Journal of Entrepreneurial and Business Diversity最新文献_第2页

Opportunities and Challenges of Rural Entrepreneurship in Afghanistan 阿富汗农村创业的机遇与挑战

Journal of Entrepreneurial and Business Diversity Pub Date : 2023-04-30 DOI: 10.38142/jebd.v1i2.88

Fayaz Gul Mazloum YAR, Ali Haji NEJAD

引用次数: 0

Factors Affecting Motor Vehicle Taxpayer Compliance 影响机动车纳税人合规性的因素

Journal of Entrepreneurial and Business Diversity Pub Date : 2023-04-30 DOI: 10.38142/jebd.v1i2.85

Anak Agung Gede Wisnu Adi Pradana PUTRA, Putu Gede Wisnu Permana KAWISANA, Ni Made Vita INDRIYANI

{"title":"Factors Affecting Motor Vehicle Taxpayer Compliance","authors":"Anak Agung Gede Wisnu Adi Pradana PUTRA, Putu Gede Wisnu Permana KAWISANA, Ni Made Vita INDRIYANI","doi":"10.38142/jebd.v1i2.85","DOIUrl":"https://doi.org/10.38142/jebd.v1i2.85","url":null,"abstract":"Purpose: Tax is the most significant source of revenue for a country, especially Indonesia. Achieving the level of taxpayer compliance and maintaining the level of compliance is a matter of concern in both developed and developing countries. This study aims to determine the effect of service quality, religiosity, and subjective norms on individual taxpayer compliance at the Joint Samsat Office, Tabanan City.Methodology:The data analysis method used is multiple linear regression. This type of research is research with primary data obtained from the answers of individual taxpayers registered at the Joint Samsat Office in Tabanan City, namely answers to a series of questions from a questionnaire posed by researchers regarding the factors that influence taxpayer compliance. The sample was determined using nonprobability sampling with an accidental sampling technique.Findings: The results of this study indicate that good service quality, intense religiosity, and high subjective norms significantly affect individual taxpayer compliance registered with the Joint Samsat Office, Tabanan City.Implication:This research can motivate the Tabanan City Samsat Joint Office to maintain good service quality for the satisfaction and comfort of taxpayers in carrying out their tax obligations.","PeriodicalId":202196,"journal":{"name":"Journal of Entrepreneurial and Business Diversity","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135802978","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}

引用次数: 0

Problems Of Financing SMES In Ghana: A Case Study Of Kwahu West And Birim Central Municipalities 加纳中小企业融资问题:以西部夸胡市和中部比林市为例

Journal of Entrepreneurial and Business Diversity Pub Date : 2023-04-30 DOI: 10.38142/jebd.v1i2.80

Frank Adams OPPONG, Oscar Opoku AGYEMANG AGYEMANG, Kwabena KYEI

{"title":"Problems Of Financing SMES In Ghana: A Case Study Of Kwahu West And Birim Central Municipalities","authors":"Frank Adams OPPONG, Oscar Opoku AGYEMANG AGYEMANG, Kwabena KYEI","doi":"10.38142/jebd.v1i2.80","DOIUrl":"https://doi.org/10.38142/jebd.v1i2.80","url":null,"abstract":"Purpose:Considered peripheral to economic and public policy in the past, the role of small and medium enterprises (SMEs) has recently been highly recognized as a critical factor in the economic growth and development strategies of countries worldwide. This notwithstanding, SMEs continue to face a myriad of challenges about financing. The study, among others, sought to explore financing challenges facing SMEs in Kwahu West and Birim Central Municipalities of Ghana.Methodology:A survey questionnaire was used to collect data from 200 senior officers of SMEs in the selected municipalities. Descriptive statistics, Pearson's correlation, and linear regression statistical techniques were employed in data analysis.Findings:The findings indicated that most SMEs in both municipalities were sole proprietorships and needed more capacity and expertise to fulfill the requirements for external funding. Also, SMEs need more access to credit, adequate managerial expertise, information asymmetry, and transaction costs. In addition, the findings indicated that SIZE of SME and SME age have a positive and significant relationship with SME financing. Moreover, alternative funding sources, including equity sources provided by the alternative market of the Ghana Stock Exchange, were identified.Implication:The study concluded that although the financing challenges are real and numerous, stakeholder engagements and general governmental support can help push the growth and sustainability of SMEs. It was recommended that the National Board for Small-Scale Industries compile a register of all SMEs in the country and provide a platform for publishing their annual financial reports.","PeriodicalId":202196,"journal":{"name":"Journal of Entrepreneurial and Business Diversity","volume":"222 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135802977","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}

