The Role of Integrated Reporting in Emerging Market: Earnings Quality and Debt Maturity

The maturity structure of debt can have financial and operational consequences for a firm as debt maturity is a key aspect of financial flexibility. Moreover, debt maturity can impact a firm’s ability to undertake long-term productive investments and, as a result, affect economic activity. This study aims to examine the effect of earnings quality on debt maturity and the role of Integrated Reporting (IR) in moderating these effects. This study's methodology is a quantitative approach with multiple linear regression models and panel data. The sample employed in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The type of data employed in this study is secondary data sourced from financial statements and annual reports from 2016 to 2020. The sample selection using a purposive sampling method with the number of samples amounted to 595 firm-year observations. The results of this study suggest that earnings quality does not affect debt maturity. Additional tests show that income maximization companies tend to have shorter debt maturity. However, IR failed to moderate the effect of earnings quality on debt maturity. This study indicates that the Financial Services Authority (OJK) needs to conduct better monitoring and regulation to increase creditor protection through optimal debt policy disclosure from the companies.

The Role of Leadership Style in Fostering Creativity in the Workplace

The success of a business in the face of competition is inextricably linked to the ability of a transformational leader to foster a climate of creativity in the workplace. This study presents the findings of an analysis of the role of transformational leaders in fostering a climate of creativity in organizations. Multiple regression analysis is used to analyze data collected from respondents who are randomly selected from employees at several companies and then processed using the SmartPLS application. The researcher developed an instrument for the variables transformational leadership and climate of creativity based on several instruments used in previous research. The findings indicate that there is a strong correlation between transformational leadership and a climate of creativity, implying that transformational leadership plays a critical role in fostering creativity in the workplace.

Value Co-Creation in the Sharing Economy Platform: The Role of Ethical Perceptions

This study aims to determine the effects of consumer participation on value co-creation with consumers’ ethical perceptions as a mediation of the sharing economy platform in Indonesia. The research design used a quantitative method with a descriptive approach. The sampling technique used convenience sampling with 287 respondents. A questionnaire was utilized as the data collecting technique. SmartPLS was applied as the analysis tool. The results showed that consumer participation has a significant effect on ethical perceptions and value co-creation and ethical perceptions affect value co-creation significantly. Furthermore, this research proof that ethical perceptions mediate the positive relationship between value co-creation on the sharing economy platform in Indonesia. This research enrich and strengthen the role of consumer ethical perceptions and consumer participation in creating value co-creation that provides value for both consumers and service providers based on Service-Dominant Logic (Vargo and Lusch, 2008).

The Role of Government Control on Consumer Behavior to be Environmentally Oriented

Consumer orientation towards Green Products or environmentally friendly products is one of the supporting factors for business continuity (business sustainability). Consumer behavior in choosing a product is primarily determined by several things such as available product design, consumer knowledge, government control over consumers and producers. The role of the Government, Consumers and Producers together forms consumers' character in selecting the products to be consumed; therefore, the part of these three elements becomes essential to study. This study focuses on the role of government control, considering that other variables, namely consumers and producers, have been widely discussed in previous research studies. This study involved 210 respondents who live in Jakarta and surrounding areas. The selection of respondents was carried out by purposive sampling method with the criteria of respondents being groups of people who buy products for their own needs (not for resale). Data analysis was performed using Structure Equation Modeling - Partial Least Square (SEM-PLS). The results revealed that Government Control and Product Design had a direct and significant impact on consumer behavior, while consumer knowledge indirectly affected consumer behavior.

The Effect Spouse Support and Mental Attitude on The Trade-fish Economic Recovery

The aimed of this research was to measure the effect of partner support and mental attitude on the economic recovery of salted fish traders in the Lamekongga traditional market. This research was an ex-post facto causal associative. The subjects of this research were 19 sellers of salted fish in the Lamekongga traditional market. Data was collected by distributing questionnaires and documentation. Data were analyzed using simple regression and multiple regressions. The results of this research indicate that there is an effect of partner support on economic recovery, mental attitude on economic recovery, then partner support and mental attitude together on economic recovery of salted fish traders in the Lamekongga traditional market. The effect is positive and significant. The implication of the research is to describe the post-recovery economy, the peak of COVID-19.

