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Article
Publication date: 5 October 2021

Saut Aritua Hasiholan Sagala, Djoko Santoso Abi Suroso, Novi Puspitasari, Avicennia Azzahra Suroso and Khaza Allaya Rizqika

This paper aims to explore the involvement of various actors in the preparation of Palu City's spatial plan before the multi-hazard events of 2018. In addition, it evaluates the…

315

Abstract

Purpose

This paper aims to explore the involvement of various actors in the preparation of Palu City's spatial plan before the multi-hazard events of 2018. In addition, it evaluates the extent to which disaster risk reduction (DRR) is mainstreamed in the spatial plan.

Design/methodology/approach

The study uses qualitative methods of analysis with a risk-based planning approach and stakeholder analysis.

Findings

It is critical that DRR is mainstreamed in spatial planning from the preparation to the implementation. Disasters can take place when there is a knowledge gap in the planning process. This results in developments in disaster-prone areas and even in high-risk areas. Therefore, mainstreaming DRR into spatial planning requires national guidelines that offer planners at the local level clear and detailed guidance on what they must prepare, consider and do in a risk-based spatial planning process.

Practical implications

Spatial planning that does not mainstream DRR can lead to catastrophic consequences in the form of casualties and losses when multi-hazards occur.

Originality/value

The study provides evidence-based findings on the importance of mainstreaming DRR into spatial planning, particularly in areas prone to multi-hazards, which can be optimized through a risk-based planning approach.

Details

Disaster Prevention and Management: An International Journal, vol. 30 no. 4/5
Type: Research Article
ISSN: 0965-3562

Keywords

Available. Open Access. Open Access
Article
Publication date: 7 April 2020

Sugiarto Sugiarto and Suroso Suroso

This study aims to develop a high-quality impairment loss allowance model in conformity with Indonesian Financial Accounting Standards 71 (PSAK 71) that has significant…

5051

Abstract

Purpose

This study aims to develop a high-quality impairment loss allowance model in conformity with Indonesian Financial Accounting Standards 71 (PSAK 71) that has significant contribution to national interests and the banking industry.

Design/methodology/approach

The determination of the impairment loss allowance model is settled through 7 stages, using integration of some statistical methods such as Markov chain, exponential smoothing, time series analysis of behavioral inherent trends of probability of default, tail conditional expectation and Monte Carlo simulation.

Findings

The model which is developed by the authors is proven to be a high-quality and reliable model. By using the model, it can be shown that the implementation of the expected credit losses model on Indonesian Financial Accounting Standards 71 is more prudent than the implementation of the incurred loss model on Indonesian Financial Accounting Standards 55.

Research limitations/implications

Determination of defaults was based on days past due, and the analysis in this study did not touch the aspects of hedge accounting in general.

Practical implications

This developed model will contribute significantly to national interests as a source of reference for other banks operating in Indonesia in calculating impairment loss allowance (CKPN) and can be used by the Financial Services Authority of Indonesia (OJK) as a guideline in assessing the formation of impairment loss allowance for banks operating in Indonesia.

Originality/value

As so far there is not yet an available standardized model for calculating impairment loss allowance on the basis of Indonesian Financial Accounting Standards 71, the model developed by the authors will be a new breakthrough in Indonesia.

Details

Journal of Asian Business and Economic Studies, vol. 27 no. 3
Type: Research Article
ISSN: 2515-964X

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Article
Publication date: 9 August 2021

Aang Curatman, Agus Suroso and Suliyanto Suliyanto

The purpose of this study is to determine the direct effect of a loyalty program on program loyalty and store loyalty and to determine the role of communication effectiveness as a…

2021

Abstract

Purpose

The purpose of this study is to determine the direct effect of a loyalty program on program loyalty and store loyalty and to determine the role of communication effectiveness as a mediating variable in moving customers from program loyalty to store loyalty in the context of micro, small and medium enterprises (MSMEs).

Design/methodology/approach

Respondents of this study were 100 customers of the MSMEs that sell Batik products in Cirebon, Indonesia who were selected by the purposive sampling method. This study focuses on primary data collected through a structured questionnaire. Data were analyzed using SmartPLS 3.0 to determine the causality relationship between variables and to test the communication effectiveness as a mediating variable.

Findings

The results of this study indicate that the loyalty program has a significant effect on program loyalty; program loyalty has a significant effect on store loyalty and communication effectiveness, and communication effectiveness has a significant effect on store loyalty. Other results indicate that communication effectiveness partially mediates the relationship between program loyalty and store loyalty.

