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Understanding Rater Bias in Self and Peer Assessment among University Students: A Cultural Psychology Perspective

ASIA-PACIFIC EDUCATION RESEARCHER 2025年 1-11页

作者： Tandiono, Rosaline Limijaya, Amelia Bina Nusantara Univ Sch Accounting Master Accounting Accounting Dept Jakarta 11480 Indonesia Bina Nusantara Univ Sch Accounting Int Accounting & Finance Program Jakarta Indonesia

Self and peer assessment in group work offers numerous benefits but is also susceptible to bias. Yet, research examining bias in self and peer assessments often overlooks cultural perspectives and predominantly favors Western contexts. This study aims to address this gap by examining how culture influences rater bias in self and peer assessments conducted in the context of group work within an Indonesian setting. This qualitative study, guided by a cultural psychology framework, uses focus group data to explore the mechanisms, causes, and implications of rater bias in assessment practices. Findings indicate that students exhibit modesty in self-assessment and leniency toward friends, driven by a need to align with expectations and preserve relationships. Students avoid confronting underperforming peers, using the assessment rubric as a discreet channel to communicate with lecturers. The study concludes with practical implications for assessment practices.

关键词： Rater bias Self and peer assessment Interdependent self Cultural psychology Collectivist society

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Bank fundamental dynamics: the role of optimal bank management

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JOURNAL OF FINANCIAL ECONOMIC POLICY 2024年第6期16卷 825-855页

作者： Ariefianto, Moch. Doddy Sutanto, Tasha Jesslyn, Cecilia Bina Nusantara Univ Sch Accounting Master Accounting Accounting Dept Jakarta Indonesia Bina Nusantara Univ Sch Accounting Accounting Dept Finance Program Jakarta Indonesia

PurposeThis study aims to investigate the dynamic relationships between profitability, credit risk, liquidity risk and capital in Indonesian banking ***/methodology/approachThe authors use a panel vector autoregression model that incorporates macroeconomic variables: growth, interest rate, foreign exchange. The analysis is based on a monthly panel data set of 88 banks spanning from January 2012 to September 2021, which comprises 10,296 bank-month *** key findings highlight (i) permanent credit cost and liquidity cost pass through practices, (ii) complementary function of liquidity and capital, (iii) earning management motivated asset write off and (iv) credit risk-liquidity risk neutrality. In addition, the authors observe that the banks demonstrated resilience to macroeconomic *** limitations/implicationsOur study have shown some interesting dynamic patterns of fundamentals;nevertheless, unified theoretical underpinning of the process is still unavailable. This should be an important future reasearch *** implicationsThe study brings significant implications for regulatory and supervisory practices aimed at enhancing the financial stability of ***/valueWe conduct estimation of Indonesian banks system in dynamic perspective and perform impulses responses.

关键词： Bank Panel data Vector autoregression Fundamental dynamics C33 C54 G21 G32

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Harmonizing ESG in a local context;integrating social dimension and Kekeluargaan values in the context of Indonesia culture

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CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT 2025年第2期32卷 2225-2236页

作者： Hermawan, Marko Sebira Handoyo, Alan Darma Saputra Bina Nusantara Univ Management Dept Int Business Management Program BINUS Business SchInt Undergraduate Program Jakarta 11480 Indonesia Bina Nusantara Univ Sch Accounting Master Program Accounting Jakarta Indonesia

