Journal of Business Management and Accounting最新文献

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Stakeholder Management in Designing CSR Activities: The Case of Bank Islam 企业社会责任活动设计中的利益相关者管理:以伊斯兰银行为例
Journal of Business Management and Accounting Pub Date : 2020-05-19 DOI: 10.32890/jbma2016.6.1.8855
Fathiyyah Abu Bakar, Mohd 'Atef Md Yusof
{"title":"Stakeholder Management in Designing CSR Activities: The Case of Bank Islam","authors":"Fathiyyah Abu Bakar, Mohd 'Atef Md Yusof","doi":"10.32890/jbma2016.6.1.8855","DOIUrl":"https://doi.org/10.32890/jbma2016.6.1.8855","url":null,"abstract":"CSR commitments should be viewed from a broad Islamic perspective of reducingpoverty rate, and enhancing quality of Muslims’ lives. The purpose of this study wasto determine how Bank Islam manages its stakeholders, and their issues, in designingCSR activities through the three level of maslahah. A group of CSR players at the bankhas been interviewed together with on-field observations as well as documentationreviews to gain insights into the process of managing stakeholders. The findingsindicated that the bank acknowledges the importance of managing stakeholders, andtheir issues, through the engagement of various CSR activities. In designing CSRactivities, the process of identifying the stakeholders and their issues may need to becarefully examined to improve the impact of the activities on the recipients. This studyoffers a new insight to the body of knowledge of CSR from the Islamic perspectives ofstakeholder management.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123599754","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
Total Quality Management: Perspective of Saudi Healthcare Organizations 全面质量管理:沙特卫生保健组织的视角
Journal of Business Management and Accounting Pub Date : 2020-05-19 DOI: 10.32890/jbma2019.9.1.8769
Ghanem Barjes G Alotaibi, R. Yusoff, Sany Sanuri Mohd Mokhtar, C. A. Taib
{"title":"Total Quality Management: Perspective of Saudi Healthcare Organizations","authors":"Ghanem Barjes G Alotaibi, R. Yusoff, Sany Sanuri Mohd Mokhtar, C. A. Taib","doi":"10.32890/jbma2019.9.1.8769","DOIUrl":"https://doi.org/10.32890/jbma2019.9.1.8769","url":null,"abstract":"Total Quality Management is essential in the healthcare sector. Delivering good healthcare services is one of the main issues among healthcare organizations. Healthcare customers are satisfied with healthcare providers when their services meet the level of their expectations. Satisfying healthcare customers (both public and private) can be attained through Total Quality Management. This paper highlights the importance of using Total Quality Management in healthcare organizations in the Kingdom of Saudi Arabia (KSA). A review of the implementation of TQM among Saudi healthcare organizations highlighted the challenges faced in the sector. The sustained efforts in improving the service quality in Saudi healthcare have led to remarkable results. However, there are more challenges regarding the quality of services. This paper is helpful for strategic planners, policy makers, and management in the KSA healthcare sector and in other jurisdictions.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"69 7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128029009","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
Factors Influencing Sertu Cleansing Integrity in Halal Logistics 清真物流中影响清真清洗完整性的因素
Journal of Business Management and Accounting Pub Date : 2020-05-19 DOI: 10.32890/jbma2016.6.1.8856
Noorsiah Ahmad, Sariwati Bt Mohd Shariff
{"title":"Factors Influencing Sertu Cleansing Integrity in Halal Logistics","authors":"Noorsiah Ahmad, Sariwati Bt Mohd Shariff","doi":"10.32890/jbma2016.6.1.8856","DOIUrl":"https://doi.org/10.32890/jbma2016.6.1.8856","url":null,"abstract":"Nowadays, the integrity of halal product status is important for Muslim consumers.Sertu cleansing operations is to ensure that transportation and logistics carrying halalproducts are assured with no occurrence of contamination from non-halal sources inhalal logistics. However, the study on sertu cleansing in Malaysia is still low. Therefore,this concept paper attempts to discuss factors in sertu cleansing integrity as stated inMalaysian Standards MS1500: 2009 for halal food production, preparing, handling,and storage, and MS2400: 2010 for halalan-toiyibban assurance pipeline or known ashalal supply chain management. The factors in halal cleansing that influence the halalproduct integrity such as: sertu procedure; process or method of sertu cleansing; peopleengaged in these activities; and the sertu cleansing products. This paper generatesawareness and provides better understanding on the factors influencing sertu cleansingin assuring halal integrity of halal food products and other related products.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129484242","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 Review on the Selection of Granular Fertiliser Distribution Methods for Malaysia’s Paddy Field on a Large Scale 马来西亚大面积水田颗粒肥料分配方式选择综述
Journal of Business Management and Accounting Pub Date : 2020-05-19 DOI: 10.32890/jbma2016.6.1.8854
P. Eng, M. Z. Ngali, Mohd Taufik Ahmad
