• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.75-81
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• 2020

This study aims to empirically test the effect of liquidity and adequacy on bank performance through interest rate risk and credit risk. Capital adequacy and liquidity are variables that can affect the ups and downs of opinion, where the bank's performance in this study is the dependent variable. Good credit distribution can minimize the occurrence of defaults. This study uses banking companies in Indonesia that are listed on the Indonesian stock exchange, with a total number of 43 banking companies, this study however, uses only 30 companies ranging from years 2014 to 2019, primarily due to the availability of the limited data. The data analysis techniques used in this study is PLS-SEM with the WarpPLS application. The research results show that capital adequacy and liquidity has a positive effect on bank performance, interest rate risk and credit risk can mediate capital adequacy on bank performance, interest rate risk can mediate liquidity on bank performance, and interest rate risk has a positive effect on bank performance. However, credit risk can't mediate liquidity on bank performance and credit risk does not have a positive effect on bank performance. This is in line with the commercial loan theory, shiftability theory and the doctrine of anticipated income, which explains how best to give credit, both in longer and the shorter term.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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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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• 제7권10호
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• pp.1035-1046
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• 2020

This study aims to find empirical evidence of causal relationship between strategy type, market orientation, strategic management accounting (SMA) strategic costing technique, and financial sector performance of private universities in Indonesia. The research object in this study are private universities in Yogyakarta, Indonesia. Yogyakarta is chosen because universities there are one of the barometers of higher education in Indonesia, and the city has quite a number of universities. The respondents in this study are the leader (manager) of private universities in Yogyakarta, Indonesia. The data analysis is done using SEM-PLS with WarpPLS 3.0 software. The results of this study show that market orientation has significant influence on the development and implementation of SMA strategic costing technique, while strategy type does not have significant influence on the development and implementation of SMA strategic costing technique. This study also finds that the implementation of SMA strategic costing technique significantly influences the financial sector performance of private universities in Yogyakarta, Indonesia. This study provides theoretical implication regarding SMA development in universities that consider that contingency factors (market orientation) can encourage increased organizational performance. It indicates support for contingency theory that states there are no general principles that apply to all situations.

• 복식
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• 제58권9호
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• pp.129-141
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• 2008

Jikgeum(woven with supplementary golden wefts) hyungbae(rank badge) of danryung(official uniform) excavated from Im Backryung'tomb($1498{\sim}1546$) of the Joseon dynasty($1392{\sim}1910$) at Goyang, Gyunggi-Do in 2007, was in a critical condition because of serious collapse of substrate in metal thread. For conservation of hyungbae, metal thread was examined by different scientific methods(Light Microscope, Scanning Electron Microscope and Energy Dispersive X-Rray Spectrometry(SEM-EDS), Fourier Transform Infrared Spectroscopy(FT-IR)). Analytical data showed that metal thread was gilt membrane strip composed of gold leaves and proteinaceous substrate which was probably parchment. To protect collapse of substrate, 1% solution of Paraloid B-72 was infilterated into substrate for consolidation of substrate and it was adhered to warp of fabric in hyungbae, before wet cleaning. After wet cleaning, the most of the gold leaves were restored, which was confirmed by both the examination with the naked eye and the microscopic examination.

• International Journal of Railway
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• 제1권3호
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• pp.113-116
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• 2008

The long-tenn exposure of polymeric composite materials to extreme-use environments, such as pressure, temperature, moisture, and load cycles, results in changes in the original properties of the material. In this study, the effect of combined environmental factors such as ultraviolet ray, high temperature and high moisture on mechanical and thermal analysis properties of glass fabric and phenolic composites are evaluated through a 2.5 KW accelerated environmental aging tester. The environmental factors such as temperature, moisture and ultraviolet ray applied of specimens. A xenon-arc lamp is utilized for ultraviolet light and exposure time of up to 3000 hours are applied. Several types of specimens - tensile, bending, and shear specimens that are warp direction and fill direction are used to investigate the effects of environmental factors on mechanical properties of the composites. Mechanical degradations for tensile, bending and shear properties are evaluated through a Universal Testing Machine (UTM). Also, storage shear modulus, loss shear modulus and tan a are measured as a function of exposure time through a Dynamic Mechanical Analyzer (DMA). From the experimental results, changes in material properties of glass fabric and phenolic composites are shown to be slightly degraded due to combined environmental effects.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.1155-1169
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• 2021

