International Journal of Economics, Business and Management Research最新文献

{"title":"Corporate Social Responsibility, Banking Financial Performance and Financial Distress during the Covid-19 Pandemic","authors":"Ucik Refani Kurnia Sari, Djuminah","doi":"10.51505/ijebmr.2022.6910","DOIUrl":"https://doi.org/10.51505/ijebmr.2022.6910","url":null,"abstract":"The purpose of this study was to obtain empirical evidence of the influence of Corporate Social Responsibility (CSR) on financial performance of banking companies during the Covid-19 pandemic and the role of financial distress as a moderating variable in this relationship is also examined. In this study, financial performance is measured using Return on Assets (ROA). The sample used in this study are banking companies listed on the Indonesia Stock Exchange (IDX) in 2020 and 2021. The sample selection method used is purposive sampling. The analysis technique used is Moderated Regression Analysis (MRA) using SPSS version 25 software. This research showed that CSR has no significant effect on banking financial performance during the Covid-19 pandemic. Financial distress which is used as moderating variable has no significant effect on the relationship between CSR and finacial performance during the Covid-19 pandemic. This study extends the previous literature by discovering the true nature of CSR as an investment in the future.","PeriodicalId":363851,"journal":{"name":"International Journal of Economics, Business and Management Research","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121657776","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":"Challenges and Obstacles of International Certification for Seafood Exporters in Indonesia","authors":"Kuncoro Catur Nugroho, Mahjudin, Eva Desembrianita, Fitriyani Dewi Maulydya","doi":"10.51505/ijebmr.2022.6812","DOIUrl":"https://doi.org/10.51505/ijebmr.2022.6812","url":null,"abstract":"Certification is a mandatory requirement for seafood product exporters in Indonesia, so that the products sold can be accepted by consumers in their country, but exporting companies face problems if there is a quality rejection when food safety regulations are applied by the importing country. The certification, which was initially voluntary in nature, eventually becomes an export obligation and condition when the buyer from the importing country requests it. Problems arise when the buyer does not continue the request because the company in the exporting country does not have the required certification. Significant certification fees (including audit fees and other costs to meet the requirements requested by the certifier), become one of several certification obstacles for seafood product exporter companies in Indonesia. The research was conducted using a survey method and Forum Group Discussion (FGD) to 58 experienced respondents in the field of implementing Food Safety Management Systems who work in 8 exporting companies of seafood products certified by the British Retail Consortium (BRC) Global Food Standard version 8 in Indonesia. Each company is represented by a minimum of 2 people and a maximum of 7 respondents who serve as supervisors, managers, to company directors. The total number of respondents is limited, but the quality of opinions that are very specific, focused, and broad understanding as business actors make the results can be used as a reference. The development of certification goes hand in hand with demand, consumer expectations and the complexity of the company's internal and external aspects, one of which refers to the supply chain management process (Supply Chain Management). Physical suitability, quality, food safety, and the purchase price of fish raw materials are indicated as internal aspects that support business continuity in the fishery business. Meanwhile, government support is indicated as an external aspect. This research is aimed specifically at fisheries and marine business actors in Indonesia who want to expand their market to the world market. Company management commitment is required in the implementation of Food Safety & Quality Management Systems in various aspects of the company on an ongoing basis (Continuous Improvement). According to the author's knowledge.","PeriodicalId":363851,"journal":{"name":"International Journal of Economics, Business and Management Research","volume":"60 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113977210","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":"An Analysis of Pentagon Fraud Theory to Detect Fraudulent Financial Reporting (a Case Study at Sub Sector Transportation That Listed in Indonesian Stock Exchange 2014-2018)","authors":"Herlina Ika Yunita, R. Wilopo, Dian Oktarina","doi":"10.51505/ijebmr.2023.7205","DOIUrl":"https://doi.org/10.51505/ijebmr.2023.7205","url":null,"abstract":"The aim of this study is to examine the element of fraud in fraud pentagon theory against indications of fraudulent financial reporting. The Fraud pentagon model is a further development of classical fraud triangle theory and fraud diamond theory. It includes pressure on financial targets, financial stability, external pressure, institutional ownership, nature of industry, ineffective monitoring, quality of external auditor, change in auditor, change of directors, and duality CEO. The indication of fraudulent financial reporting as dependent variable. Samples were selected using a purposive sampling method from 175 mining companies listed on Indonesia Stock Exchange during the year period 2014 – 2018, resulting in 70 firm-observations. Data analysis was conducted using the logistic regression method. The results of this study show that the change of directors is significant in detecting the occurrence of fraudulent financial