Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan Proceeding of the International Conference on Family Business and Entrepreneurship (ICFBF)
Marko Sebira Hermawan
Bina Nusantara University
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Lockdown policy and its impact on employee termination and restaurant sustainability in Indonesia and European countries Nurianna Thoha; Burhanudin Burhanudin; Marko Sebira Hermawan; Levi Fernanda Aditya
Proceeding of the International Conference on Family Business and Entrepreneurship 2022: Proceeding of the 5th International Conference on Family Business and Entrepreneurship
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (734.942 KB) | DOI: 10.33021/icfbe.v2i1.3563

Abstract

This research investigates employee termination decisions and the impact on restaurants’ sustainability during the COVID-19 pandemic. Restaurants in Indonesia, Germany, and the Netherlands have been affected by the lockdown policy that led to job cuts and termination of restaurants’ employees in those three counties. Therefore, the restaurant owners must cope with the lockdown situation in their country and find the best strategy to survive. This research is qualitative research that was conducted by using in depth semi-structured interviews to collect data from twelve interviewees who are working in three restaurants in Indonesia, and one restaurant each in Germany and the Netherlands. Due to the distance and the pandemic, most of the interviews were conducted online. All restaurants in this research are included in the casual restaurant category. This research found several factors of the termination process of the restaurant employees were included in the employee performance and employee enforcement factors. This research also discovered a relationship between the dismissal process and the sustainability of the restaurants during the COVID-19 pandemic that varied greatly among the three countries: Indonesia, Germany, and the Netherlands. The factors that influenced the restaurants’ sustainability included restaurant profit, government regulations, and the ways the restaurants’ owners or management navigated the pandemic effects. The results of this study will be useful to provide insight for businesses in the field of food and beverages, especially for restaurants during the COVID-19 pandemic.
Outside-In and Inside-Out Perspectives: An Analysis of ESG’s Social Dimension in Indonesian Air Navigation Company Erlyansa Cahyandari; Marko Sebira Hermawan
Jurnal Akuntansi dan Keuangan Vol. 27 No. 2 (2025): NOVEMBER 2025
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.27.2.153-164

Abstract

The increasing quality issues of sustainability reports in general include several important aspects that can affect the credibility and usefulness of the report. In this context, the materiality of information enhances the relevance and transparency of the company's disclosures. This study examines the implementation of social materiality perspectives at the Indonesian Air Navigation Company within the Environmental, Social, and Governance (ESG) principles framework by integrating the outside-in and inside-out perspectives. Utilizing a materiality perspective, this research supports organizations in preparing disclosures of essential information within sustainability reports. The research uses a qualitative method, utilizing document review and semi-structured interviews with key stakeholders to explore ways to disclose outside-in and inside-out perspectives with sustainability reporting. The findings show that integrating social components into a company's ESG framework highlights its approach to materiality. The company measures its operational activities against various external requirements, embodying an outside-in perspective that reflects how external factors affect its operations. The company's materiality is in line with the outside-in perspective that takes into account investor considerations and financial risks; this also shows the use of the POJK 51 / POJK.03 / 2017 framework to adjust to the company's needs. Meanwhile, the company continues to allocate resources for social initiatives that improve stakeholder welfare, which represents an inside-out materiality perspective where internal capabilities are utilized to overcome operational pressures.
Co-Authors Burhanudin Burhanudin Erlyansa Cahyandari Levi Fernanda Aditya Nurianna Thoha