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All Journal Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Yeremias Budi Irawan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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CORPORATE GOVERNANCE AND SUSTAINABLE PERFORMANCE: LESSONS FROM INDONESIA’S HOSPITALITY INDUSTRY Chris Petra Agung; Wahdan Arum Inawati; Feby Astrid Kesaulya; Yeremias Budi Irawan; Rifky Wardhana Taniwangsa
Bina Ekonomi Vol. 30 No. 1 (2026): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/7zvydp07

Abstract

This study aims to analyze the effect of board member diversity and earnings quality on the future performance of hotel companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Board diversity is measured by nationality, gender, and expertise; earnings quality is measured by Performance-Adjusted Discretionary Accruals (ADA); and future performance is measured by Return on Assets in the following year. This is a quantitative study using partial least squares-structural equation modeling (PLS-SEM). The results show that board nationality diversity does not significantly affect future performance, indicating that the presence of foreign board members does not fully benefit future performance. Conversely, gender and expertise diversity have a positive and significant effect on future performance. These findings confirm that inclusive representation and professional competence can drive improved company future performance. Earnings quality has a negative effect on future performance. These findings emphasize that transparency and prudence in financial reporting need to be balanced with a more proactive business strategy to drive long-term growth.
SUPPLIER SELECTION USING AHP-TOPSIS: CASE STUDY IN TAIGERSPRUNG RESTAURANT Bevin Ottismalleo Tjindana; katlea fitriani; Yeremias Budi Irawan
Bina Ekonomi Vol. 28 No. 2 (2024): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v28i2.8183.165-177

Abstract

The Taigersprung restaurant in Yogyakarta, operating in the food and beverage industry, plans to expand after two years of establishment. To meet the needs of the new branch, the restaurant needs to increase production but faces obstacles such as fluctuating raw material prices and issues with shrimp suppliers that do not meet quality standards. The restaurant aims to add shrimp suppliers by evaluating several potential ones. The lack of a structured supplier evaluation method makes choosing the best supplier challenging for the restaurant. This research aims to identify criteria for selecting shrimp suppliers and finding the best one. Through interviews with the restaurant owner and literature studies, the research utilizes the Analytical Hierarchy Process (AHP) and the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) methods. The research results indicate that quality criteria are the top priority in selecting shrimp suppliers, followed by price, delivery, service, and flexibility. Based on TOPSIS calculations, supplier B becomes the restaurant's top priority for collaboration.
Co-Authors Agung, Chris Petra Bevin Ottismalleo Tjindana Feby Astrid Kesaulya Katlea Fitriani Rifky Wardhana Taniwangsa Wahdan Arum Inawati