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Hasanuddin Economics and Business Review
Published by Universitas Hasanuddin
ISSN : 25493221     EISSN : 2549323X     DOI : -
Core Subject : Economy,
Hasanuddin Economics and Business Review (HEBR) is an international triannual open access and peer reviewed journal of economics and business. HEBR is published by Faculty of Economics and Business Hasanuddin University. The journal is published in both print and online versions.
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Articles 10 Documents
Search results for , issue "VOLUME 8 NUMBER 1, 2024" : 10 Documents clear
Does Experience Guide People to Rebuy? Brand Loyalty at Ice Cream Shops in Yogyakarta Kurniadita, Yuan Adelintang
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 1, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i1.5428

Abstract

Food tourism is a major attraction for tourists because it provides an unforgettable experience. Yogyakarta is a tourist destination that is increasingly in demand because of its contemporary culinary concept. This research aims to determine the phenomenon of the experience of visitors to ice cream shops in Yogyakarta in enjoying ice cream in a shop with a unique concept in a tropical atmosphere. The brand experience felt by the ice cream shop customers was tested for its influence on brand loyalty. The concept of brand trust is also tested as a mediator of the relationship between brand experience and brand loyalty based on the commitment-trust theory. The formation of brand loyalty through the concepts of experience and trust is closely related to long-term brand-customer relationship management. A total of 179 data were analyzed using the PLS-SEM method. The research results show that brand experience has a positive significant effect on brand loyalty. In an indirect relationship, brand trust partially mediates the relationship between brand experience and brand loyalty.
Performance Evaluation of Maintenance Management Strategy Using Malcolm Baldrige Criteria Muzayyanah Jabani; Ahmad Syawal Senong Pakata; Erwin Erwin
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 1, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i1.5240

Abstract

This study aims to analyze the Maintenance Management strategy at PT Sumber Graha Sejahtera Luwu Branch by measuring Malcom Baldrige. Data collection techniques were carried out using questionnaires, interviews with the Maintenance Initiative Management Team, and data collection in the form of various internal company information used in the implementation of Maintenance Management initiatives. Data analysis using descriptive analysis and percentage analysis. The company's total score is based on the MBCfPE 2012 world class performance framework. The results show that the total score is obtained PT. Sumber Graha Sejahtera Luwu Branch for all MBNQA categories based on the results of the questionnaire is 724 or 72% of the maximum score of 1000. This means that for the performance assessment of PT. Sumber Graha Sejahtera Luwu Branch based on MBNQA, PT. Sumber Graha Sejahtera Luwu Branch won the title of Exellent and is included in the category Industry Leaders (point scale 676–775). Industry Leaders PT. Sumber Graha Sejahtera Luwu Branch is in a very good position.
Improvement Operational Business Process in Logistic Companies Using Model-Based and Integrated Process Improvement Aritonang, Adhe Martha Veronika; Ciptomulyono, Udisubakti
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 1, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i1.5255

Abstract

The logistics business sector is experiencing increasingly competitive and complex developments, requiring enhancements to remain competitive. The method used in this research is the Model-Based and Integrated Process Improvement (MIPI) method, and business process mapping using Business Process Model and Notation. The MIPI method consists of four stages: Understand Business Needs, Understand the Process, Model and Analyze Process, by conducting activity analysis using Value-Added Analysis and Cause and Effect Analysis to identify problem causes, and the final stage is Redesign Process. Value-Added Analysis indicates that in the outbound process, there are 21 activities, comprising 4 Real Value Added, 15 Business Value Added, and 2 Non-Value Added. In the inbound process, there are 21 activities with a composition of 2 Real Value Added, 16 Business Value Added, and 3 Non-Value Added. Based on Cause and Effect Analysis, customer complaints were found to be related to delayed delivery of goods, with root causes identified in planning, methods, equipment, and human factors. Based on these findings, a proposal for a new business process design is made, including the elimination of Non-Value Added activities and parallelism in some activities to simplify Business Value Added activities. Recommendations for these issues include expanding partnerships and collaboration with vendors, increasing fleet size, and providing employee development training.
The Role of Tax Officials in Mitigating Company’s Tax Obstacles Asrindah, Disa; Atmoko, Alfriadi Dwi
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 1, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i1.5516

