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International Research Journal of Business Studies最新文献

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Tax Planning Value Added Tax (Vat) and Article 4 (2) Tax on Income in Indonesia 税收规划增值税（Vat）和第4条第（2）款印度尼西亚所得税
International Research Journal of Business Studies Pub Date : 2022-06-24 DOI: 10.21632/irjbs.15.1.53-62
Ermida F. Sonbay, A. Djamhuri, Z. Baridwan
{"title":"Tax Planning Value Added Tax (Vat) and Article 4 (2) Tax on Income in Indonesia","authors":"Ermida F. Sonbay, A. Djamhuri, Z. Baridwan","doi":"10.21632/irjbs.15.1.53-62","DOIUrl":"https://doi.org/10.21632/irjbs.15.1.53-62","url":null,"abstract":"The government’s goal of increasing revenue through taxation is contrary to the company’s goal as a taxpayer: to reduce the tax burden and increase profits while still complying with government tax regulations. This study aims to determine how tax planning is used to reduce the cost of VAT and PPh Article 4(2) at PT. BAP 2013–2017 using a qualitative research case study approach. The results of the research show that the implementation of the tax planning of PPN and PPh article 4 (2) transfer of land and buildings, as well as land and buildings at PT. BAP is tax planning by avoiding tax violations, delaying input tax crediting, and tax planning through purchasing BKP with VAT. Still, the implementation of this tax planning has not been efficient due to a lack of knowledge and awareness of paying taxes, causing losses to PT. BAP of IDR 3,340,314,823.","PeriodicalId":31166,"journal":{"name":"International Research Journal of Business Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47552699","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
Did Demonetization Affect Indian Stock Market? 非货币化影响了印度股市吗？
International Research Journal of Business Studies Pub Date : 2022-06-24 DOI: 10.21632/irjbs.15.1.1-15
S. Raza, S. Munir
{"title":"Did Demonetization Affect Indian Stock Market?","authors":"S. Raza, S. Munir","doi":"10.21632/irjbs.15.1.1-15","DOIUrl":"https://doi.org/10.21632/irjbs.15.1.1-15","url":null,"abstract":"This study explores the impact of ”2016 demonetization” on the stock market in India. The policy declared 86% of cash in circulation in the form of Indian rupees (INR) 500 & 1000 notes as an illegal tender effective from midnight of November 8, 2016. However, India’s government progressively released new 500 and 2000 INR notes over the next few months. Following the demonetization announcement, stock prices of cash-sensitive industries like consumer goods and financial services dropped rapidly, reflecting a significant reduction in demand. This study focuses on the short-term effects of demonetization on the stock prices of 100 publicly listed firms using their daily stock data. We use estimating windows within 60 days of the announcement and then capture the short-term effects of demonetization by employing the Ordinary Least Square (OLS), the Fixed Effect (FE), and the Random Effect (RE) methods. Estimation results demonstrate that demonetization effectively decreases stock prices.","PeriodicalId":31166,"journal":{"name":"International Research Journal of Business Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48897357","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
How Halal Labelled Products Influence on Repurchase Intention 清真标识产品对再购买意愿的影响
International Research Journal of Business Studies Pub Date : 2022-06-24 DOI: 10.21632/irjbs.15.1.17-25
Kevin Aushaf Quds, R. Kusumastuti
{"title":"How Halal Labelled Products Influence on Repurchase Intention","authors":"Kevin Aushaf Quds, R. Kusumastuti","doi":"10.21632/irjbs.15.1.17-25","DOIUrl":"https://doi.org/10.21632/irjbs.15.1.17-25","url":null,"abstract":"Innovation is a source of competitive advantage. Halal labeled as an output of innovation is still very rare in research and publication. This study examines the influence of innovation attributes on repurchase intention of halal-labelled products of PT Indofood Sukses Makmur Tbk. The respondents are people who have purchased Indofood products and live in Jabodetabek area, amounting to 188 respondents. Data analysis applied simple linear regression test using SPSS software. Quantitative method conducted in this research and data collected through digital form questionnaire derived from each variable. The research results indicated that four dimensions of innovation attributes, namely relative advantage, trialability, observability, and compatibility, have a positive effect on repurchase intention, while one dimension, namely complexity, has a negative effect. It indicates that innovation attributes will be able to increase repurchase intention.","PeriodicalId":31166,"journal":{"name":"International Research Journal of Business Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43896210","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
