Understanding Of Management Research Articles

Konsep Dan Penerapan Sistem Informasi Manajemen

The purpose of writing this article is to find out the concepts, benefits, applications and challenges experienced in Information Management Systems. Management Information System (MIS) is a very important and strategic system in the modern digital era. This system functions as the main means of collecting, processing and presenting relevant and accurate information to management, so that it can assist in making better decisions. In this article, researchers use the literature study research method to analyze data by describing data that has been collected from various sources such as books, journals, articles, research reports, and other sources that are relevant to the topic being studied. Through a literature study, this research explores the definition and main benefits of MIS, which is a combination of human resources, information technology, and procedures to produce quality information for decision making. Effective implementation of MIS can provide a competitive advantage for organizations in increasing productivity, efficiency and competitiveness. However, SIM implementation also faces various challenges, such as system integration, data security, data quality, user resistance, investment costs, rapid technological changes, and organizational complexity. This research contributes to providing a comprehensive understanding ofManagement Information Systems, as well as highlighting the importance of utilizing information as a strategic asset for organizations in achieving their business goals

Unveiling the interplay between rational, psychological and functional factors in continuous glucose monitoring early adoption: Novel evidence from the Dexcom ONE case in Italy

BackgroundThe escalating prevalence of diabetes, with its multifaceted complications, poses a pressing challenge for healthcare systems globally. In response, the advent of continuous glucose monitoring (CGM) systems, offering technological solutions for daily diabetes management, presents significant opportunities. However, the widespread adoption faces several barriers, linked both to the technological configuration of the devices and to the psychological dimension of patients. Therefore, this study aims to apply and test a theoretical model that investigates the antecedents of the intention to use Continuous Glucose Monitoring systems.MethodsThe research model was built to unveil the impacts of psychological factors, functional components and rational constructs derived from the Technology Acceptance Model (TAM) on CGM systems sustained adoption. To ensure the comparability of results, we have collected data from people who had used Dexcom ONE Dexcom (San Diego, CA) for the first time for at least one month. Employing Structural Equation Modelling (SEM) techniques, the hypothesized relationships among constructs were assessed.ResultsThe analyses confirmed the positive correlation of rational factors to the Intention to Use. Subjective Norm, intended as the physicians’ influence, is positively correlated with the Perceived Usefulness. Trend Arrows, albeit being negatively correlated with Perceived Usefulness, have a positive correlation on Perceived Ease Of Use, reinforcing its mediating effect towards Perceived Usefulness. Among psychological factors, Trust in the CGM technology positively correlates with Intention to Use. Health Literacy is negatively correlated to the Intention to Use.ConclusionsThese findings contribute to theoretical and managerial understanding, providing recommendations to enhance the adoption of CGM systems like Dexcom ONE.

Internal audit assistance in the management of zakat, infak and shadaqah at LAZISMU Branch Malang City

Zakat has a central role in improving the economic conditions of society, from those who previously lived in the shackles of poverty to become economically independent and prosperous. The aim of this community service is to improve the skills and understanding of Lazismu Malang City administrators as well as improve their abilities in internal auditing in the management of Zakat, Infaq, and Shadaqah so that zakat management can run effectively and efficiently. The methods used include surveys, internal audit workshops, training in making internal audit reports, and evaluation. The result of this effort is an increase in management's knowledge and understanding regarding internal audit by 60% and an increase in skills related to internal audit reporting by 75%. This increase in understanding shows that participants have a better understanding regarding internal audit in the management of zakat, infaq, and shadaqah.

