• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.1175-1184
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• 2020

This research examines the personal (i.e., Machiavellianism) and situational factors (i.e., tax climate) that are believed to be psychologically salient aspects in tax compliance. To the best of our knowledge, no research has been carried out to investigate the interaction effect of the two factors. This study uses a paper-and-pencil laboratory experiment 2x2 between-subject factorial design that involved 158 participants. The results indicate that a taxpayer who has a low Machiavellianism score or who is in a high synergistic tax climate reports a higher level of income. In the high synergistic tax climate, where tax norms apply, personal ethics do not play a significant role in tax compliance decisions. Where the synergistic relationship between taxpayer and authorities is low, personal ethics play an important role, i.e., low Machiavellians report a higher reported income than high Machiavellians do. This research contributes to the literature that deviates from the traditional model of tax compliance. Taxpayers are not always rational, but they might pay tax for reasons other than financial motives (Alm, 1991, 2018), that is, personal ethics in this study. This research implies the need for policymakers to consider other approaches rather than only relying on audits and fines.

• Journal of Power System Engineering
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• v.15 no.6
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• pp.73-80
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• 2011

The experimental investigation focuses on an influence of artificial aging time in longitudinal butt welded Al 6013-T4 aluminum alloy on the fatigue crack growth resistance. The preferred welding processes for this alloy are frequently tungsten inert gas welding (TIG) process due to its comparatively easier applicability and better weldability than other gas metal arc welding. Fatigue crack growth tests were carried out on compact tension specimens (CT) in longitudinal butt TIG welded after T82 heat treatment was varied in three artificial aging times of 6 hours, 18 hours and 24 hours. Of the three artificial aging times, 24 hours of artificial aging time are offering better resistance against the growing fatigue cracks. The superior fatigue crack growth resistance preferred spatial variation of materials within each specimen in the Paris equation based on reliability theory and fatigue crack growth rate by crack length are found to be the reasons for superior fatigue resistance of 24 hours of artificial aging time was compared to other joints. The highest of crack propagation resistance occurs in artificial aging times of 24 hours due to the increase in grain size (fine grained microstructures).

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.999-1006
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• 2020

This study provides an understanding of the role of job satisfaction as a mediator of compensation and workplace environments for the organizational commitment of employees in the public sector. This study used a structural model using path analysis. The population and sample in this study were all employees at the Population and Civil Registry Office of one of the districts in Indonesia. The sampling technique used was total sampling, due to the considerably smaller amount of the sample size. This study found that compensation and workplace environment could explain job satisfaction variables with a 93.8% confidence level and simultaneously compensation, workplace environment, and job satisfaction that could explain organizational commitment with a variable of 97.4%. This findings also shows that the manifest bonus variable on the latent compensation variable is one of the main indicators that needs to improve to increase job satisfaction and organizational commitment. One of the important things which needs to be done is to increase compensation. The first thing which needs to be done is to increase the bonus. Furthermore, to improve the quality of the workplace environment, facilities, and infrastructure such as stable internet connections, computer specifications are the important criteria that must be met.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.451-459
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• 2020

This study aims to examine the causality between production input and the price of rice in East Java, Indonesia. This study applied a quantitative method to understand in a comprehensive way the correlation between variables. The data used for this study were collected from several sources, including East Java Agriculture Office, Siskaperbapo.com, and Statistics Indonesia (BPS) of East Java. This research was carried out over five years, starting from 2014 to 2018. Furthermore, the data were analyzed using the Vector Error Correction Model (VECM) by employing E-Views (version 7). The findings of this study indicated that, in the long run, the population, rice production, and changes in people's income have a positive effect on price stability, but are inversely proportional if seen in the short term. In comparison, in the long run, farmer exchange rates variable has a negative impact on price stability, and inversely proportional in the short term, which has a positive effect. There are different implications when the people's income increases and the rice price declines; these have great potential to alleviate poverty in East Java, Indonesia. This is due to the fact that the price stability also concerns the welfare of the community.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.2
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• pp.269-275
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• 2019

This study intended to examine the relationship between inflation and unemployment rate in Indonesia during 1987 to 2018 period. The study applied a quantitative method using Vector Error Correction Model (VECM) in order to comprehensively understand the causality between inflation and unemployment rates. The data were collected from various main sources including the World Bank, Central Bank of Indonesia, and Central Bureau of Statistics (BPS). The findings showed that inflation has a one-way relationship toward unemployment in Indonesia and it occurs at the third lag. Impulse Response Function (IRF), shows that the inflation rate are fluctuating in response to the shock of unemployment. The unemployment rate responses to shocks from inflation initially increased until it is eventually diminished. It shows that the shocks caused by the impact of inflation were only in the short term. Further, inflation in the three previous lags will have consequences for the unemployment rate in the year. Lastly, both in the long run and short run, unemployment did not affect inflation rates. These findings suggest that high inflation in Indonesia is determined the rising price of basic commodities and fuel. In addition, most companies in Indonesia applying capital intensive so that employment growth in Indonesia is small.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.667-673
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• 2021