{"title":"A Review on the Selection of Granular Fertiliser Distribution Methods for Malaysia’s Paddy Field on a Large Scale","authors":"P. Eng, M. Z. Ngali, Mohd Taufik Ahmad","doi":"10.32890/jbma2016.6.1.8854","DOIUrl":"https://doi.org/10.32890/jbma2016.6.1.8854","url":null,"abstract":"High efficiency distribution applicators, such as boom sprayer (air blower concept),Kuhn Axis fertiliser spreaders (rotating disc concept), and pendulum spreader (magneticconcept) were the response to the call to distribute granular fertiliser to a paddy fieldon a large scale. Each of these distribution applicators had their own characteristicswhich are optimised for different purposes. This paper shows the review results afterstudying journal papers to select the most suitable applicators for Malaysia’s paddyfield on a large scale. The analyses included the compliments of these applicatorstoward the type of granular fertiliser used in Malaysia’s paddy field, the maintenancecost of these applicators, the suitability of machine to be used in the landscape ofMalaysia’s paddy, the distribution areas covered by these applicators, and the accuracyof distribution. The review concluded that Kuhn Axis fertiliser spreader was found to bethe most suitable applicator compared to other applicators.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129559514","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 Conceptual Review of the Challenges of Effective Tax Collection from the Informal Sector in Kano, Nigeria 对尼日利亚卡诺非正规部门有效征税挑战的概念审查
Journal of Business Management and Accounting Pub Date : 2020-05-19 DOI: 10.32890/jbma2019.9.1.8737
Usman Sani Kofar Wambai, Chek Derashid, Idawati Ibrahim
{"title":"A Conceptual Review of the Challenges of Effective Tax Collection from the Informal Sector in Kano, Nigeria","authors":"Usman Sani Kofar Wambai, Chek Derashid, Idawati Ibrahim","doi":"10.32890/jbma2019.9.1.8737","DOIUrl":"https://doi.org/10.32890/jbma2019.9.1.8737","url":null,"abstract":"The informal sector is often referred to as unregulated financial undertakings and poses a serious challenge to government in relation to tax revenue collection. The main issue of concern is why a wide gap exists between the actual tax collections from the informal sector and the potential tax that should be collected. Thus, the main aim of this study is to identify and examine some of the challenges militating against effective tax collection from the informal sector in Kano State, Nigeria. The paper is literature based, as such, it critically examines current literature on tax collection. It was discovered that issues such as reliance on cash based transactions, absence of required records and weak tax laws are some of the challenges preventing effective tax collection from the informal sector. It is therefore recommended that tax collection from the informal sector could be enhanced when government educates the informal operators, strengthens tax laws, emphasize on adequate records keeping and simplify the formalization procedures.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127533561","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
Using Action Research in Business: Developing New Practical Framework of Financial Planning Process for a New Franchise System 在商业中运用行动研究:为新的特许经营系统开发新的财务规划过程的实用框架
Journal of Business Management and Accounting Pub Date : 2020-05-19 DOI: 10.32890/jbma2016.6.1.8849
Mohd Amy Azhar Mohd Harif, C. Perry
{"title":"Using Action Research in Business: Developing New Practical Framework of Financial Planning Process for a New Franchise System","authors":"Mohd Amy Azhar Mohd Harif, C. Perry","doi":"10.32890/jbma2016.6.1.8849","DOIUrl":"https://doi.org/10.32890/jbma2016.6.1.8849","url":null,"abstract":"Franchising is the fastest growing method of doing business these days, however, thereis little academic research to guide or regulate industry practices. Thus, this researchinvestigated the financial planning process in developing a new franchise system.This study used action research methodology to develop a new practical frameworkof financial planning for a new franchise system within the Malaysian governmentdepartment franchise regulators. Three main action research cycles were conductedwith three new franchise systems seeking to register with the Registrar of FranchiseMalaysia (ROF). To triangulate the findings of the action research, the researcher alsopresented them at a National Franchise Workshop (NFW). These activities showedthat the process of financial planning for a new franchise system should comprise 14elements with specific linkages. These practical frameworks for financial planning in anew franchise system were adopted by the ROF to be used as guideline in the processof developing a new franchise system and serve as evaluation tools for franchiseregistration.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130032021","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
Managing Social and Economic Performance in Social Enterprise 管理社会企业的社会和经济表现
Journal of Business Management and Accounting Pub Date : 2020-05-19 DOI: 10.32890/jbma2016.6.1.8850
Siti Nazariah Abdul Zalim, Siti Nabiha Abdul Khalid, Zubir Azhar
{"title":"Managing Social and Economic Performance in Social Enterprise","authors":"Siti Nazariah Abdul Zalim, Siti Nabiha Abdul Khalid, Zubir Azhar","doi":"10.32890/jbma2016.6.1.8850","DOIUrl":"https://doi.org/10.32890/jbma2016.6.1.8850","url":null,"abstract":"Social enterprise encounter has received enormous pressure to manage both social andeconomic objectives. This has given rise to tension in managing social and economicobjectives leading to tension within the organisation. Failure to manage this tension andcompeting demands between these two objectives raise concerns toward mission driftissue. The paper discusses the conceptualisation of social enterprise and its competingdemands, and the analysis of normative and empirical research on performancemeasurement system (PMS) and management control in social enterprise. From thenormative literature, a number PMS models for social enterprise were advanced.However, there is lack of empirical research on management control and performancemeasurement in social enterprise, especially regarding the ways an organisationdesigns and uses its PMS to achieve a balance between social and economic objectives.Hence, a qualitative method is recommended as a developing strategy for managing thecompeting demands since they are very much dependent on the manner organisationalview and deal with the needs of the two objectives.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130913518","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: 5
