The Effect of Entrepreneurial Orientation and Dynamic Capability on Business Performance in Creative Industry: Mediating Role of Innovativeness Product Advantage

Hikmah Hikmah(Hikmah Hikmah ),Andalan Tri Ratnawati(Andalan Tri Ratnawati ),Susetyo Darmanto(Susetyo Darmanto ) People&Global Business Association 2023 Global Business and Finance Review Vol.28 No.2

The Role of Competence and Digital Entrepreneurs Career Maturity on Business Performance in Disruption Era

Susetyo DARMANTO(Susetyo DARMANTO ),Adi EKOPRIYONO(Adi EKOPRIYONO ),Hikmah HIKMAH(Hikmah HIKMAH ),Andalan TRI RATNAWATI(Andalan TRI RATNAWATI ) 한국유통과학회 2023 유통과학연구 Vol.21 No.2

Purpose: At the end of the pandemic, many digital startups had negative performances. For that, this study aims to analyze the mediating role of entrepreneurial competence and digital entrepreneur career maturity. Seven hypotheses were proposed, namely the effect of entrepreneurship orientation, digital entrepreneurship experience, and digital entrepreneur career maturity on digital entrepreneurial competence, the effect of digital entrepreneurial experience on digital entrepreneurial career maturity, the influence of entrepreneurial orientation, entrepreneurial competence, and digital entrepreneur career maturity on business performance. Research design, data and methodology: The population is digital entrepreneurs in Central Java, Indonesia with a business duration of more than 4 years. The number of samples as many as 184 people were carried out by questionnaire distribution through face-toface, email, and Google forms. Partial Least Square Structural Equation Modeling was used to test the path coefficient statistics. Results: The results showed that all the hypotheses proposed were accepted. Digital entrepreneurial competencies and digital entrepreneurial career maturity are also proven to have a mediating role. Conclusions: The findings of this study can contribute to the development of digital entrepreneurship research. Practically, the government's role is needed to facilitate the three main elements of digital business: e-commerce, payment methods, and distribution channels.

Socialization, Service and Knowledge Matter with Taxpayer Compliance

Achmad MAQSUDI,Tri RATNAWATI,Slamet RIYADI 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.6

Tax collections from land and building (axes (LBT) have particularly suffered in East Java and as a result, the provincial government is still looking at a big shortfall in tax revenue. East Java is facing a silent fiscal crisis owing to a shortfall in tax revenues, and the government’s budget suggests it may have grossly underestimated the problem. This research was conducted to prove the effect of taxpayer awareness as a mediator (mediating/intervening variable) on the impact of tax socialization, service quality, and taxpayers’ knowledge on taxpayer compliance. The sampling technique used is the consecutive method by taking a sample of 400 taxpayers in East Java province, Indonesia. Using the help of AMOS software version 26, the statistical analysis method used is the Partial Least Squares-Structural Equation Model, with the Generalized Least Square Estimation Parameters. Based on the research results, tax socialization, service quality, and taxpayer knowledge have a positive impact on taxpayer compliance directly. Furthermore, there is an indirect positive impact relationship between tax socialization, service quality, and tax information on taxpayer compliance through taxpayer awareness as a mediator, but only on a small scale. Tax authorities are expected to increase the taxpayers’ awareness, through increasing tax socialization, service quality, and taxpayer knowledge, so that taxpayers are more compliant in paying LBT.

The Relationship Between Company Value and Good Financial Governance: Empirical Evidence from Indonesia

Diyah Santi HARIYANI,Tri RATNAWATI,Nekky RAHMIYATI 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.7

State-Owned Enterprises (SOEs) are business entities that are owned mainly by the state. Good financial governance (GFG) is as important for SOEs as for the private sector companies. Prudence and GFG can affect the value of the company. This research aims to test the impact of macroeconomics, investment decisions, and financing decisions on prudence, Corporate Social Responsibility Disclosure (CSRD), dividend policy, and company value of SOEs registered on the IDX from 2014–2019. GFG and financing decisions are moderating variables. The population in this study is 16 SOEs listed on the Indonesia Stock Exchange from 2014–2019. The research method is quantitative and uses Partial Least Squares (PLS), which is an approach to Structural Equation Models (SEM) that allows researchers to analyze the relationships simultaneously. The results showed that macroeconomic factors, investment decisions, financing decisions, and prudence directly affect the company’s value. However, CSRD and dividend policy directly do not affect the company’s value. Prudence can mediate the influence of financing decisions on company value. GFG moderates the relationship between prudence and company value. Thus, GFG is key to producing compliant regulatory reports and disclosures. GFG aims at facilitating effective monitoring and efficient control of the business. Its essence lies in fairness and transparency in operations and enhanced disclosures for protecting the interest of different stakeholders.

Role of Attitude and Intention on the Relationship between Perceived Ease of Use, Perceived Usefulness, Trust, and E-Tax System Behavior

Hikmah Hikmah,Andalan Tri Ratnawati,Susetyo Darmanto People&Global Business Association 2023 Global Business and Finance Review Vol.28 No.7

Purpose: The study proposes to analyze the effect of perceived ease of use on perceived usefulness and trust. Furthermore, the s tudy examined the mediation effect of attitude and intention on behavior to use the e-tax system. Design/methodology/approach: This study uses a quantitative approach with a survey as a data collection method. Respondents are 150 small and medium entrepreneurs in Central Java, Indonesia, who have used e-tax system. Findings: The results showed that perceived ease of use positively affects perceived usefulness and trust. Other results demonstrated that perceived ease of use, perceived usefulness, and trust have positive contributions toward attitude. Furthermore, the study confirmed that attitude has a significant influence on intention, however, trust has no effect. Finally, the finding reveal that intention predicted e-tax system behavior. Research limitations/implications: The results reveal that perceived ease has a significant influence of perceived usefulness and trust. Therefore, perceived ease of use, perceived usefulness, and trust are significant determinants of tax attitude, intention, and behavior to use the e-tax system. Originality/value: The study contributes to TAM theory by adding the sociodemographic characteristics of SME entrepreneurs on the e-tax system behavior, and the mediating role of attitudes and intentions in the relationship between factors of tax behavior.

Factors Affecting Business Performance: An Empirical Study of the Creative Industry in Semarang, Indonesia

Hikmah HIKMAH,Andalan Tri RATNAWATI,Susetyo DARMANTO 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.12

The creative industry has an important role in economic development, but creative economy entrepreneurs still face many problems in business development and sustaining their businesses. The purpose of the study is to investigate the effect of entrepreneurship orientation, innovative product advantages, and social network quality on business performance to help companies stay competitive. The research uses a quantitative approach with the population being the owner of the creative industry in Semarang City, Central Java, Indonesia. The sampling technique used is convenience sampling, obtained as many as 126 creative industry owners. Data was analyzed using Structural Equation Modeling Partial Least Square (SEM-PLS). The findings of this study show that entrepreneurial orientation, innovative product advantage, and social network quality have a positive effect on the business performance of the creative industry in Semarang City, Central Java, Indonesia. According to the study, a company with superior resources can win the competition and achieve business sustainability. When compared to competing organizations, the benefits of resources and competitive ability will create a competitive edge. As a result, stakeholders such as the government, the corporate sector, and universities are expected to play a larger role in accelerating the growth and development of creative industries.