Search results

The 2013 curriculum mandates the importance of collaborative learning designed to educate students to be more productive, creative, and innovative with a high level of affective skills. Collaborative learning can be manifested in the form of a textbook. This research is aimed at developing an accounting textbook in accordance with the mandate of the 2013 curriculum. The selected model is IDI which consists of three main phases: defining, developing and evaluating. The methods chosen are interview, observation, and document review which are analyzed qualitatively. The research was conducted in 4 senior high schools in Malang. The finding shows that at defining phase, there is a need to develop an accounting textbooks using collaborative learning and corresponding to the new accounting standards, namely IFRS. Therefore, at the developmental phase, we construct a prototype book ready to be evaluated. The result of evaluation phase shows that the textbook is valid on the overall aspects including the content, the presentation, the graphic, and the language, with an average percentage of 93.7%.

This study examines the association between emotional intelligence (EI) and the tendency of future accountants to rationalize and engage in occupational fraud.

The study adopts a survey methodology and uses a questionnaire containing a fraud scenario and EI construct to gather data from 225 participants. It performed a Cronbach alpha to assess the measurement parameters consistency of EI and fraud tendency and employed Pearson correlation and regression analysis to test its hypothesis.

The study found that future accountants in Nigeria are emotionally intelligent and have a high fraud tendency. Also, it found a significant and positive association between EI and fraud tendency, suggesting that future accountants that are emotionally intelligent have a higher tendency to rationalize and engage in occupational fraud. In addition, the study found that academic intelligence, a control variable, positively associates with fraud tendency.

The study offers rare insights into the fraud tendency of future accountants, which would benefit the counter fraud community in Nigeria and other developing countries. Recruiters and employers will find the study beneficial in decision-making on job recruitment, placements and moral orientation for prospective accountant employees.

The study is the first to directly associate EI with the fraud tendency of future accountants from a developing country with high fraud profile and underdeveloped counter fraud strategy. Thus, it provides a benchmark for future studies in other developing countries.

The primary goal of the present chapter is to analyze and evaluate the importance and significance of human capital in fostering company resilience through the process of learning. In addition to the inherent interconnectedness between organizational resilience and learning organizations, there appears to be less understanding regarding the impact of learning organizations on organizational resilience. To present a succinct overview of the findings, a thorough analysis of empirical studies on organizational resilience and the notion of a learning organization was conducted. The outcomes of the research reveal a learning organization ensures its effective response to unexpected events, crises and challenging conditions. The implementation of ongoing learning initiatives fosters employee engagement and enhances the overall resilience of the organization. To enhance resilience, confront difficulties directly, endure and prosper, organizations must actively acquire knowledge and skills to adapt. Learning organizations cultivate a skilled workforce, which afterwards serves as a robust defence against unfavourable circumstances. The primary objective of this study is to investigate and provide answers to the following research inquiries by conducting an analysis of empirical research on learning organization and organizational resilience: (1) What are the fundamental themes identified in the literature on these concepts? (2) How are learning organization and organizational resilience interconnected? Firstly, defining the concept of resilient enterprises is crucial. Secondly, understanding the concept of learning organizations holds significant importance and the significance of fostering a learning organizational culture to enhance organizational resilience.

The purpose of this article is to highlight the relevance of the factors that influence the satisfaction of e-commerce consumers in Romania and Moldova. The study aims to clearly define the main influence factors, so that the marketing managers of the online stores can adopt scientific well-founded decisions.

The paper opted for a study including a large sample of 399 respondents from two countries. For the analysis of the factors influencing the e-commerce satisfaction, multiple linear regression analysis was implemented, and their differentiation within the two countries was highlighted by multivariate analysis of variance.

The research conducted and the results obtained show that there is a differentiation of the factors that influence the level of satisfaction of e-commerce users in Romania and Moldova.

The research is still limited in terms of population studied to only two countries: Romania and Moldova. Although the study is intended to be exhaustive by analyzing no less than 11 factors influencing the satisfaction generated by e-commerce, it is still limited to this group of representative factors. Another limitation has to do with the limited number of demographic variables the authors have included.

