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The influence of service, innovation, integrity on taxpayer compliance with education as a moderating variable at the UPT PPD/Samsat Karimun Office
No full textPurpose: This study analyzes the influence of service, innovation, and integrity on taxpayer compliance with education as a moderating variable in the UPT PPD/Samsat Karimun office.
Methodology: This study used a quantitative and descriptive approach with a population of all 2-Wheeled Motor Vehicle Taxpayers, namely 64,003 people, to obtain a sample of 156 respondents. This study used primary data with data sources, distributing Google form questionnaires, and going directly to the field. The data analysis technique used is the partial least squares (PLS) approach, which is a structural equation model (Structural Equation Modeling or SEM) based on components or variants, SmartPLS 4.0.
Results: Based on the results of this study, it can be concluded that 1) service quality has a significant positive effect on taxpayer compliance, with an original sample value (O) of 0.305 and T-statistic of 2.235. 2) Innovation does not have a significant effect on taxpayer compliance, with an original sample value (O) of 0.252 and T-statistic of 0.870. 3) Integrity has a significant positive effect on taxpayer compliance, with an original sample value (O) of 0.370 and T-statistic of 2.082. 4) Service does not have a significant effect on tax education, with an original sample (O) value of 0.043 and T-statistic of 0.197. 5) Innovation has a significant positive effect on tax education, with an original sample (O) value of 0.313 and T-statistic of 1.984. 6) Integrity does not have a significant effect on tax education, with an original sample (O) value of 0.529 and T-statistic of 1.916. 7) Service has a significant positive effect on taxpayer compliance through education, with an original sample (O) value of 0.308 and T-statistic of 2.091. 8) Innovation does not have a significant effect on taxpayer compliance through education, with an original sample (O) value of 0.059 and T-statistic of 0.367. 9) Integrity does not have a significant effect on taxpayer compliance through education, with an original sample (O) value of 0.100 and T-statistic of 0.510. 10) Education has a significant positive influence on taxpayer compliance, with an original sample value (O) of 0.419 and T-statistic of 1.976
Mediating role of attitude in green purchase intention for solar power plants: A green marketing analysis
No full textPurpose: The principal objective of this study is to identify the factors that might influence the inclination towards eco-friendly purchases while considering the incorporation of renewable energy via Solar Power Generation Systems (PLTS).
Research Methodology: A comprehensive data analysis was conducted using a Structural Equation Model (SEM) facilitated by the SMART PLS. This study targets household electricity consumers in Palembang, Indonesia.
Results: The findings indicate that Environmental Knowledge has a significant impact on Green Purchase Intention, whereas green product awareness plays a notable role in influencing green purchase intention. Moreover, it was found that attitude did not significantly affect Green Purchase Intention. Green Product Awareness has a substantial effect on green purchase intentions. Notably, this study establishes that Environmental Knowledge does not impact Green Purchase Intention through attitude, indicating partial mediation. The findings of this study emphasize the critical role of Environmental Knowledge and Green Product Awareness in shaping green purchase intentions among electricity consumers in Palembang, Indonesia.
Limitations: Fostering an environment that is conducive to enhancing environmental literacy and promoting awareness of green products is imperative.
Contribution: This research explores the various elements that impact the likelihood of making eco-conscious purchases, particularly in relation to embracing renewable energy technologies
Financial and non-financial disclosures on sustainable development: The mediating role of environmental accounting disclosure practices
No full textPurpose: Environmental accounting is a complementary and contributory component of corporate governance that can achieve sustainable growth and development. This study investigates the financial and non-financial disclosures that influence sustainable development through the mediating effect of environmental accounting disclosure practices.
Research methodology: Self-administered questions in a closed-ended questionnaire were used, employing a five-point Likert scale to quantify opinions. Data were collected purposively and physically by the researchers from 338 respondents using a pretesting modified process, a pilot survey, a final survey, and finally analyzed using the PLS-SEM.
Results: Our study reveals that non-financial disclosure has both direct and indirect effects on sustainable development through environmental accounting disclosure practices, while financial disclosure only has indirect effects. Environmental accounting disclosure practices exert a statistically significant influence and predictive power on sustainable development.
Limitations: Our study is limited to listed textile companies, without considering non-listed textiles, ready-made garments (RMG), and other listed manufacturing companies in Bangladesh.
Contribution: The study findings convey a meaningful message to listed textile companies, their managers, researchers, regulators, and practitioners, urging them to integrate and enhance environmental practices for sustainability. These findings contribute significantly to the literature and may influence multinational buying companies.
