bluuebunny/crossref_metadata_2025_split huggingface dataset:
Risk Analysis as a Factor Affecting the Performance of Sharia Commercial Banks
Authors: Africa Laely Aghe , D.K Titis Puspitaningrum 
Published: December 2022

Purpose: This study aims to analyze the factors that influence the performance of sharia commercial banks by using Return on Assets (ROA) and Return on Equity (ROE) as dependent variables. The independent variables used are Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), profit-sharing financing and derivative liabilities which are proxies of risk analysis. The sample used is 63 sharia commercial bank financial statements for the period 2016-2020.
Design/methodology/approach: This study uses quantitative method and multiple regression analysis with SPSS Version 25
Findings: The results of this study indicate that the variables of NPF, profit-sharing financing and derivative liabilities have an effect on ROA. Meanwhile, the variables that affect ROE are only NPF and derivative liabilities.
Research limitations/implications: This research is expected to be a guideline for management and other stakeholders in considering the results of banking performance as measured by ROA and ROE by looking at credit risk analysis as measured by NPF, FDR, profit-sharing financing, and derivative liabilities. These considerations are expected to have a good effect on attracting depositors and convincing them to invest their funds. The financial reports that have been prepared are then reported to Bank Indonesia and shareholders in order to increase transparency in the eyes of stakeholders.
Practical implications: Research conducted on sharia commercial banks shows good results for the bank management and other stakeholders. There are several things that need to be considered, such as reviewing financial performance whether it is in accordance with policy and is able to bring sharia commercial banks into healthier banks.
Originality/value: originality
Paper type: Research paper
The Government Responsibilities in Handling the Covid-19 Pandemic and Improving The Declining Economy in Indonesia
Authors: Alfath Tahegga Primananda , Djatmiati Tatiek Sri , Bagus Moh. , Ardhiyoko Adimas 
Published: December 2022

Purpose: The purpose of this research is to discuss health legal policy and the government responsibiliies in handling pandemic covid 19.
Design/methodology/approach: The writing of this article is done in a normative juridical manner. The approach used is a conceptual and statutory approach. In analyzing the problem, it is done by interpreting the laws and regulations and relevant facts. Legal theories are used to analyze existing problems in handling COVID-19 and handling economic recovery. This writing is done by combining legal disciplines concerning administrative law, health law and economic law.
Findings: Steps and legal policy have been taken to overcome the Covid-19 pandemic and improve the declining economy. This step requires a very large budget that is charged to the revenue and expenditure budget (APBN/APBD) and other posts that support the financing as regulated in Law No. 2 of 2020 concerning State Financial Policy and Financial System Stability for Handling the Covid -19 Pandemic, and Presidential Regulation No. 99 of 2020 which has been amended by Presidential Decree No. 14 Year 2021.
Research limitations/implications: Legally, the use of the budget for handling Covid-19 and maintaining economic stability, as well as policies carried out at the discretion that has been determined, must be accounted for by the authorities. In the study of Administrative Law, the responsible steps of the authorities are always accompanied by supervision and sanctions in the event of a violation.
Originality/value: This paper is original
Paper type: a Research Paper
Comparative Study of Green Accounting Implementation based on University Social Responsibility (USR) and Good University Governance (GUG) Policy
Authors: Suhartini Dwi , Widoretno Astrini Aning , Azmiyanti Rizdina , Effendi Mohamad Irhas 
Published: December 2022

