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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
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Search results for , issue "Vol. 9 No. 1 (2024): June" : 6 Documents clear
Does Managerial Ownership Moderate the Value Relevance of Earnings and Equity of Sustainability Reporting? Ihsan, Muhammad; Rexipal, Dewangga; Firmansyah, Amrie
AFEBI Management and Business Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study examines the value relevance of earnings and equity of sustainability reporting through direct effect and managerial ownership as an intervening variable. This research employed quantitative data using secondary data from firms listed in IDX80, an Indonesia Stock Market index, in 2022. Also, this study used the financial elements data derived from www.idx.co.id and www.stockbit.com as complimentary. At the same time, ESG Score data were taken from www.csrhub.com. Data testing was then performed utilizing multiple linear regression analysis for cross-section data. This study concludes that sustainability reporting is positively associated with the value relevance of earnings and equity while the increases in management ownership moderate negatively to the value relevance. This study contributes to the literature on value relevance and sustainability reporting by updating the study of the value relevance of sustainability reporting both from direct influence and through managerial ownership as an intervening variable. This study is expected to suggest that the Financial Services Authority (OJK) improve financial policies in the capital market by adapting the measurement indicators in the ESG score version of CSRHUB in the POJK.
Perception of Knowledge Management Practices by Nigerian Fintech Founders Olalekan, Olatunbosun; Adeleye, Deborah; Uyanwune, Chinaza
AFEBI Management and Business Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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This study examines the perspectives of Nigerian fintech entrepreneurs on knowledge management (KM) techniques, with the goal of comprehending the influence of KM on innovation and decision-making. The study centers around 43 individuals who are founders or co-founders of fintech companies, all of whom are part of the Young Founders Community in Nigeria. Data was collected and analyzed using an online questionnaire distributed through Google Forms. The study involved descriptive and inferential statistics, along with theme analysis for qualitative replies. The findings indicate that the respondents typically consider their knowledge management systems to be effective. It was observed that frequent knowledge-sharing activities have a substantial impact on innovation and decision-making. The main obstacles mentioned encompass technological impediments, cultural opposition, and insufficient infrastructure. These observations emphasize the significance of strong knowledge management techniques in enhancing competitive advantage and emphasize the necessity for specific tactics to overcome difficulties in implementation. This study adds to the existing knowledge in the field of knowledge management (KM) by presenting factual data from a developing market setting. Additionally, it provides practical suggestions for improving KM systems in financial technology (fintech) companies. Subsequent investigations should delve into the enduring effects of knowledge management (KM) and conduct comparison analyses across many geographical areas and sectors.
Elaboration of SOR and ECM Model in A Cashless Society Environment Reza Riandani; Wira Bharata
AFEBI Management and Business Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

The phenomenon of rapidly developing technology triggers the emergence of a cashless society culture that prefers to make digital transactions rather than cash. This study aims to determine Continuance Intention on a technology by using Perceived Usefulness, Perceived Ease of Use, Trust, and Satisfaction and implementing the Stimulus-Organism-Response Model and Expectation-Confirmation Model. The research type of this study is quantitative, using a correlational method. Respondents in this study were visitors to Samarinda Central Plaza who had used QRIS. Data was collected using purposive sampling and Structural Equational Model (SEM) as a data analysis technique. The results prove that all hypotheses are accepted, and in the mediation test, only Trust cannot mediate Perceived Usefulness on Continuance Intention. Keywords: Stimulus-Organism, Response Model, Expectation-Confirmation Model, Perceived Usefulness, Perceived Ease of Use, Trust, Satisfaction, Continuance Intention.
Analysis of Indonesian Mid-Career Diplomats’ Perceptions of International Mutation Through the Lens of Protean Career Orientation Amisadai, Yuvi Shandy; Andrias, Mone Stepanus
AFEBI Management and Business Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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This study explores how Indonesian mid-career diplomats perceive international mutations, defined as assignments to diplomatic missions abroad. Using a protean career orientation lens, we investigate how financial security, personal development, and internal factors like family influence their decisions. Through thematic analysis of interviews with nine mid-career diplomats, we uncover a dissonance between their career aspirations and the current mutation system. Findings suggest that the Ministry of Foreign Affairs could benefit from incorporating diplomats' goals while ensuring organizational needs are met. This research contributes to understanding career management in diplomatic services and underscores the need for a more employee-centric approach to international mutations.
The Role of the Internal Audit Function in Detecting and Preventing Fraud at a South African Municipality Mbetha, Sphokazi; Moosa, Riyad
AFEBI Management and Business Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study aimed to understand the role of the IAF in detecting and preventing fraud at a South African municipality in Gauteng. This study employed a qualitative approach based on the interpretivism paradigm, utilising a single case study. Participants were selected through purposive sampling, and the data were analysed using inductive analysis. The study found nine roles required by the municipality of their IAF for fraud detection and prevention. Seven of these roles align with the requirements of the standards, which means there is no expectation gap between the needs of the municipality and the standards. These roles are: 1) identification of fraud risks, 2) providing recommendations to management, 3) conducting fraud awareness sessions, 4) reporting to the audit committee, 5) evaluating internal controls, 6) exercising due professional care, and 7) planning for annual audits. In addition, two roles required by the municipality were found to contravene the requirements of the standards, namely 1) designing fraud detection and prevention controls and 2) conducting fraud investigations. These two roles indicate that there is an expectation gap. This study provided several recommendations to management and the municipality's accounting officer to reduce the expectation gap.
Enhancing Construction Project Success Through Proactive Risk Management in Yemen: A Quantitative Analysis Al-Kateb, Fares Mohammed Abdulrahman; Arviansyah
AFEBI Management and Business Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study applied quantitative analysis to investigate the relationship between risk management performance and construction project success in Yemen. The study utilized statistical tools such as SmartPLS software to assess the influence of good risk management methods on project results. The study's focus on proactive risk identification, analysis, reaction, and monitoring and control seeks to improve risk management performance and assure project success. To examine the variables, Structural Equation Modeling (SEM) was used with SmartPLS version 3 and data from 171 respondents ranging from low to high management levels. The study presents empirical evidence for the beneficial effects of strong risk management methods on project success and the structural model. The findings highlight the strong link between risk management and project outcomes, emphasizing the necessity of early risk identification, analysis, reaction, and monitoring and control. Based on the quantitative analysis results, practitioners are given recommendations on how to prioritize successful risk management techniques. This study advances the knowledge of risk management in construction projects and gives practical insights for improving project outcomes through data-driven decision-making.

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