Universitas Widyatama

State-Owned Enterprises (BUMNs) in Indonesia are faced with challenges due to the weak prevention of fraudulent financial statements. The prevention of fraudulent financial statements has long been a subject of discussion. Therefore, this study aimed to investigate the relationship between internal auditor competence, internal control, and internal audit quality in efforts to prevent fraudulent financial statements. Respondents in this research were 475 people from 33 BUMN in Indonesia. Data were then collected through online surveys using Google Forms and direct visits to several BUMNs, and subsequently analysed using SEM-PLS. The results showed that internal auditor competence had an impact on internal audit quality and the prevention of fraudulent financial statements. Internal control influenced both internal audit quality and the prevention of fraudulent financial statements. Moreover, internal audit quality affected the prevention of fraudulent financial statements, while mediating the effects of internal control on preventing fraudulent financial statements. This research provides a practical contribution, which can contribute to BUMN in Indonesia in improving the prevention of fraudulent financial statements. Furthermore, it contributes to increasing the confidence of investors and other stakeholders in investing in BUMN in Indonesia.

Objective – This study aims to investigate how the quality of products and the ability to live-stream impact the competitive advantage of businesses operated by women entrepreneurs in the era of live-streaming. Methodology – The methodology employed in this study was a quantitative approach utilizing an explanatory survey method. The data was collected using online surveys issued to 200 women entrepreneurs who have been in business for over two years and are located across Indonesia. Findings – The data analysis utilized the Structural Equation Modeling (SEM) methodology via the Mplus program. The study's findings suggest that product quality has little impact on competitiveness. In addition, the ability to live-stream does not lessen the impact of product quality on competitiveness. Novelty – The study reveals a compelling discovery: the capacity to live-stream significantly impacts competitiveness. This suggests that live-streaming is better suited as a predictor variable. Live-streaming capability is a crucial factor that entrepreneurs should not overlook, as it has the potential to enhance competitiveness quickly. Type of Paper: Empirical JEL Classification: M31; M20. Keywords: Product Quality; Live streaming capability; Competitiveness. Reference to this paper should be made as follows: Hendrayati, H; Kurnia, D; Sukmayadi, V; Marimon, F; Denan, Z; Hendri, M; Alwie, A.F. (2024). Enhancing Women Entrepreneurs' Competitiveness in the Livestreaming Age, J. Bus. Econ. Review, 9(2), 95–101. https://doi.org/10.35609/jber.2024.9.2(2)

Indonesia banned nickel ore exports to assert sovereignty over natural resources, boost nickel product value, and boost the economy. This strategy increased Indonesia’s influence in global trade negotiations, showed autonomy, and ensured long-term advantages. The policy prioritises domestic nickel derivative production to increase nickel product value and industry self-sufficiency. Nickel is used in Indonesia’s diplomatic and economic efforts to increase its influence on world politics and trade. The analysis explores the decision by Indonesia to implement an export ban on unprocessed nickel ore illustrates a strategic synthesis of economic nationalism and political sovereignty. This policy, vigorously promoted by President Jokowi, aligns with the broader vision to bolster Indonesia’s economic competitiveness and achieve self-sufficiency by enhancing the domestic nickel processing industry. Utilizing its substantial nickel reserves, Indonesia not only seeks to strengthen its economic position but also to assert its sovereignty in global affairs, potentially shaping international nickel market dynamics. This policy serves dual purposes: it addresses domestic economic goals and strategically positions Indonesia as an influential player in the global nickel market. Monitoring the outcomes of this policy will be crucial in understanding its impacts on Indonesia’s economy and its relations on the international stage, ensuring that the country maximizes benefits from its natural resources.

Sample disturbance in soil laboratory testing poses a significant issue due to its impact on test results, which can further affect geotechnical and foundation design. This study aims to analyze previous research related to various sampling methods and laboratory tests to understand the characteristics and properties of disturbed soil samples and their test results. Additionally, it seeks to understand developments in mitigating these disturbances, thereby encouraging researchers to continue developing methods and testing equipment that minimize sample disturbance. The methodology involves a literature review spanning the last 70 years, leading to several key conclusions: First, sample disturbance can occur during sampling and laboratory testing, including sampling methods, sample size, testing techniques, and equipment. Second, the most crucial impact of sample disturbance is the alteration in shear strength under both static and dynamic conditions, as well as changes in soil compressibility. To address these issues, this research proposes using a combination of laboratory tests and in-situ testing as an effective alternative to minimize disturbances and validate laboratory test results.

