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All Journal Jurnal Fokus Manajemen Bisnis Business, Accounting and Management Journal JIFA (Journal of Islamic Finance and Accounting)
Barros, Agapito
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Creative self-efficacy as mediator and cultural context as moderator in empowerment, mindset, and creative behavior Nurfaizal, Yusmedi; Barros, Agapito
Jurnal Fokus Manajemen Bisnis Vol. 15 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/fokus.v15i2.13311

Abstract

Creativity is increasingly recognized as a vital skill in digital education, influenced by both psychological and sociocultural factors. This study investigates how psychological empowerment and growth mindset influence creative behavior among digital business students, examining creative self-efficacy as a mediator and cultural context (individualism vs. collectivism) as a moderator. Using stratified proportional random sampling, data were collected from 100 students at Universitas Amikom Purwokerto and analyzed through Partial Least Squares Structural Equation Modeling with Smart PLS version 4. Results reveal that psychological empowerment and growth mindset both directly and indirectly enhance creative behavior via creative self-efficacy. Creative self-efficacy emerges as a significant mediating mechanism that amplifies these effects. Furthermore, cultural context moderates the model, with stronger pathways observed in individualistic cultures. These findings underscore the importance of nurturing self-efficacy and mindset within supportive and culturally responsive environments to foster student creativity. Theoretically, this study advances social cognitive theory, self-determination theory, and growth mindset theory by clarifying the joint influence of psychological and cultural factors. Practically, it suggests that creativity development programs centered on empowerment and mindset cultivation should be adapted to fit cultural orientations. This research offers a robust foundation for future investigations into creativity’s psychological and sociocultural antecedents in digital learning contexts.
Audit committee ownership, firm size, and audit delay: Empirical evidence from Indonesia Wibowo, Raden Arief; Barros, Agapito; Dewi, Silfia Fitriana
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 2 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i2.6574

Abstract

Research on audit committee ownership is still very limited, making it highly worthy of further investigation. Investors and regulators acknowledge the significance of having audited financial information that is released in a timely manner. Audit delay conducted by the auditor creates high information uncertainty for investors. This study aims to analyze the effect of audit committee ownership and firm size on audit delay mediated by the quality of financial reporting with a sample of 75 non-financial companies listed on the IDX in 2016-2020 with the sampling technique used is purposive sampling. This study uses path analysis with Eviews software version 9. The results of this study indicate that company share ownership and Firm Size have no effect on audit delay, financial reporting quality does not mediate the effect of company share ownership on audit delay, while financial reporting quality mediates the effect of size company against audit delay. This research contributes theoretically by enriching the literature on audit committee ownership.
SUKSESI BISNIS KELUARGA: SINKRONISASI NILAI TRADISI JAWA DAN PRINSIP KEADILAN ISLAM DALAM KELANGSUNGAN USAHA KECIL: Family Business Succession: Synchronizing Javanese Traditional Values and Islamic Principles of Justice in the Sustainability of Small Enterprises Barros, Agapito
Business, Accounting and Management Journal Vol. 3 No. 02 (2025): Business, Accounting and Management Journal
Publisher : tesco publisher

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Abstract

The continuity of family businesses faces crucial challenges during intergenerational succession, where failure rates often increase sharply from the first to the second and subsequent generations. This study aims to explore the mechanisms of value transfer in family business succession in the Micro, Small, and Medium Enterprises (MSMEs) sector, particularly in the batik industry center of Central Java. The main focus of the study is how business actors synchronize Javanese traditional values ​​(local wisdom) with the Islamic principle of justice (Al-'Adl) to ensure business sustainability. This research uses a qualitative method with a phenomenological case study approach. Data collection was conducted through in-depth interviews, participant observation, and documentation in five batik business families that have survived for more than two generations. The results show that successful succession depends not only on the transfer of capital assets but also on the transmission of "moral capital." A unique value synchronization model was identified: (1) The concept of Mikul Dhuwur Mendhem Jero (upholding the honor of parents) is reinterpreted through the lens of Birrul Walidain to maintain business reputation; (2) The principle of mutual cooperation is transformed into Islamic brotherhood in employee management and supply chain relations; and (3) The division of authority and business inheritance balances Faraid law with the principle of meritocracy-based professional management. This study contributes to the business ethics literature by proposing that integrating ethno-religious values creates "social immunity," strengthening MSME resilience in the face of market volatility.
Co-Authors Dewi, Silfia Fitriana Wibowo, Raden Arief Yusmedi Nurfaizal