Scientificia (E-Journals)
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Factors Affecting Individual Taxpayer Compliance with Practice Self Assessment System as Intervening Variable
Get PDFThe purpose of this study is to obtain empirical evidence whether perceptions of corruption, fiscal services and tax sanctions affect taxpayer compliance with the practice of self assessment system as intervening variable. The research design used is quantitative with primary data. Respondents in this study are financial managers, accounting managers and tax managers of companies registered in the MM2100 Industry area amounting to 219 people. Data analysis was performed using Sequential Equation Modeling (SEM) software - Lisrel 8.70 with a tolerable error rate of 5%. The results show that the direct influence of perceptions on corruption and fiscal services on taxpayer compliance can not be proven, but the perception of tax sanctions on compliance can be proven. The direct influence of perceptions on corruption, fiscal services and tax sanctions on the practice of self assessment system can be proven. The indirect influence of perceptions on corruption, fiscal services and tax sanctions on taxpayer compliance through intervening variables ie self assessment system practice can be proven.
Research paper
Keywords: Perception, corruption, fiscal services, tax sanction and self assessment system
Reference to this paper should be made as follows: Basri, S. Y. Z. & Dwimulyani, S. (2018). Factors affecting Individual Taxpayer Compliance with Practice Self Assessment System as Intervening Variable, Journal of Entrepreneurship, Business and Economics, 6(1), 116–143
Context Specificities in Entrepreneurship Research
Get PDFResearch in entrepreneurship is mostly concentrated on two specific developed areas – Europe and North America. Investigation in other parts of the world is extremely limited, whereas entrepreneurship is potentially contributing to these economies. To comprehend entrepreneurship in a more nuanced way, researchers have already made calls to incorporate context specific aspects of comparatively under explored regions, that can be absent in or substantially different from the western developed economies. Yet to date, there is no systematic analysis to explore how context specificities of these regions are contributing to the extant literature by providing insightful findings. With a notion to advance the understanding of entrepreneurship research, based on a comprehensive literature review, this article identifies the key contextual features of the existing studies, and building upon the critical analysis, it demonstrate a way forward.
Literature review
Keywords: Entrepreneurship, Small Businesses, Micro-businesses, Context, Context Specific Aspects
Reference to this paper should be made as follows: Jaim, J., & Nazmul Islam, M. (2018). Context Specificities in Entrepreneurship Research, Journal of Entrepreneurship, Business and Economics, 6(1), 59–77
Strategic Assessment of Indonesian E-Commerce Fashion Business
Get PDFWith the increasing number of Internet users in Indonesia, the number of Fashion E-Commerce Business also grows rapidly along with the fact that this industry has contributed greatly to the economic growth. However, the growing number of the incumbents apparently creates a major problem of competition within them and result in many challenges and obstacles to survive in the industry. In order to overcome these issues, a qualitative case study research was completed using a strategic management approach to aim at contributing a generalization theory in business strategy of SMEs. Both external and internal environmental scanning were made through secondary data, observation, and interviews to four businesses which assumed to represent the Fashion E-Commerce Business in Indonesia. EFAS and IFAS matrices were used, which followed by SFAS matrix that resulted in some strategies to be pursued and a conclusion suggesting a differentiation business strategy. It will result in uniquely owned strategies, complex external and internal linkages which are difficult to imitate by other players. With this, the business will have a sustainable competitive advantage to survive in the long term.
Research paper
Keywords: Business Strategy, Environmental Analysis, Fashion, SFAS, SMEs, Strategic Management
Reference to this paper should be made as follows: Natalie, S., & Wandebori, H. (2018). Strategic Assessment of Indonesian E-Commerce Fashion Business, Journal of Entrepreneurship, Business and Economics, 6(1), 1–35
Altruism as Component of Leadership: An Indian Perspective
Get PDFAmong various components of leadership, altruism has a significant place. Various noble characters around the world have exhibited the power of altruism in their behaviour which can be linked to their special achievements. Altruism is not very common among the entrepreneurs, and requires a strong willpower and determination with a selfless heart on the part of the subject. India’s ancient history and cultural accounts are full of stories through which relevant lessons in altruism can be profitably withdrawn. While performing and working with altruistic behaviour, a leader’s incredible approach of morality has been widely studied and examined in the Indian literary texts by several intellectuals. This paper intends to emphasise the significance of altruism in the modern competitive materialistic world. An attempt has been made to analyse the inevitability of altruism through the works of creative literature and their employability in the study of modern management.
