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The aims of this study were: (1) to evaluate the performance of community health centers (Puskesmas) that implement PPK BLUD (Pola Pengelolaan Keuangan Badan Layanan Umum Daerah, a specific type of Financial Management of Local Public Service Agency); (2) to explore the factors affecting the performance of Puskesmas in implementing PPK BLUD; and (3) and to find out, if any, the benefits of the implementation of PPK BLUD. This study was conducted at seven Puskesmas that have implemented PPK BLUD in Balikpapan City, East Kalimantan, Indonesia. Performance in this study was evaluated using three aspects: financial aspects, service aspects, and overall benefits for the society. Design of the evaluation refered to Permendagri 61/2007 and Perdirjen Perbendaharaan Kementerian Keuangan No.PER-54/NT/2013, with several adjustments. Documents analysis and interviews were conducted to answer the research questions. The result showed an increase performance of Puskesmas after two and a half years implementation of PPK BLUD. The average performance of financial aspect was lower than the other two aspects. Puskesmas which have implemented PPK BLUD have better performance than the non-BLUDs Puskesmas. Factors that affected the performance of Puskesmas in implementing PPK BLUD were human resources, infrastructures, as well as support from health department, local government and the legislative board. Implementation of PPK BLUD allows Puskesmas to increase their revenue by improving their services, efficiency, and effectiveness.

Purpose
This paper aims to investigate the relationship between regulatory focus, performance measurement and corporate social responsibility (CSR) investment decisions.


Design/methodology/approach
Using an experimental method with a 2 × 2 between-subjects factorial design involving 144 participants, the data were analyzed using t-test and contrast test. In the experiment, the authors assigned participants into prevention focus or promotion focus group and complementary performance measurement or substitute performance measurement condition.


Findings
The results show that CSR investment is more preferable for managers in prevention focus instead of those in promotion focus group. Additionally, CSR investment is more preferable for managers in complementary performance measurement condition compared to those in substitute performance measurement condition. This study also provides evidence that the greatest CSR investment is reached when managers are in both prevention focus group and complementary performance measurement conditions.


Practical implications
Companies need to activate the prevention focus for managers to motivate CSR investment. Additionally, companies need to use complementary performance measurements, which consist of CSR measurement and financial measurements.


Originality/value
CSR research is dominated by theories explaining the external models which trigger companies to perform CSR. Existing research related to the internal models is limited to psychological aspects that are not directly related to company performance. This study investigates the motivational attributes that have a direct and strong influence on managers behavior. This research shows that regulatory focus is better at predicting CSR investment and is more motivational for individuals to perform well at work.

PurposeThis research aims to provide a predictive model assessment on the effect of information sharing on fresh produce supply chain (FPSC) performance during the COVID-19 pandemic by incorporating information quality as an important part of information sharing, as well as cognitive and affective appraisals as part of a social learning process (mediators) into the model.Design/methodology/approachAn online survey was conducted on 197 small fresh produce (fruits and vegetables) retailers in Indonesia during the COVID-19 pandemic. The data were analysed using Partial Least Squares Structural Equation Modeling (PLS-SEM) particularly PLSpredict supported by SmartPLS 4 software.FindingsThis research reveals that information sharing is positively and significantly associated with information quality and that the two constructs are not directly associated with FPSC performance. The path analysis suggests that the effect of information sharing on FPSC performance is fully mediated by cognitive and affective appraisals to the information-sharing activity. It also suggests that the effect of information quality on FPSC performance is fully mediated by affective rather than cognitive appraisal. This model shows a high predictive power and highlights the pivotal role of the learning process during the COVID-19 pandemic.Originality/valueThis research is the first to employ a predictive model assessment in PLS-SEM to empirically predict the effect of information sharing on FPSC performance using a social learning perspective, particularly in the context of the COVID-19 pandemic.

Purpose
The purpose of this study is to examine the trade-off between accrual and real activity earnings manipulation by considering gender and punishment as one aspect of clawbacks.


Design/methodology/approach
To achieve the research objectives, experimental design research was used, involving 183 professional accountants in Indonesia. This was followed by interviews with board members of public companies in Indonesia.


Findings
After the adoption of clawbacks, the intention to manipulate accruals decreased more among women than among men. However, the possible unintended consequences of clawbacks, particularly an increase in real activity manipulation, did not differ between women and men.


Originality/value
There are still few studies that use experimental designs to examine the consequences of clawback. Our study is expected to provide a novel contribution to the literature on the consequences of clawbacks as we use an experimental method. Besides, previous research that tested the consequences of clawback, using both archival and experimental data, had not considered the gender aspect, thus prompting this study to fill the research gap related to the consequences of clawback adoption by including the gender variable.