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"Penelitian ini bertujuan untuk menganalisis Pengaruh Corporate Governance Scoring, Board Size dan Independent Commissioner Terhadap Earnings Quality. Data yang digunakan dalam penelitian ini bersumber dari laporan keuangan tahunan serta laporan keberlanjutan perusahaan non-keuangan yang terdaftar di Bursa Efek Indoensia (BEI) dan Laporan peserta Corporate Governance Perception Index (CGPI) tahun 2005-2009 hasil survey yang dilakukan Institute Indonesian of Corporate Governance (IICG), dengan total sampel sebanyak 13 perusahaan yang menjadi peserta survey CGPI selama 5 tahun berturut turut yaitu pada tahun 2005-2009, terdapat 65 observasi penelitian dari sampel tersebut. Sampel tersebut diperoleh dengan menggunakan metode purposive sampling. Metode pengujian hipotesis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa corporate governance scoring, board size dan independent commissioner tidak memiliki pengaruh terhadap earnings quality. Sementara itucash flow operation berpengaruh signifikan terhadap earnings quality dengan arah negatif.

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This research aims to analyze the influence of Corporate Governance Scoring, Board Size and the Independent Commissioner to Earnings Quality. The data used in this research come from the annual financial statements and sustainability reports of non-financial companies listed on the Stock Exchange premises (IDX) and participants report Corporate Governance Perception Index (CGPI) 2005-2009 survey conducted Indonesian Institute of Corporate Governance (IICG), with a total sample of 13 companies who participated in the survey CGPI for 5 consecutive years of the year 2005-2009, there were 65 observations of the research sample. The sample is obtained by using purposive sampling method. Hypothesis testing method used is multiple linear regressions. The results of this research indicate that corporate governance scoring, board size and independent commissioner had no effect to earnings quality. While the cash flow operation had a significant effect to earnings quality in a negative direction."

"Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan inklusif terhadap inovasi hemat biaya (frugal innovation) pada karyawan Industri Mikro dan Kecil (IMK) di Jakarta, dengan menganalisis peran mediasi berbagi pengetahuan (knowledge sharing) dan moderasi intensitas persaingan (competitive intensity). Dengan menggunakan teori Modal Sosial (Social Capital Theory) dan Teori Berbasis Pengetahuan (Knowledge-Based Theory), penelitian ini menyoroti pentingnya berbagi pengetahuan tacit dan eksplisit dalam mendukung inovasi yang berbiaya rendah. Data dikumpulkan melalui survei terhadap 175 karyawan IMK kuliner di Jakarta, kemudian dilengkapi dengan wawancara mendalam untuk memperkaya temuan. Analisis data menggunakan metode SEM-PLS dengan teknik bootstrapping, yaitu teknik pengambilan sampel ulang secara acak untuk mengestimasi distribusi statistik dan menguji hipotesis. Hasil penelitian menunjukkan bahwa kepemimpinan inklusif berpengaruh signifikan terhadap inovasi hemat biaya, baik secara langsung maupun melalui mekanisme berbagi pengetahuan. Namun, intensitas persaingan ditemukan tidak signifikan dalam memperkuat hubungan antara berbagi pengetahuan dan inovasi hemat biaya. Penelitian ini memberikan kontribusi teoretis dengan memperluas pemahaman tentang jalur yang mengarah pada inovasi hemat biaya di negara berkembang dan memberikan implikasi praktis untuk meningkatkan daya saing UMKM di Jakarta.

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This study aims to analyze the influence of inclusive leadership on frugal innovation among employees of Micro and Small Enterprises (MSEs) in Jakarta, focusing on the mediating role of knowledge sharing and the moderating role of competitive intensity. Utilizing Social Capital Theory and Knowledge-Based Theory, the research highlights the importance of tacit and explicit knowledge sharing in fostering cost-effective innovation. Data were collected through a survey of 175 culinary MSE employees in Jakarta, complemented by in-depth interviews to enrich the findings. Data analysis was conducted using the SEM-PLS method with bootstrapping techniques, a resampling method that generates multiple samples to estimate statistical distributions and test hypotheses. The findings indicate that inclusive leadership significantly influences frugal innovation, both directly and through the knowledge-sharing mechanism. However, competitive intensity was found to be insignificant in strengthening the relationship between knowledge sharing and frugal innovation. This study contributes theoretically by expanding the understanding of pathways leading to frugal innovation in developing countries and provides practical implications for enhancing the competitiveness of SMEs in Jakarta."

"Persaingan dalam industri kosmetik di Indonesia menjadi kian kompetitif, dengan tren dan preferensi konsumen yang terus berubah serta munculnya berbagai merek lokal dan internasional. Meski demikian, banyak konsumen tetap memilih produk kosmetik dari merek lokal, seperti Wardah milik PT Paragon. Dalam kondisi pasar yang kompetitif, inovasi produk menjadi kunci keberlanjutan perusahaan, yang memerlukan perilaku kerja inovatif (innovative work behavior) serta dukungan dari manajemen pengetahuan pelanggan (customer knowledge management).Penelitian ini bertujuan untuk menganalisis pengaruh innovative work behavior terhadap product innovation process dengan customer knowledge management sebagai variabel mediasi. Penelitian menggunakan pendekatan kuantitatif dengan menyebarkan kuesioner kepada 232 responden, dan didapatkan 159 data yang layak untuk dianalisis. Data dianalisis menggunakan metode SEM-PLS (Structural Equation Modelling-Partial Least Square) dan diolah dengan software IBM SPSS Statistics 25 dan SmartPLS 4.0.9.8. Hasil penelitian menunjukkan bahwa (1) innovative work behavior memiliki pengaruh positif dan signifikan terhadap customer knowledge management; (2) innovative work behavior memiliki pengaruh positif dan signifikan terhadap product innovation process; (3) customer knowledge management memiliki pengaruh positif dan signifikan terhadap product innovation process; serta (4) customer knowledge management mampu memediasi hubungan antara innovative work behavior dan product innovation process secara positif dan signifikan.

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The competition in Indonesia's cosmetic industry has become increasingly competitive, driven by ever-changing consumer trends and preferences, as well as the emergence of various local and international brands. Despite this, many consumers continue to prefer local cosmetic brands, such as Wardah by PT Paragon. In such a competitive market, product innovation is essential for a company's sustainability, which requires innovative work behavior and the support of customer knowledge management. This study aims to analyze the influence of innovative work behavior on the product innovation process, with customer knowledge management as a mediating variable. A quantitative approach was employed by distributing questionnaires to 232 respondents, yielding 159 valid responses for analysis. The data were analyzed using the SEM-PLS (Structural Equation Modeling-Partial Least Square) method and processed with IBM SPSS Statistics 25 and SmartPLS 4.0.9.8 software. The results of the study indicate that (1) innovative work behavior has a positive and significant effect on customer knowledge management; (2) innovative work behavior has a positive and significant effect on the product innovation process; (3) customer knowledge management has a positive and significant effect on the product innovation process; and (4) customer knowledge management successfully mediates the relationship between innovative work behavior and the product innovation process in a positive and significant manner."