• The Journal of Asian Finance, Economics and Business
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• v.7 no.2
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• pp.181-193
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• 2020

The midst competition makes a brand all together with its offering products and services is becoming a crucial element for company existence. This requires direct involvement from internal organizational to develop effective strategic branding. According to Asosiasi Penyelenggara Internet Indonesia (APJII), Indonesia's internet penetration is among the highest in Asia. The purpose of this research is to improve the strategic role of brand orientation within Internet Service Provider (ISP) for maximizing return on the company's financial and non-financial benefits by proposing organization change readiness variable. The data collection is taken using an online survey with a non-parametric sampling method and collected 68 qualified respondents for data analysis using SEM-PLS (Structural Equation Modeling with Partial Least Square). The result indicates partial hypotheses on the constructed model between variables brand orientation, brand commitment, and internal brand equity is acceptable. Another finding is stated hypotheses on organization change readiness as moderation is not accepted and means there is no significance to the constructed model. The main conclusion resumes associative human memory can shape up organization change readiness inside internal toward then brand. Relevant cues generate information received in the human brain then will create common associative and becoming social identity on internal brand equity.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.555-565
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• 2020

This study examines the determinant factors affecting young people in preparing entrepreneurship in Indonesia. This study involved several variables, including the need for achievement, risk perception, locus of control, entrepreneurial attitude to predict entrepreneurial intention, and preparation for entrepreneurship among young people. The approach utilized in this study was a quantitative research design using a survey model. The participants of this study were recruited from young people in East Java, Indonesia. Structural equation modeling with Partial Least Square (SEM-PLS) was implemented to test the hypotheses and the relationships between variables. The findings of this research showed that the attitudes toward entrepreneurship and entrepreneurial intention of young people in Indonesia are determined by several variables such as the need for achievement, risk perception, and locus of control. The correlation between variables showed one positive direction in which all independent variables can influence dependent variables. Additionally, the result of this study confirms a robust relationship between the attitude toward entrepreneurship and preparing for entrepreneurship among young people. Lastly, this study showed a positive correlation between entrepreneurial intention and preparation for entrepreneurship. This study suggests that government institutions and universities need to be concerned about entrepreneurial programs to promote young entrepreneurs.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.157-167
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• 2020

One of the concerns that have received substantial interest in the accounting field, in particular, in accounting education, is the increasing scarcity and demand for professional accountants around the globe. This study aims to investigate the effects of financial rewards (FR), parents' and peers' influence (PPIF), and benefits and cost (BCE) on students' intention to pursue a career in accounting. A quantitative, convenient random sampling approach was used, and an online survey was conducted to collect data from students studying in China. A total of 311 valid responses were used for model testing based on the theory of reasoned action and the theory of planned behavior. The findings of the study include the positive effects of FR, PPIF, and BCE on accounting career choice (ACC). This study illustrates that FR is the most dominant factor (β=0.479) for influencing ACC. Furthermore, the used factor explained 70% variation in ACC. The results of the study have implications both for accounting firms and universities whether offering or not offering accounting as a major. This study provides a global perspective, which keeps this study unique from other studies. And in this study, the Partial Least Square Structural Equation Modeling (PLS-SEM) has been used which is randomly used in accounting research.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.789-800
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• 2020

This study aims to examine the effect of perceived usefulness (PU), perceived ease of use (PEU), trust (TR), subjective norm (SN), and attitude (AT) on customer's Intention to Adopt Internet Banking (IAIB) at Islamic banks and conventional banks before and during the Covid-19 pandemic in Indonesia. The research model is based on the Theory of Planned Behavior (TPB) and the Technology Acceptance Model (TAM). This study involves 213 respondents for Islamic banks and 410 respondents for conventional banks from 25 provinces in Indonesia. Data was analyzed using partial least square (PLS) regression with the Structural Equation Model (SEM) method. The result of data analysis confirms several hypotheses taken from the literature. The results before the Covid-19 pandemic showed that AT and SN influence IAIB in Islamic banks. Whereas in conventional banks, AT, PU, SN, and TR influence IAIB. While during the Covid-19 pandemic, it shows that the AT, PU, IB, SN, and customer TR influence IAIB in Islamic banks and conventional banks. From the analysis, it was found that the PEU variable did not have a significant effect on the intention of customers of Islamic banks and conventional banks to use Internet banking.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.563-573
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• 2020

This research examined the effect of KHD Leadership toward Sustainable Shareholder Value and mediated by IT & Business Strategy Alignement and Integrated Supply Chain Management. Therefore, with this research, it is expected to be able to develop the KHD Leadership in State-owned enterprises' (SOEs) Indonesian. The population in this study were all echelon 1, 2, and 3 employees in the PT Pupuk Kalimantan Timur, PT Pupuk Petrokimia Gresik, PT Pupuk Sriwidjaja Palembang, PT Pupuk Kujang Cikampek, PT Pupuk Iskandar Muda, as many as N = 1002 people. The appropriate sampling technique used is Proportional Stratified Random Sampling (n=300 employees). The statistical analysis used is SEM-WarpPLS method. IT & Business Strategy Alignement and Integrated Supply Chain Management significant and positive on Sustainable Shareholder Value. IT & Business Strategy Alignment and IT Integrated Suppy Chain Management is a mediating variable between the influence of KHD Leadership on Sustainable Shareholder Value. Novelty in this research is the development of Ki Hadjar Dewantara Leadership as the development of the concept of Javanese leadership that grows inherent in Indonesian society, especially Javanese society and is believed to be applicable in business and industrial organizations in Indonesia, of course it can also be implemented in Pupuk Indonesia Holding Company.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.1007-1013
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• 2020