Research limitations/implications

Despite the significant implications, this study has four limitations. First, the research results cannot conclude the store in general because the sampling of this study is limited to MSMEs only. Future research is needed to explore more deeply to compare store loyalty to MSMEs and non-MSMEs. Second, this research is only aimed at MSMEs that have loyalty programs. Future research can be carried out by comparing MSMEs that have loyalty programs and MSMEs without loyalty programs. Third, this study only uses two independent variables and one mediating variable. As is well known, there are many other variables that are antecedents of store loyalty. Future research needs to be done to explore the effect of other variables (mediating and moderating) on store loyalty, such as service quality, company image and customer satisfaction. Fourth, the research sample is only 100 respondents. Future research should use a larger sample as this research is customer-based.

Practical implications

This study has a significant impact on MSMEs management by providing strategies that can increase and retain customers who have high store loyalty. MSMEs need to design loyalty programs to influence customer perceptions of status, buying habits and relationships with companies. If a customer associates a high value with loyalty program membership, the customer is more likely to find the communication relevant and credible, leading to effective communication that can increase store loyalty.

Social implications

This study provides real strategies and opportunities for MSMEs to develop so that they can survive or compete with similar companies. It is hoped that MSMEs will be able to absorb more labor so that it can increase the contribution of MSMEs to the national economy.

Originality/value

This study addresses the inconsistency of various results from previous studies regarding the relationship between program loyalty, loyalty programs, communication effectiveness and store loyalty, both directly and indirectly. In addition, several studies have been carried out in large corporate contexts. However, according to the authors’ knowledge, this research is for the first time being conducted in the context of MSMEs.

Details

Measuring Business Excellence, vol. 26 no. 4
Type: Research Article
ISSN: 1368-3047

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Article
Publication date: 31 January 2025

Tri Yuwono, Weni Novandari, Agus Suroso and Refius Pradipta Setyanto

This study aims to examine and identify how the resource-based view and dynamic capability theory contribute to information and communication technology (ICT) adoption to improve…

17

Abstract

Purpose

This study aims to examine and identify how the resource-based view and dynamic capability theory contribute to information and communication technology (ICT) adoption to improve micro, small and medium enterprise (MSME) performance, mediated by distinctive competencies. This research provides insight into how MSMEs can improve performance by strategically adopting ICT tools and developing distinctive competencies.

Design/methodology/approach

Data were collected through online questionnaires from creative industry MSMEs (fashion, culinary and crafts) in Indonesia. The results were analyzed using the partial least squares-structural equation method technique (Fornell and Cha, 1994) with Smart PLS 3.0 (Ringle et al., 2015).

Findings

The results show that ICT adoption significantly impacts the MSMEs marketing performance in the creative industry sector. In addition, adopting ICT tools influences the development of distinctive competencies among MSMEs, improving MSMEs marketing performance. Distinctive competencies were found to mediate the relationship between ICT adoption and MSMEs marketing performance, which underscores the importance of technology skills, organizational skills, environmental skills and entrepreneurial mindset in driving business success. These findings highlight the critical role of distinctive competencies as a key factor in leveraging ICT adoption to improve MSMEs marketing performance.

Research limitations/implications

The main limitation is that this research coverage area is less extensive due to the time constraints of this study. Future work could cover different regions and explore other mediators in the ICT–performance relationship.

Practical implications

This research assists MSMEs in improving performance by adopting ICT and developing distinctive competencies with targeted training in relevant skills.

Social implications

This research highlights the potential to improve MSMEs marketing performance and drive economic growth and resilience through ICT adoption.

Originality/value

This study contributes to the existing literature by providing empirical evidence of the relationship between ICT adoption, distinctive competencies and MSME marketing performance in the context of the creative industries sector. This study offers a new perspective on how MSMEs can use ICT tools and develop distinctive competencies to enhance their marketing performance competitive advantage and achieve sustainable growth. By emphasizing the mediating role of distinctive competencies, this study highlights how ICT adoption impacts positively MSME marketing performance, providing valuable insights for practitioners, policymakers and researchers in entrepreneurship and technology adoption.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6204

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Article
Publication date: 23 January 2025

Permana Ari Soejarwo, Fikri Zul Fahmi and Djoko Santoso Abi Suroso

This paper aims to explore the extent to which risk communication has been implemented into spatial planning practice in Indonesia by using the coastal area of Subang Regency as a…

6

Abstract

Purpose

This paper aims to explore the extent to which risk communication has been implemented into spatial planning practice in Indonesia by using the coastal area of Subang Regency as a case study. Risk communication in risk-based planning (RBP) is the process of exchanging information about risk and hazards between all actors which emphasizes determining the level of risk acceptance of communities to support appropriate decision making in spatial planning. It has been proven effective in developed countries, but it remains unclear in Indonesia.

