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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntabilitas Manajemen Pendidikan Jurnal Manajemen dan Kewirausahaan (JMDK) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Publik (Jurnal Ilmu Administrasi) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Ilmiah Bisnis dan Ekonomi Asia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURIKOM (Jurnal Riset Komputer) AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM Warmadewa Management and Business Journal (WMBJ) Jurnal Ekonomi Manajemen Journal of Enterprise and Development (JED) Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) KLIK: Kajian Ilmiah Informatika dan Komputer Jurnal Manajemen dan Profesional Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Empowerment Society Innovation Business Management and Accounting Journal
Hafid Aditya Pradesa
Politeknik STIA LAN Bandung
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Social Sciences

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Journal : JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen

 1 
Mediating Role of Affective Commitment in The Effect of Ethical Work Climate on Felt Obligation Among Public Officers Hafid Aditya Pradesa; Joni Dawud; Muhamad Nur Affandi
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 16, No 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.44 KB) | DOI: 10.31106/jema.v16i2.2707

Abstract

Social exchange theory (SET) which explains the terms of the exchange agreement under the psychological contract assumes that what was promised is a key point in explaining individual responses at work. It was climate and support which will be argued as antecedents of individuals' attitudes and behaviors. Along with organizational support, ethical work climate was mostly examined only in relationship with intent-to leave. The purpose of this study was to determine felt obligation as the attitudinal outcome of ethical work climate, perceived organizational support, and affective commitment in terms of social exchange mechanism. This study is explanatory research based on primary data with a survey as the data gathered method. The result shows that one of five hypotheses rejected in this study. Furthermore, ethical work climate and perceived organizational support could affect felt obligation through affective commitment as mediation. Our findings are discussed below by considering the implications and limitations of this study.
Entrepreneur’s perceived risk and risk-taking behavior in the small-sized creative businesses of tourism sector during COVID-19 pandemic Iin Agustina; Mohd Na’eim Bin Ajis; Hafid Aditya Pradesa
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 18, No 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v18i2.12563

Abstract

The small-sized creative business in the tourism sector has been suffering risks of bankruptcy since the outbreak of coronavirus disease (COVID-19). Drawing on the basic theory of reasoned action, this study aims to investigate entrepreneur risk perceptions affect their risk-taking behavior. This study only focuses on the determinants of risk-taking, with regards to the perspective from an entrepreneurial lens in perceiving business, product, and profit risk during the COVID-19 pandemic. A quantitative approach using a structured questionnaire survey was utilized to attain the study objective. The dataset consists of 177 valid responses by the owner of the small-sized creative business of Indonesia’s tourism sector (mainly in handicraft and fashion categories). Correlation analysis and partial least square (PLS) modeling were employed to examine the causal relationship between constructs. Our empirical findings revealed that while entrepreneurs' perceived risk on business and product aspects was the most significant aspect that could affect their risk-taking behavior, entrepreneurs' perceived risk on profit aspects have an insignificant influence on their risk-taking behavior. It implies that the higher the level of business and product insecurity perceptions (as long as it can generate profitability and ensure business sustainability), the higher the level of risk-taking of entrepreneurs.
Entrepreneurs perceived risk and risk-taking behavior in the small-sized creative businesses of tourism sector during COVID-19 pandemic Iin Agustina; Mohd Na’eim Bin Ajis; Hafid Aditya Pradesa
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v18i2.12563

Abstract

The small-sized creative business in the tourism sector has been suffering risks of bankruptcy since the outbreak of coronavirus disease (COVID-19). Drawing on the basic theory of reasoned action, this study aims to investigate entrepreneur risk perceptions affect their risk-taking behavior. This study only focuses on the determinants of risk-taking, with regards to the perspective from an entrepreneurial lens in perceiving business, product, and profit risk during the COVID-19 pandemic. A quantitative approach using a structured questionnaire survey was utilized to attain the study objective. The dataset consists of 177 valid responses by the owner of the small-sized creative business of Indonesias tourism sector (mainly in handicraft and fashion categories). Correlation analysis and partial least square (PLS) modeling were employed to examine the causal relationship between constructs. Our empirical findings revealed that while entrepreneurs' perceived risk on business and product aspects was the most significant aspect that could affect their risk-taking behavior, entrepreneurs' perceived risk on profit aspects have an insignificant influence on their risk-taking behavior. It implies that the higher the level of business and product insecurity perceptions (as long as it can generate profitability and ensure business sustainability), the higher the level of risk-taking of entrepreneurs.
Co-Authors Adhika Bergi Nugroho Afandi, Muhamad Nur Alikha Novira Andi Zhillan Sabtina Syawali Andi Zhillan Sabtina Syawali Anggi Syahadat Harahap Caesar Octoviandy Purba Deddy Mulyadi Djony Harijanto Djony Harijanto Dwi Annisa Salsadila Fikri Aditya Tri Andikaputra Fikri Aditya Tri Andikaputra Firda Auliawati Nuraieni Firda Auliawati Nuraieni Hasrudy Tanjung Hasrudy Tanjung, Hasrudy Hendrikus Tri Wibawanto Gedeona Ida Bagus Agung Dharmanegara Ida Bagus Agung Dharmanegara Iin Agustina Intan Sulistianti Ira Yusnita Wijayati Jachinta Pasca Anindya Joni Dawud Kasno T Kasim Lidia Maasir Metha Djuwita Supriatna Mohd Na’eim Bin Ajis Mohd Na’eim Bin Ajis Mulyadi, Deddy Nanda Ravenska Niko Dwi Haryanto Nur Hidayati Nur Imam Taufik Nur Imam Taufik Pepi Zulvia Ramdani Priatna Reni Wijayanti Ricky Adi Putranto Riza Bahtiar Sulistyan Stephani Putri Kawidjaya Sunardi Sunardi Teni Listiani