FEB-2023 – ABPI

February 2023 Volume 39 Issue 02

1. DEVELOPMENT OF A LEARNING MODEL FOR TYPING PRACTICE AT THE JAKARTA STATE POLYTECHNIC

Authors: NI MADE WIDHI SUGIANINGSIH, ETTY KHONGRAT and TAUFIK AKBAR

Abstract

This study discusses an innovative typing practice learning model in the era of the industrial revolution 4.0 in the world of vocational education. We know that the phenomenon of the COVID-19 pandemic has made educators find appropriate learning models for each subject being taught, so there needs to be a breakthrough to make learning strategies that are more exciting, interesting and out of the box in order to increase student interest in knowledge and skills with innovative approaches and creative. In previous studies, researchers found a significant positive response from students and better results if they got a new learning model so it is important for the author to examine this problem with the following stages: preliminary study, conceptual model development, conceptual model validation, and revision conceptual model. This research was conducted using a Development Research approach. The research has bring out in a span of two years, with the stages of activity in the first year being exploration, and in the second year implementation and dissemination. In general, this research wants to contribute to the development of innovative practical learning models in other Polytechnics of Business in order to equip graduates with competencies that are relevant to the needs of world industry. In particular, this research improves the quality of practical learning in the D3 Business Administration study program with an innovative approach

Keywords: Learning, Innovation, Model Typing

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2. FINANCIAL KNOWLEDGE AND LITERACY OF MSMEs FINANCIAL RESILIENCE DURING THE PANDEMIC COVID-19: EVIDENCE FROM INDONESIA

Authors: ANDI INDRAWATI, TRI RATNAWATI, SLAMET RIYADI

Abstract

The pandemic that is still engulfing the world, including Indonesia, has created uncertainty in the business world, including micro, small and medium enterprises. During economic recovery efforts, financial resilience is an important thing that MSMEs need to survive. We added financial sophistication to the previous study as a set of financial skills required by MSME entrepreneurs, in addition to financial knowledge, literacy, and inclusion, For the purpose of maintaining and expanding their business. The purpose of this study is to investigate the impact of financial knowledge and literacy on the financial resilience of MSMEs in Indonesia. In addition, our paper aims to build a model of financial skills for MSMEs, by testing financial inclusion as a mediating and financial sophistication as a moderating variable, which is validated using a questionnaire. We used purposive sampling in determining the sample and 294 questionnaires were processed as research data using SmartPLS. The results of the study prove that financial resilience depends on financial knowledge, literacy, inclusion, and sophistication. The interaction of financial sophistication strengthens the relationship between inclusion and resilience. In addition, financial inclusion mediates financial knowledge and resilience. Based on these results, we suggest the need to expand financial inclusion and sophistication so that MSMEs can survive in times of crisis.

Keywords: Financial knowledge, financial literacy, financial inclusion, financial sophistication, financial resilience, Indonesia.

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3. THE INFLUENCE OF INSTITUTIONAL REGULATIONS, ENVIRONMENTAL MANAGEMENT STRATEGIES, AND ORGANIZATIONAL PERFORMANCE WITH ENVIRONMENTAL ACCOUNTING MANAGEMENT AS A MEDIATING VARIABLE

Authors: MOCHAMAD FAHRU KOMARUDIN, AGUS ISMAYA HASANUDIN, IMAM ABU HANIFAH and WINDU MULYASARI

Abstract

This study aims to examine the relationships among institutional regulations, environmental management strategies, organizational performance, and environmental accounting management. It proposes that environmental accounting management acts as a mediating variable between institutional regulations and organizational performance, as well as between environmental management strategies and organizational performance. A conceptual model is developed and tested through a survey of companies in various industries. The findings suggest that institutional regulations and environmental management strategies have a significant positive effect on environmental accounting management, which in turn positively influences organizational performance. The study contributes to the literature by providing empirical evidence of the importance of environmental accounting management as a mediator between institutional regulations, environmental management strategies, and organizational performance. The results have practical implications for companies seeking to improve their environmental performance and accounting practices.

Keywords: Corporate Sustainable Development, Environmental Management Accounting, Environmental Management Strategy, Organizational Performance

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4. ORGANIZATIONAL CAPACITY FOR CHANGE IN INDONESIAN PUBLIC RESEARCH AGENCY

Authors: LASTIWI DANARSIWI, CHANDRA WIJAYA and PANTIUS SOELING

Abstract

Organizational Capacity for Change (OCC) is the capital for an organization to make changes. Change is a need for all organizations in the world, both public and private, to adapt to the era. One of the organizations that are required to change is research agencies. This study was conducted to determine the level of OCC at the National Research and Innovation Agency (BRIN) in Indonesia, during its transformation to achieve high performance (High Performance Organization/HPO). This study uses OCC and HPO theory. This study used purposive random sampling technique. The number of samples is 334 officers and researchers of BRIN. Research data were analysed using PLS-SEM (Partial Least Square-Structural Equation Model). The results showed that the OCC and HPO levels at BRIN were in the high category. The dominant factor in OCC at BRIN is an involved mid-management, trusting follower and capable champions. While the dominant factors in HPO are management quality, continuous improvement, and openness and action orientation. OCC is proven having a significant effect on HPO in BRIN. The research recommends BRIN to improve the communication system, knowledge sharing and continuously innovate its competencies. Future research is recommended to be carried out on the organizations that are in the phase of changing with dimensions and indicators of OCC and HPO which have been validated in this study.

Keywords: Organizational Capacity for Change; High Performance Organization; Communication System; Knowledge Sharing; Innovation.

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Accountancy Business and the Public Interest

Accountancy Business and the Public Interest

February 2023 Volume 39 Issue 02