This study examines how profitability, leverage and intensity of capital impact tax avoidance and considers firm size as a moderating factor. It focuses on LQ45 companies listed on the Indonesia Stock Exchange from 2019 to 2022. The research method uses moderated regression analysis with quantitative data, analyzed by Eviews12 software. The selection of samples for this research was purposive sampling, utilizing the criteria acquired from 26 companies. The results indicate that profitability has an effect on tax avoidance. Leverage has an effect to tax avoidance. Capital intensity does not affect tax avoidance. Firm size strengthens the influence of profitability and leverage, but weakens capital intensity on tax avoidance.

Due to advanced technologies and widespread internet usage worldwide, many small and young start-ups have had a chance to explore international markets. Games companies from emerging markets, without exception, have used digital technologies to create and exploit international markets since their founding. However, we still do not fully understand the internationalisation process of born-digital companies, which rely on digital platforms and infrastructure. This study seeks to understand how born-digital entrepreneurs from emerging markets decide and behave when pursuing international opportunities. The data were obtained from two case studies conducted on game companies in Indonesia. The cases demonstrated the application of effectuation logic in the early phase and subsequent internationalisation. Despite encountering various obstacles, such as limited resources encompassing insufficient business acumen, international connections, prior international exposure, governmental backing, and constrained financial resources, entrepreneurs relied upon their passion for gaming, courage, expertise in game development, and assistance from their family and peers to initiate a digital enterprise. Experimentation through developing diverse games and selling them to various distributors, coupled with establishing commitments with them, demonstrates a robust strategic approach that enables firms to accelerate their business overseas. This study also revealed that utilising digital platforms, such as crowdfunding, helps entrepreneurs acquire financing and collaborate with potential customers to gain insights into their desires and save expenses associated with market validation. This study contributes to the existing body of knowledge by examining the adoption of effectuation by born-digital firms in emerging markets.

Bifacial Photovoltaic Thermal (B-PVT) technologies have seen significant advancements in sustainable energy production by converting solar energy into useful electric and thermal energies simultaneously. The present study explored the optimisation of these systems by first performing sensitivity analysis on design parameters to identify key variables affecting their performance efficiencies. The system design and performance were then studied simultaneously using a multi-objective optimisation algorithm NSGA-II. It was found that increasing packing factors from 0.4 to 0.8 leads to a 15% increase in both electrical and thermal efficiencies, while an asymmetry in channel depths could lead to an 8% increase in thermal efficiency. Key design parameters such as transmissivity cover, mass flow rate, packing factors and channel depth ratios were found to have the most significant influence on overall system performance. Multi-objective optimisation of design variables results in a Pareto front describing trade-offs between solutions of conflicting objectives of performance. Optimisation with preferences towards overall efficiency over temperature differential produces solutions with a high overall efficiency yield of 70.79%, requiring specific values for mass flow rate (0.197 kg/s) and channel ratio (0.129), however at the expense of a reduced temperature differential of 5.12oC. Solutions with a balanced preference towards both objectives could produce a solution that is less biased in performance.

The awareness and attention towards environmental issues from both scholars and practitioners are currently raising due to the numbers of detrimental impact of organizational activities toward the environment. This study aims to provide an integrative framework and offer new propositions on of how environmental performance can be achieved by integrating emerging theories in strategic management such as natural resource-based view (NRBV) and stakeholder theory. We attempt to identify the factors that can lead to environmental performance by considering the role of stakeholder pressure, green human resource management, and enabler of green culture. Through this study, we advance the strategic HRM literature by providing a framework that integrates existing studies and theories, offering new explanations of how firm can translate pressures from stakeholders into positive outcomes such as higher environmental performance.

