International Journal of Research In Business and Social Science最新文献_第2页

Accounting treatment analysis of agricultural activities in presenting financial statements based on PSAK 69 IN PT IJ 基于PSAK 69的农业活动财务报表会计处理分析[j]

International Journal of Research In Business and Social Science Pub Date : 2021-06-14 DOI: 10.20525/IJRBS.V10I4.1227

Fathi Maurits Muhamada, Erna Harnawati, S. Wijaya

{"title":"Accounting treatment analysis of agricultural activities in presenting financial statements based on PSAK 69 IN PT IJ","authors":"Fathi Maurits Muhamada, Erna Harnawati, S. Wijaya","doi":"10.20525/IJRBS.V10I4.1227","DOIUrl":"https://doi.org/10.20525/IJRBS.V10I4.1227","url":null,"abstract":"\u0000Agricultural activity is a type of operational activity carried out by an entity to manage biological transformation and harvested biological assets to be sold or converted into agricultural products. In biological transformation, measurement is needed, which shows the value of a biological asset in fair value with the entity's economic benefits. PSAK 69 concerning agriculture has been approved by the Indonesian Financial Accounting Standards Board (DSAK IAI), and its implementation becomes effective as of 1 January 2018. PSAK 69 Agriculture regulates the accounting treatment and disclosures related to agricultural activities. This research was conducted to determine the accounting treatment of agricultural activities and the implementation of PSAK 69 to PT IJ, which is one of the entities whose business activities are engaged in the exploitation of industrial plantations. This study used qualitative research methods with interpretive paradigms and ethnomethodology approaches. Data analysis techniques were used at the time of data collection in observations, interviews with informants, and collecting documents in financial statements supporting data research. Based on the research conducted, the discussion results signify that the accounting treatment of agricultural activities at PT IJ in recognition, measurement, recording, presentation, and disclosure is in accordance with PSAK 69 concerning agriculture. \u0000","PeriodicalId":420159,"journal":{"name":"International Journal of Research In Business and Social Science","volume":"236 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114995626","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

Effects of workplace loneliness and perceived organizational support towards intention to leave mediated by organizational commitment 组织承诺中介的工作场所孤独感和组织支持感对离职意向的影响

International Journal of Research In Business and Social Science Pub Date : 2021-06-14 DOI: 10.20525/IJRBS.V10I4.1212

D. Wahyuni, Muafi Muafi

{"title":"Effects of workplace loneliness and perceived organizational support towards intention to leave mediated by organizational commitment","authors":"D. Wahyuni, Muafi Muafi","doi":"10.20525/IJRBS.V10I4.1212","DOIUrl":"https://doi.org/10.20525/IJRBS.V10I4.1212","url":null,"abstract":"The aim of this research is to examine and analyze effects of workplace loneliness and perceived organizational support towards Intention to Leave mediated by organizational commitment. This research was conducted on the employees of securities company that are part of Indonesian Stock Exchange (BEI), specifically located in D.I. Yogyakarta and Central Java, with a total sample of 101 respondents. The data analysis used for this research is quantitative method of Structural Equation Modeling (SEM) with result that shows; (1) There is a negative and significant correlation between Workplace Loneliness towards Organizational Commitment, (2) there is a positive and significant correlation between Workplace Loneliness towards Intention to Leave, (3) there is a positive and significant correlation between Perceived Organizational Support towards Organizational Commitment, (4) Perceived Organizational Support has a negative and significant correlation towards Intention to Leave, (5) there is a negative and significant correlation between Organizational commitment towards Intention to Leave, (6) there is a positive and significant correlation between Workplace Loneliness towards Intention to Leave through the variable of Organizational commitment, and (7) there is a negative and significant correlation between Perceived Organizational Support towards Intention to Leave through the variable of Organizational commitment among the employees of securities company that are parts of Indonesian Stock Exchange (BEI), specifically located in D.I. Yogyakarta and Central Java.","PeriodicalId":420159,"journal":{"name":"International Journal of Research In Business and Social Science","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128196794","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: 2

Demographic factors and turnover intentions of teachers’ in public secondary schools in Kenya 肯尼亚公立中学教师的人口因素与离职意向

International Journal of Research In Business and Social Science Pub Date : 2021-06-14 DOI: 10.20525/IJRBS.V10I4.984