The increasing emphasis on sustainability in the globalized era has made it a crucial focus for the business sector, which is progressively adopting sustainable practices. Sustainability reporting, particularly in the context of environmental, social, and governance (ESG) criteria, has become vital for companies to disclose their performance and commitment to sustainability. Drawing on existing literature in ESG and sustainability reporting, the research highlights the gap in current practices that overlook social dimensions embedded in local cultures. Kekeluargaan, a term rooted in Indonesian culture, refers to familialism that emphasizes mutual respect, collective responsibility, and harmony within a community or organization. This value is central to organizational behavior in Indonesia and is crucial for understanding local social dimensions of ESG reporting. The study employs a phenomenological approach, involving document analysis and semi-structured interviews with key stakeholders to understand how Kekeluargaan values can be harmonized with sustainability reporting. Findings reveal that enhancement of Kekeluargaan into sustainability practices enhances organizational cohesion and social responsibility, improving overall ESG performance. The study recommends that companies incorporate local cultural values into their sustainability frameworks to create more holistic and culturally relevant reporting. This approach aligns with global sustainability goals and strengthens the internal organizational culture, leading to long-term benefits in both social and corporate governance domains.

关键词： accounting philosophy environmental, social, and governance (ESG) harmony Kekeluargaan sustainability reporting

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A study of accounting mechanism from an ethnic lens;a case of Belis marriage in East Sumba, Indonesia

Asian Journal of Accounting Research

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Asian Journal of accounting Research 2024年第1期9卷 57-66页

作者： Hermawan, Marko S. Nomleni, Andriani Grace Irene Management Department Binus Business School Binus University West Jakarta Indonesia Master Program School of Accounting Binus University West Jakarta Indonesia

Purpose: This study describes the accounting mechanism for an ethnic marriage in East Sumba, Indonesia. Blended with a rich culture of Indonesia’s familial piety (Kekeluargaan), the accounting perspective is argued as a root of Indonesia’s norm and plays an important role in defining accounting mechanisms in the Indonesian context. Design/methodology/approach: The study observes the Belis traditional marriage in East Sumba, East Nusa Tenggara, in a qualitative approach. About 12 in-depth interviews from indigenous East Sumba sources, a direct field observation and a historical content analysis were used. Findings: Traditional objects, local caste and spiritual karma are key factors in determining the Belis marital mechanism, which is intertwined with the Kekeluargaan norm. Marriage involves the unification of assets and liabilities bound to the newlyweds and their extended family and neighbors. The Kekeluargaan underpins the cooperation of both sides of the families with the manifestation of the parties concerned and is connected in mutual understanding based on harmony and respect. Practical implications: This study suggests that accountants in Indonesia should factor in the organizational cultural context. They can do this by fostering relationships, integrating cultural norms into accounting practices and adopting a broader perspective that considers the impact on multiple stakeholders for more effective accounting. Originality/value: The value of this study challenges the perspective from a non-western point of view that accounting and Kekeluargaan relate to one another and align the role of culture as a context in accounting. © 2023, Marko S. Hermawan and Andriani Grace Irene Nomleni.

关键词： accounting mechanism Belis East Sumba Kekeluargaan

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Factors Affecting Lecturer' Intention to Adopt Online Gamification in Higher Education Teaching Learning 23

Factors Affecting Lecturer' Intention to Adopt Online Gamifi...

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9th International Conference on Frontiers of Educational Technologies, ICFET 2023

作者： Candra, Sevenpri Handoko, Bambang Leo Management Department Binus Business School Master Program Bina Nusantara University 11480 Indonesia Accounting Department School of Accounting Bina Nusantara University 11480 Indonesia

ISBN: (纸本)9798400707353

Currently teaching and learning activities in higher education institutions with millennial students in the digital era have their own challenges. Millennials are used to living with gadgets from an early age. So, it is difficult to separate them from the gadget. Low and passive student participation in class is also a problem at the moment. Lecturers need innovation in the teaching learning process. Online gamification is one of the solutions to overcome this problem. Making online games in the teaching learning process to invite students to learn using their gadgets. It's just that the problem now is whether the lecturer himself is familiar with online gamification or not. The challenge is how to increase awareness and intention to use online gamification by lecturers. We made this research using quantitative research methods. We collect data by distributing questionnaires to our respondents, namely lecturers who teach in higher education. Data analysis used path analysis structural equation modeling using Smart PLS 4 software. The results of our study found that perceived usefulness had no significant effect on lecturers' intention to adopt online gamification, but if it was moderated with organizational support, it had a significant effect. Perceived ease of use has a significant effect on perceived usefulness and lecturers' intention to adopt online gamification. Organization support is able to moderate effect of perceived ease of use to lecturer' intention to adopt online gamification. Lecturer' intention has a significant effect on actual usage of online gamification. © 2023 ACM.

