Pdf  

Public Satisfaction on Transparency of E-Government Information in Bandung City to Prevent Corruption

Syakieb Arsalana, Dini Verdania Latifb, Saadahc, a,b,cWidyatama University, Bandung, Indonesia Email: syakieb.arsalan@widyatama.ac.idThis e-mail address is being protected from spambots. You need JavaScript enabled to view it , dini.verdania@widyatama.ac.idThis e-mail address is being protected from spambots. You need JavaScript enabled to view it , saadah.5507@widyatama.ac.idThis e-mail address is being protected from spambots. You need JavaScript enabled to view it   

The survey conducted by the Indonesian Survey Institute and Indonesia Corruption Watch (ICW) showed that as many as 52 percent of respondents said that the level of corruption in Indonesia had increased. Corruption could lead to social inequality and poverty in the community. According to data from the Central Statistics Agency in 2018, the number of poor people in Indonesia is 25.95 million. One way the government can reduce the level of corruption is to implement ‘E-Government’. The purpose of implementing E government in Kota Bandung was to ensure governance was clean and to encourage the achievement of targets for bureaucratic reform. Based on monitoring by Indonesia Corruption Watch (ICW) in 2019, the bureaucratic reform program is only lip service, because there are still many Civil Servants (PNS) or State Civil Apparatus (ASN) who carry out corrupt practices. Corruption can damage the performance of public services in the provision of transparent and accountable information which will ultimately reduce the level of public satisfaction of government performance. This study aims to examine the level of public satisfaction with the transparency of information on e-government platforms in Bandung City. This research uses a descriptive method. The results of the study indicate that the public is satisfied with the transparency of information contained in e government. Pages 1 to 10

Pdf  

Implications of Profitability, Liquidity, Leverage and MBV on Dividend Payout Ratio in Manufacturing Companies in IDX 2014-2016

Tetty Lasniroha Sarumpaeta, Agatha Rinta Suhardib, aPPAk Post Graduated School, Widyatama University, bFaculty of Business and Management, Widyatama University, Indonesia Email: tetty.lasniroha@widyatama.ac.idThis e-mail address is being protected from spambots. You need JavaScript enabled to view it , agatha.rinta@widyatama.ac.idThis e-mail address is being protected from spambots. You need JavaScript enabled to view it ,

Dividend distribution is carried out by the company to its shareholders which is influenced by the availability of cash and the composition of the company's debt ownership. It is important to learn the effect of liquidity, leverage, profitability and also MBV on the DPR. This article will be focused on some manufacturing companies based on the market data of IDX in 2014-2016. The research method is Explanatory. Twenty five of one hundred and forty three data companies have been selected using the purposive sampling technique. The analytical method used in this study is the classic assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that partially profitability and liquidity variables had a positive effect on DPR; leverage and MBV negatively affected dividend policy. Simultaneously the variable profitability, liquidity, leverage, and MBV affect to the ratio of the dividend payout. Pages 11 to 25

Pdf

Effect of Profitability, Leverage and Company Size on Tax Avoidance

Yati Mulyatia, Hesty Juni Tambuati Subingb, Andina Nur Fathonahc, Alfita Prameelad, a,b,cFaculty of Economics, Widyatama University, Bandung, Indonesia, Indonesia E-mail: yati.mulyati@widyatama.ac.idThis e-mail address is being protected from spambots. You need JavaScript enabled to view it

Tax avoidance is interesting to study because avoidance of tax can be performed as long as it does not violate applicable tax regulations. Therefore, this study aims to examine the effect of profitability, leverage and firm size on tax avoidance. The study was conducted by observing data on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for four years of observation. The choice of sampling uses purposive sampling. Analysis of the data used in this study is by using multiple linear regression. The results of this study provide empirical evidence that profitability does not affect tax avoidance while leveraging and firm size influence tax avoidance. Pages 26 to 35

Pdf

Development of Learning Resources Based on E-Books in Sasak Alus Language for Elementary Schools in Lombok

Zul Anwara, Basuki Wibawab*, a,bEducation Technology Studies Program, State University of Jakarta, Indonesia.

