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Sebelas Maret Business Review
Published by Universitas Sebelas Maret
ISSN : 25280627     EISSN : 25280635     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
SMBR publishes both empirical and non-empirical (contextual, descriptive, case-study) articles emphasizing on the recent business issues nationally or internationally. To cope with the current advancement of publishing world especially in academic journal article, SMBR follows the modern-style of article journal presentation. Each article published in SMBR have an outstanding story inside, strong background and contribution, robust analysis and empirical testing, and convincing conclusion and managerial implications. Articles submitted to the SMBR should cover key business disciplines: general management, finance, accounting, marketing, human capital, operations management, entrepreneurship, leadership, strategy, business ethics, Islamic business, and international business. Other topics are welcome, as long as it could stimulate discussions about business. SMBR operate blind review processes for each submitted article to ensure rigorous publishing process.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 4, No 2 (2019): December 2019" : 6 Documents clear
The Effect of Organizational Culture, Transformational Leadership and Organizational Environment to the Organizational Commitment and Performance of Private Higher Performance in East Kalimantan Province Sugiono Sugiono; Ida Ayu Brahmasari; I Dewa Ketut Raka Ardiana
Sebelas Maret Business Review Vol 4, No 2 (2019): December 2019
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v4i2.13822

Abstract

This study aims to analyze the influence of organizational culture, transformational leadership and organizational environment on organizational commitment and performance. 200 responses were collected through surveys gathered from 8 Universities, 34 High School and 15 Academy. Data were analyzed using Structural Equation Model (SEM) and found that the organizational culture, transformational leadership, and organizational environment has a significant effect on organizational commitment and performance of Private Higher Education in East Kalimantan Province except organizational environment has no significant effect on the performance of Private University in East Kalimantan Province. Organizational commitment variable can be a variable that can improve the effect of organizational culture, transformational leadership and organizational environment on the performance of Private Universities in East Kalimantan Province.
The Disclosure of Financial and Non-Financial Performance via Narrative Communication: Islamic Bank Annual Report Fatchul Wachid; Danis Nurul Yunita
Sebelas Maret Business Review Vol 4, No 2 (2019): December 2019
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v4i2.36042

Abstract

The main aim of this study is to compare and analyses the financial performance and non-financial analyses related to the corporate governance of Islamic banks, as reported in narrative communication. It also examines the presence of board impression management in leading the company through level optimism, positive emotion, and so on. The data is obtained from the annual report of two Islamic banks, which are BankIslami Pakistan Limited (BIP) from Pakistan and Warba Bank (WB) from Kuwait during 2012-2016. However, the analyses excluding 2014 because WB only provides a report in the Arabic language. Financial and other non-financial aspects comprising of country analysis, company-level analysis and narrative quality analysis are conducted to investigate the effect of how social system covers nation and company culture, governance structure, and management quality influence the performance of Islamic banks. The comprehensive content analysis method is used to measure the suitability of Islamic value and the impact of the non-financial institution; therefore, it can be the main contribution of this paper. The study found, in the financial aspects, WB has better performance that contributes to IFDI indicators and able to provide information about the source and disbursement zakat fund. Further, in non-financial performance found both Islamic banks still lack information in delivering detail contracts via uqud, environmental aspect, and code ethic of the employee. However, BIP poses bad political affairs in corruption level and role-duality within board structure that can contribute to the lack of transparency and the absence of independence. 
Does Political Connection, Executive Character, and Audit Quality Affect the Tax Avoidance Practice? Evidence in Indonesia Diah Amalia; Steven Ferdiansyah
Sebelas Maret Business Review Vol 4, No 2 (2019): December 2019
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v4i2.35905

