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All Journal Golden Ratio of Marketing and Applied Psychology of Business Indonesia Auditing Research Journal
Bongso, Gromyko
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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Revisiting the Past to Innovate the Future: The Mediating Impact of Absorptive Capacity on Organizational Forgetting and Innovation Performance in SME Bongso, Gromyko; Dumonda Silitonga, Vera
Golden Ratio of Marketing and Applied Psychology of Business Vol. 5 No. 2 (2025): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmapb.v5i2.979

Abstract

Organizational forgetting is one of the keys to success in improving innovation performance in a business for Small and Medium Enterprises (SMEs). This study examines the direct and indirect effects of organizational forgetting on innovation performance through absorptive capacity. This study was conducted on 135 SME owners in Jakarta and Tangerang. PLS-SEM was used as the analysis method of this study. The results show that organizational forgetting plays an important role directly and indirectly in innovation performance through absorptive capacity. Absorption capacity has a significant direct effect on innovation performance. The ability of SMEs to receive information and knowledge can improve their business ability to innovate. The findings of this study indicate the importance of organizational forgetting or not learning in SMEs.
Determinants of fraud prevention in SMEs: The role of ethical leadership, whistleblowing system, and owner integrity Bongso, Gromyko; Silitonga, Vera Dumonda; Salim, Nicholas
Indonesia Auditing Research Journal Vol. 14 No. 4 (2025): December: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v14i4.598

Abstract

Fraud remained a major threat to the sustainability of small and medium enterprises (SMEs), particularly due to informal control structures and limited supervision resources. This study examined the effects of ethical leadership, whistleblowing system effectiveness, and owner integrity on fraud prevention in Indonesian SMEs. A quantitative cross-sectional design was employed, and data were collected from 147 SME respondents using a structured questionnaire. The proposed model was tested using multiple linear regression in SPSS. The results showed that ethical leadership, whistleblowing system, and owner integrity had positive and statistically significant effects on fraud prevention. Among the predictors, owner integrity demonstrated the strongest influence, indicating that integrity at the top played a central role in strengthening anti-fraud practices in SMEs. The findings suggest that SMEs can enhance fraud prevention by reinforcing ethical leadership behavior, institutionalizing safe reporting mechanisms, and maintaining high integrity standards in owner decision-making. This study provided practical implications for SME governance and anti-fraud strategy development in emerging market contexts.
Co-Authors Dumonda Silitonga, Vera Salim, Nicholas Silitonga, Vera Dumonda