Open Innovation Strategy in Indonesia ICT Industries 印尼ICT产业的开放式创新战略
International Research Journal of Business Studies Pub Date : 2022-06-24 DOI: 10.21632/irjbs.15.1.79-96
Rivira Yuana, Eko Agus Prasetio, R. Syarief, Y. Arkeman, Arif Imam Suroso
{"title":"Open Innovation Strategy in Indonesia ICT Industries","authors":"Rivira Yuana, Eko Agus Prasetio, R. Syarief, Y. Arkeman, Arif Imam Suroso","doi":"10.21632/irjbs.15.1.79-96","DOIUrl":"https://doi.org/10.21632/irjbs.15.1.79-96","url":null,"abstract":"The research objective is establishing the relationship between business model, open innovation, and a firm’s performance in a context-based corporate accelerator program held by Indonesia ICT industries. The crucial relationships between startup and industry collaboration that were identified in the literature study are: (1) co-creation; (2) the need for IP-sharing; (3) reducing R&D costs; (4) the need for risk sharing; and (5) the primary driver of companies’ sustainability growth. The result shows that “co-creation” represented by business models becomes the most reliable driver in the issue of the importance of collaboration, and it leads to an independent factor that should be firstly developed and continuously improved. The IP-sharing and risk-sharing factors are both reliable drivers but medium dependent; thus, the relation is in a linkage zone, which means that these two factors are unstable or sensitive for both sides. The startups and industries must have a proper contractual agreement once they decide to share the IP and risk. The integrity factor will be necessary for mutual benefit. Reducing R&D costs and the main driver of the company’s sustainability growth are the dependent variables. or outcomes of the collaboration between startups and leading industries.","PeriodicalId":31166,"journal":{"name":"International Research Journal of Business Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47382238","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: 1
Analysing K-Beauty Brands from the Consumer–Brand Relationship Perspective 从消费者-品牌关系角度分析K-Beauty品牌
International Research Journal of Business Studies Pub Date : 2022-06-24 DOI: 10.21632/irjbs.15.1.39-52
S. Sulhaini, Rusdan Rusdan, Sulaimiah Sulaimiah, Rahman Dayani
{"title":"Analysing K-Beauty Brands from the Consumer–Brand Relationship Perspective","authors":"S. Sulhaini, Rusdan Rusdan, Sulaimiah Sulaimiah, Rahman Dayani","doi":"10.21632/irjbs.15.1.39-52","DOIUrl":"https://doi.org/10.21632/irjbs.15.1.39-52","url":null,"abstract":"This study examines relationships between foreign brand halo effect and beauty consciousness on self-brand connection in beauty consumption. It also investigates the moderating role of age on these relationships. Data is gathered through an online survey focusing on two South Korean beauty (K-beauty) brands. The results contribute to consumer–brand relationships and international marketing literatures. There is no difference between young adult female and mature adult female consumers in the influence of beauty consciousness on self-brand connection. However, there are substantial differences between the two groups of consumers in the influence of the foreign brand halo effect on self-brand connection. Also, the halo effect exhibits the greatest influence on willingness to pay more. Consumers are also willing to pay more for brands from countries that have a positive image.","PeriodicalId":31166,"journal":{"name":"International Research Journal of Business Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47926696","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 Impact of Country of Origin, Image, and Consumer Ethnocentrism Toward Purchase Decision of Casual Apparel in Young Adult 原产国、形象和消费者民族中心主义对青少年休闲服装购买决策的影响
International Research Journal of Business Studies Pub Date : 2022-04-04 DOI: 10.32924/ijbs.v6i1.200
Alyssa Chairiena, Leonnard Ong, L. Nelloh