This causal quantitative research aims to investigate the influence of factors that determine the performance of employees in Indonesian universities. The factors are crucial for organizations in the achievement of their goals. Based on theoretical studies, three independent variables, namely, training, personality, and work motivation were tested for their influence on employee performance, which was the dependent variable. Primary data were obtained from 94 respondents of a total population of 122 individuals at the Education Quality Assurance Institute (LPMP) in Banten Province, Indonesia. They were tested by the normality test using the Kolmogorov-Smirnov approach to ensure their normally distributed population and the linearity test to measure the significant linear relationship between the two variables. There are five hypotheses in this study. Each hypothesis tested by the F-test to determine the significant effect of all independent variables on the dependent variable, and t-test to analyze the effect. The results of this study answered all hypotheses of the research model. There is a positive direct effect of training and personality on work motivation. Both training and personality also affect positively employee performance. Another finding of this study is that employee performance is positively and directly affected by work motivation.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.933-941
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• 2021

This research aims to test the effect of corporate governance factors on corporate social responsibility (CSR) disclosure and its impact on a company's financial performance. The factors of corporate governance referred to in this research are foreign ownership, state ownership, number of board of commissioners, the proportion of independent commissioners, and educational background of commissioners' board. Based on the purposive sampling method, 194 companies were selected with a total of 582 observations. The data analysis used in this study was the Structural Equation Model (SEM) approach by using the alternative Partial Least Square (PLS) method. The results of this research indicated that state ownership, number of board of commissioners, and the proportion of independent commissioners had a significant positive effect on CSR disclosure. While the foreign ownership and the educational background of the commissioners' board have had an insignificant effect on CSR disclosure. Then, CSR disclosure had a significant positive effect on the companies' financial performance. The findings of this study suggest that the positive effect of the CSR disclosure on performance is because the disclosure is able to improve the company's reputation; the more social activities are carried out will improve the customers' loyalty as well as the support from other stakeholders which in turns will improve the company's performance.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.1
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• pp.57-66
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• 2023

There is a strong association between poverty levels and the probability of natural disasters. East Java, however, exhibits a distinct pattern. While the rate of poverty is declining, natural disasters are becoming more severe. Considering that East Java is an area with a high risk of natural disasters and a high poverty rate, this study aims to estimate the effect of environmental preservation and the magnitude of the impact of disasters as measured by the Disaster Risk Index (IRBI) on poverty. The 3SLS model is used on secondary data from 38 districts/cities from 2015 to 2021 as an analytical database. Based on the estimation results, there are 3 findings in this study: (i) the role of government, population development, and economic activity have a strong influence on nature conservation; (ii) nature conservation has a strong influence on disaster risk; and (iii) the disaster risk index has a strong effect on poverty. As a result, areas with a high level of disaster risk have a slower rate of poverty reduction. The role of this research is to show the need for the government's role in improving the quality of natural disaster mitigation anticipation, economic activity, and the role of the population in a sustainable manner.

• Journal of the Korean Chemical Society
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• v.55 no.3
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• pp.454-462
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• 2011

A study on the adsorption characteristics of Pb(II) and Cr(III) cations onto C-methylcalix[4]resorcinarene (CMCR) has been conducted. CMCR was produced by one step synthesis from resorcinol, acetaldehyde, and HCl. Most parameters in batch system confirm that CMCR is a good adsorbent for Pb(II) and Cr(III). Cr(III) uptake was bigger than that of Pb(II), but Cr(III) adsorption rate was slower than Pb(II). The adsorption kinetic of Pb(II) and Cr(III) adsorptions in batch followed pseudo $2^{nd}$ order kinetics model, but the kinetic of Pb(II) adsorption in fixed bed column system followed first order model. Desorption studies to recover the adsorbed Pb(II) was performed sequentially with distilled water and HCl, and the results showed that the adsorption was dominated by chemisorption.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.6
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• pp.365-378
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• 2020

The study aims to develop concepts originating through empirical research models to build superior competitiveness and optimal performance achievement. Therefore, to bridge these goals, the study addresses several indicators/items as a novelty, namely, entrepreneurship insight factors, market orientation, knowledge-sharing, innovation, managerial capability, product strategy, process and service improvement, resources capability to improve performance and increase competitiveness by empirical model direct, mediating and indirect effect. The total sample in this study is 497 eligible SMEs that partner with go-food in Makassar City. All research samples are the owner or the person in charge of the business; the data collection period is from May to December 2019. Data are collecting using a survey with 64 construct questions, summarized in seven manifest variables. The research method uses quantitative tools, with SMART-PLS as a statistical tool. This study develops sixteen hypotheses; all of the hypotheses are supported both directly, indirectly, and mediated. The study also found that the link based on CCT, RBV, and TAM Theory is the right choice of theories, as the foundation of this study was very reliable and valid. Indeed, all of the grounded methods have implications both in theory and its main application for the business in the online marketplace.