Abstract

This study aims to know and find empirical evidence about the effect of political connection, executive characters, and audit quality on tax avoidance practice in Indonesia. This research uses secondary data with database collection technique using annual report of the manufacturing companies that are listed in Indonesian Stock Exchange (IDX) period 2013 – 2017. Using purposive sampling, this study obtained 51 companies which fulfill the criteria of 165 companies as total population, so the total observation for 5 years is 255 samples. The data examination in this study uses multiple regression analysis with data panel. Tax avoidance practice in this research proxied by Cash ETR. The results of this study indicate that variable political connection has significant positive effect on tax avoidance, which means that the average company uses their political connections to lower tax payments. Variable executive characters has no significant effect on tax avoidance, which means that the characters of executive not yet able to become a standard to determining tax avoidance practice. Variable audit quality indicated no significant effect on tax avoidance, which means KAP the big four who has a good quality hasn’t been able to conclude the company not doing tax avoidance practice.
Monthly Active User Improvement in Social Media Mobile Phone Application: The Six Sigma Approach Sulistia Fitriaty
Sebelas Maret Business Review Vol 4, No 2 (2019): December 2019
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v4i2.13328

Abstract

This research study is focused on one social media that starts as an instant messaging app called ABC. ABC is an app originally from Southeast Asia that started to enter the Indonesian market in 2013. It has been struggling to maintain its monthly active user (MAU) during the past few months and wishes to get back on its feet as soon as possible. The problem occurred when it was unable to reach its MAU target which is 92 million in 2017. According to the control chart, it hasn’t quite made a significant improvement since the beginning of 2017. It is also incapable to meet the target. Several projects have been done just as usual to increase the number of MAU, but nothing happens. The number of MAU is going up and down without ever reaching the target. Based on 5 Whys Analysis, the root cause of the problem lies in two factors, the projects are held too often, and the company cannot specialize in each project based on specific target market criteria. The possible solution to implement is that the company should appoint someone to be the project planning coordinator. He or she will manage all executed projects so that they will align together to support company’s mission. Hence, increase the number of MAU as well. In conclusion, this study is aimed to improve the number of Monthly Active Users. This study will use Six Sigma approach to analyze deeply the problem being faced and come up with proposal solution for ABC App to implement in order to increase MAU. This study uses DMAIC method because the method is suitable to improve existing processes. The control phase will also be implemented by using FMEA Table. FMEA Table helps project planning coordinator to control each project so that further risks can be prevented in the beginning.
Profit distribution management and Islamic banks market power Tastaftiyan Risfandy
Sebelas Maret Business Review Vol 4, No 2 (2019): December 2019
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v4i2.36103

Abstract

Operating in the competitive dual banking market, Islamic banks’ behavior often mimics conventional banks. One of the ways to do this is by managing their earnings so that their deposit rate of return could be closely pegged to the conventional banks’ deposit interest rate. Farook et al. (2012) define this term as “profit distribution management” or PDM. This paper investigates whether PDM practice in Islamic banks is affected by their market power. Using a sample of Islamic banks from 2009 to 2013 from Indonesia, the most populous Muslim country adopting dual banking market, we find that bank with a high market power are less engage in PDM. This means that, when Islamic banks are able to set high price of their banking product in the competitive market, they are already reach specific market position. In this case, Islamic banks is observed manage their earnings but in the lower intensity. We also provide empirical evidence that other factors such as governance structure and market share of Islamic banks are also matter for the PDM. Some policy implications are discussed.
Improving Service of Quality using Quality Function Deployment Ratna Ekasari; Nurul Aziza; M Adhi Prasnowo; Khoirul Hidayat
Sebelas Maret Business Review Vol 4, No 2 (2019): December 2019
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v4i2.13412

Abstract

AdiTeknik is one of the garages in Sidoarjo, East Java, Indonesia, engaged in repairing services industry tools. This garage recently has problems in attracting customers. Prior studies suggest that one of the things that affect the number of customers is customer satisfaction. After listening to complaints from several consumers, consumers said that they are less satisfied with the quality of the garage. This phenomenon become the trigger for us to investigate the customer satisfaction especially on the AdiTeknik garage. One method that can be used to help companies to improve the quality according to customer point of view is Quality Function Deployment (QFD). We find that there are twelve attributes of the desires and needs of consumers to improve the quality of garage service of AdiTeknik. Those are the quality of repair, cleanliness and neatness of the garage, complete facilities for customer, employee performance, repair results in accordance with demand, timeliness of completion, the ability to analyze problems, clarity fees and the completion time, warranty repair results, employee friendliness, ease of contacting a workshop, and a willingness to give feedback.

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