{"title":"The Impact of Country of Origin, Image, and Consumer Ethnocentrism Toward Purchase Decision of Casual Apparel in Young Adult","authors":"Alyssa Chairiena, Leonnard Ong, L. Nelloh","doi":"10.32924/ijbs.v6i1.200","DOIUrl":"https://doi.org/10.32924/ijbs.v6i1.200","url":null,"abstract":"Indonesia is among the top 10 textile and apparel producer in the world the industry has become more competitive in both domestic and international markets. Indonesian Government has also been making tremendous effort in boosting local product purchases with the aim of making domestic consumption as the main pillar of Indonesian economy. However, data and statistic still shown the lack of appreciation from Indonesian consumers toward its apparel industry. The purpose of this study is to examine the impact of Country of Origin Image and Consumer Ethnocentrism toward Purchase Decision of casual apparel in young adult. The data used was primary data which was obtained through self- administered questionnaire and processed quantitatively using multiple regression in SPSS to test the hypotheses exploring the impact Country of Origin Image and Consumer Ethnocentrism toward Purchase Intention. A total sample of 100 respondents were collected. The result showed that Country of Origin Image does not have significant impact toward Purchase Decision. In contrast, Consumer Ethnocentrism does have significant impact toward Purchase Decision. The result of this study further supports and add to previous research of Country of Origin Image and Consumer Ethnocentrism concepts together. Moreover, the result of this study can benefit Indonesian casual apparel companies in providing additional insights which can further support and add to their existing sales and marketing strategies to maximize their competitive force in local market.","PeriodicalId":31166,"journal":{"name":"International Research Journal of Business Studies","volume":"52 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78201024","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: 1
The Effect of Mandatory Disclosure on Shareholder Wealth: Evidence from FASB Statement No. 14 and ASC 280 Financial disclosures 强制性披露对股东财富的影响:来自FASB第14号声明和ASC 280财务披露的证据
International Research Journal of Business Studies Pub Date : 2022-04-04 DOI: 10.32924/ijbs.v6i1.209
Z. Rezaee, K. O. Olibe
{"title":"The Effect of Mandatory Disclosure on Shareholder Wealth: Evidence from FASB Statement No. 14 and ASC 280 Financial disclosures","authors":"Z. Rezaee, K. O. Olibe","doi":"10.32924/ijbs.v6i1.209","DOIUrl":"https://doi.org/10.32924/ijbs.v6i1.209","url":null,"abstract":"Financial disclosures either mandatory or voluntary are essential in reducing information asymmetry between management and users of financial reports of corporations. We investigate the market’s assessment of the economic effect of geographic segment data reported under ASC 280.  Specifically, this paper examines the market valuation of reported foreign assets and sales prior to and post the issuance of ASC 280. In comparing the pricing of foreign assets and foreign sales, we find that both are priced with foreign sales having greater capitalization. These results persist after controlling for other determinants and factors affecting firm value. The findings suggest that the disclosure mandated by ASC 280 enhances overall disclosure related to foreign operations and as a result makes it easier for investors to assess the value of foreign operations. These findings are consistent with management’s disclosure of improved segment information under ASC 280 and provide policy, practice, and research implications for segment reporting as well as other mandatory disclosures.  ","PeriodicalId":31166,"journal":{"name":"International Research Journal of Business Studies","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85233346","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
Antecedents of Consumer Preferences for Online Shopping in Jakarta 雅加达消费者网上购物偏好的前因
International Research Journal of Business Studies Pub Date : 2022-04-04 DOI: 10.32924/ijbs.v6i1.221
Rudy Santosa Sudirga
