Search results

The purpose of this research is to examine the factors that affect brand satisfaction of a Muslim customer who is making purchases from selling outlets on social media.

The study used a new mechanism of sampling for research studies relating to social media which. Further, we used hierarchical regression to analyze the moderation effects of religiosity.

The authors’ findings suggest that religiosity has moderation effects on the relationship between halal social media and brand satisfaction of a Muslim customer and even higher moderation effects on relationship between customer engagement and brand satisfaction of a Muslim customer.

The respondents of this research are completely unknown as the data has been collected from google-docs link sharing arrangement.

This study identifies factors that need to be focused on winning the brand loyalty of a Muslim customer.

This study provides a new sampling methodology to be used for the purpose of studies related to social media, which has been labeled as “social-media disguised snow ball sampling”. Further, this study is one of the few studies in the area of “halal social media”.

This paper aims to identify the strengths of the universities based on the research area which are prioritized by the Government of Indonesia in the National Medium Term Development Plan 2015–2019, in the research areas of food and agriculture; energy, new and renewable energy; health and medicine; transportation; telecommunication, information and communication; defense and security technologies and advanced materials.

The mapping of the research strength in Indonesian universities is performed by using data of the university research output in the Information System for Research and Community Service, Ministry of Research, Technology and Higher Education and categorized into seven categories, i.e. accredited national journals, international journals indexed by Scopus or others, Intellectual Property ownership, textbooks, prototypes and an appropriate technology. Based on the data obtained from Information System for Research and Community Service, there are 904 universities in Indonesia conducting research activities and generating 14,188 research outputs.

This paper analyzes 3 of the 9 National Research Priorities, namely, food, energy and health and medicine. The data show that there are 904 universities in Indonesia conducting research activities and producing 14,188 research results. The research strength index based on National Research Priorities shows that three universities have the highest cluster strength index. Gadjah Mada with an index value of 4.95 is the highest index in the food cluster. In the energy cluster of the Institut Teknologi Bandung with the highest index value of 0.63. Meanwhile, the Universitas Indonesia reached 2.06 as the highest index value in the health and medicine cluster.

Measurement of the strength of the study was conducted using data from research results from universities in 2016 which were recorded in the Information System for Research and Community Service. The University’s R&D strength is calculated from seven categories of research results: accredited national journals, international journals indexed by Scopus or others, intellectual property rights, textbooks, prototypes and appropriate technology products.

This study aims to propose priority solutions for mitigating the impact of the Covid-19 pandemic through the Social Safety Net (SSN) based on the Islamic objectives.

The analytic network process method is used in this study. Focus group discussions and in-depth interviews with relevant stakeholders were used to collect data and supplemented by a literature review to explore comprehensive information.

The findings indicate different opinions among experts, including regulators, practitioners, associations and academics regarding the most important priority solutions to the impact of Covid-19. However, experts agree that the highest priority solution is the SSN program in the lineage sector, specifically the distribution of the Family Hope Program. A program in the field of protecting the mind is the second priority solution. The program in the field of soul and wealth is the third priority solution.

This study contributes to the development of government policy to deal with the socioeconomic impact of Covid-19 based on the Islamic objectives by mapping the SSN through the five elements of protection, namely, faith, soul, mind, lineage and wealth protection based on priority solution.

Joint board management meetings bring boards of directors and top management teams together to share information and discuss company matters. The authors investigate whether these joint meetings are associated with higher agency costs or information sharing benefits in the context of firm earnings management.

Using publicly disclosed data on the frequency of joint board management meetings in Indonesian firms, the authors examine the relationship between joint board management meetings and earnings management during 2010–2017.

The authors find that more joint board management meetings are associated with lower earnings management. This is consistent with joint board management meetings providing net information sharing benefits. Additional testing indicates that the results are the strongest when firms hold more joint board management meetings than regular board meetings.

The findings suggest that in addition to holding regular board and audit committee meetings, formal meetings between boards of directors and top management teams are beneficial to shareholders by restricting opportunistic accounting choices by firm management.

