Saudi Journal of Business and Management Studies最新文献

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Gender Analysis of Individual Taxpayer Compliance: Impact of Tax Audit, Tax Amnesty, and E-Filling Implementation 个人纳税人合规性的性别分析:税务审计、税收特赦与电子报税实施的影响
Saudi Journal of Business and Management Studies Pub Date : 2023-08-26 DOI: 10.36348/sjbms.2023.v08i08.005
Muhammad Fadhilah, Deden Tarmidi
{"title":"Gender Analysis of Individual Taxpayer Compliance: Impact of Tax Audit, Tax Amnesty, and E-Filling Implementation","authors":"Muhammad Fadhilah, Deden Tarmidi","doi":"10.36348/sjbms.2023.v08i08.005","DOIUrl":"https://doi.org/10.36348/sjbms.2023.v08i08.005","url":null,"abstract":"This study examines and presents gender analysis model on the influence of tax audits, tax amnesty and e-filling implementation on individual taxpayer compliance (an empirical study on MSMEs DKI Jakarta). This study uses multiple linear regression analysis using a quantitative approach to the method of collecting data using primary data. Data collection was carried out by distributing questionnaires in online form via Google form to individual taxpayers of MSMEs in DKI Jakarta using the convenience sampling method, so the total data in this study were 400. The results of this study indicate Tax Audit, Tax Amnesty and Implementation of E-Filling have a significant positive effect on Taxpayer Compliance. Male respondents thought that tax audit and implementation of e-filling had more effect on their tax compliance than according to female respondents, while female respondents thought that tax amnesty had more effect on their tax compliance than according to male respondents.","PeriodicalId":277639,"journal":{"name":"Saudi Journal of Business and Management Studies","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128607961","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
Tourism as an Engine for Economic Diversification: An exploratory study of Saudi Arabia’s Tourism Strategy and Marketing Initiatives 旅游业作为经济多元化的引擎:沙特阿拉伯旅游战略和营销举措的探索性研究
Saudi Journal of Business and Management Studies Pub Date : 2023-08-17 DOI: 10.36348/sjbms.2023.v08i08.003
Rasiya Nazir Mir, Tghreed Ahmed Kulibi
{"title":"Tourism as an Engine for Economic Diversification: An exploratory study of Saudi Arabia’s Tourism Strategy and Marketing Initiatives","authors":"Rasiya Nazir Mir, Tghreed Ahmed Kulibi","doi":"10.36348/sjbms.2023.v08i08.003","DOIUrl":"https://doi.org/10.36348/sjbms.2023.v08i08.003","url":null,"abstract":"This paper discusses the importance of economic diversification for the Natural resource rich nations with a special focus on Saudi Arabia. The paper will concentrate on Saudi Arabia’s efforts to achieve diversification by investing in tourism industry. Natural resources are the real wealth of nations. The availability of resources can directly influence a country's ability to grow. But at the same time a nation's economy may suffer significant and unfavourable repercussions if it is overly reliant on one or two resources, this phenomenon is called as “resource curse”. Economic diversification must therefore be successfully implemented for an economy to enjoy long-term prosperity. Saudi Arabia has made notable efforts in diversifying its economy to reduce its reliance on oil and mitigate the resource curse. With tourism industry being one of the largest non-oil contributors and one of the biggest jobs creating sector, the Saudi Arabian government recognizes the importance and ability of the tourism industry and considers it as one of the prime drivers in efforts of diversifying the economy. The paper will analyse role of tourism marketing in establishing a growing and glowing tourism sector. Finally, we examine the Saudi Arabian government's tourism marketing initiatives and the results it yielded.","PeriodicalId":277639,"journal":{"name":"Saudi Journal of Business and Management Studies","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129465897","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
Influence of Service Quality, Price Perception and Quality of the Customer Experience Customer Loyalty with Customer Satisfaction as a Variable Intervening 服务质量、价格感知和顾客体验质量对顾客忠诚的影响,顾客满意作为变量介入
Saudi Journal of Business and Management Studies Pub Date : 2023-08-17 DOI: 10.36348/sjbms.2023.v08i08.004
Rosyidah Marwa, R. Astini
