ABSTRACT
We empirically study the role of product market competition and market power, discipline vs complement role, on real earnings management (REM) in Indonesia. Using 1800 firm-year observations from 2012 to 2020, we discover that the competition has an inverse association with REM, implying that product market competition plays a role in disciplining managers from engaging REM. Despite the negative association observed, we do not have evidence of any significant relationship between market power and REM. These findings hold for a set of robustness tests. We also evidenced that the discipline role of competition in REM will be more pronounced after the Economic ASEAN Community (EAC) period and pre-COVID-19 as well as in small firms and income-increasing firms. Although we cannot include corporate governance variable in our model due to data constrain, to the best of our knowledge, the current study will be the first study examining the role of market competition and market power on REM by considering the external shock, EAC period and COVID19, in emerging market such as Indonesia. This study implies that government and capital market regulators need to design and issue new laws or regulations that can encourage the internal governance structure to maximize the potential role of market power to mitigate REM. © 2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license.
ABSTRACT
A detection method based on an electrochemical aptasensor has been developed as an alternative fast, portable, simple, inexpensive, and high-accuracy detection method for detecting the SARS-CoV-2 Spike Receptor Binding Domain (spike RBD). The CeO2@NH2 functionalized Screen Printed Carbon Electrode (SPCE) was used to immobilize an aminated aptamer of spike RBD protein via glutaraldehyde as a linker. The aptamer's interaction with the SARS-CoV-2 Spike RBD was measured via the [Fe(CN)6]4-/3- redox system signal. Experimental conditions were optimized using a Box-Behnken experimental design and showed that the optimal conditions of the SARS-CoV-2 aptasensor were 1.5 ng mL-1 of aptamer, immobilization of aptamer for 60 minutes, and Spike RBD incubation for 10 minutes. The developed aptasensor was able to detect the standard SARS-CoV-2 Spike RBD with a detection limit of 0.017 ng mL-1 in the range of 0.001-100 ng mL-1. This aptasensor was used to detect salivary and oropharyngeal swab samples of normal individuals with the addition of Spike RBD, and the recoveries were 92.96% and 96.52%, respectively. The testing on nasopharyngeal swab samples of COVID-19 patients showed that the aptasensor results were comparable with the qRT-PCR results. Thus, the developed aptasensor has the potential to be applied as a SARS-CoV-2 rapid test method for clinical samples.
ABSTRACT
Covid-19 pandemic has affected various aspects of life, one of which is consumer behaviour in purchasing food products. This study aims to examine online purchase behaviour of food products of Bedukmutu online marketplace consumers during the Covid-19 pandemic. A 5-point Likert scale, Rank Spearman correlation and multiple linear regression were used to explore purchasing behaviour, factors that are correlated with and influence consumer purchasing behaviour of food products during the pandemic. The results showed that there was a slightly increase in the monthly purchasing activity of food products during the pandemic which was dominated by cooking oil and beverage products with an average purchase value of IDR 250,000 to IDR 500,000. Furthermore, compatibility and usability variable are proven to have a strong correlation and have a positive and significant effect on consumer purchase intention of food products during the Covid-19 pandemic. © The Authors.
ABSTRACT
Purpose: This study aims to determine the online shop service performance of fresh food products distribution, consumer motivation, and their relationship during the COVID-19 pandemic. Research design, data, and methodology: A survey was conducted online using Google Forms on 100 consumers of TaniHub application users. Data in the form of scale were analyzed descriptively to explain the service performance and consumer motivation. The service performance consists of technical services and marketing services. Technical service indicators consist of payment, delivery, and products. Meanwhile, the marketing service indicator consists of promotions and prices. The consumer motivation is characterized by reference, actualization, and lifestyle. The relationship between the two was analyzed using Spearman’s rank correlation. Results: The most consumers are millennial generation who were active in social media. They are employees with Bachelor’s and Master’s qualifications and included in the middle economic groups. TaniHub online shop had good technical and fair marketing performance. The motivation of online shop consumers of fresh food products through the TaniHub application was high. Conclusions: The findings discovered a significant relationship between online shop service performance and consumer motivation. It indicates the need for improvement in marketing services, especially promotions, to improve the performance of this e-agribusiness company © Copyright: The Author(s)
ABSTRACT
The pandemic requires empowering rural Indonesian women for their personal and family well-being and increased economic output because of their high participation in self-employment. This study aimed to find a relationship between women's empowerment, wealth level, and preventive behaviors towards the coronavirus disease 2019 (COVID-19). The study employed a cross-sectional design and was conducted at two community health centers in Banten, Indonesia. Women over 18 years old, married with at least one kid, and willing to participate were eligible. Over half of the 200 women were under 30 (56%) and had a higher degree (56.5%). Around 67.5% were unemployed, and 60% earned less than the regional minimum wage. Women were sufficiently empowered in terms of economic, household, and social empowerment. Preventive behaviors toward COVID-19 were connected with educational level, wealth index, women empowerment score, and knowledge, with an adjusted R square of 31%. Women who are empowered have a higher wealth index and COVID-19 prevention activities. It is argued that initiatives aimed at increasing women's empowerment would positively impact improving public health. © 2022, Intelektual Pustaka Media Utama. All rights reserved.
