Purpose This study aims to examine the relationship between Islamic work ethics (IWE), job embeddedness and knowledge-sharing behaviors. It also tested the mediating effects of job embeddedness and the moderating effects of organizational identification on this relationship. Design/methodology/approach A total of 396 respondents from Islamic banks in Indonesia participated in this study. Data analyzes for hypothesis testing were conducted using Hayes’ PROCESS macro-based hierarchical regression. Findings The findings suggest that subscribing to IWEs positively and significantly impacts job embeddedness and knowledge-sharing behaviors. Moreover, job embeddedness was confirmed as a mediator in the relationship between IWEs and knowledge-sharing behavior. Finally, the effects of IWEs on knowledge-sharing behaviors are stronger when employees attain a high level of organizational identification. Practical implications By encouraging the adoption of IWEs, organizations can develop job embeddedness and promote knowledge-sharing in the workplace, especially in an Islamic banking context. Therefore, managers should strengthen the mutual understanding among employees regarding IWE principles. They should be consistently applied and disseminated by Islamic banks’ management in the form of a formal code of ethics that applies to all actions within the organization. Originality/value This study was conducted to extend the understanding of IWE and its relationship with workplace outcomes in modern organizations. Drawing on the conservation of resources theory, social identity theory and Islamic theology, new insights are provided by explaining the psychological mechanism underlying the relationship between IWEs and knowledge-sharing behaviors while proposing organizational identification as the boundary condition.

PurposeThis study aimed to examine the relationship between leader humility, civility climate and employee voice and uncover the moderating effect of competitive climate on the relationship between leader humility, civility climate and employee voice.Design/methodology/approachThree hundred seventy-nine respondents from various sectors in Indonesia participated in this study. All hypotheses were examined using hierarchical multiple regression analysis using the Hayes' macro PROCESS.FindingsLeader humility positively and significantly impacts civility climate and employee voice. Competitive climate was confirmed as a moderator in the relationship between leader humility and civility climate and employee voice. The effect of team humility and civility climate on employee voice was strongest in a highly competitive climate.Practical implicationsBy encouraging the adoption of leader humility, organizations can develop a civility climate and promote employee voice in the workplace. Leader humility is congruent with leadership practices in Asian countries, which are more strongly influenced by the virtues of certain religions. Leaders should demonstrate humble behaviors to generate a civility climate and employee voice. Authoritarian leadership and the high power distance inherent in Asian countries pose a challenge to the prioritization of humble behavior.Originality/valueThis study adds to the extant literature by revealing that leader humility fosters a civility climate and civility climate has positive consequences on employee voice; it is the first study to examine these relationships. Drawing on the social exchange theory, new insights explain the psychological mechanism underlying the relationship between leader humility, civility climate and employee voice while proposing a competitive climate as the boundary condition.

The study aims at analyzing and explain the influence of system quality, information quality, service quality to user satisfaction e-learning system in the Master of Accounting. Total population of this study were 451 students with a total sample of 82. The sampling technique using proportional random sampling. The analytical method used GSCA (Generalized Structured Component Analysis). The results showed that the system quality, information quality, and service quality significantly influence user satisfaction e-learning system. The better the perception of the quality system, the quality of information, and the quality of service it will further increase user satisfaction.

