Technical service indicators consist of payment, delivery, and products. Meanwhile, the marketing service indicator consists of promotions and prices. The consumer motivation is characterized by reference, actualization, and lifestyle. The relationship between the two was analyzed using Spearman's rank correlation. Results: The most consumers are millennial generation who were active in social media. They are employees with Bachelor's and Master's qualifications and included in the middle economic groups. TaniHub online shop had good technical and fair marketing performance. The motivation of online shop consumers of fresh food products through the TaniHub application was high. Conclusions: The findings discovered a significant relationship between online shop service performance and consumer motivation. It indicates the need for improvement in marketing services, especially promotions, to improve the performance of this e-agribusiness company.

• Clinical and Experimental Pediatrics
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• v.65 no.2
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• pp.90-97
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• 2022

Background: Stunting is affected by various factors from mother and child. Previous studies assessed only one or more influencing variables. Unfortunately, nor the significant influence of maternal and child factors nor the indicators contributing to maternal and child factors that affect the stunting incidence have ever been analyzed. Purpose: This study analyzed the effect of maternal and child factors on stunting and the significant indicators that shape the maternal and child factors that impact stunting. Methods: This was a case-control study. Overall, 132 stunted children and 132 nonstunted children in Purbalingga Regency, Central Java Province, participated in the research. Direct interviews and medical record reviews were conducted to assess the studied variables. The research data were tested using the partial least squares structural equation with a formative model. Results: Maternal factors directly affected the occurrence of stunting (t=3.527, P<0.001) with an effect of 30.3%. Maternal factors also contributed a significant indirect effect on stunting through child factors (t=4.762, P<0.001) with an effect of 28.2%. Child factors affected the occurrence of stunting (t=5.749, P<0.001) with an effect of 49.8%. The child factor was influenced by maternal factor with an effect of 56.7% (t=10.014, P<0.001). The moderation analysis results demonstrated that maternal and child factors were moderate predictive variables of stunting occurrence. Conclusion: Child factors have more significant and direct effects on stunting than maternal factors but are greatly affected by them.

• Journal of Distribution Science
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• v.20 no.11
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• pp.61-69
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• 2022

Purpose: Technological developments make the business competition even tighter. Digitalization makes it easier for business people in their efforts to encourage the formation of consumer buying behavior because of the availability of effective and efficient means of delivering information to be used to make purchasing decisions. The purpose of this study was to determine the effect of E-Wom and Website Attractiveness on E-Trust and Purchase Decision of online sales on Instagram with innovation acting as a moderating variable. Research design, data and methodology: This research sample is 170 Instagram users who have made online purchases from the local fashion brand. This research is quantitative explanative with data collection using questionnaires and analysis techniques using the Structural Equation Modeling (SEM) approach using AMOS. Results: The results showed that E-wom had a significant positive effect on Purchase decisions. Web Attractiveness has no significant effect on Purchase Decision. Ewom has a significant positive effect on E-trust. Web Attractiveness has a significant positive effect on E-trust. E-Trust has no significant effect on purchase decisions. Conclusions: Innovation can moderate the effect of E-trust on Purchase decisions. Purchase Decisions can be influenced by E-wom and E-trust, but not Web Attractiveness.

• Journal of Distribution Science
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• v.21 no.5
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• pp.63-73
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• 2023

Purpose: This study proposes a model for future research agendas on knowledge management activities as a source of increasing sustainable competitive advantage. Based on the literature, the role of knowledge management in sustainable competitive advantage does not necessarily have a significant effect but involves other variables. For this reason, future research proposals on the role of knowledge management on sustainable competitive advantage and other relevant variables need to be carried out. Research design, data, and methodology: This research uses a literature study. The model development stage is (1) relevant research studies, (2) identification of relevant theories and related variables, (3) developing and making a hypothesis (4) proposed model. Results: From the literature study, it was found that knowledge management plays a role in increasing managerial competence, market orientation, and innovation. Furthermore, managerial competence, market orientation, and innovation significantly affect sustainable competitive advantage. However, other studies have found a different relationship. Conclusions: This study proposes a research model on the role of knowledge management, managerial competence, market orientation, and innovation to improve sustainable competitive advantage. The study results can be used for further research based on the proposed model and as a reference for company owners and management to increase competitive advantage.

• The Southeast Asian review
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• v.22 no.2
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• pp.95-131
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• 2012

This study compares the two biggest Islamic organizations in Indonesia, Nahdlatul Ulama(NU) and Muhammadiyah. As previous studies focus on their theological and ideological aspects, this study tries to analyze not only their religious orientation but also position of religious leaders, organizational structure, leadership system, routine activities and susceptibility to new religious change. The second part of this paper deals with religious and socio-political backgrounds under which the two organizations were established and with differences in the ways of interpreting Islamic teachings. This will provide the basis for understanding the dynamics of their later development. The third part explores religious authority supported by both. For this, perspectives on established religious schools, rational interpretation of the Scriptures, mystical practices and hereditary succession of religious leadership are to be analyzed. In addition, the ways different attitudes towards religious authority have impacted on organizational structure are to be examined. The topic of the fourth part is leadership composition, and blood and teacher-student relationships among chairpersons are to be analyzed. The last part deals with how different orientations of the two have impacted on their activities and especially on the ways of accommodating new religious ideas. For this, the ways 'liberal Islamic thought' has been introduced, accommodated and negotiated in each organization are to be compared with. With these discussions, it is expected that religious orientations, organizational structure, leadership system and organizational flexibility of the two can be understood. This analysis can help to have a glimpse on Islamic development in Indonesia and of socio-cultural and political influences the two have exerted on Indonesian society.

• Journal of Distribution Science
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• v.21 no.6
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• pp.107-117
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• 2023

Purpose: To know the existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community and determine the effect of the quality of tax services, tax audits and tax collection against either simultaneously or partially against the tax ratio in the area of the Primary Tax Service Office of West Makassar. Research Design Data and Methodology: The tax revenue rate is too low based on the Revenue Statistics in Asian and Pacific report, released by the OECD at the end of July 2017. Tax revenue growth is also difficult to increase because of typical inelastic tax revenues. Consequently, tax growth cannot exceed GDP growth. The government boosted the tax ratio by minimizing tax payment irregularities and optimizing tax data utilization as well as distribution income for national social welfare. Transforming all sectors in the real economy so that it is affordable to tax, diversification of taxation is directed towards new sources of economic growth. The data analysis method used is multiple linear regression. Results: The results showed that the quality of tax services and tax audits were dominant in determining tax ratios, whereas Tax collection offers a significant but lower value.Conclusion: The existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community.Quality and service in taxation services to create and maintain trust and cooperation relationships between tax officials and taxpayers.