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Article
Publication date: 1 August 2024

Siti Nur Aini, Sri Ningsih, Iman Harymawan and I Wayan Kartana

This study aims to investigate whether CEOs who graduated from prestigious universities can provide a better-quality working environment.

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Abstract

Purpose

This study aims to investigate whether CEOs who graduated from prestigious universities can provide a better-quality working environment.

Design/methodology/approach

Using a sample of 1,877 observations from all companies listed on the Indonesia Stock Exchange from 2019–2021, this research employs logistic OLS and coarsened exact matching (CEM) analyses to ensure robust results.

Findings

This study revealed that companies with CEOs who are alumni of a reputable university provide a high-quality working environment. These results are robust using the coarsened exact matching (CEM). Additional analyses exploring subindicators of working environment quality revealed that CEOs who have received an education from a reputable university have a better understanding of the importance of continuous education and training.

Practical implications

The findings of this study can provide guidance for managers and decision-makers in managing human resources and the work environment more effectively. By understanding the impact of high-quality education on leadership abilities in creating a supportive work environment, companies can be more strategic in recruiting and developing their leaders.

Originality/value

This study provides a unique contribution by providing empirical data on the quality of the working environment in Indonesia, specifically focusing on the role of CEOs from a reputable university as policy-makers, which has not been extensively explored in previous research.

Details

Accounting Research Journal, vol. 37 no. 4
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 19 February 2025

Sahrian Aditya Rahmatulloh, Nadia Anridho, Sri Ningsih, Nurul Fitriani and Siew Peng Lee

This study aims to investigate the influence of CEO career variation as one of the internal factors influencing the decision-making in environmental, social and governance (ESG…

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Abstract

Purpose

This study aims to investigate the influence of CEO career variation as one of the internal factors influencing the decision-making in environmental, social and governance (ESG) disclosure.

Design/methodology/approach

Using data from Indonesian nonfinancial companies publicly listed on the Indonesia Stock Exchange from 2018 to 2021, this study uses a quantitative analysis approach to explore the relationship between CEO career variation and ESG reporting decisions.

Findings

This study reveals that CEOs who have greater career variety exhibit reduced involvement in ESG disclosure, in which a relationship is particularly pronounced in young firms but reversed in older ones where CEO career variety correlates positively with ESG disclosure.

Research limitations/implications

This study is limited to nonfinancial companies in Indonesia, and the voluntary nature of ESG reporting during the chosen period may impact the generalizability of findings. Future research could explore other contextual factors and extend the investigation to different industries or regions.

Practical implications

This study finds that CEOs with diverse career backgrounds tend to disclose less ESG information, implying that shareholders should consider candidates’ backgrounds and experiences when selecting future CEOs. This highlights the importance of choosing CEOs with relevant experience to ensure a strong commitment to sustainable business practices and social and environmental goals.

Originality/value

This study applies the upper echelon theory to investigate the previously unexplored relationship between ESG disclosure and CEO careers in a variety of industries, employers, functions and countries.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

Keywords

Available. Open Access. Open Access
Article
Publication date: 29 February 2016

Sri Ningsih

Local Government in Indonesia annually publishes Local Government Financial Statements (LGFS) for helping their stakeholders in making decisions. Audit Opinion of the LGFS for…

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Abstract

Local Government in Indonesia annually publishes Local Government Financial Statements (LGFS) for helping their stakeholders in making decisions. Audit Opinion of the LGFS for counties and cities in East Java Province during the last 8 years (2006-2013) showed a quite astonishing result. From all of 301 financial statements, only 45 LGFS (14.95%) obtained Unqualified Opinion, other financial statements (256 or 85.05%) received Non-Unqualified Opinion. This study aims to analyze the accounts and problems in the accounts which cause LGFS obtain Non-Unqualified Opinion. Using content analysis with NVIVO10 applications, this study analyzed 256 audit opinions of the LGFS of counties and cities in East Java during 2006-2013 that obtained Non-Unqualified Opinion to identify the accounts and problems in the accounts which cause LGFS obtain Non-Unqualified Opinion. The results showed that the most frequent accounts as an exception in the audit opinion are the accounts on Budget Realization Report (BR) with the frequency of occurrence as much as 6628 times. The Balance Sheet (BS) accounts was at the second place with the total frequency of occurrence 4206 times. And last, there was a Cash Flow Statement (CF) account with the frequency of occurrence as much as 693 times. In BR, the most frequent account which appears as an exception is spending account (as much as 4198 times), while the assets are the most frequent accounts as an exception in the Balance Sheet (as much as 4206 times). The problem with the accounts that often appear as an exception was mainly due to the weakness of the Internal Control System (ICS), followed by non-compliance with the provisions of law and the last problem is in-economies, inefficiency and ineffectiveness.

