Business: Theory and Practice最新文献_第6页

INNOVATION, COMPETITIVE STRATEGY AND MSME PERFORMANCE: A SURVEY STUDY ON CULINARY SMES IN INDONESIA DURING THE COVID-19 PANDEMIC 创新、竞争战略和中小微企业绩效:对2019冠状病毒病大流行期间印尼烹饪中小企业的调查研究

Business: Theory and Practice Pub Date : 2023-04-19 DOI: 10.3846/btp.2023.16676

Cancelyn Shearin Pusung, Niluh Putu Dian Rosalina Handayani Narsa, Oktaviani Ari Wardhaningrum

引用次数: 2

IS LEADERSHIP POSITION RELATED TO MORE SOCIAL INCLUSION, HAPPINESS, AND SATISFACTION WITH LIFE? THE IMPORTANCE OF POWER DISTANCE INDEX 领导地位与更多的社会包容、幸福感和生活满意度有关吗?权力距离指数的重要性

Business: Theory and Practice Pub Date : 2023-04-14 DOI: 10.3846/btp.2023.16705

A. Stelmokienė, Gabija Jarašiūnaitė-Fedosejeva

{"title":"IS LEADERSHIP POSITION RELATED TO MORE SOCIAL INCLUSION, HAPPINESS, AND SATISFACTION WITH LIFE? THE IMPORTANCE OF POWER DISTANCE INDEX","authors":"A. Stelmokienė, Gabija Jarašiūnaitė-Fedosejeva","doi":"10.3846/btp.2023.16705","DOIUrl":"https://doi.org/10.3846/btp.2023.16705","url":null,"abstract":"A leadership position is associated with influence, success, and power, especially in cultures with high power distance (Zheng et al., 2018). Yet, we still know little about leaders’ wellbeing in different cultures. Therefore, the purpose of this paper is to investigate if a leadership position is related to more happiness, satisfaction with life and social inclusion.Additionally, it is presumed that this relationship could differ in countries with different power distance scores. European Social Survey (ESS) data from Round 9, edition 2.0 was employed to test research propositions. 23 079 currently working respondents’ data whose main activity was paid work (7130 of them having leadership positions) were analysed. The study results showed that leaders were more satisfied with life, happier, and more socially included than people who did not have a leadership position in their workplace. The power distance index acted as a moderator only in the model of happiness prediction. However, this country related variable had a significant direct negative effect on predicting peoples’ happiness and satisfaction with life, and direct positive effect on social inclusion. Regarding results, a shared leadership perspective could be proposed to have more satisfied with life, happy and socially active members in the organization.","PeriodicalId":40066,"journal":{"name":"Business: Theory and Practice","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41655749","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 CORPORATE GOVERNANCE AND CORPORATE SUSTAINABILITY PERFORMANCE IN THE INDONESIAN CONTEXT 印尼背景下的公司治理与公司可持续发展绩效分析

Business: Theory and Practice Pub Date : 2023-03-22 DOI: 10.3846/btp.2023.16898

S. Suharyono, Arumega Zarefar, Atika Zarefar

{"title":"ANALYSIS OF CORPORATE GOVERNANCE AND CORPORATE SUSTAINABILITY PERFORMANCE IN THE INDONESIAN CONTEXT","authors":"S. Suharyono, Arumega Zarefar, Atika Zarefar","doi":"10.3846/btp.2023.16898","DOIUrl":"https://doi.org/10.3846/btp.2023.16898","url":null,"abstract":"This study aims to examine the effect of corporate governance on the Corporate sustainability performance. The samples of this study consist of publicly-traded primary and secondary sector companies in Indonesia for eleven years, from 2010 to 2020. This study discusses the effect of corporate governance on corporate sustainability performance, Corporate governance, and corporate sustainability performance. The data used in the study are hand-collected data sourced from annual financial and company sustainability reports. The findings of the study indicate that Corporate Governance (CG) is positively affecting the Corporate Sustainability Performance (CSP) and its dimensions (Economy, Environmental, and Social aspects) significantly. Furthermore, the findings of the study have also disclosed that the CG elements consisting of the rights of shareholders (Category A), The equitable treatment of shareholders (Category B), The role of stakeholders in corporate governance (category C), disclosure principles and transparency (category D), and the responsibilities of the board (Category E) relatively showing positive effects significantly towards the CG and its elements. However, different effects have been found in the elements B and D, where it is showing that the sample companies indicate the weaknesses in the practice of the equitable treatment of shareholders and Disclosure and transparency. This study is expected to contribute to or assist the companies’ policymakers by creating regulations to improve the Corporate sustainability performance. Our research adds to the research on corporate governance and Corporate sustainability performance in analyzing the correlation between CG and CSP deeply and broadly by utilizing the instruments according to the developed OECD principles.","PeriodicalId":40066,"journal":{"name":"Business: Theory and Practice","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46889721","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

PERCEIVED INCOME ADEQUACY, FAMILY SUPPORT, FINANCIAL ANXIETY, AND TAX NON-COMPLIANCE OF INDONESIAN WORKING WOMEN DURING THE COVID-19 PANDEMIC 2019冠状病毒病大流行期间印尼职业妇女的收入充分性、家庭支持、财务焦虑和纳税不合规