reporting.","PeriodicalId":363851,"journal":{"name":"International Journal of Economics, Business and Management Research","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114855261","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":"The Effect of Techno-stressor and Psychological Capital on Task Performance with Burnout as a Mediation","authors":"Nita Aprilia, A. Riani","doi":"10.51505/ijebmr.2023.7608","DOIUrl":"https://doi.org/10.51505/ijebmr.2023.7608","url":null,"abstract":"This study examines the effect of techno-stressor and psychological capital on task performance through burnout mediation. Data collection used an online survey using a self-enumeration previous research questionnaire. The research sample is 181 employees in the public sector. Data analysis was performed using the Partial Least Square Structural Equation Model (PLS-SEM) with the SmartPLS 3.0 statistical program. The results showed that the techno-stressor had a significant positive effect on burnout and a negative effect on task performance but not significant. Psychological capital has a significant negative effect on burnout and a significant positive effect on task performance. In addition, burnout has a significant negative effect on task performance. From the role of mediating burnout between techno-stressor and psychological capital on task performance, the direction of the relationship supports previous research, but it is not significant. This study concludes that organizational management needs to pay attention to techno-stressor factors and psychological capital in managing employee task performance. Efforts to reduce technostress and increase employee psychological capital can help improve task performance and reduce the risk of burnout. The implications of this research can be used as a basis for developing better human resource management strategies in overcoming technostress and increasing employee psychological capital to improve task performance and productivity in the workplace","PeriodicalId":363851,"journal":{"name":"International Journal of Economics, Business and Management Research","volume":"497 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127740970","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":"Assessing the Capacity and Financial Status of Microfinance Institutions in the Province of Nueva Ecija: Interposing the Role of Service Satisfaction","authors":"Hazel Mae Gan Vicencio, Aileen A. Villanueva","doi":"10.51505/ijebmr.2022.6604","DOIUrl":"https://doi.org/10.51505/ijebmr.2022.6604","url":null,"abstract":"This study assesses the capacity and financial status of microfinance institutions (MFIs) operating in the province of Nueva Ecija, Philippines. The Philippines is one of exiguous countries with a national microfinance policy. The Microfinance NGOs Act, also known as Republic Act No. 10693, defines microfinance as the feasible and sustainable provision of a wide variety of financial services to poor and low-income persons engaged in livelihood and microenterprise activities. This study argued that to continue providing satisfactory service to the poor, MFIs must be viable and sustainable. The objective of this study is to examine the borrowers’ degree of service satisfaction to microfinance institution including their business and financial status. The descriptive correlational research technique was utilized to acquire the essential data for the study. Survey questionnaire and un-restructured interview was also employed to collect and triangulate data. According to the findings of the study, microfinance institutions operating in the province of Nueva Eija provided an excellent service to their borrowers, as demonstrated by a very satisfied rating of its clients for loan application processing and loan basic component of services and borrowers perceived that Microfinance Institutions (MFIs) played an important role in fostering financial inclusion in local communities, particularly among low-income households as evidenced by very high and high business and financial status.","PeriodicalId":363851,"journal":{"name":"International Journal of Economics, Business and Management Research","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128043190","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":"The Impact of Capital Structure on Firm Performance: Case of Listed Firms in Processing and Manufacturing Industry in Vietnam","authors":"Linh. H. Do, Khai. T. Luong, Anh. N. H. Mai, Linh. A. Dam, Ha Pham, N. T. T Nguyen","doi":"10.51505/ijebmr.2022.6307","DOIUrl":"https://doi.org/10.51505/ijebmr.2022.6307","url":null,"abstract":"The authors aim to examine the impact of capital structure on the performance of manufacturing and processing companies listed on the stock exchange in Vietnam during the period of 2015 - 2020. Through the FGLS model, the study found that the ratio of short-term debt to total assets (STDA) and the ratio of long-term debt to total assets (LTDA) have a negative impact on the performance expressed through ROA. In contrast, in terms of Tobin's Q, STDA has no significant relationship with firm performance but it is negatively impacted by LTDA. The two control variables GROWTH and SIZE both have a positive impact on ROA and Tobin's Q. Based on findings, some recommendations for manufacturing and processing companies to enhance their profitability in the future.","PeriodicalId":363851,"journal":{"name":"International Journal of Economics, Business and Management Research","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121688121","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":"The Management of Corporate Risk Factors: The Business Risk-management and L’enterprise-wide Risk Management","authors":"Boniello