Indonesian agriculture sector has a major contribution in the nation’s economy. However, due to decrease in supply chain performance, the overall performance is declining which affect negatively on Gross Domestic Product (GDP). The contribution of Indonesian agriculture sector in GDP is declined to 84110 IDR Billion in the second quarter of 2018 from 84577.50 IDR Billion in the first quarter of 2018. The supply chain is one of the responsible factors of this issue. Therefore, to address this problem, the objective of the current study is to investigate the role of cost accounting system (CAS) on supply chain operations by considering the internal and external contingent factors. Moreover, the moderating role of legal obligations was also examined. In rare cases, some studies formally documented the effect of CAS on supply chain operations. Managerial employees of agricultural firms were selected to collect the necessary data and 150 questionnaires were distributed among them. Results of PLS-SEM show that CAS had a significant positive contribution in supply chain operations. Better implementation of CAS in agriculture firms had the ability to boost the performance. Moreover, other factors such as firm size, product diversity and competition also had a significant effect on CAS implementation. In this survey, legal obligations moderated the relationship between firm size and CAS. Finally, this study is beneficial for agriculture firms to enhance their performance by using better supply chain strategies through CAS.

The purpose of this study was to examine the role of International Financial Reporting Standards (IFRS) in supply chain management. To achieve this purpose, quantitative research approach was used, and the study preferred cross-sectional research design rather than longitudinal research design. Based on literature, six hypotheses were proposed concerning the relationship between international financial reporting and supply chain management. Data were collected from the employees of the dairy companies in Indonesia through area cluster sampling technique. Only those employees were selected having direct relationship with supply chain and accounting activities. Structural equation modelling was sued to test the hypotheses. The results of the study reveal that international financial reporting had significant association with supply chain management. The elements of supply chain accounting quality, namely; value relevance, earnings management and timely loss recognition had significant positive relationship with supply chain management. A better implementation of international financial reporting is the key to enhance the supply chain management.

During the past few decades, logistic industry has grown rapidly worldwide, however, the performance of Indonesian logistic industry is decreasing due to various supply chain issues. Logistic companies are suffering with low performance which has negative consequence on gross domestic product (GDP). To address this issue, the primary objective of the current study is to investigate the role of innovation in supply chain management. By using the cross-sectional research design, 300 questionnaires were distributed among the employees of logistic companies. All the questionnaires were distributed by using area cluster sampling. PLS-SEM was preferred to achieve the objectives of the current study. Findings of the study have revealed that collaboration with supplier, customers and external partners had significant positive relationship with radical and incremental innovation. Moreover, radical and incremental innovation maintained significant positive relationship with open-innovation performance. An increase in open-innovation increases the supply chain performance among Indonesian logistic companies. Therefore, logistic companies must focus on innovation to boost their performance. This study contributed in the body of literature by examining the important role of radical and incremental innovation in supply chain performance.

This paper discusses an integrated model of batch production and maintenance scheduling on a deteriorating machine producing multiple items to be delivered at a common due date. The model describes the trade-off between total inventory cost and maintenance cost as the increase of production run length. The production run length is a time bucket between two consecutive preventive maintenance activities. The objective function of the model is to minimize total cost consisting of in process and completed part inventory costs, setup cost, preventive and corrective maintenance costs and rework cost. The problem is to determine the optimal production run length and to schedule the batches obtained from determining the production run length in order to minimize total cost.

This study aims to analyze the effect of budget participation on the performance of the government apparatus of Palu City through budgetary slack with Culture kaili “Nosarara Nosabatutu” as moderating. This research was conducted in the regional apparatus organization of the Palu City Government in 41 regional work unit. Data were analyzed using Structural Equation Modeling with WARP PLS 7.0. The results show that budget participation has a positive effect on the performance of government officials, budget participation has a negative effect on budgetary slack and negative budgetary slack on the performance of the government apparatus. The results of this study also indicate that budgetary slack was a partial mediator between the effect of budget participation on the performance of local government officials. The Kaili culture variable “Nosarara Nosabatutu” cannot be proven as a moderator.

