A HOLISTIC CONCEPT OF NEUROINCOME AS A SOLUTION OF THE “TYRANY BOTTOM LINE “IN WORKPLACE

Purpose — This research aims to formulate a holistic concept of neuroincome. Design/methodology/approach — The data collected are from various commercial bank employees’ experience with variation grade and position, local and international bank in Indonesia. Based on a spiritualist paradigm, the data are analysed by intuition using Taubat, Zikir, Doa, and Tafakur (TZDT) method within the framework of Neuro-Psycho Spiritual (NPS) methodology. The NPS methodology is used as an integrated science to study humans holistically by including materialistic, psycho, and spiritual dimensions. While the intuition in TZDT frame is a tool utilized to analyze data that relies entirely on God's guidance in the form of intuition and sense. Findings — The result of the study is a holistic concept of neuroincome in the form of “extra” income and physical goods possible converted financially, earned by an individual as his/her working compensation stimulated by company’s tool/policy/system in workplace such as bonuses financially or bonus in the form of distribution of company shares, incentives, fringe benefits, performances allowances, job allowances, award, facilities and other related financial compensation. The positive stimuli happened if the nerves stimulate the release of hormone to perceive income in positive attitude such as empathy, helpful and sincerity. The negative stimuli happened if the nerves perceive the income excessively so it could make unethical actions or fraud. Then, qona’ah (sufficient sense) and modesty are found intuitively as a solution of “tyranny bottom line” in workplace. These attitudes stimulate a resurrection of the harmony of materialistic, psycho, and spiritual consciousness to live in a holistic way and bring closer to God in everyday working life. Practical Implications — The holistic concept of neuroincome is explained through Neuro-Psycho Spiritual (NPS) methodology. Originality/value — Authors are using various commercial bank employees’ experience with variation grade and position, local and international bank in Indonesia as their subject.

PERFORMANCE ANALYSIS OF REGIONAL GOVERNMENT OWNED ENTERPRISES BANK PERKREDITAN RAKYAT MAJATAMA AND THE REGIONAL WATER SUPPLY COMPANY OF THE MOJOKERTO REGENCY GOVERNMENT IN FINANCIAL PERSPECTIVE

Purpose — The purpose of this study is to evaluate the performance of the Mojokerto Regency 2019 Regional Owned Enterprises (BUMD). Design/methodology/approach — The research method used is descriptive qualitative analysis. The stages of preparatory research determine the techniques used in the analysis. The next stage gathers indicators in measuring financial performance. Determine the criteria in accordance with the theory used for financial performance analysis. Collection and analysis of financial data of BPR Majatama and the Regional Water Company. Findings — The results of the study show that Majatama People's Credit Bank Study of the Gross Value of Bad Debt in July, August, September, and October 2019 are safe. Originality/value — This study evaluates the performance of the People's Credit Bank Majatama. It also evaluates the performance of the Regional Water Supply Company and provides performance recommendations. Practical Implication — The calculation of Gross and Net non-performing loans experiences a positive trend and is far from the maximum limit required by Bank Indonesia of 5%. Regional Water Supply Companies in July, August, September, and October 2019, management is advised to control the general administrative costs, increase revenue and reduce operating costs through efficiency and effectiveness to increase profits in the following month.

EXPLORING SKILLS NEEDED FOR DISRUPTIVE DIGITAL BUSINESS

Research Purpose – In today’s disruptive digital business era, many new business models, such as digital start-ups, have emerged, and this phenomenon needs workers with particular skills. The aims of this preliminary empirical research paper are to explore and identify the skills needed for disruptive digital business in the Indonesian context, particularly in the Jakarta region. Design/methodology/approach – This qualitative study conducted semi-structured interviews with ten respondents from various types of Indonesian start-ups, such as unicorn start-up, financial technology and education technology, that have been in operation four to 12 years. The interviews were based on five core questions with the purpose of exploring respondents’ experience regarding skills needed and challenges faced at work in disruptive digital business. Observation was conducted at the Education Technology start-up office located in Jakarta with an aim to investigate workplace environment, and triangulation was used to validate the interviews’ results. Findings – The results show that (1) innovativeness, (2) leadership skills, (3) social interaction, (4) initiative mindsets, (5) self-disruption, (6) critical thinking, (7) management, and (8) analytical thinking are eight pivotal skills identified for managing disruptive digital business. Practical implications – Innovativeness, leadership and social interaction are the top three skills that are essential for actors in Indonesian digital start-ups to have competitive advantages in this disruptive digital business era. Original/value – This paper explores skills needed for the disruptive digital era in an Indonesian context.

