The purpose of this paper is to study the effect of the implementation of GCG principles and PSAK adoption of IFRS on quality of financial reports in SOEs. The data for the study comes from questionnaires collected by the survey method. Smart PLS 3.0 is an analytical technique used in research, with 99 people as the data. The results indicate that the implementation of PSAK adoption of IFRS and GCG principles had a substantial favorable impact on financial report quality.

This study aimed to develop a conceptual model of the mediating role of management accounting system (Broadscope) and organizational culture on the influence of mutual dependency and environmental uncertainty on managerial performance. The sample was 126 managers of Swamitra Palm Oil Plantation in Riau. The entire population was sampled. The data were processed using Structural Equation Modeling Partial Least Square (SEM PLS). The findings in this study are mutual dependency and environmental uncertainty have a positive influence on managerial performance, organizational culture mediates the influence of environmental uncertainty on managerial performance, meanwhile management accounting system (Broadscope) does not mediate the influence of mutual dependency on managerial performance.

The study on marketing in terms of the creative economy as a result of COVID-19 is a dynamic problem between business sustainability and the business environment. Business strategy is the key to improve marketing performance, antecedent’s entrepreneurial orientation and market orientation business strategies to drive the value of dynamic innovation and marketing capabilities. Business strategy needs to be established based on Resources based theory (RBV) to manage business resources effectively and efficiently in the craft business. This paper performs a survey on 187 entrepreneurs of Nyatu tree sap products, in the province of Central Kalimantan, Indonesia. The study is a quantitative analysis with a questionnaire processed with the application of SEM-AMOS 24 statistics. The results of the research estimate and goodness of fit index and evaluation of business strategies are applied to reach an environmentally friendly and quality manner for customer support. The research implication is that businesses can continue to implement dynamic business strategies with the business environment in their business practices during the COVID-19 pandemic. The research can also be a reference for empirical research studies on business strategies for handicraft business resources.

Livestock sector including pig is developing in Vietnam, which plays a crucial role in the economic structure of Vietnam and meets the demand of Vietnamese. The study was involved 120 pig farmers, 3 retailers, 3 wholesalers, 12 middlemen, 3 slaughterhouses, 12 sellers, 3 processors, and 12 consumers in three districts who were chosen as respondents in the value chain. The study was implemented to determine the value chain and benefit distribution of pig industry in Tra Vinh province. Snowball sampling and purposive method were used in this study. The results show that there were three channels of pig in Tra Vinh province during the context of African Swine Fever (ASF). There were three value chains which were found out in the value chain of pig industry. Middlemen played an important role in the value chain. Both of three passed through slaughterhouse as their slaughtering service. The shortest value chain is from farmer – middlemen-cum-seller – consumer. Farmers contributed a high value-added share in the value chain. It could be concluded that in Tra Vinh province, the longer value chain, the higher price the consumer takes. We suggested that the improvement of the number of pig and stabilization of the value chain of pig industry are the current mission and the strategy to be implemented.

The geographical constrain of small islands associated with fisheries commodities, is due to the lack of insufficient infrastructure and socio-economy characteristics, in addition to the nature of fisheries commodities where the durability and inconsistency of quality and quantity of the particular region become very vulnerable to uncertainty of supply chain. This study aims to formulate a strategy to mitigate the existing effect of uncertainty supply chain in Southeast Maluku Regency. The data mining approach with naïve bayes was used to determine the clusters of areas with high to low interdependency in villages and sub-districts. In addition, the House of Risk (HOR) was used to identify the cause of risks and provided the most effective and efficient alternative strategy to mitigate the uncertainty of the fisheries' supply chain sector. Data were collected from 28 villages to obtain 322 datasets by using the purposive sampling technique and expert assessment method for the data mining process, and HOR, respectively. The result show that the village location, resources, and fishermen's ability to sell and buy their gear were the main determinant factors of interdependency. Furthermore, there were, at least, three clusters of interdependencies with the integration of a web-based system to help spread information to fishermen and aquaculture farmers. In conclusion, policymakers need to be more adaptable to the use of information technology to efficiently improve the welfare and performance of coastal communities, aside from constantly enhancing the region's infrastructure.

