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The Role of Absorptive Capacity on Business Perform-ance in Distribution of Creative Industry
Muh. Indra Fauzi ILYAS(Muh. Indra Fauzi ILYAS ),Djabir HAMZAH(Djabir HAMZAH ),Sumardi SUMARDI(Sumardi SUMARDI ),Abdullah SANUSI(Abdullah SANUSI ) 한국유통과학회 2023 유통과학연구 Vol.21 No.3
Purpose: This study discusses the creative industry phenomenon which has different business characteristics both from resources and production processes to distribution. The study intends to analyze the effect of entrepreneurial orientation and market orientation on business performance by using absorptive capacity as a mediator. Research design, data, and methodology: Using the quantitative method, data were collected from 97 respondents, who are managers or owners of creative industry businesses in Makassar City, South Sulawesi, Indonesia. Data analyzed used Partial Least Square - Structural Equation Model. Results: The results of this study reveal that entrepreneurial orientation has no significant effect on business performance and has indirectly a trough absorptive capacity. Market orientation has a significant effect on business performance and indirectly through absorptive capacity. Another result is that absorptive capacity has a significant effect on business performance. Conclusions: When absorptive capability stresses the assimilation and exploitation of knowledge and market intelligence that has been learned to boost business performance improvements, market orientation and entrepreneurial orientation offer knowledge and experience to business processes including the creation of value distribution in the creative industries.
Why Learners Found Transfer Pricing Difficult? Implications for Directors
Indra Abeysekera,Sam Jebeile 한국유통과학회 2019 The Journal of Asian Finance, Economics and Busine Vol.6 No.1
A recent survey of Australian directors conducted by the Financial Reporting Council found that directors require a detailed understanding of technical accounting issues. With the aim of understanding learner difficulties in learning and applying higher learning material relevant to directors, this study explores the transfer pricing topic taught as a case presentation in an undergraduate accounting program at an Australian university. Before intervention with improvements, this study invited 25 students to take part in the study after they had learned the topic and been given one week to understand it. By adopting a transfer pricing problem presented in their essential reading and interviewing those students to gain further insights, the study found that learners experienced conceptual difficulties at various stages in attempting to learn. Intervention to ease learning difficulties was addressed through instructor training. The intervention improvements included using guided workbooks to develop a better understanding of concepts among learners, and representing the problem at hand with diagrams. After intervention with improvements, this study repeated the same procedures with 25 students who had not taken part in the previous study and found that interventions increased the learning. Results have implications for most directors, who are novices to the detailed technical accounting issues of transfer pricing.
Indra SISWANTI,Sabri Mohammad SHARIF,Sonny INDRAJAYA 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.6
This study aims to analyze the role of corporate social responsibility (CSR) as the moderation effect of sharia compliance on Islamic banks performance in Indonesia and Malaysia. The population in this study consists of 14 Islamic banks in Indonesia, and 17 local Islamic banks in Malaysia. The sample used in this study are the big five Islamic banks in Indonesia and Malaysia during the period from 2015 to 2019. This research used panel data regression with Eviews 10 software. From results of the Chow test, the model selected is fixed-effects, and from the Hausman test, the model selected is fixed-effects as well. The findings show the same results for both Islamic banks in Indonesia and Malaysia; the profit-sharing ratio has a significant effect on the financial performance of Islamic banks in Indonesia. Islamic income ratio has a significant effect on the financial performance of Islamic banks. Corporate social responsibility has a moderating effect of profitsharing ratio on the financial performance of Islamic banks. And corporate social responsibility has a moderating effect of Islamic income ratio on the financial performance of Islamic banks. Corporate social responsibility can strengthen the effect of sharia compliance on the financial performance of Islamic banks in Indonesia and Malaysia.
Indra W. Fathona,Akihiro Yabuki 한국물리학회 2014 Current Applied Physics Vol.14 No.5
Short composite nanofibers were fabricated by electrospinning polymer/TiO2 nanoparticle solutions of 13 wt. % cellulose acetate as a polymer under a voltage of 5.5 kV and at a flow rate of 0.1 mL/min, and the nanoparticles could be added in concentrations as high as 50 wt. %. The length of the short composite nanofibers was significantly decreased from 112 to 70 mm by the addition of at least a 5 wt. % concentration of nanoparticles, and it gradually continued to decrease as the nanoparticle concentration was increased. The length of the short composite nanofibers with a low concentration of nanoparticles was affected by the surface charge of the nanoparticles, and negatively charged nanoparticles readily dispersed to the negatively charged polymers in solution, which resulted in an elongation of the fabricated short composite nanofibers.
Human-friendly Arm Robot Using Interactive Particle Swarm Optimization for Trajectory Generation
Indra Adji Sulistijono,Anhar Risnumawan,Cynthia Rachmanita,Naoyuki Kubota 제어로봇시스템학회 2009 제어로봇시스템학회 국제학술대회 논문집 Vol.2009 No.8
This work deals with human-friendly trajectory generation of an arm robot. Various methods for the trajectory generation have been proposed so far, but robots must deal with environments including human operators. In this situation, the robot should take a suitable action/motion to the individual operator. This work applies an interactive particle swarm optimization for the trajectory generation using human evaluation. Particle Swarm Optimization offer multiple sets of candidate trajectory and then the best one is shown to the human to be evaluated. Basically human evaluation is very important for generating robotic behavior, but the detail of the human evaluation is not clear. Furthermore, to reduce the number of the human evaluations, a state-value function is used. Therefore, we can search for good trajectory candidates with the estimated human evaluation. The experimental results show that the state-value function can estimate the human evaluation.