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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Journal of Economics, Business, & Accountancy Ventura Jurnal Kajian Akuntansi Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Aktual Empowerment : Jurnal Pengabdian Masyarakat Jurnal Ekonomi Pembangunan FIRM: Journal of Management Studies International Journal of Business Studies Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Sustainable Community Development (JSCD) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Pembangunan International Research Journal of Business Studies

Albert Hasudungan

Universitas Prasetiya Mulya

Author-ID : 278489

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Authentic Leadership and Whistleblowing: The Mediating Roles of Trust and Moral Courage Andrey Hasiholan Pulungan; Kadek Jenitha Ayunda Tirtaning Sari; Sri Maharsi; Albert Hasudungan
Jurnal Kajian Akuntansi Vol 5, No 2 (2021): DESEMBER 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i2.5424

AbstractStudies have shown that internal whistleblowing is an effective way to reduce unethical behavior and fraud risk in organizations. This study aims to empirically examine the mediating effects of affective trust and moral courage on the relationship between authentic leadership and employees internal whistleblowing intention. A convenience sampling method was utilized because the respondents were specific and there was no available public information about them. The survey was sent online to respondents who worked in a private company in Indonesia that applied a whistleblowing policy. One hundred sixty-three responses were analyzed by using SMART PLS 3. The findings suggest that both affective trust and moral courage improve the effects of authentic leadership on their employees intention to report fraud through internal channels. A leader with authentic attributes promotes employees' trust in their leader and improves their moral courage so they are more willing to report fraud to internal parties, including their leaders. Hence, this research demonstrates the significance of a good control environment in companies.Keywords: Affective trust; Authentic leadership; Internal whistleblowing intentions; Moral courage.Abstrak Studi telah menunjukkan bahwa pelaporan pelanggaran secara internal merupakan cara yang efektif untuk mengurangi perilaku tidak etis dan risiko kecurangan di dalam organasisasi. Penelitian ini bertujuan untuk menguji secara empiris pengaruh mediasi kepercayaan afektif dan keberanian moral terhadap hubungan antara kepemimpinan otentik dengan intensi pegawai melakukan pelaporan pelanggaran secara internal. Metode sampel convenience digunakan oleh karena responden yang spesifik dan ketiadaan informasi publik mengenai mereka. Survei dikirimkan secara online kepada responden yang bekerja di sebuah perusahaan swasta di Indonesia yang telah menerapkan kebijakan pelaporan pelanggaran. Seratus enam puluh tiga respon dianalisa dengan menggunakan SMART PLS 3. Hasil penelitian menunjukkan bahwa baik kepercayaan afektif maupun keberanian moral meningkatkan pengaruh kepemimpinan otentik terhadap untensi pegawai melaporkan kecurangan melalui jalur internal. Seorang pemimpin yang memiliki atribut otentik meningkatkan kepercayaan pegawai kepada pimpinan dan keberanian moral pegawai sehingga pegawai lebih mau melaporkan kecurangan kepada pihak-pihak internal, termasuk pimpinan mereka. Oleh sebab itu, penelitian menunjukkan pentingnya lingkungan pengendalian yang baik di dalam perusahaan.Katakunci: Intensi pelaporan pelanggaran secara internal; keberanian moral; kepercayaan afektif; kepemimpinan otentik.

Pemberdayaan Aspek Pemasaran, Pembukuan, dan Operasional pada Usaha Kremes Ubi Ibu Atim di Desa Sukatani Melalui Pendekatan Business Model Canvas Desmonda Theodora; Stephanie Djohan; Augustinus Abdurrahman; Leonard Rozali; Pandu Dwi Putranto; Albert Hasudungan
Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2021): Februari 2021
Publisher : LPPM Universitas Bina Sarana Informatika

Tujuan pengabdian masyarakat ini adalah mengidentifikasi permasalahan dan solusi bisnis dalam bidang pemasaran, pembukuan, dan operasional dari mitra UMKM yang di dampingi di Desa Sukatani Cianjur Jawa Barat (Kremes Ubi Ibu Atim). UMKM memberikan kontribusi signifikan bagi perekonomian Indonesia, utamanya wirausaha lokal. Namun demikian, salah satu tantangan UMKM di Indonesia adalah kurangnya kapabilitas dalam mengelola bisnisnya secara profesional.. Di Cianjur sendiri ditemukan hambatan pengelolaan bisnis dari sisi pemasaran, pembukuan, dan operasional dari usaha kremes ubi Ibu Atim. Mengidentifikasi masalah dan solusi secara lebih rinci dari ketiga aspek tersebut sangat krusial bagi model bisnis UMKM yang didampingi agar dapat lebih bersaing dan fokus memenuhi ekspektasi pasar lokal. Dalam mengevaluasi dampak model bisnis, pengabdian masyarakat ini menggunakan pendekatan bisnis kanvas model. Adapun kontribusi dari pengabdian masyarakat selama 6 bulan (Januari -Juni 2020) adalah perbaikan administrasi pencatatan pembukuan tertulis yang periodik, lebih variatifnya strategi pemasaran, dan terbangunnya standar prosedur operasional untuk membuat kegiatan operasional yang terarah, efektif, dan efisien dari mitra bisnis yang didampingi tersebut.