Abstract

This study aims to examine the role of tax official in mitigating the positive relation between firm’s informal payment on tax obstacle. As the general discourses in tax avoidance, regulation, and compliance, the role of tax official is still had limited attention. In this regard, the examination based on the data of 229 firms from the World Bank Enterprise Survey 2019, specifically in two countries (i.e., Estonia and Latvia) which are listed as the top two countries with the highest International Tax Competitiveness Index. Accordingly, this study found that in the country well-established tax management, firm’s informal payment is positively affecting the level of its tax obstacle, while professionality and transparency of tax official is reporting a negative effect. Interactionally, tax official is weakening the positive effect of informal payment on tax obstacle. In general, this denote and provide evidence for the important role of professional and transparent tax official in the tax management. Several discussions further been elaborated in both theoretical and practical to enrich the topic of tax management.
Conscientiousness on Affective Commitment to Change: The Mediating Role of Psychological Ownership Halim, M; Umaroh, Rodhiah; Siahaan, Nur Halimah; Martini, Aldini Nofta; Nisa, Risya Khaerun
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 1, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i1.5543

Abstract

Based on self-determination theory, this study identified the effect of conscientiousness on the affective commitment to change of lecturers in Indonesian universities. This study empirically examined the uniqueness of conscientiousness which is strongest and most consistently associated with various outcomes. The mediation effect of psychological ownership of lecturers was also examined. A total of 321 responses were analyzed using a two-stage structural equation modeling (SEM) approach to confirm factors and test the study hypotheses. The results showed that the level of conscientiousness had a significant effect on psychological ownership. Conscientiousness had a significant indirect effect on affective commitment to change only through the psychological ownership of the lecturers. These results support the mediating role of lecturers' psychological ownership level in explaining the influence between conscientiousness and the level of affective commitment to change for lecturers.
Performance Evaluation of Maintenance Management Strategy Using Malcolm Baldrige Criteria Jabani, Muzayyanah; Pakata, Ahmad Syawal Senong; Erwin, Erwin
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 1, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i1.5240

Abstract

This study aims to analyze the Maintenance Management strategy at PT Sumber Graha Sejahtera Luwu Branch by measuring Malcom Baldrige. Data collection techniques were carried out using questionnaires, interviews with the Maintenance Initiative Management Team, and data collection in the form of various internal company information used in the implementation of Maintenance Management initiatives. Data analysis using descriptive analysis and percentage analysis. The company's total score is based on the MBCfPE 2012 world class performance framework. The results show that the total score is obtained PT. Sumber Graha Sejahtera Luwu Branch for all MBNQA categories based on the results of the questionnaire is 724 or 72% of the maximum score of 1000. This means that for the performance assessment of PT. Sumber Graha Sejahtera Luwu Branch based on MBNQA, PT. Sumber Graha Sejahtera Luwu Branch won the title of Exellent and is included in the category Industry Leaders (point scale 676–775). Industry Leaders PT. Sumber Graha Sejahtera Luwu Branch is in a very good position.
Improvement Operational Business Process in Logistic Companies Using Model-Based and Integrated Process Improvement Aritonang, Adhe Martha Veronika; Ciptomulyono, Udisubakti
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 1, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i1.5255

