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Kriez Academy
Published by Yayasan Kreatif Indonesia Emas
ISSN : 30318025     EISSN : -     DOI : -
Core Subject : Economy, Science, Social, Engineering,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
KRIEZ ACADEMY as a journal that places community development and service as its main focus, is pleased to receive research articles from community service projects. We invite researchers, academics, and practitioners to contribute with research that is not only academically orientated but also has a direct impact on the development and service of communities in Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 76 Documents
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EXPLORING THE INFLUENCE OF ONLINE DISCUSSION BOARDS ON EQUITY CROWDFUNDING DYNAMICS Ruchiyat, Endang; Ay, Nyoman Dwika; Budi Raharja , Arif
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 6 (2024): Kriez Academy - May
Publisher : Yayasan Kreatif Indonesia Emas

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Abstract

Equity crowdfunding has become a popular method of funding small and medium enterprises (SMEs) and startups. As internet technology has developed, online discussion forums have also played an increasingly important role in shaping perceptions and investment decisions in the industry. This abstract examines the impact of online discussion forums on the dynamics of equity crowdfunding and how regulations related to both influence the behavior of investors, market players, and technology development. By analyzing relevant literature, it is concluded that online discussion forums play an important role in providing a platform for investors to obtain information, validate investment ideas, and influence overall market sentiment. However, the effectiveness of online discussion forums can be influenced by several factors, including the credibility of the information, the presence of moderators, and interactions between forum members. Meanwhile, regulations relating to equity crowdfunding and online discussion forums can play a complex role in shaping the behavior of investors and market participants. Clear and transparent regulations can increase trust and participation in the industry, while regulations that are too strict or inflexible can stifle growth and innovation. Therefore, it is recommended that governments, regulators and industry players work together to create a regulatory framework that is inclusive, responsive and results-oriented. Public education and awareness about the importance of regulation and judicious use of online discussion forums are also crucial steps in ensuring the survival and health of the industry.
THE ROLE OF MUSIC IN POLITICAL CAMPAIGNSIN INDONESIA Karya Guna , Bucky Wibawa; Sjoraida , Diah Fatma; Nugraha, Aat Ruchiat
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 7 (2024): Kriez Academy - June
Publisher : Yayasan Kreatif Indonesia Emas

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The role of music in political campaigns has become an increasingly significant phenomenon in Indonesia. Music not only acts as a means of strengthening political identity, but also as a tool for mass mobilization, political expression and the formation of public opinion. In the context of political campaigns, theme songs become symbols of the vision and values promoted by political parties, while political concerts become an opportunity to voice political aspirations and build mass support. Music is also used as a medium to express political and social views, where various musical genres such as rock, punk and hip-hop are used by musicians to voice dissatisfaction with political and social conditions in Indonesia. Song lyrics often contain political messages that reflect the views of a particular political party or social movement, helping to shape the political views and attitudes of listeners. Apart from that, music is also a tool to represent local political and cultural identities, strengthen social ties, and mobilize the masses at the regional level. However, political expression through music is also faced with challenges such as restrictions on freedom of expression and the risk of repression against musicians who are critical of the government. Therefore, it is important for governments and society to ensure that freedom of expression is respected and that musicians have space to express their political views without fear of repression. In this way, music can continue to be a positive force in political and social formation in Indonesia, helping to strengthen democracy and community involvement in the political process.  
THE ROLE OF OPINION LEADERS IN BUILDING PUBLIC PARTICIPATION FOR FOREST CONSERVATION Bakti , Iriana; Zubair, Feliza; Sjoraida , Diah Fatma
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 7 (2024): Kriez Academy - June
Publisher : Yayasan Kreatif Indonesia Emas