Based on the results, the managerial implications for e-commerce companies that want to uniquely address consumers in Romania and Moldova are related to the decisions of marketing and sales managers who must allocate budgets and resources to improve the eight aspects highlighted in the paper. Also, the e-commerce companies should not allocate resources for the implementation of functionalities such as in-app after sales services, the possibility to cancel an order or the live consultant support feature, because these aspects do not influence the satisfaction of e-commerce consumers in Romania and Moldova.

This paper is the first in the scientific literature that implements a comparative study on the influence factors regarding the e-commerce satisfaction in Romania and Moldova. Also, it is important to mention that the present study is an exhaustive one because it includes many influence factors that were analyzed separately in the previous research papers from literature review.

This study investigates the impact of psychological perception on environmental pollution from over-packaging on consumer behaviours in the online grocery retail market.

This study uses a quantitative survey to assess the impact of shopping motivations on satisfaction and behaviours in online grocery retailing, while also examining the moderating effects of psychological perceptions of environmental pollution (environmental consciousness, regret and eco-guilt).

Results indicate that online grocery shopping motivations (informative, convenience and excitement) influence consumer satisfaction, which in turn enhances recommendation and repurchase intentions. Furthermore, environmental consciousness, regret and eco-guilt slightly moderate the relationship between various shopping motives and consumer satisfaction.

This study contributes to the understanding of how environmental considerations influence online shopping behaviour. It highlights the potential for psychological perception regarding over-packaging to drive changes in consumer behaviour.

This study aims to examine the relationship between leadership behavior, organizational justice, person–organization fit and organizational citizenship behavior in the context of Vietnamese academic libraries. Using social exchange theory, this research indicates the impact of leadership behavior on organizational citizenship behavior. This study also examines the mediating role of organizational justice and person–organization fit in the relationship between leadership behavior and organizational citizenship behavior.

A total of 248 responses are obtained from academic library personnel in Vietnam, which are used to examine the research hypotheses.

The findings partially support the hypotheses because two leadership dimensions significantly influence organizational citizenship behavior, and organizational justice mediates the relationship between relationship-oriented leadership and organizational citizenship behavior. However, person–organization fit does not mediate the relationship between leadership behavior and organizational citizenship behavior.

Results indicate that two types of leadership behavior can significantly impact the organizational citizenship behavior of the librarians. Academic libraries should provide opportunities to librarians to engage in citizenship behavior by implementing organizational justice intervention.

This research contributes to the social exchange theory by integrating leadership behaviors, organizational justice, person–organization fit and organizational citizenship behaviors. Given that no prior studies have investigated the associations among four constructs, the obtained findings are a new exploration.

The purpose of this study was to determine the determinants of financial statement fraud: the perspective of pentagon fraud theory.

This study used quantitative methods with an explanatory research design by applying secondary data on Islamic banking companies listed on the Indonesia Stock Exchange (IDX).

External pressure affects financial statement fraud, ineffective monitoring affects financial statement fraud, external auditor quality affects financial statement fraud, change in auditor affects financial statement fraud, frequent number of CEO’s picture affects financial statement fraud, external pressure affects firm size, ineffective monitoring affects firm size, external auditor quality affects firm size, change in auditor affects firm size, frequent number of CEO’s picture affects firm size, firm size affects financial statement fraud, firm size mediates the relationship between external pressure on financial statement fraud, firm size mediates the relationship between ineffective monitoring on financial statement fraud, firm size mediates the relationship between external auditor quality and financial statement fraud, firm size mediates the relationship between change in auditor and financial statement fraud, firm size mediates the relationship between frequent number of CEO’s picture and financial statement fraud.

The limitations of this research were found during the research process and can be used as input for further research and related parties in conducting the research to obtain better research results. The limitations of this study are as follows: this study only focused on Islamic banking, so it cannot be generalized to other sectors. Besides, this study only tested five independent variables, one dependent variable and one mediating variable.

For external auditors, financial statement fraud by management might be caused by many factors and is a social as well as an economic problem that must be addressed immediately. Therefore, in carrying out the duties and roles as an external auditor, they must have an attitude of independence (not taking sides) in the mental attitude that must be maintained by the auditor related to the assignment. Auditors must have sufficient technical expertise and training as auditors. In carrying out the audit, the auditor should use their professional skills in responding carefully and thoroughly. Moreover, in carrying out audit work, the auditor must have a plan, must know adequate internal control and obtain sufficiently competent audit evidence.