ABSTRACT
The purpose of this study was to analyze the factors affecting the performance of the procurement of goods/services in the emergency of the COVID-19 plague with the addition of social distancing as a moderator variable. The study was conducted at the provincial government of DKI Jakarta. It was purposely selected due to the fact that the government has a sound procurement system. The general objective of the study was to analyze the factors that affect procurement performance in government organizations and the effect of social distancing on that relationship in the emergency situation during the COVID-19 plague. The specific objective of the study was to determine the effect of government regulation for emergency procurement e-procurement implementation employee competency and management’s commitment to the procurement performance during an emergency situation. This entailed the use of questionaries. The key finding of the study indicated that government regulation for an emergency situation employee competency and implementation of e-procurement positively affected procurement performance in the emergency situation of the COVID-19 plague. Furthermore, the study found that social distancing did not affect the relationship between the above-mentioned factors and procurement performance during an emergency situation. Penelitian ini menganalisis faktor-faktor yang mempengaruhi kinerja pengadaan barang dan jasa dalam keadaan darurat wabah COVID-19 dengan menggunakan social distancing sebagai variabel moderator. Penelitian dilakukan di Pemprov DKI Jakarta sebagai organisasi yang telah memiliki sistem pengadaan yang baik melalui data kuesioner. Tujuan khusus dari penelitian ini adalah untuk mengetahui pengaruh peraturan pemerintah dalam pengadaan darurat penerapan e-procurement kompetensi pegawai dan komitmen manajemen terhadap kinerja pengadaan pada saat keadaan darurat. Hasil penelitian menunjukkan bahwa regulasi pemerintah untuk situasi darurat kompetensi pegawai dan implementasi e-procurement berpengaruh positif terhadap kinerja pengadaan dalam situasi darurat wabah COVID-19. Sebagai tambahan hasil penelitian juga menunjukkan bahwa variabel social distancing tidak memoderasi pengaruh empat faktor terhadap kinerja pengadaan barang dan jasa. Penggunaan teknologi informasi memungkinkan komunikasi dalam penyelesaian tugas tetap terjaga sehingga kinerja pengadaan barang dan jasa tidak terganggu selama pandemic COVID-19.
ABSTRACT
Cash is an important instrument for a company. The company’s financial performance can be judged by how the company’s cash is managed. During the COVID-19 pandemic in 2020 the government decided to close tourist attractions. This study aims to find out how the performance of cash management during the COVID-19 pandemic was carried out by the Revenue Treasurer at the Pati Regency Youth Sports and Tourism Office. This study uses a descriptive qualitative method to analyse the cash management process in the Revenue Treasurer such as planning recording to depositing cash into local government accounts. Data were collected by interview and literature study. The results showed that in general the Revenue Treasurer has managed cash well starting from cash planning recording to depositing cash. However, the COVID-19 pandemic in 2020 has caused the number of regional revenues from the tourism sector to decline significantly. Some of the obstacles of the Revenue Treasurer in carrying out the cash receipt are the existence of multiple positions, weak communication and the limited number of collecting officers at tourist attractions. Furthermore, the Revenue Treasurer keeps constantly recording as well as the period of cash is received. The Revenue Treasurer deposited the cash into the regional treasury account on the same day as cash is received. There was evidence of cash deposit in the form of a Deposit Certificate which has been validated by a partner bank appointed by the regional government.
ABSTRACT
The emergence of a new variant of the Coronavirus SARS-Cov-2 which causes the Coronavirus Disease (COVID-19) outbreak has really changed the world. First reported in Wuhan City Hubei Province China at the end of 2019 this virus has spread throughout the world. Apart from hitting the world economy the COVID-19 pandemic has also changed the way humans interact. All over the world people have changed their habits of work worship and social activities. This was done to reduce the risk of transmission of the massive new Coronavirus. But the next question arises: when will conditions improve? when will this COVID-19 outbreak subside? To answer this question this study seeks to model the spread of the new Coronavirus with a Dynamic Systems approach. In the modelling carried out there are seven scenarios that describe the policies undertaken to mitigate the spread of COVID-19 which include WFH policies office vacations social distancing implementation of PSBB-to-PSBB relaxation. The resulting model is then validated with data from the COVID-19 Handling Acceleration Task Force which is released every day. Of the seven modelled scenarios the fastest pandemic relief time is predicted to occur on September 25, 2020 as indicated by scenario 0 with a prediction of a total of 530655 positive cases. The longest pandemic relief time is predicted to occur on July 17, 2021 with a prediction of a total of 269115 positive cases.
ABSTRACT
Online food marketing through a marketplace platform has been a trend in today's food product marketing, especially with the COVID-19 pandemic that has increased food product purchases through online platforms. Bedukmutu is an online marketplace platform developed by Universitas Muhammadiyah Yogyakarta (UMY) that provides food product transactions and other products and services. This paper investigated the Bedukmutu marketplace business model in the marketing of food products and how far the Muhammadiyah community ties influence the consumers. Descriptive analysis, website observation, and in-depth interviews with Bedukmutu stakeholders were utilized to explore the extent of online food product marketing practices in this marketplace. The results revealed several key factors in the Bedukmutu business model on food products marketing, including entrepreneurship as a value proposition with the consumer to consumer e-commerce (C2C) model and Muhammadiyah network as a key partner in market development. The offered food products vary from fresh to processed food originating from traders within students, employees and Muhammadiyah community networks. The implementation of purchasing incentives in measuring the performance of UMY employees is one of the motivations for consumer demand (demand-pull) apart from the affiliation factor with Muhammadiyah organizations (community-based). © The Authors, published by EDP Sciences, 2021.