Indonesia has the largest economy in Southeast Asia and the seventh largest GDP in the world, yet little is known about Indonesia’s organizational culture. This paper develops a deep understanding of kekeluargaan (kinship), which derives from an anthropological and sociological epistemologies. The paper explores Javanese culture as the foundation of Indonesia’s business context. A qualitative and indigenous approach was designed to determine if the kekeluargaan norm exists in the Indonesian workplace today. Document analysis and semi-structured interviews were used to collect data. The findings show that the kekeluargaan norm acts as the foundation of Indonesia’s organisational culture; with, hormat (respect) and rukun (harmony). Three proposition are given to consider the importance of understanding kekeluargaan as a salient Indonesian organizational culture. The paper concludes managerial and theoretical implications to Indonesian business context.

No abstract

This paper proposes a perception of accounting students to overview ethical behaviour during their study in accounting school. The perception is measured by factors pertaining influence to accounting ethics. The variables including perception to cheating misconduct, earning management, environment and culture consideration. A controlling variable of gender and course took are also included in the model. A model of ethical perception is proposed to answer four hypotheses. The sample is accounting students in Bina Nusantara International University. A 5-point Likert Scale is primarily employed in the questionnaire and a multiple Linear Regressions Analysis and Multicollinearity Analysis are used in the model. The research conveys not all variables can influence the accounting ethics. The results are discovered that amongst four variables, there are two variables significantly influence the perception of accounting ethics, which is cheating and environment. The other variables are proven insignificant to student's ethical perception. On the other hand, gender has also no significant to the perception, while course taken variable has strong influence on ethical concern.

This research investigates the significant influence of family ownership on firm performance in order to provide information to decision makers and other interested parties. The analysis includes comparisons between family and non-family firm performance in Indonesia. The samples are taken from 31 consumer goods companies, listed on the Indonesian Stock Exchange, ranging from 2005 to 2009. The results show that non-family firms perform better than family firms and no significant influence between family ownership and firms’ profitability. On the other hand, family ownership has negative contribution to firm market valuation. The study suggests that family firms have lower financial performance than that of non-family.  Family members within the top position have major control rights and contribute a negative influence to firm performance. The evidence raises concerns about possible profit manipulation and weak governance law in Indonesia, and as a result there is an expropriation of wealth to the majority and family related shareholders.

Indonesia has the largest economy in Southeast Asia and the seventh largest GDP in the world, yet little is known about Indonesia’s organizational culture. This paper develops a deep understanding of kekeluargaan (kinship), which derives from an anthropological and sociological epistemologies. The paper explores Javanese culture as the foundation of Indonesia’s business context. A qualitative and indigenous approach was designed to determine if the kekeluargaan norm exists in the Indonesian workplace today. Document analysis and semi-structured interviews were used to collect data. The findings show that the kekeluargaan norm acts as the foundation of Indonesia’s organisational culture; with, hormat (respect) and rukun (harmony). Three proposition are given to consider the importance of understanding kekeluargaan as a salient Indonesian organizational culture. The paper concludes managerial and theoretical implications to Indonesian business context.