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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

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.

Building Compliant Entrepreneurs: A Field Experiment on Tax Training and Business Outcomes Rahmat Saputra, Widi; Qurrota A'yun, Annisa
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.v1i4.184

Purpose: The purpose of this study is to find out the influence of tax training program on tax compliance, tax filing timeliness, tax reporting accuracy, and business performance of beginner entrepreneurs in Indonesia.Methods: A field experiment was implemented with new entrepreneurs randomized into tax training and no tax training groups. Data was gathered from surveys and business performance metrics, and statistical analysis was used to test the hypotheses.Results: Entrepreneurs receiving tax training had a significant increase in their tax compliance; they filed in a timely manner, reported taxes with greater accuracy and completeness, and had better business performance than entrepreneurs not receiving training.Novelty: This study adds to the understanding of the impact of tax education on entrepreneurial behavior in the context of tax compliance, which is vital for emerging economies such as Indonesia.Implications: These findings have a significant implication not just for tax policy but also for entrepreneurship, as they demonstrate that tax training can enable novice entrepreneurs to efficiently manage their tax obligations and, by extension, succeed in their businesses. To begin with, we call on policymakers to support broad-based tax education programs to encourage a culture of compliance and business success.

Branch Manager CSR Perceptions of Customer Satisfaction, Trust, and Loyalty Zachrani, Alifia; Qurrota A'yun, Annisa
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.v1i4.186

Purpose: The purpose of this study is to analyze the impact of branch managers perception of corporate social responsibility (CSR) toward perceptions of customers, and its impact to customer satisfaction, trust, engagement and loyalty in banking service in Indonesia.Methods: A quantitative method was employed using structured questionnaires and statistical analysis to analyze the relationships between CSR perceptions, satisfaction, trust, engagement, and loyalty.Results: The results offer that branch managers positive perceptions regarding CSR play an important role for greater customer perceptions towards CSR. This, in turn, has a positive impact on customer satisfaction, trust, and loyalty.” Using engagement as a mediator between trust and loyalty reflects it as the main link between the two, the life belt of customer-bank relationship.Novelty: This is the first study that examines CSR in banking from the managerial level perspective, and its direct effects on customer attitudes and behaviors. From the basis of both managerial and customer perspectives, it offers an understanding of the relationship between CSR and relationship marketing consequences.Implications: The study reinforces the value of CSR in relation to sustainability of customer relationship. These efforts can bolster trust and loyalty by improving CSR training for branch managers and customizing CSR initiatives to be in alignment with customer values. Future studies may expand these findings to other financial industries or consider the moderating impacts of demographic factors.

Unveiling the Impact of Good Corporate Governance and Temporary Shirkah Funds on Maqashid Shariah Performance Dwianto, Agus; Qurrota A'yun, Annisa; Hardina, Lulu; Arum, Nurlita; Karmila, Yusri
Journal International Economic Sharia Vol. 1 No. 1 (2024): June
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jies.v1i1.40

This study investigates the influence of Good Corporate Governance (GCG) and Temporary Shirkah Fund (TSF) on the performance of Maqashid Shariah in Islamic banks in Indonesia from 2018 to 2023. Using secondary data analysis, the study employs regression analysis to test the hypotheses. The findings reveal that neither Good Corporate Governance nor TSF significantly affects the performance of Maqashid Shariah during the study period. These results are consistent with previous research indicating a lack of significant impact Good Corporate Governance and TSF on Maqashid Shariah performance in Islamic banks. The discussion suggests that the implementation of Good corporate governance may not directly translate into improved Maqashid Shariah performance due to potential misalignment between governance practices and Shariah principles. Moreover, the study highlights the importance of further research and enhanced implementation of Good Corporate Governance and TSF practices to promote the achievement of Maqashid Shariah objectives in Islamic banking institutions. This research contributes to the ongoing discourse on corporate governance and Shariah compliance in Islamic finance and provides insights for policymakers, regulators, and practitioners aiming to strengthen governance frameworks and enhance Shariah-based performance in Islamic banks

Political Turmoil and Informal Entrepreneurship: Uncovering Drivers of Resilience in Developing Countries Kusuma Dewi, Rismaida; Qurrota A'yun, Annisa
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.v2i1.220

Purpose: This paper provides evidence on how external institutional contexts and internal cognitive dimensions are associated with the engagement in informal entrepreneurship in emerging markets.Method: Methods A quantitative study was used in this study with structured questionnaires and analysis using SPSS to 438 subjects in Indonesia.Findings: The severity of political contestation level, decomposition of formal economy access, poor institutional governance and community social capital increase informal entrepreneurship. Additionally, a resilience-based entrepreneurial mindset (REM) has a significant moderating and enhancing effect on the relationships.Novelty: The research adds to the literature on entrepreneurship by offering REM as a new cognitive moderator that serves to neutralise institutional adversity and stimulate entrepreneurial engagement, dovetailing institutional theory and entrepreneurial cognition.Implications: The study contributes to theory development by highlighting psychological resilience in institutional void environments, while providing practitio- ners with guidance to facilitate adaptive entrepreneurship in vulnerable domains. More broadly, it offers a portable framework for interpreting the informal entrepreneurial ecosystem in a context of uncertainty and institutional frailty.