Negative online brand engagement: conceptualisation, scale development and validation

PurposeNegative brand engagement represents a pervasive and persistent feature of interactivity in online contexts. Although existing research suggests that consumer negativity is potentially more impactful or detrimental to brands than its positive counterpart, few studies have examined negative brand-related cognitions, feelings and behaviours. Building on the concept of brand engagement, this study aims to operationalise negative online brand engagement.Design/methodology/approachThis paper presents the results of nine studies that contributed to the development and validation of the proposed scale. Building on the concept of engagement, Studies 1–3 enhanced the construct conceptualisation and generated items. Study 4 involved validation with an academic expert panel. The process of measure operationalisation and validation with quantitative data was completed in Studies 5–8. Finally, the scale's nomological validity was assessed in Study 9.FindingsThe results confirm the multidimensional nature of negative online brand engagement. The validated instrument encompasses four dimensions (cognition, affection, online constructive behaviour and online destructive behaviour), captured by 17 items.Originality/valueProgress in understanding and dealing with negative online brand engagement has been hampered by disagreements over conceptualisation and the absence of measures that capture the phenomenon. This work enhances managerial understanding of negativity fostering strategies that protect brand engagement and improve firm performance.

The impact of key audit matter characteristics on financial statement understandability and investor decision-making: An empirical stud

This study investigates how key audit matter (KAM) characteristics influence financial statement understandability and subsequent investor decision making. Using Structural Equation Modeling-Variance Based (SEM-VB) through Partial Least Squares (PLS), the analysis was conducted on a diverse global sample of investors from Europe, North America, Asia-Pacific, Africa, and Latin America. The results indicate that KAM accuracy, reliability, audit quality, and financial reporting quality significantly enhance perceived financial statement understandability, which in turn positively impacts investor judgments. The mediating role of understandability is confirmed, emphasizing its crucial influence on investors’ decisions. Additionally, an importance-performance map analysis (IPMA) identified KAM reliability and accuracy as the most critical factors. This study contributes to the theoretical and managerial understanding of audit practices and investor behavior.

Readiness of Accountans in XBRL

The study aims to determine management's understanding of Extensible Business Reporting Language (XBRL) and investigate the extent to which companies are prepared to adopt Extensible Business Reporting Language (XBRL) as a form of internet-based financial reporting for internal and inter-organizational use of the Technological-Organizational-Environmental (TOE) Framework. This survey is for accountants in Indonesia, totalling 100 people. The data analysis technique in this study uses the structural equation model (SEM) to examine the contracts from the TOE Framework. This theory is used to describe a company's readiness to adopt XBRL as measured by relative usefulness (relative advantage), flexibility (compatibility), and complexity (complexity); organizational constructs, namely expertise (skills) and learning from external sources (learning from external sources); and environmental constructs that are influenced by mimetic pressure, coercive pressure, and normative pressure. The expected results of the TOE Framework can explain the company's readiness to adopt XBRL. The implications of this research provide an overview of the behaviour of accountants in Indonesia in adapting to technological changes.

The Problem of a Scientific Approach to Creating an Educational Project Development Ecosystem in a Senior School

In the article, the authors analyze approaches to creating a developing educational ecosystem within the framework of modern senior school. The most important condition for the development of adolescents and their subjectivity in the research and project activities required by the Federal State Educational Standard is the creation of an educational project development environment. Besides a group of students mastering a uniform curriculum within the walls of a school, a child-adult educational and project community is formed there. This community independently initiates the content and development trajectory of its participants with access to the social and professional contexts. A project office can become an organizational core of an educational project development ecosystem. But in contrast to the managerial understanding of the project office as a project management tool, the authors consider the educational and project office at school as an initiating and consolidating system for developing a creative child-adult educational and project community and the organizational environment of its activities. Community incubation, according to the authors, is associated with a special work in the space of the student’s subjective reality: 1)in the space of the co-existential community of the project through the solution of various types of project tasks (the formation of educational and project subjectivity); 2) in jointly shared activities through initiating the transformation of forms of collaboration (mastering the very form of organizing joint project actions); 3) in the space of a professional choice situation through systematic reflection of the experience gained and designing an individual professional trajectory (sustainable professional choice).