Corresponding Author e-mail: b* wibawa@unj.ac.idThis e-mail address is being protected from spambots. You need JavaScript enabled to view it

Fast progress in the field of information communication and technology (ICT) has influenced the way of life of humans and has also affected the way humans learn and teach. Currently educators and teachers are required to be able to carry out analysis, design, and develop several learning resources that are suitable for students. Development of electronic books (e-books) to meet learning needs and is an adaptation of learning methods that keeps up with the development of real ICT. Books are print learning resources that are often used by students and teachers in the learning process. By utilizing ICT, this allows the change of printed books to electronic books. E-books are electronic books that use digital formats and have multimedia elements. This study aims to develop e-books of Sasak Alus language that are suitable to be used as learning resources. The research method is Research and Development (R & D) using 4D model and is limited to the development step. Data was collected using questionnaires given to 4th grade students in elementary school. The data analysis technique is done by qualitative and quantitative statistical analysis. The results showed that the interactive e book of local content subjects in Sasak Alus language is feasible to use as a learning resource - content criteria 80.5%, presentation, 81.1%, instructional design 83.1%. Pages 36 to 45

Pdf

Influence of Government Support, Technology Support and Islamic banking awareness on Islamic banking Choice in Indonesia with Moderating role of religiosity

Yolanda Masnitaa*, Andi Yakubb, Andhyka Tyaz Nugrahac, Sri Vandayuli Riorinid, a,dFaculty of Economic and Business, Trisakti University, Jakarta, Indonesia, bFaculty of Political Sciences, Hasanuddin University, Makassar, Indonesia, cSchool of Technology Management and Logistics, College of Business, Universiti Utara Malaysia, Sintok, Malaysia, Corresponding Author Email: a* yolandamasnita@trisakti.ac.idThis e-mail address is being protected from spambots. You need JavaScript enabled to view it

Indonesia has the largest Muslim populations in the world, but the market share of Islamic Banking in Indonesia is only five percent of its total banking system. To attract more Islamic banking customers is a major challenge to Indonesian Islamic banks. This study intends to examine the influence of Government Support, Technology Support and Islamic banking Awareness on Islamic banking Choice in Indonesia. The study also observes the moderating role of religiosity on the relationship of Government Support, Technology Support and Islamic banking Awareness with Islamic banking Choice. For the assessment of relationship among these factors the data was gathered from the bank customers who are teachers in schools, colleges and universities in west, center, and east regions of Indonesia, via a questioner. PLS-SEM statistical tool was used for data analysis. Results of this study revealed that Government Support, Technology Support and Islamic banking awareness has significant influence on selection of Islamic banking. Moreover, findings illustrated that religiosity plays a moderating role on the relationship of Technology Support and Islamic banking awareness with Islamic banking Choice in Indonesia, but religiosity does not moderate the relationship of Government support with Islamic banking Choice. This study contributes to Islamic finance and banking literature and provides empirical evidence that Government Support, Technology Support and Islamic banking awareness are significant antecedent of Islamic banking Choice. Pages 46 to 66

Pdf

E-Banking Fraud Detection: A Short Review

Mostafa A. Alia*, Nazimah Hussinb, Ibtihal A. Abedc, a,b,cAzman Hashim International Business School, University Technology Malaysia, Kuala Lumpur, Malaysia.

*Corresponding Author Email: a* mostafa1988@graduate.utm.myThis e-mail address is being protected from spambots. You need JavaScript enabled to view it , b nazimah@ibs.utm.myThis e-mail address is being protected from spambots. You need JavaScript enabled to view it , c ahmed-1988@graduate.utm.myThis e-mail address is being protected from spambots. You need JavaScript enabled to view it

E-banking gives customers a lot of satisfaction in terms of getting a better service quality; it also gives banks a competitive advantage over the other players in the sector. However, the security of e-banking has received attention due to the fraudulent behaviour of fraudsters; the absence of adequate e-banking security has kept many people away from the service till today. In this paper, a review of the security challenges associated with e-banking has been presented. Equally, the challenges and characteristics of e-banking fraud have been mirrored. This paper also reviewed different types of fraud and attacks detection systems, as well as some preventive measures in place to secure e-banking services. The different techniques and models used for e-banking security were ranked in this study based on an expert opinion. From the results, “Transaction Monitoring” was identified as the most effective model while the worst models based on the respondent’s opinions were “Virtual Keyboards”, “Browser Protection”, and “Device Identification”. This paper is organized into sections; the first section introduced the topic of interest in this paper while the second section presented the background of e-banking. The literature review was presented in the third section while a conclusion was presented in the last section of the paper. Pages 67 to 87