Design/methodology/approach

The study uses qualitative methods by analyzing documents and interviews with local stakeholders to explain how risk communication is implemented in RBP at the regency level.

Findings

This study reveals that risk communication is not explicitly incorporated into RBP regulations and impacts its practices. The absence of a clear definition and guidelines in regulations is leading to limited understanding at all government levels. The emphasis on community risk acceptance levels as the core of risk communication in RBP has not been conducted, where the existing focus is still majorly on disaster events. This has led to improper spatial planning decisions.

Practical implications

Incorporating risk communication in RBP is important in spatial planning practice in Indonesia. Without effective community engagement, clear definition and guidelines on community’s acceptable risk levels, spatial planning efforts may not align with local needs, leading to social conflicts and hindering appropriate spatial planning. For instance, land use policy for community that is willing to tolerate the risk should be permitted with specified consideration instead of offering relocation options that potentially lead to social unrest by conflicting with their social, economic and cultural. Integrating risk communication into RBP can result in a more adaptive and appropriate spatial planning decisions.

Originality/value

This study offers a novel exploration of risk communication which is important to be integrated into the RBP in a locality in Indonesia, focusing on both regulatory factors and practices to support appropriate decision making in spatial planning. This paper is important because study on risk communication in RBP in Indonesia is still scarce.

Details

Disaster Prevention and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0965-3562

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Article
Publication date: 27 July 2023

Suham Cahyono, Iman Harymawan, Damara Ardelia Kusuma Wardani and Khairul Anuar Kamarudin

This study aims to investigate the presence of the audit partner ethnicity on audit fees within the Indonesian context.

628

Abstract

Purpose

This study aims to investigate the presence of the audit partner ethnicity on audit fees within the Indonesian context.

Design/methodology/approach

The sample consists of 803 firm-year observations from the Indonesia Stock Exchange during the period of 2014–2018. The study uses fixed-effect regression analysis to examine the relationship between audit partner ethnicity and audit fees.

Findings

This study reveals that firms audited by audit partners from the main ethnic group demonstrate lower audit fees, indicating a more extensive audit business network for this particular group of auditors compared to those from minority ethnic groups. Particularly, the study finds that firms audited by audit partners from the three largest ethnicities, namely, Balinese, Javanese and West Sumatranese, are associated with lower audit fees compared to others. These findings further contribute to the existing narrative and literature that highlight the ethnic background of audit partners as a form of social capital that influences lower audit fees.

Research limitations/implications

This study provides valuable practical and academic implications regarding the impact of audit partner ethnicity on audit fees. The findings highlight the importance for audit firms to strive for a balanced representation of ethnic diversity in their auditor characteristics, as it can positively influence both governance and marketing strategies. By recognizing and addressing the significance of ethnic diversity among audit partners, firms can enhance their overall effectiveness and success in the auditing profession.

Originality/value

This study makes a unique contribution by providing empirical data on audit pricing theory in Indonesia, specifically focusing on the role of ethnic diversity as a determinant of audit pricing. Previous research has not extensively explored the connection between auditor ethnicity and audit fees, particularly in relation to the business network as a channel mechanism. The theoretical explanations for the fee differentials have also been limited in prior studies. The current study addresses this gap by offering a theoretical basis that highlights the advantage of the dominant ethnic group in establishing an efficient audit market system. Consequently, these auditors are able to charge lower fees to clients without compromising on the quality of their services. This finding aligns with the existing literature on audit fees and underscores the importance of the main ethnic group in fostering an effective audit market, resulting in lower audit fees compared to mixed audit markets.

Details

Accounting Research Journal, vol. 36 no. 4/5
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 4 April 2024

Novi Puspitasari, Ana Mufidah, Dewi Prihatini, Abdul Muhsyi and Imam Suroso

The purpose of this study include analyzing the conformity between the General Guidelines for the Governance of the Indonesian Sharia Entities (GGG-ISE) and the implementation in…

91

Abstract

Purpose

The purpose of this study include analyzing the conformity between the General Guidelines for the Governance of the Indonesian Sharia Entities (GGG-ISE) and the implementation in the field and proposing a model of corporate governance for Islamic property developers.