RISK MANAGEMENT TRAINING FOR DELTA SURYA PURNAMADI JOMBANG SAVINGS AND LOAN COOPERATIVE

Cooperative is a form of economic organization based on the principles of cooperation and shared ownership between its members. The dominant form of cooperative in Jombang Regency is the Savings and Loans Cooperative (KSP) whose activities are similar to People's Credit Banks, but in practice it turns out they do not have the principles of prudence and risk management. The scope of the KSP is very limited because it can only accept deposits or provide loans to members/prospective members. This training is in the form of risk management training. It is hoped that KSP Delta Surya Purnama management will gain additional knowledge about the importance of the precautionary principle. The implementation method is carried out through training for 2 (two) days, in collaboration with LPPM ITB Ahmad Dahlan Lamongan. The result of this training is an increase in management's understanding and ability to manage the risks of deposit and lending activities, for example in calculating and converting interest rates, as well as forming reserves for uncollectible loans, analyzing and binding credit agreements

A field-validated ensemble species distribution model of Eriogonum pelinophilum, an endangered subshrub in Colorado, USA.

Understanding the suitable habitat of endangered species is crucial for agencies such as the Bureau of Land Management to plan management and conservation. However, few species distribution models are directly validated, potentially limiting their application in management. In preparation for a Species Status Assessment of clay-loving wild buckwheat (Eriogonum pelinophilum), an endangered subshrub found in southwest Colorado, we ran a series of species distribution models to estimate the species' potential occupied habitat and validated these models in the field. A 1-meter resolution digital elevation model derived from LiDAR and a high-resolution geology mapping helped identify biologically relevant characteristics of the species' habitat. We employed a weighted ensemble model based on two Random Forest and one Boosted Regression Tree model, and discrimination performance of the ensemble model was high (AUC-PR = 0.793). We then conducted a systematic field survey of model habitat suitability predictions, during which we discovered 55 new subpopulations of the species and demonstrated that new species observations were strongly associated with model predictions (p < .0001, Cliff's delta = 0.575). We further refined our original models by incorporating the additional species occurrences collected in the field survey, a new explanatory variable, and a more diverse set of models. These iterative changes marginally improved performance of the ensemble model (AUC-PR = 0.825). Direct validation of species distribution models is extremely rare, and our field survey provides strong validation of our model results. This helps increase confidence to utilize predictions in planning. The final model predictions greatly improve the Bureau of Land Management's understanding of the species' habitat and increase our ability to consider potential habitat in planning land use activities such as road development and travel management.

Managerial understanding of corporate social responsibility in Nepal

PurposeConsidering the ongoing debate regarding the roles of business in society, this paper aims to examine the managerial understanding of corporate social responsibility (CSR) in Nepal.Design/methodology/approachThis study uses explanatory sequential design under mixed methods of research. First, the questionnaire survey method was used to collect data from 168 managers of listed companies in Nepal. Second, semistructured interviews were conducted with 20 senior-level managers of listed companies to verify the results obtained from the survey and to gain a deeper understanding of the phenomena.FindingsThe survey results show that managerial understanding of CSR is mainly guided by the notions of corporate philanthropy, stakeholder approach and political CSR, respectively. However, the managerial understanding vis-à-vis political CSR and corporate philanthropy were found to be remarkably positively influenced by the firm’s size, whereas the stakeholder perspective was widely held by the managers regardless of their firm’s size. The interview results largely substantiated questionnaire survey findings and further revealed vivid dimensions within the philanthropic approach, stakeholder approach and political CSR.Practical implicationsGiven the recent legal provisions vis-à-vis mandatory CSR spending in Nepal, the policymakers may devise and update common core and firm-size-specific informational, fiscal-economic, legal and partnering instruments based on the findings of this study. Besides, companies may go for appropriate institutional arrangements for CSR as needed.Originality/valueThe reaffirmation of conventionally accepted roles and the approval of relatively nascent political roles of business in a distinct socio–political–legal–economic context of Nepal can be an important contribution to the literature.

