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How Accountability is Practiced in HKBP Church: An Empirical Evidence in Indonesia Denny Andriana; Joe Putra Pratama Pardede; R. Nelly Nur Apandi
The International Journal of Business Review (The Jobs Review) Vol 5, No 2 (2022): The International Journal of Business Review. December 2022
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v5i1.51103

Abstract

Prior studies report that accountability practice in a place of worship, i.e., church, is more to practicing sincerity and faith to God than to provide documents and transaction evidence. However, recent findings indicate that there is an increased fraud and embezzlement in churches. Using a stewardship theory, this study aims to explore the practice of accountability and transparency of a church’s financial activities from the perspective of its management and congregations. A HKBP church in Bandung, Indonesia, is chosen as the case study. A qualitative method is used in this study. The data obtained is through interviews, documentation, and observation. Key informants who participated in the interviews were the head of congregations, the treasurer and the treasury assembly staff. Also, three congregations were selected using purposive sampling to participate in responding to the questions. The findings show that the practice of accountability in the HKBP church is perceived good by its members. The involvement of congregations in decision making process in the church makes them satisfied with how the church is managed.
The Financial Performance of Islamic Rural Bank in Indonesia: A Bibliometric Analysis Wenda Wahyu Christiyanto; Ikin Solikin; Budi Supriatono Purnomo; Denny Andriana
Shirkah: Journal of Economics and Business Vol. 8 No. 1 (2023)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v8i1.456

Abstract

No bibliometric investigation has been carried out regarding the Financial Performance of the Islamic Rural Bank in Indonesia, even though Indonesia harbors the largest Muslim population, denoting an untapped market for Islamic financial institutions. This study aims to conduct extensive bibliometric literature on Financial Performance of the Islamic Rural Bank in Indonesia. The study utilized Publish or Perish (PoP) software to identify articles related to the topic from the Google Scholar database. Out of 982 articles found between 2015 and 2020, 68 articles were relevant and selected for analysis. These articles were further processed using Mendeley reference manager software and visualized using VOSviewer. The study outcomes provide a comprehensive view of the timeframe of publications, academic journals, citation rates, authorship, research subjects, and methodologies applied in examining financial performance. It provides a summary of the variables that impact the financial performance of Islamic rural banks in Indonesia and puts forth an all-encompassing framework for predicting the financial performance of these banks. This study serves as a valuable reference for future research on the Financial Performance of Islamic Rural Banks in Indonesia by providing an overview of potential topics, research methodology, variables involved, and a suggested financial performance model for Islamic rural banks in Indonesia.
Can Smart Governance Works in Traditional Indigenous Markets? Denny Andriana
Jurnal Manajemen Pelayanan Publik Vol 6, No 2 (2023): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v6i2.45791

Abstract

One of the underlying characteristics of a “smart governance” notion is responsive government. The public expects the government to be its receptive partner. However, prior research has indicated that a growing lack of public trust in government is a common phenomenon in most developing countries; thus, expecting a responsive government is difficult. This paper aims to determine whether smart governance works in traditional indigenous markets, known as pasar, in Indonesia. The study employs a qualitative case-study method. A semi-structured interview of pasar key informants gathered empirical evidence for the case study. The findings indicate that the bureaucratic culture, via the role of supervisory boards, in Pasar has restrained the managers’ responsiveness to public demands. Consequently, complaints that surface in Pasar cannot be solved immediately. In conclusion, it can be said that they cannot implement smart governance in Pasar.
Board Gender Diversity and Financial Stability: The Moderating Effect of Board Independence Godwin Ahiase; N Nugraha; Maya Sari; Denny Andriana; Percy Chris Kpodo; Philipina Ampomah
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.67166

