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Risk Management Disclosures: An Investigation Using Risk Management Committee as a Moderating Variable Yulianto, Agung; Yanti, Atik Nur Fajar; Solikhah, Badingatus; Ali, Shujahat
Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i1.25333

Abstract

Purpose: The objective of this study is to investigate the effect of firm size, board of commissioners, independent commissioners, and auditor reputation on risk management disclosure by using risk management committee as a moderating variable.Method: The population of this research was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The sample selection was carried out using the purposive sampling method and obtained 189 units of analysis. Hypothesis testing was carried out using descriptive statistical analysis methods and moderated regression analysis (MRA) with interaction testing.Findings: The results of this study indicated that firm size and board of commissioners have a significant positive effect on risk management disclosure, while independent commissioners and auditor reputation do not affect risk management disclosure. The risk management committee weakens the effect between the board of commissioners, the independent commissioner, and auditor reputation on risk management disclosures, while the risk management committee is unable to moderate the effect of firm size on risk management disclosures.Novelty: This is the first study that include a risk management committee as a moderating variable in the research model. The existence of RMC is expected to strengthen the company's risk mitigation including its disclosure.
Risk Management Nexus by Pakistan and China to Combat Novel Corona Virus in the Light of Actor-Network Theory Ghulam, Wajahat Ali; Ali, Shujahat; Ali, Waqas
Logistic and Operation Management Research (LOMR) Vol. 2 No. 1 (2023): Logistic and Operation Management Research (LOMR)
Publisher : Research Synergy Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/lomr.v2i1.1311

Abstract

This research paper presents the COVID-19 situation and early control measures the Government of Pakistan took. The first coronavirus case was confirmed in Pakistani on February 25, 2020. To avoid any disastrous situation, The Pakistani Government has done everything possible to reduce the number of coronavirus cases across its provinces as much as possible up until now. We have investigated Pakistan's thorough response compared to the neighboring country China. The researcher performed trend analysis based on the data from the official COVID-19 record website of the government of Pakistan and GitHub - JHU CSSE for China. The data indicates a decline in COVID-19 cases and a high recovery rate in Pakistan. No double-figure positive cases from the last few weeks are recorded as of March 16, 2023. We have compared the strategies of Pakistan to combat COVID-19 with China as it shut down its border from March 2020 to October 2023 to protect its social system. On the other hand, Pakistan didn't shut down the border completely during COVID-19. According to the findings, we can state that no large-scale death toll has been recorded in Pakistan. Pakistan maintains its survival during COVID-19 due to the efficient cooperation of the stakeholders in the light of the Actor-Network Theory. Despite the lack of effective antiviral treatment, Pakistan took proactive steps to combat coronavirus. Furthermore, the lockdowns and other preventative measures implemented by the provincial governments led to decreased COVID-19 cases in the nation. The fact that only 4% of Pakistan's population is over 60 indicates less risk of a COVID-19 outbreak leading to a large-scale death toll. Despite the lack of effective antiviral treatment, Pakistan took proactive steps to combat coronavirus.
THE ROLE OF MEDIATION ON WORK SATISFACTION TO WORK ENVIRONMENT, TRAINING, AND COMPETENCY ON EMPLOYEE PERFORMANCE Ingsih, Kusni; Riskawati, Nelis; Prayitno, Agus; Ali, Shujahat
Jurnal Aplikasi Manajemen Vol. 19 No. 3 (2021)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2021.019.03.02

Abstract

This study aimed to determine the effect of work environment, training, and competence on work satisfaction in improving employee performance. The object in this study is PT. Asaputex Jaya, located in Tegal City, engaged in woven sarong's trading business with the Korma Tree brand. The sample used in this study was determined by a simple random sampling method, obtaining 105 respondents. The data in this study were obtained through a questionnaire that was filled out independently. The analysis used in this study uses the analysis method of Structural Equation Modeling (SEM). This study proves and concludes that: work environment and work training have a significant positive effect on work satisfaction. However, competence does not affect work satisfaction. Besides, the work environment negatively affects employee performance, and work training does not affect employee performance. Also, competence and work satisfaction have a significant positive effect on employee performance. Further research must develop more varied models to provide different research findings, such as adding work stress variables, work motivation, work discipline, and others.
THE ROLE OF PERSONALITY ASPECTS AND EMPLOYEE COMMITMENTS AS AM EFFORT TO MAXIMIZE WORK PERFORMANCE Sembhodo, Abimanyu Tuwuh; Hermawati, Adya; Sodik, Sodik; Bahri, Syamsul; Syahruddin, Syahruddin; Ali, Shujahat
Jurnal Aplikasi Manajemen Vol. 20 No. 1 (2022)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2022.020.01.13

