Purpose: This research aimed to analyse the effect of top management support, training and communication on the implementation of accrual accounting. Design/methodology/approach: The hypotheses of the study were tested using the survey data from 63 working unit in Cianjur Regency. The instrument...

Online retail trade in Indonesia has grown dramatically in recent years. However, it is not being followed by an increase in the transaction completion ratio, with a cart abandonment rate of up to 70 percent. This indicates that the transition from online purchase intention to actual purchase is...

The digital-based start-up industry in Indonesia has developed, but with a high failure rate. This research aims at elaborating the relationship between business model, entrepreneurial orientation, innovation, and sustainable performance on the digital start-up companies in Indonesia. The data...

One form of the development of technology and internet users in Indonesia is the merge of various C2C (Customers to Customers) e-commerce on the marketplace. Bukalapak is one of the examples. This research presents the effects of reputation systems on trust, trust in buying interest, and...

In modern conditions, entrepreneurs are faced with the acute problem of analysing of numerous information, quickly responding to a constantly changing economic situation, and making the most optimal decisions. In this regard, the development of a Business Assistant service (BAS) is a very...

This paper proposes a conceptual model of sustainable supply chain management (SSCM) in small and medium enterprises (SME) using blockchain technology (BT). With growing focus on sustainable business process, research on SSCM is gaining prominence. BT, being a disruptive technology, has...

Using new and unique survey evidence on digitalisation activities and investment in climate change of non-financial firms in the EU and the US, this article documents the trend towards twin digital and green investment in the corporate landscape after the COVID-19 pandemic. We use information...

Mit der Einführung von ChatGPT als eines der bekanntesten Large Language Models wurde in der allgemeinen Wahrnehmung nicht nur ein neues Kapitel der Künstlichen Intelligenz aufgeschlagen - manche Autoren sprechen sogar von einer Ära der (Wirtschafts-)Informatik. Sie läutet auch die fünfte...

The introduction of ChatGPT as one of the best-known Large Language Models not only opened a new chapter in artificial intelligence in the general perception – some authors even speak of an era of (business) informatics. It also heralds the fifth industrial revolution (Industry 5.0). The aim...