Creating Culture Organizational Citizenship Behavior and Performance Through Human Research Optimization

We conducted this study to examine and explore the effect of developing human resources, competence, and motivation on Organizational Citizenship Behavior (OCB) and the Performance of State Civil Apparatus. This study uses a quantitative approach involving 320 respondents. Our research data was collected by distributing questionnaires directly to respondents. The results of this study indicate that the development of human resources has a positive and significant effect on Organizational Citizenship Behavior. Competence has a positive and significant effect on Organizational Citizenship Behavior. Positive and significant motivation on Organizational Citizenship Behavior. HR development has a positive and significant impact on the performance of ASN. Competence has a positive and insignificant effect on ASN performance. Positive motivation and not significant to the performance of ASN. Positive and significant motivation on the performance of ASN.

The Role of Financial Literacy as One of the Influences of Financial Behavior

This study aims to examine the impact of financial literacy and financial attitudes on financial behavior with locus of control as a mediation. This study uses primary data and secondary data and uses purposive sampling method in taking the sample, as many as 89 Postgraduate Students of the Management Study Program, University of Semarang. Data analysis using PLS (Partial Least Square). This study resulted: financial literacy and financial attitudes have a positive and significant impact on financial behavior and locus of control is proven as a mediating variable between the influence of financial literacy and financial attitudes on financial behavior.

Improving Employee Performance: The Role of OCB Between Personal Trust and Leadership

The purpose of this study is to investigate the improvement of employee performance with the role of OCB in mediating the relationship of personal trust and leadership. The sampling method illustrated in this research uses a purposive sampling method, namely the Makassar Main Kesyahbandaran Office employees who have extra motivation as many as 54 people. The analytical tool used is WarpPLS 7. 0. Personal trust has a positive and significant impact on employee performance. After that, leadership does not significantly affect employee performance. Next, personal trust has a positive and meaningful influence on OCB. Then, leadership has a positive and significant influence on OCB. Likewise, OCB has a positive and significant impact on employee performance. After that, personal beliefs have a positive and significant impact on employee performance through OCB. And finally, leadership has a positive and significant impact on employee performance through OCB. The originality of this research applies the principle of "SYAHDU" as the basis for employee performance.

The Effect of Anthropomorphic Appeal on Consumer Protective Behavior in Service Facilities

Implementing health protocols, wearing masks, and maintaining physical distance in the service facilities are necessary during this Covid-19 pandemic. So, we need a health appeal message in the service industry to discipline consumer behavior. This study examines the effects of anthropomorphic persuasive appeal on consumer protective behavior. This study consists of two studies and used an experimental method. The results showed that the anthropomorphic persuasive message made consumers feel more fear, understand the message more easily, and perceive that the object had more power. The effect of messages on protective behavior is significantly mediated by fear. Meanwhile, ease of understanding and power are not significant mediations. Study 2 which focuses on the application in service facilities also shows that anthropomorphic appeal can influence protective behavior. These results indicate that the emotional aspect, in this case, the fear of consumers, has more influence on protective behavior.

Developing Factors of E-Wom: Intention to Buy from the Consumer via Tik-Tok

This research focuses on developing new concepts and empirically testing eWoM variable-forming factors on consumer purchasing intentions, and looking at the indirect influence of e-wom forming indicators. This study used a sample of 100 respondents who had purchased after seeing tik-tok. The sampling technique used is purposive sampling by spreading questioner online. This study also uses structural equation technique with data analysis using SEM-PLS. The results showed that Platform Assistance has a significant effect on purchase intention. Not only that, but the concern of others and also helping the company has a positive and significant influence on purchasing intentions. This study is still rare in looking at what factors form the variable e-whom and how these factors influence consumer purchasing intentions. This research in the design is static, a model that develops based on empirical studies and testing that is only limited to establishing a simple relationship related to e-wom forming factors that can affect consumer purchasing intentions through a tik-tok application.