Journal of Emerging Business Management and Entrepreneurship Studies

Metode Penyelenggaraan Kuliah Studi Pasca Sarjana Post Pandemi: Mana Yang Lebih Memenuhi Kebutuhan Pasar?

2023-10-18T07:09:43+00:00

The method of post-pandemic lecture delivery in postgraduate studies is an issue for educational institution management. Lectures will be delivered offline since the COVID-19 pandemic has subsided, and the conditions are recovering. Postgraduate students, especially working students, are protesting because they have to attend face-to-face lectures on weekdays for various reasons. This study aims to determine which postgraduate lecture delivery method meets the market needs (university students). The research method made use of Soft System Methodology (SSM). The FGD was conducted with twelve participants, classified into postgraduate students of Wijawiyata Management (full-time students), Young Executives (students with at least two years of work experience), and Executives (students with no less than five years of work experience). The research was conducted in March and April 2023. The results were analyzed using Role (clients, practitioners, and owners), Social (educational institutions and instructors), and Power (national policies and regulations) Analysis. This research shows that by rich picture and root definition, weekday online lectures and weekend (Saturday) offline lectures meet the market's needs and violate no Indonesian higher educational regulations. The findings also suggest that a combined lecture mode, offline and online, is more favorable to Master's degree students, hence the Indonesian government's rigorous encouragement for Distant Learning for various learning needs across the archipelago.

Optimalisasi Strategi Promosi Digital di Era Digitalisasi: Sebuah Kajian Komprehensif pada PT Glamourix AFA Indonesia Skincare 2022-2023

2023-10-11T01:48:11+00:00

In the digitalization era, digital promotions are crucial for companies, including the skincare industry, such as designing digital promotion programs at PT. Glamourix AFA Indonesia Skincare 2022-2023. The method used in this research is descriptive-qualitative and field research by conducting literature studies, interviews, and observations. The research results show that PT. Glamourix AFA Indonesia needs to develop a digital promotional program design to achieve product sales targets. Promotion of skincare products is carried out by creating blog content, videos, and social media activities by providing special discounts—a digital promotion process for Emre PT products. GAI carries out four types of promotions: advertising on social media and Instagram, public relations by utilizing content via Instagram, direct marketing via instant messages on WhatsApp, and sales promotions by creating discount programs. Emre's digital promotion strategy for the 2022-2023 period that Emre can carry out is digital advertising by working with digital TV stations to market products by developing a digital promotional program design for PT. Glamourix AFA Indonesia Skincare is expected to be able to increase sales to a broader target consumer and be able to compete with competing companies in the increasingly tight skincare industry in Indonesia.

Pengaruh Kinerja Keuangan Perusahaan Terhadap Opini Audit Going Concern

2023-09-29T07:42:58+00:00

This research aims to assess the influence of financial performance on going concern audit opinions during the Covid-19 pandemic. The going concern issue has become increasingly relevant due to the pandemic's impacts. The study involves 429 sample data from manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. The research method applied is associative research, which aims to explore the correlation between profitability, liquidity, solvency, and activity ratios with audit opinions related to the continuity of operations (going concern). The data analyzed in this study are quantitative data obtained from companies' financial reports and accessed through the official website of the Indonesia Stock Exchange (BEI). The statistical method used to analyze this data is logistic regression analysis. The research results reveal that when analyzing variables separately, the debt-to-assets ratio and total assets turnover have an impact on going concern audit opinions, while return on assets, return on equity, gross profit margin, net profit margin, current ratio, quick ratio, cash ratio, debt to equity ratio, fixed asset turnover, and inventory turnover do not have an impact on going concern audit opinions.

Pengaruh Pengungkapan Laporan Keberlanjutan dan Profitabilitas Terhadap Manajemen Laba pada Perusahaan Batu Bara di Indonesia periode 2017-2021

2023-03-06T02:47:53+00:00

Nowadays, corporate social responsibility is the common thing that every company does. However, corporations tend to deliver irrelevant information alongside corporate social responsibility activities. Profitability also becomes a reason companies try to manipulate the financial statement with earnings management practices. This study focuses on the impact of sustainability report disclosure and profitability toward earnings management on public Indonesian coal companies in 2017-2021. This study is the causal method. The population in this study used public Indonesian coal companies in 2017-2021. The sample was selected using the purposive sampling method with 15 samples. This study uses corporate governance and the anti-corruption dimension provided by the GRI G4 standard as indicators of sustainability report disclosure, ratio of return of assets as an indicator of profitability, and total periodic accrual value entity as an indicator for earnings management. Results of this study show sustainability report disclosure has no effect on earnings management in this entity; meanwhile, profitability affects the earnings management practices that happened. Future studies may include more aspects of the sustainability of disclosure to the study.

Pengaruh Rasio Keuangan terhadap Financial Distress Sebelum dan Saat Covid-19 pada Perusahaan di Sektor Healthcare yang Terdaftar di Bursa Efek Indonesia

2023-09-29T07:42:44+00:00

This study aims to determine the effect of the liquidity, profitability, and solvency ratios on financial distress and the difference in financial distress before and during Covid-19 in companies engaged in the healthcare sector listed on the Indonesia Stock Exchange. The analysis method used in this study, descriptive analysis, classical assumption test, regression analysis test, and hypothesis testing processed using SPSS using a sample of 13 companies by taking the 2018-2021 financial report period, where 2018-2019 is the period before Covid-19 and 2020-2021 is the period during Covid-19. The calculation model carried out by researchers using the Zmijewski X-Score provides results that there is a significant negative effect on the current ratio, a significant negative impact on the return on asset ratio, a significant positive effect on the debt to asset ratio, and there is no difference in financial distress before and during Covid-19. This gives companies a lot of consideration in making decisions because if they make the wrong decision during a pandemic, the company will be closer to bankruptcy.

Relationship Between Employee Value Proposition and Resignation with The Moderating Effect of Employee Satisfaction

2023-10-11T01:34:36+00:00

COVID-19 pandemic brought concerns to the corporation with the great resignation phenomenon that happens around the world, especially in developed nations. Workers now have different views after the pandemic, where they view well-being as an important aspect of work and employee value proposition. Therefore it is important to know how Indonesians view this issue. The method of this study is an electronic survey with respondents which are workers around Jabodetabek metropolitan areas, with a range of age between 26-35 years. Surveys are based on three variables, employee value proposition (Idv), intention to resign (Dv), and employee satisfaction (M). Results then analyzed with moderated regression analysis and linear regression analysis, to view the validity of the hypotheses. This research found: (1) employee value proposition significantly has a negative influence on intention to resign, and (2) the relationship between employee value proposition and intention to resign significantly are not moderated by employee satisfaction. Corporations in Indonesia need to search for other means to maintain their employee commitment, as employee satisfaction only approaches by behaviorally influencing its employees. Different approaches like revising company EVP that is based on the right valence need to be done to satisfy and maintain commitment of Indonesian workers.