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Arthatama: Journal of Business Management and Accounting
Published by Lifescifi Akademia Utama
ISSN : 2655786X     EISSN : 27745678     DOI : https://doi.org/10.54518/art
Core Subject : Economy,
Economics, Econometrics & Finance
The objective of the Arthatama is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. Arthatama accepts articles in any business management and accounting related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. Arthatama invites manuscripts on various topics including functional areas of marketing management, management accounting, management control systems, information management systems, international business, business economics, business ethics and sustainability, entrepreneurship, financial management, strategic management, operations management, human resource management, e-business, knowledge management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 4 No. 1 (2020)" : 5 Documents clear
Work Life Balance (WLB) Complexity and Performance of Employees during Covid-19 Pandemic Honorata Ratnawati Dwi Putranti; Suparmi Suparmi; Arianda Susilo
Arthatama: Journal of Business Management and Accounting Vol. 4 No. 1 (2020)
Publisher : LifeSciFi

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Abstract

Covid-19 pandemic that hit the world caused changes in all areas of the fabric of people's lives. Perceived changes, one of which is in the world of work, are causing changes in order and rules in the field of human resource management. This study aims to create a Work Live Balance (WLB) and flexible work model of employees in the 19th era. This study uses descriptive qualitative methods with the help of questionnaires and interviews. Resource persons are employees who are in Indonesia for all sectors. This study uses primary data of 200 people, from various companies throughout Indonesia by random sampling. Men and women in dividing time have different patterns. The more women get older the more they can divide their time between work and social life. Men have a more dynamic graph. Some types of work and some positions can arrange time from home, but there are types of work that must be done in person. The results of this study can provide input to companies in making decisions to welcome new normal, in the field of Human Resources management policies.
The Relationship between Green Procurement Practices and Organizational Performance in the Manufacturing Industry of Vietnam Tran Ha Quyen
Arthatama: Journal of Business Management and Accounting Vol. 4 No. 1 (2020)
Publisher : LifeSciFi

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Abstract

Green procurement practices and management is one of the major elements that are adopted by various companies globally especially in the manufacturing industry to enhance the manufacturing sector to promote environment friendly practices. The research focuses on improving the manufacturing process via complying with the laws and regulations in the manufacturing department in Vietnamese companies. Deductive approach which is utilized in this approach is used for works with the practical reasoning and more practical ways to extract information. Questionnaire survey method is employed to carry out research method successfully. The survey was done to generate information as it is likely the most suitable way to collect reliable information from the mass target market. Research methodology section is important as this includes a variety of data collection approach, method and sample details that are significant for readers to understand. The findings show that there is a positive relationship overall between green procurement practices and organisational performance. Compliance with laws and regulations, and implementation costs have a significant impact on customer retention and sustainable performance. Contrarily, top management support and ICT have a significant impact on sustainable performance but insignificant on customer retention. Supplier selection, on the other hand, has a significant association with customer retention while insignificant association with sustainable performance. The study’s scope was limited to only manufacturing industry in Vietnam while mono-method of quantitative design was selected to carry out the study.
Executive Role in the Use of Information Technology in Public Organisations Ade Irma Anggraeni
Arthatama: Journal of Business Management and Accounting Vol. 4 No. 1 (2020)
Publisher : LifeSciFi

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Abstract

The use of information technology is a strategic activity on achieving organisational goals. For public organisations, especially government institutions, governance systems, good information not only intended for internal use, but it has a requirement to present information that is accountable to the public quickly. The effectiveness of the use of information technology in organisations is to ensure sustainability of the progressive use of information technology. This study aims to explain the various factors that affect the executive's involvement in the use of progressive information technology in the public sector. The variables of study include executive participation, organisational conditions, background executive, executive involvement and progressive use of information technology. The study was conducted on 295 employees on 23 institutions on Banyumas. The sampling method uses purposive sampling. Data analysis using SPSS and PLS.
Determinants of Intentions to Engage in Sustainability Accounting & Reporting (SAR) and Moderating Role of Internal Audit Function: The Perspective of Accountants Ooi Chee Keong
Arthatama: Journal of Business Management and Accounting Vol. 4 No. 1 (2020)
Publisher : LifeSciFi

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Abstract

The purpose of this paper is to identify the determinants of engaging in sustainability accounting and reporting (SAR) and their impact on SAR. This paper also analyses the moderating role of internal audit function on engaging in SAR from the perspective of accountants. The paper has adopted quantitative design in which, data was collected from 315 accountants using survey questionnaire. The data is analysed using PLS-SEM technique along with CFA. The results revealed that only perceived behavioural control has a significant effect on intention to engage in SAR while internal audit function significantly moderates the relationship of perceived behavioural control and subjective norms with intention to engage in SAR. The study is useful for accountants and firms that intend to engage in SAR. The study is limited to perception of accountants and has only considered quantitative data.
A Study on Assessing the Relationship between Green Marketing and Brand Loyalty in Manufacturing Sector of Greece: A Moderating Role of Green Supply Chain Practices Anwaruddin Tanwari PhD
Arthatama: Journal of Business Management and Accounting Vol. 4 No. 1 (2020)
Publisher : LifeSciFi

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Abstract

This study aimed to measure the relationship between green marketing and brand loyalty in manufacturing sector of Greece. Along with that, the researcher has measured the moderating effect of green supply chain practices between green marketing and customer loyalty. The paper has adopted a quantitative research design along with incorporation of primary data collected through survey questionnaire. The sample size considered was 350 respondents with a response rate of 91.1%. The data is analysed through Structural Equation Modelling (SEM) which includes Confirmatory Factor Analysis (CFA) and path assessment techniques. The results of this study have revealed that green branding and green supply chain practices have a significant association and positive with brand loyalty. Green supply chain practices significantly and positively moderate the relationship between green branding and brand loyalty whereas, the relationship between green advertising and brand loyalty is significantly but negatively moderated by green supply chain practices. The study is only limited to the Greek manufacturing companies and has only taken into consideration the quantitative design. The concerns over environmental harm are increasing and thus, firms are giving consideration to green SCM practices. Therefore, it is important to examine whether these green SCM practices and green marketing contribute towards brand and customer loyalty or not.

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