Adi Pratama, Martina Dwi Mustika and Bertina Sjabadhyni
This study focuses on the relationship between contingent reward behavior and subordinate employees’ performance in the fast-moving consumer goods (FMCG) sector.
Abstract
Purpose
This study focuses on the relationship between contingent reward behavior and subordinate employees’ performance in the fast-moving consumer goods (FMCG) sector.
Design/methodology/approach
The instruments used in this study were the leader–member exchange questionnaire and the contingent reward behavior questionnaire, which was completed by salespeople.
Findings
The results of the study (which assessed 37 respondents) indicate a meaningful relationship between contingent reward behavior and leader–member exchange. Based on these results, researchers focused on one division in the sales department that has a low leader–member exchange by providing intervention in the form of leadership coaching. The sigficant results between pre- and post-test differences, using Wilcoxon signed-rank test, indicate that the coaching intervention improved contingent reward behavior and increased leader–member exchange.
Research limitations/implications
The main limitation of this study was that it involved only 44 salespeople from one company. Therefore, the results may not be generalizable.
Practical implications
Coaching could be an effective approach to improve leaders’ contingent reward behavior.
Originality/value
This study provides more evidence that coaching can help leaders improving their behavior, particularly in relation to leader–member exchange.
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Go Lisanawati and Michelle Kristina
This study aims to evaluate the efficacy of a comprehensive anti-money laundering framework in implementing the carbon tax in Indonesia.
Abstract
Purpose
This study aims to evaluate the efficacy of a comprehensive anti-money laundering framework in implementing the carbon tax in Indonesia.
Design/methodology/approach
This paper is a conceptual paper that uses a qualitative method. The primary sources are the regulations related to the carbon tax, followed by sets of rules for Indonesian anti-money laundering and green crime, among other things, environmental crime. Then, it continued to an analysis process until it concluded.
Findings
The money laundering scheme in the context of the carbon tax is challenging to trace and requires strengthening when integrated with other state revenue sources.
Research limitations/implications
Implementing a carbon tax is linked to money laundering risks, as it allows carbon buying and selling transactions on the carbon market. There could be a risk of state revenue leakage when implementing the carbon tax. Other than that, there are crime risks surrounding implementing the carbon tax. Therefore, other scholars can do research in the field of the compliance of the responsible parties when implementing a carbon tax.
Practical implications
Criminals are suspected of laundering money by purchasing carbon credits through brokers and reselling them, which obscures illicit sources and makes tracking difficult.
Originality/value
Indonesia should elaborate on anti-money laundering principles to ensure the secure implementation of the carbon tax in all areas and maintain financial system integrity.
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Teuku Hasan Basri, Nuraini and Adi Bejo Suwardi
Purpose – The aim of this study is to know the level of comprehension to understand the concept of vibration and wave by using the demonstration method for students in SMAN 1…
Abstract
Purpose – The aim of this study is to know the level of comprehension to understand the concept of vibration and wave by using the demonstration method for students in SMAN 1 Peureulak, Aceh.
Design/Methodology/Approach – The study was conducted at SMAN 1 Peureulak in September 2016. This study is done by using a demonstration method with 40 students consisting of 22 male and 18 female.
Findings – The results showed that the level of understanding of the concept of vibration and the wave of students SMAN 1 Peureulak, Aceh, were classified very well with the value of 8.01, while the concept of error was very low level about 1.925.
Gede Adi Yuniarta and I. Gusti Ayu Purnamawati
This paper aims to analyze the role of spiritual, psychological and social dimensions of business taxpayer compliance in micro small and medium enterprises. Tax compliance is an…
Abstract
Purpose
This paper aims to analyze the role of spiritual, psychological and social dimensions of business taxpayer compliance in micro small and medium enterprises. Tax compliance is an ideal condition for taxpayers who meet tax regulations and report income accurately and honestly. However, the reality in Indonesia shows the voluntary compliance level to the community is still low. This is reflected in the amount of state tax revenue compared to gross domestic product.