Bahasa merupakan alat yang digunakan manusia sebagai alat komunikasi sehingga berperan penting dalam kehidupan sehari-hari. Dikarenakan di era globalisasi seperti sekarang ini semakin banyak budaya asing yang masuk dan berpengaruh terhadap budaya kita, termasuk juga dalam berbahasa akan terjadi alih kode, maka mau tidak mau kita harus bisa menguasai dua bahasa. Orang yang bisa menguasai dua bahasa disebut bilingualisme. Penelitian ini bertujuan untuk mendeskripsikan, menganalisis, mencari tahu jenis-jenis wujud alih kode dan penggunaan alih kode yang terdapat dalam lirik lagu BTS album map of the soul. Data dari penelitian ini di ambil dari lirik lagu BTS album map of the soul diantaranya ada 8 judul lagu versi jepang. Penelitian ini merupakan kajian sosiolinguistik, metode yang digunakan pada penelitian ini adalah metode deskriptif kualitatif. Pengumpulan data pada penelitian ini menggunakan metode Simak. Metode Simak digunakan dengan cara meneliti bahasa dengan menyimak dan mendengarkan lagu sacara berulang-ulang, lalu menggunakan teknik lanjutan yaitu mencatat lirik lagu pada objek yang akan diteliti, menerjemahkan lirik lagu dan dikategorikan sesuai jenis wujud alih kode. Dalam lirik lagu BTS album map of the soul menunjukkan bahwa terdapat alih kode 2 jenis wujud yaitu intersentential switching (terjadi antar kalimat), intrasentential switching (terjadi di dalam kalimat). Adapun juga penggunaan dari alih kode pada lirik lagu BTS album map of the soul yaitu sebagai perubahan situasi, perubahan topik pembicaraan., mengutip (peryataan) orang lain, penegasan, mengisi atau penghubung antar kalimat kalimat yang rumpang, mengklarifikasi isi tuturan, menguatkan atau memperhalus permintaan atau perintah, tidak ditemukannnya padanan kata yang tepat.

The purpose of this research is to identify code switching and code mixing used in the song lyrics of the boy group NCT 127, as well as the form of the code, as well as to conduct further analysis of the song. Chain and Long Slow Distance are the songs used in this research. In this study, the authors used a descriptive method of code switching and code mixing discussed through sociolinguistics. In his study, the authors started the research by first gathering information by listening to the involvement advanced free of convensation (SBLC) namely searching for song lyrics, listening to song, listening, and writing down song lyrics. Afther that, the information will be described using the intralingual equivalent method to ensure that the data are selected according to their respective classifications. Next, the writer will investigate the reasons for code switching and code mixing in song lyrics, as well as looking for words in Japanese.The results of the research showed that there was external code switching in the form of intrasentential and also intersentential, but there was no internal code switching found in the 2 songs. In code mixing, only code mixing was found but it has various forms, namely in the form of words, clauses, phrases, and also repetition of words. The cause of code switching and code mixing is to emphasize the spoken sentence and as a form of casualness (informal situations) and also the intentional element of the speaker. The total data found is 22 data.

This research conducted by analyzing similarities and differences of phoneme changes on Japanese and Indonesian affixation process. The purpose of this research is to find out the similarities and differences of vowel phoneme changes on Japanese and Indonesian affixation process. This research is qualitative research, using the contrastive analysis with descriptive metods. Object of research is vowel phoneme that change on Japanese and Indonesian affixation process. Result of this study indicates that the similarities of the vowel changes on affixation are the Japanese /me/ prefix and Indonesian /me-/ prefix that do not have changes, but having the addition of phoneme when vowel phoneme follows. And the differences of vowel on affixation are Japanese /me/ and /o/ prefixes have the addition of phoneme, but Indonesian /me-/ and /ber-/ prefixes do not have.

Library is an institution that collects printed and recorded knowledge, manages it in a particular way to meet the intellectual needs of its users through various ways of knowledge interaction. In 2021, Indonesia provided 4605 active educational institutions, ranging from universities to community academies. All these institutions are obliged to provide library to create a better learning environment, by providing source of references for each course delivered by the institution. This obligation is encouraged by the government by considering library support within the accreditation system. In this accreditation system, a library should allocate books as a source of reference to each course. This establishes a paradigm that library is where we store books and where a member of the institution may borrow, learn, and return those aforementioned books. Today, educational institution deals with not only books but also thesis, dissertation, technical report, training/workshop report, research paper, etc. Authors believe it will be prudent to leave all these documents of knowledge to librarians, by changing the library's paradigm from managing books to managing knowledge. This study proposes a model of Knowledge Management System as a transformation from Library Management System. This study also explains about expected opportunities and benefits after the transformation.

