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Hasanuddin Economics and Business Review
Published by Universitas Hasanuddin
ISSN : 25493221     EISSN : 2549323X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 267 Documents
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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.
Proposed Improvement of Trans Semanggi Suroboyo Services Using IPA and QFD Methods Setyani, Kartika; Ciptomulyono, Udisubakti
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5553

Abstract

The high intensity of private vehicle usage has led to uncontrolled road congestion. To encourage residents to switch to public transportation, the Surabaya City Government introduced Trans Semanggi Suroboyo. Trans Semanggi Suroboyo experienced a decrease in passengers in 2023, with a decline of 324,711 passengers. Based on a preliminary survey with direct interviews conducted with 35 Trans Semanggi Suroboyo passengers, frequent complaints were related to service and facilities. Therefore, it is important to analyze and propose improvements to the services of Trans Semanggi Suroboyo as public transportation in Surabaya. To enhance the quality of services and facilities, it is essential to identify and evaluate passenger perceptions using service quality dimensions based on the Decree of the Director General of Land Transportation Number SK.5923/AJ.005/DRJD/2016. The most important service quality priorities for passengers are measured using the Importance Performance Analysis (IPA) method. This research identified 9 critical attributes that require improvement. Subsequently, a service quality improvement design was developed using the Quality Function Deployment (QFD) approach through the House of Quality (HoQ) matrix, resulting in 5 priority technical responses. Based on these findings, a plan for improving the service and facilities of the Trans Semanggi Suroboyo bus was proposed to maintain the quality of public transportation services.
The Role of CEO Characteristics in Enhancing Carbon Emission Disclosure: Evidence from Indonesia Fuadi, Fauzan; Rubihani, Dian; Puspitasari, Selly; Sinatria, Naufal; Pasangka, Praja Habib
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5606

Abstract

This study aims to investigate the influence of CEO characteristics, namely gender, age, and education level, on the disclosure of carbon emissions in manufacturing companies listed on the Indonesia Stock Exchange. Data analysis was conducted through three main stages: classical assumption testing, descriptive statistics, and application of multiple linear regression. This data testing utilized the STATA 14.0 statistical tool to evaluate the influence of CEO characteristics on carbon emissions disclosure. This study's results show that female CEOs, older CEO age, and higher CEO education levels significantly increase corporate carbon emissions disclosure. Female CEOs tend to be more concerned about environmental welfare, while older and highly educated CEOs are more understanding and committed to transparency and corporate social responsibility. This study provides practical implications for companies considering executive characteristics to improve their social performance. In addition, the results also emphasize the importance of gender diversity and investment in education to improve carbon emissions disclosure practices.
The Influence of Financial Distress, Growth Opportunities, and Female Directors on Accounting Conservatism Agustina, Fitria Fertha; Utami, Tika Putri
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i3.5615

Abstract

This study aims to test and analyze the effect of the level of financial difficulty, growth opportunities, and female directors on accounting conservatism in manufacturing companies listed on ISSI during the period 2019-2022. This study uses a quantitative approach and uses secondary data from annual financial reports. Data analysis was carried out using multiple linear regression , analysis and testing were carried out using the SPSS 25 statistical tool. The results of the study indicate that the level of financial difficulty has a negative effect on accounting conservatism with a significance value of 0.003 <0.05, meaning that the higher the level of financial difficulty, the lower the level of accounting conservatism. Conversely, growth opportunities value with a significance of 0.007 < 0.05 and female directors with a significance value of 0.028 < 0.05 indicate a positive influence on accounting conservatism, meaning that growth opportunities and female directors can encourage companies to implement more accounting conservatism. This study providespractical implications regarding considerations of the application of accounting conservatism in companies according to company conditions.
Analysis of Customer Retention Determinant Factors on Generation Z Digital Wallet Services in Indonesia Rahmawati, Aulia; Syahnur, Khaerunnisa Nur Fatimah; Falah, A Mudhoffar Shaddiq Al
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5706

Abstract

This study aims to identify the factors influencing customer retention in Generation Z's use of digital wallet services in Indonesia. The research uses PLS-SEM through SmartPLS 4.1.0. A total of 334 respondents from various cities in Indonesia participated in the survey. The analysis employs outer model evaluation and inner model evaluation to examine the relationships between brand image, attention to safety, consumer satisfaction, and customer retention. The findings indicate that brand image does not have a direct effect on customer retention but exerts a significant indirect effect through consumer satisfaction. Consumer satisfaction fully mediates the relationship between brand image and retention, while it partially mediates the relationship between attention to safety and retention. The strength of the mediation effect was confirmed using the bootstrapping method. These results provide valuable insights for digital wallet service providers in developing strategies to retain Generation Z users by enhancing both brand image and security features, ultimately improving consumer satisfaction.
Implementation of Risk Management in an Effort to Realize the Good University Governance Principles Permana, Nalendra Bhayu; Haliah, Haliah; Kusumawati, Andi; Pertiwi, Meilani Intan; Ihlashul’amal, Muhammad
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5776