Purpose: This study aims to examine a comparative study of the implementation of green accounting based on USR as the application of GUG in universities in Indonesia.
Design/methodology/approach: The research method uses a literature review of journal articles with relevant topics. The results of the study prove that environmental awareness and environmental involvement have been implemented very well by State Universities and Private universities in Indonesia, while environmental reporting and environmental audit have not been carried out optimally.
Findings: USR-based green accounting has 4 dimensions, namely environmental awareness, environmental involvement, environmental reporting, and environmental auditing. However, the implementation of USR-based green accounting has not been implemented properly, especially in the environmental reporting and auditing dimensions, while awareness and involvement in environmental activities have been implemented very well.
Research limitations/implications: For this reason, the implementation of GUG has not been implemented properly. The regulations governing USR have not yet been established and the environmental audit function has not received maximum attention. The environmental audit function is not included in the SPI's duties, because the SPI's task functions only focus on the management and implementation of controlling financial resources, human resources, and also facilities and infrastructure resources.
Paper type: is categorized as a research paper.
The application of the TOE framework to the adoption of CRM by SMEs in KwaZulu Natal
Authors: Dlamini Bongani Innocent , Gratsa Cletos 
Published: December 2022

Purpose: Small And Medium Enterprises (SMEs) play an important role in the development of economies despite a plethora of problems that stifle their growth. The study unpacked the application of the Technological, Organisational, Environmental (TOE) framework as a guide for the adoption of CRM strategies.
Design/methodology/approach: A quantitative research method was used to evaluate these factors. The adoption of Customer Relationship Management (CRM) is one of the solutions that can help SMEs to endure and overcome economic hardships.
Findings: The benefits that can be derived from CRM are too compelling to pass up the opportunity and indeed, the future prosperity of SMEs may lie in CRM adoption.
Research limitations/implications: Even though technological, environmental, organisational factors are paramount, education, stood out as the major driver of adoption.
Practical implications: This study therefore concludes that the TOE framework needs to be extended by education and contextualised to the geo-political and social settings of the SMEs under investigation.
Originality/value: This paper is original
Paper type: a Research Paper
Study of Integrated Systems Pumps in Coast of DKI Jakarta
Authors: Lubangaol Boris Karlop , Irawan Agustinus Purna , Pranoto Wati A 
Published: December 2022

Purpose: The development of DKI Jakarta is causing prone to flood threats so that required proper water management systems to reduce puddles or floods that occurred in some areas. Current water managament system is the Polder of Pluit water mangament system, and Pasar Ikan Pump system. Jakarta will plan an integrated pump system to reduce the workload of the Pluit Polder Pump System and Pasar Ikan Pump when the system is down for maintenance, the pump will be planned to include (1) Karang Pump System, (2) Haila-Marina Pump System, and (3) Sunter-Sentiong Pump System.
Design: This study was conducted through three stages, collecting data, data processing, and a review of the results of the analysis. Within hydrology analysis, calculations of rainfall distribution were conducted by Normal Distribution method, Log-Normal, Gumbel, and Log Pearson III and tested using the Smirnov Kolmogorov Method. The calculation of the discharge plan using HSS Nakayasu. Hydraulic analysis with 25 years reset period of discharge plan performed using HEC-RAS software. Study of the integration of the four pump system on the north shore as a basis for drafting an alternative effort to control the puddle and flood in areas of its services and also to evaluate the discharge pump needed to improve the optimization and the pattern of the pump on the north shore system.
Findings: The scenario of the operation of the four integrated pump systems provide better results than standalone scenarios, especially for the Karang Pump, Karang Ikan Pump, and Sentiong Pump with water elevation reduction of -1.67 m,-0,29 m, and 0.66 m. In contrast to Pluit Pump and Hailai-Marina Pump happen an increase in water elevation of 0.29 m and m 0.38. Worst impacts on system integration in the event of the failure of operation Pump Pluit, Hailai-Marina, and Sentiong were simultaneously or 2 pumps of the pump 3 failed to operate, so the necessary floodgates on every connecting channel between the systems. The presence of pump system Hailai-Marina and Sentiong was becoming very important, if the system pump is dead then impacted the increase of volume of the Pluit Pump of 215,0%, and 183.1% of the Pasar Ikan Pump which means Pluit Pump and Pasar Ikan Pump will work two times more weight of standalone scenarios, while the Coral Pumps operate normally without an increase in the volume of the pump i.e. 98.7%.
AHP-COPRAS Model for Determination of Suitability of Surveyor Assignment for Survey of New Building Ships at PT. BKI Main Branch Surabaya
Authors: Kushadianto Bakti Nugroho Dwi , Ciptomulyono Udisubakti 
Published: December 2022

