European Journal of Business and Management Research最新文献

{"title":"Digital Divide’s Impact on Accounting Information Systems Risks Faced by Financial Auditors: A Jordanian Case Study","authors":"Ahmad Yousef Kalbouneh, Qasem Aldabbas, Loona Shaheen, Khaled Aburisheh","doi":"10.24018/ejbmr.2024.9.3.2007","DOIUrl":"https://doi.org/10.24018/ejbmr.2024.9.3.2007","url":null,"abstract":"The study emphasizes the importance of organizational structure, human capital, and legal controls in reducing accounting system risks. Three research questions explore the impact of the organizational structure, the role of human capital, and the significance of legal controls in risk reduction. Using statistical analysis, 104 questionnaires were distributed, and 76 were collected for the statistical analysis, including simple linear regression. The study reveals significant findings. The organizational structure plays a positive and influential role in establishing sound internal control systems that reduce accounting system risks. Qualified human capital contributes to technical progress, enhancing the accuracy and efficiency of financial audit activities. Robust legal controls effectively identify deviations, ensuring data integrity and compliance with international standards. Recommendations for the JDRC include establishing a clear organizational structure, investing in qualified human capital, and implementing comprehensive legal controls to mitigate accounting system risks. This study contributes to the literature by addressing unique variables and highlighting the risks and limitations of accounting systems within the JDRC. The findings inform organizations in similar contexts, guiding effective risk mitigation strategies and enhancing accounting system performance.","PeriodicalId":117368,"journal":{"name":"European Journal of Business and Management Research","volume":"1 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141119475","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Forecasting Coal Price Using Static and Dynamic Stochastic Model as Based for Indonesia’s Mining Project Valuation with Real Option Method","authors":"Anjas Prio Prakoso, Taufik Faturohman","doi":"10.24018/ejbmr.2024.9.1.1900","DOIUrl":"https://doi.org/10.24018/ejbmr.2024.9.1.1900","url":null,"abstract":"Indonesia's coal mining company is not only a capital-incentive business that needs high investment at the start of the project but also a cost-incentive business that needs high operational costs along the project. The most important parameter needed to determine the project value is assuming uncertainty of coal price in the future. This condition forces mining entrepreneurs to forecast future coal prices with the assumption. One of the approaches is using the Stochastic Model to predict price fluctuation in the future. There are two models: the static model, which uses 50 percentiles of historical data, and the dynamic model, which uses Monte Carlo simulation with normal distribution as the fluctuation of the percentile. Using the Real Options Method, this approach could make a difference in project valuation. This difference could give insight into the mining project valuation.","PeriodicalId":117368,"journal":{"name":"European Journal of Business and Management Research","volume":"43 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139598149","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Role of Destination Image Mediates the Influence of Tourist Experience and Service Quality on Revisit Intention (Study on Domestic Tourists Tanah Lot Tourism Destination Areas)","authors":"Putu Ratih Argita Dewi, I. P. Sukaatmadja, I. Giantari","doi":"10.24018/ejbmr.2024.9.1.2076","DOIUrl":"https://doi.org/10.24018/ejbmr.2024.9.1.2076","url":null,"abstract":"The increasing number of domestic tourist visits has had a positive influence on tourist destinations in Bali, one of which is the Tanah Lot tourist attraction after two years of the tourism industry being closed due to COVID-19. Tourism Destination Areas Tanah Lot needs to increase the number of visits by providing an experience and good service quality so that tourists intend to visit again. The purpose of this research is to explain the role of destination image in mediating the influence of tourist experience and service quality on Revisit Intentions. This research was conducted at Tanah Lot Tourism Destination Areas. The sample in this study was 200 respondents who were domestic tourists who visited Tanah Lot Tourism Destination Areas using the purposive sampling method. This study uses a tool in the form of a questionnaire that is distributed directly to tourists. The analysis technique used is SEM-PLS. The results of this study indicate that 1) tourist experience has a positive and significant effect on revisit intention, 2) service quality has a positive and significant effect on revisit intention, 3) tourist experience has a positive and significant effect on destination image, 4) service quality has a positive and significant effect on intention revisit, 5) destination image has a positive and significant effect on the revisit intention, 6) destination image is able to partially mediate the effect of tourist experience on the revisit intention, and 7) destination image is able to partially mediate the effect of service quality on the revisit intention. Based on the results of the research, Tanah Lot is able to provide meaningful experiences and is able to provide services accurately so as to increase the revisit intention. There is a need for improvement in tourism management by adding a play area for children, increasing supervision of tourists to maintain cleanliness, and increasing supervision of cleaning duties to maintain the surrounding natural environment","PeriodicalId":117368,"journal":{"name":"European Journal of Business and Management Research","volume":"18 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139524913","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Redesigning Maturity Models When Rolling Out Agile Transformations","authors":"Jan Van de Poll, Jasna Duricic","doi":"10.24018/ejbmr.2024.9.1.2039","DOIUrl":"https://doi.org/10.24018/ejbmr.2024.9.1.2039","url":null,"abstract":"Agile is conquering the competitive and fast-changing world. It benefits mandate that the implementation of a transformation to agile working is implemented as agile as can be. An important element of such a transformation is setting an