Abstract

The logistics business sector is experiencing increasingly competitive and complex developments, requiring enhancements to remain competitive. The method used in this research is the Model-Based and Integrated Process Improvement (MIPI) method, and business process mapping using Business Process Model and Notation. The MIPI method consists of four stages: Understand Business Needs, Understand the Process, Model and Analyze Process, by conducting activity analysis using Value-Added Analysis and Cause and Effect Analysis to identify problem causes, and the final stage is Redesign Process. Value-Added Analysis indicates that in the outbound process, there are 21 activities, comprising 4 Real Value Added, 15 Business Value Added, and 2 Non-Value Added. In the inbound process, there are 21 activities with a composition of 2 Real Value Added, 16 Business Value Added, and 3 Non-Value Added. Based on Cause and Effect Analysis, customer complaints were found to be related to delayed delivery of goods, with root causes identified in planning, methods, equipment, and human factors. Based on these findings, a proposal for a new business process design is made, including the elimination of Non-Value Added activities and parallelism in some activities to simplify Business Value Added activities. Recommendations for these issues include expanding partnerships and collaboration with vendors, increasing fleet size, and providing employee development training.
Does Experience Guide People to Rebuy? Brand Loyalty at Ice Cream Shops in Yogyakarta Kurniadita, Yuan Adelintang
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 1, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i1.5428

Abstract

Food tourism is a major attraction for tourists because it provides an unforgettable experience. Yogyakarta is a tourist destination that is increasingly in demand because of its contemporary culinary concept. This research aims to determine the phenomenon of the experience of visitors to ice cream shops in Yogyakarta in enjoying ice cream in a shop with a unique concept in a tropical atmosphere. The brand experience felt by the ice cream shop customers was tested for its influence on brand loyalty. The concept of brand trust is also tested as a mediator of the relationship between brand experience and brand loyalty based on the commitment-trust theory. The formation of brand loyalty through the concepts of experience and trust is closely related to long-term brand-customer relationship management. A total of 179 data were analyzed using the PLS-SEM method. The research results show that brand experience has a positive significant effect on brand loyalty. In an indirect relationship, brand trust partially mediates the relationship between brand experience and brand loyalty.
The Role of Tax Officials in Mitigating Company’s Tax Obstacles Asrindah, Disa; Atmoko, Alfriadi Dwi
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 1, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i1.5516

Abstract

This study aims to examine the role of tax official in mitigating the positive relation between firm’s informal payment on tax obstacle. As the general discourses in tax avoidance, regulation, and compliance, the role of tax official is still had limited attention. In this regard, the examination based on the data of 229 firms from the World Bank Enterprise Survey 2019, specifically in two countries (i.e., Estonia and Latvia) which are listed as the top two countries with the highest International Tax Competitiveness Index. Accordingly, this study found that in the country well-established tax management, firm’s informal payment is positively affecting the level of its tax obstacle, while professionality and transparency of tax official is reporting a negative effect. Interactionally, tax official is weakening the positive effect of informal payment on tax obstacle. In general, this denote and provide evidence for the important role of professional and transparent tax official in the tax management. Several discussions further been elaborated in both theoretical and practical to enrich the topic of tax management.
Conscientiousness on Affective Commitment to Change: The Mediating Role of Psychological Ownership Halim, M; Umaroh, Rodhiah; Siahaan, Nur Halimah; Martini, Aldini Nofta; Nisa, Risya Khaerun
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 1, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i1.5543

Abstract

Based on self-determination theory, this study identified the effect of conscientiousness on the affective commitment to change of lecturers in Indonesian universities. This study empirically examined the uniqueness of conscientiousness which is strongest and most consistently associated with various outcomes. The mediation effect of psychological ownership of lecturers was also examined. A total of 321 responses were analyzed using a two-stage structural equation modeling (SEM) approach to confirm factors and test the study hypotheses. The results showed that the level of conscientiousness had a significant effect on psychological ownership. Conscientiousness had a significant indirect effect on affective commitment to change only through the psychological ownership of the lecturers. These results support the mediating role of lecturers' psychological ownership level in explaining the influence between conscientiousness and the level of affective commitment to change for lecturers.

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