International research journal of management, IT and social sciences
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Purchase decisions for standard needs at Puri Taman Sukawati company
This study aims to find out and analyze the effect of Customer solutions, Customer cost and Convenience on the psychological consumers of Toko Puri Taman Sukawati, and to find out and analyze the psychological influence of consumers on the purchasing decisions of consumers of Toko Sukawati Park Castle. The population used is customers who have purchased Puritaman basic necessities products domiciled in Sukawati district, the number of which cannot be mentioned or calculated with certainty (infinite). The sampling technique used in this study is purposive sampling technique. The number of sample members or sample size (sample size) set in this study was 95 respondents. Data collection was carried out using questionnaire tools. The analysis technique used is multiple regression analysis
The effect of environmental performance, managerial ownership, and dividend policy on the relative value of a company
Relative value of a company is a method of determining the value of an asset by looking at the price of a comparable asset relative to common variables such as income, book value, or sales. The relative value method allows investors to make an equivalent comparison of the values of similar assets. This study aims to examine the environmental performance, managerial ownership and dividend policy on the relative value of a company. The population of this study is all companies that follow the Corporate Performance Rating Assessment Program (PROPER) and have a positive relative value listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021. The sample determination technique uses a saturated sampling technique with a sample number of 70 companies. In this study, the relative value is measured by combining the value of price to book value (PBV), price to earnings ratio (PER) and price to sales ratio (PSR). Environmental performance is measured using PROPER, managerial ownership is measured using managerial ownership (MOWN) and dividend policy is measured using dividend payout ratio (DPR). The data analysis technique used was multiple linear regression analysis
Playful activities in the learning process
In the field of education, the benefits of playfulness are widely known in the teaching-learning process, from where they contribute to the integral development of the student. As a problem in the Juan Montalvo Educational Unit No. 41, these activities have not been used as a strategic tool to facilitate the teaching-learning process, the objective of the research is to analyze the playful activities in the teaching-learning process, in its development the playful characterizes , its benefits in the teaching-learning process are identified, and activities are proposed to strengthen the teaching-learning process. This study is based on a qualitative type of research where the documentary analysis and interview techniques were used. The study population corresponds to two managers, to whom the interview was applied. It was obtained as a result that the playful are necessary in the teaching-learning process, having benefits that contribute to creative thinking
Firm size moderate the effect of audit quality and managerial ownership on investment efficiency
This study aims to examine the effect of audit quality and managerial ownership on firms' investment efficiency. In addition, this study also aims to investigate the effect of firm size in moderating the effects of audit quality and managerial ownership on investment efficiency. The population of this study is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX). Using a sample of 162 companies in 2019-2021, 486 observations were obtained. This study used logistic and moderated regression analyses (MRA) with Eviews 12 software for data analysis. The results show that audit quality does not affect investment efficiency. Managerial ownership affects investment efficiency. Firm size does not moderate the effect of audit quality on investment efficiency. Firm size can strengthen the effect of managerial ownership on investment efficiency
Environmental management accounting model in the hotel industry
The impact of tourism industry activities can cause various environmental problems that are detrimental to various parties. This is a social burden, which must be taken seriously. Environmental Management Accounting is a concept that helps companies contain business impacts in the form of monetary units. The application of Environmental Management Accounting helps companies deal with environmental problems by recording all production activities to be reported in the company's environmental cost report. Although until now there is no standard that requires full environmental accounting disclosure. The research methodology uses case studies. This research aims to develop a model in the form of an accounting policy that contains the concept; emphasize relationship patterns and clarify environmental management accounting practices in the hotel industry. Data analysis was carried out using the Miles and Huberman model. The research results show that environmental management accounting is still considered necessary because it does not affect the business climate. In addition, the relationship between a company's environmental performance presented in the company's accountability report and its financial or economic performance is still doubtful
Developing classroom management skills for pre-service primary education students through pedagogical training in Vietnam
The article focuses on the development of classroom management skills for pre-service primary education students through pedagogical training. The study employs a literature review method to explore various pedagogical training approaches designed to enhance classroom management abilities for future teachers. The article highlights the significance of a strong theoretical foundation in classroom management. Pre-service teachers need to grasp essential concepts and theories related to classroom management to effectively address challenges in the classroom and foster a positive learning environment. Moreover, practical strategies, such as behavior management techniques and setting clear expectations, are emphasized as crucial elements for developing classroom management skills. Additionally, the article emphasizes the positive impact of teacher-student relationships on effective classroom management. Building rapport with students, showing empathy, and creating a supportive learning environment are identified as critical factors in successful classroom management. Furthermore, the article stresses the importance of personalized support in classroom management. Pre-service teachers should be equipped with strategies to address the diverse behaviors and learning needs of their students, ensuring that each student receives appropriate guidance and assistance. The practical implications of the research findings lie in the design and enhancement of comprehensive and practical pedagogical training programs for pre-service primary education students.
