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Dewa Putu Yohanes Agata L. Sandopart
Institut Bisnis & Informatika (IBI) Kosgoro 1957, Indonesia
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Switching Mechanisms in Hybrid Job Design: A Case Study of a CEO in an Indonesian Household Equipment Manufacturing Company Dewa Putu Yohanes Agata L. Sandopart
Varied Knowledge Journal Vol. 3 No. 3 (2026): Varied Knowledge Journal, February 2026
Publisher : CV. Global Cendekia Inti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71094/vkj.v3i3.184

Abstract

This study aims to explore in depth the switching mechanisms implemented by a CEO of an Indonesian household equipment manufacturing company to balance the competing demands of standardization and flexibility in job design. A qualitative approach with an instrumental single-case study design was employed. Data were collected through in-depth interviews with the CEO, limited participant observation on the production floor over three days, and analysis of corporate documents. Data analysis utilized the Interpretative Phenomenological Analysis (IPA) framework. The research identified three primary switching mechanisms implemented: (1) a daily mode-switching protocol based on production line status, (2) a trigger-based escalation matrix for handling deviations, and (3) a post-mortem learning loop that integrates experiential learning into procedural updates. Findings indicate that successful switching implementation is critically dependent on systematic investment in developing worker capacity through cross-skilling and fostering a culture of psychological safety. The novelty of this research lies in being the first empirical study to document in detail the implementation of switching mechanisms within hybrid job design in the Indonesian manufacturing context.
Automated Job Design: Balancing Technological Efficiency and Human Role Effectiveness in Indonesia's Maritime Sector Dewa Putu Yohanes Agata L. Sandopart
Varied Knowledge Journal Vol. 2 No. 4: Varied Knowledge Journal, May 2025
Publisher : CV. Global Cendekia Inti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71094/vkj.v2i4.185

Abstract

This study investigates the challenges of job design within the context of maritime sector automation, focusing specifically on the preferences of the Generation Z workforce. Employing a case study approach across three Indonesian maritime entities alongside a comparative international literature review, this research identifies a fundamental tension between the demands of technological efficiency and the necessity for human role effectiveness. The principal findings indicate that Generation Z in the maritime sector exhibits a strong preference for RAISA (Robotics, Artificial Intelligence, and Service Automation) technologies as assistive tools rather than as replacements. The highest acceptance rate was recorded for decision-support systems (86.4%), while the lowest was for fully automated customer interaction (23.7%). This study proposes a novel Hybrid Role Integration (HRI) model that synthesizes the principles of technical efficiency with the psychological meaningfulness of work. The research's novelty lies in integrating the digital native generation's perspective into the maritime job design framework, alongside the development of human role effectiveness indicators specific to the operational context of archipelagic waters. Practical implications encompass policy recommendations for human-machine collaboration training and the restructuring of career pathways based on hybrid competencies.
Analysis of Capital Structure Decisions of Issuers Before and After Initial Public Offering on the Indonesia Stock Exchange Dewa Putu Yohanes Agata L. Sandopart
Varied Knowledge Journal Vol. 2 No. 3: Varied Knowledge Journal, February 2025
Publisher : CV. Global Cendekia Inti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71094/vkj.v2i3.186

Abstract

This study analyzes the changes in capital structure decisions of issuers before and after Initial Public Offering (IPO) on the Indonesia Stock Exchange during the 2018-2022 period. Employing a quantitative approach with a longitudinal retrospective design, this study involved 74 non-financial companies, generating 444 firm-year observations. The results revealed three main findings. First, there was a significant decrease in all capital structure proxies post-IPO, with the Debt to Equity Ratio declining from 1.874 to 1.562 (p<0.05). Second, the speed of capital structure adjustment reached 0.487, higher than the pre-IPO period (0.312). Third, companies conducting IPOs in hot market conditions experienced a more drastic leverage reduction (Δ=-0.778; p<0.05) compared to cold market conditions (Δ=-0.089; p>0.05). Panel data regression analysis confirmed that firm size and asset tangibility positively influenced leverage, while profitability, growth, business risk, and IPO market conditions exerted negative effects. This study integrates trade-off theory, pecking order theory, and market timing theory in explaining capital structure phenomena during the IPO transition period. The primary contribution of this research lies in providing empirical evidence from emerging markets and developing a partial adjustment model that impacts the dynamics of post-IPO capital structure adjustment.
Strategies for Determining the Dividend Payout Ratio in Family Firms: An Ethnographic Analysis of Generation Z Preference Shifts Dewa Putu Yohanes Agata L. Sandopart
Varied Knowledge Journal Vol. 1 No. 2: Varied Knowledge Journal, November 2023
Publisher : CV. Global Cendekia Inti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71094/vkj.v1i2.191