Abstract

This study presents a model that links work performance, leadership behavior, personality, and work commitment. The main objective is to investigate the direct and indirect effects of personality, work commitment, and leadership behavior on work performance. The data was obtained through a questionnaire from a sample of 125 employee respondents at PT Gradion Supermarket Malang Raya. The data were analyzed by multiple regression analysis. There were seven hypotheses proved in this study. The results reveal that leadership behavior can positively contribute to employee performance. In addition, work personality also positively contributes to employee performance, work commitment positively contributes to work performance, and the work environment contributes better to leadership behavior. The results of the mediation test show that work personality has contributed well to employee work performance with the leader's behavior being implemented optimally, and work commitment is highly conditioned on employee performance by applying maximum leadership behavior. Leadership behavior has been able to make a positive contribution to the work performance of PT Gradion Supermarket employees. Employee personality makes a positive contribution to PT Gradion Supermarket employee performance. Work commitment makes a positive contribution to PT Gradion Supermarket employee performance. Personality has a positive contribution to behavior leadership.
PERSONAL SELLING AND DIGITAL MARKETING AS CRUCIAL FACTORS IN MAXIMIZING CUSTOMER SATISFACTION THROUGH PERCEIVED VALUE IN THE USAGE OF M-BANKING APPLICATION Sembhodo, Abimanyu Tuwuh; Hermawati, Adya; Fatmawati, Endang; Junaedi, I Wayan Ruspendi; Ali, Shujahat
Jurnal Aplikasi Manajemen Vol. 20 No. 4 (2022)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2022.020.04.05

Abstract

The use of mobile banking applications supports the level of customer satisfaction of BPR Lembah Artha. The growth in the use of mobile banking shows customer satisfaction and the success of digital marketing. The research aims to find out that the relationship between personal selling and digital marketing can increase perceived value, personal selling relationships, digital marketing, and the perceived value of users of mbanking applications users. Perceived value can mediate personal selling on customer satisfaction, and perceived value can mediate digital marketing on satisfied customers. The quantitative approach is used as a research approach. Data were collected by questionnaire. The data collected were analyzed to determine the effect between variables, and the analysis technique was Partial Least Square (PLS). The research was conducted at BPR Lembah Artha. The research subjects are BPR Lembah Artha customers who use the Mobile Banking application. The object of research is a review of the effect of personal selling and digital marketing on customer satisfaction by mediating value perceptions. The sampling technique is purposive sampling. The results show that personal selling and digital marketing affect perceived value; personal selling, digital marketing, and perceived value affect satisfaction. Perceived value can mediate the effect of personal selling on customer satisfaction/users of the m-banking application. Perceived value can mediate the effect of digital marketing on customer satisfaction/users of the m-banking application. Better personal selling and digital marketing can improve customer perceptions of value. Good value perception is indicated by customer satisfaction and supports personal selling.
ROLE OF PERCEIVED VALUE ON CUSTOMER LOYALTY THROUGH OPTIMIZATION OF SERVICE QUALITY AND INNOVATION Husin, Husin; Hermawati, Adya; Purbaningsih, Yuli; Susriyanti, Susriyanti; Fettry, Sylvia; Ali, Shujahat
Jurnal Aplikasi Manajemen Vol. 21 No. 2 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.02.03

Abstract

Service providers must pay attention to customer satisfaction in their activities. They must focus on the quality of services provided and the need for innovation to increase customer value. It is important because service providers often pay little attention to the customer's perceived value in supporting service quality. The quantitative approach is used in this research. Data analysis is statistical and involves hypothesis tests. The survey is also conducted in which the data are obtained through a questionnaire. The object of research is service quality, innovation, perceived value, and customer loyalty. The research population is the customers of BPR Kedung Jaya Surabaya, with a sample of 100 respondents. The data collection instrument involves a questionnaire, documentation, and observation. The measurement scale is Likert Scale. The analysis technique in this research is a descriptive statistic and partial least square assisted by Smart PLS software. Results of the study show that: service quality has a significant effect on perceived value, innovation has a significant effect on perceived value, service quality has a significant effect on customer loyalty, innovation has a significant effect on customer loyalty, perceived value has a significant effect on customer loyalty, service quality significantly affects customer loyalty with the mediation of perceived value, and innovation significantly affects customer loyalty with the mediation of perceived value. This research implies that BPR Kedung Jaya Surabaya can use the results of this research as guidance to strengthen customer loyalty by examining all factors that influence research variables.
THE WORK SPIRIT OF MEDIATOR EMPLOYEES: THE INFLUENCE OF COMPENSATION AND WORK ENVIRONMENT ON THE PERFORMANCE OF EMPLOYEES AT NUSANTARA LOGISTICS HIGHER EDUCATION Hermawati, Adya; Rosita, Ratih; Fatmawati, Endang; Nasrul, Herni Widiyah; Wibowo, Teguh Setiawan; Ali, Shujahat
Jurnal Aplikasi Manajemen Vol. 21 No. 4 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.04.06

