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This retrospective phenomenological case study examines the experiences of 18 politicians who participated in a political campaign using performing arts and artists in a regional heads and legislators in Indonesia. Also, the role of Gandrung art as a performing art is becoming a political communication tool for political actors in Indonesia.

This study employs a retrospective phenomenological case. The informants recruited were 18 politicians who have local, regional and national political levels. The participants were interviewed about their experiences of campaigning using traditional performing arts as a form of political communication. Data collection techniques used in this study include interviews and photo documentation during the campaign process to triangulate findings.

Based on a case study analysis and through thematic analysis, this research reveals three emerging themes which indicate that performing arts function as political communication tools in three significant ways: (1) as a form of artistic expression for conveying political messages through movement and the use of dancer costumes; (2) as a medium for showcasing cultural identity and representation as a form of concern for the local culture of voters; and (3) as a means to garner mass appeal and propagate political propaganda.

The study has two limitations. First, the study only interviewed a small number of participants. Thus, generalization for wider contexts of politicians is not possible. Second, the study focuses on examining the voice of politicians and analyzing it using thematic analysis.

There is a scarcity of research that specifically focuses on uncovering the perspectives of politicians who employ performing arts as a political communication tool. This study contributes to the understanding that art performance is inherently non-neutral, highlighting how performing arts can actively engage in political communication by conveying messages, shaping cultural identity and influencing public opinion in the context of Indonesia.

This paper aims to investigate the relationship between regulatory focus, performance measurement and corporate social responsibility (CSR) investment decisions.

Using an experimental method with a 2 × 2 between-subjects factorial design involving 144 participants, the data were analyzed using t-test and contrast test. In the experiment, the authors assigned participants into prevention focus or promotion focus group and complementary performance measurement or substitute performance measurement condition.

The results show that CSR investment is more preferable for managers in prevention focus instead of those in promotion focus group. Additionally, CSR investment is more preferable for managers in complementary performance measurement condition compared to those in substitute performance measurement condition. This study also provides evidence that the greatest CSR investment is reached when managers are in both prevention focus group and complementary performance measurement conditions.

Companies need to activate the prevention focus for managers to motivate CSR investment. Additionally, companies need to use complementary performance measurements, which consist of CSR measurement and financial measurements.

CSR research is dominated by theories explaining the external models which trigger companies to perform CSR. Existing research related to the internal models is limited to psychological aspects that are not directly related to company performance. This study investigates the motivational attributes that have a direct and strong influence on managers behavior. This research shows that regulatory focus is better at predicting CSR investment and is more motivational for individuals to perform well at work.

This study aims to analyse the relationship between management ownership and the performance of Islamic microfinance institutions (MFIs) using panel data from Indonesian Islamic rural banks (Bank Pembiayaan Rakyat Syariah [BPRS]).

This study uses unbalanced quarterly panel data from BPRS during the period from 2011 to 2016. Performance, as the dependent variable in this study, is analysed based on three sets of measures, namely, profitability, efficiency and the financing risk. Management ownership, as the independent variable in this study, is represented by ownership by the board of directors (BOD), the board of commissioners (BOC) and the sharia supervisory boards (SSB).

The results show that ownership by the BOD and BOC does not have a significant relationship with profitability and efficiency. However, the BOD ownership has a negative relationship with the financing risk and vice versa for the BOC ownership. Additionally, the study reveals that ownership by the SSB plays a positive and significant role in increasing the profitability and efficiency but does not have a significant impact on the financing risk.

This is one of the first studies to provide empirical results regarding the relationship between management (BOD, BOC and SSB) ownership and the performance of BPRS. The finding reveals that ownership by the SSB is very important to increase the profitability and efficiency of the BPRS.

This study fills the gap in the literature about Islamic MFIs in Indonesia, especially the BPRS. This research also provides an insight into corporate governance practices and Islamic MFIs’ performance using BPRS data. The findings provide useful information for policy makers and regulators.

This paper aims to investigate the role of cognitive moral development (CMD) in tax compliance decision. In particular, the study compares tax compliance degree in two different tax systems: synergistic and antagonistic tax climates.

Build on the CMD theory, this study uses a paper and pencil laboratory experiment that involved 157 participants to test the hypotheses.

CMD has significant contribution to the tax compliance decision, especially for taxpayers at both the pre-conventional and conventional level. Taxpayers who have achieved post-conventional level, however, do not shift their compliance degree even when the tax climate changed. The present results support the CMD theory.

To the best of the authors’ knowledge, the present study is the first to investigate the role of CMDin tax compliance decision by comparing two different tax systems: synergistic and antagonistic tax climates. This study has theoretical and practical contributions. From theoretical perspective, the findings provide evidence that CMD influence tax compliance decision-making processes. In the practical terms, this research may provide a deep insight on the important of government and tax authorities to improve the taxpayers’ moral cognitive, e.g. through any activities which aims to boost them to the level of post-conventional.

This study aims to investigate whether Islamic morality is considered by Islamic rural banks in credit application assessments.

To achieve the objective, the authors conduct an exploratory analysis of data gathered through document analysis, focus group discussions and interviews with Islamic rural banks stakeholders. Additionally, the authors conduct a survey to validate the findings.

The authors find that while Islamic rural banks conduct conventional credit analysis using 5Cs (character, capacity, collateral, capital and conditions), the banks also consider Islamic morality in their credit decisions. They emphasise several indicators such as reputation for keeping promises to customers, to suppliers, to neighbours and the Islamic character (akhlaq) of the credit applicants. Overall, the authors conclude that Islamic rural banks consider Islamic morality in their credit assessments.