This study will explain the determinants factors that can increase donation behavior in public funding. The originality of this study is the use of Agreeableness Personality and Social Exclusive as predictors in Theory of Planned Behavior. Besides that, this study involves Attitude, Perceived Behavioral Control, Religiosity, Intention to Donate, and Donation Behavior. The population of this research is all people registered as active participants of BPJAMSOSTEK in East Java Province, of which 400 people are used as samples. The data analysis method used to test the hypothesis is SEM, which was conducted by utilizing the WarpPLS 6.0 software. The study found that Agreeableness Personality significantly had a positive effect on Attitude and Perceived Behavior Control, while Social Exclusive only significantly had a positive effect on Perceived Behavior Control. Attitude and Perceived Behavior Control influence the Intention to Donate positively, then consequently had a positive effect on Donation Behavior. Religiosity tends to strengthen the influence of the Intention to Donate to Donation Behavior. To improve donation behavior in the general public, BPJAMSOSTEK must organize a form of labor protection efforts to bring prosperity to all workers in Indonesia.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.451-455
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• 2021

This research seeks to find out how to provide satisfaction to consumers. The aim is to analyze and test empirically the effect of price and sales promotion on customer satisfaction that is mediated by service quality. This study uses primary data; questionnaires are distributed to 100 consumers at the Jingga Project boutique. The sampling technique uses simple random sampling. The data were collected using a questionnaire measured by a Likert scale with analysis tools using Warp PLS 7.0. The results showed that the variables price and sales promotion have a positive effect on customer satisfaction. Furthermore, the mediating variable, namely, service quality, is proven to be able to indirectly mediate the effect of price and sales promotion on customer satisfaction. In line with the marketing theory, which states that customer satisfaction is the feeling of pleasure or disappointment of someone who appears after comparing the performance (results) of the product against the expected performance. From the results of this study, it is clear that the variables price and sales promotion significantly affect customer satisfaction, as well as service quality, which is the mediating variable in this study. Service quality indirectly or partially mediate the effect of price on customer satisfaction.

• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.1247-1262
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• 2021

The number of tax consultants in Central Java registered at the Indonesian Tax Consultant Association is still limited, likewise, the number of accountants with licensing practices is still small, and making the career opportunities of tax consultants and auditors remain open. This study aims to provide a perspective for career interests in taxation and auditing for accounting students. This study used a quantitative approach by distributing questionnaires to the respondents. The research population involved accounting students who had taken audit and tax courses. The sampling method employed purposive sampling. 270 accounting students at state and private universities in Semarang-Indonesia were chosen. The analysis technique used Warp Partial Least Square (PLS). The results revealed that labor market motivation and considerations positively affected career interests in the taxation and audit fields. Self-efficacy also had a positive effect on career interests in the audit field but not on tax career interests. Besides, gender influenced career interests in auditing. In contrast to the expectation, this study found that gender did not influence career interests in tax. In conclusion, this study can provide information in explaining career interests in the taxation and audit fields, although the ability to explain is still limited.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.1095-1100
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• 2021

This study aims to analyze the factors that influence people's behavioral intentions to recycle waste and focus on people's perceptions of informal waste recycling. The low level of participation in the e-waste recycling process makes research on the factors that encourage household interactions in sorting waste or recycling waste a priority. The purpose of this study is to build a comprehensive model and examine the relationship between perceptions of informal recycling, implementation e-waste management, behavioral intention, convenience of recycling and perceived behavioral control. The framework is the Theory of Planned Behavior (TPB). The implementation variable e-waste management is used to mediate the relationship between the two constructs. Respondents in this study were cellular phone users who had changed their phones. The number of respondents in this study totaled 165, using the purposive sampling technique. Data analysis techniques in this study used PLS-SEM with WarpPLS version 6.0. The findings show that: (1) perception of informal recycling, e-waste management, and behavioral intention have a significant positive effect; (2) management of e-waste, perception behavioral control and behavioral intention have a positive effect; and (3) the implementation of e-waste management, which causes the convenience of recycling, will increase the intensity of behavior, indicating the results are rejected.

• The Journal of Asian Finance, Economics and Business
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• 제8권8호
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• pp.355-363
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• 2021

This study aims to obtain empirical evidence about the cognitive effect of Islamic religiosity and budget control in reducing budgetary slack behavior. This study involved 176 managers as respondents in 10 local companies in Eastern Indonesia. Managers who are respondents in thus study work and are spread across 14 provinces in Indonesia. Probability sampling method has been used for this study from the total population with certain criteria. Data analysis has been done using Warp PLS-SEM technique. The results showed that Islamic religiosity cognitive and budget control had a direct negative effect on budgetary slack behavior. The two variables also fully mediate the relationship between participatory budgeting and budget-based compensation schemes on the behavior of budgetary slack in a negative and significant way. These results mean that the two variables are proven to reduce budgetary slack behavior. This empirical evidence at the same time corrects the agency theory's assumptions about opportunistic human nature and always maximizes every potential economic profit. In addition, the results also show that Islamic religiosity cognitive is stronger in reducing budgetary slack behavior. These results can be used to improve the company's budget control system by incorporating elements that motivate religious goals so that it is more effective in reducing budgetary slack behavior.