p>The high uncertainty in the capital market due to some crises that hit the world over the last few decades has the potential to cause herding behavior in the aggregate capital market, both in developed and emerging capital markets. The main objective of this study is to detect the existence of herding behavior, including asymmetric herding and global factor drives (oil prices and fed fund rates) on aggregate herding behavior in the Indonesian and Singapore capital markets during the period Jan 2015 to December 2020. This study employs a cross-sectional dispersion approach to achieve study goals. Research findings denote aggregate herding behavior occurs only in the Singapore capital market, while in Indonesia no herding behavior is detected. Asymmetric herding testing for both capital markets revealed no herding tendency in up and down market conditions. This condition implies that low volatility cannot ensure the absence of aggregate herding behavior. Global factors have proven to significantly drive herding behavior in the Singapore capital market, while in Indonesia it is only the oil price. The findings of this study will provide information that policymakers can use to maintain capital market stability in both countries.</p

Starting from the health crisis, the Covid-19 pandemic has had a domino effect on social, economic and financial aspects. The economy experienced a slowdown in line with the decline in people's purchasing power due to decreased income, no income and economic activity. Various efforts were made by the government to restore the national economy by adopting comprehensive fiscal and monetary policies. The government also allocates APBN funds for economic recovery up to Rp. 695.2 Trillion. The economic recovery began to grow from the banking sector with assets of 15.6% (yoy) in May 2021 until the Islamic capital market recorded 9.3% investor growth in the first quarter of 2021. Understanding of Islamic banking products in the community that is not yet optimal requires socialization of understanding of banking products Sharia in the new normal era. It is hoped that through socialization it can increase public literacy to accelerate economic recovery through Islamic financial products. Partners of this community service activity are Widyatama University students, Bandung. The flow of this community service activity consists of 3 stages starting from problem identification, implementation of activities, and evaluation of implementation. The results of this activity show that partners have increased understanding of Islamic financial products and there is a desire to make Sharia products their financial instrument.

Preschool age that ranges from three to five years old is considered as a critical period for children’s development in several aspects. This development is highly suggested to be stimulated through activities that can be enjoyed by the children. Starting from this point, this study aims to investigate how Sundanese traditional games can promote the development of children’s cognitive, affective, and psychomotor abilities that are widely recognized as the three crucial learning domains proposed by Bloom (1956). The study that was conducted in Early Childhood Education (PAUD) in Cikaum Subang employed a descriptive qualitative method. The data of this study were taken from questionnaires that were distributed to 92 PAUD teachers as the participants. The study reveals that about 85% of the participants implemented traditional games as one of the teaching methods in their classes. Based on the analysis, it was found that the various types of traditional games employed by singing, guessing riddles, doing role play, and involving physical activities could promote the development of children’s cognitive, affective, and psychomotor capacities in three main ways. First, they provided children with game activities that could stimulate their thinking, counting, remembering, and solving problems capacity. Second, they helped develop children’s emotional quotient through the values learned and rules implemented in the games. Lastly, they involved physical activities that could improve the children’s strength, durability, flexibility,and balance.

em>Since the Covid-19 pandemic hit the tourism sector, the number of visits has decreased, especially for MSMEs selling at tourist sites. In West Java, the decline in MSMEs selling at tourist sites has decreased as seen from the data from the Central Statistics Agency. This research is how the description and influence of Content Social Media Marketing, Visitor Attractiveness Tourist through visiting interest Visiting Decisions on MSMEs in the West Java Tourism area. The sampling technique uses Cluster Sampling which in sampling as many as 384 respondents, becomes a clump or area, namely Tourist Attractions in West Java. The results of this study indicate that tourist attraction and social media marketing are able to encourage interest and decisions to visit local tourists in the West Java area. As a limitation, this research only focuses on local tourists in several areas in West Java. The dimensions of the tourist attractions variable focus on several attractions in West Java.</em

PT BPR Kencana in Cimahi City, West Java, has carried out activities to increase work planning and supervision at work, especially within the Operations Bureau. This study aims to determine how much influence work planning and supervision at the workplace have on the effectiveness of the employees of the Operational Bureau of PT BPR Kencana in Cimahi City. The research method used in this research is the descriptive-verification research method and the population in this research is the employees of the Operational Bureau, totaling 35 employees. The results showed that work planning variables affect the work effectiveness of the Operational Bureau of PT BPR Kencana in Cimahi City by 15.7 percent. Besides that, supervision at the workplace has an effect of 31.8 percent on the work effectiveness of the employees of the Operational Bureau of PT BPR Kencana in Cimahi City. Work planning and supervision at the workplace have less influence simultaneously influencing the work effectiveness of employees at the Operational Bureau of PT BPR Kencana in Cimahi City.