Penelitian ini bertujuan untuk mengetahui Kinerja Keuangan Pemerintah Kota Depok tahun 2015-2017 dilihat dari : (1) Rasio Derajat Desentralisasi Fiscal, (2) Rasio Kemandirian Keuangan Daerah, (3) Rasio Efektivitas PAD, (4) Rasio Efisiensi Keuangan Daerah, dan (5) Rasio Keserasian. Penelitian ini merupakan penelitian deskriptif kuantitatif. Penelitian ini dilaksanakan di Dinas Pendapatan, Pengelolaan Keuangan dan Aset Pemerintah Kota Depok. Pengumpulan data menggunakan metode dokumentasi. Teknik analisis data yang digunakan deskriptif kuantitatif dengan rumus: Rasio Derajat Desentralisasi Fiscal, Rasio Kemandirian Keuangan Daerah, Rasio Efektivitas PAD, Rasio Efisiensi Keuangan Daerah, dan Rasio Keserasian.  Hasil analisis menunjukkan bahwa kinerja keuangan Pemerintah Kota Depok jika dilihat dari (1) Rasio Derajat Desentralisasi Fiskal dapat dikatakan Cukup dikarenakan karena rata rata rasio nya masih berada di interval 30,01% - 40,00% (2) Rasio Kemandirian Keuangan Daerah dapat dikatakan Sedang karena berada pada interval 50% - 75% (3) Rasio Efektivitas PAD dapat dikatakan Sangat Efektif karena rata rata efektivitas nya sudah melebihi 100% (4) Rasio Efisiensi Keuangan Daerah masih dinilai Cukup Efisien karena masih berada pada interval 80%-90% (5) Rasio Keserasian bahwa sebagian besar dana yang dimiliki Pemerintah Kota Depok masih diprioritaskan untuk kebutuhan belanja operasi. Hal ini menyebabkan rasio dari belanja modal menjadi relatif kecil.Kata Kunci :  Rasio Derajat Desentralisasi Fiskal, Rasio Kemandirian Keuangan Daerah, Rasio Efektivitas PAD, Rasio Efisiensi Keuangan Daerah, Rasio Keserasian

The implementation of Good Corporate Governance (GCG) principles on the State-owned companies has already shown increased. Nevertheless from several public view is still much stigma which the companies still laden with corruption and loss. The main objective of this study was to determine whether the management audit, internal control and application of the GCG principles affect the performance of state-owned companies . This study used a survey method using SEM analysis approach. The results showed that the management audit after on GCG has shown a lot of improvement . Similarly, the effect of internal control over the practice of good corporate governance has got a good assessment. The latter effect of corporate governance on corporates performance is viewed positively significant. Therefore , the importance of GCG implementation, the existence of audit committees and internal controls

This study aims to empirically investigate the influence of destination image, visitor image congruity, and perceived related health issues on revisit intention and the role of perceived risk as moderators in these relationships. We integrated the theory of self-congruity and protection motivation theory to understand post-pandemic travel behaviour further. Using a moderated regression analysis (MRA), data are collected from 402 students from two universities in Jakarta. The results from the study provide that destination image and image congruity are positively related to revisiting intention, while perceived risk has a negative direction. Moreover, perceived risk is essential in the relationship between destination image, image congruity, and revisit intention. These results extend a model for predicting travel behaviour in crisis/pandemic situations, corroborating the earlier studies, and providing practical implications for stakeholders and tourism area managers.

The purpose of this research is to examine whether the influence of profitability, leverage, company size and institutional ownership with moderation of board gender diversification on tax avoidance in the automotive sector manufacturing companies in the 2012-2019 period. The sample in this study consisted of four companies that entered consistently during the research year. The period used in this research is eight years, from 2012 until 2019. The analysis data technique is panel data regression. The method used is purposive sampling method. The results of this research indicate that partially the profitability variable has a negative effect on tax avoidance. Leverage has a negative effect on tax avoidance. Company size has a negative effect on tax avoidance. Institutional ownership has a negative effect on tax avoidance. Gender cannot moderate the effect of Profitability on Tax Avoidance. Gender can moderate the effect of Leverage on Tax Avoidance. Gender cannot moderate the effect of Company Size on Tax Avoidance. Gender cannot moderate the effect of Institutional Ownership on Tax Avoidance. While simultaneous testing shows that the variable profitability, leverage, company size, institutional ownership and gender affect tax avoidance.

This study aims to see the role of external factors such as speed, subjective norms, and understanding of taxation in increasing the use of E-Filing. In addition, this study also aims to see the role of internal factors related to attitudes and behaviors such as perceptions and interests in using E-Filing in increasing the use of E-Filing. Speed has no significant negative influence on the use of E-Filing. Subjective norms have a positive and significant influence on the use of E-Filing. Understanding of taxation has no significant positive influence on the use of E-Filing. The perception of the usefulness of E-Filing has a positive and insignificant influence on the use of E-Filing. Interest in using E-Filing has a positive and significant influence on the use of E-Filing.