引用次数: 0

Management Effectiveness Based on High School in North Mollo District (Studies at Kapan State High School and Kapan Christian High School) 基于North Mollo地区高中管理有效性的研究(以Kapan州立高中和Kapan基督教高中为例)

Journal of Entrepreneurial and Business Diversity Pub Date : 2023-04-30 DOI: 10.38142/jebd.v1i2.76

Yerfiana Akas Demarci BOIMAU, Ajis Salim Adang DJAHA, Melkiesedek. N. B. C. Neolaka NEOLAKA

{"title":"Management Effectiveness Based on High School in North Mollo District (Studies at Kapan State High School and Kapan Christian High School)","authors":"Yerfiana Akas Demarci BOIMAU, Ajis Salim Adang DJAHA, Melkiesedek. N. B. C. Neolaka NEOLAKA","doi":"10.38142/jebd.v1i2.76","DOIUrl":"https://doi.org/10.38142/jebd.v1i2.76","url":null,"abstract":"Purpose:Through the School-Based Management (MBS) system, each school seeks to attract consumers (students) to make choices about their school, so the author wants to find out what and how School-Based Management in Kapan State High School and Kapan Christian High School influences school competition in getting new students or other factors.Methodology:The method used in this research is a descriptive method with a qualitative approach with 76 people who were determined purposively. Then, the primary and secondary data collected were analyzed using data analysis techniquesFindings:The results of the research found that the implementation of School-Based Management in Kapan State High School, Kapan Christian High School, was the most effective in its implementation based on the classification by the author according to the level of classification of effective, less effective, and ineffective.Implication:The research showed that Kapan Christian High School was the most effective in implementing Based Management. School (MBS) is the least effective, followed by Kapan State High School.","PeriodicalId":202196,"journal":{"name":"Journal of Entrepreneurial and Business Diversity","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135803121","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}

引用次数: 0

Exploring The Influence Of Entrepreneurial Abilities On Graduates' Risk-Taking Readiness 创业能力对大学生冒险意愿的影响研究

Journal of Entrepreneurial and Business Diversity Pub Date : 2023-01-31 DOI: 10.38142/jebd.v1i1.56

M. Ogbari

{"title":"Exploring The Influence Of Entrepreneurial Abilities On Graduates' Risk-Taking Readiness","authors":"M. Ogbari","doi":"10.38142/jebd.v1i1.56","DOIUrl":"https://doi.org/10.38142/jebd.v1i1.56","url":null,"abstract":"Purpose:Most graduates from Nigerian universities are trained to rely on white-collar employment for their living rather than being given entrepreneurial or self-reliant skills. Because of this, a sizeable percentage of Nigerian university graduates are still looking for rewarding jobs today. Although they theoretically understand becoming self-sufficient, they need more business acumen. It is, therefore, vital to equip these graduates with the abilities and information required to enable them to create employment rather than seek it. As a result, this study looked into the impact of entrepreneurial abilities on graduates' readiness to venture and accept risks.Methodology:The study's research tool was a thoughtfully created questionnaire with a descriptive design. The researcher employed both a descriptive study design and a causal research design. The population of the study consisted of 7,098 Covenant University graduates. The Yamane formula was used to determine the sample size for this investigation, which was 379. The study's random sample techniques were practical, clear-cut, and intended.Findings:The study's conclusions show a significant and favorable relationship between graduates' risk-taking propensity and entrepreneurial skills among Nigerian university students.Implication:The study finds that graduates' tendency to take risks and their intention to start their businesses are highly influenced by entrepreneurial education and the development of entrepreneurial skills through self-learning and taught courses.","PeriodicalId":202196,"journal":{"name":"Journal of Entrepreneurial and Business Diversity","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133350471","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}

引用次数: 2

The Effect Of Financial Performance, Leverage, Good Corporate Governance And Company Size On The Sustainability Report (Study Of Companies Listed On The IDX, LQ 45 In Year 2015 – 2019) 财务业绩、杠杆率、良好公司治理和公司规模对可持续发展报告的影响(以2015 - 2019年IDX lq45上市公司为研究对象)

Journal of Entrepreneurial and Business Diversity Pub Date : 2023-01-31 DOI: 10.38142/jebd.v1i1.34