Novelty: This pioneering accounting research aims to articulate the scale and theoretical validation of accountants’ perceptions by studying the mediating effect of environmental accounting disclosure practices between financial and non-financial disclosures and sustainable development through PLS-SEM
Evaluation of risk management for optimizing service quality in XYZ regional general hospital
No full textPurpose: The study aims to evaluate the implementation of risk management at XYZ Hospital using the ISO 31000:2018 framework and provide recommendations for improvement to optimize service quality.
Method: The method used was descriptive qualitative with a case study approach and a type of evaluation through primary and secondary data collection.
Results: The results show that the implementation of risk management at XYZ Hospital has not been effective, including not determining risk appetite, the risk register is not updated, risk analysis does not use the scale of impact and possibility, a risk treatment plan has not been developed, and all risk owner units have not carried out risk reporting.
Limitations: The limitations of this research include not conducting interviews with all risk-owner units, limiting the evaluation framework to ISO 31000:2018, and focusing solely on one research object.
Contribution: The evaluation results of this study and recommendations for improvements in the risk management process can help XYZ Hospital achieve optimal performance in improving service quality.
Novelty: This research provides a new contribution to risk management in health services, focusing on implementing risk management in hospitals with the status of Regional General Hospitals. In addition, this study presents a comprehensive evaluation that fills a gap in the literature and provides practical insights for improving risk management practices at XYZ Hospital
The impact of intellectual capital on business efficiency and financial success in creative SMEs
No full textPurpose: This study examines the role of Intellectual Capital (IC), including Human Capital (HC), Structural Capital (SC), and Relationship Capital (RC), as moderating variables in the relationship between business efficiency and financial performance, measured by Return on Assets (ROA) and Return on Sales (ROS) in Creative Economy-based Micro, Small, and Medium Enterprises (MSMEs) in Palembang City.
Method: Using financial data from MSMEs between 2020 and 2023, this study employs a quantitative approach and a survey method. The study population consisted of 1,233 MSMEs across 15 creative economy subcategories, guided by the Department of Industry and Trade of Palembang City. A total of 400 respondents were selected using Slovin's formula and purposive sampling. Data were collected through direct interviews and questionnaires and analyzed using the Panel Least Squares Method.
Results: The findings reveal that Business efficiency significantly influences ROA but not ROS. Human capital enhances the impact of business efficiency on both ROA and ROS, whereas customer capital does not strengthen this relationship. Structural capital boosts the effect of business efficiency on ROA but not on ROS.
Limitations: This study is confined to Palembang City and the creative economy MSME sector, necessitating cautious generalization to other regions or sectors. Future research should explore additional moderating variables beyond IC.
Contribution: This study contributes to the understanding of IC's role in enhancing business efficiency and its subsequent impact on the financial performance of creative economy-based MSMEs.
Novelty: This research highlights the critical importance of managing human capital and structural capital to improve financial outcomes, providing new insights into the factors influencing the performance of creative-economy MSMEs
Understanding financial management as a determining factor for the success of MSMEs: A qualitative study
No full textPurpose: This study aims to explore the understanding of financial management among micro, small, and medium enterprises (MSMEs) and how such understanding influences the success and sustainability of their businesses. The primary focus is to identify key financial management factors considered essential by MSME owners and the challenges they face in implementing effective financial practices.
Research Methodology: This research employs a qualitative literature review methodology, analyzing relevant studies, reports, and articles related to MSME financial management. The study synthesizes insights from various sources to provide a comprehensive understanding of the current practices, challenges, and factors that contribute to the financial success of MSMEs.
Results: The findings indicate that a solid understanding of financial management, including cash flow management, transaction recording, and long-term financial planning, plays a crucial role in the success of MSMEs. Despite the recognition of its importance, many MSME owners face barriers such as lack of financial knowledge, limited access to financial resources, and reliance on manual accounting methods. Moreover, many fail in long-term financial planning, which impedes their ability to manage risks and plan for business expansion effectively.
Limitations: This study is limited to a qualitative literature review, which may not capture the full range of experiences from MSME owners across different sectors or regions.
Contribution: This research contributes valuable insights for MSME owners, financial institutions, and policymakers in understanding the critical role of financial literacy and providing better support for MSMEs
Determining the best alternative to build and operate a new coal crushing facilities: Analytical hierarchy process approach
No full textPurpose: This study examines the increase in national coal production in Indonesia and its impact on PT. KLM is one of the largest coal producers in the country. With rising production and shifting global market needs, this study aims to analyze the necessity of building a new Coal Crushing Facility next to the South Pinang Extension #2 area, including evaluating costs and the best strategies for its implementation.