Design/methodology/approach

This research uses a qualitative method with a case study approach. The researcher used a structured interview method and chose a purposive technique to determine the interviewees. This study has seven interviewees representing three Islamic property developer companies in Jember Regency, East Java, Indonesia. Data collection was conducted from June to July 2023, with a duration of about 60 min for each interviewee. The interviews were conducted face-to-face in each interviewee’s residential office.

Findings

The results showed that the companies had implemented several principles of GGG-ISE, namely, ethical and responsible actors, risk management, internal control, compliance, disclosure and transparency by making financial reports, shareholder rights and stakeholder rights, both internal and external stakeholders. Furthermore, this study found that GGG-ISE does not comply with the components of the organizing organ group. This study also found that governance reports have not been implemented in GGG-ISE components. In addition, this study identified a new component that must be present and not found in GGG-ISE, namely, a statement of the use of contracts for mudharib owners and between mudharib owners and stakeholders. Based on these findings, this study proposes a governance model for Islamic property developer companies called the GGG-IPDE.

Originality/value

This research is a pioneer in proposing a corporate governance model for Islamic property developers.

Details

International Journal of Housing Markets and Analysis, vol. 17 no. 5
Type: Research Article
ISSN: 1753-8270

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Article
Publication date: 4 November 2020

Erny Rachmawati, Suliyanto and Agus Suroso

The purpose of this study is to determine the relationship between product knowledge and product involvement with purchase decision-making. In addition, this study also determines…

4591

Abstract

Purpose

The purpose of this study is to determine the relationship between product knowledge and product involvement with purchase decision-making. In addition, this study also determines the role of halal brand awareness as a moderating variable in influencing the relationship between product knowledge and product involvement with purchase decision-making.

Design/methodology/approach

Five major cities in Indonesia were chosen as study locations because they are student cities, and also cities with more population and more famous in Indonesia, so the sample is more heterogeneous. A total of 500 questionnaires were distributed using a convenience sampling method with an effective rate of 93%. Hypotheses are tested by structural equation modeling procedures using analysis of moment structure 22.0.

Findings

The empirical results suggest that product knowledge and product involvement have a positive and significant effect on consumer purchase decision-making; halal brand awareness is a moderating variable in the relationship between product knowledge and product involvement with purchase decision-making.

Research limitations/implications

This study adopts convenience sampling with the sampling area restricted in five cities, so it may not be suitable to be concluded as a consumer in general. This study only conducts research on halal food products in general. Future research may choose to use one brand of halal food product or compare several other halal food product brands. The results of the study support that the heterogeneity of respondents (age, education, gender and religion) has always been an important component in the study of consumption behavior. So that future research can examine the effect of different characteristics of respondents on the relationship between product knowledge, product involvement, halal brand awareness and purchase decisions.

Practical implications

The findings have significant implications that can help producers to develop strategies suitable for halal brand awareness and heighten the decision to purchase halal products by consumers in both Muslim and non-Muslim countries. So that the branding of halal products can enable businesses to access new markets for non-Muslim consumers in both Muslim and non-Muslim countries, so as to increase producer profitability by selling products at higher prices thereby providing higher profit margins.

Originality/value

In accordance with the author’s knowledge, this study is the first study to examine the moderator role of halal brand awareness variables in the relationship of product knowledge and product involvement with purchase decision-making.

Details

Journal of Islamic Marketing, vol. 13 no. 2
Type: Research Article
ISSN: 1759-0833

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Article
Publication date: 12 November 2020

Erny Rachmawati, Suliyanto and Agus Suroso

This study aims to determine the direct effect of entrepreneurial orientation on family business performance. This study also discusses the role of family involvement as a…

1631

Abstract

Purpose

This study aims to determine the direct effect of entrepreneurial orientation on family business performance. This study also discusses the role of family involvement as a mediating variable and the role of gender as a moderating variable in the relationship between entrepreneurial orientation and family business performance.

Design/methodology/approach

A total of 328 hotels in Yogyakarta, Indonesia, were selected as samples by the convenience sampling method. Primary data is collected through structured questionnaires that are delivered by themselves to key people in the hotel such as owners, directors and key staff (HRD, financial, relationship). Hypotheses are tested by structural equation modeling procedures using AMOS 22.0. Sobel test is used to determine the indirect effect of the mediation variable.