Purpose: The purpose of this study is to (1) identify the criteria used as the basis for selecting surveyors who will conduct a survey of new building ships at new shipbuilding yards in East Java, (2) develop a measurement of the level of conformity of surveyors to survey activities of new building ships at new shipbuilding yards in East Java, and (3) provide recommendations for the assignment of surveyors who handle surveys of new building ships at new shipbuilding yards in East Java.
Design/methodology/approach: The model used in this study is the AHP–COPRAS model, which is combined to select surveyors who will survey a new shipbuilding yard. First, the results of AHP processing will be separated for each shipyard class to know each shipyard's criteria and alternative weights. The next stage is an analysis using COPRAS. The questionnaire used to collect COPRAS data uses an ordinal scale. Respondents who will be involved in filling out the COPRAS questionnaire are surveyors at BKI Main Branch Surabaya. Next, COPRAS assesses each surveyor using the criteria and alternatives identified in the AHP process. Calculations on COPRAS also use the weights that have been generated from the AHP. At the final stage, different scores will be obtained for each surveyor for each class of shipyard under study.
Findings: The highest utility value in Shipyard 1 was found in JX surveyors with a utility of 100%. Thus, at shipyard 1 the JX surveyor is the surveyor who is considered the most suitable to survey building ships at PT. BKI Main Branch Surabaya. The highest utility value in Shipyard 2 is found in surveyor AX with a utility of 100%. Thus, at Shipyard 2, the AX surveyor is the surveyor who is considered the most suitable for surveying shipbuilding at PT. BKI Main Branch Surabaya. The highest utility value at Shipyard 3 is found in JX surveyors with a utility of 100%. Thus, at Shipyard 3 the JX surveyor is the surveyor who is considered the most suitable to conduct a shipbuilding survey at PT. BKI Main Branch Surabaya.
Paper type: Research paper
Performance of Instagram Social Media Marketing in the Great Asia Africa Lembang, Bandung Barat District
Authors: Hernowo Arif , Chan Arianis , Punomo Margo 
Published: December 2022

Purpose: The megashifting industry encourages tourism to be able to survive in the face of crises and create a new balance with new management systems and activities. One of the new changes, namely Accelerated Digitalization or the acceleration of digitization and the pandemic, has encouraged consumers to switch to the digital/online realm. This is also used by The Great Asia Africa Lembang, one of the tourist destinations in West Bandung Regency that uses social media marketing as a medium to promote the uniqueness of existing attractions. This study examines the influence of Social Media Marketing (SMM) on the decision to visit The Great Asia Africa Lembang, West Bandung Regency.
Design/methodology/approach: The method used in the research in this journal uses quantitative methods that are analyzed by alternative partial least squares (PLS) with a sample of 270 respondents.
Findings: The findings in this study indicate that the performance of social media marketing in The Great Asia Africa Lembang, West Bandung Regency is categorized as strong with each QMS dimension that forms the construct significantly. Based on the four dimensions that make up, content creation is the dominant dimension, this shows that the content created by The Great Asia Africa can be accepted by the public as a source of tourism information.
Research limitations/implications: The limitation in this study is that it only uses a sample of Instagram followers from The Great Asia Africa, so it is necessary to expand the reach of the population to get a more diverse response.
Practical implications: Based on the four dimensions that make up, content creation is the dominant dimension, this shows that the content created by The Great Asia Africa can be accepted by the public as a source of tourism information.
Originality/value: This paper is original
Paper type: a Research Paper
Energy Resources, Greenport, and Modern Technology in the Port Terminal Operational Business Efficiency
Authors: Widyawati Nur , Ardyansyah Muhammad Dany 
Published: December 2022