Nurdin NURDIN, Padlah RIYADI

{"title":"The Effect Of Financial Performance, Leverage, Good Corporate Governance And Company Size On The Sustainability Report (Study Of Companies Listed On The IDX, LQ 45 In Year 2015 – 2019)","authors":"Nurdin NURDIN, Padlah RIYADI","doi":"10.38142/jebd.v1i1.34","DOIUrl":"https://doi.org/10.38142/jebd.v1i1.34","url":null,"abstract":"PurposeThe research aims to determine the effect of financial performance, leverage, good corporate governance and company size on sustainability reports (study of companies listed on the LQ 45 2015 – 2019). Entity business management is currently not only based on economic aspects but also social aspects as the main basis for decision makers. MethodologyThis study aims to determine and analyze the effect of profitability, leverage, institutional ownership, audit committee, independent commissioners, and company size on the sustainability reports of LQ 45 companies listed on the IDX in 2015-2019, so that 85 research samples were determined. Data was processed and analyzed using multiple linear regression. FindingsRelated to sustainability in full and detail in the annual report or make a separate report regarding the company's social and environmental activities in the sustainability report or sustainability reporting. FOR Investors Investment is given to entities engaged in the natural resource management sector. Disclosure of sustainability reports is a consideration because entities that carry out and report corporate social responsibility will undoubtedly be more attractive to investors. After all, this gives legitimacy to the company's good value in the eyes of investors. ImplicationFuture research is expected to use different objects, such as companies in the manufacturing and mining sectors, which are directly correlated with environmental aspects and different indices, for example, SRI-KEHATI, LQ45, Kompas 100, and so on. The different research times and variables are also a suggestion for other researchers—the value of shares, aspects of capital, and other financial performance.","PeriodicalId":202196,"journal":{"name":"Journal of Entrepreneurial and Business Diversity","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135395916","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}

引用次数: 0

The Effect of Clarity of Budget Targets and Reporting System on Performance Accountability with Internal Control as Intervening Variables in SKPD Kotabaru District Government 以内部控制为干预变量的预算目标明确性和报告制度对SKPD小丸区政府绩效问责的影响

Journal of Entrepreneurial and Business Diversity Pub Date : 2023-01-31 DOI: 10.38142/jebd.v1i1.36

Sanusi SANUSI, Padlah RIYADI

{"title":"The Effect of Clarity of Budget Targets and Reporting System on Performance Accountability with Internal Control as Intervening Variables in SKPD Kotabaru District Government","authors":"Sanusi SANUSI, Padlah RIYADI","doi":"10.38142/jebd.v1i1.36","DOIUrl":"https://doi.org/10.38142/jebd.v1i1.36","url":null,"abstract":"PurposeFinancial Reporting System, In the public sector, financial reports have an important role in generating accountability. The financial information contained in the financial statements becomes the basis for considering decisions. Financial information as a tool to carry out public accountability as effectively as possible, and is not included as the final goal of public sector accounting. MethodologyThis study aims to examine the clarity of budget targets and reporting systems that affect performance accountability. This study also examines whether the internal control system mediates the effect of the clarity of budget targets and the reporting system. This study is of the type of associative causality and is carried out through a survey method by distributing questionnaires to the compilers of the performance accountability report of government agencies in Kotabaru.FindingsThe population of this study was all SKPD in the Kotabaru Regency Government, totalling 30 SKPD consisting of 82 sample respondents. This study uses descriptive statistical analysis and partial least squares (SEM-PLS) analysis. Analysis powered by Smart-PLS 3.0.ImplicationThe results of this study show that the clarity of budget targets and internal controls affect the performance accountability of government agencies, while the reporting system does not affect performance accountability. Clarity of budget targets, and reporting systems affect internal control. Internal control as an intervening variable can affect the clarity of budget objectives and reporting systems on performance accountability.","PeriodicalId":202196,"journal":{"name":"Journal of Entrepreneurial and Business Diversity","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135395917","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}

引用次数: 0

A Low Financial Literacy On The Desire To Do Online Loans (Case Study Of Muhammadiyah Surabaya University Students) 金融知识水平低对网络贷款意愿的影响(以泗水穆罕默德大学学生为例)

Journal of Entrepreneurial and Business Diversity Pub Date : 2023-01-31 DOI: 10.38142/jebd.v1i1.45

Bagas Laksana Putra, Arfian Ambar Rifqi, Samdan AL-MASYHURI

{"title":"A Low Financial Literacy On The Desire To Do Online Loans (Case Study Of Muhammadiyah Surabaya University Students)","authors":"Bagas Laksana Putra, Arfian Ambar Rifqi, Samdan AL-MASYHURI","doi":"10.38142/jebd.v1i1.45","DOIUrl":"https://doi.org/10.38142/jebd.v1i1.45","url":null,"abstract":"Purpose:The purpose of this study is to find out the Low Financial Literacy Against the Desire to Make Online Loans (Case Study of University of Muhammadiyah Surabaya Students).Methodology:The type of research used in this study is a qualitative method. In this qualitative method, the researcher conducts research by considering the situation and condition of the respondents. The data collection method used is by conducting interviews and documentation. Interviews were conducted with 90 management students at the University of Muhammadiyah Surabaya. Meanwhile, the following data collection method is the method of documentation or collecting information in journals.Findings:The results of the study showed that there were still many students who had a lack of understanding. Then, many students do not understand the impact caused by the dissemination of personal information data. Then, many students have not been able to calculate the risk that will be obtained if the payment exceeds the maturity date or even the risk of spreading illegal data.Implication:This study underscores the importance of equipping students with the necessary skills to navigate financial decisions responsibly. It can include educating them about the implications of sharing personal information, understanding the risks associated with late payments, and recognizing the dangers of spreading illegal data.","PeriodicalId":202196,"journal":{"name":"Journal of Entrepreneurial and Business Diversity","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115157232","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}

