Self-congruence theory: Factors affecting brand loyalty in fast-moving consumer goods industry

This study aims to formulate a conceptual model for analyzing several variables on customer engagement and brand loyalty, especially in the fast-moving consumer goods (FMCG) industry. The self-congruence theory used in this study will go through the value of congruity, brand attractiveness, and customer-brand identification. The study uses structural equation modeling with samples of 105 respondents. The result is value congruence has a positive effect on brand attractiveness and customer brand identification. Customer engagement has a positive impact on customer brand identification. Brand attractiveness has a positive impact on customer brand identification and brand loyalty. Also, customer brand identification has a positive effect on brand loyalty.

Why do investors choose a mutual fund?

The purpose of this research is to identify the factors that support mutual funds investment decisions through overconfidence, risk perception, loss aversion, availability, and herding variables on the investment decisions of the residents of Batam City. Data were collected through questionnaires and processed using multiple linear regression. The results of testing and processing research data show that overconfidence, loss aversion, and herding significantly positively affect investment decisions, while risk perception and availability do not affect investment decisions.

Does transformational leadership encourage organizational commitment?

This study aims to determine whether job satisfaction mediates the relationship between transformational leadership and the organizational commitment of civil servants. A structural equation modelling approach was used to test the collected data with a sample of 51 respondents. The results show that job satisfaction can mediate the relationship between transformational leadership and organizational commitment.

Exploring the role of financial ratio and interest rate on banking credit channelling: Data from Indonesia

This study explores the effect of financial ratio and benchmark interest rate on the determinants of credit channelling in Indonesia. The data in this study uses quarterly data during the 2010-2019 period; the analysis technique in data processing uses panel data regression. The results of this study indicate that the model is simultaneous significant. Third-party funds and loan to funding ratio partially have a significant positive effect. Operating expenses and operating income have a significant negative impact. The benchmark interest rate has not substantially influenced the determinants of bank lending in Indonesia.

Does intellectual capital drive firm performance? Data from secondary sector companies on the Indonesia Stock Exchange

This research aims to determine the effects of Intellectual Capital, Leverage, and Liquidity on Firm Performance. Sample are secondary sector companies on the Indonesia Stock Exchange and used panel data regression for analysis; this research found that Intellectual Capital and Liquidity had a significant positive effect on Firm Performance, and Leverage did not have a considerable impact.

Does intellectual capital of “capital” matter? Investigation of small business revenue

The main purpose of this study is to examine the effect of length of business on revenue by mediating financial literacy and moderated by capital management ability. Financial literacy and capital management ability in this paper we call intellectual capital. This study used a saturated sample of 71 respondents. Data were analyzed using descriptive analysis and path analysis. The results of this study show that the length of business has a positive relationship to revenue. Furthermore, in general, knowledge-based intellectual capital has a statistically negative impact on revenue, but this finding is biased. Meanwhile, capital management which is an experience-based intellectual capital has a positive impact on revenue. Last but not least, the moderating variable of the place of business is proven to increase small business revenue.

Gen Z investment behavior: Does literation in line with intention?

This study aims to reveal the characteristics of literacy and investment intention of Generation Z (Gen Z). This type of research is descriptive with 80 respondents. The results showed that the investment intention of Gen Z was in a good category but was not accompanied by a sufficient level of literacy. This study provides a preliminary offer that the unique characteristics of Gen Z are very likely to lead to higher intention without proper knowledge.

Understanding taxpayer's compliance on E-Commerce

E-Commerce should be a potential source of tax revenue seeing its rapid growth and is supported by the growing growth of internet users. But in fact, the tax revenue target has not been achieved. This study aims to determine the effect of Taxpayer awareness and Understanding on Taxpayer compliance. The population used is taxpayers who do E-Commerce registered in Depok City, West Java. The sample was selected using a convenience sampling method with a sample size following the Slovin formula. Before testing the hypothesis, the data are tested by the validity and reliability test and the classical assumption test. The test results show that the understanding of tax regulations partially affects Taxpayer compliance. Furthermore, Taxpayer awareness has no partial effect on Taxpayer compliance with e-Commerce users.

Banking credit restructuring in Indonesia: Quo vadis?

This research aims to analyze the impact of Coronavirus Disease (Covid-19) on the accounting practices in banks associated with Indonesian Financial Accounting Standards (PSAK) 71 – Financial Instrument, particularly the allowance for impairment losses (CKPN) to respond to the Indonesian Financial Service Authority's Regulation (POJK) Number: 11/POJK.03/2020 concerning credit restructuring program and quality assets assessment. The research methodology is triangulation. This study reveals that the restructuring program helps banks from a significant jump of weak quality credits. Banks need to analyze the recovery rate of debtors as a basis for the stage of PSAK 71 with the Expected Credit Loss approach. The higher the CKPN, the smaller the net income. Besides, a tremendous amount of CKPN will pressure the Capital Adequacy Ratio (CAR). Therefore, shareholders should increase the capital, or the Indonesian Financial Service Authority (OJK) forces the bank(s) into a merger or acquisition.

Driver factors of whistleblowing intention in undergraduate student perspective

This research aims to determine the factors that influence the intention of accounting students in Semarang city to as whistleblowers. The data source used is the primary data obtained using a questionnaire given to accounting students in Semarang City 2016 intake with proportionate stratified random sampling and taken is 314 respondents and processed data by multiple linear regression. The results showed that attitudes had no significant effect on intention whistleblowing, while subjective norms and perceived behavioral control significantly affected intention whistleblowing.