Pdf

The role of advertising on the increase of a company’s revenue (LC Waikiki in Sulaimani as a case study)

*Ako Mohammed Tofiqa,

aInternational Trade Dep University of Halabja & Lecturer at Chihan University, Sulaimani

*Corresponding Author Email: Ako.tofiq@uoh.edu.iqThis e-mail address is being protected from spambots. You need JavaScript enabled to view it

The overall objective of this research is to explore the capacity of advertising and its function in enhancing sales in LC Waikiki in Sulaymaniyah, Iraq in 2019. The methodology of this study utilises the Descriptive Statistics research technique. The sampling encompasses the entire volume of LC Waikiki Buyers in the Sulaymaniyah province in Iraq, inclusive of the cohort of 85 consumers selected according to random sampling. The compiled data was analysed utilising the computer software program SPSS software, where the data impact was elucidated using the T test and regression. From the analysis of the outcomes, it was deduced that advertising is remarkable in the enhancement of sales, encompassing both the conventional and modern advertising methods involving the audio, visual and spoken forms. Pages 88 to 104

Pdf

The Impact of Industrial Revolution Flows 4.0 on Competitiveness, Policy and Standards of Education Quality

*Dedi Mulyasanaa, aProfessor of Educational Management, Nusantara Islamic University, Bandung Indonesia.

*Corresponding Author Email: dedi.mulyasana@uninus.ac.idThis e-mail address is being protected from spambots. You need JavaScript enabled to view it

Education is not a concept composed of physical structures, but devices and systems that are built on psychological structures. Building education is not the same as building roads, bridges and buildings. Building education is building thinking, faith and conscience. Building education in the industrial revolution era 4.0 tends to prioritize logic and skills by ignoring conscience and faith. Education without educating conscience and faith is not actual education. The impact of the industrial revolution 4.0 on education, among others, is that many of the quality standards for education, policies and other programs are no longer relevant. Future learning will be laden with the use of digital technology that is easy, inexpensive and effective. Because of that, education management and learning process must be supported by competitive advantage, excellent service systems, spirit, unique abilities, ability to master data and information sources, continuous change and improvement, orientation to quality, satisfaction and trust. The learning process is directed at developing a quality culture, creative ideas and innovation ideas. Pages 105 to 116

Pdf

Local wisdom in agriculture for environmental sustainability: A case study of the Dusun community

Minah, S.a*, Norjietta, T.b,   Rosliah, K.c , Novi, S.K.I,d, a,b,cFaculty of Languages and Communication, Sultan Idris Education University, Perak, Malaysia, dGadjah Mada University, Yogyakarta, Indonesia.

Corresponding Author Email: a* minahsintian@fbk.upsi.edu.myThis e-mail address is being protected from spambots. You need JavaScript enabled to view it

Local wisdom consists of beliefs, and local knowledge inherited from one to another generation practiced in agricultural activities for the prosperity and harmonious relationship between human beings and other living beings in the surrounding. This study aims to identify the belief elements and local knowledge of the Dusun community in the rural area of Sabah, Malaysia in agricultural activities related to environmental sustainability. The study was conducted using interview and observation methods. All the collected data was analyzed, coded, and interpreted. There are seven main items which can be highlighted through this study. They are as following; no trees should be cut down to open agricultural land, animals should not be treated roughly, crops should be well taken care of, forest burning is done using the right technique, use barriers or dig a hole to withstand black soil from eroding to the bottom section, using natural materials to prepare compost and organic pesticides, and finally to plant crops with strong roots at the slopes. Those in their 50s are still proudly practicing their local knowledge in agriculture; besides helping to sustain the environment. Thus, we find that it is important to highlight this study on local wisdom since it is in line with sustainable development and environmental management in this 21st century. Pages 117 to 138

Pdf

Sukuk Rating, the Involvement of Agency Theory  

Shinta Melzatiaa*, Radin Firdaus Radin Badaruddinb, Zahri Hammatc, aUniversitas Mercu Buana, Faculty of Economics and Business, Department of Accountancy, b.cUniversiti Sains Malaysia, School of Social Sciences,