Purpose: This study aims to determine the effect of energy resources, greenport, and modern technology on the efficiency of port terminal operational business.
Design / methodology / approach: This study uses a quantitative approach with multiple linear regression analysis techniques.
Findings: The research was carried out at the Gresik port terminal.
Research limitations / implications: Limitations in this study using three independent variables and one variable. The independent variables are energy resources, greenport and technology. The variable in question is business efficiency.
Practical Implications: The population in this study were all operators and employees in the operational division with a total sample of 57 respondents.
Originality / Value: This research was conducted at the Port of Gresik
Paper type: Research paper
Unraveling Enterprise Continuity and Resiliency Factors: The Case of Micro, Small and Medium Enterprises
Authors: Gano-an Jonathan C , Cubin Lotis D , Campos Karl P 
Published: December 2022

Purpose: Whether an occurrence is natural disaster and man-made calamity, one thing is sure, it is not expected and at some instances, it cannot be avoided by any means. Just like other entities, businesses are vulnerable to these risks and it would surely cost the resources and profit of these enterprises. This study aimed to unravel the enterprise continuity and resiliency factors among Micro, Small, and Medium Enterprises in Region XII in the Philippines.
Design/methodology/approach: The survey utilized an Exploratory Factor Analysis (EFA) with 450 respondents
Findings: Results showed that there were five elements that emerged: disaster preparedness, institutional planning and control, external relations, stakeholder’s support, disaster mitigation and support investment.
Research limitations/implications: Although most of the enterprises surveyed have an idea how to respond to calamities and mitigate disastrous situations, this research argues that a solid policy framework might be drawn through the local government units concerned to institutionalized this effort.
Practical implications: Findings suggest that models such as pre-disaster agreement may be initiated and policy framework can be patterned after The Sendai Framework for Disaster Risk Reduction
Originality/value: This paper is an original work.
Paper type: Research paper
Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on The Quality of Accounting Information System (AIS)
Authors: Syafaat Fachri , Wahyudi Tertiarto , Yusnaini Yusnaini 
Published: December 2022

Purpose: This study aim for testing the effect of Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on the Quality of Accounting Information System (AIS).
Design/ methodology / approach: This research is an associative quantitative research. The data used in this research is secondary data; previous research book and journals references and primary data; questionnaire spreaded to respondents. Technique of collecting data in this study was using the survey method with 145 respondents who were tested with the PLS (Partial Least Square) application.
Findings: The results of this study indicate that Top Management Support and the use of information technology have a positive and significant effect on the quality of Accounting Information System, while the knowledge of Accounting Employee has a positive but not significant effect on the quality of Accounting Information System.
Research limitations/implications: The questionnaires was distributed only to financial institutions. However, the distribution of this questionnaire was only limited to the recipients of the letter ( receptionist ) from the financial institutions due to the Covid-19 pandemic and it is possible that the respondents did not understand the contents of the questionnaire given the lack of explanation and understanding provided by the researcher. In addition, limited number of samples and didn’t fulfill the representation of all regions in Indonesia.
Originality/value: The Paper is Original
Paper Type: Research paper
Modeling Analysis of Economic Growth in Asia with a Dynamic Panel Approach Generalized Method of Moment (GMM)
Authors: Syofya Heppi 
Published: December 2022

Purpose: High growth is expected to overcome various economic problems. Therefore, various efforts have been made by the government in synergy with other related institutions as a form of optimization of economic growth. That is why economic growth is an important indicator for the development of a country. This study aims to analyze economic growth and the factors that influence economic growth in Asia during the 2000-2019 period using dynamic panels.
Design/methodology/approach: The independent variables in this study are the human development index (HDI), changes in exports (PEXPORT) and government spending (EXPENGOV) using the GMM system method as a model for modeling economic growth. The GMM model system is the best model with Sargan testing. The data used in this study are in the scope of Asia with the number of observational studies that are 11 (eleven) with a total panel data turned on by the state observation system 209.
Findings: The results show that the human development index (HDI) has a negative and significant effect on economic growth in Asia 2000-2019 period. Meanwhile, the export change variable (PEXPORT) and government expenditure (EXPENGOV) had a positive and significant effect on economic growth in Asia for the 2000-2019 period.
Research limitations/implications: Furthermore, economic growth also strengthened the previous year's economic growth at a significance level of 1%. This shows that economic growth is economic growth, economy, economy, and state government spending.
Originality/value: This paper is an original
Paper type: Research paper
Fostering Entrepreneurial Education and Unravelling the Conundrum of Entrepreneurial Intention: A Conceptual and Empirical Insights
Authors: Campos Karl Ponteras 
Published: December 2022