Staging Personalization: A Service Design Perspective

The importance of personalization has been widely recognized in hospitality industry for its impact on customer satisfaction and product differentiation. Studies have been conducted to understand the practice of personalization and the consequences such as customer acceptance, satisfaction, and loyalty. However, little is known about the design process of personalization in hotels while service providers are recognized as a key stakeholder in customer personalization. This study approached hoteliers to explore how a service environment is staged for customers to experience personalized service in hotels. Our findings reveal that personalization practices in hotels are staged based on senior management's understanding of customer segments, and implementation difficulties at frontlines, and corporate culture, while on-site improvisation by frontline staff determine the effectiveness of the staging efforts. The originality of this study rests on the perspective it takes to understand personalization and developing insights that are grounded in the hospitality context. Studying personalization from a service design perspective (rather than a customer's or employee's perspective as most previous studies did) enables us to unearth new aspects of personalization.

PENCEGAHAN FRAUD DENGAN FRAUD CONTROL PLAN: KASUS PADA MANAJEMEN RUMAH SAKIT BLUD DI INDONESIA

Internal Control is expected to be able to prevent and detect fraud. The Indonesian government uses the Government Internal Control System (SPIP). Management's understanding of SPIP is crucial to ensuring adequate SPIP is implemented in BLUDs. After SPIP is the Fraud Control Plan, both developed by BPKP and are expected to be able to carry out fraud deterrence in BLUD hospitals in Indonesia. According to IcekAjzen's theory of planned conduct, dishonesty has roots in the individual's psyche and goals. This research seeks to verify that hospital BLUD management understands SPIP management, has positive attitudes about behavior, has subjective standards, perceives that they influence their conduct, and intends to utilize FCP to avoid fraud. Indicators of fraud deterrence and FCP as new ideas are presented in this research. The study was conducted on management working in several BLUD hospitals in Indonesia. The results show that management's fraud prevention actions are based on its intention to implement a Fraud Control Plan.

Efficiency of management of higher education in russia in the practices of application of managerial tools

The managerial ideology for two decades of its use as a management model in the system of higher education in Russia has demonstrated its inefficiency. It has become a source of higher education losing its social purpose. The purpose of the study: to establish the ability of state managerialism to ensure the effective management of the Russian institution of higher education. Methodology: neo-institutional theory. Methods: document analysis; mass sociological survey among students and teachers; in-depth interviews with vice-rectors and deans of seventeen Russian universities. Hypothesis: the effectiveness of higher education management in the practice of applying managerialism is hindered by three barriers: 1) quality inversion, that can be caused by the disinterest of social actors to work effectively in the conditions of applying managerial ideology; 2) the mismatch between the managerial understanding of efficiency and the goals of higher education. In this case, we are talking about a deliberate rejection of the traditional goals of higher education for the sake of the formal implementation of managerial norms; 3) strict regulation of the work of the teaching staff, the reverse consequence of which is predicted to be the imitative fulfilment of the prescribed rules for the professional activities of students.&#x0D; Three empirical indicators were used to test the hypothesis: intensification of educational and scientific activities; stimulation of inter-university and intra-university competition among employees; increasing the professionalisation of university management.&#x0D; In the course of using survey methods, the effectiveness of state managerialism was refuted through the respondents' rejection of managerial values, the negative impact of institutional barriers on the process of achieving the goals of higher education, and the recognition of the neo-optimal (inefficient) nature of the use of budgetary funds. Instead of improving management efficiency, there is the emergence of imitative practices that are a direct consequence of formal adaptation to new institutional conditions. Professionals who are forced to adapt to managerial tools develop adaptive self-regulation strategies derived from their resource capabilities. As a result, new management tools operate in idle, on their own, in isolation from the target orientations of professional activity. This gives rise to a directly opposite effect on the goal conceived by the reformers: the effectiveness of management is reduced due to a sharp increase in the costs of using managerial tools and failure to achieve traditional professional goals. A paradoxical situation arises: according to formal signs, there is an increase in efficiency, but according to real results, a sharp decrease in the level of professionalism and expected social utility.