Onesmus Kamau, S. Muathe, L. Wainaina

{"title":"Demographic factors and turnover intentions of teachers’ in public secondary schools in Kenya","authors":"Onesmus Kamau, S. Muathe, L. Wainaina","doi":"10.20525/IJRBS.V10I4.984","DOIUrl":"https://doi.org/10.20525/IJRBS.V10I4.984","url":null,"abstract":"This study aims to investigate the effect of demographic factors on the turnover intentions of teachers in public secondary schools in Murang’a county Kenya. The study was guided by the following specific objectives: To investigate the association between age and education and turnover intentions; to establish the association between gender and turnover intentions; to determine the association between tenure and turnover intentions and to establish the association between educational level and turnover intentions. The study was guided by the Social exchange and Organization equilibrium theories. This study was a cross-sectional study and adopted descriptive and explanatory research designs. The target population was 3752 Teachers Service Commission (TSC) teachers in 304 public secondary schools in Murang’a county Kenya. The study thus used multi-stage random to select a sample size of 400 teachers and 40 schools. A self-administered questionnaire was used to collect the demographic data. Data were analyzed using cross-tabulation and Pearson Chi-square statistics. The study findings indicated that age has a significant association with turnover intentions while employee tenure, gender, and educational level have no significant association with turnover intentions. © 2021 by the authors. Licensee SSBFNET, Istanbul, Turkey. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/).","PeriodicalId":420159,"journal":{"name":"International Journal of Research In Business and Social Science","volume":"209 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124699510","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: 3

Gender and teacher attitude toward digital literacy programme in Kisii county primary schools 性别与教师对基喜县小学数位扫盲计划的态度

International Journal of Research In Business and Social Science Pub Date : 2021-06-14 DOI: 10.20525/IJRBS.V10I4.1183

E. Makworo, George Morara Nyakoe, T. Abuya

{"title":"Gender and teacher attitude toward digital literacy programme in Kisii county primary schools","authors":"E. Makworo, George Morara Nyakoe, T. Abuya","doi":"10.20525/IJRBS.V10I4.1183","DOIUrl":"https://doi.org/10.20525/IJRBS.V10I4.1183","url":null,"abstract":"Digital technologies have been associated with improved and enriched learning experiences which include more student-centered learning. These technologies have made teaching and learning experiences more interesting. In view of the crucial role of digital technologies in enhancing learning, this study sought to assess teacher attitudes towards the Digital Literacy Programme (DLP) in Kisii County based on gender differences. Does the gender of the teachers involved in the Digital Literacy Programme in Kisii County affect their readiness to uptake and implement the program? A survey research design was applied in the study. The population of the study constituted of 1,420 standard one and two teachers selected from randomly sampled schools of the county. The sample size was determined using the Fisher formula and the sample consisted of 302 standard one and two teachers. Purposive sampling was used to select the specific teachers. Simple random sampling was used to select the specific schools to include in the study and proportionate sampling was used to determine the number of respondents from each school. Self-administered questionnaires were used to collect data. To ascertain the reliability of the research instruments, a pilot test was carried out and a Cronbach’s alpha coefficient of 0.76 was realized. Data were analyzed quantitatively using descriptive statistics in SPSS. The study established that difference in gender has no effect on the teachers’ attitude to the Digital Literacy Programme.","PeriodicalId":420159,"journal":{"name":"International Journal of Research In Business and Social Science","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126632909","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 influence of compensation and job stress on turnover intention through mediation of job satisfaction 薪酬和工作压力通过工作满意度中介对离职倾向的影响

International Journal of Research In Business and Social Science Pub Date : 2021-06-14 DOI: 10.20525/IJRBS.V10I4.1206

Sri Ramlah, A. Sudiro, Himmiyatul Amanah Jiwa Juwita

引用次数: 5

Black consumers perceptions towards luxury brands in South Africa 南非黑人消费者对奢侈品牌的看法

International Journal of Research In Business and Social Science Pub Date : 2021-06-14 DOI: 10.20525/IJRBS.V10I4.1135

K. Makhitha

{"title":"Black consumers perceptions towards luxury brands in South Africa","authors":"K. Makhitha","doi":"10.20525/IJRBS.V10I4.1135","DOIUrl":"https://doi.org/10.20525/IJRBS.V10I4.1135","url":null,"abstract":"The paper determines the black consumers’ perceptions towards luxury brands in South Africa. The purchase of luxury brands has been on the rise locally and internationally. Global brands have been investing in SA by expanding to the region. The demand for luxury brands has also increased over the past decades. In SA, the middle-class group has also increased, particularly the black middle class which increased the market for luxury brands. To achieve the objectives of the study, a survey was conducted among black consumers in Thohoyandou, Venda, South Africa. Data were collected by two fieldworkers who intercepted shoppers visiting a regional mall in the area. Data were analyzed using SPSS 25. The descriptives, factor analysis, and ANOVA were analyzed to achieve the objectives of the study. The findings of the study reveal that black consumers are more influenced by the rarity and uniqueness of the brands followed by the financial and functional values of the brands. Black consumers’ perceptions towards luxury brands were found to differ across age and income groups but did not differ across gender and education levels. Organizations targeting black consumers must design brands that are rare and unique and ensure that brands deliver the financial and functional values desired by black consumers","PeriodicalId":420159,"journal":{"name":"International Journal of Research In Business and Social Science","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126494961","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: 2