To the best of the authors’ knowledge, very few studies in Indonesia have applied the Beneish model. There is only one study that implemented the Beneish model, and the study examined only a few companies listed on the IDX. The findings of the present study have important implications not only for banks but also for users of financial statement accounts in Indonesia, especially for investors, auditors, regulators, taxation and other state authorities.

This study aims to investigate the potential use of potato peel extracts as antibacterial finishes for cotton fabrics against Staphylococcus aureus and Escherichia coli. Potato peels are abundant as waste and provide a natural, cheaper and sustainable alternative means of preventing the spread of bacterial infections on cotton fabric.

This research included the characterization of potato peel extracts, application of the extract onto cotton fabric and efficacy testing of the treated cotton fabric against bacteria. Phytochemical screening, agar well diffusion antibacterial test, minimum inhibitory concentration and Fourier transform infrared (FTIR) tests were used to characterize the extract. Antibacterial efficacy of the treated fabric was determined qualitatively using the disc diffusion assay and quantitatively using the bacteria reduction test.

Phytochemical screening confirmed the presence of several secondary metabolites including phenols and flavonoids. Antibacterial tests revealed a positive response in Escherichia coli and Staphylococcus aureus with a zone of inhibition of 6.50 mm and 5.60 mm, respectively. Additional peaks on the FTIR spectroscopy confirmed the presence of potato peel extract on the treated cotton fabric. The treated cotton fabrics showed efficacy against Staphylococcus aureus and Escherichia coli up to 20 washes.

This study introduced the application of potato peel extracts onto cotton fabrics and assessment of the antibacterial properties before and after washing. Results of this study suggest that potato peel extracts can be used as an organic eco-friendly antibacterial finish for cotton fabrics.

Using latent profile analysis, the authors explored the career profiles of young adult tertiary students (N = 468, 73.9% women; mean age 20 years) to determine the relative importance of traditional career orientation (TCO) and protean career orientation (PCO) beliefs for them.

Young adults studying at university can aspire to traditional career experiences as they believe organizations will support their professional and career development. However, since the development of newer career models, the TCO model has received little research attention compared to the PCO.

The authors found that the dominant profile exhibited average levels of TCO, PCO and career competencies, and that this mixed profile was associated with more mature career identity development and greater organizational commitment. A second profile, with low TCO, average PCO and career competencies, showed a similar level of career maturity to the mixed profile, but exhibited less organizational commitment. A third profile, with average TCO, low PCO and career competencies, especially vocational identity awareness, was related to less career development and organizational commitment.

The findings suggest that a mixed traditional-protean orientation is common in young adult tertiary students and that the development of a vocational identity is important for positive career outcomes, regardless of orientation.

First, the purpose of this paper is to develop some policies as an alternative scenario to increase the performance of the Indonesian dairy milk supply chain so it can fulfil the target of the government. Second, this study aims to find the best alternative scenario based on the performance resulted from the simulation.

The paper develops a system dynamics-based model by using six approaches, i.e. “population and consumption of dairy milk”, “national milk production”, “dairy cattle feed”, “dairy cattle population”, “profit gained by the dairy farmer”, and “government policy”.

There is no best scenario; however, the combined scenario can give the better condition to achieve the targets set by the government.

The limitations of this study include: the relationship between the levels of welfare of farmers and the desire being a dairy farmer is not modelled; the quality of milk is only determined by the content of fat and protein in one litre of milk, and the level of milk consumption per capita increases naturally without any intervention or policy from the government.

This study provides essential insights into the context of implementing the policies in the Indonesian dairy supply chain.

The research revealed that good policies scenario could be built after simulating and analysing the effect of each scenario on the performance of a dairy supply chain carefully.

This study does not test one policy in isolation. It simultaneously tests various combinations of policy that related to dairy cattle import, operational assistance for dairy cooperative and dairy farmer that may help maximise the performance of the Indonesian dairy milk supply chain.