Abstract

This study aims to deeply understand how dividend payout ratio determination strategies in family firms are influenced by intergenerational preference shifts, with a specific focus on the entry of Generation Z into the ownership and management structure of family firms. The research employs a qualitative approach with an ethnographic case study design on two family firms listed on the Indonesia Stock Exchange (PT XXX and PT YYY). Data collection was conducted through in-depth interviews with 24 informants, participant observation, and document analysis covering the 2018–2022 period. Data analysis was conducted through domain, taxonomic, componential, and cultural theme analysis to capture patterns of meaning within the data. The research reveals significant shifts in dividend preferences across generations, where founder generations tend to retain earnings for reinvestment with a long-term orientation, Generation X and Millennials demonstrate more balanced preferences between dividends and retained earnings, and Generation Z exhibits distinct characteristics, including higher dividend preferences, stronger demands for transparency, a tendency to question traditional authority, and the use of technology in monitoring dividend policies. These shifts create new tensions in family firm governance that remain underexplored in existing literature. This study contributes by explicitly analyzing the influence of Generation Z's entry on dividend policy in family firms using an ethnographic approach and by integrating the socio-emotional wealth perspective with generational theory.
Exploring the Reasons Companies Maintain a Stable Dividend Policy Amidst Earnings Fluctuations: A Qualitative Case Study Approach Dewa Putu Yohanes Agata L. Sandopart
Varied Knowledge Journal Vol. 2 No. 1: Varied Knowledge Journal, August 2024
Publisher : CV. Global Cendekia Inti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71094/vkj.v2i1.192

Abstract

This study aims to explore the reasons why companies maintain a stable dividend policy amidst earnings fluctuations using a qualitative case study approach. This phenomenon creates a puzzle in the finance literature because, theoretically, earnings fluctuations should negatively impact dividend stability. Employing an instrumental case study design on three manufacturing companies listed on the Indonesia Stock Exchange, this research interviewed ten key informants, including Finance Directors, CFOs, Financial Managers, and Commissioners, and analyzed secondary documents. Thematic analysis was employed to identify key patterns in the data. The findings generate five main themes, including commitment to signals of stability and predictability, management of shareholder expectations based on investor composition, availability of financial buffers and proactive liquidity management, governance mechanisms and agency control, and strategic considerations of policy flexibility. The results indicate that companies maintain dividend stability through three main strategies: cash reserve policies, access to credit facilities, and accumulation of retained earnings. The theoretical contribution of this research lies in enriching signaling theory and agency theory with perspectives from the emerging market context of Indonesia, as well as providing a mechanistic understanding of dividend smoothing practices.
Between Satisfaction and Suspicion: Minority Shareholders' Lived Experiences of Dividend Policy in Concentrated Ownership Firms Dewa Putu Yohanes Agata L. Sandopart
Varied Knowledge Journal Vol. 1 No. 3: Varied Knowledge Journal, February 2024
Publisher : CV. Global Cendekia Inti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71094/vkj.v1i3.193

Abstract

This study aims to explore the lived experiences of minority shareholders regarding dividend policy in companies with concentrated ownership. Departing from previous studies dominated by quantitative-positivistic approaches, this research employs interpretative phenomenological analysis to capture the subjective meanings behind dividend policy outcomes. Through in-depth interviews with six minority shareholders in Indonesian public companies, this study identifies four superordinate themes, including the ambivalence of dividend reception, where high dividends raise concerns of long-term expropriation while low dividends trigger suspicions of tunneling, organized resignation as a dominant coping strategy through exit and the development of information networks, limited voice reflected in the perception of the General Meeting of Shareholders as a formal ritual without substantive impact, and a universal trust deficit in which suspicions of expropriation are shared across participants. This study contributes to the corporate governance literature by presenting an emic perspective that has been largely overlooked and by extending the application of interpretative phenomenological analysis into the field of finance and corporate governance.
Psychological Accounting of Managers in Allocating Training and Development Budget: An Organizational Ethnography Dewa Putu Yohanes Agata L. Sandopart
Varied Knowledge Journal Vol. 2 No. 2: Varied Knowledge Journal, November 2024
Publisher : CV. Global Cendekia Inti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71094/vkj.v2i2.194

Abstract

This study explores the practice of psychological accounting among managers in allocating training and development budgets, focusing on how managers subjectively and politically justify or reject training budgets beyond mere Return on Investment (ROI) considerations. Using an organizational ethnography approach at PT Manufaktur Nusantara (pseudonym) over six months, this research involved participant observation of 23 budget meeting sessions, in-depth interviews with 18 participants (32 interviews), and analysis of 47 internal documents. The findings reveal several main patterns, including a systematic difference in the mental categorization of training budgets between finance managers, who categorize them as discretionary expenses, and HR or line managers, who categorize them as strategic investments, which violates the fungibility assumption in neoclassical economics, the use of loss framing strategies that achieved a higher approval rate compared to gain framing, confirming the loss aversion principle, the influence of sunk cost fallacy in decisions to continue training programs, and the dominant role of personal relationships and informal negotiations in budget discussions. The novelty of this research lies in revealing that psychological accounting in organizations is multidimensional, socially constructed, and varies by functional position. This study contributes to extending mental accounting theory from the individual to the organizational level and provides practical implications for designing budgeting systems that consider behavioral factors.
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