Carmine","doi":"10.51505/ijebmr.2022.6821","DOIUrl":"https://doi.org/10.51505/ijebmr.2022.6821","url":null,"abstract":"The management of risk factors requires three key elements: a common terminology for risk, in a continuous and future-oriented process of identification, research and measurement of risks and opportunities, and finally managers skilled in risk management and responsible for coordinating and continuously implement the risk strategy with pre-established risk objectives. These elements are applied consistently within the company. The work will focus on the current view of corporate risk and risk management. Finally we will focus on enterprise-wide risk management.","PeriodicalId":363851,"journal":{"name":"International Journal of Economics, Business and Management Research","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131963409","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":"Selected Macroeconomic Variables and Textiles Industry Output in Nigeria","authors":"A. Awujola, O. Ezie, A. Agbola","doi":"10.51505/ijebmr.2023.7504","DOIUrl":"https://doi.org/10.51505/ijebmr.2023.7504","url":null,"abstract":"The textiles industry in Nigeria used to be the highest employer of labour, apart from the federal government in the 1980s but due to its lack of competitive edge, poor policy implementation; lack of technological capability, high cost of production, inadequate infrastructure such as transportation, water supply, electricity supply and telecommunications etc. Its membership has shrunk from 175 firms in 1985 to less than 20 firms in 2022 and exportability is next to zero this is why the aim of this paper is to investigate the relationship that exists between selected macroeconomic variables and textiles industry output in Nigeria. Ex-post facto design was adopted. Data were sourced from CBN annual statistical bulletin, the National Bureau of Statistics, and the World Bank. ARDL was adopted for data analysis. ADF Unit root tests revealed mixed order of integration while Co-integration Bounds test revealed the existence of long-run relationship between the dependent and independent variables. Findings revealed that there is a long-run relationship among the variables. While interest rate, exchange rate and net exports have positive relationship on textile industry, government capital expenditure has negative relationship with textile industry output. The probability values indicate that all the variables do not have significant impact on textiles industry output. The paper recommends that the Central Bank should formulate deliberate policy measures that will bring down the exchange rate and capital expenditure should be increased to the real sector to encourage investment in the manufacturing sector and the textile industry sub sector.","PeriodicalId":363851,"journal":{"name":"International Journal of Economics, Business and Management Research","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130454617","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":"Chinese Outward Direct Investment in Africa: From the Perspective of Geopolitics and Cross-cultural Leadership","authors":"Xu Cui","doi":"10.51505/ijebmr.2022.6518","DOIUrl":"https://doi.org/10.51505/ijebmr.2022.6518","url":null,"abstract":"There has been an increase in economic cooperation between China and Africa. The current study investigated the current status of Chinese Outward Direct Investment (ODI) in Africa and the factors that motivate Chinese companies to invest in Africa. Facing the challenges of investing in Africa, the current study suggested that China needed to enhance its soft power by intensifying academic and social exchange between Africa and China. Additionally, leaders working with Chinese companies investing in Africa can exercise cross-cultural leadership to create a harmonious and friendly relationship with their employees.","PeriodicalId":363851,"journal":{"name":"International Journal of Economics, Business and Management Research","volume":"279 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134150282","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":"Time Availability as Moderating Variable to the Influence of Price Reasonability, Store Attitude and Product Diversity on Impulse Buying","authors":"Muhammad Sholin","doi":"10.51505/ijebmr.2022.6905","DOIUrl":"https://doi.org/10.51505/ijebmr.2022.6905","url":null,"abstract":"Indonesia as a captive market makes it an attraction for many retail entrepreneurs, both national and international, to compete for the existing market gaps so that competition becomes very tight, especially the frozen processed food product retail industry (Frozen Food), which has its own market gap, especially after the Covid-19 pandemic. Market anticipation and a good understanding of consumers related to how their buying behavior is very decisive for business entities that will enter the frozen food retail industry and for this reason, significant research is needed to determine their buying behavior. This study aims to analyze the effect of store atmosphere on impulse buying with time availability as moderation and to analyze the effect of product diversity on impulse buying with time availability as moderation by using a sample of consumers who shop at Minamart Gresik Outlets. The study used a research sample of 150 respondents with Structural Equation Modelling-Partial Least Square as a tool for testing the hypothesis. The results of this study indicate that all the hypotheses proposed have a significant effect on impulse buying moderated by the time availability variable.","PeriodicalId":363851,"journal":{"name":"International Journal of Economics, Business and Management Research","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134293444","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}