Apakah insentif keuangan dan persepsi keseriusan berpengaruh terhadap keputusan aparatur sipil negara melakukan whistleblowing? Andrey Hasiholan Pulungan; Indri Afriani; Albert Hasudungan
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 1, FEBRUARI 2020
Publisher : Universitas Negeri Malang

Abstract: This study aims to examine the inﬂuence of perception of seriousness and financial incentives on public officers’ decisions to conduct whistleblowing to external parties. Two independent variables in this study, perception of seriousness and financial incentives, are based on extrinsic-intrinsic motivation theory. This research used the experimental between-subject method so there were two types of questionnaire distributed to public officers in three different public institutions, selected by using the convenience sampling method. The ancova test results show that public officers’ decisions to report violations is inﬂuenced by the seriousness of the violation. Meanwhile, the impact of financial incentives on whistleblowing intentions is insignificant. The interaction between perceptions of seriousness and financial incentives also indicates that regardless of the existence of monetary rewards, the more serious a violation is, the greater the intention of public officers to report violations. This study contributes to academic literature and policymakers. It extends fraud detection literature and provides evidence to policymakers about the impact of perception of seriousness and financial incentives on public officers’ intention to report fraud. Abstrak: Penelitian ini bertujuan untuk menguji pengaruh persepsi keseriusan dan insentif keuangan terhadap keputusan aparatur sipil negara (ASN) melakukan whistleblowing kepada pihak eksternal. Kedua variabel independent yang diuji di dalam penelitian ini, yaitu persepsi keseriusan dan insentif keuangan, didasarkan pada teori motivasi ekstrinsik-intrinsik. Penelitian ini menggunakan metode experimental between-subject sehingga ada dua jenis kuesioner disebarkan ke ASN di tiga institusi yang berbeda. Responden hanya diperbolehkan mengisi salah satu kuesioner. Pemilihan responden dilakukan dengan menggunakan metode convenience sampling. Hasil uji ancova memperlihatkan bahwa keputusan aparatur sipil negara dalam melaporkan pelanggaran dipengaruhi oleh seberapa serius pelanggaran tersebut (persepsi keseriusan). Dampak insentif keuangan terhadap intensi whistleblowing tidak signifkan. Interaksi antara persepsi keseriuan dan insentif keuangan mengindikasikan bahwa terlepas dari keberadaan imbalan moneter, semakin serius suatu pelanggaran, semakin besar pula intensi ASN melaporkan pelanggaran. Studi ini berkontribusi pada literatur akademis dan pembuat kebijakan. Penelitian ini memperdalam literatur mengenai pendeteksian kecurangan dan memberikan bukti kepada pembuat kebijakan mengenai dampak persepsi keseriusan dan insentif keuangan terhadap intensi aparatur sipil negara untuk melaporkan kecurangan.

THE RELEVANCY INTER-MARKET THEORY TO EXPLAIN GLOBAL FINANCIAL CRISIS Iman Heru Wijayanto; Albert Hasudungan
FIRM Journal of Management Studies Vol 1, No 1 (2016): FIRM JOURNAL OF MANAGEMENT STUDIES
Publisher : President University

This research will examine the relevancy of the inter-market theory to describe the relationship among financial market variables in the inflationary stage, where the global crisis happens. From the empirical finding, the relationship between stock and commodities prices is relevant with the inter-market theory. Furthermore, inter-market theory is similar with the empirical relationship between exchange rates and commodities. However, empirical relationship between commodities and bonds prices is not relevant with the relationship in the inter-market theory. This irrelevant relationship respectively occurs in the relationship between bonds and stocks prices. A quantitative method by using secondary data is used to explain correlation among these markets. Therefore, inter-market theory needs to be complement with other theories to explain such irrelevant relationship between financial market variables.