Details

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

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Case study
Publication date: 10 August 2012

Amalia E. Maulana, Lexi Z. Hikmah and Yudha Andriyanto

Services marketing, Market segmentation, Ethnography.

Abstract

Subject area

Services marketing, Market segmentation, Ethnography.

Study level/applicability

Postgraduate programs, Master in Strategic Marketing and Master in Business Administration.

Case overview

One of the signs of an increase in religion awareness of Indonesian society is a high demand on Musholla in public area. While other shopping malls just provide a normal standard room for prayer, Senayan City has become a pioneer in introducing an excellent facility of a prayer room. In services marketing, one of the substantial matters to consider is physical evidence, or in other words service setting or servicescape. Musholla is one of the intangible aspects, which depicts services in shopping malls in Indonesia. There are three variables that distinguish visitors' types, such as time spent, liturgical compliance level and concerns for cleanliness/hygiene.

Expected learning outcomes

The objective of this case study is to give deeper comprehension about services marketing to students in a practical way. This case study illustrates that a company is capable of creating a strong brand by acknowledging consumer needs and providing extra benefits. Besides, students are also required to analyze diverse consumer needs as each segment has its own needs. The use of ethnography as an approach shows that such a contemporary method can capture dynamic behaviours and deeper insight on consumer needs.

Supplementary materials

Teaching notes are available.

Details

Emerald Emerging Markets Case Studies, vol. 2 no. 3
Type: Case Study
ISSN: 2045-0621

Keywords

Available. Open Access. Open Access
Article
Publication date: 22 June 2023

Sulochana Dissanayake, Roshan Ajward and Dilini Dissanayake

This study examines whether managers adopt corporate social responsibility (CSR) disclosures to suppress earnings management practices and whether corporate governance mechanisms…

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Abstract

Purpose

This study examines whether managers adopt corporate social responsibility (CSR) disclosures to suppress earnings management practices and whether corporate governance mechanisms could limit such practices.

Design/methodology/approach

A quantitative approach was followed, in which secondary data from listed firms from 2014 to 2019 were gathered. Descriptive statistics and inferential techniques were performed, which included correlation, ordered logistic regression and 2SLS panel regression analyses.

Findings

The findings indicate that firms use CSR disclosure to conceal managers' opportunistic behaviour via earnings management as an entrenchment strategy and that corporate governance mechanisms could significantly constrain such behaviour.

Research limitations/implications

This study goes beyond the conventional agency theory by incorporating additional theoretical perspectives from stakeholder and legitimacy theories, resulting in a multi-theoretical perspective in conceptualizing the study.

Practical implications

The findings are expected to have significant policy implications, especially in limiting the opportunistic use of CSR disclosures and reducing earnings management practices to safeguard stakeholders' interests and ensure the sustainability of business entities.

Originality/value

The levels of CSR and board governance practices are captured using comprehensive indices. Moreover, earnings management was operationalized using both accrual-based and real earnings management proxies. Furthermore, while addressing an empirical dearth noted, the findings provide significant policy implications for limiting managers' opportunistic and unethical use of CSR disclosures with corporate governance mechanisms.

Details

Asian Journal of Accounting Research, vol. 8 no. 4
Type: Research Article
ISSN: 2459-9700

Keywords

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Abstract

Subject Area

Corporate Social Responsibility.

Study Level

This case is suitable to be used in advanced undergraduate and MBA/MSc level.

Case Overview

This case is about the conflict between Prof Bakar, the new Dean of Progressive Technical University (PTU), and the lecturers teaching the social innovation course. PTU was established in 1985 to provide opportunities for rural students to pursue technical education. Both parties had differing opinions over the suitability of projects in the social innovation curriculum. Dean Bakar was adamant that CSR is charity-based and therefore not suitable for the social innovation class. As the case unfolded, it was clear that each lecturer had different views about the course – indicating the wide-spectrum of views on the relationship between CSR and social innovation as well as social entrepreneurship. The case provides opportunities to deliberate on what constitutes “social purpose,” the 17 sustainable developmental goals, the global movement of social entrepreneurship and social innovation, impact investing and harvesting, as well as indigenous wisdom. The main trigger of the case is how to resolve the conflict and come up with an improved version of the course content, as well as a comparison framework for CSR, social innovation, and social entrepreneurship.