The purpose of this study is to create a sustainable business model of Islamic banks in Indonesia through financial and non-financial aspects with financial performance as a mediate variable. The study uses quantitative approach by collecting secondary data of Islamic Banks from financial statements and annual reports over the period 2010-2018. The population of this study is 9 (nine) Islamic banks and the sample of research uses the census method. Data processing methods uses Partial Least Square. The results of the study stated that corporate governance has a significant effect on financial performance, intellectual capital has a significant effect on financial performance and company size has a significant effect on financial performance, but corporate governance has no effect on sustainable business. In addition, intellectual capital has a significant effect on sustainable business but company size has no effect on sustainable business. Moreover, financial performance has a significant effect on sustainable business, financial performance mediated the effect of corporate governance on sustainable business, financial performance partially mediated the effect of intellectual capital on sustainable business and financial performance mediated the effect of company size on sustainable business.

The presence of small and medium-sized enterprises (SMEs) in Indonesia will contribute to the movement of the Indonesian economy, so its growth is an essential part that must be considered by the government. The goal of this study was to explore the role of innovative capabilities in improving the performance of Indonesian SMEs. A variable approach to social capital, entrepreneurial leadership, innovation ability and SME efficiency was used in this research. The research included a sample of 352 small and medium-sized enterprises in Pekanbaru, Indonesia, consisting of 19 medium-sized enterprises and 333 small enterprises out of a total population of 2887 small and medium-sized enterprises (the sampling methodology used was chance sampling and simple random sampling methods). The findings show that social capital does not explicitly have a substantial impact on the business performance of SMEs in Pekanbaru, but if it is mediated by creative capacities, social capital indirectly plays a role in improving the performance of SMEs. Entrepreneurial leadership has a big influence on SMEs.

This study explores the values that develop in society which are social constructs that are thought to be related to attitudes, norms, and controlling individual behavior in society and in turn can foster intentions and behavior to corrupt. This research was conducted empirically by involving 265 respondents from accountants, stakeholders, civil servants and inspectors in Central Java, Indonesia who were analyzed by Structural Equation Modeling (SEM) with AMOS analysis tools. The theoretical test results confirm the fraud triangle and the theory of planned behavior to study the opportunity and financial process factors and the rationalization factor which emphasizes the moral psychological aspects. In practical terms, these findings underline the need for tiered supervision in the implementation of goods and services procurement projects in the public sector, improve the quality of reporting and accounting systems, and improve individual integrity to carry out work. Also, it is necessary to increase the remuneration of employees and provide competitive pricing for the private sector involved in procurement projects to minimize intentions for corruption and corrupt behavior by improving the quality of life of the individuals involved in supervision, auditing and reporting.

Investors are facing doubt on the quality of earning reported. They require some indicators to detect the quality of earning reported. The use of past performance as indicators of current and future earning management is challengeable since there are contradicting results in the sign of the relationship between past performance and earning management. Another variable may moderate their relationship. Therefore, it is the purpose of this study to know if employee’s relative earning is the moderating variable in the relationship between past performance and earning management. One hundred thirty-five companies listed in Indonesia Stock Exchange were selected with the use of stratified random sampling. The data is analyzed using sub-group analysis followed by the Chow F test and the linear regression analysis. Earning management is the dependent variable, whereas past performance is the independent variable, and employee relative earning is the moderating variable. The null hypotheses were rejected. A significant negative association exists between past performance and earning management, while the employee relative earning was found to be the moderating variable. The effect of past performance to earning management increases as employee relative earning getting lower.

This study investigated the impact of social media marketing on Garuda Indonesia's airline customers' brand equity (awareness, image, and loyalty) and online word-of-mouth during the epidemic (E-WOM). In part of the study, 100 frequent Instagram users and passengers on Garuda Indonesia aircraft were questioned or given questionnaires. The data was processed and analyzed by SEM-PLS and the SmartPLS 3.0 software. The findings of the study indicate that social media marketing increases brand recognition, brand image, and brand loyalty. Brand loyalty or reputation has one significant impact on e-WOM as well. While brand recognition has nothing to do with E-WOM. Furthermore, the results of this research definitely point to the importance of the impact on E-WOM while brand recognition has no impact on E-WOM. The study's conclusions also highlight the importance of mediating variables including brand awareness, brand image, and brand loyalty. This study can prove that almost all moderating effect variables are involved in mediating social media marketing on Garuda Indonesia's e-WOM airline, except the brand awareness variable, which has no indirect effect or has no impact on the relationship between social media marketing and E-WOM. The results of this study should be relevant to a social media strategy, particularly for Garuda Indonesia Airlines.