A Qualitative Case Study on the Use of Balance Scorecard to Control Performance of a Local Government-Owned Water Supply Company in Indonesia 运用平衡计分卡控制印尼一家地方政府所有供水公司绩效的定性案例研究
Journal of Business Management and Accounting Pub Date : 2020-05-19 DOI: 10.32890/jbma2016.6.1.8846
Agung Praptapa, M. A. Yahya, N. Sawandi
{"title":"A Qualitative Case Study on the Use of Balance Scorecard to Control Performance of a Local Government-Owned Water Supply Company in Indonesia","authors":"Agung Praptapa, M. A. Yahya, N. Sawandi","doi":"10.32890/jbma2016.6.1.8846","DOIUrl":"https://doi.org/10.32890/jbma2016.6.1.8846","url":null,"abstract":"This paper discusses how the Balance Scorecard is applied in a water supply companyin Indonesia. The company investigated in this study was a local government-ownedwater supply company is responsible for generating profit, as well as having a socialfunction. Performance becomes an important issue in this type of company, not justfrom the financial aspect, but also regarding non-financial performance. This researchwas a longitudinal case study. By applying ethnography, the researcher participatedin the process of controlling performance while performing the research, where thecase company modified the four perspectives of Balance Scorecard into four aspectsof performance, i.e., financial, service, operational, and human resource performanceaspects. This modified balance scorecard was used to control people in achieving theirtargeted performance. A management control system model was then used as a tool andmechanism to control performance.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124919141","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
Group farming and productivity in the Muda Agricultural Development Authority of Malaysia 马来西亚慕达农业发展局的集体农业和生产力
Journal of Business Management and Accounting Pub Date : 2020-02-27 DOI: 10.32890/jbma2019.9.2.9011
Mm Mm
{"title":"Group farming and productivity in the Muda Agricultural Development Authority of Malaysia","authors":"Mm Mm","doi":"10.32890/jbma2019.9.2.9011","DOIUrl":"https://doi.org/10.32890/jbma2019.9.2.9011","url":null,"abstract":"The paddy sector is a strategic sector in Malaysia. This is due to its importance in the context of rice self-sufficiency, income generation and job opportunities especially for the rural population. The Malaysian government has set the goal of achieving self- sufficiency level in rice production at about 65-70% of local consumption. In order to achieve the objective, the government has implemented many strategies, the group farming project in Muda Agricultural Devevelopment Area (MADA) is one such strategy. The study was conducted on four MADA areas representing three schemes, namely the 10 tones Project, Estate Paddy Project, and Model Farm Project. The proportionate multistage stratified random sampling technique involving the area sampling method and the systematic method was employed to select 664 respondents. A structured questionnaire was used as an instrument to elicit information. An econometric model and other statistical techniques were used to estimate the effects of group farming project on productivity and farmers’ income. The study makes a number of suggestions for improving the effectiveness of group farming projects. Recommendations are included in the project planning and implementation of group farming, and the importance of subsidy on paddy production for farmers in the study area.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123017754","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
Leadership Attributes and Style of an Iron Lady in Security Industry 安防行业铁娘子的领导特质与风格
Journal of Business Management and Accounting Pub Date : 2020-02-26 DOI: 10.32890/jbma2016.6.1.9000
Bb Bb
{"title":"Leadership Attributes and Style of an Iron Lady in Security Industry","authors":"Bb Bb","doi":"10.32890/jbma2016.6.1.9000","DOIUrl":"https://doi.org/10.32890/jbma2016.6.1.9000","url":null,"abstract":"This leadership case study on Datuk Dr. Maznah Hamid, Chairman of Securiforce Group, outlines the leadership attributes and style of an iron lady of Malaysia. \u0000The case begins with a brief overview on the involvement of women business leaders in Malaysia. This is followed by a review of leadership attributes and leadership styles. Next, the study focused on Datuk Maznah’s childhood years, the initial years of her career, and how she went to become one of the prominent women business leaders in Malaysia. In that process, her leadership attributes and style are unveiled. Semi-structured interviews were conducted with Datuk Dr. Maznah herself and her three managerial employees. Gathered data were transcribed and analysed using thematic analysis. Among others, results indicated that Datuk Dr. Maznah is a visionary, determined, having integrity, and ambitious leader. She is described as a transformational leader who has the ability to inspire people with higher ideals and moral values.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124558560","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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