Expected Learning Outcomes

Using this case study, the students will be able to:

  • compare CSR, social innovation, and social entrepreneurship;

  • understand CSR activities and explain their main features based on the given case facts;

  • analyze and solve the conflict between Dean Bakar and the six social innovation lecturers;

  • propose solutions on how to review the social innovation course; and

  • discuss how different perceptions could affect decision-making.

compare CSR, social innovation, and social entrepreneurship;

understand CSR activities and explain their main features based on the given case facts;

analyze and solve the conflict between Dean Bakar and the six social innovation lecturers;

propose solutions on how to review the social innovation course; and

discuss how different perceptions could affect decision-making.

Details

Green Behavior and Corporate Social Responsibility in Asia
Type: Book
ISBN: 978-1-78756-684-2

Keywords

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Article
Publication date: 28 November 2024

Ardianto Ardianto, Suham Cahyono, Abu Hanifa Noman and Noor Adwa Sulaiman

This study aims to investigate the extent to which the characteristics of Sharia supervisory boards (SSB) in banking institutions impact the disclosure of information pertaining…

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Abstract

Purpose

This study aims to investigate the extent to which the characteristics of Sharia supervisory boards (SSB) in banking institutions impact the disclosure of information pertaining to green banking practices.

Design/methodology/approach

A comprehensive dynamic panel data analysis approach was applied to a data set comprising Islamic banks from 15 countries in the Middle East and North Africa (MENA) region, covering the period from 2012 to 2022. In addition, a series of robustness and endogeneity analyses were conducted to ensure the consistency of the main findings.

Findings

This study shows that the characteristics of the SSB significantly impact the green banking disclosure practices of Islamic banks. Specifically, the proportion of board members who hold multiple SSB positions and the presence of foreign board members exhibit a negative and significant effect on green banking disclosure. Conversely, the size of the SSB is positively and significantly associated with green banking disclosure. Thus, the extent of green banking disclosure in Islamic banks is likely to increase with the size of the SSB. However, an increase in board members’ external commitments and a higher proportion of foreign board members are associated with a decline in green banking disclosure. Further analysis supports these findings, confirming their consistency across different contexts.

Research limitations/implications

The findings of this study highlight the critical role that the composition and characteristics of the SSB play in shaping the green banking practices of Islamic banks in MENA countries. These insights provide valuable guidance for policymakers and Islamic financial institutions aiming to strengthen sustainability practices while adhering to Shariah principles. As green banking becomes increasingly crucial in the global financial landscape, optimizing the SSB’s composition could be a key driver in advancing the environmental goals of Islamic banking in the MENA region.

Practical implications

Islamic banks in the MENA region should focus on optimizing their SSB composition to enhance green banking disclosure. Increasing the size of the SSB can positively influence disclosure practices. However, banks should manage board members’ external engagements to ensure they have sufficient focus on green initiatives. Strategic recruitment of foreign members with a commitment to sustainability, coupled with targeted training programs, can further improve disclosure.

Originality/value

Specific SSB characteristics such as size and foreign board members influence disclosure of green banking, which previous studies did not conduct research on.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

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Article
Publication date: 28 June 2024

Sri Herianingrum, Sri Iswati, Anwar Ma’ruf and Zakaria Bahari

This study aims to examine the role of Islamic economic and social institutions during Covid-19 and try to propose a model that highlights Islamic economics and social…

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Abstract

Purpose

This study aims to examine the role of Islamic economic and social institutions during Covid-19 and try to propose a model that highlights Islamic economics and social institutions’ role in providing community economic, social and health recovery support.

Design/methodology/approach

This research uses a qualitative approach with a multicase method. Interviews with the institutions including the Amil Zakat, Islamic Banks, Micro Waqf Banks and Islamic Cooperative (Baitul Maal wat Tamwil) were conducted in order to develop a model about how the integration between each institution in handling the effect of COVID-19.

Findings

The model shows the interaction roles of each Islamic institution and implementation in the long term and short term in handling the impact of Covid-19, particularly in the economic, social and health sectors. These institutions will assist the government in establishing community economic independence in the face of COVID-19, which has caused economic sluggishness or recession.

