{"title":"Research on financial autonomy and financial management in public higher education","authors":"L. Hong","doi":"10.21744/ijbem.v6n2.2126","DOIUrl":"https://doi.org/10.21744/ijbem.v6n2.2126","url":null,"abstract":"This article examines financial autonomy and management in public higher education, focusing on its definition, significance, key factors, benefits, and challenges. It emphasizes the importance of institutions' control over their financial resources, with factors such as revenue diversification, efficient resource allocation, strategic partnerships, and performance-based funding contributing to financial autonomy. The article discusses the benefits of financial autonomy, including increased flexibility, entrepreneurial culture, and financial sustainability, while also addressing challenges like tuition affordability, marketization concerns, and accountability issues. It explores financial resource management through budgeting, resource allocation, cost control, transparency, and revenue generation. The methods and tools for financial management encompass financial planning, performance metrics, cost analysis, risk management, and technology utilization. The article concludes by offering recommendations for Vietnam, such as strengthening financial planning, diversifying revenue sources, enhancing accountability and transparency, adopting technology, and promoting collaboration. Overall, it provides valuable insights for policymakers and institutions to effectively manage financial resources and ensure the sustainability and quality of public higher education.","PeriodicalId":359464,"journal":{"name":"International journal of business, economics & management","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126322390","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}
S. Sabirin, Benius Benius, S. Neneng, Solikah Nurwati, Sri Lestari Hendrayati
{"title":"importance of early financial literacy management skills","authors":"S. Sabirin, Benius Benius, S. Neneng, Solikah Nurwati, Sri Lestari Hendrayati","doi":"10.21744/ijbem.v6n2.2120","DOIUrl":"https://doi.org/10.21744/ijbem.v6n2.2120","url":null,"abstract":"The significance of early financial literacy and management abilities for economic development is the subject of this research paper. The study identifies the challenges and opportunities of promoting financial literacy at a young age and the advantages of financial literacy education for individuals and society. According to the findings, financial education for children and adolescents can boost economic growth and stability and enhance financial outcomes like increased wealth and financial security. However, providing financial education faces difficulties, including the requirement of additional resources and specialized teachers. According to the study, financial literacy can be promoted in several ways, including incorporating financial education into the school curriculum, offering parents financial education programs, and creating incentives for financial institutions to provide education.","PeriodicalId":359464,"journal":{"name":"International journal of business, economics & management","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123050835","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}
Nila Pratiwi, I. M. Bagiada, I. O. Sudiadnyani, I. M. A. Putrayasa, I. G. A. A. Pramitari
{"title":"Does time budget pressure effect quality audit?","authors":"Nila Pratiwi, I. M. Bagiada, I. O. Sudiadnyani, I. M. A. Putrayasa, I. G. A. A. Pramitari","doi":"10.21744/ijbem.v6n2.2110","DOIUrl":"https://doi.org/10.21744/ijbem.v6n2.2110","url":null,"abstract":"Financial statements need to be audited by a public accountant as an independent third party outside the company to avoid mistakes that occur. Audited financial reports are more reliable. This study aims to find out and provide empirical evidence of the effect of time budget pressure on audit quality. This study took samples based on the non-probability sampling method with saturated sample techniques so that all auditors in the Public Accounting Firm Bali Province registered at IAPI became the sample. The regression analysis technique in this study is using a simple regression analysis technique. The results of the study show that time budget pressure has a negative and significant effect on audit quality.","PeriodicalId":359464,"journal":{"name":"International journal of business, economics & management","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134296111","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}
I. Santra, I. W. Wirga, I. B. Sanjaya, I. K. Yasa, Waelan Waelan
{"title":"How the information asymmetry determine firm value?","authors":"I. Santra, I. W. Wirga, I. B. Sanjaya, I. K. Yasa, Waelan Waelan","doi":"10.21744/ijbem.v6n2.2109","DOIUrl":"https://doi.org/10.21744/ijbem.v6n2.2109","url":null,"abstract":"Firm value is the price that prospective buyers are willing to pay if the company is sold. The purpose of this study is to determine the effect of information asymmetry on firm value. The population of this study are all Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange for the 2020-2022 period, namely 40 companies. The samples used were 120 samples. The sampling technique used purposive sampling technique. The data used is secondary data, namely the company's financial statements. Data analysis in this study is multiple regression analysis. The results of the study show that information asymmetry has no effect on firm value.","PeriodicalId":359464,"journal":{"name":"International journal of business, economics & management","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116891855","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":"How the American dollar exchange effect on foreign direct investment and trade balance?","authors":"I. G. Santanu, Kadek Dian Jati Wardani","doi":"10.21744/ijbem.v6n1.2129","DOIUrl":"https://doi.org/10.21744/ijbem.v6n1.2129","url":null,"abstract":"This study aims to determine the direct and indirect effects between the variables that are the object of research, namely the US Dollar exchange rate, foreign direct investment, and the trade balance in Indonesia. The data used is secondary data for the period 2000-2019. The data analysis technique used is path analysis with the help of the SPSS 27.00 program. Based on the results of the analysis of the variable US dollar exchange rate which has a negative effect on foreign direct investment, the US dollar exchange rate has a positive effect on the trade balance and foreign direct investment does not affect the trade balance. The US Dollar exchange rate has no indirect effect on the trade balance through foreign direct investment in Indonesia from 2000-2019.","PeriodicalId":359464,"journal":{"name":"International journal of business, economics & management","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130288310","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":"Identification of HR management training approaches on sustainable public service administration skills in Indonesia","authors":"Urai Muhani","doi":"10.21744/ijbem.v6n1.2094","DOIUrl":"https://doi.org/10.21744/ijbem.v6n1.2094","url":null,"abstract":"This research article aimed to identify HR management training approaches that can enhance sustainable public service administration skills in Indonesia. The study reviewed the