The factors affecting investment intentions for employees of PT Bank Central Asia, Tbk.

This research was conducted to analyze the effect of Personality Traits, Financial Literacy, and Risk Tolerance on Investment Intentions in environmentally friendly companies with Risk Tolerance as a moderating variable, providing input for environmentally friendly companies so they can be more attractive to investors, and contribute to the science of financial management by developing an understanding of the Investment Intentions variable in environmentally friendly companies. This research used quantitative method. The sample is 280 respondents with purposive sampling technique to the employees of PT Bank Central Asia, Tbk. Data was analyzed with Structural Equation Modelling-Partial Least Square (SEM-PLS). The results are personality traits, financial literacy, and risk tolerance had effect on investment intentions and risk tolerance had a moderating effect between financial literacy and investment intentions. With this research, it is hoped that environmentally friendly companies will manage their companies well and do environmentally friendly things included in its annual report so that potential investors are interested in investing in environmentally friendly companies. This research also expected to enrich the knowledge of financial management by providing an understanding of the Investment Intentions variable in environmentally friendly companies. Keywords:environmentally friendly company financial literacy, risk tolerance, investment intentions, personality trait

Examining the Influence of Locus of Control and Perceived Behavior Control on Fraud Prevention with Whistleblowing as an Intermediate Variable: A Case Study of PT. Lintang Kejora Semarang

This study investigates the intricate relationship between locus of control, perceived behavior control, and fraud prevention, with whistleblowing as a mediating construct. The research adopted a comprehensive sampling strategy known as a census approach, which encompassed the entirety of the employee population at PT. Lintang Kejora, comprising a total of 100 individuals, thereby ensuring their inclusion as research respondents. The data analysis methodologies employed in this study comprised two-stage least-squares regression and path analysis. The results of the data analysis indicate that locus of control and perceived behavior control exert a partially positive and statistically significant influence on whistleblowing. However, locus of control and perceived behavior control do not appear to have a significant impact on fraud prevention. Additionally, whistleblowing exhibits a positive and statistically significant influence on fraud prevention. Nevertheless, whistleblowing does not mediate the impact of locus of control and perceived behavior control on fraud prevention to a significant extent. These findings shed light on the multifaceted interplay between individual psychological attributes, whistleblowing, and fraud prevention within organizations. Addressing these implications can aid in the development of more effective strategies for preventing and managing fraud in organizational settings. Keywords:locus of control, perceived behavior control, personal cost, whistleblowing, fraud prevention

Determinants of Micro and Small Business Resilience in Indonesia

This study aims to identify the factors that determine the resilience of Micro and Small Enterprises in Indonesia between 2012 and 2021. Estimates use the Ordinary Least Square (OLS) method for the variables of economic growth, credit business, and perceptions of corruption to estimate the effect of resilience on MSEs. The estimation results show that the variable economic growth has an effect on the resilience of MSEs, while the variables business credit and perceptions of corruption have no effect.   Keywords:MSE resilienceeconomic growthbusiness creditcorruptio

Corporate Social Responsibility and Firm Value: The Moderating Effect of Profitability

This study focuses on the moderating effect of profitability on the relationship between corporate social responsibility and firm value. Using annual reports for 22 companies from Indonesia food and beverage sector for period of 2018 to 2020, this study demonstrate whether profitability able to act as a moderating variable using Moderated Regression Analysis. This study finds that profitability able to moderate the relationship between corporate social responsibility and firm value indicating that companies with better profitability able to implement the corporate social responsibility better which result in the increased in firm value. Keywords:Corporate social responsibility, Firm value, Profitability, MR

Say no to knowledge hiding: can ethical leadership help prevent it?

This study was conducted due to the scarcity of literature examining the impact of knowledge sharing climate on knowledge hiding. In line with that, many previous studies have focused on positive ethical leadership as an antecedent of knowledge hiding. However, no one has tested the moderating role of ethical leadership in helping to prevent knowledge-hiding intentions. This study aims to examine the influence of knowledge-sharing climate in organizations on knowledge-hiding behavior in the higher education sector and to test the moderating effect of ethical leadership in strengthening the influence of knowledge-sharing culture on knowledge-hiding behavior in the higher education sector. Data were collected from 156 lecturers from various state and private universities in Indonesia through a survey method. Data analysis was conducted using the SEM-PLS technique. The results showed a negative influence of knowledge sharing climate on knowledge hiding. Ethical leadership was proven to moderate the relationship based on the perceptions of several sample groups, except for the sample group with the generation category. This study contributes theoretically to complement the still limited literature that reviews the impact of a knowledge-sharing climate in preventing the emergence of knowledge-hiding behavior. Practically, the results suggest the need to implement ethical leadership to minimize the knowledge-hiding behavior of lecturers in higher education

