Abstract:This study aims to analyze the financial management strategies implemented by a local property and real estate company in facing conditions of Volatility, Uncertainty, Complexity, and Ambiguity (VUCA). The study employed…
a qualitative approach with a single-case study design at PT RBP in Tuban Regency. Data were obtained through in-depth interviews with nine informants at strategic, managerial, and operational levels, supported by observation and company documentation. Data were analyzed thematically with the assistance of NVivo, and validity was assessed through source and method triangulation. The findings show that PT RBP implements an adaptive-conservative financial management strategy oriented toward cash-flow stability while maintaining the ability to respond to changes in the business environment. The strategy is realized through the use of internal capital, cash-flow control, phased development, cost monitoring, customer screening, transaction flexibility, and diversification of banks and suppliers. The strategy is reinforced by cross-functional communication and an adaptive organizational culture. The findings indicate that the combination of financial prudence and adaptive capability constitutes an important mechanism for maintaining project continuity, financial stability, and operational resilience amid VUCA pressures.
Abstract:The phenomenon of increasing consumption of homoromantic fiction content among early adult women has given rise to the term Fujoshi, which is often directly associated with support for LGBT issues, although such an interpretation…
pretation does not necessarily reflect individuals’ attitudes in a comprehensive manner. This study is grounded in the need to understand the attitudes of early adult Fujoshi in a more nuanced and non-simplistic way, particularly through the framework of attitude theory encompassing cognitive, affective, and conative dimensions. The research problem focuses on how Fujoshi aged 18-40 interpret, experience, and express their attitudes toward homoromantic fiction content and its relationship to social values and norms in real life. This study employed a descriptive qualitative approach using in-depth interviews with three Fujoshi informants who are members of the XX fan chat group. The findings indicate that social media and peer networks play a significant role in the process of becoming a Fujoshi, as well as in shaping relatively intensive and repetitive patterns of content consumption as a form of emotional entertainment. Cognitively, the informants recognize that homoromantic fiction is related to LGBT issues; however, at the affective level, their interest is primarily driven by the uniqueness of the narrative structure and character dynamics rather than by sexual orientation itself. In the conative dimension, most informants do not demonstrate a tendency to support LGBT practices in real life; some even hold conservative views and display critical awareness of the potential negative impacts of their hobby, which they perceive as not fully aligned with prevailing social norms. The study concludes that Fujoshi attitudes are complex, ambivalent, and highly contextual. The novelty of this research lies in revealing a clear differentiation between the consumption of homoromantic fiction as a form of symbolic entertainment and individuals’ value positions toward social reality, which are often normatively conflated in previous assumptions.
Abstract:This study explores the intricate relationship between corporate governance mechanisms—specifically Board Directors, Independent Commissioners, and the Audit Committee—and Accounting Conservatism, focusing on the moderating…
erating effects of Firm Size. The findings reveal that Board Directors have a statistically significant impact on Accounting Conservatism, primarily through their ability to provide oversight and challenge aggressive financial practices. However, the influence of Board Directors is moderated by Firm Size, as larger organizations often exhibit complexities that dilute their effectiveness. Similarly, the study underscores the pivotal role of Independent Commissioners in promoting conservative accounting practices. However, their impact is not amplified by Firm Size. The pressures faced by larger firms can lead to more aggressive financial reporting, thereby limiting the effectiveness of Independent Commissioners. Additionally, the Audit Committee is identified as a crucial governance mechanism in fostering Accounting Conservatism, but its effectiveness is also diminished in larger firms due to complex organizational structures. Overall, the research underscores the critical need for governance frameworks to be adaptive and tailored to the unique challenges posed by Firm Size. By recognizing and addressing these complexities, organizations can enhance the integrity and transparency of their financial reporting, thereby fostering trust among stakeholders and contributing to corporate accountability.
Abstract:Marriage from an Islamic legal perspective through mobile phone communication is a new issue, as there is no standard fiqh book on this matter. The validity of marriage through telecommunications does not yet have its own…
n legal status because the Marriage Law 1 of 1974 does not regulate the law of prenuptial agreements. Legal analysis of the Islamic legal concept of marriage through telecommunications requires a search for law ( rechtsvinding ) by judges as conservative parties. Even in lawless environments, there are attempts to violate or break well-enforced rules and regulations. Efforts to interpret existing law properly can be applied in all future cases, because the law is sometimes unclear, incomplete, or not up-to-date ( rechtsvinding ). In other words, judges must adapt the law to more serious cases, because existing law cannot cover all social phenomena.
Abstract:This article examines how the novel Meet You in the Middle by Devon Daniels portrays the reason for consummate love that causes a long term relationship, which consists of component love of intimacy, passion, and commitment…
ent in Triangular Theory of Love by Sternberg. Then, the reason is rooted in interpretation of empathy. Empathy is a physiological reaction that has three components, they are emotional, cognitive, and motivational. It helps people to understand, feel, and care about others, even if it is sometimes hard. The novel tells the story of Kate Adam and Ben Mackenzie, who are liberal and conservative Senate staffers, respectively, and who fall in love despite their ideological differences and professional rivalry. The article analyzes how the novel depicts the challenges and benefits of empathizing with a romantic partner who has opposing political views, and how empathy contributes to the development and maintenance of consummate love. Then, it concludes that the novel offers a hopeful and realistic message that consummate love can bridge the political divide, as long as the partners are willing to empathize with each other and respect their differences.