improvement target: The first step an organization has to take to start working agile. One of the techniques for setting such a target is the use of maturity models (MMs), where maturity levels indicate the smart stops on the way to an ideal situation. This study finds that the traditional and external MM designs create a large gap between management targets and work floor reality. Therefore, a new method to create MM models has been introduced herein in an Agile setting to provide an easy-to-use yet powerful assessment tool for organizations. This model could not only reflect the uniqueness of the organization but also modify this uniqueness for the requirements of Agile transformations. The developed model is compared with the alternatives in literature, providing highly competitive performance with enhanced simplicity. It is clearly confirmed that the gap between top-down target setting and bottom-up achievement was sharply reduced when the structure of the MM was modified.","PeriodicalId":117368,"journal":{"name":"European Journal of Business and Management Research","volume":" 33","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139625780","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Factors Affecting E-Banking Service in Jordanian Commercial Banks","authors":"Amjed Jasim Naeemah Al-Nassar","doi":"10.24018/ejbmr.2023.8.6.2156","DOIUrl":"https://doi.org/10.24018/ejbmr.2023.8.6.2156","url":null,"abstract":"This study aimed to determine the variables influencing electronic banking services in Jordanian commercial banks. The study sample consisted of 13 commercial banks, according to the study’s variables. The descriptive and analytical approach and other statistical techniques were employed, including the fixed effect test and descriptive statistics. No statistically significant impact at the level was found, according to the findings of significance (p < 0.05) for total assets on electronic banking services, and there is no statistically significant impact at the level of significance (p < 0.05) for total capital and provisions, total credit facilities, and total deposits on commercial banks in Jordan that offer electronic banking. The study recommended that the banking sector focuses on all the main elements related to electronic banking services by comparing traditional banking services with electronic banking services, knowing the factors affecting that, and paying attention to them to raise the profitability level.","PeriodicalId":117368,"journal":{"name":"European Journal of Business and Management Research","volume":"9 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139153445","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Electronic Word-of-Mouth Analysis and its Impact on Purchase Decisions: Studies on “Millennial and Z” Generation","authors":"Slamet, Ahmad Ulil Albab","doi":"10.24018/ejbmr.2023.8.6.2203","DOIUrl":"https://doi.org/10.24018/ejbmr.2023.8.6.2203","url":null,"abstract":"The consumer purchase decision is a significant factor for a company as it concerns revenue and long-term operational continuity. This study aimed to measure the factors of electronic word-of-mouth (e-WOM) and its impact on consumer purchase decisions in the marketplace Shopeefood. It employed a quantitative approach paradigm. The research instrument was a questionnaire containing 15 items measured with the Likert scale model. The samples were selected using a purposive sampling approach covering millennial and Z-generation consumers. The primary data were obtained through surveys. A total of 107 respondents contributed to this study. The collected data were analyzed using descriptive analysis and multiple regression. The results indicated that most (71.40%) of consumers open the Shopeefood application, and 91.34% access information about the products, reviews, and ratings before making a transaction. A total of 72.66% of consumers have a positive experience from previous transactions. Hypothesis testing partially showed that the intensity parameter does not affect the purchase decision. Meanwhile, the content parameter and the valence of opinion simultaneously affect and contribute 30.30% to the purchase decision.","PeriodicalId":117368,"journal":{"name":"European Journal of Business and Management Research","volume":"5 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139162465","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Financial and Tax Planning Strategy to Optimize the Financial Performance of PT Kaltim Daya Mandiri","authors":"Muhammad Ridyanto, Subiakto Sukarno","doi":"10.24018/ejbmr.2023.8.6.2030","DOIUrl":"https://doi.org/10.24018/ejbmr.2023.8.6.2030","url":null,"abstract":"PT Kaltim Daya Mandiri is a utility provider company located in Bontang, East Kalimantan, Indonesia, currently planning to invest in a new project investment by constructing a nitrogen plant in Bontang and a utility center plant in West Papua to support the business expansion of PT Pupuk Kalimantan Timur in the eastern region of Indonesia. To execute the project, the company must ensure the adequacy of cash flow to support the existing operational and project activities needs; therefore, it requires cash flow management and the right financing strategy to ensure the company’s financial performance remains stable.\u0000In this study, the analytical method used to generate a strategic formulation to optimize financial performance during projects is using quantitative and qualitative analysis. The strategic formulation comprises a financial strategy, specifically the option of project financing and a tax planning strategy related to tax refund and tax exemption. From the exploration of several strategies, there are two options for a combination of strategies, namely Scheme 1: Tax planning strategies and financial strategies through utilizing banking products (investment loan and short-term loan) and Scheme 2: Tax planning strategies and financial strategies through utilizing debt securities (corporate bonds and medium-term note).