INTRODUCING INDONESIAN CRITICAL VIEWS FOR SOCIO-ENVIRONMENTAL ACCOUNTING STUDIES: INSIGHT FORM TAN MALAKA’S THOUGHT

Purpose — This research tries to introduce one of the critical thoughts typical of Indonesia, namely Tan Malaka's view, which can be used in socio-environmental accounting studies. Design/methodology/approach — This research uses a narrative literature review method, this article then compiles the Tan Malaka critical methodology pattern that focuses on the role of the government as a regulator, supervisor, and executor of socio-environmental issues to present an accountability framework for social-environmental issues to present an accountability framework for social-environmental issues. Findings — This result of this research shows that the development of paradigmatic studies in the field of accounting opens up great opportunities to complement, refine and even present concepts to new accounting models that are in line with the demands of the times, as in this article shown, which borrows Tan Malaka's thoughts. This thought has a role as a methodological basis for presenting the concept of social-environmental accountability typical of Indonesia, which is strongly influenced by the active political movements of the elements of society. Practical Implications — This research encourages the presence of socio-environmental accounting studies without forgetting the context of locality and the dynamic people's political aspirations. Originality/value — In particular, the framework of this research is composed of the aspiration of people affected by socio-environmental problems that do the political movement, together with NGOs, to protest the socio-environmental issues.

THE RELATIONSHIP BETWEEN PSYCHOLOGICALl CAPITAL AND READINESS FOR CHANGE ON THE TRANSFORMATION PROGRAM OF STATE OWN COMPANY AND PRIVATE COMPANY IN JABODETABEK AREA: LEADERSHIP STYLE AS MEDIATOR

Research aim: The aim of this research research was to examine whether leadership style mediated the relationship between psychological capital and readiness for change in the process of organizational transformation of state-owned and private companies in Jabodetabek, Indonesia. Design/ Methodology/ Approach: A survey was conducted on 149 employees from 256 of private companies and state own company’s. There were three instruments used: the scale of readiness for change from Hanpachern et.al (1997) and Armenakis et.al (1999; 2013), the scale of psychological capital from modified by Dewayani (2014), and the scale of leadership (transformational and transactional) from Bass and Riggio (2006). All three of these measurement scales have strong reliability scores between .82 to .91. The data was analysed by SEM (Structural Equation Modeling) and the STATCAL statistical program. Research findings: The results revealed that the perception of employee self-leadership fully mediated the relationship between psychological capital and readiness for change. Theoretical contribution/ Originality: It is suggested that in a process of transformation, the role of both the transactional and transformational leadership styles is important, but transformational leadership has more significant influence in the process of organizational transformation. although in theory and previous studies have stated that transformational leadership is more significant than transactional leadership in the process of organizational transformation, in this study shows the level of position in the organizational hierarchy also influences. In this study shows that at the staff level especially sacrificed proves that the transactional leadership style is more influential than the transformational leadership style. Thus, in the process of organizational transformation both leadership styles need to be applied depending on the group of employees that will be influenced. The lower the position, the more the need to apply transactional leadership style, the higher the position the possibility of the need for transformational leadership style. Practitioner/ Policy implication: From the description above, readiness for change can be interpreted as psychological and physical readiness, to understand the need for changes needed by the organization, individual beliefs to be able to implement planned or proposed changes and to believe that these changes can have a positive impact, both for themselves and organization. Research limitation: The sample size is too small to generalise the findings to the larger population. In addition to samples that are too small to be generalized to a larger population, this study also only involves samples in Jabodetabek so that it is less representative of the population in Indonesia, other than that it is only taken from the staff level so that the managerial level is not examined in this study. Manuscript type: Research paper.

ACCOUNTING FOR GOVERNMENT PERFORMANCE IN THE DEVELOPMENT OF THE NIGER DELTA REGION OF NIGERIA

Purpose: This paper accounts for Government performance in the development of the Niger Delta Region of Nigeria. The aim is to investigate the impact of government performance on school enrolment figure and state governments’ expenditures on health on the human development index of the region from the period, 1990-2018. Design/Methodology/Approach: The paper adopted the ex-post facto research design and made use of secondary data obtained from the Central Bank of Nigeria Statistical Bulletin and the World Bank Data. The population of the Niger Delta comprises forty million, six hundred and forty-five thousand, two hundred and five (40,645, 205) individuals in the region. The data obtained was statistically analysed using multiple linear regression. The Statistical Package for Social Science (SPSS) version 22 was employed for the analysis of the study. Findings: The study found that with the huge revenue generated from crude oil and natural gas by the Nigerian Government from the Niger Delta region, the school enrolment figure and state governments’ expenditures on health do not have an impact on human development index on the development of the Niger Delta Region. Unique contribution to theory, practice and policy: This study has contributed to the body of knowledge through Accounting for government performance and development of the Niger Delta region of Nigeria, using human development index, school enrolment figure and State governments’ expenditure on health as variables. The study recommends that Ministry of education, health and the State governments must work hard, in order to achieve the Sustainable Development Goals (SDG) in the education and health sector. The education and health budgetary allocations must be taken seriously and monitored thoroughly so as to ensure every kobo is accounted for. Maximum impact must be felt from whatever the government sets aside as the education and health budget and this could be seen to also improve the human capital development in the region. Finally, the State governments should also collaborate with the communities to implement good healthcare system and also quality education in the Niger Delta. The essence of this is not just to stop at the budgeting, but also to ensure full and accountable implementation of the health and education budget.

