Surahman
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The effect of digital transformation and innovation on SMEs’ performance in times of COVID-19
Surahman , Himanshu Shee , Zhikry Fitrian , Ari Sasmoko Adi , Rizky Yudaruddin doi: http://dx.doi.org/10.21511/ppm.21(4).2023.07Problems and Perspectives in Management Volume 21, 2023 Issue #4 pp. 84-100
Views: 1418 Downloads: 299 TO CITE АНОТАЦІЯThis study examines the impact of digital capabilities and digital orientation on the digital transformation and digital innovation of small and medium enterprises (SMEs) during the COVID-19 pandemic. In addition, this study assesses how the role of digital transformation and digital innovation mediates the relationship between digital capabilities, digital orientation, and SME performance during the COVID-19 pandemic. Using a sample of 247 SMEs managers, data were analyzed using the structural equation modeling with a partial least square approach. The findings demonstrate the significant and positive influence of digital capability and orientation on SMEs’ digital transformation and innovation during the pandemic. Additionally, the study confirms that digital transformation and innovation positively affect SMEs’ performance during the pandemic. Furthermore, the study reveals that digital transformation and innovation mediate the relationship between digital orientation and capability on SMEs’ performance during the pandemic. However, digital innovation was not found to significantly mediate the link between digital capability and SMEs’ performance.
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Consumer behavior and tourists’ green purchase intention of Gen Z consumers: Moderating role of environmental knowledge
Surahman , Dadang Lesmana , Dewi Naprida , Bagus Rai Wibowo , Rizky Yudaruddin doi: http://dx.doi.org/10.21511/im.19(4).2023.18Innovative Marketing Volume 19, 2023 Issue #4 pp. 220-233
Views: 628 Downloads: 176 TO CITE АНОТАЦІЯThe study aims to analyze how factors such as environmental attitude, subjective norms, perceived behavioral control, and environmental knowledge impact the willingness of Generation Z tourists in Indonesia to make green or environmentally friendly purchases. It also explores the moderating role of environmental knowledge in the relationship between environmental attitude and green purchase intentions. The analysis focuses on Generation Z respondents, totaling 543 individuals. The paper employs the structural equation modeling (SEM) method. The results show that when considered individually, consumer behavior, encompassing environmental attitude, subjective norms, and perceived behavioral control, exerts a significantly positive impact on green purchase intentions. These results suggest that tourists’ attitudes toward the environment, influence from family or friends, and the ability to control their actions are pivotal in fostering green purchase intentions while traveling. Furthermore, the study demonstrates a substantial positive correlation between environmental knowledge and tourists’ green purchase intentions. Additionally, environmental knowledge moderates environmental attitude, amplifying its positive effect on tourists’ green purchase intentions. This highlights the vital role of environmental knowledge, which not only stimulates green purchase intentions but also motivates tourists to adopt pro-environmental behavior by opting for eco-friendly products.
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Enhancing financial reporting quality in village-owned enterprises: The role of organizational competencies
Sudarlan Sudarlan , Surahman , Nurita Affan , Putri Maghfirah Vidhiyanty , Lutfilatul Hasanah doi: http://dx.doi.org/10.21511/pmf.13(2).2024.08Public and Municipal Finance Volume 13, 2024 Issue #2 pp. 83-97
Views: 54 Downloads: 14 TO CITE АНОТАЦІЯThe quality of financial reporting in village-owned enterprises (VOEs) is critical for ensuring transparency and accountability in local governance. This study explores the impact of education level, training programs, work experience, internal control systems, and information technology on the quality of financial reports in VOEs. The objective is to determine how these factors influence financial reporting quality to support effective local governance. The paper involves a sample of 120 VOE managers and employs quantitative analysis to examine the relationships between these factors and the quality of financial reporting in Indonesia. The results indicate that higher education levels, comprehensive training programs, and extensive work experience positively affect the quality of financial reporting. Specifically, the study finds that educated personnel and well-structured training programs enhance the accuracy and reliability of financial reporting. In contrast, the anticipated positive impact of IT utilization on financial reporting quality was not observed, suggesting that issues related to IT infrastructure and integration may limit its effectiveness. Additionally, robust internal control systems significantly improve the quality of financial reports. Overall, the analysis emphasizes the importance of investing in education, training, and internal controls to enhance financial reporting quality in VOEs. The findings highlight the need for further research into the challenges of IT integration to fully harness its benefits for financial transparency.
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