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Article
Publication date: 3 September 2024

Habibullah Jimad, Roslina Roslina and Yuningsih Yuningsih

This study aims to investigate the implementation of flexible working arrangements and satisfaction, family work conflicts and the performance of educators. The potential benefits…

Abstract

Purpose

This study aims to investigate the implementation of flexible working arrangements and satisfaction, family work conflicts and the performance of educators. The potential benefits of FWA implementation for life balance highlight the importance of this research. The study’s results can be used as study material to make policies on implementing FWA for educators.

Design/methodology/approach

The research uses the survey method and conducts interviews with educators who are selected and willing to be interviewed. The research sample was taken by the non-probability sampling method from 245 participants. The analysis used is PLS-SEM.

Findings

The findings indicated that flexible working arrangements had no impact on job satisfaction. The variable that has the greatest influence on determining the performance of educators is job satisfaction.

Originality/value

The study provides information about the application of flexible working arrangements, provides flexibility for educators to change work schedules, do work from anywhere, regulate work patterns and regulate work duration. This study is unique as it focuses more on flexible work arrangements related to remote work arrangements for educators, as the authors understand that no previous study was conducted.

Details

International Journal of Educational Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 2 May 2017

Si Jie Lim, Gregory White, Alina Lee and Yuni Yuningsih

This paper aims to measure mean voluntary intellectual capital disclosure (ICD) quality score for a sample of Australian Stock Exchange-listed biotechnology firms in the 2003…

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Abstract

Purpose

This paper aims to measure mean voluntary intellectual capital disclosure (ICD) quality score for a sample of Australian Stock Exchange-listed biotechnology firms in the 2003, 2006 and 2010 reporting periods. The aim was to use data for the same companies over the whole period to discover whether the quality of voluntary reporting practice was improving over time, measuring lagged-mean ICD quality score against possible determinants of management disclosure practice.

Design/methodology/approach

Mean ICD quality score, and associated frequency data, was measured against possible determinants of managers’ disclosure practice. The dependent variable was an 18-item classification of ICD based on Sveiby’s Intangible Assets Monitor (Sveiby, 1997). Data collected from S&P Capital IQ database were used to compare ICD disclosure quality with possible drivers: competition (capital intensity); performance (profit and market returns); monitoring (audit firm and ownership); and control variables (revenue and leverage).

Findings

Mean voluntary disclosures of internal capital and external capital lower the quality over time using paired sample t-test comparison against 2003 as a base year. The lowest quality disclosure was about human capital, and the highest quality was about internal capital. Individual disclosure items within internal, external and human capital classification showed that internal capital items (intellectual property, corporate culture, management processes and financial relations) and external capital item (customers) were the significant contributors. Investigation of drivers using Spearman’s correlation against lagged ICD data showed that performance (relative market returns) and monitoring (ownership diffusion) were significant drivers of voluntary ICD, both in expected and unexpected ways.

Originality/value

Voluntary ICD quality and quantity are rarely measured in the same paper. The findings are unique and interesting especially for innovative Australian R&D firms when compared to recent findings for a larger sample of French companies.

Details

Accounting Research Journal, vol. 30 no. 01
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 16 October 2018

Ade Irma Susanty, Yuyu Yuningsih and Grisna Anggadwita

This paper aims to concentrate on the conscious and systematic managerial activities associated with handling knowledge in an organization [i.e. knowledge management (KM…

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Abstract

Purpose

This paper aims to concentrate on the conscious and systematic managerial activities associated with handling knowledge in an organization [i.e. knowledge management (KM) practices] for the purpose of improving innovation performance through proactive management of knowledge assets. This study explores the impact of KM practices on innovation performance in the research and training center of government apparatus.

Design/methodology/approach

This research provides empirical evidence on how various KM practices influence innovation performance. The results are based on the survey data collected in four areas of research and training centers of government apparatuses in Indonesia. Partial least squares are used to test the hypothesized relationships between KM practices and innovation performance.

Findings

The study found that IT practices and work organizations are positively and significantly related to innovation performance. This means that better implementation of information and technology will push innovation performance. The study also points out that knowledge-based compensation practice is one of the KM practice variables which is negatively and significantly related to innovation performance. This result shows that innovation performance will decrease by compensating knowledge improvement.

Practical implications

This study implies that in developing innovation performance, the research and training center should not focus on providing compensation, as it will only increase the costs rather than the innovation performance itself.

Originality/value

This study adds a knowledge-based view of government agencies by demonstrating the significance of KM for innovation performance. This study is also valuable from a managerial perspective, as it highlights the most effective KM practice to improve organizational innovation performance.