*Corresponding Author Email: shinta_melzatia@mercubuana.ac.idmelzatia@gmail.comThis e-mail address is being protected from spambots. You need JavaScript enabled to view it ,  melzatia@yahoo.comThis e-mail address is being protected from spambots. You need JavaScript enabled to view it , b radin@usm.myThis e-mail address is being protected from spambots. You need JavaScript enabled to view it , c zahri@usm.myThis e-mail address is being protected from spambots. You need JavaScript enabled to view it

A sukuk rating indicates the issuer’s capacity to meet its long-term financial commitments under the syariah financing contract. Some sukuk have a high rating, but experience default a couple of years after their issuance. This study aims to determine the effect of the mechanisms of good corporate governance, income smoothing, and corporate performance on sukuk rating. The method is a quantitative research method by analysing causal relationships using panel data analysis that uses logistic regression to examine the mechanisms of good corporate governance, income smoothing, and corporate performance on sukuk ratings. Good corporate governance mechanisms in this study are proxied by board of commissioners, institutional ownership, and the audit committee. This research was conducted in 2018-2019 by taking data from the financial statements from years 2015 to 2018 of each sukuk issuing company and other data from the Indonesia Stock Exchange. The result indicates that the audit committee has a positive significant effect on sukuk ratings, while the board of commissioners, institutional ownership, income smoothing, profitability, and assets growth have no significant effect on sukuk ratings. This finding can lead to the understanding that internal company indicators are not the only factors that influence sukuk ratings. This study only covers sukuk issuance in Indonesia, and the rating agency is only one company. There is no comparison with sukuk issues abroad. The paper seeks evidence of sukuk rating as its consequence of agency theory as a whole. Pages 139 to 155

Pdf

International Organization of Securities Commissions Role on Transactions in Indonesia Sharia Capital Market

*Hamzaha, Ade OktariatasKesumayudab, aLecturer of Law Faculty, University of Lampung, bPost-Graduate Student Master of Law, Lampung University, Indonesia

*Corresponding Author Email: a agizaddien@gmail.comThis e-mail address is being protected from spambots. You need JavaScript enabled to view it ,

b adeoktariatasky@outlook.comThis e-mail address is being protected from spambots. You need JavaScript enabled to view it

The variety of investment activities currently provides variation to the community in determining the form of their economic investment plans in a certain period. However, it should be noted also the legal provisions that apply, so that investment activities are not carried out carelessly or violating the prevailing norms in the community or are feared to be detrimental to some parties concerned. Indonesia in its financial system, especially in the Capital Market, adheres to two systems, namely conventional and sharia. The capital market facilitates long-term funding for business people and entrepreneurs by attracting deposits from many investors. This market provides long-term capital for entrepreneurs through a series of short-term contracts (securities) with investors who can enter out according to their own will. In the late 1990s Islamic financial markets have realized that the development of capital markets is important for survival and for future growth. In this context, the organization that exists in Indonesia are listed on the Indonesia Stock Exchange, whereas if it is pursued internationally there is the International Organization Of Securities Commissions (IOSCO). The legal issue that is the main study to be discussed in this paper is the Role of IOSCO on Sharia Capital Market transactions in Indonesia, which is presented by normative research methods, namely research carried out by conducting applicable legislation studies and their application to sharia capital market transactions. The results of this paper are in the form of an overview of IOSCO which explains its general position, and the role of IOSCO in the Islamic Capital Market in Indonesia. The conclusion of this paper is that the role of IOSCO in the Sharia Capital Market in Indonesia is not much different from its authority as an International Capital Market organization, namely exchanging information based on each experience to encourage the development of the domestic market; bringing together efforts to create effective supervision standards for international securities transactions and to provide assistance together to ensure market integrity through the application of strict standards and effective enforcement of violations. Pages 156 to 164

Pdf

Influences of the Association Farmers Group (Gapoktan) to Build Farmers Welfare Through Orientation Entrepreneurship, Organization Cultures and Empowering

*Yul Maulinia, Erie Febrianb, Sutisnac, a,b,cFakultas Ekonomi dan Bisnis Manajemen Keuangan Terpadu - Universitas Padjadjaran Bandung, Indonesia,