To the best of the authors knowledge, this is the first study using a mixed method of quantitative and qualitative approach to investigate how Islamic rural banks assess the credit applications. In particular, this study examines whether Islamic rural banks consider Islamic morality in their credit decisions.

This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.

This study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia.

The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent.

This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment.

The purpose of this study is to examine the trade-off between accrual and real activity earnings manipulation by considering gender and punishment as one aspect of clawbacks.

To achieve the research objectives, experimental design research was used, involving 183 professional accountants in Indonesia. This was followed by interviews with board members of public companies in Indonesia.

After the adoption of clawbacks, the intention to manipulate accruals decreased more among women than among men. However, the possible unintended consequences of clawbacks, particularly an increase in real activity manipulation, did not differ between women and men.

There are still few studies that use experimental designs to examine the consequences of clawback. Our study is expected to provide a novel contribution to the literature on the consequences of clawbacks as we use an experimental method. Besides, previous research that tested the consequences of clawback, using both archival and experimental data, had not considered the gender aspect, thus prompting this study to fill the research gap related to the consequences of clawback adoption by including the gender variable.

This research aims to provide a predictive model assessment on the effect of information sharing on fresh produce supply chain (FPSC) performance during the COVID-19 pandemic by incorporating information quality as an important part of information sharing, as well as cognitive and affective appraisals as part of a social learning process (mediators) into the model.

An online survey was conducted on 197 small fresh produce (fruits and vegetables) retailers in Indonesia during the COVID-19 pandemic. The data were analysed using Partial Least Squares Structural Equation Modeling (PLS-SEM) particularly PLSpredict supported by SmartPLS 4 software.

This research reveals that information sharing is positively and significantly associated with information quality and that the two constructs are not directly associated with FPSC performance. The path analysis suggests that the effect of information sharing on FPSC performance is fully mediated by cognitive and affective appraisals to the information-sharing activity. It also suggests that the effect of information quality on FPSC performance is fully mediated by affective rather than cognitive appraisal. This model shows a high predictive power and highlights the pivotal role of the learning process during the COVID-19 pandemic.

This research is the first to employ a predictive model assessment in PLS-SEM to empirically predict the effect of information sharing on FPSC performance using a social learning perspective, particularly in the context of the COVID-19 pandemic.

This paper aims to study Irreversible conversion processes, which examine the spread of a one way change of state (from state 0 to state 1) through a specified society (the spread of disease through populations, the spread of opinion through social networks, etc.) where the conversion rule is determined at the beginning of the study. These processes can be modeled into graph theoretical models where the vertex set V(G) represents the set of individuals on which the conversion is spreading.

The irreversible k-threshold conversion process on a graph G=(V,E) is an iterative process which starts by choosing a set S_0?V, and for each step t (t = 1, 2,…,), S_t is obtained from S_(t−1) by adjoining all vertices that have at least k neighbors in S_(t−1). S_0 is called the seed set of the k-threshold conversion process and is called an irreversible k-threshold conversion set (IkCS) of G if S_t = V(G) for some t = 0. The minimum cardinality of all the IkCSs of G is referred to as the irreversible k-threshold conversion number of G and is denoted by C_k (G).

In this paper the authors determine C_k (G) for generalized Jahangir graph J_(s,m) for 1 < k = m and s, m are arbitraries. The authors also determine C_k (G) for strong grids P_2? P_n when k = 4, 5. Finally, the authors determine C_2 (G) for P_n? P_n when n is arbitrary.

This work is 100% original and has important use in real life problems like Anti-Bioterrorism.

Corrosion of steel in marine environments poses a significant economic and environmental challenge because of its detrimental effects on marine structures and equipment. Traditional chemical inhibitors that mitigate corrosion often introduce harmful substances into the environment. As a result, there is a growing interest in exploring eco-friendly alternatives, such as plant-derived inhibitors, to reduce the environmental impact of corrosion protection strategies. The purpose of this study is to investigate the effectiveness of Phyllanthus urinaria extract as a green anti-corrosion additive for rebar steel in marine conditions.

Phyllanthus urinaria extract was prepared in the ethanol solution with the assistance of a sonicator. The steel’s surface upon addition of the extract was characterized using SEM, EDX and FTIR analysis. The electrochemical corrosion characteristics, including potentiodynamic polarization and electrochemical impedance spectroscopy, were used to evaluate the inhibitory performance of the extract on steel under simulated marine conditions (3.5% NaCl solutions).

The results of this study showed that with Phyllanthus urinaria extract’s content of 0.02% in NaCl solution of 3.5%, the corrosion rate decreased to about 30% compared to the controlled sample. Measurements of the inhibitory mechanism analysis study for all solutions from 0 mg/L to 1.114 mg/L of polyphenol from Phyllanthus urinaria extract showed a significant reduction in rebar corrosion rate, especially with 0.2228 mg/L polyphenol. Reinforcement can increase corrosion inhibition by up to 30% compared to the control sample.

To the best of the authors’ knowledge, this is the first study of using Phyllanthus urinaria extract as green inhibitor for protection of steel from the corrosion in the simulated marine solution. The protective mechanism for steel using Phyllanthus urinaria extract was investigated using the FTIR, SEM, EDX and electrochemical analysis. The results indicated that the polyphenols in the extract showed inhibition that could minimize the corrosion of reinforcement in marine environments.