引用次数: 2

The Effect of Debtor Character and Fiducian Guarantee from SME Entrepreneurs on Credit Approval 中小企业债务人特征与诚信担保对信贷审批的影响

Journal of Entrepreneurial and Business Diversity Pub Date : 2023-01-31 DOI: 10.38142/jebd.v1i1.74

Ida Ayu Putu Bintang, Ida Ayu Surasmi, Putu Gede Wisnu Permana Kawisana

{"title":"The Effect of Debtor Character and Fiducian Guarantee from SME Entrepreneurs on Credit Approval","authors":"Ida Ayu Putu Bintang, Ida Ayu Surasmi, Putu Gede Wisnu Permana Kawisana","doi":"10.38142/jebd.v1i1.74","DOIUrl":"https://doi.org/10.38142/jebd.v1i1.74","url":null,"abstract":"Purpose:This study aims to determine the effect of debtor character and fiduciary guarantees from SME entrepreneurs on credit approval during the coronavirus pandemic at Bank BPD Klungkung Regency. The location of this research is at the BPD Bank, Klungkung Regency.Methodology:The population used is the credit employees of Bank BPD Klungkung Branch, with 35 employees. The sample in this study used 35 respondents. The data collection technique used in this study was a questionnaire containing a Likert scale. The data analysis technique used is multiple linear regression analysis.Findings:The results of this study indicate that the debtor's character has a significant positive effect on credit approval during the coronavirus pandemic at Bank BPD Klungkung Regency. Fiduciary guarantees from SME entrepreneurs have no significant positive effect on credit approval during the coronavirus pandemic at Bank BPD Klungkung Regency.Implication:This indicates that banks prioritize easy credit for SME entrepreneurs rather than fiduciary guarantees in supporting credit relaxation policies during the Covid-19 pandemic.","PeriodicalId":202196,"journal":{"name":"Journal of Entrepreneurial and Business Diversity","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133238657","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}

引用次数: 0

The Educator Resource Management In Improving Teacher Professionalism In MTS Muqaddimatul Akhlak Silo Jember 教师资源管理在提高教师专业素养中的作用[j]

Journal of Entrepreneurial and Business Diversity Pub Date : 2023-01-31 DOI: 10.38142/jebd.v1i1.43

N. Hasanah, Sofyan Tsauri, Lailatul Usriyah

{"title":"The Educator Resource Management In Improving Teacher Professionalism In MTS Muqaddimatul Akhlak Silo Jember","authors":"N. Hasanah, Sofyan Tsauri, Lailatul Usriyah","doi":"10.38142/jebd.v1i1.43","DOIUrl":"https://doi.org/10.38142/jebd.v1i1.43","url":null,"abstract":"Purpose:Educator Resource Management is a process of using competent human resources through the process of recruitment, selection, placement, training, and development to achieve the goals of educational institutions and professional teachers. The purpose of this research is to find out how the process of recruitment and selection of teaching resources. 2) To determine the placement of educational resources d. 3) To find out the training and development of educator resources.Methodology:This study uses a qualitative approach to the type of research Field research. Sources of data using primary data sources and secondary data sources. Data collection techniques using non-participatory observation, interviews, and documentation. Data analysis used descriptive qualitative with Miles and Huberman's interactive model. Data validity uses source triangulation and data triangulation.Findings:The recruitment process applies the principles of professionalism and transparency. b) The MTS Muqaddimatul Akhlak Silo Jember selection included administration selection, interviews, and teaching practice. 2) Placement of educators decided by the Head of the Madrasah is carried out by determining the background of the diploma, prioritizing work experience and abilities (skills), and paying attention to the attitude and appearance of prospective educators who will apply. 3). Training and development at Mts Muqaddimatul Akhlak Silo Jember.Implication:To improve and develop the potential of these teachers, the school organizes Training and workshops held by other agencies with the hope that the potential and knowledge of teachers will increase and develop so that they positively affect school progress.","PeriodicalId":202196,"journal":{"name":"Journal of Entrepreneurial and Business Diversity","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123788579","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}

引用次数: 0