974 research outputs found
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A measurement tool to explore customer willingness to use the MyTelkomsel Super App through expected service synergies
No full textPurpose: The adoption of Super Apps in the digital service landscape has become increasingly prevalent, yet limited studies have explored the factors influencing users’ willingness to use the Super app. This research aims address this gap by developing a valid and reliable measurement tool to assess the determinants of customer willingness to use the MyTelkomsel Super App through Expected Service Synergies as the mediating variable.
Method: Drawing upon the framework by Fang, Liao, and Li (2024), the study incorporates established constructs such as Perceived External Prestige, Brand Competence, Complementarity, Compatibility, and Perceived Fit. A key modification involves the addition of trust to enhance the model's explanatory power. A pilot test, involving 30 MyTelkomsel users, was conducted to evaluate the instrument's validity and reliability.
Results: The results confirm that all 14 constructs and 48 items meet the criteria for Corrected Item-Total Correlation and Cronbach’s Alpha, indicating that this measurement is deemed suitable for future large-scale empirical research
Analysis of the internal control system in gas stations
No full textPurpose: This Study aims to analyze the internal control system in the expenditure cycle and revenue cycle at PT HM Batarai's gas stations and provide recommendations to improve the effectiveness of its internal control system.
Methodology/approach: The method used is a descriptive qualitative with a case study approach at the PT HM Batarai’s gas station. The primary and secondary data were validated using triangulation by observing gas station activities, conducting interviews with company management, and analyzing company documents.
Results/findings: The results show that the internal control system of PT HM Batarai is ineffective due to the absence of supporting documents such as company regulations and integrity pacts, the lack of a risk management function, the absence of written processes and policies regarding company activities, and the lack of evaluation conducted on the internal control system.
Limitations: This study is limited to evaluating the internal control system in the revenue and expenditure cycles implemented by PT HM Batarai using the COSO 2013 conceptual framework.
Contribution: This study can serve as an evaluation resource for the management of PT HM Batarai, enabling them to enhance the effectiveness of the company's internal control system.
Novelty: This study used a case study at a gas station, a critical business unit in the energy sector that heavily relies on cash, but this has yet to be discussed much.
Keywords: Internal Control, Gas Station, Revenue Cycle, Expenditure Cycl
Green bonds and climate change mitigation: A conceptual study of financial instruments in India
No full textPurpose: This study examines the potential of green bonds as essential financial instruments for mitigating climate change, with a particular focus on their development and application in India.
Method: A qualitative approach was adopted, synthesizing secondary data from academic literature, case studies, and policy documents to analyze the barriers, opportunities, and regulatory frameworks influencing the green bond market in India.
Results: The findings reveal that although green bonds are gaining traction, their adoption in India is hindered by challenges such as regulatory inconsistencies, information asymmetry, greenwashing risks, and market volatility. However, initiatives like Sovereign Green Bonds (SGBs), and the integration of FinTech solutions provide pathways for overcoming these barriers.
Conclusions: Green bonds offer a powerful mechanism for driving sustainable finance and climate action in India.
Limitations: The study is limited by the evolving nature of the green bond market and the lack of standardized definitions within India's regulatory framework.
Contribution: By identifying key barriers and enabling mechanisms, this study provides actionable insights to policymakers and stakeholders to foster the growth of green bonds, aligning with India’s climate finance and sustainability goals.
Novelty: The research presents a strategic framework that integrates global standards, technological innovations, and collaborative financial practices to enhance the credibility and scalability of green bonds in India
Workplace health and safety, social support, and turnover intention in Private Higher Education Institutions in the Philippines
No full textPurpose: This study examined workplace health and safety, social support, and turnover intention among faculty members in private higher education institutions in Region XII. This study aimed to assess these factors and their influence on faculty retention.
Research Methodology: A descriptive quantitative research design was employed. Data were collected using a researcher-made questionnaire that was validated and pilot-tested for reliability. The study involved 324 full-time faculty members from 20 private higher education institutions who were selected through stratified random sampling.