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Abstract

The role of opinion leaders in forest conservation is pivotal in mobilizing public participation and ensuring the sustainability of conservation efforts. Opinion leaders act as crucial intermediaries between communities, governments, and the private sector, facilitating effective coordination and implementation of conservation strategies. This paper synthesizes existing literature to explore how opinion leaders influence public engagement, policy formulation, and the long-term sustainability of forest conservation initiatives. Opinion leaders play multifaceted roles in conservation governance, from advocating for environmental policies that reflect community interests to mobilizing resources and expertise for on-the-ground conservation projects. Their involvement in decision-making processes ensures that civil society voices are heard and integrated into policy-making, fostering inclusive and responsive conservation practices. Moreover, opinion leaders leverage their networks to secure financial support and technical assistance from businesses and non-governmental organizations, thus bolstering the operational capacity of conservation programs. Evaluation of the impact and sustainability of opinion leader-driven conservation efforts reveals significant outcomes beyond physical outputs such as tree planting or protected area expansion. Assessments encompass changes in community attitudes towards, knowledge levels, and behavioral patterns environmental conservation. These evaluations employ diverse methodologies such as surveys, interviews, and direct observations to gauge the broader societal impacts of conservation initiatives led by opinion leaders. Challenges in evaluating these initiatives include data limitations and the complexities of stakeholder relationships, necessitating robust evidence-based approaches to ensure impartiality and comprehensiveness. By identifying supportive factors like effective stakeholder collaboration, local capacity building, and continuous community engagement, evaluations inform strategies to enhance the effectiveness and longevity of conservation efforts. This abstract highlights the critical role of opinion leaders in driving sustainable forest conservation and underscores the importance of comprehensive impact assessments in shaping future conservation policies and practices.
OPTIMIZING FAMILY COMMUNICATION IN MAINTAINING MENTAL ADOLESCENTHEALTH IN WEST JAVA Bakti , Iriana; Zubair, Feliza; Sjoraida , Diah Fatma
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 7 (2024): Kriez Academy - June
Publisher : Yayasan Kreatif Indonesia Emas

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Abstract

Effective family communication plays a pivotal role in maintaining adolescent mental health. This study focuses on the significance of optimizing family communication to support the mental well-being of adolescents in West Java, a region rich in cultural diversity and strong family values. The research highlights the importance of democratic communication patterns within families, where every member has the opportunity to speak and be heard. Such communication fosters emotional and psychological development in adolescents, making them more resilient to external pressures from school and peer groups. Despite its importance, effective family communication faces several challenges, including generational gaps, the influence of technology, and a lack of communication skills among parents. The study proposes several strategies to overcome these obstacles. Utilizing local cultural values, such as those found in Sundanese traditions, can enhance family communication. Additionally, schools and communities play critical roles in supporting families through counseling programs and educational workshops. Technology, if used wisely, can also facilitate communication and provide educational resources. Continuous evaluation and monitoring are essential to ensure the effectiveness of these strategies. Surveys, interviews, and direct observations can help assess changes in family communication patterns and their impact on adolescent mental health. Government policies supporting mental health programs and family communication training are crucial. Psychologists and counselors are vital in providing individual and family counseling services, facilitating workshops, and supporting families in managing communication challenges. The findings of this study underscore the need for collaborative efforts among families, schools, communities, and government bodies to create a supportive environment for adolescents. By implementing comprehensive programs and policies that promote effective family communication, it is possible to enhance the mental health of adolescents in West Java. This research provides a strong foundation for developing effective intervention programs tailored to the local context and serves as a reference for further studies in this field.
ANALYSING THE INFLUENCE OF INTERNET CELEBRITY SHORT VIDEOS ON VIEWER BEHAVIOUR: BEAUTY AS A PERSUASIVE FACTOR Redjeki, Finny; Aripin, Zaenal; Ruchiyat, Endang
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 7 (2024): Kriez Academy - June
Publisher : Yayasan Kreatif Indonesia Emas