Methods: The research methodology involves analyzing problem trees and stakeholders to uncover business complexities and identify the root causes of issues. Qualitative data were collected using semi-structured interviews. All alternatives were evaluated using Value-Focused Thinking (VFT), and the Analytic Hierarchy Process (AHP) method was employed to determine the best alternative assisted by the Super Decision application.
Results: Based on interviews conducted with subject matter experts (SMEs) and the analysis, three funding solutions were identified: 1. owned by self-financing, and 2. Own by Leasing 3. Rental Scheme.
Limitations: The limitations of this study are that it was sourced from an internal company and gathered from outside the company. An alternative option was produced based on extensive collaborative discussions and interview sessions conducted with subject matter experts within the company.
Contributions: This study provides valuable guidelines for selecting alternative financing to build and operate new coal crushing facilities at South Pinang Extension #2
Factors influencing the development of the cashless payment system: Comprehending the function of the involved participants
No full textPurpose: The prevalence of cashless payments has increased globally owing to their myriad benefits. Furthermore, the use of cashless payments has also increased. Nevertheless, there is a need for more comprehensive research on the acceptance and current methodologies of cashless transactions. This study aims to gain a thorough understanding by identifying the entities involved and their pivotal functions in the payment ecosystem.
Research Methodology: This report seeks to answer two research questions: i) Which factors are involved in the cashless payment ecosystem? What key elements influence the players in adopting a cashless payment ecosystem? Six key ecosystem players and their influencing elements were identified by comprehensively evaluating 63 publications published between 2015 and 2021.
Results: Several benefits are associated with cashless payments, which have led to their growing popularity worldwide. Furthermore, during the COVID-19 epidemic, there was a significant increase in the use of cashless payment methods.
Limitations: On the other hand, more holistic studies on the widespread use of cashless payment methods and their respective modern behaviors are needed.
Contribution: In addition to providing a foundation for further empirical research, this study contributes to resolving adoption-related concerns.
Novelty: This study’s original approach to understanding the various elements driving cashless payment system development by focusing on participant roles and functions is unique. Unlike previous studies, this study examines human dynamics rather than technology or regulatory issues
Impact of intellectual capital on financial performance with company size moderation
No full textPurpose: This study aims to determine the effect of intellectual capital and company size on financial performance and the moderating role of company size on intellectual capital on the financial performance of state-owned companies in the infrastructure sector for the 2017-2022 period.
Research methodology: This type of research is quantitative research that uses descriptive static methods, classical assumption tests, and hypothesis tests. In total, 42 samples were included in the study.
Results: The results show that Intellectual capital has a significant positive effect on financial performance, while company size has a significant negative effect on financial performance. The company size in this study was not able to moderate intellectual capital to financial performance.
Limitations: This study only used data from the IDX for 2017-2022 which allows data not to be obtained in detail. The sample in this study uses only infrastructure sector companies that use rupiah currency.
Contribution: This study reveals that intellectual capital has a positive and significant effect on financial performance, whereas company size does not moderate this relationship, providing important insights for the management of intellectual capital and strategy for state-owned companies in the infrastructure sector.
Novelty: Company size is used as a moderating variable because it is thought to be able to support the company's operational activities in supporting the management of its resources
Credit risk management: An imperative for profitability of Centenary Bank Kabale Branch
No full textPurpose: This study focuses on establishing the effect of credit risk management on the profitability of the Centenary Bank Kabale Branch. Credit Risk Management was operationalized as credit risk identification, risk assessment, and risk control, while profitability was operationalized as Return on Equity, Return on Assets, and Non-Performing Loans.
Research methodology: The study population comprised of 140 respondents. A sample size of 103 respondents was obtained using the Krejcie and Morgan 1970 table for sample determination. This study adopted a mixed method approach. Quantitative data were collected using Self-Administered Questionnaires and analyzed using Pearson’s linear correlation coefficient. Qualitative data were collected through in-depth interviews and analyzed using content analysis.
Results: The findings indicate that the majority of the respondents were male, aged 31–40 years, and bachelor’s degree holders. Risk identification (r=0.882), risk assessment (r=0.776), and risk controls (r=0.829) have a significant positive relationship with profitability at the central bank.
Limitations: The limitations include bias from the respondents and the study being conducted in only one branch, making generalization difficult.
Contribution: These investigations have informed Centenary Bank managers of the importance of credit risk identification, risk assessment, and risk control. Managers should focus on mitigation measures to reduce risks, create a credit risk assessment team to evaluate risks, establish strategies, and prioritize risk management practices by implementing policies in place. The findings contribute to the literature on credit risk management in terms of the central bank.
Novelty: Previous similar research only studied how environmental accounting is implemented in a hospital and did not compare its implementation before, during, and after a pandemic