Relationship between Customer Loyalty, Customer Satisfaction, Customer Trust, and Service Quality in E-Commerce Setting: Case Study of Lazada in Indonesia Yulita Fairina Susanti; Albert Hasudungan; Arif Wiratama Prasetyo
International Journal of Business Studies Vol 2 No 2 (2018): International Journal of Business Studies (IJBS)
Publisher : Sekolah Tinggi Manajemen IPMI

The main objective of this study is to examine the relationship of each dimension of Service Quality to Customer Satisfaction and Customer Trust, Customer Satisfaction to Customer Trust and Customer Loyalty, and Customer Trust to Customer Loyalty. The sampling is selected on the basis of random sampling from Jakarta Millennial generation, below 31 years old, that use online transaction. The questionnaire was distributed in 2017 to that Jakarta Millennial respondents on the basis of random sampling selection. This study uses Covariance-Based Structural Equation Modelling, and the variable is adopted by the previous study to see that relationship. The research finds that Website Design, Responsiveness, and Assurance has signiicant effect to Customer Satisfaction, Customization and Assurance has significant effect to Customer Trust, Customer Satisfaction has significant effect to Customer Trust and Customer Loyalty, and Customer Trust has significant effect to Customer Loyalty. This study recommends equal proportion of business efforts between the service delivery and customize technology to retain their customer loyalty, since the results underscore the importance of both technical and service delivery aspects.

Analysing the Influence of Industrial Value - Added of Small and Micro-sized Firms on Regional FDI in Indonesia Celine Canes; Vanessa Aurelia; Juan Phillip Yoel Tanesia; Albert Hasudungan; Erica Lukas
International Journal of Business Studies Vol 5 No 3 (2021): International Journal of Business Studies (IJBS)
Publisher : Sekolah Tinggi Manajemen IPMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32924/ijbs.v5i3.194

The role of Foreign Direct Investment (FDI) has only grown in tandem with globalization, as it plays a dual function by improving capital accumulation whilst simultaneously growing total factor yield, which puts it at an advantage over foreign aids and foreign portfolio investments. Using panel data from 34 Indonesian provinces over the 2015 - 2019 period, this research examined the determinants of provincial FDI and its impact on regional economic development in Indonesia. The random effect method with robust standard error was used to regress the model, and the variables found to be positively significant were the ratio of industrial value added for micro sized firms to regional GDP, as well as the growth rate of industrial value added for small sized firms. Our analysis revealed that micro-sized firms tend to have much higher industrial value added compared to small-sized firms, and that these firms tend to cluster in Western Indonesia. The role of the government should be to foster the growth and competitiveness of small and micro-sized firms, especially for regions where the industrial value added is still low. Further study is suggested on the determinants of industrial value added at the provincial level, as well as more comprehensive research on FDI determinants with a larger dataset.

Exponential Growth Pattern of Consumer Well-Being and Attractiveness of Tourism Digital Destination Albert Hasudungan; Eka Ardianto; Redha Widarsyah
Journal of Economics, Business, & Accountancy Ventura Vol 24, No 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2514

This research aims to explore the connective patterns of 7 dimensions of tourism consumer well-being (environmental altruism, spiritual attunement, inspirational mindfulness, bio-psychological aspect, entrepreneurship, social connectedness, and cultural identity) to induce more tourism growth attractiveness in visiting the digital destination of the My Trip My Adventure (MTMA) Labuan Bajo YouTube platform. The study stems from a postmodern approach where the virtual world and reality are eroded in digital technology development. This study enriches that postmodern perspective by elaborating on 7 dimensions of tourism consumer welfare and the 4 V’s of digital technology innovation (volume, variety, velocity, and veracity). This study collected comments, replies, and ‘like’ expressions on YouTube from October 2016 to October 2019 from the My Trip My Adventure (MTMA) Labuan Bajo YouTube platform. The researchers then analyzed through thematic analysis and social network analysis. This research confirms the polynomial growth pattern from the 7 dimensions of tourism consumer well-being. In general, the pattern goes up from environmental well-being to inspirational mindfulness. Then, it descends to biophysical well-being. It is because to have exponential growth; tourism needs to be absent temporarily. Suddenly after that, the growth goes up in terms of social and cultural well-being. The findings can benefit tourism practitioners in orchestrating their 7 dimensions of tourism consumer well-being as destination orchestrators.

The Roles and Capabilities of Formal, Non-Formal, and Informal Institutions in Shaping Education Access in Cigugur Sub-district, West Java, Indonesia Michelle Lim; Lucky Permana; Vinsensius Billy Hongo; Kanaya Kiandra; Kathryn Nabasa; Albert Hasudungan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i1.1653

The objective of this research paper is to explore the capacities of formal, non-formal, and informal educational institutions, as parts of social institutions. The roles of these institutions will be assessed within the urban, middle, and rural areas of Cigugur sub-district in Kuningan. This research uses qualitative methods, comprising interview and 1-month participant observation in the field. From this research, it was found that the education access in the urban areas of Cigugur boasts an abundance of formal education, in which the skills that were shaped are literacy and communication skills. On the other hand, the middle - areas, which lack formal education, rely on non-formal institutions (such as the local churches and local Islamic organizations (pesantren) to shape ethical and entrepreneurship education through a series of communal meetings. In fact, due to the rare availability of formal education in the rural areas, knowledge spillover from older to younger generations is delivered through informal conversations to shape basic entrepreneurial skills in their informal businesses. The academic contribution of this article is to illuminate the different roles and capabilities of social institutions to deliver different access to education in their various geographical contexts.

