How is using of the Indonesian Banking Environmental Disclosure with GRI?

This study aims to determine how the differences in environmental disclosure in conventional banking with Islamic banking using the GRI index. This study found that conventional banking has a higher environmental disclosure than Islamic banking. In addition, the results of this study state that the disclosure of the Islamic banking environment is more representative when using the ISR index when compared to the GRI index. The data used are in the form of annual reports and sustainability reporting of conventional banking companies and Islamic banking listed on the Indonesia Stock Exchange in 2019. The data analysis technique used in this study is content analysis and statistical tests to confirm the results. Keywords: environmental disclosure, GRI index, ISR index, Indonesian Banking

Effectiveness of controlling foreign portfolio investment inflows using macroeconomic policy instruments and institutional strengthening (case study in Indonesia and Thailand)

This study analyzed the influence of macroeconomic and institutional variables on foreign portfolio investment inflows in two ASEAN countries, Namely Indonesia and Thailand, in 2005 – 2019. The analytical tools used in this research are Panel Vector Error Correction Model (PVECM) and Panel Ordinary Least Square (POLS). The estimation results show that the macroeconomic variables that are proxied using inflation and openness economy and institutional variables that are proxied using the variable level of corruption and quality of regulation have a significant effect. In the long term, the inflation rate, the openness economy, and the quality of regulation variables significantly affect foreign portfolio investment. Meanwhile, in a short time, only the inflation rate variable and the openness ratio have a significant effect on foreign portfolio investment. The two analytical tools used found that macroeconomic and institutional variables consistently affect foreign portfolio investment.

The Effect of Financial Distress, Firm Size, Leverage and Litigation Risk on The Application of Accounting Conservatism In Manufacturing Companies Listed In Indonesia Stock Exchange

This research aims to analyze the effect of financial distress, firm size, leverage, and litigation risk on implementing the accounting conservatism of manufacturing companies in Indonesia. The population in this research is manufacturing companies listed on the Indonesia Stock Exchanged (IDX) over 2014-2018. Research sample selection used the purposive sampling method. Obtained company data that meet the research criteria as many as 169 companies, so that the total research data is 149 data. The analysis methods in this research are multiple regression analysis. Based on the test results of the research conclude that variables of the board of financial distress, firm size, and litigation risk have no effect on accounting conservatism implemented of manufacturing companies. Meanwhile, the variable of leverage affects the accounting conservatism's implemented by manufacturing companies. Keywords: Conservatism Accounting. Financial Distress, Firm Size, Leverage, Litigation Risk

Six Sigma Analysis as an Approach to Improve Quality of Corrugated Zinc Sheet Product

Every manufacturing company will strive to create the best quality products. This is also done by PT. CMSM, a steel company, is producing corrugated zinc products. In several production periods, the defective product values were still found that exceeded the tolerance limit value set at 0.5% in corrugated zinc products. These problems are, of course, very detrimental to the company, so it’s essential to control the quality of corrugated zinc products. This study aimed to determine the factors that cause product defects, propose plans to improve product quality, and provide managerial recommendations based on Six Sigma analysis. Data collection techniques are carried out through observation, interviews, and documentation. Based on the study results, it is known that DPO is 0.000885 and DPMO is 884.6028. At this time, the company is at the level of 4.64 sigma with CTQ (Critical to Quality) folded zinc sheet, cut size is not according to standard, thickness is not according to standard, uneven coating layer and perforated zinc sheet. Based on the analysis, five factors cause product defects: humans, machines, methods, materials, and the environment. To improve quality, the company should improve their quality control through 5W + 1H analysis, namely by providing training to employees, periodic machine maintenance and ensuring that the SOPs that have been made are implemented correctly and adequately. Keywords: six sigma, DMAIC, product defect, quality control, manufacturing

Millennial Generation's Music, Moods, and Impulsive Buying: empirical studies in minimarkets

The purpose of this paper is to examine the influence of in-store music on impulsive buying among college students (as a millennial generation) in Bandung State Polytechnic, employed customer mood as mediator. Data from 200 respondents were received and analyzed using a regression for testing the hypotheses developed. The results show that the music is significantly affecting the customer's mood and impulsive buying. However, the customer mood does not play significantly affecting impulsive buying. Future research and managerial implications are addressed. Keywords: in-store music, mood, impulsive buying

How does Unified Theory of Acceptance and Use of Technology (UTAUT) Work on Adopting Financial Technology (FinTech) by MSMEs?

