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1 – 10 of over 1000Bayu Giri Prakosa, Danur Condro Guritno, Theresia Anindita, Mahrus Kurniawan and Ahmad Cahyo Nugroho
This study aims to analyze how ready a firm is to transform into Industry 4.0 using the Readiness Index (INDI 4.0) assessment. It also investigates the differences (before and…
Abstract
Purpose
This study aims to analyze how ready a firm is to transform into Industry 4.0 using the Readiness Index (INDI 4.0) assessment. It also investigates the differences (before and after) of the program “Making Indonesia 4.0” in 2018 in socioeconomic and demographic aspects.
Design/methodology/approach
The INDI 4.0 assessment involved a self-evaluation by 622 companies across 13 industry sectors, subsequently verified by the Ministry of Industry. This study incorporates discussions with industry experts to enhance the interpretation of the analytical findings.
Findings
This study explores the interrelation among the components of INDI 4.0 across different levels, assessing the readiness of each sector for Industry 4.0. The findings reveal the diverse impact of implementing Industry 4.0 in Indonesia on socioeconomic and demographic aspects. Furthermore, the study proposes several policy recommendations for the Indonesian government’s consideration.
Research limitations/implications
This study’s scope is confined to the industrial context of Indonesia, as the assessment components are tailored to the specific characteristics and culture of the country’s industry. Subsequent research endeavors can leverage this study as a foundational reference, adapting the components to align with the particular interests of other nations.
Practical implications
Businesses, especially those in Indonesia, can employ these findings to evaluate their position in the context of Industry 4.0 transformation compared to their industry. Simultaneously, the Indonesian government can use these results as a starting point to evaluate and potentially enhance their policies related to Industry 4.0. We recommend five policy proposals for the Indonesian government: diversifying measurement models, shifting terminology, emphasizing soft skills, promoting continuous learning and implementing Center of Digital Industry Indonesia 4.0 (PIDI 4.0) initiatives.
Social implications
This study offers a broad impact of Industry 4.0 implementation in socioeconomic and demographic aspects in Indonesia, such as income, job-shifting, age, educational background and gender.
Originality/value
To the best of our knowledge, no prior research has explored the repercussions of industrial implementation on socioeconomic and demographic facets.
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Novrys Suhardianto, Bambang Subroto and Grahita Chandrarin
The purpose of this study is to describe the development of market based accounting research (MBAR) published in Indonesia for 10 years. This study attempts to explain the topics…
Abstract
The purpose of this study is to describe the development of market based accounting research (MBAR) published in Indonesia for 10 years. This study attempts to explain the topics of MBAR, research method used, the variables, between-variable relationship formed, and the units analysis used in MBAR. This research uses qualitative-descriptive method to create descriptive models of MBAR articles published in accounting journals that have been accredited with minimum grade of B. The analysis of 109 MBAR articles of five accounting journals shows that 10 MBAR themes are still potential. Among three methods in MBAR, the multivariate association study is dominant. Some papers use intervening and moderating model to explore the relationship between accounting data and capital market reaction. The results for each theme are described in a research map that shows the relationship between variables (constructs) of MBAR from three units of analysis. This paper finds some implications to MBAR research agenda in the future, especially for meta-analysis research and triangulation research, due to many inconsistencies of the MBAR findings in Indonesia. In addition, accounting standard research topic is still promising in the moment of accounting standards transition.
Budi Utomo, Sukma Rahayu, Elvira Liyanto, Nohan Arum Romadlona, Dewi Nuryana, Riznawaty Imma Aryanty, Melania Hidayat, Anggraini Sariastuti, Maria Gayatri and Robert Magnani
Indonesia subscribes to rights-based principles of family planning. However, a chasm between principles and practice has long been noted on a global basis, and progress has not…
Abstract
Purpose
Indonesia subscribes to rights-based principles of family planning. However, a chasm between principles and practice has long been noted on a global basis, and progress has not been well-documented. This paper aims to assess the extent to which the Indonesian national family planning program has evolved in a manner that is consistent with rights-based principles.
Design/methodology/approach
The primary source of data was five Indonesian Demographic Health Surveys undertaken from 1997 to 2017. The analyses were organized around three major categories of family planning-related human rights. Trend analysis and logistic regression were used in analyzing the data.
Findings
Indonesian women have considerable autonomy in family planning decision, reporting that family planning decisions were mainly made by themselves or jointly with their spouse. Although contraceptive method awareness and demand for family planning are high, Indonesia fares poorly with regard to informed choice in contraceptive method selection. Access to family planning services is comparatively high as judged by contraceptive prevalence, family planning demand satisfaction and unmet need for family planning. However, significant geographic and socioeconomic inequity were observed on many indicators, with eastern Indonesian provinces consistently lagging behind.
Research limitations/implications
This paper focuses on married couple, as Indonesia has a restrictive policy to limiting access and information of family planning for other groups, unmarried youth in particular.
Originality/value
This paper makes an important contribution to document how effectively the prohuman rights policy orientation toward family planning has been translated into services.