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Abstract

This study investigates the influence of short videos by internet celebrities on consumers' perceptions and behavior towards beauty products, with a focus on the authenticity and credibility factors of influencers. The use of social media and platforms like TikTok, Instagram, and YouTube have changed the digital marketing paradigm, with beauty influencers playing a key role in influencing consumer preferences and purchasing decisions. This analysis integrates psychological theories such as identification with influencers, consumer motivation, and information processing processes to understand the mechanisms underlying the influence of these short videos. Influencer authenticity, which includes consistency in product recommendations and transparency in interactions with followers, was identified as a crucial factor in building consumer trust. Research shows that this authenticity not only strengthens the emotional bond between influencers and followers, but also strengthens the persuasive impact of the beauty messages conveyed. Additionally, an influencer's credibility, which is often tied to their reputation and experience in the beauty industry, plays an important role in increasing followers' appeal and acceptance of the products being promoted. The results of this study show that a successful influencer marketing strategy in the beauty industry must consider integrity and transparency as the main pillars. Brands should strive to build ongoing collaborations with influencers who have aligned values and prioritize honesty in conveying product information to their followers. Meanwhile, influencers need to pay attention to honesty in recommending products in order to maintain their credibility in the long term. This research provides valuable insights for marketing practitioners to optimize influencer marketing strategies in the dynamic beauty context. By understanding the role of authenticity and credibility in influencing consumer attitudes and behavior, brands can leverage the positive influence of influencers to build strong relationships with their audiences and achieve more effective marketing goals.
IMPLICATIONS OF LOYALTY PROGRAMME COMPETITION ON CUSTOMER DECISIONMAKING IN THE BANKING INDUSTRY Redjeki, Finny; Ayu Amrita, Nyoman Dwika; Faisal, Ijang
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 8 (2024): Kriez Academy - July
Publisher : Yayasan Kreatif Indonesia Emas

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Loyalty programs in the banking industry have become an important strategy in maintaining and increasing customer retention, which in turn has a positive impact on bank financial performance. This research examines the effectiveness of loyalty programs in increasing customer retention and their impact on bank financial performance with a focus on the strategies used, factors that influence program success, and their strategic implications. Key strategies analyzed include personalization of incentive offers, use of technology to enhance user experience, and effective communication. Personalization of incentive offers allows banks to tailor loyalty programs according to customer preferences and shopping behavior, increasing their engagement and satisfaction. The use of advanced information technology, such as data analytics and digital platforms, helps banks to optimize user experience, facilitate the redemption of reward points, and provide better customer service. In terms of its impact on bank financial performance, loyalty programs can increase revenue through increasing use of bank products and services, reducing new customer acquisition costs, as well as expanding opportunities for cross-selling and up-selling additional products. Loyal customers tend to have a higher lifetime value and contribute significantly to the bank's net profit margin. Thus, the strategic advice for banks is to continue to innovate in designing and managing their loyalty programs, strengthen compliance with data privacy regulations, and maintain service quality to build customer trust. These steps will help banks not only retain existing customers, but also attract new customers in a competitive market.  
pdf ANALYSIS OF CONSUMER INTENTION TO PURCHASE SMART ROBOTIC PRODUCTS AND SERVICES IN INDONESIA: A THEORY OF PLANNED BEHAVIOR APPROACH Aripin, Zaenal; Faisal, Ijang; Redjeki, Finny
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 9 (2024): Kriez Academy - August
Publisher : Yayasan Kreatif Indonesia Emas