The purpose of this paper is to analyse the publication of big data in the library from Scopus database by looking at the writing time period of the papers, author's country, the most frequently occurring keywords, the article theme, the journal publisher and the group of keywords in the big data article. The methodology used in this study is a quantitative approach by extracting data from Scopus database publications with the keywords “big data” and “library” in May 2019. The collected data was analysed using Voxviewer software to show the keywords or terms. The results of the study stated that articles on big data have appeared since 2012 and are increasing in number every year. The big data authors are mostly from China and America. Keywords that often appear are based on the results of terminology visualization are including, “big data”, “libraries”, “library”, “data handling”, “data mining”, “university libraries”, “digital libraries”, “academic libraries”, “big data applications” and “data management”. It can be concluded that the number of publications related to big data in the library is still small; there are still many gaps that need to be researched on the topic. The results of the research can be used by libraries in using big data for the development of library innovation.

The Scopus database was accessed on 24 May 2019 by using the keyword “big data” and “library” in the search box. The authors only include papers, which title contain of big data in library. There were 74 papers, however, 1 article was dropped because of it not meeting the criteria (affiliation and abstract were not available). The papers consist of journal articles, conference papers, book chapters, editorial and review. Then the data were extracted into excel and analysed as follows (by the year, by the author/s’s country, by the theme and by the publisher). Following that the collected data were analysed using VOX viewer software to see the relationship between big data terminology and library, terminology clustering, keywords that often appear, countries that publish big data, number of big data authors, year of publication and name of journals that publish big data and library articles (Alagu and Thanuskodi, 2019).

It can be concluded that the implementation of big data in libraries is still in an early stage, it is shown from the limited number of practical implementation of big data analytics in library. Not many libraries that use big data to support innovation and services since there were lack of librarian skills of big data analytics. The library manager’s view of big data is still not necessary to do. It is suggested for academic libraries to start their adoption of big data analytics to support library services especially research data. To do so, librarians can enhance their skills and knowledge by following some training in big data analytics or research data management. The information technology infrastructure also needs to be upgraded since big data need big IT capacity. Finally, the big data management policy should be made to ensure the implementation goes well.

This paper discovers the adoption and implementation of big data in library, many papers talk big data in business and technology context. This is offering new idea for many libraries especially academic library about the adoption of big data to support their services. They can adopt the big data analytics technology and technique that suitable for their library.

Social media provides a platform for people to connect, communicate and share their opinions, and has become a powerful gizmo for freedom of expression as well as freedom of speech. The present study intends to examine the role of social media in instigating hateful thoughts, actions among youth and eventually leading them towards hate speech.

Mixed methods were adopted to achieve the objectives, where survey (quantitative) and focus group discussions (qualitative) were carried out. The students who participated were from different universities, campuses and faith-based schools in Indonesia. They were recruited through online and offline sources where they showed their interest in participating in this study. Participants were 19–30 years old. Data was analysed by deploying the narrations, thematic (based on themes), and univariate analysis.

In the present research, three attributes of hate speech were investigated, such as form of expression, discrimination and identity factors. The findings of the study show that the prevalence of hate speech among youth in Indonesia is associated with their belongingness to political ideology, identity, nationality and ethnicity.

The objective is to examine the prevalence and nature of hate speech among youth in Indonesia, identify the factors and reasons for engaging in hate speech and assess the potential impacts of hate speech.

This research attempts to analyse the role of social media in shaping the mindset of the youth towards hate speech, which ultimately leads to delinquency.