{"title":"Influence of Service Quality, Price Perception and Quality of the Customer Experience Customer Loyalty with Customer Satisfaction as a Variable Intervening","authors":"Rosyidah Marwa, R. Astini","doi":"10.36348/sjbms.2023.v08i08.004","DOIUrl":"https://doi.org/10.36348/sjbms.2023.v08i08.004","url":null,"abstract":"The impact Covid-19 epidemic made all operations have gone digital in response to the Next Normal. Increasing competition in the information and communication industry demonstrates the progress of digital transformation for the telecommunication requirements of not only individuals, but also businesses as the primary target market form of company. To maintain the longevity of the company's operation, steps must be taken to understand the demands of customer satisfaction. This study aims to analyze Service Quality, Price Perceptions and Customer Experience on Customer Loyalty of Telkom Indonesia's Enterprise Company with Consumer Satisfaction as an Intervening Variable. According to internal business data for 2022, the research population is 150 enterprise customers with SEM-PLS as analysis method. The results showed that service quality, price perception and customer experience had a significant positive effect on enterprise customer satisfaction and customer satisfaction had a significant positive effect on customer loyalty. Customer satisfaction has a significant positive effect on Service Quality and Price Perception on customer loyalty, while Customer Experience has an insignificant positive effect on customer loyalty.","PeriodicalId":277639,"journal":{"name":"Saudi Journal of Business and Management Studies","volume":"C-21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126781039","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
Risk Management Governance and Sustainable Financial Performance 风险管理、治理和可持续财务绩效
Saudi Journal of Business and Management Studies Pub Date : 2023-08-15 DOI: 10.36348/sjbms.2023.v08i08.002
Sulayyem Ahmed Rashed Sulayyem Alshehhi
{"title":"Risk Management Governance and Sustainable Financial Performance","authors":"Sulayyem Ahmed Rashed Sulayyem Alshehhi","doi":"10.36348/sjbms.2023.v08i08.002","DOIUrl":"https://doi.org/10.36348/sjbms.2023.v08i08.002","url":null,"abstract":"Purpose: The paper analyzes the efficacy of risk management governance, which takes the form of a dedicated risk governance committee and the executive board with the CRO. It illustrates which aspects of risk management and governance are crucial for the banks' financial performance. It also emphasizes financial sustainability through risk management and governance. Design/Methodology/Approach: A quantitative research approach is employed with secondary data from published and reliable sources. Regression analysis is employed for estimating the impact, and a t-test is performed for estimating the difference. Findings: It concludes that the financial performance measured using returns ratio significantly differs among the banks with the executive board having a CRO and the executive board having an absence of a CRO. The financial performance variable taken as a function of the bank's corporate governance variables assumes a positive and significant impact. It infers that risk governance can lead to sustainable financial performance. Research Limitations and Implications: This study contributes to the risk governance structure of banks. The future work should consider different samples and extended risk-based variables for more implications. Originality: The banks performance with a risk management approach in South Asian economies after the global crisis is a valuable addition to the corporate governance of banks in the studied countries. The comparative analysis of banks with and without the role of the CRO is a unique contribution in the provided setting.","PeriodicalId":277639,"journal":{"name":"Saudi Journal of Business and Management Studies","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127068796","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
Effect of OHS, Work Accidents, Work Culture and OHS Competence on OHS Performance in National Construction Companies 职业健康安全、工作事故、工作文化和职业健康安全能力对国有建筑公司职业健康安全绩效的影响
Saudi Journal of Business and Management Studies Pub Date : 2023-08-04 DOI: 10.36348/sjbms.2023.v08i08.001
Rosalendro Eddy Nugroho, A. Dp, M. J. Shofa
{"title":"Effect of OHS, Work Accidents, Work Culture and OHS Competence on OHS Performance in National Construction Companies","authors":"Rosalendro Eddy Nugroho, A. Dp, M. J. Shofa","doi":"10.36348/sjbms.2023.v08i08.001","DOIUrl":"https://doi.org/10.36348/sjbms.2023.v08i08.001","url":null,"abstract":"This study aims to determine the effect of OSH work programs, factors that cause work accidents and their learning, culture or work climate, and OSH competencies on safety performance. The populations of this study were employees of PT XYZ which is one of the state-owned construction companies in Indonesia, with a total sample of 110 respondents. The data collection method uses a survey method, with the research instrument being a questionnaire. The data analysis method uses the Structural Equation Model-Partial Least Square (SEM-PLS). The results of the study found that the OSH work program, factors causing work accidents and learning, culture or work climate, and OSH competencies have a positive and significant impact on safety performance. This can be concluded, the better the HSE work program, the factors that cause work accidents and their learning, the culture or work climate, and the HSE competencies implemented, the better the company's safety performance will be.","PeriodicalId":277639,"journal":{"name":"Saudi Journal of Business and Management Studies","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133980476","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
