International Journal of Organizational Behavior and Policy
International Journal of Organizational Behavior and Policy (IJOBP) is peer–reviewed journal publishing high–quality, original research and published biannually (January and July) by Universitas Kristen Petra, Indonesia. IJOBP emphasizes the linkages between organizational behavior, social and economic issues in corporations, governments, education institutions, regions, societies and performance. Its aim is to publish scholarly of business, accounting, economic, management and social research that are covering global, the Asian region, national, regional specifically those providing practical implications to promote better business decision–making and public policy formulation. From the beginning, IJOBP plans to enhance knowledge on organizational behavior, social and economic issues in corporations, governments, education institutions, regions, societies, performance and development practices in Asian countries. For each issue of the IJOBP, we hope to achieve a balanced coverage on the different aspects of organizational behavior and performance in Indonesia and other Asian countries, and that it includes articles contributed by Asian and non–Asian authors. The target audience is constituted by academics and researchers belonging to any university and by professionals and executives from the business world. The following are some of the suggested topics of business, accounting, economic, management and social (but not limited to) to contribute: decision making, goal setting, justice, leadership, learning, motivation, performance, personality, intellectual capital, organizational capital, corporate governance, corporate sustainability, sustainability audit, sustainable tax, tax morale and ethics, behavioural economics, sustainable education, sustainable finance, accountability and reporting. However, the subject coverage will not be restricted to these issues and the introduction of new dimensions will be encouraged.
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<![CDATA[Why are wage shares worsening in a competitive economy? A brief review of pays equality and industrial politics ]]>
<![CDATA[Maria Praptiningsih]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 1 No 1 (2022): JULY 2022 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.1.1.1-14
<![CDATA[Wage shares have fallen substantially almost all over the world over the past 30 years. This study aims to provide a discussion of the critical elements of wage shares and to undertake a critical review of the empirical papers regarding the issue of the income distribution for labour. This paper investigates the wage share and determinants of 34 countries in 2011. There are two main objectives of this research. Firstly, the paper attempted to analyse the effectiveness of the incentives system, which is more likely to be rigid in the competitive work environment. Secondly, the research has emphasised how workers' behaviour can lead to different incentives payment through a kind of predatory behaviour or later on, we can call it an uncooperative behaviour. These objectives derived from the previous paper result in the adverse selection of worker turnover (Lazear, 1986). The findings confirm that the effect of globalisation through current account balance and the structural policy with tax wedge rate is statistically significant in wage share for those with low wage share (at the 10th per cent quantile) only. However, there is limited evidence that inflation, unemployment, education policy, and unionisation strongly affect the distribution of wages]]>
<![CDATA[The Intention to Use Accounting Software on SMES for becoming Bankable Company ]]>
<![CDATA[Mirza M. Ranatarisza]]>;
<![CDATA[Sri Mangesti Rahayu]]>;
<![CDATA[Latifah Hanum]]>;
<![CDATA[Desanti Putri Sekti Ari]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 1 No 1 (2022): JULY 2022 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.1.1.15-26
<![CDATA[SME is required to be feasible and bankable to make it easier to get access to funding. Currently, there are many SME that are feasible but not yet bankable. Bankable is closely related to financial management by implementing good bookkeeping by business actors by utilizing accounting software. This study examines the factors that can influence the intention of SMEs in using accounting software based on the Theory of Planned Behavior. The sample in this study was taken by proportional stratified random sampling from the database of the cooperative and micro-business offices, which were divided based on the business area. The finding showed that attitudes and perceived behavioral control affected the intention of SMEs in the intention of using accounting software. At the same time, subjective norms did not have a significant effect on the intention of SME business actors in using accounting software.]]>
<![CDATA[Does Human Rights Disclosure Enhance Firm Value? ]]>
<![CDATA[Elisa Tjondro]]>;
<![CDATA[Clarissa Wijoyo]]>;
<![CDATA[Livia Mei Indah]]>;
<![CDATA[Yessica Chandra]]>;
<![CDATA[Tonny Stephanus Eoh]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 1 No 1 (2022): JULY 2022 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.1.1.27-36