literature on HR management training approaches, including e-learning, job rotation, cross-functional teams, and performance management. The researcher may conduct a literature review focusing on the study's objectives, such as locating HR management training methods that improve Indonesia's sustainable public service administration skills. The literature review should be comprehensive, including current and pertinent publications. The research also explored the potential barriers to practical HR management training in Indonesia and the role of technology in HR management training. The findings of this study suggest that e-learning can provide cost-effective training opportunities, job rotation can enhance employees' skills and knowledge, cross-functional teams can facilitate knowledge sharing and collaboration, and performance management can set clear performance expectations and provide regular feedback and coaching. The study also highlights the need for further research to evaluate the effectiveness of different HR management training approaches, identify barriers to practical training, and explore the role of technology in HR management training. ","PeriodicalId":359464,"journal":{"name":"International journal of business, economics & management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131771105","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}
Lelo Sintani, R. Ridwan, Kadeni Kadeni, Savitri Savitri, Muhamad Ahsan
{"title":"Understanding marketing strategy and value creation in the era of business competition","authors":"Lelo Sintani, R. Ridwan, Kadeni Kadeni, Savitri Savitri, Muhamad Ahsan","doi":"10.21744/ijbem.v6n1.2087","DOIUrl":"https://doi.org/10.21744/ijbem.v6n1.2087","url":null,"abstract":"This study discusses marketing understanding and strategy as well as value creation in business in an era full of competition. To discuss this study, we get support from various publications about marketing and new strategies and products so that a company can compete and make it one of the companies that can survive in an era where competition is—obtaining data through a google school search on literature which is scientific evidence of how business marketing currently has a strategy and creates new value for businesses to compete. After the data is collected, we analyze it under a phenomenological approach, an attempt to get data evidence to answer phenomenal problems on the validity and reliability of findings. Where the business is very competitive, of course, the strategy has one concept and can create value in marketing by following various trends that will occur in the following year; likewise, the marketing strategy has components and planning that follow the characteristics of the business being carried out with of course having a budget that sufficient so that the business can compete as expected. ","PeriodicalId":359464,"journal":{"name":"International journal of business, economics & management","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130387657","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":"relevance of the competence of state officials to the effectiveness of accounting in local government financial reports","authors":"Thorman Lumbanraja, Yovita Vivianty Indridewi Atmadjaja, Yayuk Suprihartini, Taryana Taryana, Nana Suryapermana","doi":"10.21744/ijbem.v6n1.2075","DOIUrl":"https://doi.org/10.21744/ijbem.v6n1.2075","url":null,"abstract":"This study examines the literature to prove the relevance of the Competence of state apparatus to the effectiveness of government financial reporting accounting activities in the regions. Many findings have been reported on the importance of local regulatory Competence in government financial projects. However, only some have examined the relevance of apparatus competence to local government financial reporting activities. Carefully studied under a phenomenological approach involving data coding, ordering evaluation, data interpretation, and conclusion, the point of which is to answer the problem validly and reliably in the effectiveness of accounting activities in local government financial reporting. In other words, when state officials have high Competence, it will be easier to report regional government finances. This friend will provide a new vehicle and enlightenment to support similar studies in an academic context and industrial practice.","PeriodicalId":359464,"journal":{"name":"International journal of business, economics & management","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114633355","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":"Firm characteristic determinants of Vietnamese textile and garment enterprise participation in production networks","authors":"T. Trang","doi":"10.21744/ijbem.v6n1.2074","DOIUrl":"https://doi.org/10.21744/ijbem.v6n1.2074","url":null,"abstract":"This paper provides an empirical analysis of Vietnamese textile and garment enterprise participation in global production networks. Based on the overview of Vietnamese textile and garment industry and general information of Vietnamese textile and garment enterprises, it proposed a model and implemented an empirical investigation to identify firm characteristic determinants of Vietnamese textile and garment enterprise participation in production networks. It is the results of combination between some firm characteristic determinants of previous studies and specific features of Vietnamese textile and garment firms. The results suggest that firm size, productivity, foreign ownership, and human capital are the important firm characteristics that determine Vietnamese textile and garment enterprise participation in production networks.","PeriodicalId":359464,"journal":{"name":"International journal of business, economics & management","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124593165","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":"Analysis of anomaly turn of the month effect on stock return in the Indonesian capital market before and during the COVID-19 pandemic","authors":"I. P. A. Argantha, H. Rahyuda","doi":"10.21744/ijbem.v6n1.2072","DOIUrl":"https://doi.org/10.21744/ijbem.v6n1.2072","url":null,"abstract":"This study aims to examine the presence of an anomaly in the turn-of-the-month effect in Indonesia before and during the COVID-19 pandemic. The population of this study are companies listed on the LQ45 index for the 2019-2021 period. Using the purposive sampling technique and obtained 36 samples of companies. This study will compare the average return and average abnormal return of each sample which has been grouped based on the turn of the month and the rest of the month both before and during COVID-19. This study used a different test, namely the paired sample t-test which was tested using the SPSS application. The analysis result provides evidence that there was an anomaly in the turn-of-the-month effect before COVID-19 and the effect disappeared when Indonesia experienced the COVID-19 pandemic. This study also found a difference in abnormal returns in the turn of the month before and during COVID-19 where the abnormal return value was higher during the COVID-19 pandemic.","PeriodicalId":359464,"journal":{"name":"International journal of business, economics & management","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124604128","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}