Results: The findings revealed that workplace health and safety practices, social support, and turnover intention play significant roles in faculty retention. Specifically, institutions have high workplace health and safety levels and social support. However, turnover intention was reported to be low across the sample. Social support, particularly belonging support, was rated the highest, whereas turnover intention across various factors remained low.
Limitations: This study was limited to private higher education institutions in Region XII, and the results may not be generalizable to other regions or types of educational institutions. Additionally, self-reporting could have introduced bias.
Contribution: This study contributes to the understanding of the dynamics of faculty retention in private higher education institutions, highlighting key factors such as health, safety, and social support.
Novelty: This research adds novel insights by focusing on the contextualized factors influencing faculty retention in Region XII, an area underrepresented in the existing literature
Impact of succession planning practices on employee relations among health professionals in one government hospital in Zimbabwe
No full textPurpose: This study ascertains how succession-planning practices affect employee relations in public healthcare facilities in Zimbabwe.
Research Methodology: The pragmatism philosophy, which emphasizes relevance in interpreting mixed-method data, served as the foundation for this study. A sample size of 60 respondents was chosen from 120 healthcare professionals. A descriptive method was used for data analysis using SPSS and theme analyses.
Results: The results revealed that although succession planning exists in healthcare institutions, its implementation is shambolic, heightening its negative impact on employee relations, as evidenced by high staff turnover.
Limitations: Despite adopting a mixed-method approach, the findings could not unravel the effective implementation of succession planning in the whole country; hence, the results from one institution cannot be generalized.
Contribution: Effective succession planning results in better employee relationships, lower uncertainty, increased engagement, and boosted morale among staff members. It can also broaden our understanding of best practices in succession planning
Mapping and rebranding ornamental fish farming in Depok, West Java, contributions to the SDGs
No full textPurpose: This study aims to identify and prioritize effective rebranding strategies for the ornamental fish farming industry in Depok, West Java, using the Analytic Hierarchy Process (AHP) to address challenges such as limited market access, environmental sustainability issues, and economic feasibility concerns while aligning with Sustainable Development Goals (SDGs).
Research Methodology: The research employs a mixed-method approach, combining qualitative research through in-depth interviews with key stakeholders and quantitative analysis using the AHP to systematically evaluate and prioritize rebranding strategies based on multiple criteria.
Results: The study identified market access as the most critical criterion, followed by environmental sustainability and economic feasibility, with digital marketing emerging as the most effective rebranding strategy, scoring 0.67, followed by sustainability certification (0.22) and community outreach programs (0.11).
Limitations: The research is limited by a small sample size, potentially affecting result generalizability. The AHP methodology introduces possible subjective biases through pairwise comparisons. The study's regional specificity may constrain broader applicability. Furthermore, the emphasis on rebranding strategies may not encompass all potential solutions to industry challenges.
Contribution: This research provides actionable insights for stakeholders in the ornamental fish farming industry to implement sustainable development strategies, aligning with SDGs 1, 8, and 14. It offers a systematic approach to decision-making through the application of AHP.
Novelty: This study innovatively applies the AHP to rebranding strategies in ornamental fish farming, uniquely integrating sustainable development principles with quantitative decision-making. This approach offers a new paradigm for strategic planning in aquaculture, contrasting with traditional qualitative methods in the field
Genocide and political destruction in Tigray: The imperative for systemic transformation
No full textPurpose: This study examines the severe governance and public service challenges in the Tigray region of Ethiopia following genocide and political destruction, aiming to analyze the impact of the conflict on governance structures and advocate for transformative frameworks.
Methods: A qualitative survey involving 2,280 respondents was conducted using systematic random sampling and snowballing, with data collected through semi-structured interviews, focus group discussions, and field observations, analyzed using ATLAS.ti version 9.
Results: The findings revealed significant gaps between public expectations and government performance, highlighting political destruction, governance collapse, and deteriorating public services. Importantly, the research underscores the often-overlooked invisible damage to political systems that perpetuate ongoing violence and societal decay.