\u0000The simulation shows that in terms of the efficiency aspect towards interest cost imposed during the period, impact on the company’s cash flow during the project development period, and the proforma of financial performance, Scheme 1 is more favorable compared to Scheme 2. Using Scheme 1, the bank loan’s interest will be imposed on the cash flow statement and profit and loss statement after the project is declared commercial. During the project construction, the company will only be exposed to an interest construction, which will be an additional loan balance after the project commercial. In addition, instalment payments (principal and interest portion) have an impact on reducing the loan balance, and the future interest expense will decrease. Whereas, by using Scheme 2, the company will be directly burdened by interest coupons that need to be paid quarterly and constantly, which can affect cash flow and profit and loss statements directly.","PeriodicalId":117368,"journal":{"name":"European Journal of Business and Management Research","volume":"5 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138600936","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Factors that Influencing Revisit Intention to Japan towards Japanese Culture Enthusiast","authors":"Josephine, Bianca Wijaya Utama, Willy Gunadi","doi":"10.24018/ejbmr.2023.8.6.2126","DOIUrl":"https://doi.org/10.24018/ejbmr.2023.8.6.2126","url":null,"abstract":"This study aims to analyze the relationship between country image variables, travel constraints, past travel experience, tourist motivation, attitude, subjective norms, and revisit intention in Japan. This research uses quantitative research methods. This study uses quantitative data to determine the relationship between variables and explain the phenomena that occur systematically and accurately. The purpose of this study is to determine the relationship between the factors of country image, travel constraints, past travel experience, tourist motivation, attitude to revisit, and subjective norms on revisit intention. Data collection in this study is done using a questionnaire, and analysis of this research is done using SEM (Structural Equation Modeling). The number of samples collected and used for research analysis with 32 items was 160. The results of the study show that factors that significantly influence attitudes toward revisiting are travel constraints, past travel experience, and tourist motivation. Meanwhile, the factors that significantly influence revisit intention are only past travel experience and subjective norms. Revisit intention is closely related to past travel experience and subjective norms, where tourists tend to consider their past experiences in visiting a place and also the advice or opinions of the closest people who determine their decision to visit Japan again.","PeriodicalId":117368,"journal":{"name":"European Journal of Business and Management Research","volume":"142 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139012645","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Enhancing Production Capacity at Manufacturing Test Company Using Lean Six Sigma","authors":"Putra Ananda Nopri Andi, M. H. Basri","doi":"10.24018/ejbmr.2023.8.6.2132","DOIUrl":"https://doi.org/10.24018/ejbmr.2023.8.6.2132","url":null,"abstract":"One of the things that generally happens is a growth in production capacity, and under ideal conditions, a corporation must have enough space to accommodate an increase in output. However, what if this occurs during a period of solid output demand and needs that must be optimized quickly? Of course, this is a significant difficulty that requires a higher level of analysis to achieve an effective and economical answer. Based on the past three years’ statistics, demand from customers will rise to 528,000 in 2023, up from the highest capacity/year of only 409,000. To find the best answer, businesses must examine aspects such as business competitiveness, changing circumstances, and large fluctuations. Improvement and optimization of low-output processes will aid in achieving output. Applying the Lean Six Sigma method in evaluation yields substantial results and leads to the best solution for selecting a productivity-boosting strategy. Strategies for increasing production capacity include eliminating non-value-added operations (lean concept) and integrating processes with other processes to reduce process variability (Six Sigma concept). The results demonstrate that the increase in production capacity exceeds the target (more than 20% from 2022). It is built on the theory of constraint concept approach, which solves the core problem while moving on to the next challenge.","PeriodicalId":117368,"journal":{"name":"European Journal of Business and Management Research","volume":"29 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139187238","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Cash Flows and Capital Adequacy Ratio of Indonesian Commercial Banks","authors":"L. M. Samryn, I. B. Ismail, Sudarmadji, Kasmir","doi":"10.24018/ejbmr.2023.8.6.2143","DOIUrl":"https://doi.org/10.24018/ejbmr.2023.8.6.2143","url":null,"abstract":"This article examines the impact of partial Cash Flows from Operating Activities (CFO), Cash Flow from Investing Activities (CFI), and Cash Flow from Financing Activities (CFF) on the Capital Adequacy Ratio (CAR) of Indonesian commercial banks. The tests are conducted over a purposive population, sample, and unit of analysis of data from five years from 2009 to 2013 of the Big-Five commercial banks in the country. The period selection considered the banks’ response post-financial crisis in 2008. The classic assumption tests assumed that all data are valid for the simple regression to test each independent variable's correlation and effect on the dependent variable using EViewS econometric software. The test results show that all CF elements correlated negatively with CAR. The CFI shows a significant impact, while the CFO and CFF have insignificant implications on CAR. The conclusions imply that the parties should pay special attention to CFI, which significantly influences the CAR. This conclusion supports the CFI's central position as the source of long-term profit funded by the CFF. The finding indicated that post-crisis 2008, the Indonesian commercial banks improved their investment in long-term assets. The new long-term investment has not resulted in an additional cash flow and even depressed the net cash flow from investing activities. Given the necessity of banks to avoid idle funds, this study recommends future studies concerning the trade-off between CF decrease and the banks' profitability.","PeriodicalId":117368,"journal":{"name":"European Journal of Business and Management Research","volume":"54 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138606629","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}