Research paper
Keywords: Leadership, Literature, Altruism, Ethics, Management, Noble Behaviour, Vedas
Reference to this paper should be made as follows: Kaushal, N., & Mishra, S. (2018). Altruism as component of leadership: An Indian Perspective, Journal of Entrepreneurship, Business and Economics, 6(2), 1–11
The Contribution of Corporate Social Responsibility for Increasing Corporate Image and Word of Mouth in Indonesia Islamic Bank
Get PDFRecently Corporate Social Responsibility (CSR) is highlighted as an important factor to make figure in many industries. Interestingly, there are not many researches in Islamic banking industry. The purpose of this research is to analyze whether CSR has a significant relationship toward Corporate Image (CI) and Word of Mouth (WOM) in Islamic bank. Furthermore, this research also to examine the effect of CI toward WOM in Islamic banking industry. The data is collected using questionnaire method involving 238 bank’s customer who get chosen for CSR program from bank. The data is analyzed using Partial Least Square. The result from this research showed that CSR has a positive significance effect towards CI and CI has positive has positive significant effect towards Word of Mouth. In the end, this research revealed that banking industry should focus more on implementing effective CSR because it shows positive correlation toward creating positive CI and WOM which could persuade customer decision toward choosing their personal Bank.
Research paper
Keywords: CSR, Corporate Image, WOM
Reference to this paper should be made as follows: Suryani, T., & Lindiawati, S. (2018). The Contribution of Corporate Social Responsibility for Increasing Corporate Image and Word of Mouth in Indonesia Islamic Bank, Journal of Entrepreneurship, Business and Economics, 6(2), 29–44
Improving Technical Training Performance with Knowledge Management Principles
Get PDFXYZ Corporation implements “Khatulistiwa” Program as one of its Employee Development Programs (EDP) which main purpose is to accelerate learning process for fresh graduate new employees in the first five years of their career. Based on the survey result and the focus group discussion, there are two valid root causes of the problem, which are training planning process quality and training execution quality. The focus group discussion also resulted in business solutions to solve the problem by considering KM Metrics (Participation, Capture and Reuse) including: improve planning process and availability of training information by improving web-based information system, add more Guided Experience (GE) program and utilize IBU Subject Matter Expert (SME) to reduce dependency on overseas instructor as well as to encourage participation, capture and reuse of information within business unit, and using technology for implementing long distance learning (tele-conference training, etc).
Research paper
Keywords: Employee development, knowledge management, training planning process, training execution
Reference to this paper should be made as follows: Pringgabayu, D., & Wirakanda, G.G. (2018). Improving Technical Training Performance with Knowledge Management Principles, Journal of Entrepreneurship, Business and Economics, 6(1), 92–115
Possible Green Power Marketing Strategies to Promote Solar Power in Sri Lanka
Get PDFThe need to invest in alternative energy solutions to supplement the increasing demand for power by the growing national economy of Sri Lanka has become a significant issue at present. One of the approaches adopted by the country to address this issue is to promote the use of solar power in the household sector in order to reduce its dependence on the national power grid and to increase the energy efficiency in their daily activities. As the participation of the private sector is involved in this undertaking, the problem of identifying the most appropriate marketing methods that can be used to promote solar power in the household sector arises. This research by focusing on the problem has contributed to the green power marketing literature by identifying and applying four selected marketing strategies that can be used to market solar power in Sri Lanka. A descriptive research methodology has been used in this study by conducting a survey that was administered to a selected sample from a population that included 110 households and 25 marketing experts. The Study that was carried out over a period of eight months used a questionnaire and the online interview as survey instruments. It proposes a green power marketing framework for a solar power industry in Sri Lanka. The findings of this study present a convincing case that Cause-related, Community-based and personal selling strategies may work to promote solar power in Sri Lanka. Traditional methods like promotional marketing have little influence on customers. Potential customers also suggested that the marketing approach needs to be more environment-friendly and community based. In future researches it is advisable to study in different contexts such as emerging, developing and developed economies and making comparisons.
