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1.
Corporate and Business Strategy Review ; 3(2):177-187, 2022.
Article in English | Scopus | ID: covidwho-2100707

ABSTRACT

The agent is granted decision-making authority over the company’s operations to achieve the principal’s objectives (Jensen & Meckling, 1976). The economic crisis during the pandemic compelled managers to exert additional effort, such as earnings management. They aimed to achieve the desired profit and serve the principal’s best interests. Board structure elements such as board size, independence, women membership, and chief executive officer (CEO) duality correlate with board governance. The elements improve the quality of financial reports and reduce earnings management practices. Therefore, this study aimed to investigate the board structure’s influence on the earnings management of Indonesian firms before and during the pandemic. Covering a sample of 539 firms recorded on the Indonesia Stock Exchange (IDX) in Indonesia from 2019Q1 to 2020Q4, panel data regression is utilized to test the hypothesis. This study finds that only board size significantly impacted earnings management. The board size is less effective in overcoming earnings management in the normal period. However, the COVID-19 pandemic encouraged the board of directors to increase management monitoring. This means more board directors can reduce earning management effectively during the pandemic. It highlighted the significance of many board directors in reducing earnings management during the pandemic. © 2022 The Authors.

2.
Innovative Marketing ; 18(4), 2022.
Article in English | Web of Science | ID: covidwho-2100666

ABSTRACT

After restrictions on community activities caused by the COVID-19 pandemic were lifted, numerous businesses, including restaurants and cafes, have already resumed normal operations. Competition is also unavoidable. Thus, companies should mo-tivate their managers to develop various operational strategies to increase customer satisfaction. This study aims to analyze the relationship between customer satisfaction and operational management activities, including layout, decoration, location, and cleanliness. In addition, it examines human resource management, food quality, and atmosphere as mediating variables. Data were obtained using an online questionnaire conducted between June and December 2021. A total of 1,068 clients of cafes and res-taurants were selected as the participants using purposive random sampling. Data were evaluated using variance-based structural equation modeling. The results showed that operational management activities promote cafes and restaurants (p-value = 0.000). Furthermore, this study indicates the role of infrastructure elements, specifically hu-man resource management, atmosphere, and food quality, as moderating variables on customer satisfaction (p-value = 0.000). Overall, the findings of this empirical study provide a theoretical contribution by emphasizing cafe and restaurant operational strategies that enhance customer satisfaction.

3.
Banks and Bank Systems ; 17(2):124-137, 2022.
Article in English | Scopus | ID: covidwho-1994766

ABSTRACT

During the COVID-19 pandemic, bank stability became a priority for the Indonesian Financial Services Authority and the government. Economic activity is expected to be restored by muffling the shocks caused by the COVID-19 outbreak. This paper investigates the influence of COVID-19 on banking stability by differentiating bank core capital size and ownership. Using data from 108 commercial banks in Indonesia for the period March 2020 and March 2021, the paper analyzes data using fixed effects regression. The results show that COVID-19 has a detrimental and significant effect on bank stability in Indonesia. Regardless of the size and ownership of a bank’s core capital, it was found that no bank is immune for a year to the severe implications of COVID-19. This condition was experienced by both state banks and private banks, large and small. To assist in the absorption of COVID-19 shocks, this paper proposes policies for regulators that include stimulus packages and countercyclical roles in the banking system via government-owned banks. © Siti Maria, Rizky Yudaruddin, Yanzil Azizil Yudaruddin, 2022.

4.
WSEAS Transactions on Environment and Development ; 18:69-79, 2022.
Article in English | Scopus | ID: covidwho-1623049

ABSTRACT

This study aims to analyze the benefits of e-commerce for small enterprises and its consequences before and during the COVID-19 pandemic. Furthermore, it examines the effects on the decrease in income of small enterprises and their response to a regulation restricting community activities. It also provides an outline of the support needed by small businesses. Meanwhile, a descriptive analysis and a paired t-test were used to analyze data (525 small enterprises in Indonesia) from an online questionnaire survey between May and June 2021. The results showed several significant discoveries, including the following: first, the COVID-19 pandemic resulted in a decline in revenue. Second, limits on community activities exacerbate the plight of small enterprises. Third, small enterprises sought several forms of assistance, with working capital accounting for the lion's share of requests. Finally, substantial variations exist in respondents' perceptions of the benefits of e-commerce before and during the COVID-19 pandemic. Furthermore, these results contribute to the small medium enterprises literature and have significant policy implications for developing countries. © 2022, World Scientific and Engineering Academy and Society. All rights reserved.

5.
Problems and Perspectives in Management ; 19(3):467-477, 2021.
Article in English | Scopus | ID: covidwho-1471259

ABSTRACT

Researchers have emphasized the role of e-commerce for small enterprises in improving their performance. However, there is limited evidence on the use of e-commerce by small enterprises, and e-commerce adopters and non-adopters dealing with COVID-19. Therefore, the purpose of this study is to investigate the differences in the impact of COVID-19 on income between small enterprises that are adopters and non-adopters of e-commerce. This study also explored the impact of restrictions on community activities, the intention to adopt e-commerce, and the types of assistance required by small enterprises due to the pandemic. Data were collected through an online questionnaire survey among small enterprises that operate in the culinary field (1,024 small enterprises in Indonesia). The data were analyzed using descriptive analysis, cross-tabulation, and the Mann-Whitney test. This study finds that non-adoption of e-commerce caused small enterprises to experience a decline in income, which worsened due to restrictions of community activities, compared to adopters of e-commerce. Therefore, to overcome this negativity, small enterprises were pushed to adopt e-commerce. Finally, working capital assistance is the main assistance required due to the pandemic both by e-commerce adopters and non-adopters. This study has significant implications for how small enterprises and governments may benefit from e-commerce dealing with extreme disruptions such as the COVID-19 pandemic. © Dirga Lestari, Saida Zainurossalamia ZA, Siti Maria, Wirasmi Wardhani, Rizky Yudaruddin, 2021

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