Abstract

The aim of this study is to examine the influence of compensation and work environment on employee performance through employee work spirit. The sampling technique used in this research is purposive sampling, with 46 respondents from the Head of Department (Kabag) along with the Head of Subdivision (Kasubbag) and their staff, based on the employees' minimum educational level of grade II. This research was conducted at Nusantara Logistics Higher Education located at Jl. Sari Asih No.54, Sarijadi, Sukasari District, Kudus City, Central Java. The analytical tool used is path analysis. The results of this study indicate that compensation and work environment contribute to the improvement of employee work spirit and performance, and work spirit contributes to the improvement of employee performance. Work spirit is able to mediate the influence of compensation and work environment on the improvement of employee performance. Based on the research findings, it is recommended for the leaders of Nusantara Logistics Higher Education to provide fair compensation to employees, and employees should maintain a comfortable and conducive work environment to stimulate work spirit and impact on performance improvement.
Innovation Capability of Learning Orientation Mediators on the Performance of Tourism Industry MSMEs Santoso, R Tri Priyono Budi; Fettry, Sylvia; Hermawati, Adya; Bahri, Syamsul; Fatmawati, Endang; Ali, Shujahat
Jurnal Aplikasi Manajemen Vol. 22 No. 1 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.01.08

Abstract

The aim of this research is to prove the influence of learning orientation on the innovation ability and performance of MSMEs. Innovation ability mediates the influence of learning orientation on the performance of tourism MSMEs in Greater Malang. A quantitative approach was used with 100 tourism MSME owners in Malang Raya, East Java, Indonesia. Using Structural Equation Modeling (SEM) analysis, it shows that learning orientation has an influence on innovation ability and MSME performance and innovation ability has an influence on MSME performance and innovation ability is able to mediate the relationship between learning orientation and the performance of tourism MSMEs in Malang Raya. Based on the research findings, suggestions are put forward that tourism MSME actors in Greater Malang must adapt to environmental changes so that future researchers can study the business environment and market orientation to improve the performance of tourism MSMEs in Greater Malang.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN INFRASTRUKTUR Abiyyatha, Muhammad Kafa; Machmuddah, Zaky; Ali, Shujahat
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 1 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v6i1.12019

Abstract

The aim of this study was to investigate the elements influencing firm values empirically. Infrastructure companies with listings on the IDX constitute the population. The sample used in this research includes companies listed on the Indonesian Stock Exchange. 166 observation data points were gathered over a four-year period, or the 2020–2023 timeframe. The SPSS version 26 software program is the use of multiple linear regression in an analytical process. The outcomes of the analysis of the study show that return on equity (ROE) or total asset turnover (TATO) has an impact on a company's worth. In the meanwhile, the value of the business is unaffected by the current ratio (CR) and debt-to-equity ratio (DER). When making investment selections, investors should consider DER, CR, ROE, and TATO, according to the research's implications.
Perceived barriers to the Islamic concept of sustainability Ali, Shujahat; Reardon, Jack
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 2, No 1 (2023): January
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.2.1.36-44

Abstract

The Holy Quran and the Hadith give the principles of sustainable development, which have existed for centuries; it is not a new concept in Islamic society. But recently many social evils are arising, just because, we are neglecting these rules and principles in our daily life cycle at the level of civic society and government in the Islamic world. In the Islamic view, Allah created every supported thing in the award of human beings but give the rule of consumption without unnecessary distribution. In this research paper, data was collected through a structured interview method from 16 students. This data analysis with the tool of text analysis getting get could an image and explains in detail this collected data. And conclude some important barriers which create the hurdle in the way of establishing the concept of Islamic sustainable development.