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Article
Publication date: 29 July 2024

Paulina Permatasari, Kanji Tanimoto, Amelia Setiawan and Tanto Kurnia

With the growth in the use of technology currently, it is inevitable that all individuals are currently facing the risk of data misuse by irresponsible parties. This study aims to…

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Abstract

Purpose

With the growth in the use of technology currently, it is inevitable that all individuals are currently facing the risk of data misuse by irresponsible parties. This study aims to investigate whether companies disclosed information about customer privacy in their reports. The study will also focus on the activities that have been taken by companies to protect customers’ information, and to determine if the disclosure is sufficient to show the company’s performance on the customer privacy issues based on the GRI 418 customer privacy disclosure.

Design/methodology/approach

This study uses qualitative, quantitative and exploratory research based on secondary data collected from annual reports and sustainability reports. The sample used in this study are the annual reports and sustainability reports from Indonesian listed companies in the Indonesia Stock Exchange (IDX) from the year 2019 to 2021.

Findings

The findings elucidate that customer privacy disclosures are still low. Applying a content analysis method, this study uses the sustainability disclosure guidelines from the Global Reporting Initiative.

Practical implications

This study is important as it will contribute to the literature on customer privacy, which is scarce in the extant literature. Given the lack of reporting in this issue, this study found that only six out of seven industries disclose customer privacy.

Originality/value

This study is the first study that examines the product responsibility disclosures relate with customer privacy concerns of Indonesian companies from their disclosures in their sustainability reports and annual report based on the GRI 418 customer privacy disclosure.

Details

Social Responsibility Journal, vol. 20 no. 10
Type: Research Article
ISSN: 1747-1117

Keywords

Available. Open Access. Open Access
Article
Publication date: 31 August 2016

Amelia Setiawan

Many companies in Indonesia already have completed sustainability reporting (SR) in their corporate reporting eventhough the regulation has not required public companies to…

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Abstract

Many companies in Indonesia already have completed sustainability reporting (SR) in their corporate reporting eventhough the regulation has not required public companies to disclose Integrated Reporting (IR) in their report. Are companies with excellent sustainability reporting ready to release integrated reporting? This question is the main concern of this paper. The published guidelines by IIRC are divided into two categories: guidelines which can be assessed objectively and those that cannot be measured objectively. Content analysis is used for data collection and analysis for annual reports of the companies used as sample in this research. The result of this research showed that companies that won Indonesia Sustainability Reporting Award are ready to disclose Integrated Reporting with few modification which adds the value of their report. The implication of the study for public companies is a encouragement to publish integrated reporting and for researchers is being preliminary research for developing research about integrated report in Indonesia.

Details

Asian Journal of Accounting Research, vol. 1 no. 2
Type: Research Article
ISSN: 2459-9700

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Article
Publication date: 25 January 2024

Adhitya Agri Putra and Doddy Setiawan

This research paper aims to examine the effect of chief executive officer (CEO) characteristics on earnings management.

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Abstract

Purpose

This research paper aims to examine the effect of chief executive officer (CEO) characteristics on earnings management.

Design/methodology/approach

Research samples are manufacturing firms listed in the Indonesian Stock Exchange 2015–2021. CEO characteristics include narcissism, gender, age, tenure, experience, nationality and founding family status. Data analysis uses random-effect regression.

Findings

The result shows that higher narcissism CEOs have aggressive characteristics so they will be more likely to engage in accrual and real earnings management. Female CEOs, foreign CEOs and founding-family CEOs have higher monitoring and business ethics characteristics so they will be less likely to engage in accrual and real earnings management. CEOs with higher education levels have higher thinking complexity so they will be more likely to engage in accrual earnings management with higher regulator and auditor monitoring barriers than real earnings management. CEOs with financial and accounting experience are familiar with accounting standards and auditor monitoring barriers so they will be more likely to engage in accrual earnings management than real earnings management. On the other hand, there are no effects of CEO age and tenure on earnings management.