Design/methodology/approach
The location of the study was conducted on taxpayers of micro small and medium enterprises in Bali Province. The type of data used in this study is quantitative data with primary data sources in the form of questionnaires to 100 business taxpayers. Data analysis uses multiple linear regression.
Findings
The results showed that money ethics (as a psychological dimension) and tax socialization (as a social dimension), did not significantly influence tax compliance. Karma phala (as a spiritual dimension) has a positive and significant effect on business taxpayers’ compliance. When an individual's behavior has reflected commitment in their religion philosophy, it is expected to be a control of deviant behavior and good behavior in taxation obligations. In the future, it will be able to prevent deviations from perversion and universal undesirable.
Research limitations/implications
Research is only limited to entrepreneurs who are in the micro small and medium business sector, so it is still lacking in representing the public opinions, especially business people in businesses whose scope is wider. In addition, the variables used in this study are still not maximized, one can add more variables, one of which is tax modernization.
Originality/value
Consideration of spirituality dimension use because it is part of individual character formation in attitude and behavior. The psychological and spiritual dimensions include the human behavior theories development that integrate aspects of spirituality to shape human behavior as a whole with a comprehensive perspective, especially religious philosophy through the enforcement of karma phala laws to realize compliance and fulfillment of tax obligations with full responsibility.
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Frida Fanani Rohma and Farah Ramadhani Khoirunnisa
This study aims to examine the mediating effect of self-efficacy on the knowledge sharing and management accountant performance relationship. In addition, it also investigates the…
Abstract
Purpose
This study aims to examine the mediating effect of self-efficacy on the knowledge sharing and management accountant performance relationship. In addition, it also investigates the moderating effect of initiating structure leadership (IS-leadership style) on the relationship between self-efficacy and management accountant performance. In the literature, there is a reciprocal relationship between environmental, cognitive and personal factors, making self-efficacy unable to be maintained without environmental support, which in this research is captured through the construct of leadership style.
Design/methodology/approach
This study uses a quantitative methodology with a self-administration survey. This research involved 100 management accountants in Indonesia. Regression Macro Process carried out data analysis.
Findings
The findings of this study indicate that knowledge sharing in cognitive psychology encourages increased self-efficacy, which has an impact on improving management accountant performance. Self-efficacy mediates the effect of knowledge sharing on management accountant performance. The existence of induced environmental factors in the form of IS-leadership style has the potential to weaken the impact of self-efficacy on management accountant performance.
Practical implications
This study provides recommendations to companies, especially the human resources division, to consider individual psychological factors in the recruitment process. Thus, companies can carry out preventive control to manage management accountant performance behavior.
Originality/value
This study provides new empirical evidence for reducing the overlap between knowledge sharing and performance by applying personal, organizational and environmental factors simultaneously. This study also enriches knowledge-sharing literature on performance from a social cognitive perspective.
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Senthil Kumar Selvaraj, Srimathy B., Sakthivel S. and Senthil Kumar B.
In the past decade, the biopolymeric properties of chitosan (CH) have been largely exploited for various applications. This paper aims to study the use of CH in its nanoform, i.e…
Abstract
Purpose
In the past decade, the biopolymeric properties of chitosan (CH) have been largely exploited for various applications. This paper aims to study the use of CH in its nanoform, i.e. as nanofibers blended with polyvinyl alcohol (PVA) for various antimicrobial applications in detail. In particular, their ability toward bacterial growth inhibition, in vitro drug release and their biocompatibility toward tissue growth have been investigated in detail.
Design/methodology/approach
Electrospinning technique was adapted for depositing CH/PVA blended nanofilms on the silver foil under optimized conditions of high voltage. Three different concentrations of blended nanofiber samples were prepared and their antimicrobial properties were studied.
Findings
The bead diameter and average diameter of blended nanofibers increase with CH concentration. Antibacterial activity increases as CH concentration increases. Increased hydrophilicity in CH-enriched samples contributes to a higher drug release profile.