Business: Theory and Practice Pub Date : 2023-03-22 DOI: 10.3846/btp.2023.17306

P. S. Asmoro

{"title":"PERCEIVED INCOME ADEQUACY, FAMILY SUPPORT, FINANCIAL ANXIETY, AND TAX NON-COMPLIANCE OF INDONESIAN WORKING WOMEN DURING THE COVID-19 PANDEMIC","authors":"P. S. Asmoro","doi":"10.3846/btp.2023.17306","DOIUrl":"https://doi.org/10.3846/btp.2023.17306","url":null,"abstract":"In high-risk situations like the Covid-19 epidemic, it is believed that perceived income adequacy, family support,financial anxiety, and tax non-compliance have a strong relationship. This study applies the Conservation of Resources (COR) theory in building research models to fill gaps in previous research. According to the COR theory, individuals safeguard the quality and quantity of their financial resources by avoiding threats to their existence, including taxes. Thus, maintaining limited financial resources during the Covid-19 pandemic to meet needs and wants leads to tax avoidance.The cross-sectional data were collected using an online survey and analyzed using the PLS-based SEM technique. Purposive sampling was used to identify 371 Indonesian working women for the study sample. The study’s findings confirmed that perceived income adequacy for current needs and wants and perceived family support directly impact financial anxiety. However, this study can only demonstrate the direct effect of perceived income adequacy for current wants and tax non-compliance. Financial anxiety has also been proven to mediate the relationship between the three exogenous factors and tax non-compliance. This study can strengthen the concept of COR theory, which has never been used to investigate tax non-compliance behaviour and can be considered by authorities to design tax policies that take gender into account to achieve tax compliance.","PeriodicalId":40066,"journal":{"name":"Business: Theory and Practice","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43751784","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 ROLE OF ORGANIZATIONAL CULTURE ON EMPLOYEE ENGAGEMENT 组织文化对员工敬业度的影响

Business: Theory and Practice Pub Date : 2023-03-20 DOI: 10.3846/btp.2023.17241

Pakize Bilalli Abduraimi, Mahije Mustafi, Xhavit Islami

引用次数: 2

MODELING STRATEGIC PLANNING FOR SUSTAINABLE COMPETITIVE ADVANTAGE IN SUPPLY CHAIN MANAGEMENT 供应链管理中可持续竞争优势的战略规划建模

Business: Theory and Practice Pub Date : 2023-03-16 DOI: 10.3846/btp.2023.17170

Minwir M. Al-Shammari

{"title":"MODELING STRATEGIC PLANNING FOR SUSTAINABLE COMPETITIVE ADVANTAGE IN SUPPLY CHAIN MANAGEMENT","authors":"Minwir M. Al-Shammari","doi":"10.3846/btp.2023.17170","DOIUrl":"https://doi.org/10.3846/btp.2023.17170","url":null,"abstract":"This paper proposes a knowledge-based customer-centric strategic model to respond to environmental challenges and achieve sustainable competitive advantage (SCA) in the supply chain management (SCM) context. The proposed model strives to leverage knowledge-based distinctive core competencies (DCCs) to improve customer satisfaction and achieve SCA. An exploratory research design has been adopted. The study undertook a systematic literature review approach with 36 articles or books published between 1970 and 2020 to construct the strategic planning model. The paper presents an integrated multi-dimensional model for SCM, including value chain activities, competitiveness strategies, business process re-engineering (BPR), and SCA. The practical result of the article is to develop a theoretical strategic planning model for SCM as a holistic framework for using the company’s DCCs and creating an SCA in a highly competitive and dynamic business environment. The proposed model comprehensively covers the supply chain (SC)’s competitive advantage strategy. For businesses that tend to adapt and triumph, the proposed model helps reduce order cycle times, reduce inventory levels, increase accuracy and efficiency, reduce costs, and improve customer service and satisfaction.","PeriodicalId":40066,"journal":{"name":"Business: Theory and Practice","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43398712","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

INFLUENCE OF INTERNAL COMMUNICATION ON THE ORGANIZATIONAL CLIMATE OF A LOCAL EDUCATIONAL MANAGEMENT UNIT IN PERU 内部沟通对秘鲁地方教育管理单位组织氛围的影响

