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All Journal BERKALA FISIKA Journal Economic Business Innovation Advances in Accounting Innovation
Wahyu Adi Wibowo
Jurusan Fisika Universitas Diponegoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Physics Social Sciences

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Journal : Journal Economic Business Innovation

 1 
The Influence of Distinctive Capabilities and Adaptive Capabilities on Business Model Adaptation and MSME Performance adi wibowo, Wahyu; Anam, Khoirul
Journal Economic Business Innovation Vol. 1 No. 3 (2024): October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i3.182

Abstract

Purpose: This study examines the effect of distinctive capabilities and adaptive capabilities to business model adaptation and performance of Micro, Small and Medium Enterprises (MSMEs) in Indonesia.Method: The proposed hypotheses and the relationships between distinctive capabilities, adaptive capability, business model adaptation, and MSME performance were examined using Structural Equation Modeling (SEM) and regression analysis.Findings: The results show that both unique capabilities and adaptive capabilities play a crucial role in the adaptation of business models and the performance of MSMEs. The results prove that adaptive capability acts as a mediator between distinctive capabilities and business model adaptation, as well as between distinctive capabilities and MSME performance. Moreover, the relationship between distinctive capabilities on business model adaptation and MSME performance was moderated by adaptive capacity, indicating that firms with higher adaptive capacity are better placed to utilize their distinctive capabilities to achieve superior performance.Novelty: This paper adds to the dynamic capabilities literature by providing empirical insight into the relationships between distinctive capabilities, adaptive capability, business model adaptation and performance within MSMEs. This research sheds light on MSME success through a new lens of adaptive capacity as a mediator and moderator, providing an avenue for new ground in SME strategic management research particularly in emerging markets.Implications: The research indicates that MSMEs should strengthen their unique capabilities; also, the capabilities for market adaptability will be essential in this context for MSMEs to thrive and recover. Policymakers and practitioners must cultivate innovation, flexibility, and capability-building environments. Further exploration of the long-term impacts of these capabilities and extending the study to different geographical contexts or industries would provide a more in-depth understanding of their implications for business performance.
Corporate Risk Disclosure Dynamics in Light of Key Audit Matters Reporting Qurrota A'yun, Annisa; adi wibowo, Wahyu
Journal Economic Business Innovation Vol. 1 No. 4 (2025): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i4.183

Abstract

Purpose: This paper investigates the association between Key Audit Matters (KAM) disclosures and the level of corporate risk narratives provided in annual reports and the characteristics of the firm, governance structure, and audit quality associated with disclosure practices. Method: The study uses quantitative approach with multiple regression analysis to examine the effect of KAM reporting by its levels of risk disclosures. A content analysis of data extracted from reports was done to study Professional Judgement on the width and depth of risk disclosures based on publicly available corporate reports. Findings: We document a strong positive association between capital market-oriented disclosures and the strength of narrative risk reporting. While firm size, operational complexity, leverage, and profitability significantly increased risk transparency, external auditors' reputation also increased the quality of disclosures. Novelty: This study reveals a new function of KAMs where turning audit report transparency into an effectual mechanism in corporate governance. It builds upon the signaling and agency theory by showing how mandatory audit disclosures are reflective of voluntary narrative reporting behavior. Implications: These findings suggest that, in addition to calls for more transparency in the audit process, there needs to be a greater focus on risk management strategies complementary to these processes. Enhanced disclosure can help companies build trust with the relevant stakeholders and align with global reporting frameworks, while providing regulators and policymakers the important contextual information to help develop appropriate disclosure regulations, including audit requirements. The study aids current deliberations on enhancing the quality of financial reporting and enabling investment decision-making by competitors and others in the market.
Cloud ERP Dialectics and Accounting Conflicts: Trust Mechanisms in Cross Functional Collaboration Adi Wibowo, Wahyu; Adi cahyanto, Kurnia
Journal Economic Business Innovation Vol. 2 No. 1 (2025): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i1.221

Abstract

Purpose: We examine the impact of competing institutional logics imprinted in Cloud-ERP systems Economisation, Accessibility and Transparency on cross-functional collaboration (CFC) behaviour between accounting and IS (AI) professionals and the moderating role of trust-based collaboration mechanisms.Method: A quantitative method was used, with a structured questionnaire (n = 210) from ERP-experienced respondents in Indonesian firms. Multiple and moderated regression in SPSS were employed for the analysis of the data to test direct and interaction effectsFindings: Economisation Logic had a negative effect on Collaboration Effectiveness, while Accessibility and Transparency Logics had a strong positive effect. Dialectical tensions among these logics lowered the quality of collaboration when unregulated. Trust-Based Collaborative Mechanism (TBCM), positively moderated these relationships native scored positively but significantly higher, improving cooperation and reducing conflict.Novelty: This work is the first to provide an integrated model integrating dialectical institutional logics and trust-based mechanisms in the Cloud-ERP sector not much of such work done before particularly in the emerging economics.Implications: The results offer worldwide lessons for ERP system managers, implementing consultants, and policy makers in how to reconcile competing logics of departments and develop trust mechanisms for bolstering ERP project success and cross-functional alignment in enterprise digital transformation.
Co-Authors Catur Edi Widodo K. Sofjan Firdausi KHOIRUL ANAM Kurnia Adi Cahyanto Muchammad Azam, Muchammad Puspita Sari, Melinda Qurrota A'yun, Annisa