Research paper
Keywords: Cause-related marketing, Community-based marketing, Green Power Marketing, Personal selling marketing, Promotional marketing, Solar power
Reference to this paper should be made as follows: Ambepitiya, K. (2018). Possible Green Power Marketing Strategies to Promote Solar Power in Sri Lanka, Journal of Entrepreneurship, Business and Economics, 6(1), 166–204
Designing the Business Model of Herbal Pharmaceutical Knowledge based Companies
Get PDFToday, research has indicated Knowledge based companies as a potential area in promoting knowledge economy, and due to the substantial added-value they make in the knowledge economy of the countries, these companies play a pivotal role in producing national income. Considering the novelty of the field of designing business models for herbal pharmaceutical Knowledge based companies and the importance of these companies among Knowledge based companies on the one hand, and the lack of academic research on exploring these companies on the other hand, the need for a comprehensive business model to help understand the components of herbal pharmaceutical Knowledge based companies seems urgent. This study aimed at identifying and prioritizing the components of business models and also structuring a business model of herbal pharmaceutical Knowledge based companies around these components. The Friedman test was used to prioritize the importance of the components of Knowledge based companies' business models. The statements of the present study's questionnaire were collected from the literature and the experts' opinions, too. Out of the 130 distributed questionnaires, 119 were collected which were analyzed by employing the Cochran test of the SPSS Statistics software. The components of key activities with the mean ranking of 6.76, cost structure with 6.09, and key resources with 6.06 were the most important components and customer relationships with 5.67, value propositions with 5.45, key partnerships with 4.10, distribution channels with 4.04, customer segment with 3.60, and revenue streams with 3.24 were the least important ones.
Research paper
Keywords: Business model, Knowledge based companies, Herbs, Friedman’s test
Reference to this paper should be made as follows: Asadnezhad, M., Hejazi, R., Akbari, M. & Hadizadeh, E. (2017). Designing the Business Model of Herbal Pharmaceutical Knowledge based Companies, Journal of Entrepreneurship, Business and Economics, 5(2), 47–63
What can Schumpeter tell us about women entrepreneurship in Iran?
Get PDFOffering a view of entrepreneurship enhanced by innovation, Schumpeter underlined its importance in modern economics and business. The case of Iran, an economy recently opening to international markets and recovering from international sanctions, will be interesting when it comes to entrepreneurship. The aim of this paper is to reflect on women entrepreneurs in Iran using a Schumpeterian framework, in an attempt to come up with recommendations for the challenges they are facing. A review of contemporary research on entrepreneurship and innovation is conducted, taking into account their contributions to the initial theory built by Schumpeter. This is complemented with the Global Entrepreneurship Monitor (GEM) report for 2015-2016, as it provides comprehensive data on the target country (Iran) and topic (Entrepreneurship). It results that entrepreneurship in Iran demonstrates a relatively low inclination for innovation following the Schumpeterian thought, in which it is central along with other factors. A gap therefore exists between the approach taken and what Iranian new ventures feature. An enhanced entrepreneurial education is eventually identified as a way of fostering innovation to Iranian women entrepreneurs, a solution that could help overcome their issues. Thus, they would be able to take part more efficiently in entrepreneurial ventures, acting as a disruptive factor following Schumpeter’s view of innovation. A review of the literature about Schumpeter’s approach is conducted first, followed by a focus on women’s entrepreneurship in Iran. In addressing this issue, several recommendations providing ground for future research are suggested.
Research paper
Keywords: Iran, Entrepreneurship, Innovation, Education, Women Entrepreneurship
Reference to this paper should be made as follows: Sicrad, B. (2017). “What can Schumpeter tell us about women entrepreneurship in Iran?”, Journal of Entrepreneurship, Business and Economics, Vol. 5, No. 1, pp. 185–215
Exploring the characteristics of potential entrepreneurs: An empirical study
Get PDFEntrepreneurship is a popular research topic over the last several decades. Various authors study the characteristics that best define future entrepreneur profiles. In this paper, we apply a framework to screen school populations in the Azores Islands, Portugal, for the prospects of entrepreneurship and to study the profiles of those who show noticeably entrepreneurial orientations. In this paper, we apply the ordinal probit regression model, often referred to as the ordered probit model, in order to explain the entrepreneurial prospects of students in high school in the Azores Islands. The findings revealed that the factor “Entrepreneurial orientation” only explains, in part, prospects for entrepreneurship. In this context, the results emphasize the importance of some entrepreneurial skills and personality characteristics in the development of entrepreneurial spirit. The findings also highlight the role of entrepreneurship education in the entrepreneurial attitudes and the role of entrepreneurial learning in the development of entrepreneurial skills
Research paper
Keywords: Entrepreneurship; Entrepreneurial prospects; Personality traits; Ordinal regression
Reference to this paper should be made as follows: Couto, G., Sousa, A., & Pimentel, P. (2017). Exploring the characteristics of the potential entrepreneurs: An empirical study, Journal of Entrepreneurship, Business and Economics, 5(2), 1–18