Findings

The results showed that entrepreneurial orientation had no significant effect on family business performance. Family involvement acts as a full mediation in the relationship between entrepreneurial orientation and family business performance. Gender acts as a moderating variable that can strengthen the relationship between entrepreneurial orientation and family business performance. The results showed support for previous research.

Research limitations/implications

The results of the study cannot conclude the national family business because it adopts convenience sampling and the sampling area is limited in Yogyakarta. Future research can use a larger sample. This study only researches hotels managed by family businesses, so it is not feasible to conclude for family businesses in general. Future research may choose to use several types of family businesses so that more varied results can be obtained. Future research could also compare hotels managed by family businesses with non-family businesses. The results also found that in addition to gender roles, respondent heterogeneity was an important component in the study of social identity. Therefore, research examining the influence of different cultures on the relationship between entrepreneurial orientation and family business performance should be an extraordinary topic for future study. Other results from this study also indicate that there is a role for religion in improving hotel performance. Future research is needed to further explore Islamic business modeling for family businesses.

Practical implications

This finding has significant implications that can help family businesses in developing strategies that are suitable for business management. Entrepreneurial orientation occupies a strategic position in developing sustainable competitive advantage in the family business of the tourism sector especially the hotel business in Yogyakarta for the better. Besides, the results of the study also showed that entrepreneurial orientation had no significant effect on performance. This relationship becomes significant when combined with active family involvement. This finding also shows that entrepreneurial orientation has the potential to have a more beneficial effect because of the active involvement of the family in helping with business management, alleviating business-related problems, and having a significant influence when the family also acts as management.

Social implications

Research findings indicate the role of gender in strengthening the relationship between entrepreneurial orientation and family business performance. This provides a good position for women in the social environment to show achievement. To place women on the side of gender equality and justice in the family business in Indonesia. By opening wider access for Indonesian women in the realm of business management, expanding women's participation in a family business, increasing the role of control for women, and increasing women's knowledge and skills to increase the benefits in managing family businesses so that they have sustainable resilience in the face of global competition.

Originality/value

The results of this study provide a new model in providing an overview of the direct and indirect roles (mediating and moderating) in the assessment of family business performance. This study uses three variables which are important in performance appraisal, namely entrepreneurial orientation (independent variable), family involvement (mediating variable) and gender (moderating variable). Where research that combines these four variables, directly and indirectly, has never been done before.

Details

Journal of Family Business Management, vol. 12 no. 2
Type: Research Article
ISSN: 2043-6238

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Article
Publication date: 4 August 2020

Muhammad Iqbal, Wiwiek Rabiatul Adawiyah, Agus Suroso and Faizal Wihuda

Highlighting the prominence of spirituality at work, this paper aims to scrutinize the mediating role of perceived person-organization fit (P-O fit) on the relationship between…

1097

Abstract

Purpose

Highlighting the prominence of spirituality at work, this paper aims to scrutinize the mediating role of perceived person-organization fit (P-O fit) on the relationship between workplace spirituality and nurse work engagement in the context of two Indonesian government hospital.

Design/methodology/approach

Cross-sectional survey data of 138 nursing staff from two government hospitals operating in Indonesia were analyzed using structural equation modeling to estimate the mediation effects of perceived P-O fit on the relationship between workplace spirituality and nurse engagement.

Findings

The results of the research proved the positive effect of workplace spirituality on nurse work engagement. Likewise, P-O fit act as a mechanism through which workplace spirituality affects nurse engagement.

Research limitations/implications

This study only uses a sample of two government hospitals, which may limit the generalizability of the outcomes. Despite of the small sample, the result of this inquiry provides new insights into the advancement of human behavior theory in hospital service, especially on the factors that influence nurse work engagement. On a broader sense, top management might set a necessary program to wholly nurture nurse spiritual potential as a step to convalesce their spiritual awareness.

Practical implications

Based on the discovery, the study presents strong theoretical and managerial implications that can be used by health care institutions to evaluate the importance of workplace spirituality on employee engagement among nurses. This paper contributes by fulfilling the fissure in the management literature of health care, in which empirical studies on workplace spirituality in the relationship with employee engagement have been scarce until now.

Originality/value

The present perceived P-O fit in the relation between the spirituality of the workplace and nurse engagement enhances human behavior theory in the health care context.

Details

International Journal of Ethics and Systems, vol. 36 no. 3
Type: Research Article
ISSN: 2514-9369

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