EVALUATING THE ROLE OF INTERNAL AUDIT AND ITS RELATION TO THE QUALITY OF FINANCIAL STATEMENT

Purpose — This research aimed to obtain empirical evidence about the effect of accounting understandability, human resource competency and the role of internal audit as moderating variable on the quality of financial statement. Design/methodology/approach — This research was conducted on all financial administration officials and treasurers of local government in Bangli Regency with the primary data was obtained from questionnaires which were distributed to respondents. Sample was determined through purposive sampling. The analysis technique used was the multiple linear regression analysis. Findings — The results suggested that accounting understandability and the human resouce competency had positive effect on the quality of financial statement. Meanwhile, the relation between accounting understandibility and the quality of financial statement, the role of internal audit was not the moderating variable. Whereas, the effect of the role of internal audit was proven to moderate the relation between human resource competency and the quality of financial statement, with negative direction. Practical Implications — The financial statement of local government is a form of accountability on the use of local finances as the implementation of regional autonomy and the operational of local government to provide useful information in decision making. Originality/value — The quality of the said financial statement is determined by qualitative characteristics which are relevant, reliable, comparable and understandable, based on PP No. 71 of 2010.

THE INFLUENCE OF INFORMATION SHARING AND INFORMATION QUALITY TOWARD SUPPLY CHAIN INTEGRATION AND ENTERPRISE PERFORMANCE (Study of Shallot Farmers in East Java)

Purpose — This research was conducted to study the effect of information sharing and information quality toward supply chain integration and farmer business performance. Design/methodology/approach — The type of this research is quantitative explanatory research. The data used in this study are primary data obtained by questionnaire. The sampling method uses multistage proportional random sampling, sample obtained amount 200 farmers. Data analysis in this study uses path analysis method with SPSS 23. Findings — The results of this research indicate that the quality of information is not significant to the integration of supply chain and farmer business performance. Information sharing has a positive and significant effect toward supply chain integration and farmer business performance, supply chain integration has a positive and significant effect toward farmer business performance. Practical Implications — Increasing global business competition and efforts to shorten product life cycles are the two main factors that encourage businesses to change their focus from competitive competition to mutually beneficial relationships and cooperation to improve business performance. Originality/value — The main objective of supply chain activities for business activities is a crucial element because with these activities the goods produced can reach the end consumers.

AN INVESTIGATION THE RELATIONSHIP BETWEEN ORGANIZATIONAL CULTURE AND EXTERNAL CUSTOMER SATISFACTION ORIENTATION (An Empirical Study of four stars hotels in Tripoli- Libya)

Purpose — This research was conducted to study the effect of information sharing and information quality toward supply chain integration and farmer business performance. Design/methodology/approach — The type of this research is quantitative explanatory research. The data used in this study are primary data obtained by questionnaire. The sampling method uses multistage proportional random sampling, sample obtained amount 200 farmers. Data analysis in this study uses path analysis method with SPSS 23. Findings — The results of this research indicate that the quality of information is not significant to the integration of supply chain and farmer business performance. Information sharing has a positive and significant effect toward supply chain integration and farmer business performance, supply chain integration has a positive and significant effect toward farmer business performance. Practical Implications — Increasing global business competition and efforts to shorten product life cycles are the two main factors that encourage businesses to change their focus from competitive competition to mutually beneficial relationships and cooperation to improve business performance. Originality/value — The main objective of supply chain activities for business activities is a crucial element because with these activities the goods produced can reach the end consumers.

THE “Green” TERM AND ACCOUNTING EDUCATION

Purpose – This paper aims to uncover the meaning of "green" through the point of view of accounting educators. Design/methodology/approach – Ecophenomenology is used as a methodology to uncover the meaning of “green” by involving three professors from several universities in Indonesia who focus on sustainability and green accounting as informants. Findings – This research shows that accounting educators provide a deeper meaning related to green, which in addition to considering the triple bottom line (3P) concept also includes values/beliefs as spiritual elements in it. "Green" is specifically interpreted as a process of harmony in life. Practical Implications – Finding of this research contributes to construct green accounting education’s form that not only focuses on the concept of business with 3P aspects but there is a spiritual aspectalization, so that accountants resulting from such education have a holistic view of their environment. Originality/value – Terminology in the field of green accounting is experiencing rapid development both in terms of meaning and new terms that emerge. Not much research has paid attention to the definition and meaning of the term yet, especially the term "green" itself. Whereas, the term and it’s meaning might impact to the development of green accounting education.