Details

Journal of Science and Technology Policy Management, vol. 10 no. 2
Type: Research Article
ISSN: 2053-4620

Keywords

Book part
Publication date: 27 January 2014

Cristina Maria Morariu

The main purpose of this chapter is to investigate the association between intellectual capital disclosure (ICD) level and two potential explanatory determinants: industry type…

Abstract

Purpose

The main purpose of this chapter is to investigate the association between intellectual capital disclosure (ICD) level and two potential explanatory determinants: industry type and company size.

Design/methodology/approach

Twenty-one annual reports of Romanian public companies represented the sample companies. For each company, an ICD index was constructed based on an intellectual capital (IC) framework composed of 33 IC items. The results obtained for ICD Index are then used for statistical testing: descriptive statistics, T test, Pearson correlation, and multiple regression analysis.

Findings

Industry type by its own does not seem to influence ICD level and company size by its own does not influence the IC disclosure. However, the combination of the two variables significantly combines together to predict ICD.

Research limitations/implications

A specified list of IC items may not provide the whole picture of ICD practices. Future research could consider interviewing managers about their disclosure rationale. A larger sample could help to further improve the extrapolation of the results. Furthermore, this study challenges researchers to extend the area of analysis by considering the relation between ICD and other possible determinants. Last but not least, a longitudinal study could provide more insights.

Practical implications

The results obtained represent a basis for comparison with those obtained by other studies carried out in other developing countries. Furthermore, they can be used in meta-analysis.

Originality/value

This chapter is one of the first investigating ICD in the case of Romanian companies. Accordingly, our chapter contributes to the ICD literature by providing new empirical evidence on the determinants of ICD in a developing country context.

Details

Accounting in Central and Eastern Europe
Type: Book
ISBN: 978-1-78190-939-3

Keywords

Book part
Publication date: 12 December 2022

Johannes Tschapka and Tri Nawangsari

We undertake a genealogical critique to undermine the very noble but hardly questioned implementation of inclusive education in Indonesia, less to identify dubious neo-colonial…

Abstract

We undertake a genealogical critique to undermine the very noble but hardly questioned implementation of inclusive education in Indonesia, less to identify dubious neo-colonial powers of particular groups, than to deconstruct ill-defined understandings of schooling as a process of ‘normalisation’ of the ‘abnormals’. We approach inclusive classes through Foucault's concept of Heterotopia, a space which is deviant from the norm. Instead of questioning inclusive education as a heterotopian way of schooling only, we contest regular schooling itself and the power normalisation. Along a second Foucauldian concept of Heterochronia we connect historical insights of seating Indonesian children at a regular school desks in 1920 with the training of children with special needs to be seated in Indonesian disability centres 2020. We argue that ‘normalisation’ as such can hardly be critiqued, because it is an existing social and institutional normality. But taking critique as a conflict between colonial, globalising and even humanitarian forces, enables a Foucauldian analysis of normalising technologies of education and of inclusive education in particular.

Details

Reading Inclusion Divergently
Type: Book
ISBN: 978-1-80071-371-0

Keywords

Article
Publication date: 1 April 2024

La Ode Nazaruddin, Md Tota Miah, Aries Susanty, Maria Fekete-Farkas, Zsuzsanna Naárné Tóth and Gyenge Balázs

This study aims to uncover apple preference and consumption in Indonesia, to disclose the risk of non-halal contamination of apples and the importance of maintaining the halal…

Abstract

Purpose

This study aims to uncover apple preference and consumption in Indonesia, to disclose the risk of non-halal contamination of apples and the importance of maintaining the halal integrity of apples along the supply chain and to uncover the impacts of food miles of apples along supply chain segmentation.

Design/methodology/approach

This study adopted mixed research methods under a fully mixed sequential dominant status design (QUAN → qual). Data were collected through a survey in some Indonesian provinces (N = 396 respondents). Samples were collected randomly from individual consumers. The qualitative data were collected through interviews with 15 apple traders in Indonesia. Data were analysed using crosstab, chi-square and descriptive analysis.

Findings

First, Muslim consumers believe in the risk of chemical treatment of apples because it can affect the halal status of apples. Second, Indonesian consumers consider the importance of halal certification of chemical-treated apples and the additives for apple treatments. Third, the insignificance of domestic apple preference contributes to longer food miles at the first- and middle-mile stages (preference for imported apples). Fourth, apple consumption and shopping distance contribute to the longer food miles problem at the last-mile stage. Fifth, longer food miles have negative impacts, such as emissions and pollution, food loss and waste, food insecurity, financial loss, slow development of the local economy and food unsafety.

Practical implications

This research has implications for the governments, farmers, consumers (society) and business sectors.