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This research aims to investigate how consumers' perceptions of their control over the use of intelligent robotic technology influence their purchase intentions in the Indonesian market. Using the theory of planned behavior (TPB) approach, this study analyzes the relationship between perceived behavioral control (PBC), attitudes, purchase intentions, and contextual factors in consumer decision making regarding the adoption of this new technology. The research method used is a literature study which combines empirical research related to consumer behavior theories, as well as analysis of the social and cultural context in Indonesia. The main findings indicate that high perceived control over the use of intelligent robotic technology is significantly associated with positive attitudes toward the technology, which in turn contributes to consumers' purchase intentions. Contextual factors such as social influences from family, friends, and social media also moderate the relationship between PBC and consumer purchase intentions. The strategic implications of these findings highlight the importance of developing products that facilitate consumer use and understanding of this technology, as well as effective marketing strategies to build positive perceptions of control in a heterogeneous market such as Indonesia. 
EXPLORING THE ROLE OF TAX PLANNING IN ENHANCING CORPORATE FINANCIAL PERFORMANCE AND COMPLIANCE Suganda, Uce Karna; Buchory, Herry Achmad; Riana, Nia
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 10 (2024): Kriez Academy - September
Publisher : Yayasan Kreatif Indonesia Emas

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Background:Tax planning is an integral component of corporate financial management, and its role in improving financial performance while ensuring compliance with tax regulations has become a focal point in both academic and practical financial studies. With evolving tax laws, global business dynamics, and increasing scrutiny on corporate tax practices, efficient tax planning is crucial for companies to maintain financial stability and ensure compliance. This research explores how tax planning strategies can enhance a corporation’s financial performance while adhering to regulatory frameworks, providing insight into the symbiotic relationship between tax optimization and corporate governance. Aims:The aim of this research is to investigate the role of tax planning in enhancing corporate financial performance and ensuring compliance with tax laws. It seeks to highlight the importance of effective tax planning strategies in improving profitability, optimizing cash flow, and minimizing tax liabilities while maintaining transparency and adhering to tax regulations. Research Method:This study adopts a mixed-methods approach, combining both qualitative and quantitative techniques. It includes case studies of multinational corporations and surveys of finance professionals to assess the relationship between tax planning strategies, financial performance, and compliance levels. Data is analyzed using statistical methods to examine correlations between tax planning practices and key financial metrics. Results and Conclusion:The results indicate that effective tax planning significantly contributes to improved financial performance, including enhanced profitability and liquidity. However, the research also highlights challenges related to regulatory compliance, with some companies facing issues of transparency and tax avoidance. The conclusion stresses the importance of balancing tax efficiency with ethical practices and legal compliance to achieve sustainable financial growth. Contribution:This research contributes to the understanding of the intricate relationship between tax planning and corporate financial performance. It provides practical insights for businesses and policymakers on how to enhance financial outcomes while navigating the complexities of tax regulations.  
ANALYZING THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT PRACTICES AND CORPORATE GOVERNANCE STRUCTURES Riana, Nia; Ruchiyat, Endang; Matriadi, Faisal
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 10 (2024): Kriez Academy - September
Publisher : Yayasan Kreatif Indonesia Emas