Limitations: This study emphasizes the need for governance and political transformation that enhances accountability, transparency, and citizen engagement to prevent further political decay, calling for coordinated governance strategies aligned with democratic principles to empower citizens and contribute to Tigray's recovery, sustainable development, and social cohesion.
Contributions: This study contributes to the theoretical and empirical body of knowledge on the impact of genocide on politics and governance and the strategies for the post-genocide transformation of governance and society
Cloud accounting: strategic advantage for maximising Shareholder wealth in Nigeria’s pharmaceutical sector
No full textPurpose: This study examines the effect of cloud accounting on shareholder wealth maximization among listed pharmaceutical firms in Nigeria. Specifically, this study examined the effect of cloud accounting software usage and cloud accounting software intensity on the return on equity of listed pharmaceutical firms in Nigeria.
Methods: An ex post factor research design was used in this study. A sample size of Five listed pharmaceutical firms in Nigeria were purposively sampled from a population of seven (7). Secondary data were sourced from the annual reports of firms from 2014 to 2023, covering a ten-year period. In addition to the descriptive analysis, model diagnoses such as multicollinearity, autocorrelation, heteroskedasticity, and normality tests were conducted to validate the model. Hypotheses testing was performed using estimates from robust least-squares regression at the 5% significance level.
Results: The findings indicate that while cloud accounting software usage significantly improves the return on equity of listed pharmaceutical firms in Nigeria (p-value = 0.0056), cloud accounting software intensity negatively affects the return on equity of listed pharmaceutical firms in Nigeria (p = 0.0147).
Limitations: This study’s limitation is based on the fact that the findings cannot be generalized to other sectors apart from the Nigerian pharmaceutical sector.
Contributions: Based on the findings of the study, pharmaceutical firms in Nigeria should enhance their investment in cloud accounting software by regularly training their finance teams on the effective use of these systems to maximize the benefits of cloud accounting to improve shareholder value
Towards the financial well-being of Gen-Z: A study at Tri Ratna School – Jakarta with Locus of Control as a mediation variable
No full textPurpose: This study aimed to analyze the influence of financial literacy and lifestyle on financial well-being among Generation Z (Gen-Z), with locus of control as a mediating variable. In this study, locus of control refers to an individual's belief in internal and external influences in making decisions or taking actions, which is expected to mediate the relationship between financial literacy, lifestyle, and financial well-being.
Research methodology: The data used in this study were collected through a survey of students, teachers, and staff members of Gen-Z at Tri Ratna School-Jakarta, aged between 16 and 27 years. The analysis was conducted using Partial Least Structural Equation Model (PLS-SEM) analysis to test the relationships between variables.
Results: The findings of this study are expected to provide insights into the importance of financial literacy and the influence of lifestyle in shaping the financial well-being of Gen-Z as well as the role of locus of control in strengthening or weakening these influences. The findings are expected to serve as a reference for financial education and the development of more effective policies to improve the financial well-being of younger generations in Indonesia, particularly Tri Ratna School-Jakarta
Influence of tour operator’s sustainability practices on tourists’ spending and trip duration
No full textPurpose: This study examines how sustainability practices influence tourists' propensity to spend more time and extend their stay.
Research Methodology: The study involved 114 tour firms and 342 tourists in Nairobi City County, Kenya. Tour operators' sustainability adoption levels were categorized using Z-scores from a compliance checklist, while tourist behavior was assessed through questionnaires. General Linear Models (GLM) were used to analyze the relationship between adoption levels and tourist behavior.
Results: The findings of the study reveal that higher levels of sustainability - specifically Very High (VH), high (H), and moderate (M)–are positively associated with increased spending and longer stays. In contrast, low (L) and Very Low (VL) sustainability levels did not significantly affect these behaviors.
Limitations: The use of Z-scores for categorization reduces complex data to a single dimension, which may oversimplify subtle differences in the adoption of sustainability practices among tour operators.
Contribution: These results offer valuable insights for tour operators and stakeholders, demonstrating that integrating sustainability into business operations not only benefits the environment and local cultures, but also enhances economic outcomes for businesses and destinations