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AFEBI Management and Business Review
Published by Asosiasi Fakultas Ekonomi dan Bisnis Indonesia
ISSN : 2548530X     EISSN : 25485318     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AFEBI Management And Business Review (AMBR) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AMBR is aimed as an outlet for theoretical and empirical research in the field of management and business and to disseminate the information of the management and business research was conducted by members of AFEBI in particular and researchers in general to the academics, practitioners, students, and others who interested in management and business research.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol. 7 No. 2 (2022): December" : 6 Documents clear
The OCB Roles as a Mediator Self-Actualization, Psychological Well-Being, and Work Environment on Health Worker Performance: Study During COVID-19 Pandemic in Indonesia Anthonie Wenda; B Tewal; Olivia S Nelwan; Greis M Sendow; Viktor P.K Lengkong
AFEBI Management and Business Review Vol. 7 No. 2 (2022): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study focuses on determining the role of organizational citizenship behavior or OCB as a mediator the relationship between self-actualization, psychological well-being, and the work environment on the performance of health workers with studies during the COVID-19 pandemic in Indonesia. Data were collected from 89 nurses who work in hospitals owned by police institutions in Manado City, Indonesia. Respondents were surveyed directly about their perceptions related to the research topic. The results showed that OCB acts as a mediator between self-actualization, psychological well-being, and the work environment on the performance of health workers. Directly only the work environment has an insignificant effect on the performance of health workers, while other variables indicate a positive and significant relationship. These findings contribute to hospital management and other relevant institutions, as well as human resource research during the COVID-19 pandemic. Some of the limitations of this study are described at the end of this article.
Carbon Disclosure and Firm Performance: The Role of the Upper Echelons Ega Annisa Rizti; Cynthia Afriani Utama
AFEBI Management and Business Review Vol. 7 No. 2 (2022): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

The characteristics of the upper echelons reflect the propensity of firms to disclose their carbon. This study examines gender diversity and family ownership in Indonesia as the instrumental variables in mediating the relationship between carbon disclosure and firm performance. The sample consists of 423 firm-year observations from 2008 to 2020. The findings validate gender diversity and family firm as instrumental variables. Women within the Board of Commissionaires (BoC) and the Board of Directors (BoD) positively impact carbon disclosure, while family firms are found to disclose less. Furthermore, the supervisory function of the BoC has a positive effect on carbon disclosure in companies with low carbon disclosure scores, while companies with high scores are more prone to strategies adopted by the BoD. This research contributes to prolong the discussion about which upper echelons’ characteristics influence carbon disclosure.
The Association Between Tax Aggressiveness, Sustainability Disclosure and Cost of Equity Amrie Firmansyah; Novelyn Debora Sinaga
AFEBI Management and Business Review Vol. 7 No. 2 (2022): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

Companies that have a high cost of capital show high risk. Investors expect a higher rate of return to compensate for the investors they will bear. This study examines whether sustainability disclosure and tax aggressiveness affect the equity cost. The research data were obtained from company financial statements, annual reports, and sustainability reports of non-financial sector companies listed in the 50 companies with market capitalization from 2017 to 2020. Data sourced from www.idx.co.id, www.idnfinancial.com and the company's official website. Based on purposive sampling, the total sample used in this study amounted to 108 observations. Hypothesis testing is conducted by using multiple linear regression analysis for panel data. The results suggest that the disclosure of sustainability is negatively associated with the cost of equity, while tax aggressiveness is positively associated with the cost of equity. This research indicates that the Indonesia Financial Services Authority needs to increase supervision over the implementation of sustainability carried out by listed companies.
Entrepreneurial Orientation, Market Orientation and Business Performance (Frozen Food Retail Entrepreneurs of XYZ Business) Annisa Auliya Rohmah; Fauzan Aziz
AFEBI Management and Business Review Vol. 7 No. 2 (2022): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

The lifestyle has changed and affects changes in consumption patterns leading to consuming processed or frozen products (frozen food). However, the change in consumption also causes the high demand for products from Frozen Food retail entrepreneurs among similar businesses. Every frozen food retail entrepreneur of XYZ business has a different way of making strategies for its retail. This research aims to determine and analyze the effect of entrepreneurial and market Orientation on XYZ's business performance in their entrepreneur's frozen food retail. The research method used in this study is a quantitative method with a descriptive type of research. Sampling was done using the saturated sample method of 37 XYZ frozen food retail entrepreneurs as respondents with questionnaire distribution. The data analysis technique used is descriptive analysis and multiple linear regression analysis. The data processing results using SPSS-25 showed a positive and significant effect of entrepreneurial orientation and market orientation on business performance. Furthermore, entrepreneurial and market orientation affects business performance simultaneously among Frozen food retail entrepreneurs of XYZ business.Keywords: Entrepreneurial Orientation, Market Orientation, Business Performance
Scheduling Process Analysis Distribution of Product Using the Distribution Requirement Planning (DRP) Method Moh Mukhsin; M.Tajus Sobirin
AFEBI Management and Business Review Vol. 7 No. 2 (2022): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

The research aims to analyze product distribution scheduling planning, create a more efficient product distribution scheduling system by using distribution requirement planning (DRP) method in PT. Nusa Abadi Commerce is a company engaged in distribution. The results of calculations using the company method with the DRP method. In the distribution period of 2019 it showed that the DRP method of Rp. 431,510,000, - and the company's method of Rp. 563,970,000, - so the company is able to save costs by Rp. 132,460,000, or 23.49% more efficient. The results of calculations using the company method with the DRP method. The distribution period in 2020 shows that the DRP method of Rp. 368,182,500 and company method of Rp. Rp. 450,840,000, - so the company is able to save costs by Rp. 82,657,500, - or the company is able to be more efficient 18.33%. Based on the results of research that has been done in 2019 to 2020 DRP method is consistently more efficient than the company's method, therefore the company is advised to use DRP in planning distribution activities for the future period
The Effect of Work Conflict and Transformational Leadership on the Performance of PT KAI’s Operational Employees Yohanes Danang Priyo Pramono
AFEBI Management and Business Review Vol. 7 No. 2 (2022): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

The challenge concerning the future of any organization is the task of a transformational leader to bring his team to solutions and to see and take advantage of various opportunities so that the company's goals can be achieved. Working to achieve high performance is not without problems. Every individual every unit must work together to build good performance to deal with dynamic problems. Problems at work experienced by employees can lead to work conflicts. This conflict can interfere with target achievement and performance. This study aims to analyze the influence of transformational leadership factors and work conflict factors on employee performance. The population of this research is the office employees of the directorate of operations of PT Kereta Api Indonesia (Persero) spread across the working areas in Java and Sumatra (S = 207), where S is the number of samples of office employees of the directorate of operations of PT Kereta Api Indonesia (Persero). The data analysis method used is PLS-SEM to test the relationship between variables that have been conceptualized using Smart PLS 3.0 software. The results show that transformational leadership has a positive effect on employee performance, while work conflict has a negative effect on employee performance.

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