Financial development and foreign direct investment nexus: A systematic review of literature 金融发展与外国直接投资关系:文献系统回顾

International Journal of Research In Business and Social Science Pub Date : 2021-06-14 DOI: 10.20525/IJRBS.V10I4.1213

Mollah Aminul Islam, Md. Nahin Hossain, Muhammad Asif Khan, Mohammad Raihanul Hasan, Md Riad Hassan

{"title":"Financial development and foreign direct investment nexus: A systematic review of literature","authors":"Mollah Aminul Islam, Md. Nahin Hossain, Muhammad Asif Khan, Mohammad Raihanul Hasan, Md Riad Hassan","doi":"10.20525/IJRBS.V10I4.1213","DOIUrl":"https://doi.org/10.20525/IJRBS.V10I4.1213","url":null,"abstract":"In this study, we review the literature to find how financial development attracts foreign direct investments for a sustainable real sector development of a country. The area is least focused on literature. Thus, we do not limit our search and review to any time or database, or journal category. We find the theoretical logic and empirical evidence so far available in the literature. Our review finds that the development of a country's financial sector is one of the most important attractors of FDIs. Theoretically, financial sector development works as a symbol of trust and goodness to the new potential investors and a good resource allocation channel for the existing investors. However, very few researchers found that FDIs are more prone to countries with a low developed financial system which may happen due to the presence of risk-taker foreign investors and risk-averse domestic entrepreneurs. © 2021 by the authors. Licensee SSBFNET, Istanbul, Turkey. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/).","PeriodicalId":420159,"journal":{"name":"International Journal of Research In Business and Social Science","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130471115","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

Framework of the internal control under remote management: An empirical study 远程管理下的内部控制框架:实证研究

International Journal of Research In Business and Social Science Pub Date : 2021-06-14 DOI: 10.20525/IJRBS.V10I4.1216

Omed Mamand, A. Alagoz

引用次数: 2

Examining the cash flow statement relevance for measuring the business performance in Nigeria 检查现金流量表的相关性，以衡量尼日利亚的经营业绩

International Journal of Research In Business and Social Science Pub Date : 2021-06-14 DOI: 10.20525/IJRBS.V10I4.1204

Amadin Victor Idehen, Karen I Akhator

引用次数: 1

Diaspora remittances and development of small and medium enterprises in Benin-City, Nigeria 尼日利亚贝宁市侨民汇款与中小企业发展

International Journal of Research In Business and Social Science Pub Date : 2021-06-14 DOI: 10.20525/IJRBS.V10I4.1203

Amadin Victor Idehen, Karen I Akhator

{"title":"Diaspora remittances and development of small and medium enterprises in Benin-City, Nigeria","authors":"Amadin Victor Idehen, Karen I Akhator","doi":"10.20525/IJRBS.V10I4.1203","DOIUrl":"https://doi.org/10.20525/IJRBS.V10I4.1203","url":null,"abstract":"The study examined diaspora remittances and the development of small and medium enterprises (SMEs) in Benin-City. The objective of the study is to establish the impacts of diaspora remittances on the development of SMEs in Benin- City. The survey approach involved an online study. The major sources of data used were primary and secondary data. The primary data were elicited through the use of an online questionnaire. The data were analyzed and presented using a statistical technique such as tables and percentages. The secondary data adopted a longitudinal research design covering the period 1991-2018, which is readily available in World Bank data. The technique adopted is multiple regressions to test the hypothesis. E-view econometric software 8.0 was used for the analysis. The result revealed that in the long run, migrant remittance (MRI) and exchange rate (EXCR) which is a supporting variable have a positive and significant impact on the development of small and medium enterprises (DSMEs) in Nigeria. The result also revealed that most diaspora remittances are on consumption. Based on the above findings, it was recommended that the government should develop a policy framework that will harness the effort of diaspora toward the development of the economy of the state, and Edo state government should collaborate with agencies in charge of remittances to remove all encumbrances to remittances to encourage the diaspora to improve on their remittances.","PeriodicalId":420159,"journal":{"name":"International Journal of Research In Business and Social Science","volume":"2015 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127798216","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