Research limitations/implications

This study proposes the model of synergy using a qualitative approach. Future studies can develop the synergy model by employing a statistical and quantitative method, such as by employing analytical network process method.

Originality/value

This study adds the literature about empirical evidence on the role of each Islamic economic and social institution and develops new scenario model about integration of those institutions in overcoming economic and social problems during the COVID-19 pandemic. These interactions play a role in shaping the community’s economic independence in dealing with the economic downturn due to COVID-19.

Details

Journal of Islamic Marketing, vol. 15 no. 8
Type: Research Article
ISSN: 1759-0833

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Article
Publication date: 27 May 2024

Wildan Fajar Bachtiar, Nur Aini Masruroh, Anna Maria Sri Asih and Diana Puspita Sari

This study aims to propose a framework for Halal Food Sustainable Traceability, with the purpose of investigating the implementation of traceability and sustainability within…

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Abstract

Purpose

This study aims to propose a framework for Halal Food Sustainable Traceability, with the purpose of investigating the implementation of traceability and sustainability within organizations operating in the halal food industry as well as exploring the impact of these practices on organizational performance. This study examines the meat processing sector in Indonesia, focusing on medium to large-scale industrial operations. The rationale for this investigation stems from Indonesia’s substantial potential in the competitive worldwide halal food industry.

Design/methodology/approach

The research framework has been developed by an extensive review of relevant literature, with a specific emphasis on the cycle of the halal food sustainable traceability framework. This cycle encompasses four key stages, including the roles played by authorities, the process of standardization, the implementation phase and the importance of collaboration. The study analyses and validates data using partial least square-structural equation modeling and empirically tests the theoretical framework using 109 Indonesian halal food industry data.

Findings

The research identifies potential obstacles and difficulties that may arise during different phases of the halal food sustainable traceability framework. Concerns regarding authority, standardization, implementation and collaboration are among these. In addition, strategies for overcoming these obstacles are deliberated upon, including knowledge sharing, transparency, ongoing reporting and strategic collaboration.

Originality/value

The present study introduces a Halal Sustainable Traceability Framework that incorporates the principles of halal, traceability, sustainability and their effects on organizational performance. This study offers significant perspectives on the difficulties and resolutions pertaining to the traceability and sustainability of halal food in Indonesia.

Details

Journal of Islamic Marketing, vol. 15 no. 11
Type: Research Article
ISSN: 1759-0833

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Article
Publication date: 20 March 2024

Ray Sastri, Fanglin Li, Hafiz Muhammad Naveed and Arbi Setiyawan

The COVID-19 pandemic severely impacted tourism, and the hotel and restaurant industry was the most affected sector, which faced issues related to business uncertainty and…

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Abstract

Purpose

The COVID-19 pandemic severely impacted tourism, and the hotel and restaurant industry was the most affected sector, which faced issues related to business uncertainty and unemployment during the crisis. The analysis of recovery time and the influence factors is significant to support policymakers in developing an effective response and mitigating the risks associated with the tourism crisis. This study aims to investigate numerous factors affecting the recovery time of the hotel and restaurant sector after the COVID-19 crisis by using survival analysis.

Design/methodology/approach

This study uses the quarterly value added with the observation time from quarter 1 in 2020 to quarter 1 in 2023 to measure the recovery status. The recovery time refers to the number of quarters needed for the hotel and restaurant sector to get value added equal to or exceed the value added before the crisis. This study applies survival models, including lognormal regression, Weibull regression, and Cox regression, to investigate the effect of numerous factors on the hazard ratio of recovery time of hotels and restaurants after the COVID-19 crisis. This model accommodates all cases, including “recovered” and “not recovered yet” areas.

Findings

The empirical findings represented that the Cox regression model stratified by the area type fit the data well. The priority tourism areas had a longer recovery time than the non-priority areas, but they had a higher probability of recovery from a crisis of the same magnitude. The size of the regional gross domestic product, decentralization funds, multiplier effect, recovery time of transportation, and recovery time of the service sector had a significant impact on the probability of recovery.

Originality/value

This study contributes to the literature by examining the recovery time of the hotel and restaurant sector across Indonesian provinces after the COVID-19 crisis. Employing survival analysis, this study identifies the pivotal factors affecting the probability of recovery. Moreover, this study stands as a pioneer in investigating the multiplier effect of the regional tourism and its impact on the speed of recovery.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

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