关键词： Students

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Factors Affecting the Implementation of Remote Audit in the Audit Process in the COVID-19 Pandemic 22

Factors Affecting the Implementation of Remote Audit in the ...

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6th International Conference on E-Commerce, E-Business and E-Government (ICEEG)

作者： Gilberta, Gisela Widuri, Rindang Kasenda, Faris Bina Nusantara Univ Fac Econ & Commun Dept Accounting Jakarta 11480 Indonesia Bina Nusantara Univ Master Accounting Binus Grad Program Dept Accounting Jakarta 11480 Indonesia

ISBN: (纸本)9781450396523

This study aims to analyze the factors that affect the implementation of a remote audit with the UTAUT model. This study uses a survey method for data collection and uses SmartPLS 3 for data processing. The population of this study is auditors who work at a Public accounting Firm in DKI Jakarta and use remote auditing while working. A sample of 90 respondents was obtained by purposive sampling. The results showed that the convenience of online access, performance expectations, and social influences significantly affected behavioral intentions. However, effort expectations had no significant impact on behavioral intentions. This study also shows that behavioral intentions significantly affect usage behavior, while the facilitation condition has no significant effect on the behavior of using remote audits.

关键词： Remote Audit Audit Process Pandemic

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The Impact of Firms' Social and Environmental Aspect towards Circular Economy Effectiveness 9

The Impact of Firms' Social and Environmental Aspect towards...

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9th International Conference on Management of e-Commerce and e-Government, ICMECG 2022

作者： Leovinson, Jadis Deniswara, Kevin Angelus, Michael Christiani, Desi Accounting Department Faculty of Economics and Communication Bina Nusantara University Indonesia Accounting Department Binus Graduate Program - Master of Accounting Bina Nusantara University Indonesia

ISBN: (纸本)9781450397926

The purpose of this study is to study whether the social and environmental aspects of firms' activities may affect effectiveness of Circular Economy by using environmental management accounting (EMA) and Corporate Social Responsibility (CSR) of the firms as variables of research. A sample of Indonesian mining and property firms were chosen for the research, and the data used in this research are obtained from the firms' annual and sustainability report. The results of the research showed that both EMA and CSR had no statistical influence towards the firms' CE. This result shows that the implementation of EMA and CSR in Indonesian firms is insufficient in bringing out the potentials of Circular Economy and that Indonesian firms may need to increase their sustainability awareness to reach a national sustainable growth. © 2022 ACM.

关键词： Sustainable development

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Money laundering in corruption cases in Indonesia

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JOURNAL OF MONEY LAUNDERING CONTROL 2024年第1期27卷 127-138页

作者： Meiryani Isa, Sani Muhamad Kerta, Johan Muliadi Bina Nusantara Univ Sch Accounting Accounting Dept Jakarta Indonesia Bina Nusantara Univ BINUS Grad Program Master Comp Sci Comp Sci Dept Jakarta Indonesia Bina Nusantara Univ Sch Comp Sci Comp Sci Dept Bandung Campus Jakarta Indonesia