*Corresponding Author Email: a* yulmaulini16001@mail.unpad.ac.idThis e-mail address is being protected from spambots. You need JavaScript enabled to view it

b erie.febrian@unpad.ac.idThis e-mail address is being protected from spambots. You need JavaScript enabled to view it , c sutisna@unpad.ac.idThis e-mail address is being protected from spambots. You need JavaScript enabled to view it

The research objective was to look at the Gapoktan Performance Model in Suntenjaya Village. More specifically to find out how much influence entrepreneurial orientation, organizational culture and empowerment have on Gapoktan performance in the welfare of farmers in the Wargi Panggupay Gapoktan in Suntenjaya Village, West Bandung Regency. The research method used mix method (combination method) that is qualitative and quantitative. Data analysis was done using the Partial Least Squares (PLS). The results of this article found that entrepreneurial orientation and organizational culture were not significant had no effect and on the performance of Farmers Group and the welfare of farmers. Only empowerment had a significant effect on Gapoktan performance and farmers' welfare. Overall, the performance model of Gapoktan Wargi Panggupay does not affect the welfare of farmers. Pages 165 to 179

Pdf

Good Corporate Governance and Bondholder-Shareholder Conflict: The Case of Implementation Accounting Conservatism for Mining Companies

*Waluyo, Waluyoa, aWaluyo, Waluyo is Lecturer at The Graduate and Postgraduate Program Department of Accounting at University of MercuBuana, Indonesia

*Corresponding Author Email: a waluyo@mercubuana.ac.idThis e-mail address is being protected from spambots. You need JavaScript enabled to view it , waluyo9@yahoo.comThis e-mail address is being protected from spambots. You need JavaScript enabled to view it

The application of the Accounting Conservatism Principle in various companies can have a different impact. The application of this principle is considered able to result in Financial Statements not being used as a tool to evaluate the company's risk. However, other parties have stated otherwise, that the application of the Accounting Conservatism Principle could generate reasonable financial reports and provide relevant Financial Information. The Objective of this study is to analyse the effect of Good Corporate Governance and Bondholder-Shareholder Conflict against company accounting conservatism. Analysis of accounting conservatism done using quantitative methods and data testing is done with the classical assumption and hypothesis testing with the multiple linear regression model. The level of accounting conservatism is measured by the value of accruals and the market value. The sample was mining companies listed on the Indonesia Stock Exchange in 2014-2017. The results of the research show that each company is engaged in accounting conservatism at different levels. In accrual, accounting managerial ownership affects conservatism; it is different from the approach in which the market value of managerial ownership did not affect the significance of the accounting conservatism. Institutional ownership does not affect accounting conservatism when measured accrual, but has the effect of market value when measured. The presence of independent directors when measured accrual as well as market value, is able to influence the level of accounting conservatism. Pages 180 to 191

Pdf

The Effect of Job Demand on the Work Engagement: Does Supervisory Support Matter in the Indonesian Financial Service Sector

*La Ode Sumaila, aThe College High of Economics in Makassar Bongaya (STIEM Bongaya) Indonesian,

*Corresponding Author Email: odesumail@yahoo.co.idThis e-mail address is being protected from spambots. You need JavaScript enabled to view it

The focus of the current study is to investigate the job demand (work stress & workload) on the supervisor support and work engagement. In addition to that, the study has tried to explore the triangular relationship between job demands, supervisor support and work engagement by investigating the mediating role of supervisor support in the relationship between job demand and work engagement of employees working in the Indonesian financial service sector. The phenomenon of work engagement has generated a great deal of attention in the management circle around the world which also affects Indonesia. The concept is gaining increasing significance among managers to ensure the productivity of their employees. However, this concept not only applies in corporate circles but also in academia. The study has argued that since today's modern businesses are faced with technological advancement and competition, engagement can be considered as a key factor that determines organizations' success. Nowadays, organizations not only need to recruit and retain talented people, but they also need to ensure their talented workforces are physically and emotionally attach with their works. The study has employed the PLS-SEM to achieve the objectives. This study will be helpful for policymakers and researchers in examining the link between job demand (work stress & workload) on the supervisor support and work engagement. Pages 192 to 210

Pdf

Job Satisfaction as an Antecedent of Task and Contextual Performance: The Moderating Role of Islamic Work Ethics

