International Journal of Applied Business and International Management (IJABIM)
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Identification of Project Construction Delay Factors in Depok City, West Java (Study in Department of Housing and Settlement, Depok City)
Full text linkDepok is one of the big cities in West Java, and it is a buffer zone for the capital city of Indonesia, Jakarta. Hence, the Depok city government is very active in developing the city, especially in building housing and settlements. There are many projects handled by the government but are often delayed. To solve these problems, the purpose of this research is to identify the construction project delay factor. There are 5 variables studied in this study such as project owner factors, contractor factors, consultant factors, shared responsibility factors, and external factors. This research is research with a qualitative approach by conducting a literature review and the results will be validated by experts following the provisions of the Project Management Institute. The results of the analysis show that 5 variables, namely project owner factors, contractor factors, consultant factors, shared responsibility factors and external factors are very valid in influencing construction project delays in Depok City. This research is expected to have positive implications and become a reference in mitigating the risk of delays by determining the control measures for future projects in Depok City and other cities. Keywords: Delay, Delay Factor, Construction, Housing Project, Depo
A COMPREHENSIVE STRUCTURAL MODEL OF ONLINE/WEBSITE EXPERIENCE
Full text linkThis study evolves a model using the concept of variable flow based on the limited outcome of empirical studies regarding digital experience on critical aspects that require a theoretical basis. Flow variables in this modeling use 3 stages, starting from independent variables (interactivity, usability, connectedness, challenge, skill, telepresence, walfare), component variables (functionality, psychological, content/promoting) and outcome variables (satisfaction, belief, and behavior). The unit of analysis is website users of various tourist destinations based on local culture and traditions, with a total of 364 respondents. Data were analyzed using Structural Modeling Approach (SEM-Partial Least Square). The research model can prove most of the hypothesis testing as many as 15 of the 19 proposed hypothesis. The modeling in this study can be declared valid to be developed in the next research. There are four hypothesis analysis present insignificant results: 1) the influence of connectedness on usability; 2) the impact of content on manners determination; 3) conceptual influence on belief and, 4) influence of aptitude on psychology. For the development of future research, it is necessary to develop a more comprehensive "flow experience" model by considering the relationship of insignificant variables by considering several important things: respondent characteristics, similarity of tourist destinations and conducting comparative studies with equivalent units of analysis. Keywords: flow variable, web/online experience, antecedents, outcome, structural
A Study of Courier Service Quality and Customer Satisfaction
Full text linkCourier services have grown in popularity due to the recent Covid-19 outbreak. We aim to examine how courier service quality dimensions such as tangibility, reliability, responsiveness, assurance, and empathy can affect customer satisfaction. We conducted an online survey with 159 participants from Malaysia and Kuwait. We found that reliability, responsiveness, and empathy are significantly related to customer satisfaction. Furthermore, we identified that empathy is the most significant factor influencing customer satisfaction. Our study contributes to the prior research on customer satisfaction by showing that service quality dimensions play an important role in influencing customer satisfaction. Â
Impact of The Covid-19 Pandemic on Profitability of Companies Incorporated in IDX30 (Studies Before and During the Pandemic Took Place)
Full text linkThis study retested the hypothesis of previous research by Evany et al., (2022) so that this type of research is confirmatory. The hypothesis proposed is whether there is a significant difference in profitability ratios in companies incorporated in IDX30 before and during the pandemic. Quantitative data analysis uses secondary data in the form of financial statements during the two-year research period. Data can be obtained from the Indonesia Stock Exchange or www.idx.co.id. Based on these data, there are as many as 30 companies, but those that meet the sample criteria are only 18 companies and obtained as many as 108 data for three research variables. With the help of SPSS 25 software using wilcoxon sign rank non-parametric tests, the results showed that there was a significant difference in the period before the pandemic and at the time of the pandemic occurred only in the ROA ratio, while in the ROE and NPM ratios the results were no significant differences
Impact and Satisfaction Level Among Members of Women Cooperative
No full textA cooperative is a business organization structured by volunteers from the community's marginal group with a mutually shared economic and social advantage goal. The study's objective was to determine the impact and satisfaction level of women’s fishpond cooperative among its members. It involved randomly chosen 36 cooperative members from Rosario, Northern Samar, Philippines. An adopted and modified questionnaire was utilized as a data-gathering tool for the respondents' socio-demographic profile, impact, and satisfaction level. The researchers employed a descriptive research design in the conduct of the study. Both descriptive and inferential statistics were used to treat the data with the aid of statistical software. Results revealed that members have agreed that the fishpond cooperative has a socio-economic impact on them. However, they had a neutral opinion regarding their satisfaction level with their membership in the cooperative. A significant difference in the monthly income was found in the respondents’ profile, impact, and satisfaction level to their cooperative membership. Similarly, the monthly income showed a significant relationship to the impact and satisfaction level of their membership in the cooperative. Thus, the study's findings conclude that women’s fishpond cooperative had considerably contributed to their socio-economic condition. However, the members have encountered constraints and challenges in their cooperative activities such as mismanagement, lack of capital and logistics support, and technical know-how on aquaculture production. The researchers recommend that continuous capacity building to all cooperative members is necessary for the sustainability of the women's fishpond cooperative.Â