Micro Small and Medium Enterprises (MSMEs) have a very significant role in the economy, can even be said to be the backbone of the economy. However, MSMEs are precisely the sector hardest hit by the Covid-19 pandemic. Digitalization creates new opportunities for MSMEs in the pandemic. FinTech, one of the implementations of digitalization should be pursued to be used by MSMEs. Using path analysis processed using Partial Least Square (PLS), this research aims to identify how Unified Theory of Acceptance and Use of Technology (UTAUT) works on Adopting FinTech by MSMEs. The Outer Model and Inner Model reflect that the model work. The outer loading value of ? 0.7, AVE value ? of 0.5, Cronbach's Alpha ? 0,70, a correlation value ? of 0.50; and Composite Reliability ? 0.6, and R-Square 0.716 reflect it. However, regarding the factors that influence intention to use, it is different from previous research that became a reference. There are only four hypotheses proven. Those are Context had a significant positive effect on Perceived Ease of Use and Perceived Usefulness, and Perceived Ease of Use and Perceived Usefulness had a significant positive effect on the intention to use fintech. Keywords: FinTech, MSMEs, Digitalization, UTAUT, Inclusive

Effectiveness of Individual Performance Dialogue on Employee Performance (Case Studies on Civil Servants of the Ministry of Finance in City of Semarang)

Bureaucratic Reform in human resources began with the birth of Law No. 5 of 2014 on State Civil Apparatus (ASN). The new paradigm in the ASN Law makes ASN employees a profession that has an obligation to conduct self-development and must take responsibility for performance and apply merit principles in the implementation of ASN management. The Ministry of Finance followed up the Bureaucratic Reform in hr with performance management policies. Performance management in the Environment of the Ministry of Finance consists of three main stages, namely planning, monitoring, and determining performance results and evaluation. Performance evaluation results determine the performance value of employees and organizations, which affects employee careers and compensation. The solution by the Ministry of Finance is to implement management practices called Organizational Performance Dialogue (DKO) and Individual Performance Dialogue (DKI) whose main purpose is to improve the performance of employees and organization. This research is explanatory, where the research method used is Partial Least Square (PLS), with software for analysis using SmartPLS. Data collection instruments using questionnaires and structured interviews with research respondents are employees of the Ministry of Finance in Semarang City area. This research aims to know the effectiveness of performance dialogue on employee performance, so that the results are expected to be a reference in management practices in organizational units in the environment of the Ministry of Finance in an effort to improve the performance of employees and organizations. Keywords:Effectiveness, Individual factors, Leadership factors, Performance dialogue, Employee performance

The Impact of Gelora Manahan Solo Renovation on Persis Solo Potential Sport Tourism

Football is an extraordinary type of tourism in the sports sector which is very popular in the world, which the matches of football teams being tourist attraction objects that provide benefits for the organizers of the competition and the football club itself. Indonesian football competition has been participated by many professional teams, one of them is PERSIS Solo who participated in league 2. This research aims to analyze the potential interest in PERSIS Solo sports tourism in Surakarta after the renovation program of the Manahan Solo Stadium. This type of research is descriptive qualitative. The analysis method uses SWOT (strengths, weaknesses, opportunities, and threats). Internal environment analysis will focus on strengths and weaknesses, while the external environment will be the focus on opportunities and threats. The results showed that PERSIS Solo was in the quadrant I position, so the management of the club could take a policy with utilizing the strength of the internal environment to maximize existing market opportunities. Keywords:Football Sport, Persis Solo, SWOT Analysis, Special Interest Tourism

Innovation Capability Performance through Potential and Realized Absorptive Capacity: an Empirical Study in the West Java Mini Market

This study explores how potential and realized absorptive capacity affects innovation capability. This study aims to empirically examine the path relationship between potential absorptive capacity, realized absorptive capacity, and innovation capability in mini market in West Java, thus enhance our understanding of the mechanism between absorptive capacity and innovation capability. The authors have conducted a survey among employees with a valid response from 597 respondents. Multiple regression was used to assess the research model. The results provide evidence to show that potential and realized absorptive capacity are positively related to innovation capability, but in different proportions, and potential absorptive capacity affects positively to realize absorptive capacity. This study will contribute in an acceptable way to highlight the effects and role of both the potential absorptive capacity and the realized absorptive capacity in their role as independent variables and the results of this in innovation capability in turn as a dependent variable.Keywords: potential absorptive capacity realized absorptive capacity innovation capability

The Effect of Oil Price Shock and Inflation on Stock Returns: A Comparative Study on ASEAN-3

This study aims to examine the effect of the WTI type oil price shock and inflation on stock returns from the ASEAN-3 capital markets, namely Indonesia, Thailand, and Philippines. The data used are monthly data from 2015 to 2019. The data analysis technique used is multiple linear regression. The results showed that oil price shocks had a significant positive effect on stock returns on the JASICA Mining index and the SET Resources index, but had no significant effect on the PSE Mining and Oil index. Furthermore, inflation had a significant positive effect on stock returns of Indonesia seen from the JASICA Mining index. Whereas, inflation had no significant effect on the SET Resources index of Thailand and the PSE Mining and Oil stock index of Philippines. Keywords: Oil price shock, Inflation, Stock return