Global Supply Shocks, Inflation Dynamics, and Firm Adaptation Strategies Aulia, Zahrani; Qurrota A'yun, Annisa
Journal Economic Business Innovation Vol. 2 No. 2 (2025): July
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i2.264

Purpose: This paper investigates how manufacturing companies deploy adaptation strategies during periods of global supply chain disruption, while putting a premium on the role of managerial capabilities in strengthening organizational resilience.Method: Utilised an explanatory quantitative approach by employing structural equation modeling to analyze a dataset of survey responses from manufacturing firms experiencing ComPlex global supply scenarios.Findings: The study shows that effective adaptation results from the combined contributions of risk management capabilities to cope with external disruption and to manage internal risks. The work contends that organisations which successfully capitalise on managerial capabilities develop higher capacity to convert supply chain challenges into strategic opportunities through improved resistance and competitive positioning.Novelty: This study is one of the first to propose an integrative approach that connects the management of external shock with internal capability development, and enriches our understanding about how organizations adapt in emerging economy contexts.Implications: The results offer practical guidelines to managers for developing adaptive organizations, and make notable theoretical contributions to the literature of supply chain resilience by redefining adaptation as an evolutional capability-build process.

The Impact of Generative AI on Corporate Decision Making and Innovation Performance Nirmala T.P., Ernest; Qurrota A'yun, Annisa
Journal Economic Business Innovation Vol. 2 No. 2 (2025): July
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i2.265

Purpose: This paper aims to illuminate the main predictors of innovation performance through exploring a set of direct i. e. generative AI adoption, data-driven decision making, knowledge management systems and leadership support and indirect paths testing an organizational learning mediating role suited for these relations.Method: The research is a quantitative type with cross-sectional survey design. Structural equation modeling was used to test direct and mediated relationships in the proposed theoretical model.Findings: The results reveal that the four antecedent factors significantly contribute to innovation performance, and organizational learning surface as a pivotal mediator. Precisely, organizational learning completely mediates the relationship between KM and innovation besides partially mediating the remaining three relationships implying its pivotal function of translating organizational inputs into attaining innovation.Novelty: This study makes an original contribution by bringing together several theoretical perspectives to explain the sovereign role of organizational learning in connecting technological capital with innovation performance. The paper contributes to a line of research unifying the technological adoption, and organizational capabilities literatures.Implications: The results indicate that companies need to accompany their investments in technology by a learning-oriented culture if they are to realise the potential of innovation. At the theoretical level, the study contributes by illuminating organisation learning as a key dynamic capability, which processes resource to create performance.

Islamic Intellectual Capital: Unveiling its Impact on Maqashid Shariah Performance under Corporate Governance Moderation Qurrota A'yun, Annisa; Mohammed Sultan Saif, Gehad; Andriansa, Rama; Nur Rahman, Arif; Danang Saputra, Aditya; Ayu Lestari, Mey
Journal International Economic Sharia Vol. 1 No. 1 (2024): June
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jies.v1i1.39

This study investigates the performance of Islamic banking in Indonesia by analyzing the impact of Islamic Intellectual Capital (iB-VAIC) on Maqashid Shariah performance, with corporate governance as a moderating variable. Data from annual reports of Sharia-compliant banks listed on the Indonesia Stock Exchange over the period 2019-2023 were analyzed using multiple regression analysis in SPSS. The results reveal a negative direct effect of Islamic intellectual capital and board meetings on Maqashid Shariah performance. However, the interaction between Islamic intellectual capital and board meetings positively influences performance, suggesting a moderating role of corporate governance. These findings underscore the importance of effective management of intellectual capital and governance mechanisms to enhance performance aligned with Shariah principles in Islamic banking. Further research is recommended to deepen our understanding of these relationships and inform strategic decisions in the Islamic banking sector.

Greener Boards: Research on gender diversity and corporate environmental violations Aulia, Zahrani; Qurrota A'yun, Annisa
Advances in Environmental Innovation Vol. 1 No. 2 (2024): ANEVA-December
Publisher : Analisis Data Innovation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aneva.v1i2.203

Purpose – This study aims to examine the effect of gender diversity on boards and gender of CEOs on environmental violationsDesign/methodology/approach – The research employs a quantitative approach using regression analysis of data from 140 companies in Indonesia. Such as women on the board, female or male CEO, having environmental lawsuits, and different control variables such as size, leverage, and profitability.Findings – We find that companies with larger fractions of female directors on their corporate boards and female CEOs are sued for fewer environmental harm cases. Moreover, firms with higher rates of women in leadership are also more likely to exhibit superior environmental disclosure and more proactive sustainability measures. In particular, female chief executive officers (CEOs) spend significantly more on environmental compliance, which then reduces the likelihood of environmental violations.Originality/value – This paper adds to an increasing number of studies on gender diversity and corporate environmental sustainability, with a focus on an emerging market such as Indonesia. This allows it to find evidence for the positive impact of gender diversity in managing within business environments that are less risky to the ecology.Research Implications – These findings have significant implications for both corporate governance and overall public policy: a move towards increased gender diversity among other senior-ranking leadership roles may indirectly promote environmentally conscious behaviour among Indonesian companies.

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