The main competences of the project manager: a bibliographic pairing analysis

This study aims to identify the main lines of studies currently carried out and to identify the main competences of the project manager. The project manager's understanding of the most recent academic research scenarios can influence further academic research. This study offers an analytical understanding of the current lines of research on the topic of competence of the project manager. Considering that the identification of the main drivers that drive the most recent studies, such as theories, authors and works related to the subject of project manager competencies, are important, a bibliographic pairing analysis was carried out. A bibliometric study makes it possible to unite diverse bibliographic data with statistical analyses. The main results were the observation that the most current studies still observe referring to the project manager, the technical competences, the identification of the main competences and the definition of seven groups of competences and their respective representativeness in the current researches. The contributions of this study focus on the identification of current lines of study related to project managers' competencies, on the finding that there is an important movement towards soft skills and hard skills studies, and on the identification of the project manager's main competencies.

How Much Does Domestic Location Matter for B2B Firms’ Export Intensity? A Variance Decomposition Study

Business-to-business (B2B) firms leverage the advantages of their domestic location to export goods and services. However, little empirical research has examined the extent to which domestic location effects explain variation in B2B firms’ export intensity, despite their potentially critical role. In this study, the authors explore this question with a variance decomposition analysis, an approach that allows them to quantitatively examine the relative contribution of domestic location and other effects on B2B firms’ export intensity. Their analysis uses a large longitudinal sample of 7,465 European B2B firms over 15 years (2004–2018). Splitting domestic location effects into the home country and subnational region (a geographic space within a country) effects, they find that each explains a substantial portion of the variation in export intensity. Notably, the results show that the examined effects are more critical for small and medium-sized enterprises than for larger B2B firms. Domestic location factors also matter more for B2B manufacturing firms than for B2B service firms. The findings enhance scholarly and managerial understanding of the application and predictive power of domestic location effects in explaining firm internationalization through exports.

Essential Knowledge Kemasan Bubuk Kopi KSU Buah Ketakasi Kecamatan Silo Kabupaten Jember

The power of packaging design greatly influences purchasing decisions because unique packaging designs appeal to consumers. In general, the purpose of this activity is to provide training on the importance of coffee product packaging for the sustainability of the Ketatasi Fruit KSU business unit so that it can compete with similar products produced by different companies, with specific objectives: (1) To increase the management's understanding of Ketatasi Fruit KSU's role in packaging in the KSU Ketatasi Fruit ground coffee business; (2) To increase the knowledge of KSU Buah Kettasi managers about the functions, types, and uses of KSU Ketatasi ground coffee product packaging; and (3) To introduce tips on choosing packaging for ground coffee products at KSU Buah Ketaka. Results of the activities (1) The purpose of packaging is to maintain the aroma and taste of ground coffee both when distributed to consumers and when sold in shops, both in traditional markets and supermarkets. Same as long as the user is holding it. If the coffee is not packaged properly, the freshness, smell, and taste of the ground coffee will suffer after a week or two. The durability of ground coffee during packaging is influenced by several factors, namely storage conditions (ambient temperature), degree of roasting, ground coffee moisture content, fineness of the powder, and oxygen content of the packaging. (2) Good packaging materials should have the following characteristics: low water vapor permeability, low oxygen permeability, low aroma and odor permeability, carbon dioxide gas permeability, good oil resistance, etc., good scratch and tear resistance, and be easy and cheap to get.

THE SIGNIFICANCE OF THE ADMINISTRATIVE ACT AS A FORM OF ADMINISTRATIVE ACTION IN GERMAN ADMINISTRATIVE LAW

The article is devoted to the consideration of administrative act as a form of management by German authorities. A special place in the article is given to the history of the act’s development into an independent unit of administrative law. The author shows the necessity of transition from the concept that emerged in the academic literature in the image of the French act administrative unilateral to a full-ledged legal figure which is still the main element of the guarantee of protection of citizens. The author examines the place of an administrative act in the system of the Administrative Procedure Act and other legal provisions of German law, with an emphasis on the difference in the understanding of an act in different branches of administrative law. The author also reveals the interaction of the act as an element of administrative coercion with the principles of democracy. Particular attention is paid to the understanding of an administrative act in the context of administrative process, including the contrast between the influence of judicial practice and its purely managerial understanding. The article also discusses the peculiarity of an administrative act, namely, its ability to be transformed depending on the needs of public authorities and the absence of any strict restrictions on the part of the legislator. The author also raises the issue of the possibility of replacing or transforming the act with other forms of governance. The author discusses the possibility of a more detailed stratification of an administrative act to increase its effectiveness of application by making its elements easier to construct and facilitating the search for answers to emerging questions.