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Nofie Iman, Muhammad Tafdhil Amanda and Jovita Angela
The authors have faced rapid technological developments over the past few years. Still, the authors face challenges of maritime supply chain inefficiency, high costs and the low…
Abstract
Purpose
The authors have faced rapid technological developments over the past few years. Still, the authors face challenges of maritime supply chain inefficiency, high costs and the low competitiveness of Indonesian ports. In line with the flow of this research, the purpose of this paper is to conceptualise best practices to improve port connectivity, which impacts improving maritime logistics capabilities in Indonesia that are relevant to the current situation.
Design/methodology/approach
The authors utilise surveys and interviews as a data collection method, where several sources were actors in the maritime logistics industry. The authors also use secondary data from the Ministry of Transport of the Republic of Indonesia, online databases as well as trade magazines and newspapers. This paper conducts a multiple case study and principal component analysis (PCA) to meet the research objectives.
Findings
The intention to use port digitisation services will increase if the perceived usefulness of the service also increases. Also, if the negative coefficient of user trust rises, it will bring a very sharp decrease in customers' intentions to use. Furthermore, the high estimated value of context indicates that users expect to have a good experience using the application and bring benefit to their business.
Originality/value
Based on the authors’ knowledge, there has been no review about port digitalisation, specifically in Indonesia. The authors initially provided best practices to improve port connectivity, which can impact improving maritime logistics capabilities.
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Services trade has registered a dynamic evolution in almost all developing countries. Despite the rising share in world services trade by developing countries, the gap between…
Abstract
Services trade has registered a dynamic evolution in almost all developing countries. Despite the rising share in world services trade by developing countries, the gap between developed and developing countries in service exports have been widening. Developed economies have become service exporters, while developing economies are found to be more receptive towards service imports. This paper attempts to gain some insight into the actual nature and extent of exports of services from developing countries, and examines their emergence as significant players of services trade as well as the underlying factors and broader implications. One of the conclusions of this paper is that developing countries successfully export a variety of services to both developed and developing countries, whereas a relatively limited number of developing countries seem to be heavily involved in services exports trade across a range of sectors. This, alternatively, indicates that services exports, on a large international level, are associated with higher levels of development and that not all developing countries are yet in a position to be large-scale exporters.
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Wahyudin Nor, Muhammad Hudaya and Rifqi Novriyandana
The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local…
Abstract
Purpose
The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment influence the disclosure of financial statements on the official website of local government.
Design/methodology/approach
The data of this research comprise 68 financial statements during the period 2015–2016 collected from 34 local governments across Indonesia by employing the census method. The data then are analyzed using logistic regression.
Findings
The results of this study show that audit opinion has a positive significant influence on the disclosure of financial statements on local government websites in Indonesia, while the audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment have no significant influences on the disclosure of financial statements local governments’ websites across Indonesia.
Originality/value
The study contributes to the public sector accounting research by enhancing our understanding to the disclosure of financial statements on local government websites.
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Subir Bairagi, Matty Demont, Marie Claire Custodio and Jhoanne Ynion
The purpose of this paper is to analyze geographic heterogeneity of consumer preferences for intrinsic quality attributes of rice in South and Southeast Asia and the drivers of…
Abstract
Purpose
The purpose of this paper is to analyze geographic heterogeneity of consumer preferences for intrinsic quality attributes of rice in South and Southeast Asia and the drivers of demand for these attributes, with a particular focus on rice fragrance and the role of gender.
Design/methodology/approach
Stated-preference surveys were conducted with 4,231 urban and rural consumers in 37 cities across seven countries (Bangladesh, India, Cambodia, Indonesia, the Philippines, Thailand, and Vietnam) during 2013–2014 and analyzed through a rank-ordered logistic regression with incomplete ranking choice data.
Findings
Preferences for rice attributes are found to be significantly heterogeneous among consumers in South and Southeast Asia. Urban Thai consumers tend to prioritize appearance and cooking characteristics over taste and nutritional benefits, relative to all other surveyed consumers. In contrast with South Asian consumers, Southeast Asian consumers have largely adopted Thai preferences for rice texture and fragrance, a trend that was earlier coined “Jasminization.” We find that demand for rice fragrance is mainly driven by women, educated consumers, large families, families spending a lower share of their food expenditures on rice, and consumers in Southeast Asia (particularly the Philippines and Cambodia).
Originality/value
Little is known about geographic heterogeneity, drivers, and the role of gender in demand for rice fragrance. This paper fills these knowledge gaps. Our findings suggest that the more women are empowered in grocery decision-making, the more demand for aromatic rice is expected to rise. These insights can assist market-driven and gender-responsive rice breeding programs in simultaneously enhancing rice farmers' livelihoods and gender equity.
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Trisninik Ratih Wulandari and Doddy Setiawan
This study aims to examine the effect of ownership concentration and foreign ownership on tunneling activities in Indonesia.
Abstract
Purpose
This study aims to examine the effect of ownership concentration and foreign ownership on tunneling activities in Indonesia.