The Role of English on International Business Growth and Social Inequality
Full text linkOur aim is to investigate the concept in previous research on Human Capital Concept in Education and Economics. We use Content Analysis to compile scientific articles from emerald, Science Direct, and Korean science as well as books written by experts in the field of English Education and Marketing. Digitalization is very important for companies and society to adapt. This digitalization is forcing organizations to explore new possibilities while continuing to use existing technologies in established companies. Companies need a marketing system to support the business. The ethical marketing system adopts an attitude that is consistent with the ethical and sustainable marketing concept and demonstrates courteous and ethical behavior to increase sales. English as an international language also plays an important role in supporting international marketing. The English education system has an impact on increasing the ability of students to use Englis
Analysis of Tax Incentive Implementation for MSME Taxpayers Affected by COVID-19 in Tomohon City
Full text linkThe 2019 Corona Virus Disease (Covid-19) pandemic is a disaster for the world, including Indonesia. It has an impact on economic stability and the productivity of certain sectors in Indonesia. In response to this, the government made a policy to mitigate the impact of the Covid-19 pandemic, one of which was by establishing a Minister of Finance Regulation on Tax Incentives for Taxpayers affected by the 2019 Corona Virus Disease Pandemic (PMK Number 86 of 2020). Then from the results of initial observations that the researchers conducted by taking the example of 15 MSMEs in Manado, the results were 15 MSMEs did not know about the provision of Final Income Tax incentives on the responsibility of the government, therefore the researcher gives an opinion that many MSMEs in Manado have not taken advantage of the incentives given because they do not know that there is a provision of Final Income Tax incentives borne by the Government. Â
Empirical Study of Moral Obligations, Trust in Government and Intention to Be Compliant toward Tax Compliance
Full text linkThis study aims to investigate the tax compliance behavior of taxpayers' internal factors, particularly the perception of individual taxpayers regarding moral obligations, trust in government and intentions to be compliant. The research was conducted by modifying the TPB model by replacing new predictors that affect intention, moral obligation and trust in the government. The population in this study were all individual taxpayers who were registered at KPP Pratama Manado. Samples with purposive sampling technique are all individual taxpayers registered at KPP Pratama Manado whose taxes are not deducted by third parties or who have independent jobs. The results showed that 1) the higher the morale of the taxpayer, the higher the intention of the taxpayer to be compliant and the higher the level of taxpayer compliance. 2) the higher the level of trust of taxpayers to the government, the taxpayers will behave obediently to taxes. 3) The higher the intention of the taxpayer to be compliant, the more the taxpayer will behave obediently to taxes
The Perception of Non-Moslem Customers Towards Bank Syariah in Manado City
Full text linkThe development of syariah banks in Manado city as the capital of North Sulawesi province which has a large number of non-moslem population is quite fast. The bank has many non-moslem customers, even one of the subsidiaries has more non-moslem customers than Moslem customers. This present study aims to describe the perception of non-moslem customers towards bank syariah in Manado city. This research uses a case study approach which is part of qualitative research. Data collection was carried out by participant observation, interviews and documentation. After the analysis was conducted, the result of the study revealed the perception of non-moslem customers toward bank syariah in Manado city was dominated consecutively by the affective (emotional), cognitive (perceptual) and conative (action) components
Overseas Parent Company Revenue Becomes Permanent Establishment Taxable Income in Indonesia
Full text linkThe tax authority performs tax audits to increase revenue and ensure that taxpayers carry out their tax obligations properly. During the tax audit, there could be a dispute between the taxpayers and the tax authority in interpreting the tax treaty. This paper discusses the dispute over the results of the tax audit conducted by the tax authorities. By using the method of tax court cases in Indonesia, the interpretation of the tax treaty between Indonesian and China cannot be based solely on text. Other sources are needed, such as the UN model and its commentary, and the domestic income tax regulations of the source country. Using some materials to interpret the treaty can prevent tax reduction and tax evasion. The results found that the tax treaty between Indonesian and China only mentions the tax credit method to avoid double taxation, whereas in this case, it is better to use the tax exemption method to avoid double taxation