Business: Theory and Practice Pub Date : 2023-03-08 DOI: 10.3846/btp.2023.16358

Sayuri Curilla, J. Morales, Wesley Poma, W. Vicente-Ramos

{"title":"INFLUENCE OF INTERNAL COMMUNICATION ON THE ORGANIZATIONAL CLIMATE OF A LOCAL EDUCATIONAL MANAGEMENT UNIT IN PERU","authors":"Sayuri Curilla, J. Morales, Wesley Poma, W. Vicente-Ramos","doi":"10.3846/btp.2023.16358","DOIUrl":"https://doi.org/10.3846/btp.2023.16358","url":null,"abstract":"The objective of this research is to determine the influence of internal communication on the organizational climate. The method used in this research is the deductive inferential scientific method, for which the type and level of applied and explanatory research were used respectively. The study sample was made up of women (45%) and men (65%), with an age range between 23 years and over, who were the object of study, with a total of 305 workers. The results that were obtained based on the reliability and validity of the measurement scales, where they specify that p < 0.05, that is, that 12 of the 15 hypotheses are accepted in the proposed correlation between internal communication and organizational climate factors, Among them interpersonal relationships, which generates assertiveness among workers, management styles, which implies increasing employee satisfaction, remuneration, which consists of the importance of knowing how to recognize the work of workers. Finally, the collective values, which encourages them to do a proper job and get involved. In conclusion, internal communication is essential to strengthen the organizational climate factors mentioned above. This ensures a good work environment in order to achieve improvements at the hierarchical and organizational level.","PeriodicalId":40066,"journal":{"name":"Business: Theory and Practice","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43267357","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 LINKAGE BETWEEN INDIVIDUAL VALUE AND KNOWLEDGE CREATION IN HUMAN CAPITAL 人力资本中个人价值与知识创造的联系

Business: Theory and Practice Pub Date : 2023-03-07 DOI: 10.3846/btp.2023.15726

Ida Ketut Kusumawijaya, P. Astuti

{"title":"THE LINKAGE BETWEEN INDIVIDUAL VALUE AND KNOWLEDGE CREATION IN HUMAN CAPITAL","authors":"Ida Ketut Kusumawijaya, P. Astuti","doi":"10.3846/btp.2023.15726","DOIUrl":"https://doi.org/10.3846/btp.2023.15726","url":null,"abstract":"This study aims to examine the relationship between individual value and knowledge creation in human capital.The effect of individual value on each element of knowledge creation – socialization, externalization, combination and internalization – is tested in this study. The study also tested the effect of each component of knowledge creation with human capital. Data were collected using an online questionnaire. A total of 286 questionnaires were sent to managers of medium-sized companies in the province of Bali, Indonesia. Of the 196 questionnaires that were sent, returned and filled out completely, 158 had responses that were utilizable, showing a usable response rate of 80.61%. Data analysis was carried out using variance-based structural equation modelling with a partial least squares approach (SEM-PLS) with WarpsPLS 7.0. The results of the study found a significant positive effect of individual value on each element of knowledge creation: with socialization, with externalization, with combination and with internalization. This study also found that each component of knowledge creation has a significant positive effect on human capital: socialization, externalization, combination and internalization, respectively. This study shows that the value that is believed by individuals based on knowledge can be a strong factor of competitiveness for future of human capital.","PeriodicalId":40066,"journal":{"name":"Business: Theory and Practice","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46391019","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

EVALUATION OF DIFFERENCES IN PERFORMANCE BETWEEN SHAREHOLDER-CEO-LED AND PROFESSIONAL-CEO-LED LARGE COMPANIES IN LITHUANIA 立陶宛大公司股东CEO与专业CEO绩效差异评价

Business: Theory and Practice Pub Date : 2023-03-07 DOI: 10.3846/btp.2023.17596

Donatas Voveris

引用次数: 0

COPING WITH BURNOUT? MEASURING THE LINKS BETWEEN WORKPLACE CONFLICTS, WORK-RELATED STRESS, AND BURNOUT 应对倦怠?测量工作场所冲突、工作压力和倦怠之间的联系

Business: Theory and Practice Pub Date : 2023-02-03 DOI: 10.3846/btp.2023.16953

Evelina Danauskė, A. G. Raišienė, R. Korsakienė

{"title":"COPING WITH BURNOUT? MEASURING THE LINKS BETWEEN WORKPLACE CONFLICTS, WORK-RELATED STRESS, AND BURNOUT","authors":"Evelina Danauskė, A. G. Raišienė, R. Korsakienė","doi":"10.3846/btp.2023.16953","DOIUrl":"https://doi.org/10.3846/btp.2023.16953","url":null,"abstract":"Purpose. The aim of the paper is to investigate the relationship between workplace conflicts and employee burnout.\u0000Design/methodology/approach. The survey method was chosen, and the questionnaire was posted online to share among Lithuanian employees. Finally, 495 employees completed the questionnaire, which included four parts: questions about workplace conflicts, burnout, burnout due to conflicts, and consequences of burnout. Statistical analysis was used to process the research data.\u0000Findings. The study revealed that the more conflicts employees have with clients, colleagues, or managers, the more burnout they experience as a consequence. Furthermore, conflicts with colleagues have the strongest relationship with consequences of burnout which are not as unambiguous as they may also be the outcome of burnout.\u0000Research limitations/implications. The study was conducted in Lithuania and revealed the conflict-induced burnout of employees and the consequences of the burnout they face.\u0000Practical implications. Understanding the links between conflict at work and burnout let organizational leaders prioritize conflict resolution, pay more attention to the mental health of employees, and protect the organization from the costly consequences of burnout.\u0000Originality/Value. This study reveals the consequences of labour conflicts not only in the context of burnout but also in its consequences which allow to understand the real threat of disputes.","PeriodicalId":40066,"journal":{"name":"Business: Theory and Practice","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45588155","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