Purpose: A considerable agreement exists about the importance of fostering entrepreneurship education in developing student’s entrepreneurial intention. In particular, this research investigates the effect of entrepreneurship education on entrepreneurial intention of students among State, Universities, and Colleges (SUCs) in Davao Region, Philippines.
Design/methodology/approach: In order to address the quandary of this study, a survey questionnaire was administered to 463 enrolled students in business-related courses. Pearson product moment correlation was used to determine the interrelationship of variables.
Findings: The results show that entrepreneurial education shows a significant relationship with students’ entrepreneurial intention considering its different measures and variables.
Research limitations/implications: Hence, those students enrolled on business related courses who have sufficient knowledge and comprehension about the study were taken into consideration. On the other hand, enrolled students in non-business-related degree were excluded as they cannot truly assess the entrepreneurial intention of students because of the nature of their field of study and scope set by the researcher.
Practical implications: Indeed, it’s a call for educational institutions and curriculum developers to foster and promote entrepreneurship in the learning institutions for many successful entrepreneurs are honed and harnessed in the university. From a practical point of view, entrepreneurial education plays a significant role in motivating students to venture into business as an option to employment nor as a career.
Originality/value: The researcher certifies that this research is original to the best of his knowledge.
Paper type: Research Paper
Evaluation of Selection of Public Transport Mode Corridor Blok M – Bundaran Hotel Indonesian in the New Normal Era with Stated Preference
Authors: Rifai Andri Irfan , Dwi Putra Martindo Gita , Isradi Muhammad , Mufhidin Amar , Prasetijo Joewono 
Published: December 2022

Purpose: Transportation is one of the important things in supporting community activities outside the home. Currently, people are faced with the new normal era so they have to adapt to new things due to the COVID-19 pandemic outbreak. This study wants to know about the behavior of the community in the selection of public transportation in the corridor Blok M – Bundaran Hotel Indonesia in the new normal era.
Design/methodology/approach: Data were obtained from the results of a questionnaire survey of users of the Blok M – Bundaran Hotel Indonesia public transport corridor using stated preference methods and used influence attributes in the form of travel costs, travel time, and waiting time. The survey results were collected and then linear regression analysis was performed and modeling was performed using the binomial logit model. Data analysis was carried out from questionnaire data distributed to 100 respondents.
Findings: The survey results were collected and then linear regression analysis was performed and modeling was performed using the binomial logit model. Data analysis was carried out from questionnaire data distributed to 100 respondents. The results of linear regression analysis using the SPSS program obtained a mode selection model, namely (UMRT-UTJ) = -2.331 + 0.000X1 + 0.040X2 + 0.820X3, where X1 is the travel cost variable, X2 is the travel time variable and X3 is the waiting time variable. The conclusion obtained from the results of this study is that the MRT is the most preferred mode of public transportation compared to Transjakarta in this new normal era.
Research limitations/implications: Although most of the enterprises surveyed have an idea how to respond to calamities and mitigate disastrous situations, this research argues that a solid policy framework might be drawn through the local government units concerned to institutionalized this effort.
Practical implications: The convenience factor is the main factor for public transport users to choose the MRT, while the travel cost factor is the main factor for public transport users to choose Transjakarta.
Originality/value: This paper is an original work.
Paper type: Research paper