{"title":"Antecedents of Consumer Preferences for Online Shopping in Jakarta","authors":"Rudy Santosa Sudirga","doi":"10.32924/ijbs.v6i1.221","DOIUrl":"https://doi.org/10.32924/ijbs.v6i1.221","url":null,"abstract":"Research on the antecedents and preferences of consumers shopping online in Jakarta based on the background of the increasing growth of online business in Jakarta. The growth of this online business will have a good impact on improving the economy and also increasing the workforce in Indonesia. \u0000This study aims to determine what are the most dominant variables that greatly influence consumer preferences for the success of online businesses in Jakarta. In the long term, it is very useful to know whether these variables can be applied to the success of online businesses in Indonesia. \u0000In collecting the necessary research data, the authors took 200 samples of online business buyers in Jakarta as research data. \u0000The research data analysis technique is multiple regression analysis. For this causal research, the author will process research data with Structural Equation Modeling. \u0000 ","PeriodicalId":31166,"journal":{"name":"International Research Journal of Business Studies","volume":"60 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89358451","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
Entrepreneurial Orientation in Small Business Enterprises: Conceptualizations, Instrumentation and Research Guide 小企业的创业导向:概念、工具和研究指南
International Research Journal of Business Studies Pub Date : 2022-04-04 DOI: 10.32924/ijbs.v6i1.217
L. Osuagwu
{"title":"Entrepreneurial Orientation in Small Business Enterprises: Conceptualizations, Instrumentation and Research Guide","authors":"L. Osuagwu","doi":"10.32924/ijbs.v6i1.217","DOIUrl":"https://doi.org/10.32924/ijbs.v6i1.217","url":null,"abstract":"The paper presents some conceptualizations of the entrepreneurial orientation construct, and presents a research instrument that may guide future research efforts in small business enterprises (SBEs). Materials in relevant extant literature and cognate experience were used to conceptualize entrepreneurial orientation and its various dimensions, in addition to a research instrument that may guide cognate future research of the entrepreneurial orientation construct in small business enterprises. The paper reports that there is equivocation in relevant extant literature regarding the entrepreneurial orientation construct with respect to its conceptualizations and dimensions in different business types and contextual settings. In addition, the paper proposes a research agenda for investigation of the entrepreneurial orientation construct in small business enterprises, especially in emerging economies in sub-Saharan Africa, Asia Pacific, South America, Middle East, and South East Asia, among others, with relatively underrepresented relevant research streams of the construct. The paper has theoretical and practical forms of values with regard to the entrepreneurial orientation construct in the domain of small business enterprises, especially when situated along other cognate management and entrepreneurship orientation constructs in different cultural and business contexts.","PeriodicalId":31166,"journal":{"name":"International Research Journal of Business Studies","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87071034","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
Employee Performance Affects the Compensation Provided by the Company 员工绩效影响公司提供的薪酬
International Research Journal of Business Studies Pub Date : 2022-04-04 DOI: 10.32924/ijbs.v6i1.191
Calvin Adam Koljaan, Dedi Rianto Rahadi
{"title":"Employee Performance Affects the Compensation Provided by the Company","authors":"Calvin Adam Koljaan, Dedi Rianto Rahadi","doi":"10.32924/ijbs.v6i1.191","DOIUrl":"https://doi.org/10.32924/ijbs.v6i1.191","url":null,"abstract":"This research aims to understand the effect of compensation given by the company to employees for work motivation. motivation on employee performance and to determine the effect of job satisfaction on employee performance at PT Takagi Sari Multi. This research uses online questions to employees of  PT. takagi sari multi. The research method used is quantitative and qualitative research methods. According to the research results, it is found that compensation has a very positive effect on employee job satisfaction, motivation has a positive and significant effect on job satisfaction, which is one of the compensation factors in the company. Based on the research results, the company PT. It is recommended that Takagi Sari Multi Utama balance fairly with their respective performance, all research subjects who are the results of qualitative and quantitative measurements or calculations regarding certain characteristics of all complete and clear group members whose benefits will be studied.","PeriodicalId":31166,"journal":{"name":"International Research Journal of Business Studies","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89276678","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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