Table of contents

Preface ix

Acknowledgements xi

Committees xiii

Accounting and Governance

The application of management accounting in micro and small enterprises 3

V.Suryaputra

The future of accountancy profession in the digital era 8

S.

Effects of good corporate governance, ownership structure, political connections on tax aggressiveness of manufacturing companies listed in Indonesia Stock Exchange 15

M. S. Kurniawan, B.P. Sutjiatmo, R. Wikansari &K. Haryono

The use of earnings and cash flows model in predicting corporate financial distress: Evidence from retail merchandizing enterprises listed in IDX 19

A. Selowidodo, R. Wikansari, B.P. Sutjiatmo, M.S. Kurniawan & A.T. Rachmadi

The effect of information privacy concern and security concern on online purchase decision among university student 24

S. Windiarti

Maturity level of Good Corporate Governance (GCG) principles implementation - case study from micro and small enterprises in Bandung 29

C. T.L. Soei, A. Setiawan, K. Fitriani & R. Satyarini

Customer Relations

Preferences of domestic low-cost carrier airlines passenger in the Greater Jakarta area with conjoint analysis method 35

S. Novela, E.L. Ray, N.T.H. Ningsih & S. Fathin

The effect of endorser’s perceived credibilities in brand image establishment 38

H. Liem

Entrepreneurship and small medium enterprises in ASEAN 43

L. Danil & N. Septina

Service-performance chain: A triangle conceptual model 50

N. Septina & M. Widyarini

Entepreneurship

Creativity in capital management by young entrepreneurs in West Java SMEs 55

I. Barlian & E.M. Manurung

Critical study of business models of music education in the context of hyper-competition 62

S. Setiadi & S. Dwikardana

The impact of entrepreneurial orientation and business environment towards business performance: Small and medium fashion Moslem industry in Bandung 66

B.

The effect of strategic entrepreneurship to innovation with creativity as a moderating

variable at culinary industry in Bandung city 70

A. L. Lahindah

Evaluating entrepreneurship ecosystem at different phases of entrepreneurship activity 74

G. Pawitan, C.B. Nawangpalupi & N.T. Tuan

Environmental Issues

Competitiveness with (out) sacrificing environment: Estimating economic cost of groundwater pollution 81

E. Wardhani & S. Nugraheni

Synergy of green industry with industrial revolution 4.0 in Indonesia 85

D. Prasaja, M.W. Rini, B.D. Yoga & R. Wikansari

Finance and Investment

Influence of intellectual capital on financial performance in real estate and property subsector companies 91

T. Jaya & S. Setiawan

Financial literacy and financial behavior among college students 96

V.I. Dewi, I. Balian, I.P. Tanimukti & P.E. Sastrooredjo

The role of information source in decision making for investors: Case study at Maranatha

Sinarmas Securities Investment Gallery 101

S. Setyawan

Investment behaviour in manufacturing companies in Indonesia: Study on leverage,

company growth, and cash holding 105

A. C. Nugroho, A. Rizki & N.A. Nasution

Determining the value driver of value-based management using Du Pont extended formula in retail companies in digital marketing era 113

M. Sibarani & K.K. Putra

Human Capital

Building organizational commitment of generation Y at workplace: A theoretical

perspective 121

R.G. Munthe, A. Aprillia & R. Setiawan

Analysis of relationship between job satisfaction and performance of field employee: A case study in PT. Trisna Naga Asih 125

R.A.P.N. Suharto, A. Novieningtyas & S. Dwikardana

The benefits and challenges of digitalization for employee performance management in a medium-sized company in Kecamatan Lembang, West Java, Indonesia 131

I. Nuraida

Examining the effect of compensation motivation and work period on employee performance 140

N.

Organizational strategy in permanence and newness 144

F.H. Ismadi

The role of inclusive leadership on job performance through mediators in interior design and construction companies in Vietnam 148

H. T.N. Le, P.V. Nguyen, T.V.A. Trinh & H.T.S. Do

Influences of social support on job satisfaction and organizational commitment 155

R. Setiawan, R.G. Munthe & A. Aprillia

Organizational culture as a self-reflective approach to create organizational identity

(Case study: A private school in Bandung, Indonesia) 160

R. Sanjaya

Safety behaviour of manufacturing companies in Indonesia 166

I. Djastuti, M.S. Perdhana & S.T. Raharjo

Developing company viability based on virtue and human potentials (Study on SME in

WestJava) 172

B. Gomulia

Information System and Technology

Enterprise architecture as a tool to embrace change due to technological

development 181

S. Andhella

Prospects and challenges of virtual reality adoption for destination marketing 183

N. Muna, A.K. Murti, S. Hidayat, K. Soyun &A. Yusriana

Role of enterprise resource planning: A review of practices, trends, theory and opportunities in expanding field of research 188

P. Permatasari & V. Natasha

An android supply chain application system for automation order processing 194

M. T. Siregar, Z.P. Puar & P. Leonard

Perception analysis on Indonesian university governance disclosure 200

A. Setiawan, D. Tanumihardja, G. Lusanjaya, M. Sylviana & C. Melinda

Boosting global competitiveness in Indonesia: Is Industry 4.0 the answer? 205

K. Gupta, I. Vierke, A. Ibrahim, J. Suwandi & A. Selowidodo

International Issues

Product competitiveness and international trade inequality on ASEAN countries 213

N. Nawiyah, H. Hasnin, B.P. Sutjiatmo, R. Wikansari &D. Susanti

How Trump’s steel and aluminium tariff shapes future world trade 217

K.

Can cryptocurrency help business to be more competitive? 221

D. S. Ratana & K. Gupta

Operation and Supply Chain

Supplier development: Practices and measurement 227

M. Sulungbudi, V. Yanamandram, S. Akter & L. Tam

Structuring Indonesia maritime logistics system through shipping industry, port service provider, and government perspective 235

Y. Sunitiyoso, S. Nuraeni, T. Inayati, F. Hadiansyah, I.F. Nurdayat & N.F. Pambudi

Design of decision support system “reverse supply chain management” based on Android 241

I. Dharmayanti, W. Kartika & E.H. Yossy

Developing green manufacturing framework through reverse logistics using system dynamics simulation 247

E. Fatma, D. Jayawati & C.P. Wulandari

Other Related Issues

A new strategy of SME governance in new Indonesia era: Better or worse? 255

R. Deti, A.V.S. Hubeis, I. Sailah & L.M. Baga

Data analytics in the era of industry 4.0 260

A. Gusnanto

Examining the perceived career growth, organisational justice and intention to stay among traffic wardens in the City Traffic Police, Lahore 264

S. A. Mehmood, D. Nadarajah & M.S. Akhtar

Consumer engagement captured in online endorsement (A case study in hijab endorsement) 272

F. Fatmasari, N. Muna, A.C. Nugroho & Y. Yudani

The level of organizational communication satisfaction and job satisfaction of global

customer fulfilment workers 276

I. Sualman, F.H.A. Razak, M.I.S. Hamzah & Y. Darwis

Online luxury and in-store luxury shoppers’ analysis towards luxury goods 280

A. Aprillia, R. Setiawan & R.G. Munthe

The effects of shadow banking on banks’ credit consumers 284

R. Fitriaini, R. Veronica

Perception and self-concept analysis as the basis of making family planning ads for male 288

C. W. Utami, M. Teguh, H.Y. Wono & C. Hongdiyanto

Crisis-based transition and family-business organization’s growth in 5 Indonesian

middle-large family-business organizations 293

S. Dwikardana & A. Teressia

The misinterpretation of organizational creativity: Errors in problem definition 297

A. Raharso

Author index 309