Abstract

This study examines the effect of board independence on the relationship between board gender diversity and financial stability in emerging African countries. A causal research design is employed, using data from 190 listed firms in nine emerging African economies covering 2012 to 2022. The study utilizes the two-step dynamic generalized moment method for data analysis. The findings reveal a significant relationship between board independence, financial stability, and gender diversity. The study underscores the importance of having a gender-inclusive board composition to enhance the resilience of companies operating in Africa. It also emphasizes the significance of board independence and effective board operations in promoting financial stability. The theory and practical implications are provided for policymakers and firm managers to enhance the financial stability of firms in emerging African economies. The study examines the combined relationship between board independence and gender diversity, highlighting the benefits of fostering independent and inclusive governance structures. The study contributes to academic discourse and establishes a strategic plan to foster sustainable development and stability in the corporate sector of emerging economies.
The Role of Humanitarian Logistics, Supply Chain Traceability, On Quality Healthcare: A Systematic Literature Review and Future Research Agenda Akubia, Gilbert Korku; Gaffar, Vanessa; Sultan, Mokh Adib; Andriana, Denny
Journal of Business Management Education (JBME) Vol 9, No 2 (2024)
Publisher : Business Education Program of Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jbme.v9i2.72898

Abstract

This systematic literature review examines the role of humanitarian logistics and supply chain traceability in delivering quality healthcare, especially in disaster management. The literature search was completed on October 31st, 2023, using the PRISMA method. After combining results, 864 papers were selected, followed by 118 screening based on title and abstract to ensure alignment with review objectives and performance measurement scope. It highlights the importance of timely and efficient responses during crises, focusing on the integration of supply chain traceability systems, technological advancements, and stakeholder collaboration. The review identifies challenges and opportunities, offers insights into best practices, and addresses ethical considerations. The findings aim to inform policymakers and organizations, providing a comprehensive understanding of how the intersection of humanitarian logistics and supply chain traceability enhances healthcare services' resilience and effectiveness in disaster-prone regions. In response to global challenges, this systematic literature review investigates the relationship between humanitarian logistics, supply chain traceability, and quality healthcare. It highlights the significance of supply chain traceability in improving transparency, accountability, and service quality. The review also looks at technological enablers like blockchain, RFID, and IoT, emphasizing stakeholder collaboration for optimal disaster response.
A Systematics Review on the Impact of Emergency Supply Chain Management, Operational Efficiency, and Supply Chain Traceability on Public Health Akubia, Gilbert Korku; Gaffar, Vanessa; Andriana, Denny
Image : Jurnal Riset Manajemen Vol 12, No 1 (2024): Image : Jurnal Riset Manajemen
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/image.2024.013

Abstract

This systematic review aims to explore and analyze the intricate of Emergency Supply Chain Management (ESCM), Operational Efficiency (OE), and operational efficiency, and supply chain traceability (SCT) in ensuring public health during crises. The study systematically reviews and synthesizes relevant literature from Scopus, Web of Science, Emerald, and Elsevier, employing the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. A comprehensive search across databases yielded 3,755 articles, from which 57 articles were selected for detailed analysis based on inclusion and exclusion criteria. The selected articles were critically assessed for their contribution to understanding the impact of Emergency Supply Chain Management, operational efficiency, and supply chain traceability impact on public health outcomes. The systematic review reveals key insights into the multifaceted influence of ESCM, OE and traceability on public health. Findings encompass the adoption of advanced technologies, such as RFID and blockchain, to enhance traceability in medical supply chains. operational efficiency, providing information on how coordinated procedures and wise resource distribution support the prompt and efficient provision of medical resources in both emergency scenarios and regular business operations. Managerial initiatives and standardized policies emerge as pivotal factors in ensuring efficient public health logistics. Collaboration between non-governmental organizations (NGOs) and government agencies plays a crucial role in mitigating challenges and optimizing public health.
Financial Literacy Among Female Entrepreneurs in Ghana: Evidence from Traditional Markets Ahiase, Godwin; Sari, Maya; Nugraha, Nugraha; Andriana, Denny; Kpodo, Percy Chris; Ampomah, Philipina
Image : Jurnal Riset Manajemen Vol 12, No 1 (2024): Image : Jurnal Riset Manajemen
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/image.2024.003