This study aims to explore the role of personal value and broaden knowledge of perceive value and performance in business-to-business markets. A sample of 189 distributors was surveyed to test the theoretical model. The study focuses on paint and coating industries. Data was analyzed with partial least squares structural equation modeling (PLS-SEM) method. The hypothesized relationship that personal value drives information sharing, logistic performance, information support, and product quality, which is based on existing literature in channel behavior and relationship marketing, did not fit well with our data. Some drivers did not have significant effect on distributors’ perceived value. Finally, the distributors’s perceived value is a determinant of business performance. The paper also systematically addresses the antecedents of customer perceived value and performance from the perspective of distributors. The results of this study suggest that manufacturers should invest more effort in personal value with their key distributors to enhance the value of the relationships with those distributors. The managerial implications of the findings are considered, and the limitations along with future research directions in B2B channel relationship are discussed.

This research examines mediation supplier integration on relationship between market orientation and company performance, the effect of market orientation on performance, the effect of market orientation on supply chain integration, and the effect of supply chain integration on company performance. The variables used in this study are market orientation, as an exogenous variable, company performance as an endogenous variable, and supply chain integration as an intervening variable. This research uses quantitative methods with descriptive research and causal research. Data from the 3 variables were analyzed using Structural Equation Model (SEM) in SmartPLS Software version 3.0.m3. The number of samples used in this study were 70 respondents. The results show that market orientation had a significant and significant effect on company performance. The results of this study provide very important implications for the role of management to maintain supply chain integration in the relationship between market orientation and company performance.

This study aims to obtain an overview of hedonic shopping value, a description of behavioral intention, and the magnitude of the influence of hedonic shopping value on behavioral intention with supply chain analysis. The design of this study was cross sectional using a descriptive and verification type approach; namely by exposing the related variables to test the relationship or influence which then formed conclusions. The object of research that is the dependent variable is behavioral intention and hedonic shopping value. The population in this study were members of the Adidas Community 3Foil.id in Indonesia. The method used is probability sampling with a sample size of 218 respondents with characteristics that respondents must be Members of Adidas Community 3Foil.id, at least 18 years old, and have shopped at least more than once on Adidas products and intend to buy back. The data analysis technique used is structural equation modeling (SEM). The findings of this study show that the existence of hedonic shopping value and behavioral intention is in a fairly good category. Moreover, hedonic shopping value has a significant influence on behavioral intention. The findings managerially imply that companies stimulate the hedonic motivation of 3Foil.id Adidas Community Members in Indonesia, because hedonic shopping values affect customer satisfaction and consumer behavioral intention in supply chain perspective, especially for multinational companies.

This study explains the role of institutional performance and new product development (NPD) value chain strategies to enhance entrepreneurial competitive advantage. The analysis was based on survey data on 125 entrepreneurial households, taken using the multi-stage random sampling technique in Central Java and Yogyakarta. The path analysis model is used to explain the role and strategy used quantitatively. It was supplemented by a value chain analysis (VCA) model based on a supply chain management (MSC) approach in a more classical, linear, complex, and descriptive sub-sector analysis. The results show that the NPD factors significantly contribute to increasing the entrepreneurial competitive advantage. Furthermore, the NPD value chain strategy, apart from benefiting managers, provides employment opportunities and new markets to the community holistically. Its chain strategy changes the role and atmosphere of people's lives more humane.

Supply chain is the most important factor in increasing competitiveness since the biggest cost of a product is in the supply chain. PT. EJI is a printing and merchandising Services Company that has several suppliers and almost all processes are inseparable from the supply chain system. Supply chain problems at PT EJI are in the production process, delivering orders, PO In and PO Out. Repairing the supply chain can be accomplished through the Supply Chain Operation Reference (SCOR) Method. This study recommends improving supply chain based on the results of performance measurement with the SCOR method which consists of 4 performance criteria, namely: 1) Reliability Criterion: Perfect Order Fulfillment (POF); 2) Responsiveness Criterion: Order Fulfillment Cycle Time (OFCT); 3) Cost Criterion: Cost of Goods Sold (COGS); 4) Assets Criterion: Cash to Cash Cycle Time (CTCCT). The results of the performance measurement show that the delivery process was 80.0, which is the lowest compared with other metrics, namely Make 99.0 and Source 95.0. Supply Chain improvement recommendations are shipping improvements (delivery) through the separation of shipping routes for shipping Online and Offline, checking the quality of invoice documents to avoid incomplete documents, making SOPs for shipping, and providing dietary at the time of delivery to avoid mismatching goods.