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All Journal Journal of Social Science Jurnal Manajemen dan Pemasaran Jasa Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Journal of Social Science
Yvonne Augustine Sudibyo
Fakultas Ekonomi Dan Bisnis, Universitas Trisakti, Indonesia
Religion Aerospace Engineering Humanities Chemistry Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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Knowledge Management and The Role of Management Accountants on The Company's Sustainable Reputation Christina Dwi Astuti; Etty Murwaningsari; Yvonne Augustine Sudibyo
Journal of Social Science Vol. 3 No. 3 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v3i3.351

Abstract

This research aims to analyze the influence of knowledge management and the role of management accountants on the company’s sustainable reputatiob. The knowledge management variable is measured by 13 statement items divided into 3 dimensions (sharing, storing, learning), the role of management accountants with 11 statements divided into 2 dimensions (strategic, conventional), and the reputation of a sustainable company as many as 24 statement items divided into 3 dimensions (product & innovation, governance & workplace, leadership & performance). This research uses quantitative methods with the analysis unit is the manager at the lowest to highest level in Indonesia, especially in Indonesia. The sampling technique used is purposive sampling. The data was collected by distributing questionnaires, of which only 245 questionnaires could be processed. Data is processed using SEM analysis using AMOS version 22. The results showed that variable knowledge management has a positive influence on the company's reputation variables while the management accountant role variable has no influence on the company's reputation.
PERSEPSI KONSUMEN TERHADAP KEGIATAN CSR DALAM INDUSTRI HOTEL DI PROVINSI BALI Hermanto Yaputra; Yvonne Augustine Sudibyo
Jurnal Manajemen dan Pemasaran Jasa Vol. 12 No. 1 (2019): Maret
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3184.824 KB) | DOI: 10.25105/jmpj.v12i1.3645

Abstract

This paper investigates the influence of economic, social, and environmental factors on Corporate Social Responsibility (CSR). This research is a quantitative research using 200 respondents. The Structural Equation Model method is used to analyze data by using hypothesis testing. The finding of this research is that the three main indicators; economic, social and environmental significantly influence CSR. The theoretical implication of this research is that CSR is influenced by consumer perception. Whereas the managerial implication is that the companies managers may adopt the result of this research, especially to increase the quality of the CSR program.
Eco-Friendly Business and Corporate Governance on Financial Performance Through Earnings Management Christina Dwi Astuti; Etty Murwaningsari; Yvonne Augustine Sudibyo
Journal Research of Social Science, Economics, and Management Vol. 1 No. 10 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1525.004 KB) | DOI: 10.59141/jrssem.v1i10.180

Abstract

This research aims to find the impact of Eco-friendly Business System Good and Corporate Governance Mechanisms on Financial Performance with Earning Management as a mediating variable. The samples are obtained from manufacturing companies listed on the Indonesian Stock Exchange from 2017-to 2019. The dependent variable in this research is Financial Performance, the independent variables are Eco-friendly Business systems and Good Corporate Governance, and the mediating variable is Earnings Management. Corporate Governance proxied by Independent Board of Commissioner, Institutional Ownership, and Audit Quality. This study is using a purposive sampling method. Data analysis using a regression model with SPSS tools. This research is expected to be able to provide information about factors that affect Financial Performance so it can be used as a consideration by investors and companies in making any decision. This research shows that an Eco-friendly Business System and Independent Board of Commissioner have a positive impact on Financial Performance, Audit quality hurts Earnings Management, and Earnings Management only mediates audit quality and financial performance. Institutional ownership has no direct and indirect effect on financial performance.
Analysis of the Influence of Dynamic Capabilities on Company Performance Mediated By Competitive Advantage Yohanes Yohanes; Farah Margaretha; Yvonne Augustine Sudibyo
Eduvest - Journal of Universal Studies Vol. 1 No. 10 (2021): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1586.998 KB) | DOI: 10.59188/eduvest.v1i10.232

Abstract

This research has a purpose to find out how the influence of Dynamic Capabilities, either directly or indirectly on Company Performance through Competitive advantage as a mediating variable. Design / methodology / approach – data collection in the form of distributing questionnaires to collect a sample of 309 manufacturing companies in Indonesia. In any case, to analyze the data, the analytical method used is the Structural Equation Model (SEM) to assign the phenomenon and the tool used is AMOS 22. The result of this research is that Dynamic Capabilities, affect the upgrade in Competitive Advantage significantly and positively. Dynamic Capabilities, affect the positive and significant upgrade in Company Performance. Competitive Advantage affects the Company's performance improvement positively and significantly. The mediating influence of Competitive advantage upgrades the influence of Dynamic Capabilities, on improving Company Performance. Practical implications – this research has shown that Dynamic Capabilities have affected Company Performance through the practice of Competitive Advantage. In any case, This research describes that the company's performance is influenced by different competitive priorities as well as internal capabilities and external capabilities. Originality / value - This research analyzes sustainable innovation predicated on dynamic capabilities in manufacturing companies in Indonesia, by collecting managers' perceptions of modification in the external environment that affect the adaptation and alignment of the company's maneuver, which has an impact on the applied business model.
Knowledge Management and The Role of Management Accountants on The Company's Sustainable Reputation Christina Dwi Astuti; Etty Murwaningsari; Yvonne Augustine Sudibyo
Journal of Social Science Vol. 3 No. 3 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.016 KB) | DOI: 10.46799/jss.v3i3.351

Abstract

This research aims to analyze the influence of knowledge management and the role of management accountants on the company’s sustainable reputatiob. The knowledge management variable is measured by 13 statement items divided into 3 dimensions (sharing, storing, learning), the role of management accountants with 11 statements divided into 2 dimensions (strategic, conventional), and the reputation of a sustainable company as many as 24 statement items divided into 3 dimensions (product & innovation, governance & workplace, leadership & performance). This research uses quantitative methods with the analysis unit is the manager at the lowest to highest level in Indonesia, especially in Indonesia. The sampling technique used is purposive sampling. The data was collected by distributing questionnaires, of which only 245 questionnaires could be processed. Data is processed using SEM analysis using AMOS version 22. The results showed that variable knowledge management has a positive influence on the company's reputation variables while the management accountant role variable has no influence on the company's reputation.
Co-Authors Christina Dwi Astuti Christina Dwi Astuti Etty Murwaningsari Etty Murwaningsari Farah Margaretha Hermanto Yaputra Yohanes Yohanes