The Role of ROA in Mediating DER, Current Ratio, and TATO on Firm Value

Abstract______________________________________________________This research aims to obtain empirical evidence on the effect of debt equity ratio, current ratio and toral asset turnover on firm value through return on assets. This research was quantitative one with its secondary data obtained from annual financial statements published by companies. Its population included food and beverage companies registered in the Indonesian Stock Exchange in 2017-2022. samples were taken using purposive sampling where 52 companies were obtained. The collected data were then processed using e-views program. Debt equity ratio had no effect on return on assets. Current ratio negatively and significantly affected return on asset. Total Asset Turnover positively and significantly affected return on asset. Debt Equity Ratio negatively and affected considerably price to book value. Current Ratio did not affect price to book value. Both total asset turnover and return on assets positively and significantly affected price to book value. Debt equity ratio affected price to book value via return on assets. Current ratio and total asset turnover had no effect on price to book value via return on asset. Sales growth and total asset turnover had no effect on price to book value via the intervening variable, i.e., return on assets. For this reason, future researchers are recommended to add more variables presumably capable of serving as an intervening variable such as return on equity. Since the samples used only included Food and Beverages companies registered in IDX 2017-2022, future research is suggested to expand the samples to allow them to capture the effects of variables that they will study. This research made some contribution to financial management literature. The research showed different findings from the previous one, allowing them to be used as something new regarding the factors affecting profitability and firm value. The research found that total asset turnover and return on assets positively and significantly affected price to book value. Therefore, it is important for managers to pay closer attention to it to increase their firm values.   debt equity ratio, current ratio, total asset turnover, return on assets, price to book value. Keywords debt equity ratio, current ratio, total asset turnover, return on asset, price to book valu

Antecedents of Muslim Students' Decisions to Use Islamic Digital Banks

The primary objective of this research is to examine the many elements that influence the decision-making process of Muslim students when it comes to utilizing Islamic digital banking services. This study explains the Theory of Planned Behavior (TPB), specifically focusing on the constructs of attitude, subjective norm, and perceived behavioral control, in addition to supplementary exogenous variables, digital marketing, brand image, and digital financial literacy, and the intention to use. This research uses a quantitative Structural Equation Model (SEM) approach. The data collection technique used questionnaires distributed online to respondents, namely Muslim students who live in Solo Raya, and a total of 384 respondents participated. The findings indicated that each exogenous variable exhibited a statistically significant impact on the intention to use; Intention to use proved influential in Muslim students' decision to use Islamic digital banks. Perceived behavioral control, brand image, and digital financial literacy significantly affect Muslim students' decision to use Islamic digital banks. In contrast, attitudes, subjective norms, and digital marketing are not substantial on the decision of Muslim students to use Islamic digital banks. Intention mediates the indirect influence of exogenous variables on Muslim students' decisions to use Islamic digital banks.Keywords:Islamic Digital Banks, Muslim Students’ Decisions, Intention to Use, Attitude, Subjective Norm, Perceived Behavioral Control, Digital Marketing, Brand Image, Digital Financial Literac

Factors Affecting Behavioural Intentions at Hokben Restaurants in Bekasi City

The purpose of this research is to determine the influence of Food Quality, Physical Environment Quality, Employee Service Quality, on Behavioral Intentions through Customer Perceived Value, and Customer Satisfaction which influences Pricing for HokBen customers in the city of Bekasi. This research uses primary data by collecting data through questionnaires. This research sample was obtained through a purposive sampling method and obtained 235 respondents. This research uses descriptive statistical methods with the SEM-PLS. The results of this research show that Food Quality and Employee Service Quality have an influence on Customer Perceived Value, while Physical Environment Quality has no influence on Customer Perceived Value, Customer Perceived Value and Pricing have an influence on Customer Satisfaction, and Customer Satisfaction has an influence on Behavioral Intentions.   Keywords: Food Quality, Physical Environment Quality, Employee Service Quality, Customer Perceived Value, Pricing, Customer Satisfaction, Behavioral Intention