*Iqbal Alan Abdullaha, aFaculty of Economic and Business Brawijaya University, Malang -Indonesia,

*Corresponding Author Email: *a iqbalalan@gmail.comThis e-mail address is being protected from spambots. You need JavaScript enabled to view it

The prime objective of the current study is to investigate the impact of job satisfaction on the two aspects of job performance, namely task performance and contextual performance. In addition to that the moderating role of Islamic work ethics in the relationship between job satisfaction and task performance and between job satisfaction and contextual performance is examined. The significance of job performance of a company has opened doors for researchers to study its effects in different conditions. Accordingly, performance is the sum of expectations an organisation owes from its employees in different behaviour samples in a passage of time. Business ethics are interconnected with work. A Muslim practicing Islamic ethics sets an example for people who belong to other faiths. The Quran favours close involvement in work and does not provide space to beggary, time wastage and idle activities. The author believes this is a reflection of good values in actions, deeds, thinking and heart. The study is among the pioneering studies on this issue in Indonesia. The current study has used SEM-PLS as statistical tool to answer the research questions raised in this study and research objectives envisaged in the current study. The findings of the current study have provided support to the hypothesized results. This study will be helpful for policymakers and researchers in the future. Pages 211 to 231

Pdf

The Moderating Role of Innovation in the Relationship between Soft TQM and Lean Practices

*Aripina, Sumarsidb, a,bLecture of School of Management Labora Jakarta, Indonesia,

*Corresponding Author Email: a* 4r1f1n007@gmail.comThis e-mail address is being protected from spambots. You need JavaScript enabled to view it ,

b marsiddpk05@gmail.comThis e-mail address is being protected from spambots. You need JavaScript enabled to view it

The concept of TQM practices and innovation has become major component of competitiveness from a variety of disciplines. The prime objective of the current study is to investigate the impact of soft total quality management practices, namely process management, leadership, customer focus, information and analysis, strategic planning and people management on the lean practices. In addition to that, the moderating role of innovation on the relationship between a variety of disciplines. To achieve the objective of the study we have used the structural equation modelling approach using SEM-PLS. Data of 320 firms was collected through an adopted questionnaire designed using the five-point Likert scale. The results reveal positive and significant effects of TQMP on the lean practices. Additionally, business innovation appeared as a significant moderator. The study will be helpful for researchers, practitioners, managers and policy makers in making decisions about TQM practices, business innovation, and lean practices. Pages 232 to 251

Pdf

Exploring the nexus between Job demands, self-efficacy, technological advancements and employee performance in Indonesian Public organizations

*Abdullah W. Jabida, Marwanb, Ruslan Kamisc, Nurlelad, a,b,c,dFaculty of Economics and Business, Universitas Khairun Ternate Indonesia,

*Corresponding Author Email: a Abdullah.jabid@unkhair.ac.idThis e-mail address is being protected from spambots. You need JavaScript enabled to view it ,

b marwan.jamalludin@yahoo.coThis e-mail address is being protected from spambots. You need JavaScript enabled to view it ,id, c ollan.ruslan@gmail.comThis e-mail address is being protected from spambots. You need JavaScript enabled to view it ,

d lela_fekon@yahoo.comThis e-mail address is being protected from spambots. You need JavaScript enabled to view it

The objective of the current study is to explore the nexus between Job demands, self-efficacy, technological advancements and employee performance in Indonesian Public organizations. Meanwhile the mediating role of self-efficacy in the relationship between job demand and employee performance is also examined. Lastly, the moderating role of technological advancement in the relationship between self-efficacy and employee performance is observed. The study is of the view that Employees’ performance in public organizations is directly affected government’s efficiency and delivery of work. People are looking forward to a high-quality service offered by public employees or a negative image be imposed on the whole service. The underperformers can also cause detriment to the country where the government keeps paying them a salary while their performance is not up to their organizations’ requirements. The study has employed the survey-based methodology. The response rate is 57 percent. The study has employed the PLS-SEM to achieve the objectives. This study will be helpful for policymakers and researchers in examining the link between Job demands, self-efficacy, technological advancements and employee performance in Indonesian Public organizations. Pages 252 to 272

Pdf

The Mediating Role of Organizational Innovation in the Relationship between Entrepreneur Orientation, HRM Practices and Organizational Performance of SMES