Originality/value
To the best of the authors’ knowledge, chick chorioallantoic membrane assay analysis has been carried out for the first time for CH/PVA films which shows that CH/PVA blends are biocompatible. CH after being converted as nanoparticles exhibits higher drug release rate by in vitro method.
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Regina Candra Dewi and Corina D. Riantoputra
The purpose of this paper is to employ the meso-level theory of felt accountability to investigate the relationships among positive affect, negative affect, perceived…
Abstract
Purpose
The purpose of this paper is to employ the meso-level theory of felt accountability to investigate the relationships among positive affect, negative affect, perceived organizational support, organizational structure and felt accountability.
Design/methodology/approach
To avoid common method bias, this study employed a time-lag data collection technique in collecting data from 132 participants. Multiple regression analysis was conducted to examine the relationships among the variables.
Findings
The results show a positive association between positive affect and perceived organizational support and felt accountability, whereas negative affect and organizational structure were negatively correlated with felt accountability, in that machine structures constraint the development of felt accountability.
Originality/value
This research advances the meso-level theory of felt accountability and social exchange frameworks by integrating personality and organizational factors influencing felt accountability, and demonstrating that that the tangible advantages offered by an organization are reciprocated by employees’ accountability.
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Reni Diah Ningsih, Ariyaningsih and Rajib Shaw
Tourism is a vulnerable industry easily influenced by safety and security challenges such as violence, health issues and natural disasters. To quickly recover from negative…
Abstract
Purpose
Tourism is a vulnerable industry easily influenced by safety and security challenges such as violence, health issues and natural disasters. To quickly recover from negative impacts in the tourism sector, the industry must adapt to changes and cope with extreme conditions. In this regard, the purpose of this paper is to understand the factors influencing the tourism industry’s adaptive capacity to volcanic eruptions and the COVID-19 pandemic.
Design/methodology/approach
Using binary logistic regression, a quantitative approach was used to answer the research question regarding the adaptive capacity against the eruption and the COVID-19 pandemic. Furthermore, a semiqualitative method was used to identify the tourism industry’s coping strategy in dealing with the eruption and the COVID-19 pandemic.
Findings
According to the research findings, the tourism industry was more affected by the COVID-19 pandemic than by the eruption. In addition, various determinant factors have influenced the adaptive ability to the eruption and the COVID-19 pandemic, and this study offers successful strategies for improving adaptive capacity and enhancing resilience. Finally, this study indicates that to deal with current issues, multi-hazard risk assessments should be integrated with adaptive capacity hazard type elements to reduce future disaster risks and improve tourism business capacity.
Originality/value
The tourism industry is the most important economic pillar in developing countries. If disasters are not adequately understood, they have the potential to halt the tourism industry. However, no research has been conducted to examine the adaptive capacity of the tourism sector in disasters, especially in volcanic eruptions and the COVID-19 pandemic.
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Luke Capizzo, Teresia Nzau, Damilola Oduolowu, Margaret Duffy and Lauren Brengarth
The purpose of this paper is to provide rich, qualitative insights around internal communication in strategic communication agencies, addressing the evolutions in expectations and…
Abstract
Purpose
The purpose of this paper is to provide rich, qualitative insights around internal communication in strategic communication agencies, addressing the evolutions in expectations and best practices for agency leadership through COVID-19.
Design/methodology/approach
Qualitative interview study with 18 US-based leaders of public relations and advertising agencies to examine their experiences of leading and managing strategic communication teams during COVID-19.
Findings
Synthesized findings around changes in leadership values and important facets of ongoing internal crisis communication led to the development of the following five categories—Improvisation and Flexibility, Transparency and Trust, Ownership and Embodiment, Care and Empathy, Relationships and Resilience.
Originality/value
Using a high-value sample, the study is the first (to the best of the authors' knowledge) to focus on the crucial context of agencies and internal communication around COVID-19; diversity, equity, and inclusion (DEI); and other pandemic-era challenges. It provides theoretical implications around ongoing, internal crisis communication and practical implications for agency leaders in crisis.