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AFEBI Management and Business Review
ISSN : 2548530X     EISSN : 25485318     DOI : -
Core Subject : Economy,
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 180 Documents
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.
Importance Performance Analysis of MSME’s Digitalization Strategy to Increase Competitiveness Post COVID-19 Nizwan Zukhri; Nanang Wahyudin; Maya Yusnita
AFEBI Management and Business Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

In the post-Covid-19 situation, the Micro, Small and Medium Enterprises (MSME) sector needs serious attention from the government because it is the largest contributor to GDP and can be a factor in labor recruitment. To revive the performance of MSMEs in Pangkalpinang City which experienced a slump as a result of the Covid-19 pandemic, this study aims to produce a model for increasing the competitiveness of MSMEs globally during the Covid-19 pandemic as an effort to revive MSMEs through financial technology, digital marketing and digital leadership in MSMEs. in the city of Pangkalpinang, Bangka Belitung Islands, Indonesia. This research uses mixed research methods which is a combination of qualitative and quantitative research methods with the number of samples in this study is 100 respondents who are SMEs in Pangkalpinang City. The sampling technique in this research is accidental sampling. The analysis used is Importance Performance Analysis (IPA). The results of the study show that the implementation of financial technology, digital marketing and digital leadership on MSMEs in Pangkalpinang City is expected to be accelerated, this can be seen from the results of research which show that the majority of MSMEs have implemented financial technology such as mobile payments and digital banking. The analysis used is Importance Performance Analysis (IPA). The results of the study show that the implementation of financial technology, digital marketing and digital leadership on MSMEs in Pangkalpinang City is expected to be accelerated, this can be seen from the results of research which show that the majority of MSMEs have implemented financial technology such as mobile payments and digital banking. The analysis used is Importance Performance Analysis (IPA). The results of the study show that the implementation of financial technology, digital marketing and digital leadership on MSMEs in Pangkalpinang City is expected to be accelerated, this can be seen from the results of research which show that the majority of MSMEs have implemented financial technology such as mobile payments and digital banking.
The Influence of Corporate Social Responsibility Programs To The Image of Corporations Mohammad Hamim Sultoni
AFEBI Management and Business Review Vol. 1 No. 1 (2016): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/ambr.v1i1.9

Abstract

The social responsibility nowadays is the company’s response to the environmental and social aspects. It is based on the determination of government regulations in Article 74 of Act Number 40 Year 2007 on Limited Liability Companies. The implementation of Corporate Social Responsibility (the so called CSR) program presently is not only as a social responsibility but also as a core of marketing strategy in growing or maintaining the image of the company. Even the results of research conducted by Roper Search Worldwide explained that as much as about 66% of respondents are ready to change brands to the companies that have a positive social image in the form of CSR program. Therefore, this research has an objective to determine the influence of CSR program against the image of the company.This research uses a quantitative approach which has result in a clear and definite conclusion. The findings concluded that the variables of Corporate Social Responsibility (X3) are significantly takes effect and has the most dominant influence with the result t tcount of 4.701 with the significance t of 0.000. Meanwhile, CSR Goals with tcount of 2.552 with significance t of 0.013 have significant influence. While CSR Issue has no significant influence with tcount of -0.411 with significance t of 0.682.
The Role of Brand Trust in Determining The Relationship Between Brand Affection and Loyalty Programs on Customer Loyalty Jojor Marintan Silalahi; Lizar Alfansi; Akram Harmoni Wiardi
AFEBI Management and Business Review Vol. 1 No. 1 (2016): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/ambr.v1i1.27

Abstract

study investigates how brand affection, loyalty programs, and brand trust determine the loyalty in airways industry. We examined the influence of brand trust and brand affection on loyalty in airlines services. The airways companies applied loyalty programs as a trend. The purpose of the loyalty programs is to encourage the loyalty of the customers. The purpose of this study is to analyze the influence of brand affection and loyalty programs on brand trust and loyalty among GarudaMiles members. Primary data were collected through a survey. Data collected by online quistionnaire through social media and resulting 171 processable questionnaire. Data were analysed using confirmatory factor analysis and structural equation modelling. Confirmatory factor analysis within structural equation modeling were carried out to assess adequacy of the measurements and validity of the model. We found that brand affection is not significantly influence customer loyalty; brand affection significantly influence brand trust; and brand trust significantly influence customer loyalty. This result indicate that brand affection has an indirrect effect on loyalty, it’s mediated by brand trust. Loyalty program is not significantly effect brand trust, it has direct effect on loyalty. It’s become clear that only brand trust mediates the relationship of brand affection and loyalty. The customers of the airways companies tend to be loyal because of the loyalty programs applied by the airways companies. These finding add performance effectiveness and long-term relationships with customers in airlines industry to the factors needed to respond to the highly competitive situation at present, which will be even more important with the ASEAN Economic Community in 2015.Keywords: Brand Affection, Brand Trust, loyalty, Loyalty Program
Empirical Investigation of Five-Factor Model of Personality Fahrudin JS Pareke; Rina Suthia Hayu
AFEBI Management and Business Review Vol. 1 No. 1 (2016): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/ambr.v1i1.28

Abstract

The concept of Five-Factor Model (FFM) of Personality describes the basic dimension of human behavior, thinking, and emotions that related to the job. The FFM currently getting popular and reach more attention to from the scholars and practitioners as well, particularly in the area of human resource management. Therefore, the main goal of current research is to compile and to test the dimensions of FFM and its measure empirically. Eighty-four self report measures distributed to the 238 employees who work both for public and private organizations at the Northern Sumatera Island, Indonesia. The respondents are currently completing their graduate programs at the University of Bengkulu. Two-hundred-and-eighteen questionnaires completed and returned by respondents, and analyzed using Factor Analysis with Varimax Approach to extract them in to the several components. Based on the analyses, research confirmed the 5 dimensions for FFM, which is conscientiousness (18 items), extraversion-introversion (18 items), agreeableness (12 items), openness to experience (14 items), and emotional stability (12 items). The result strictly recommended that the use of FFP as a means of Human Resource Practices such as selection, promotion, training, and the like.Keywords: Agreeableness, Conscientiousness, Emotional Stability, Extraversion, Openness to Experiences, Personality
How Differences Between Fashion Innovators and Non-Innovators Among Young People? Novika Candra Astuti
AFEBI Management and Business Review Vol. 1 No. 1 (2016): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/ambr.v1i1.29

Abstract

Fashion is important for our life because not only it allows you to dress fashionably but also help connect with people of same interest and provides as a form of entertainment. These days' youth are becoming so obsessed with fashion and mainly follow trends to get a sense of identity that they waste most part of their time and money on fashion. The purpose of this study is to identify the difference between innovators and non-innovator among young people in adopting new fashion item influenced by the selected determinants i.e. information seeking, variety seeking, product evaluation, price sensitivity, and hedonic shopping. This research also investigates shopping behavior and attitude among young consumers. Total 121 questionnaires were distributed among undergraduate students in Bandung. The result shows that price sensitivity and hedonic shopping significantly differentiate between fashion innovators and non-innovators. The results of the study provide guidance to designers and entrepreneurs in the fashion industry that greater focused on innovative consumers.Keywords: Fashion, Innovators, Non-Innovator, Young People

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