*Margo Purnomoa, Kameswarab, a,bUniveritas Padjadjaran Bandung, Indonesia

*Corresponding Author Email: *a purnomo@unpad.ac.idThis e-mail address is being protected from spambots. You need JavaScript enabled to view it ,

b kameswara@gmail.comThis e-mail address is being protected from spambots. You need JavaScript enabled to view it

The prime objective of the current study is to explore the direct relationships between HRM practices, entrepreneurial orientation, organizational innovation and organizational performance. Additionally, the mediating role organizational innovation in the relationship between entrepreneur orientation HRM practices and organizational performance is examined. Numerous studies have investigated EO, HRM practices, organizational innovation, and managerial ties as predictors of organizational performance. However, to the best of the researcher’s knowledge, no single study has simultaneously investigated these organizational resources and capabilities and constructed a multivariate model of organizational performance of SMEs. This study explores the aspects of organizational resources and capabilities that lead to performance of SME manufacturing companies in Indonesia, by using resource-based view as the underpinning theory. Firstly, this study investigated the influence of organizational resources of entrepreneurial orientation, HRM practices, organizational innovation, and managerial ties on organizational performance at the organizational level of analysis. Organizational innovation was considered a mediator. By examining the relationships, the present study will provide insights into what contributes to SME performance. The study has employed the survey-based methodology. The response rate is 62 percent. The study has employed the PLS-SEM to achieve the objectives. This study will be helpful for policymakers and researchers in examining the link between HRM practices, entrepreneurial orientation, organizational innovation and organizational performance in Indonesian SMEs. Finally, this study also provides discussion of hypotheses based on regression analysis result, limitation and recommendation for further study. Pages 273 to 294

Pdf

Flood Emergency Response Management in Gunungkidul Regency

*Sriharinia, aSunan Kalijaga State of Islamic University, Indonesia,

*Corresponding Author Email: a sriharini@uin-suka.ac.idThis e-mail address is being protected from spambots. You need JavaScript enabled to view it

On November 27, 2017, Gunungkidul Regency of Yogyakarta was hit by a flood caused by tropical cyclone Cempaka. This extreme weather has caused fatalities and damage to properties worth hundreds of billions of rupiahs. In response to the disaster, a humanitarian solidarity action namely “Aksi Berbagi Handayani” (henceforth referred to as ABH), involving 232 organizations and communities consisting of student organizations, youth organizations, and various communities, conducted an emergency response in Gunungkidul.   This action was initiated by volunteers from organizations, such as Gunungkidul Menginspirasi (GM), Rumah Belajar Rakyat (RBR) in Siraman Wonosari and the Gunungkidul Student Association (IMG). In less than a month, the emergency response management undertaken by ABH received remarkable results to provide help and assistance to the victims, reaching 12 sub-districts, 160 villages, 3232 families, 94 schools or 4005 students. With around 1072 volunteers, the alliance has attempted various efforts, such as rescue, trauma healing, inspirational classes, environmental work, health services, disaster mitigation socialization, geo site education, education of clean healthy lifestyle, as well as facilitated the donation of food, household appliances, school equipment and medicines. The success of ABH can be used as a role model for emergency response management of flood disasters in other locations. Social assistance, such as good social networking can help the success of disaster management in a community. Pages 295 to 304

Pdf

Examining the Relationship of Service Quality to Word-of-Mouth at Higher Education: Mediated by Students’ Satisfaction

Rudzi Munapa*, Zaleha Yahayab, a,bFaculty of Business and Technology UNITAR International University, Malaysia.

Corresponding Author Email: a* rudzi@unitar.myThis e-mail address is being protected from spambots. You need JavaScript enabled to view it

This study examined the relationship of components of service quality (SQ): reliability, assurance, responsiveness, empathy, and tangibles, (Parasuraman et al. (1988) to word-of-mouth (WOM). It also examined the components that contribute most to students’ satisfaction and the mediating effect of students’ satisfaction on quality of services and WOM. A total of 280 questionnaires were randomly distributed to selected undergraduate students from the discipline of social sciences at a private university in Klang Valley, Malaysia. The Cronbach Alpha value of the five dimensions ranges from 0.761 to 0.977.   The findings indicate that all five dimensions have a significant but weak relationship to WOM. Empathy was found to contribute most to WOM. There was also a significant indirect effect of five dimensions of SQ on WOM through students’ satisfaction. This meant that the level of students’ satisfaction has an influence in the relationship between SQ and WOM. Pages 305 to 314