Evaluating the Effect of Oil Price Volatility on Capital Expenditure of Federal Government in Nigeria 评价油价波动对尼日利亚联邦政府资本支出的影响
Saudi Journal of Business and Management Studies Pub Date : 2023-07-26 DOI: 10.36348/sjbms.2023.v08i07.003
Oluwagbade Oluwagbade, I. Oluyinka, Efuntade Efuntade, A. Olusegun, O. Omotayo
{"title":"Evaluating the Effect of Oil Price Volatility on Capital Expenditure of Federal Government in Nigeria","authors":"Oluwagbade Oluwagbade, I. Oluyinka, Efuntade Efuntade, A. Olusegun, O. Omotayo","doi":"10.36348/sjbms.2023.v08i07.003","DOIUrl":"https://doi.org/10.36348/sjbms.2023.v08i07.003","url":null,"abstract":"This study examined the effect of oil price volatility on federal government capital expenditure in Nigeria for the period 1993 to 2022 using secondary data from relevant government agencies. The study specifically examine the impact of Brent UK crude oil price volatility, OPEC spot rate crude oil volatility and West Texas Intermediate crude oil price volatility controlling the disruptions of oil subsidy, corruption and inflation on capital expenditure. The research employed an ex-post facto research design to produce results via Bounds test and Autoregressive Distributed Lag regression test. The long run estimate of the model report that Brent UK crude oil price volatility, OPEC spot rate crude oil volatility and West Texas Intermediate crude oil price volatility failed to report significant effect on the federal government capital expenditure in Nigeria. This shows that the oil price volatility is a short run phenomenon, that will fade out in short period, hence the reason for the high speed of adjustment of the error correction term. There is need for federal government in Nigeria to continually monitor crude oil international price and negotiate with OPEC on production output and quota. There is also need to monitor federal government’s capital expenditure pattern and revenues in critical revenue generating agencies. Federal Government should remain committed to sustaining fiscal adjustments by creating fiscal space for capital and infrastructural development.","PeriodicalId":277639,"journal":{"name":"Saudi Journal of Business and Management Studies","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115438937","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
Analysis of Return on Assets based on Leverage and Efficiency at State-Owned Commercial Banks in Indonesia 基于杠杆和效率的印尼国有商业银行资产收益率分析
Saudi Journal of Business and Management Studies Pub Date : 2023-07-16 DOI: 10.36348/sjbms.2023.v08i07.002
Tedi Rustendi, Fransdito Ali Ilyas
{"title":"Analysis of Return on Assets based on Leverage and Efficiency at State-Owned Commercial Banks in Indonesia","authors":"Tedi Rustendi, Fransdito Ali Ilyas","doi":"10.36348/sjbms.2023.v08i07.002","DOIUrl":"https://doi.org/10.36348/sjbms.2023.v08i07.002","url":null,"abstract":"This study aims to analyze how return on assets can be influenced by the level of financial leverage and operating efficiency at state-owned commercial banks in Indonesia. Case studies were conducted on 4 (four) state-owned commercial banks in Indonesia based on data from 2011-2022 with a sample size of 48 observation data. Data is collected from the annual report of each state-owned commercial bank which is processed based on accounting metrics. Data analysis was carried out based on a quantitative descriptive approach using panel data regression. The results showed that return on assets is simultaneously influenced by financial leverage. Partially, any increase in return on assets can be explained by increased financial leverage which is managed effectively, and more efficient bank operations.","PeriodicalId":277639,"journal":{"name":"Saudi Journal of Business and Management Studies","volume":"191 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133247099","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
SWOT Analysis: Strategies to Accelerate Economic Growth of Provinces in Java Island SWOT分析:爪哇岛各省加快经济增长的策略
Saudi Journal of Business and Management Studies Pub Date : 2023-07-11 DOI: 10.36348/sjbms.2023.v08i07.001
Apip Supriadi, Gusti Tia Ardiani, Jumri Jumri, A. M.