Advancing value-based selling research in B2B markets: A theoretical toolbox and research agenda

Value-based selling (VBS) has become an increasingly important selling practice in contemporary business-to-business (B2B) markets, but currently most VBS studies are limited to exploratory and descriptive case studies. Therefore, the purpose of this paper is to develop a theoretical toolbox that provides a foundation for more theory-driven research on VBS and thereby advances both the theoretical and managerial understanding of VBS. Specifically, we consider equity theory, framing theory, mental accounting, social exchange theory, signaling theory, agency theory, game theory, and institutional theory in terms of their implications for VBS. We provide a brief overview of each theory and its applications, highlight the key implications and potential research questions for VBS, and summarize our insights into a research agenda. This paper contributes to the contemporary VBS literature by developing a theory-driven research agenda. It also provides managerial insights on how different theories can inform decision-making for the implementation and management of VBS in B2B markets.

Akademisyenlerin Etik Dışı Davranışlarına Yönelik Üniversite Öğrencilerinin Görüşleri

Global higher education systems and their stakeholders have substantially been affected by the transformative effects of neoliberal policies that challenged ethical practices through increasing competition, changing managerial understanding, diminishing academic freedom and meritocracy. Considering these effects, this research aims to investigate Turkish university students’ perceptions about unethical practices of faculty ranging from teaching and assessment to their service duties for students. In this qualitative study, 23 Turkish university students’ interview data were evaluated from The Cultural Dimensions Model of Hofstede. The overall impression was that students had high consciousness about academic codes of conduct. As to the major findings, while the top five frequently experienced unethical practices were “favoritism, professional incompetence, humiliation, autonomy vs. responsibility dilemma and verbal abuse”, only a few students defended their rights against unethical practices because they did not want to cause a problem or they had disbelief in positive change. The main implications of this study are for academic leaders to establish an anti-harassment office run by an independent body, for faculty to adopt a fair approach and be open to feedback, and for students to report concerns to faculty, make a complaint to authorities when necessary and develop their knowledge of academic ethics.

Destructive Leadership and Organizational Culture as the Predecessors of Academic Mobbing

While global trends like university rankings and neoliberal policies have changed the operation of the higher education systems worldwide, they brought a new managerial understanding that prioritized competition and quantification of performance over collegiality and quality. This transformation rendered values like trust and professionalism hollow, weakened the relationships among faculty and directors, and eventually prepared a suitable ground for mobbing to flourish. The study aims to examine the phenomenon of academic mobbing from the perspectives of Turkish faculty based on Hofstede’s Cultural Dimensions Model. 12 semi-structured in-depth interviews with the targeted faculty working at different universities in Ankara, İstanbul, Konya and Eskişehir were conducted. The major findings of the study were as follows: the perpetrators of mobbing were the directors who adopted autocratic and laissez-faire leadership styles and had good relationships with in-group members; academic culture was described with threat, fear, jealousy, humiliation, high-powerdistance and collectivisms, all of which triggered mobbing; the targeted faculty were determined, strong and self-confident in nature as well as impulsive and aggressive at times; mobbing predominantly ended in resignation, psychological and psychosomatic problems, and the lack of belonging; the top two coping strategies were getting social support and facing the mobbers; and the most frequent suggestions were for leaders to ensure meritocracy, for faculty to leave the institution the soonest time possible, and for the state to create a mobbing law. Finally, it is recommended that democratic and transformative leadership styles be used at universities and independent expert groups inspect them.