Empowering Business Process Improvement of Kue Basah Ny. Anong in Cianjur, West Java Cynthia Yuni Luis; Winston Purnama; Hans Nicholas; Vincent Jonathan; Arvin Victor Maruli; Abbytha Zweima A.R. Wartono; Albert Hasudungan
Journal of Sustainable Community Development (JSCD) Vol 2 No 2 (2020): Journal Of Sustainable Community Development (JSCD)
Publisher : Sekolah Tinggi Manajemen IPMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32924/jscd.v2i2.17

SMEs in Indonesia have given a significant monetary contribution to the Indonesian economy. In our Community Development case study in Cianjur, some of the community members showed enthusiasm in SME business. In this study, the case was observed through Kue Basah Ny. Anong, which was the business’ brand name. In Indonesia itself, the obstacles of SME businesses were inefficient and ineffective business processes to enhance their business growth. These drawbacks were also found in Kue Basah Ny. Anong. These Community Development activities were held to improve their business process on operational, financial, marketing, and human resource aspects. Firstly, in the operational aspect, the activities were to improve food hygiene and standardization. Secondly, in the financial aspect, this Community Development project provided training and facilitation to make daily financial bookkeeping to monitor their business progress. In the marketing aspect, the assistance was to find other alternative marketing strategies to expand marketing through social media and WhatsApp. This tool was considered effective as the consumers in Cianjur possessed mobile phones. In the human resource aspect, training was provided to Mrs. Anong’s family members to promote their business and products to potential business partners and consumers. From the Community Development intervention, the impact was a better business model canvas and approach toward their customers and partners within six months of this Community Development project (one semester). The period of this Community Development project was from January to June 2020.

Regional Convergence between Western and Eastern Indonesia Vanessa Aurelia; Lucky Permana; Albert Hasudungan; Alvin Desfiandi
Jurnal Ekonomi Pembangunan Vol 19, No 2 (2021): Jurnal Ekonomi Pembangunan
Publisher : Department of Development Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jep.v19i2.15366

This article aims to investigate the existence and determinants of regional convergence of western and eastern Indonesia. Regional convergence itself is a condition where eventually, all regions will grow into one similar level of income. Previous studies seem to verify the existence of regional convergence. Based on previous regional economic scholarship. the regional convergence is signified with the significant relationship of past lag real GDP per capita with current GDP per capita. However, the increasing gap between western and eastern Indonesia in terms of GDP per capita brings into the critical issue of the possible attainment of the existence of regional convergence in Indonesia. In this paper, the fixed effect panel data regression method was utilized to determine the current state of Indonesia’s regional convergence process and to figure out the relationship of education, mining, and financial development to regional economic growth. From the study, regional convergence is found to be insignificant from 2010 to 2019. This study also managed to determine that financial development, mining contribution, the elementary, and high school enrollment rate is positively correlated with economic growth.

Co-Authors ., Wiradharma Abbytha Zweima A.R. Wartono Adhitama, Purwaka Adiarta, Hans William Alvin Desfiandi Andersen, Jonathan Andrey Hasiholan Pulungan Arif Wiratama Prasetyo Arvin Victor Maruli Augustinus Abdurrahman Basid Hasibuan Billy Tandean Celine Canes Cynthia Yuni Luis Desmonda Theodora Dewa Gede Sidan Raeskyesa Edrick Aurelius Eka Ardianto Erica Novianti Lukas Fahmi, Tsabita Alia Fati Ramadhanti Hans Nicholas Hans William Adiarta Hasibuan, Basid I Kadek Dian Sutrisna Artha Iman Heru Wijayanto Indri Afriani Juan Phillip Yoel Tanesia Kadek Jenitha Ayunda Tirtaning Sari Kanaya Kiandra Kathryn Nabasa Leonard Rozali Lie, Michael Limantara, Stefanie Putri Lucky Permana Lucky Permana Michelle Lim Nathania, Vanessa Pandu Dwi Putranto Purwaka Adhitama Redha Widarsyah Sari, Kadek Jenitha Ayunda Tirtaning Sri Maharsi Sri Maharsi Stephanie Djohan Stevania Serena Tanuwijaya Stewart Yapto Sukarno, Handoko Susanto, Callista Tanuwijaya, Stevania Serena Teddy Trilaksono Thian, Sheilanie Tjie, David Tjong, Christopher Kurnia Tsabita Alia Fahmi Vanessa Aurelia Vanessa Aurelia Veithzal Rivai Zainal Viknesuari, Salvarina Vincent Jonathan Vinsensius Billy Hongo Winston Purnama Yahya, Wilona Ariella Yapto, Stewart Yulita Fairina Susanti

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