{"title":"SWOT Analysis: Strategies to Accelerate Economic Growth of Provinces in Java Island","authors":"Apip Supriadi, Gusti Tia Ardiani, Jumri Jumri, A. M.","doi":"10.36348/sjbms.2023.v08i07.001","DOIUrl":"https://doi.org/10.36348/sjbms.2023.v08i07.001","url":null,"abstract":"The purpose of this research is to determine the internal and external factors that affect economic growth, then determine strategies to increase economic growth in 6 (six) provinces in Indonesia. The research method uses descriptive analysis with SWOT analysis tools. The results of the study are appropriate strategies to accelerate the economic growth of the Province in Java Island, including: improving infrastructure, developing special economic zones, promoting tourism and cultural heritage, encouraging innovation and technology, regional development planning and sustainable development practices.","PeriodicalId":277639,"journal":{"name":"Saudi Journal of Business and Management Studies","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131850138","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 Impact of Total Quality Management (TQM) Practices on Employee Satisfaction in the Saudi Health Sector 探索全面质量管理(TQM)实践对沙特卫生部门员工满意度的影响
Saudi Journal of Business and Management Studies Pub Date : 2023-06-19 DOI: 10.36348/sjbms.2023.v08i06.005
Naimah Alsalamah
{"title":"Exploring the Impact of Total Quality Management (TQM) Practices on Employee Satisfaction in the Saudi Health Sector","authors":"Naimah Alsalamah","doi":"10.36348/sjbms.2023.v08i06.005","DOIUrl":"https://doi.org/10.36348/sjbms.2023.v08i06.005","url":null,"abstract":"The purpose of the study was to evaluate the impact of Total Quality Management (TQM) practices on employees' satisfaction in the Saudi Arabian health sector. It aimed to contribute to economic development from a microeconomic perspective. The research used primary cross-sectional data from various companies in the Saudi health sector to address major research hypotheses. A semi-structured questionnaire was used to capture the information. A five-point Likert-type scale was used. Data analysis was done using SPSS version 21. Scale validity was determined, and the scale of reliability was estimated by the Cronbach alpha scale. Regression and correlation analysis were used. The findings showed customer focus, continuous improvement, process management, employee involvement, leadership, good vision, communication, and integrated systems are positively and significantly linked with employee satisfaction. In conclusion, the health sector in Saudi Arabia has a high level of various TQM practices, a high level of customer focus, a high level of continuous improvement, a high level of process management, a high level of employee involvement, leadership, a good vision, a high level of communication, and a high level of integrated systems. The study also concludes that the higher the level of TQM practices, the more the employees’ satisfaction level has increased by 0.204%, and the higher the level of customer focus, continuous improvement, process management, employee involvement, leadership with a good vision, communication, and integrated systems. It was recommended that leaders and managers in the health sector utilize more interactive technologies to promote improved employee engagement with the institutions.","PeriodicalId":277639,"journal":{"name":"Saudi Journal of Business and Management Studies","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134044945","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 Theoretical and Practical Framework for Evaluating Human Resources Effectiveness 人力资源有效性评价的理论与实践框架
Saudi Journal of Business and Management Studies Pub Date : 2023-06-14 DOI: 10.36348/sjbms.2023.v08i06.003
Md.Wazedul Haque, Md. Tuhin Akter, M. Hasan, Md. Alamgir Hossain, Md. Sazib Miah, Md. Anwarul Amin, A. Karmuzzaman, Mahmudur Rahman, Md. Towhidul Islam Talukder, Md. Kariul Islam
{"title":"A Theoretical and Practical Framework for Evaluating Human Resources Effectiveness","authors":"Md.Wazedul Haque, Md. Tuhin Akter, M. Hasan, Md. Alamgir Hossain, Md. Sazib Miah, Md. Anwarul Amin, A. Karmuzzaman, Mahmudur Rahman, Md. Towhidul Islam Talukder, Md. Kariul Islam","doi":"10.36348/sjbms.2023.v08i06.003","DOIUrl":"https://doi.org/10.36348/sjbms.2023.v08i06.003","url":null,"abstract":"When the HR job is considered in terms of its any constituents, it becomes noticeable that in every organization there are many different interacting groups that HR managers must gratify, or who have rights or a stake in what HR does. Furthermore, each comes with different and sometimes conflicting needs. It costs money and time. The most organizations try to economize with maximal effect. A way how to eliminate or reduce unnecessary expenses is making internal processes more efficient. The most expensive even the most productive factor is labor force. This paper deals with evaluating of human resource effectiveness like potential source of competitive advantage.","PeriodicalId":277639,"journal":{"name":"Saudi Journal of Business and Management Studies","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126216131","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
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