Practices of transfer pricing in among companies having “special relationship” (hubungan istimewa in Bahasa Indonesia, this study uses a term of ‘related party’) to others are very common nowadays. However, the complexity of transfer pricing strategy and practices in many companies made the use of individual level data become insufficient, therefore we conduct an ethnographic study to explore how taxpayer determines the reasonable transfer pricing based on five methods (i.e. Comparable uncontrolled Price/CUP, Resale Price/RPM, Cost Plus, Transactional Net Margin Method/TNMM and Profit Split Method/PSM).This research aims to execute a tax strategy based on those methods, which finally derive the amount of product price according to arm.s length transfer pricing rule. We collected the data through interviews, observation and literatures. They are based on several months of personal experience of field research in and around the manufacturing enterprise. The results showed that the tax expense could be reduced by using Cost Plus Method, but practically, the application of this method requires more in-depth analysis and a very reliable & comparative data so the company must spend a lot of cost and time to process it. The Transactional Net Profit Method is proved to be the best application for the enterprise to optimize tax expenses because the data used for the analysis were more accessible which saved time and costs.

Foreign exchange losess bear some pressures for numerous companies in Indonesia particularly for those having liabilities denominated in foreign currencies. This occurs when Indonesian Rupiah (IDR) current exchange rate has weakened against foreign currencies. Related to those phenomenon, this study aims to investigate model earnings management actions using foreign exchange losses (FEL) which provides a method for the detection of earnings management. By employing a quantitative approach, this study used secondary data of financial statements. The data were collected from 50 companies with the largest market capitalisation, 50 of the most active companies based on trading volume, 50 of the most active companies based on the value of trade and 50 of the most active companies by frequency trading. Totally, 200 public companies listed in Indonesia Stock Exchange were gained as the data based on IDX statistical report 2013. The results identify that FEL model is capable to detect earnings management from a transaction in foreign exchange losses. However, the model cannot capture the phenomenon of earnings management if the company does not own or reported long-term debt and profit/loss on foreign exchange. To prove whether the manager will perform earnings management from FEL, it is suggested to conduct further research using the hypothesis of positive accounting theory (PAT).

The purpose of this study is to examine the relationship between corporate reputation and earnings quality. This study uses a sample of 1,092 firm year observations from 273 firm listed companies on the Indonesia Stock Exchange from 2013 to 2016, except for the financial industry. We uses a public measure, “100 Top Emiten” by Investor magazine, as a proxy for corporate reputation, while earnings quality is measured by calculating the absolute value of discretionary accrual. Growth of assets, firm size, leverage and profitability are used as control variables in this study. Multiple linear regression analysis is used to test the research hypothesis. The results of the regression in this study indicate that corporate reputation has a positive and significant relationship with earnings quality. This indicates that a reputable company will be encouraged to produce an earnings quality in an effort for the company to maintain investor confidence in the company, so that the company's image and reputation can be maintained. Earnings management in this study was calculated using cross-sectional method instead of time series method. Cross-sectional method is a method by comparing the financial data of a company with a company or other similar industries, whereas the time series method uses the comparison of financial data in a period with the previous period by analyzing what happens behind the trend figures on a company.

This paper aims to investigate the adoption barriers of Industry 4.0 in the Indonesian manufacturing supply chains.

The mixed method was deployed to validate the findings. First, the qualitative study was conducted based on the interviews. Then, the companies were approached using filter questions on the involvement in adopting industry 4.0 and its impact on the supply chain.

Based on the qualitative study, nine main barriers were found in the thematic analysis. Thus, to get a consensus on the barriers in the industry, the barrier indicators were tested using a structural equation model retrieved from 173 small and medium Indonesian manufacturing firms. Results indicate that five main barriers (e.g. unclear Industry 4.0 policy, higher-risk investment, insecure data sharing, lack of expertise and lack of incentive) are confirmed as the adoption barriers.

The successful adoption of supply chain integration with Industry 4.0 technology can strengthen the manufacturing sector and competitiveness. Therefore, this study can be a complimentary assessment to evaluate the Indonesia Industry 4.0 Readiness Index (INDI 4.0) and the effectiveness of the government support program.

The results can be used as the framework to foresee the successful implementation of smart manufacturing supply chain management and its integration. Therefore, the authors proposed the framework to foresee the successful implementation of smart manufacturing, supply chain management and integration.