Design/methodology/approach
The population in this study were manufacturing companies listed on the Indonesian Stock Exchange from 2014 to 2018. The total observations used in this study were 557 observations. This study used three measurements to assess tunneling activities in a company, namely, related party receivables (TUL1), related party payables (TUL2) and related party receivables-payables (TUL3).
Findings
The results of this study indicated that ownership concentration and foreign ownership had a negative effect on tunneling activity of TUL1. Meanwhile, the effect of ownership concentration and foreign ownership on TUL2 and TUL3 showed a positive effect. This indicated that manufacturing companies in Indonesia preferred to carry out tunneling activities through related party payables compared with related party receivables. Foreign ownership was also effective in controlling the company’s tunneling activities when the company conducted tunneling transactions of related party receivables. Small companies and companies with positive return on assets were more susceptible to tunneling activities carried out by the companies.
Practical implications
The results of this study can be used as a consideration for investors in making decisions by looking at tunneling activities carried out by companies in Indonesia.
Originality/value
To the best of the authors’ knowledge, no previous study in the tunneling literature has compared the results of the effect of the concentration of foreign ownership and ownership on tunneling using three measurements at once. This is useful to see the company’s behavior of tunneling activities from a different perspective.
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Sataporn Roengtam, Achmad Nurmandi, David N. Almarez and Anwar Kholid
This research aims to investigate the impact of the use of social media on the organizational form and function in selected local governments of Indonesia, Thailand and the…
Abstract
Purpose
This research aims to investigate the impact of the use of social media on the organizational form and function in selected local governments of Indonesia, Thailand and the Philippines.
Design/methodology/approach
This research used quantitative and qualitative methods. The researchers not only conducted comparative– explanatory studies among the three ASEAN cities but also used multiple-informant and secondary data analyses. All variables are operationalized into indicators and transformed into a questionnaire in three languages: English, Indonesian and Thai. Primary data for the research were collected using a cross-sectional survey conducted in Bandung City, Indonesia; Iligan City, the Philippines; and Pukhet City, Thailand.
Findings
This research found that social media use has not yet affected the internal organizational processes in the three cities. Also, social media use is not appropriated as a space for citizen–government interaction. It is used for only information dissemination to the public; social media seems to have been used for only collecting information from citizens but not for involving them in the decision-making process.
Research limitations/implications
This research covers only three cities in the ASEAN countries, and the findings cannot be generalized to others. Moreover, this research looks at the supply-side dimension or government organization side only. However, the findings confirm that findings of previous research studies that social media use in the local government is only for information dissemination.
Practical implications
Legal bases for social media use could be an urgent matter to address to advance more fundamental changes in government processes.
Originality/value
There is no prior comparative study on the use of social media by local governments in the ASEAN countries. Social media owing to its sense of personalization or sense of community improves communication between citizens and government better than e-government sites; however, as articulated by Mirchandani et al. (2008), social media may hinder rather than facilitate the delivery of services (Mirchandani et al., 2008). This is due to the absence of a legal basis of its use, as well as agreements on the manner of its use, which prevents full integration of social media into the governance process, particularly in the cases of the cities of Iligan, the Philippines, and Phuket, Thailand.
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Nur Fadjrih Asyik, Dian Agustia and Muchlis Muchlis
The purpose of this study is to test the determinant of financial report quality and its consequences to the company values.
Abstract
Purpose
The purpose of this study is to test the determinant of financial report quality and its consequences to the company values.
Design/methodology/approach
This research is using a quantitative approach and testing a theory by formulating some hypotheses. The sample of this study is 85 go public companies listed in the Indonesia Stock Exchange, for a 5-year observation period from 2016 to 2020. Hence, it has a total of 425 observations. Data were analyzed using path analysis.
Findings
The results found that innate factors from financial reporting quality (FRQ) consists of dynamic factors (operation cycle and sales volatility) as well as static factors (firm’s size, FS). These factors help to achieve FRQ and are able to provide a positive response to the market. On the other hand, static factors (firm’s age, FA) and institution risk factors (leverage) are not able to produce FRQ. Thus, it cannot be considered as an economic decision maker for an investor.
Practical implications
Research implications include theoretical and practical implications. Theoretical implications prove that the valuation of clean surplus theory, which shows the market value of the company, is reflected in the components of the financial statements. This study also uses more than one quality of financial reporting. The practical implication of the research is that the research results are expected to provide information for the company’s management, to fulfill quality financial reporting and so that the market or investors will respond positively to these conditions. In addition, quality financial reporting information provides benefits for investors and capital market analysts (consisting of investors, brokers and market securities analysts) in determining investment decisions. The Financial Services Authority is also able to improve the implementation of corporate governance practices in Indonesia, through reform of the framework supervision of the financial services sector.
Originality/value
This research examines the determinants of FRQ and its consequences on firm’s value (FV). Innate factors proxies from FRQ include dynamic factors (operation cycle and sales volatility), static factors (FS and FA) and institution risk factors (leverage). A follow-up study on the value of the company because it shows the magnitude of the market response (financial statement users) on the quality of financial reporting, which is reflected in FV, the originality of this research is that the object of research is carried out in developing countries, specifically in Indonesia, because most of the previous research was carried out in developed countries.
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