Purpose In the case of money laundering (ML) originating from the predicate crime of corruption, law enforcers find it difficult to prove all or the existence of a predicate crime on assets that produce assets. This paper aims to analyze ML in corruption cases in Indonesia. Design/methodology/approach This research uses qualitative descriptive methods. This research discusses the law enforcement of corruption which coincides with the crime of ML. Findings New findings were discovered where against the corruption case which was carried out concurrently with the crime of money laundering, the value of which was Rp. 1bn and above and has been handled by investigators from the Corruption Eradication Commission (KPK), so the prosecution process is carried out by the public prosecutor from the KPK to continue the trial to the Corruption Court. With respect to cases of criminal acts of corruption, which were carried out concurrently with ML crimes, the value of which was Rp. 1bn and below and had been handled by the prosecutor's investigators from the start, the prosecution process was carried out by the public prosecutor from the prosecutor's office to continue the trial to the corruption court. Originality/value To the best of the authors' knowledge, this is the first study to use normative perspective on ML in corruption cases (white-collar crime). In contrast to previous studies that take fraud in general as an object of research, researchers are now interested in focusing more research on detecting suspected ML crimes: a case study on corruption cases in Indonesia.

关键词： Corruption White-collar crime Money laundering Corruption Normative perspective

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Application of grey relational analysis and artificial neural networks on corporate social responsibility (CSR) indices

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JOURNAL OF SUSTAINABLE FINANCE & INVESTMENT 2023年第3期13卷 1181-1199页

作者： Diaz, John Francis Nguyen, Thanh Tung Asian Inst Management Dept Finance & Accounting Makati 1630 Philippines Chung Yuan Christian Univ Coll Business Int Master Business Adm Program Chungli Taiwan

This research examines return predictability based on minimized forecast errors of CSR Indices through the grey relational analysis (GRA) and three types of artificial neural networks (ANN) model, namely: back-propagation perceptron (BPN);recurrent neural network (RNN);and radial basis function neural network (RBFNN), to capture non-linear characteristics of CSR indices for better forecasting accuracy. The study finds that the BPN model has the lowest forecast error, outperforming the RNN and RBFNN models. The model is also consistently better in using the 33% testing data. On the other hand, both the RNN and the RBFNN models preferred the 50% testing data. Based on the GRA rankings, the US Dollar Index and the S&P 500 index are the 1st and 2nd ranking variable, respectively. For the BPN and RNN models, the study experienced the lowest mean absolute error and root mean square errors when using the All Variables group.

关键词： CSR indices grey relational analysis artificial neural network

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Blockchain Technology Model for Building SME Business Sustainability through SME Collaboration

Blockchain Technology Model for Building SME Business Sustai...

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2024 International Conference on Circuit, Systems and Communication, ICCSC 2024

作者： Inayatulloh, Inayatulloh Mailangkay, Adele Deviarti, Holly Wang, Gunawan Hartono, Indra Kusumadi Zarlis, Muhammad Bina Nusantara University School of Accounting Accounting Department Jakarta Indonesia Bina Nusantara University School of Information System Information Systems Department Jakarta11480 Indonesia Bina Nusantara University Binus Graduate Program - Master of Information Systems Management Information Systems Management Department Jakarta11480 Indonesia Bina Nusantara University Binus Graduate Program - Master of Information System Management Information System Management Department Jakarta11480 Indonesia

ISBN: (纸本)9798350365306

SMEs are small and medium-scale businesses that play an important role in the country's economy. However, SMEs have many limitations that hinder their development. Limitations in knowledge, finance, technology, marketing, and human resources are fundamental problems that hinder the development of SMEs. Several efforts have been made to help SMEs develop their businesses, one of which is a partnership program with large companies. Large companies can provide support in terms of financing, training, marketing, and product development to SMEs as part of corporate social responsibility (CSR) and also involve the government. However, currently there is no monitoring mechanism that provides transparent and valid information regarding collaboration activities involving SMEs, large companies, and the government. Thus, the aim of this research is to build a blockchain model to increase the transparency of information on collaboration/ partnership activities involving SMEs, large companies, and the government. The research uses a qualitative approach through a literature review to identify SME partnership problems. Literature reviews are also used to study the concept of blockchain technology, which can be adopted as a solution to SME partnership problems. The research result is a model for adopting blockchain technology to support SME partnerships. The research results also present examples of SME partnership data simulations using the Fabric Hyperledger framework. © 2024 IEEE.

关键词： Decentralized finance

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