Job satisfaction moderate the effect of integrity, work experience, and organizational commitment on audit quality
This study aims to provide a more comprehensive view of the influence of integrity, work experience, and organizational commitment on audit quality moderated by job satisfaction. A quantitative associative approach was used in this study with a total sample of 59 people, namely all auditors at the Inspectorate of the Province of Bali. Data collection techniques used questionnaires which were analyzed with structural equation modelling with SmartPLS3.0 and for descriptive statistical testing using SPSS 25. The findings in this study are integrity, work experience, and organizational commitment have a positive effect on audit quality. Regarding moderating variables, job satisfaction strengthens the positive effect of integrity and work experience on audit quality, and job satisfaction does not moderate the effect of organizational commitment on audit quality. The conclusion from this study is that the higher the integrity, work experience, and organizational commitment, the auditor tends to be responsible for carrying out inspection duties to obtain good audit quality. Job satisfaction is an additional benefit to increase the integrity and work experience of the auditor in carrying out audit duties to realize good audit quality
The Role of Celebrity Endorsements in Breaking Advertising Clutter and reducing Advertising Avoidance on Social Media Networks
In the light of the business environment dominated by marketing noise and advertisements that surround us from every angle, relying on the popularity of social networks has become insufficient to pass advertising messages into the minds of the customers. We live today amid a sea of advertising clutter that undermined the efforts of marketers in conveying their voices to target customers. Besides, technology has given customers greater opportunities to choose the appropriate way to deal with advertising messages, whether by ignoring or blocking them. Therefore, the study sought to reveal the extent of the existence of advertising clutter on social media networks and its relationship to advertising avoidance, and then determine the role that celebrity endorsement can contribute to breaking this clutter and reducing advertising avoidance. The study adopted the quantitative approach in measuring its variables by surveying a large sample of Iraqi social network users, which numbered (837) respondents. The study concluded that advertising clutter on social networks has reached unjustified and unwelcome levels. Moreover, the results confirmed that the celebrity endorsement strategy has a prominent role in penetrating clutter and reducing advertising avoidance
Trade sales promotion and distributors’ performance of fast-moving consumer goods (FMCGS)
This study examined trade sales promotion and distributors’ performance of fast-moving consumer goods (FMCGs). It was carried out to establish the effects of trade allowance, dealers’ contest and rebate on distributors’ performance with special reference to fast-moving consumer goods. The study adopted survey research design. The sampling technique adopted was judgmental sampling. Primary data were obtained from 218 retailers and wholesalers of fast-moving consumer goods using a 5-point Likert scale questionnaire. The hypotheses developed for the study were tested using simple linear regression. Consequently, it was found that rebate had the highest significant positive effect on distributors’ performance, while trade allowance and dealers’ contest had the second and third-highest significant positive effects on distributors’ performance of FMCGs respectively. Therefore, the study concluded that trade sales promotion strategy has a significant positive influence on distributors’ performance in the context of fast-moving consumer goods (FMCGs). The study also made practical and theoretical implications for further research
Readiness of economics students for industry 4.0: A case study at private Universities in Vietnam
The present study aimed to qualitatively investigate the readiness for The Fourth Industrial Revolution (Industry 4.0) of economics majors at Vietnam’s private universities. Initially, A survey questionnaire was built to collect data from 350 students majoring in economics at private universities in Vietnam. The rate of valid answers is 100% (N=350). Descriptive statistics and regression analysis were used to analyze quantitative data. Through the regression analysis, findings confirmed a research representative model which had previously hypothesized that perceptions, tech skills, and non-tech skills of Vietnamese economics majors are correlated to their readiness for Industry 4.0. The findings of this study suggest that higher education plays a crucial role in heightening undergraduates’ skills to gear up for their future careers during this disruptive development. The analysis results of the article can be used as a reference to increase college students' readiness toward IR 4.0, thereby ensuring the quality of students after graduation to meet the needs of societ