Originality/value

This study proposes a framework of food miles under a halal supply chain (halal food miles) to reduce the risk of food miles and improve halal integrity. The findings from this research have theoretical implications for the development of the food mile theory, halal food supply chain and green supply chain.

Details

Journal of Islamic Marketing, vol. 15 no. 5
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 19 October 2010

Gregory White, Alina Lee, Yuni Yuningsih, Christian Nielsen and Per Nikolaj Bukh

The purpose of this research project is to compare the nature and extent of voluntary intellectual capital disclosures (ICD) by UK and Australian biotechnology companies. The…

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Abstract

Purpose

The purpose of this research project is to compare the nature and extent of voluntary intellectual capital disclosures (ICD) by UK and Australian biotechnology companies. The motivating research question was whether the nature and extent of voluntary ICD by preparers of financial report data in these countries reflected the relative maturity of the UK, compared to Australian industry.

Design/methodology/approach

ICD was measured in annual reports and financial statements published on the company websites. A Danish disclosure index was used to evaluate voluntary disclosures by 156 companies about customers, employees, IT, strategy, R&D and processes (78‐items scored for each company).

Findings

A significant leverage effect was demonstrated in relation to the “nature” of ICD by UK and Australian biotechnology companies. Interestingly, mean customer ICD were higher in annual reports from high‐leveraged compared to low‐leveraged Australian firms. In contrast, UK firms showed higher mean R&D ICD for low‐leveraged firms than high‐leveraged firms. With regards to the “extent” of ICD measured, the study demonstrated a significant country effect.

Research limitations/implications

Potential limitations or bias may exist from the use of the disclosure index: binary scoring of disclosure versus non‐disclosure reduces the richness of data otherwise obtainable by limited case study or interviews; and data collection is limiting – narrative with managers actually preparing ICD is not possible.

Practical implications

Australian company financial accountants and managers preparing and/or including ICD information could be in danger of underestimating the importance of information asymmetry existing with lenders.

Originality/value

This finding contrasts the legitimate R&D focused ICD of low‐leveraged UK firms; namely to attract stakeholder attention to their expanding intellectual property base, with the findings from Australian firms' with a relatively predictable and naïve customer focus.

Details

Journal of Intellectual Capital, vol. 11 no. 4
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 27 December 2022

Efrida Basri, Resa Martha, Ratih Damayanti, Istie Rahayu, Wayan Darmawan and Philippe Gérardin

The surface characteristics of thermally and chemically modified wood, such as surface roughness, surface free energy (SFE) and wettability, are important properties that…

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Abstract

Purpose

The surface characteristics of thermally and chemically modified wood, such as surface roughness, surface free energy (SFE) and wettability, are important properties that influence further manufacturing processes such as gluing and coating. The aim of this paper was to determine the influence of the surface roughness of thermally and chemically modified teak wood on their SFE, wettability and bonding quality for water-based acrylic and solvent-based alkyd varnishes. In addition, durability against subterranean termites in the field of these modified teak woods was also investigated to give a valuable information for their further application.

Design/methodology/approach

The woods tested in this study were fast-growing teak woods that were prepared in untreated and treated with furfuryl alcohol (FA), glycerol maleic anhydride (GMA) and thermal. SFE values were calculated using the Rabel method. The wettability values were measured based on the contact angle between varnish liquids and wood surfaces using the sessile drop method, and the Shi and Gardner model model was used to evaluate the wettability of the varnishes on the wood surface. The bonding quality of the varnishes was measured using a cross-cut test based on ASTM 3359-17 standard. In addition, durability against subterranean termites in the field of these modified teak woods was also investigated according to ASTM D 1758-06.

Findings

The results showed that furfurylated and GMA-thermal 220°C improved the durability of teak wood against termites. The furfurylated teak wood had the roughest surface with an arithmetic average roughness (Ra) value of 15.65 µm before aging and 27.11 µm after aging. The GMA-thermal 220°C treated teak wood was the smoothest surface with Ra value of 6.44 µm before aging and 13.75 µm after aging. Untreated teak wood had the highest SFE value of 46.90 and 57.37 mJ/m2 before and after aging, respectively. The K values of untreated and treated teak wood increased owing to the aging treatment. The K values for the water-based acrylic varnish were lower than that of the solvent-based alkyd varnish. The untreated teak wood with the highest SFE produced the highest bonding quality (grades 4–5) for both acrylic and alkyd varnishes. The solvent-based alkyd varnish was more wettable and generated better bonding quality than the water-based acrylic varnish.

Originality/value

The originality of this research work is that it provides evaluation values of the durability and SFE. The SFE value can be used to quantitatively determine the wettability of paint liquids on the surface of wood and its varnish bonding quality.