This study aims to understand the determinant of the employee's intention to use information system within the framework of the Technology Acceptance Model (TAM) and Information System Success Model (ISSM). This paper also aims to examine the influence of ISSM dimension on the perceived usefulness and the perceived ease of use. The research respondents were 248 employees of Universitas Negeri Semarang (UNNES) who are users of the Financial Information System (SIKEU). Data was obtained using a questionnaire that was distributed online via Google form. The data analysis method used is Structural Equation Model (SEM) analysis using the Warp-PLS software. The results showed that the dimensions of TAM (perceived ease of use and perceived usefulness) had a positive and significant influence on the employee's intention to use SIKEU. The ISSM dimension (system quality and information quality) also had a significant influence, although other ISSM dimensions (service quality) had not been proven to have a significant influence on the employee's intention to use SIKEU. Moreover, the results showed that the employee's intention to use is a determinant of SIKEU's actual usage. Perceived ease of use was significantly determined by system quality, information quality, and service quality. In addition, the perceived usefulness was significantly determined by system quality and information quality.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.51-61
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• 2020

The study aims to compare whether using Earnings Response Coefficient (ERC) is better than using the new concept of Accounting Earnings Response Coefficient (AERC) in determining the earnings quality response coefficient value. Also, the study seeks to explain the effect of company characteristics and corporate governance on AERC through voluntary disclosure and information asymmetry. Research samples include 69 manufacturing companies listed on the Indonesian Stock Exchange over the period 2014-2017. The data come from annual reports, stock market prices, CSPI, EPS, stock returns and market returns. The research model is tested using the structural equation model (SEM) with partial least square (PLS). The results showed the value of the earnings response coefficient produced by AERC and ERC was different. Earnings quality resulting from AERC regression by adding CFO values better reflects the actual earnings quality. These results are consistent with the concept built from the proposition about earnings quality at AERC, that quality earnings are informative accounting earnings. The theoretical findings of this study provide an explanation that operational cash flow plays a role in evaluating earnings quality, while providing reinforcement that the ERC regression model fails to detect stock market reactions to information relevant to the aggregated values of accounting earnings.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.391-399
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• 2020

This study aims to analyze the relationship of e-HRM implementation to employee performance both directly and indirectly through the intervening of the Human Resource service Quality variable, both practically and theoretically. This study uses variance-based structural equation modeling (SEM) techniques with partial least square (PLS) statistical testing tools to test the direct relationship of e-HRM and the performance and relationship moderated by Human Resources service quality tested on 200 civil servants in five offices under the coordination of the Government of the South Sulawesi Province of Indonesia. The data collection model in this study uses an online survey. The data analysis stages through the explanatory concept consist of, first, the interpretation of the distribution of the average frequency of respondents' answers; second, outer-loading; third, determination of the validity and reliability; fourth, the coefficient of determination test and partial test; fifth, the GoF model; sixth, validity test; and seventh, hypothesis testing. This study explores four hypotheses in a comprehensive fashion; the results of this study show that all hypotheses have positive and significant effects both through direct and intervening relationships. Among the three direct relationships, the relationship of e-HRM variables on HR Service Quality is greatest and most dominant.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.865-874
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• 2020

In Vietnam, the airline service sector plays an important economic role. However, it is a complicated industry that is open to failures. Negative emotions are an essential variable for the airline service industry because they can trigger a variety of coping behaviors that affect consumer loyalty as well as the image and reputation of the airline service providers. However, negative emotions and the accompanying coping behaviors are often investigated partially or as separate issues, thus leading to an incomplete understanding. This study is conducted to fill this gap by proposing and testing the causal relationship between negative emotions (anger, frustration, regret) and coping behaviors (complaint, negative word-of-mouth (WOM), and switching intention) in the context of the airline industry. Eight research hypotheses are tested. Using the partial least squares structural equation modeling (PLS-SEM) on a sample of 587 passengers in Vietnam, the empirical results show that anger and frustration influence complaints, negative WOM, and switching intention, while regret leads to switching intention and negative WOM. Thus, the research has important academic and practical implications. The empirical outcome could be of major importance for airline companies in planning to provide new services and achieve high performance in the long run.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.109-117
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• 2020

This study aims to examine the effects of factors related to management accounting systems and managerial performance. The factors include budgetary participation, decentralization, and management style. Furthermore, this research investigates the consequences of the management accounting systems on managerial performance and the direct effect between management style and budgetary participation on managerial performance. Survey questionnaires were distributed to both public and private hospitals in Palembang, the South Sumatera region, Indonesia. The sample consisted of 62 respondents from 15 hospitals Target respondents were all managers in hospitals, including financial managers, service managers, human resource managers, quality managers, and other managers. The questionnaire was distributed online to each hospital, and approximately five or more questionnaires were hardcopies. This research was conducted over less than six months. The data obtained were processed via excel files, then checked for conformity, and analyzed by partial least square (PLS) software with descriptive statistics. This study uses path analysis, which that is structural equation modeling (SEM). The findings show that management style, decentralization, and budgetary participation significantly affect management accounting systems. However, management style and budgetary participation did not influence managerial performance. Finally, the findings indicate that management accounting systems are positively affected by managerial performance.