Pdf

Influence of Job Involvement on Turnover: Organizational Commitment as Mediator

*Danial Thaiba, Rika Lusiana Suryab, aLecture Institute Bisnis dan Informatika Kosgoro 1957, bLecture Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBI) Lampung, Indonesia

*Corresponding Author Email: a danithaib@gmail.comThis e-mail address is being protected from spambots. You need JavaScript enabled to view it , b rikalusiana@stebilampung.ac.idThis e-mail address is being protected from spambots. You need JavaScript enabled to view it

The prime objective of the current study is to explore the nexus between job involvement, turnover, and organizational commitment. Meanwhile, the study has examined the mediating role of organizational commitment in the relationship between job involvement and turnover. The study broached an argument that in the era of globalization, it has been regarded to be a key issue to deal with employee turnover for any business organization. To date, agreement on how to practice this concept has not yet been resolved. Employing the survey-based methodology, the SEM-PLS technique is used to test the hypothesized relationships. So, the current study has used SEM-PLS as a statistical tool to answer the research questions raised in this study and research objectives envisaged in the current study. The data is collected from the managers of the manufacturing firms in Indonesia. The findings of the study have provided support to the theoretical foundation and the proposed hypothesis of the current study. This study will be helpful for policymakers and practitioners in understanding the issues related to job involvement, turnover, and organizational commitment. Pages 315 to 333

Pdf

Capital Structure Determinants of Shariah and Non-Shariah Companies at Bursa Malaysia – Dynamic Approach

Rehan R.a, Abdul Hadi A.R.b*, a,bUniversiti Kuala Lumpur Business School, Malaysia

*Corresponding Author: b* abdrazak@unikl.edu.myThis e-mail address is being protected from spambots. You need JavaScript enabled to view it

This is a comparative study that examines capital structure determinates involving public listed Shariah and non-Shariah companies, in Bursa Malaysia from 2005 to 2016. There are six capital structure determinants identified in this study, namely total assets, fixed assets, current assets, sales, return on equity and earning per share. Deploying a dynamic estimation model via Generalized Method of Moments (GMM) upon these six capital structure determinants, the study reveals that current asset is the only significant capital structure determinant for the shariah-compliant category. With respect to the non-Shariah companies, total assets and fixed assets are the two significant determinants. It is worthy to note that the lag dependent Debt-Equity is also significant for both Shariah and non-Shariah categories. The significant role of this lag dependent variable suggests the importance of dynamic capital structure in explaining variations in capital structure of public listed companies in Malaysia. Similarly, the significant functions of current assets and fixed assets directly implies the relevance of Trade-Off theory in explaining a firm’s choice of capital structure. In terms of profitability and value of total assets, the non-Shariah companies are performing better than their counterparts. However, it is important to note that this study is subject to survivorship bias as those loss-making companies have been entirely excluded from the analysis. Pages 334 to 345

Pdf

Sectorial-Specific Capital Structure Determinants - Evidence from Bursa Malaysia

Raja Rehana, Abdul Razak Abdul Hadib*, Hafezali Iqbal Hussainc, a,bUniversiti Kuala Lumpur Business School, Malaysia. CTaylors Business School (TBS), Taylors University Malaysia.

*Correspondence e-mail: b* abdrazak@unikl.edu.myThis e-mail address is being protected from spambots. You need JavaScript enabled to view it ,

This paper investigates the relevance of traditional and modern capital structure theories in explaining capital structure determinants of listed firms in Bursa Malaysia. Within the framework of Modigliani-Miller, Trade-Off, Pecking-Order and Dynamic Capital Structure theories, this paper employs Generalized Method of Moments (GMM) as an estimation model on yearly panel data from 2005 through to 2016. The test results from GMM show that Dynamic Capital Structure is the most prominent among all, followed by the Trade-Off Theory.   Interestingly, current asset is the only determinant of capital structure for the technology sector, implying the importance of asset quality in this industry. Profitability is the most prevalent and significant variable that determines the choice of capital structure in Plantation, Industrial Products and Trading & Services sectors. Pages 346 to 347