Details

Pigment & Resin Technology, vol. 53 no. 4
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 22 April 2020

Wayan Darmawan, Monica Br. Ginting, Asih Gayatri, Rumanintya L. Putri, Dumasari Lumongga and Aulia Hasanusi

The surface characteristics of wood such as surface roughness, surface free energy (SFE) and wettability are important properties influencing further manufacturing processes such…

Abstract

Purpose

The surface characteristics of wood such as surface roughness, surface free energy (SFE) and wettability are important properties influencing further manufacturing processes such as gluing and coating. The purpose of this study is to determine the influence of surface roughness of ten tropical woods on their SFE, wettability and bonding quality for water-based acrylic and solvent-based alkyd varnishes.

Design/methodology/approach

The woods tested in this study were fast-growing teak, afrika, sungkai, mindi, merbau, durian, lamtoro, pulai, acacia and kempas. Wood surfaces were prepared in unsanded and sanded using an abrasive paper of 120 grits. SFE values were calculated based on the Rabel method. Wettability values were measured based on the contact angle between varnish liquids and wood surfaces using the sessile drop method, and the S/G model was used to evaluate the wettability of the varnishes on the woods surface. The bonding quality of the varnishes was measured using a cross-cut test based on the ASTM 3359-02 standard.

Findings

The results show that unsanded kempas wood had the roughest surface with a Ra value of 16.24 µm, whereas sanded lamtoro wood has the smoothest surface with a Ra value of 6.86 µm. The unsanded afrika wood had the highest SFE value of 53.61 mJ/m2, whereas sanded fast-growing teak had the lowest SFE value of 36.17 mJ/m2. Sanded merbau woods had the lowest K value of 0.022 for the water-based acrylic varnish, whereas unsanded afrika wood had the highest K value of 9.253 for the alkyd varnish. Afrika wood with the highest K values (highest wettability) for both acrylic and alkyd varnishes produced the highest bonding quality (grade 4-5). Compared to the water-based acrylic varnish, the solvent-based alkyd varnish was more wettable and generated better bonding quality.

Research limitations/implications

Improving the quality of fast-growing wood from plantation by painting could be considered to increase their use for higher value wood products.

Practical implications

Compared to water-based acrylic varnish, solvent-based alkyd varnish was more wettable and generated better bonding quality.

Originality/value

The originality of this research is to evaluate the values of surface free energy. SFE could be used to quantitatively determined the wettability of paints liquid in the surface of wood

Details

Pigment & Resin Technology, vol. 49 no. 6
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 11 December 2023

Rezzy Eko Caraka, Robert Kurniawan, Rung Ching Chen, Prana Ugiana Gio, Jamilatuzzahro Jamilatuzzahro, Bahrul Ilmi Nasution, Anjar Dimara Sakti, Muhammad Yunus Hendrawan and Bens Pardamean

The purpose of this paper is to manage knowledge pertaining to micro, small and medium enterprise (MSME) actors in the business, agriculture and industry sectors. This study uses…

Abstract

Purpose

The purpose of this paper is to manage knowledge pertaining to micro, small and medium enterprise (MSME) actors in the business, agriculture and industry sectors. This study uses text mining techniques, specifically Latent Dirichlet Allocation Mallet, to analyze the data obtained from the in-depth interviews. This analysis helps us identify and understand the issues faced by these actors.

Design/methodology/approach

In this study, the authors use big data and business analytics to recalculate the MSME business vulnerability index in 503 districts and 34 provinces across Indonesia. Subsequently, the authors conduct in-depth interviews with MSME actors in Medan, Central Java, Yogyakarta, Bali and Manokwari, West Papua. Through these interviews, the authors explore their strategies for surviving the COVID-19 pandemic and the extent of their digital literacy, and the application of technology to maximize sales and business outcomes.

Findings

The findings reveal that, for the sustainable growth of MSMEs during and after the pandemic, collaboration across the Penta-Helix framework is essential. This collaboration enables the development of practical solutions for the challenges posed by COVID-19, particularly in the context of the “new normal.” In addition, the authors’ survey of MSMEs involved in agriculture, trade and processing sectors demonstrates that 58.33% experienced a decrease in income during the pandemic and 12.66% reported an increase in revenue. In contrast, 25% experienced no change in income before and during the pandemic.

Originality/value

This research contributes significantly by offering comprehensive insights obtained from in-depth surveys conducted with MSMEs across multiple sectors. The findings underscore the importance of addressing the challenges MSMEs face and highlight the need for collaboration within the Penta-Helix framework to foster their resilience and success amidst the COVID-19 pandemic.

Details

Journal of Asia Business Studies, vol. 18 no. 5
Type: Research Article
ISSN: 1558-7894

Keywords

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