Abstract

This study examines the implementation of risk management at Hasanuddin University in its efforts to realize Good University Governance (GUG) principles, such as transparency, accountability, and efficiency. Using a qualitative approach, data were collected through in-depth interviews, document analysis, and observations involving key university stakeholders. The findings show that while the university has established formal risk management frameworks, several challenges persist. These include resource limitations, inconsistent communication between departments, and a lack of a risk-aware culture. Despite these obstacles, the implementation of risk management has contributed positively to enhancing transparency and accountability by providing systematic processes for identifying, assessing, and mitigating risks. However, full integration with the broader governance system remains incomplete. To fully leverage risk management in supporting GUG principles, the university must promote greater stakeholder involvement, improve resource allocation, and ensure stronger alignment between risk management and governance strategies. These findings offer valuable insights for higher education institutions aiming to enhance governance through effective risk management.
Confirmation Bias and Investment Decisions Astuti, Nur Afifah Hindriyani; Giovanni, Axel; Marwiyah, Siti; Budiani, Dina; Anggraeni, Yuniar Fitri; Wibawa, Athfin Ghani
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i3.5868

Abstract

This study aims to analyze the extent of development regarding research on the relationship between confirmation bias and investment decisions based on google scholar data base using bibliometric analysis, so as to see further research opportunities. The method used in this research is descriptive bibliometric analysis. There are 500 articles from the search results through Publish or Perish indexed by Google Scholar in 2000-2020 which are then stored in RIS format and processed through VOSviewer. The results of the co-authorship analysis show that Mikalef, P., Barber, B.M., and Grili, L. have the highest publication rate on this topic, both producing 5 documents. In addition, this analysis also shows a relationship that is divided into 3 clusters. While the results of co-occurrence analysis show that there are 8 clusters based on terms that become keywords in the article. Based on the results of bibliometric analysis, the topic of investment and confirmation bias has the brightest color than other keywords. This indicates that the topic has been widely used. Then based on overlay visualization on co-occurrence, the topic of investment and confirmation bias has a blue color. This indicates that research on these topics was widely conducted from 2000 to 2010. The keywords investment and confirmation bias have the brightest color than other keywords. This shows that many of the 500 articles analyzed through VosViewer have used these keywords.
Enhancing Global Halal Tourism in Indonesia: The Mediating Role of Religious Commitment Manggarani, Cynthia Ayu; Patiro, Shine Pintor Siolemba
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i3.5885

Abstract

Halal tourism has become a significant global trend, forming a distinct market segment. Despite promotional efforts by governments and local communities, visitor numbers to halal destinations remain inconsistent. This study explores religious commitment as a moderating variable within the Theory of Trying framework, a model that effectively explains high-involvement consumer behaviors like tourism. While the Theory of Trying is less commonly applied in consumer behavior research compared to the Theory of Planned Behavior, it offers valuable insights into understanding tourist behavior. The study specifically examines whether religious commitment strengthens the intention of tourists to engage in halal tourism in Aceh. Employing a quantitative approach and Structural Equation Modeling (SEM) for data analysis, the findings reveal that attitudes toward success, failure, the process, and subjective norms significantly influence consumption behavior, with attitudes toward the process showing the strongest effect, highlighting the importance of psychological factors in shaping consumer intentions.
The Influence of Managerial and Family Ownership on Corporate Social Responsibility: Evidence from Indonesia Inayah, Rhala Fitria; Fuadi, Fauzan
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i3.6043

Abstract

This study aims to examine the impact of managerial ownership and family ownership on Corporate Social Responsibility (CSR) disclosure in companies listed in the LQ45 Index on the Indonesia Stock Exchange during the 2019-2022 period. This study employs a quantitative approach and uses secondary data from annual financial and sustainability reports. Data analysis was carried out using multiple linear regression analysis, and testing was carried out using STATA 14.0 statistical tools to test the effect of managerial ownership and family ownership on corporate social responsibility (CSR) disclosure. The results of this study show that managerial ownership has a negative effect on CSR disclosure, which suggests that higher managerial ownership correlates with less transparency in CSR reporting. In contrast, the results of this study show that family ownership does not significantly affect CSR disclosure, which indicates that family-controlled companies do not necessarily exhibit better CSR reporting practices. This study provides practical implications for policymakers and corporate stakeholders by emphasising the need for a regulatory framework that encourages transparent and fair CSR disclosure.
Linking Reinforcement Strategies to Employee Performance: Evidence from an Indonesian HRM Case Study Nadaruddin, Nadaruddin; Iriani, Nisma; Arjang, Arjang
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i3.6051

Abstract

This study investigates the influence of incentive, reward, and punishment mechanisms on employee performance within the context of PT. Ecotropika Multikonsultan, a leading environmental consultancy firm in Indonesia. Drawing on reinforcement theory and strategic human resource management frameworks, the research aims to evaluate the effectiveness of both positive and corrective motivational tools in enhancing workplace outcomes. The study employs a quantitative survey approach, utilizing structured questionnaires distributed to 64 employees, followed by multiple linear regression analysis to assess variable influence. The findings indicate that all three factors—rewards, incentives, and punishment—have a significant and positive impact on employee performance, with reward exerting the strongest influence. These results underscore the importance of integrating both motivational and disciplinary strategies within HRM to drive performance. The study contributes to the literature by offering empirical insights into the nuanced application of behavioral reinforcement in a real-world organizational setting. While the scope is limited to a single institution, the implications are broadly relevant for organizations aiming to foster performance-driven cultures. This research provides actionable guidance for HR professionals and organizational leaders on how to optimize workforce potential through strategically designed incentive and control systems.

Page 18 of 27 | Total Record : 267

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