Abstract

This study examines the financial behaviour and utilisation of e-finance among female entrepreneurs in traditional marketplaces in Ghana. The researchers collected data from 385 female entrepreneurs using a quantitative research method. The data was collected through a descriptive survey design and analysed using ordinary least squares regression models. The results show significant correlations between e-finance adoption, financial literacy, and financial behaviour. This highlights the importance of financial literacy in enabling women to participate in the market. The study also found that financial literacy had a greater impact on the financial behaviour of younger women, suggesting the need for targeted interventions that leverage technology. Additionally, the study found that the level of education had a significant impact on the adoption of electronic finance. This emphasises the importance of improving digital literacy to bridge the skills divide. Based on these findings, the study suggests the need for tailored financial education programmes and comprehensive initiatives to promote responsible financial practices and the adoption of modern financial technologies by female entrepreneurs in traditional markets.
The Influence of E-banking Technology Adoption on Sharia Banking Performance Moderated by Islamic Corporate Governance Nurlaela, Linda; Nasim, Arim; Andriana, Denny
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.60417

Abstract

The purpose of this study was to determine the role of Islamic Corporate Governance in this case the characteristics of top management and the characteristics of the Sharia Supervisory Board (DPS) in moderating the effect of e-banking technology adoption on Islamic banking performance. In this study, Islamic banking performance is proxied through financial performance as measured by Return on Assets (ROA) and Operational Performance as measured by Operating Expenses to Operating Income (BOPO). Therefore, the research objects in this study are top management characteristics, Sharia Supervisory Board characteristics, e-banking technology adoption, financial performance and operational performance of Islamic banking. Meanwhile, the research subjects are Islamic commercial banks in Indonesia during the period 2016 to 2020. This study uses a quantitative descriptive approach, so the data analysis technique used is descriptive analysis and moderation regression analysis with the help of SPSS Version 26 software. The results of this study indicate that the adoption of e-banking technology has a significant effect on the financial performance of Islamic banking as measured using ROA and has a significant effect on operational performance as measured using BOPO. In addition, ICG successfully moderates the effect of e-banking technology adoption on Islamic banking performance.
Pricing Strategy and Service Quality Improvement to Optimize Customer Satisfaction: a Systematic Literature Review Noorsyah, Muhammad Naufal; Widyaningsih, Aristanti; Andriana, Denny
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.935

Abstract

Customer satisfaction is a critical determinant of business sustainability and growth, influencing customer loyalty, company reputation, and competitive positioning. This study systematically reviews the interplay between pricing strategies and service quality as key drivers of customer satisfaction. Employing a Systematic Literature Review (SLR) method guided by the PRISMA framework, 25 relevant articles were analyzed to synthesize insights into this dynamic relationship. The findings reveal that effective pricing strategies, including value-based, competitive, and dynamic pricing, significantly impact customer satisfaction by aligning price with perceived value. Simultaneously, high service quality, measured through the SERVQUAL dimensions (reliability, responsiveness, assurance, empathy, and tangibles), enhances customer experiences and fosters loyalty. The study underscores the critical interdependence of these factors, demonstrating that businesses must balance competitive pricing with superior service delivery to optimize customer satisfaction. This research provides a framework for companies to strategically integrate pricing and service quality, addressing market-specific challenges and leveraging opportunities for long-term success. Future studies are encouraged to explore the role of technological advancements, such as AI-driven pricing models and personalized service innovations, in further enhancing customer satisfaction in dynamic and competitive markets.
LITERATUR REVIEW : IMPLEMENTATION OF TARGET COSTING IN MSMEs Nur Israq Fauziah; Aristanti Widyaningsih; Denny Andriana
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 3 (2024): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i3.382

Abstract

The process of determining the highest costs that can be incurred during the manufacture of a new product is known as target costing. Within the constraints of a given maximum cost, a profitable prototype is then designed. Target costing is a method that is suitable for use by Micro, Small and Medium Enterprises in Indonesia to increase profits. The research method uses a literature review using 32 relevant articles. Of the 32 articles, several articles stated that the company had implemented predetermined costing targets. One of the articles that has implemented target costing is Gunung Seulawah MSMEs in the food sector, which shows that the company can optimize profits well and achieve profits of more than 25% compared to other MSMEs. Many studies have helped implement target costing in several MSMEs from various different sectors, which it is hoped will help the community to implement it so that it can increase profits to help the progress of MSMEs.