Originality/value

This research contributes to providing evidence of the effect of CEO characteristics on earnings management in a specific industry such as manufacturing firms and emerging markets such as Indonesia with the majority group firms being family firms.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 5
Type: Research Article
ISSN: 1472-0701

Keywords

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Article
Publication date: 13 February 2023

Novi Amelia and Harriman Samuel Saragih

In addition to being one of the most commonly purchased items by infant caretakers, disposable baby diapers (DBDs) are among the most detrimental products to the environment…

480

Abstract

Purpose

In addition to being one of the most commonly purchased items by infant caretakers, disposable baby diapers (DBDs) are among the most detrimental products to the environment. Shifting to a diapering method that is less harmful to the environment is an example of pro-environmental conduct. Hence, this study aims to examine how motivation, subjective norms, perceived benefits and perceived threats influence pro-environmental behavior (PEB) intention.

Design/methodology/approach

This research uses a two-stage disjoint approach of partial least squares structural equation modeling to examine the data. In the conceptual model, a combination of reflective-reflective second-order constructs is used in the motivation, perceived benefits and perceived threats. A total of 233 respondents from a developing economy in Southeast Asia provide the data.

Findings

This study suggests that perceived benefits (i.e. environmental, monetary and symbol) and threats (i.e. susceptibility and severity) are significant determinants of PEB. Surprisingly, motivation and subjective norms had no significant relationship with consumers' adoption of non-DBD alternatives.

Research limitations/implications

To persuade caretakers to act in an environmentally responsible manner, the findings of this study imply that, where relevant, considerations for a wide variety of benefits and health risks should be made apparent. Environmental, financial and symbolic benefits should be shared with prospective target audiences. Caretakers should be warned of probable health effects of not being environmentally friendly. This study argues that caretakers' lack of information of non-DBD options may explain the insignificance of subjective norms and motivation.

Originality/value

This study contributes to the social marketing literature by examining the influence of motivation, subjective norms, perceived benefits and perceived threats on the intention to use more-environmentally friendly alternatives to DBDs as a manifestation of PEB.

Details

Journal of Social Marketing, vol. 13 no. 2
Type: Research Article
ISSN: 2042-6763

Keywords

Available. Open Access. Open Access
Article
Publication date: 26 July 2021

Unggul Priyadi, Kurnia Dwi Sari Utami, Rifqi Muhammad and Peni Nugraheni

This study aims to examine the influence of internal and external factors on the credit risk (represented by nonperforming financing [NPF]) of Indonesian Sharīʿah rural banks…

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Abstract

Purpose

This study aims to examine the influence of internal and external factors on the credit risk (represented by nonperforming financing [NPF]) of Indonesian Sharīʿah rural banks (SRBs) – a type of Islamic bank that provides Islamic financial services especially to small and medium businesses in Indonesia. Internal variables comprise capital adequacy ratio (CAR), financing to deposit ratio (FDR), return on assets (ROA), operating expense ratio (OER), financing to value (FTV) and profit and loss sharing (PLS) financing ratio. External variables comprise inflation, economic growth and interest rate.

Design/methodology/approach

The study uses the annual reports of SRBs in Indonesia as secondary data for the years 2010–2019. Auto regressive distributed lag (ARDL) is used as the analysis method to examine the short-run and long-run relationships between the variables.

Findings

The findings indicate that four variables experienced a lag in the short run, namely, NPF, inflation, CAR and PLS, with different results recorded for each of the variables. Furthermore, the long-run results show that CAR and ROA influence the NPF of SRBs positively, whereas inflation and PLS have a negative influence on NPF. The rest of the variables – notably economic growth, interest rate, FDR, FTV and OER – do not have an influence on NPF in SRBs.

Research limitations/implications

The level of NPF in SRBs exceeds the provision of the Central Bank of Indonesia. The findings are expected to have implications for SRBs and the regulator to consider and to manage the factors related to NPF properly due to the important role of SRBs in small and medium businesses’ development.

Originality/value

This study measures the determinants of NPF using internal and external variables, including the addition of a dummy variable, notably FTV. This study also uses ARDL to analyze the financial policies involving data at the present time and lagged time.

Details

ISRA International Journal of Islamic Finance, vol. 13 no. 3
Type: Research Article
ISSN: 0128-1976

Keywords

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Article
Publication date: 19 May 2023

A. Jajang W. Mahri, Juliana Juliana, Hilda Monoarfa, Amelia Putri Rohepi and Rizuwan Karim

The purpose of this study shows the effect of the value of country of origin and brand image on the purchasing decision of South Korean skincare with halal product knowledge as a…

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Abstract

Purpose

The purpose of this study shows the effect of the value of country of origin and brand image on the purchasing decision of South Korean skincare with halal product knowledge as a moderator variable.