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Earnings management has been a focal point in corporate finance and accounting due to its potential to distort financial reporting and mislead stakeholders. This study examines the relationship between earnings management practices and corporate governance structures. The aim is to explore how corporate governance mechanisms, such as board composition, ownership structure, and audit quality, influence the likelihood and extent of earnings management. Using a mixed-method approach combining quantitative data analysis and qualitative case studies, the study investigates firms listed in emerging markets over a five-year period. Results reveal that strong corporate governance structures significantly mitigate earnings management practices. However, variations are observed across industries, suggesting the interplay of sector-specific dynamics. These findings underline the critical role of robust governance frameworks in promoting financial transparency and accountability. Keywords: Earnings Management, Corporate Governance, Financial Reporting, Audit Quality Background Earnings management, the deliberate manipulation of financial statements to achieve specific financial results, remains a pervasive issue globally. Despite the adoption of international accounting standards, earnings management practices are often employed to meet market expectations or contractual obligations. On the other hand, corporate governance structures are designed to ensure the accountability of management to shareholders and other stakeholders, thereby curbing unethical financial practices. The relationship between these two elements has been widely debated in academic and professional circles. This study builds on existing literature by examining the role of various governance mechanisms, including board independence, ownership structure, and audit quality, in curbing earnings management in firms operating within emerging markets. Aims This research aims to: Analyze the extent to which corporate governance mechanisms influence earnings management practices. Identify the most effective governance structures in minimizing earnings manipulation. Offer insights into industry-specific dynamics affecting the governance-earnings management relationship.   Research Method This study employs a mixed-method research approach: Quantitative Analysis: A longitudinal dataset of 500 firms from emerging markets over five years (2017–2022) is analyzed using regression models to assess the impact of corporate governance variables on earnings management. Qualitative Case Studies: In-depth interviews with board members and auditors from 15 selected firms complement the quantitative findings, offering nuanced perspectives on governance practices. Results and Conclusion The analysis highlights that: Board Independence: Firms with higher proportions of independent directors are less likely to engage in earnings management. Ownership Concentration: Companies with dispersed ownership exhibit higher levels of earnings manipulation compared to those with concentrated ownership. Audit Quality: The presence of Big Four auditors significantly reduces earnings management practices. These findings emphasize the importance of holistic corporate governance frameworks tailored to the unique challenges of emerging markets. Contribution This study contributes to the body of knowledge by providing empirical evidence on the governance-earnings management nexus in emerging markets. It underscores the importance of regulatory reforms and best practices to strengthen corporate governance and enhance financial reporting integrity.
ASSESSING THE IMPACT OF ARTIFICIAL INTELLIGENCE ON FINANCIAL AUDITING AND RISK ASSESSMENT Riana, Nia; Mulyani , Sri Rochani; Aripin, Zaenal
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 10 (2024): Kriez Academy - September
Publisher : Yayasan Kreatif Indonesia Emas

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Background The rapid advancement of Artificial Intelligence (AI) has profoundly impacted various industries, including financial auditing and risk assessment. Traditional auditing practices, often labor-intensive and time-consuming, have struggled to keep pace with the increasing complexity and volume of financial transactions in a globalized economy. The adoption of AI technologies, such as machine learning and predictive analytics, offers new opportunities to enhance efficiency, accuracy, and strategic decision-making in auditing. However, this transformative shift also introduces challenges, including ethical concerns, algorithmic biases, and regulatory gaps, which must be addressed to ensure responsible AI integration. Aims This study aims to: Explore the transformative impact of AI on financial auditing, particularly in terms of efficiency and accuracy. Investigate the role of AI in enhancing fraud detection and risk management. Identify the regulatory and ethical challenges associated with AI adoption in auditing. Provide actionable recommendations to maximize the benefits of AI while mitigating associated risks. Research Method The study employs a mixed-methods approach, combining quantitative and qualitative data collection techniques. Surveys were conducted with auditors and financial professionals to assess their experiences and perceptions of AI tools in auditing. Semi-structured interviews provided deeper insights into the practical applications, benefits, and challenges of AI integration. Secondary data from academic journals, case studies, and industry reports complemented the primary data, offering a comprehensive understanding of AI’s impact on financial auditing. Results and Conclusion The findings indicate that AI significantly enhances the efficiency and accuracy of financial auditing by automating routine tasks, enabling real-time data analysis, and improving fraud detection. Predictive analytics also allows organizations to proactively identify and mitigate risks. However, challenges such as regulatory gaps, algorithmic biases, and transparency issues remain critical barriers to AI adoption. The study concludes that while AI offers transformative potential, its successful integration requires robust governance frameworks, continuous training for auditors, and collaboration among industry stakeholders to address ethical and regulatory concerns. Contribution This study contributes to the academic discourse on AI in financial auditing by providing empirical evidence of its benefits and challenges. It offers practical recommendations for auditors, regulators, and organizations to responsibly integrate AI, balancing innovation with accountability. By bridging the gap between theoretical knowledge and real-world applications, this research provides a roadmap for leveraging AI to improve financial auditing practices.  

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