<![CDATA[The objective of this research is to explain the effect of human rights disclosure, independent commissioners, and family ownership on firm value. We also analyzed descriptively human rights disclosures for three periods, which is from 2017-2019, in Indonesia. UNGP-BHR and the Indonesian State Law No. 39 of 1999 about Human Rights are used as the disclosure index checklist. This study uses 345 non-financial companies that are fully listed for three periods on the Indonesia Stock Exchange (IDX). The data used were collected from Bloomberg and Annual Report, which had been taken from the official website of IDX and the official website of the sample companies. The data analysis technique used to test our hypothesis is panel regression. The main result of this study showed that human rights disclosure and independent commissioners have a positive impact on firm value, while family ownership negatively affects firm value. We also found that each item of human rights disclosure increased during the observation period, in which the least disclosed item was related to engagement with external human rights experts to undertake human rights issues. The implication of this research is that increasing human rights disclosure provides a positive image for the investors and creditors.]]>
<![CDATA[Impact of Entrepreneurship Orientation, Innovation, Market Orientation and Total Quality Management on SME Performance ]]>
<![CDATA[Raja Adri Satriawan Surya]]>;
<![CDATA[Ulfa Afifah]]>;
<![CDATA[Mayla Khoiriyah]]>;
<![CDATA[Vera Oktari]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 1 No 1 (2022): JULY 2022 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.1.1.37-50
<![CDATA[Small and Medium Enterprises (SMEs) have had a very good impact on economic development in Indonesia. In addition, the presence of SMEs also brings many benefits to the welfare of the community, one of which is by absorbing the workforce so that it can reduce the number of unemployment figures. To see the success or failure of a business can be seen from the measurement of performance. Measuring the performance of a business is a very important thing, because by measuring the performance of the company can find out how much reward or salary will be given to employees. This study aims to examine whether entrepreneurial orientation, innovation, market orientation and total quality management affect the performance of SMEs. This study uses primary data with questionnaires as research instruments. The population in this study was 1,599 SMEs located in Kuantan Singingi Regency. The number of samples used was 115 with a purposive sampling method. The test results show that the independent variable entrepreneurial orientation, innovation, market orientation affect the performance of SMEs, while the independent variable total quality management has no influence on the performance of SMEs. This research is expected to be a material consideration for making changes in business for business entities and organizations so that business performance can improve.]]>
<![CDATA[Tax Overbooking Of Msme Individuals On The Impact Of The Harmonization Of Tax Regulation Socialization ]]>
<![CDATA[Dedy Triyono]]>;
<![CDATA[Adhityawati Kusumawardhani]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 1 No 1 (2022): JULY 2022 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.1.1.51-56
<![CDATA[The COVID-19 pandemic situation made the Government enact Law No. 7 of 2021 about Harmonization of Tax Regulations (Law 7/2021) which aimed to improve the budget and increase taxes. The purpose of this study was to identify the tax overbooking practices of Micro, Small and Medium Enterprises (MSME) owned by individuals in light of the Law 7/2021 socialization. The methodology used is qualitative. Respondents are East Java-based individuals who own MSMEs. The imposition of income tax rates in Law 7/2021 is that individual taxpayers and individual taxpayers who owned MSMEs whose income is approximately Rp. 500 million a year, are exempt from paying final income tax of 0.5% in accordance with the rates in government regulation No. 23 of 2018. In reality, individual taxpayers who owned MSMEs and had already paid taxes in accordance with the rates specified in government regulation no. 23 of 2018 in January and February 2022 may make a tax overbook of the tax already paid if the annual turnover exceeds Rp 500 million in the month in which the calculated turnover exceeds Rp 500 million. This is because the Directorate General of Taxes' socialization efforts during the Covid 19 pandemic received little attention from taxpayers who owned MSMEs.]]>
<![CDATA[Does Short-Term Debt increase Profitability? The Role of Corporate Governance as a Moderating Variable ]]>
<![CDATA[Retnaningtyas Widuri]]>;
<![CDATA[Alan Darmasaputra]]>;
<![CDATA[Agnes Cecilia]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 1 No 1 (2022): JULY 2022 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.1.1.57-70
<![CDATA[This research is conducted to inspect the relationship of Short-Term Debt as a predictor for the financial leverage on Profitability of the company. In the analysis, Short-Term Debt will act as the independent variable and Profitability will be the dependent variable using Return on Equity (ROE) as the indicator. In the model analysis, corporate governance will be used as the moderating variable to bridge the relationship between the independent and dependent variable. In this study, the mediating variable of corporate governance uses Board of Directors (BOD) and board of commissioner (BOC) size, board of independent commissioners’ size, managerial and also the institutional ownership. From the analysis, it is shown that Short-Term debt has a significant positive impact on the company’s Profitability. In addition, board size weakens the relationship between financial leverage and profitability. Board size and institutional ownership significantly strengthen the relationship between financial leverage and profitability. Board of independent commissioners’ size and managerial ownership did not moderate the relationship between financial leverage and profitability.]]>