Design/methodology/approach

The research method used is descriptive quantitative by analyzing the responses to questionnaires distributed to 212 respondents from all over Indonesia. Based on previous research, four hypotheses were built, and the collected data were processed using a path analysis tool through the SmartPLS 3.3.3 application.

Findings

The results showed that the country of origin and brand image variables had a significant effect on the purchasing decision of South Korean skincare with halal product knowledge as a moderator variable. Meanwhile, the halal product knowledge variable does not moderate the influence of country of origin and brand image on South Korean skincare purchasing decisions. This finding confirms that the halal product knowledge factor has not been sufficient to strengthen the influence of country of origin and brand image on South Korean skincare purchasing decisions.

Practical implications

To increase knowledge about Muslim halal in South Korea’s skincare purchasing decisions, the role of halal assurance institutions and South Korean and Indonesian skincare manufacturers is needed in optimizing halal certification and international agreements related to halal guarantees. In addition, halal cosmetics business actors in Indonesia and Korea must increase halal awareness of the products they sell through brand image and halal product knowledge so that they can convince and encourage Muslim consumers in making decisions to buy South Korean skincare in Indonesia.

Originality/value

To the best of the authors’ knowledge, this study is the first to test country of origin and brand image on the decision to purchase South Korean skincare with halal product knowledge as a moderator variable. This study succeeded in revealing the strengths and weaknesses of the value of country of origin and brand image in influencing the purchasing decisions of South Korean skincare in Indonesia.

Details

Journal of Islamic Marketing, vol. 15 no. 1
Type: Research Article
ISSN: 1759-0833

Keywords

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Article
Publication date: 24 September 2019

Madjid Tavana and Vahid Hajipour

Expert systems are computer-based systems that mimic the logical processes of human experts or organizations to give advice in a specific domain of knowledge. Fuzzy expert systems…

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Abstract

Purpose

Expert systems are computer-based systems that mimic the logical processes of human experts or organizations to give advice in a specific domain of knowledge. Fuzzy expert systems use fuzzy logic to handle uncertainties generated by imprecise, incomplete and/or vague information. The purpose of this paper is to present a comprehensive review of the methods and applications in fuzzy expert systems.

Design/methodology/approach

The authors have carefully reviewed 281 journal publications and 149 conference proceedings published over the past 37 years since 1982. The authors grouped the journal publications and conference proceedings separately accordingly to the methods, application domains, tools and inference systems.

Findings

The authors have synthesized the findings and proposed useful suggestions for future research directions. The authors show that the most common use of fuzzy expert systems is in the medical field.

Originality/value

Fuzzy logic can be used to manage uncertainty in expert systems and solve problems that cannot be solved effectively with conventional methods. In this study, the authors present a comprehensive review of the methods and applications in fuzzy expert systems which could be useful for practicing managers developing expert systems under uncertainty.

Details

Benchmarking: An International Journal, vol. 27 no. 1
Type: Research Article
ISSN: 1463-5771

Keywords

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Article
Publication date: 10 January 2025

Ali Mohamad Mouazen, Ana Beatriz Hernández-Lara, Jawad Chahine and Ali Halawi

The purpose of this study is to explore the potential impact of Industry 5.0 on businesses and management by integrating advanced technologies to develop smart cities (Society…

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Abstract

Purpose

The purpose of this study is to explore the potential impact of Industry 5.0 on businesses and management by integrating advanced technologies to develop smart cities (Society 5.0) and digital value chains, leading to Innovation 5.0 and triple bottom line sustainability. We propose an Organization Value Chain 5.0 model to describe the ecosystem interactions that leverage organizational innovative behavior through knowledge management.

Design/methodology/approach

Using a systematic literature review methodology, we conducted a comprehensive analysis of 968 Industry 5.0 articles, 297 Innovation 5.0 articles and 510 Society 5.0 articles from the WOS and Scopus databases. This analysis supports the development of our conceptual model.

Findings

This allowed us to propose the conceptual model for the new notion of Organization Value Chain 5.0 and its ecosystem components.

Originality/value

This study provides a detailed analysis of Industry 5.0, its technological elements and its relevance to creating Society 5.0, smart cities and digitalized value chains. It highlights the importance of stakeholder engagement and integration for effective digital industrial transformation.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

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