International journal of business, economics & management
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Good corporate governance moderates the effect of corporate social responsibility disclosure, financial distress and managerial ability on earnings management with variable
Full text linkThe purpose of this study is to empirically examine the effect of corporate social responsibility disclosure, financial distress, and managerial ability on earnings management and empirically test good corporate governance in moderating the effect of corporate social responsibility disclosure, financial distress, and managerial ability on earnings management. The population in this study are all manufacturing companies listed on the IDX in 2017-2021. The sampling method used in this study was non-probability sampling with purposive sampling technique and 70 samples were obtained. This research technique is Moderated Regression Analysis (MRA) using the SPSS program. The results of the study show that the corporate social responsibility disclosure has no significant effect on earnings management. Financial distress has a significant positive effect on earnings management, meaning that the higher the company's level of financial distress, the earnings management will increase. Managerial ability has no significant effect on earnings management. Good corporate governance is not able to moderate the corporate social responsibility disclosure on earnings management. Good corporate governance is able to weaken financial distress in earnings management, meaning that the higher the good corporate governance, the weaker the relationship between financial distress and earnings management
A determinant of the effectiveness of performance-based budgeting implementation and budget absorption in regional government of Bengkulu Province
Full text linkThis study aimed to find out the effect of understanding, training, external pressure and organizational commitment on the effectiveness of performance-based budgeting implementation and budget absorption in the Regional Government of Bengkulu Province. This study was based on the importance of information on performance-based budgeting and budget absorption. The samples taken were from 17 Regional Apparatus Organizations in the Regional Government of Bengkulu Province with a questionnaire that could be researched totalling 90 respondents. The technique of collecting data was using quantitative data by distributing questionnaires and giving them to each respondent with the criteria of having an interest in compiling, using and reporting budget realization or executing the budget from the Regional Government. Hypothesis testing used Smart PLS 3.3. The results of hypothesis testing showed that understanding and training had a significant effect on the effectiveness of performance-based budgeting implementation and had a positive effect on budget absorption. Meanwhile, the external pressure variable had a significant influence on the budget absorption variable but had a negative effect on the effectiveness of performance-based budgeting implementation. In the organizational commitment and effectiveness of performance-based budgeting implementation variables, it had a negative or no significant effect on budget absorption
Identification of MSME product and service marketing strategies using social networking in Indonesia
Full text linkMarketing any business product is essential to do. In today's technological era, the most effective marketing is digital means, especially social networks, which are phenomenal in many circles. This study will try to identify the marketing strategy of MSME products through social networks. We searched electronically for data on literature sources, especially online marketing strategies. The data we found by searching digitally on much literature in the form of books, journal publications, and other sources. We analyzed the data with a phenomenological approach. Computational data analysis involves a comprehensive data coding system, in-depth evaluation, and interpretation to find comprehensive and valid answers. After discussing these findings, we conclude that social networks offer many marketing options through various social media platforms. MSME products can be promoted with very cheap or even free payment systems. The several strategies that we have summarized, among others, by creating a marketing blog, communicating merchandise, establishing relationships, and designing exciting content. Thus, this finding is beneficial for business, academics, and policymakers
Influence e-word of mouth and brand awareness to loyalty brand on era pandemic year 2020: Study case on consumers of wedding organizer services in Palembang
Full text linkThe study aimed to know the influence of e-word of mouth and brand awareness on loyalty in the pandemic era year 2020 (study case on consumer service wedding organizer in Palembang city). The study population is consumers who use service wedding organizers in the town of Palembang year 2020. Selected respondents in the study is para consumer who bought service wedding organizers during the pandemic era in South Sumatra province. As many as 154 respondents with using the non-probability sampling technique. The multiple linear regression analysis shows that E-word of mouth and brand awareness positively and significantly affect loyalty. Show c image very influential wedding organizer in creating a good image with gift review to services that have been used. Give service customer relations to build good connections with consumers who have used it Becomes important for giving impressions, messages, and feedback to services that have been given after-sales service to consumers who have used service wedding organizers to shape concern or addiction service customer relations
Regional economy management: What technologies evidence tell, prospects and challenge for Indonesia
Full text linkThis paper focused on the discussion to answer the problems of regional economic governance and how scientific evidence of the use of Technology can be a prospect and challenge in Indonesia's efforts to develop poor areas into prosperous areas. We study with a phenomenological approach that begins with in-depth data analysis techniques, thorough evaluations, and high interpretations to obtain valid data to answer existing problems. After we develop the data and discuss the results, it can be concluded that the government and other parties can develop the national and local economy by utilizing what Technology works with the prospects and challenges. Technology has brought a life that is now wholly industrialized. Therefore, resources are needed that can manage to see Technology in terms of prospects and challenges so that regional economic governance in Indonesia can be implemented
Factors impact in tax avoidance practices before and during the COVID-19 pandemic
Full text linkThis study aims to obtain empirical evidence regarding the effect of sales growth, corporate risk, and inventory intensity on tax avoidance practice and whether there are significant differences in tax avoidance practice before and during the COVID-19 pandemic. The theory used in this research is agency theory and positive accounting theory. This research was conducted by taking the population of manufacturing companies listed on the Indonesia Stock Exchange from 2018-2021. Using the purposive sampling method per predetermined criteria, researchers obtained 51 sample companies. The data analysis technique used is multiple linear regression analysis and different tests. The results obtained are that sales growth and corporate risk variables have a negative effect on tax avoidance practice and inventory intensity positively affects tax avoidance practice. Meanwhile, there was no significant difference in tax avoidance before and during the COVID-19 pandemic.
Keywords: Sales Growth, Corporate Risk, Inventory Intensity, Tax Avoidance, Covid-1
Does cash flow optimize financial performance of cooperative?
Full text linkGlobalization has changed the corporate sector, allowing the wealthy to control the market. The weak side is excluded from competition and becomes a passive observer. This research examines the cash flow operations of Koyafa's savings and loan and trade sectors to establish its financial performance. The study incorporates quantitative data from Koyafa's financial records and qualitative data from the cooperative's AD/ART. Linear regression was employed using SPSS 25. According to the research, Koyafa has not prepared financial accounts in accordance with PSAK No. 27. The current financial records do not adequately represent Koyafa's competence to manage its finances. According to financial records, Koyafa's liquidity in meeting its short- and long-term financial commitments is still insufficient, even though company earns net money every year. Koyafa's net profit is adequate due of effective asset investment. Cash flow and liquidity have a favorable influence on cooperative earnings, thus it's important to manage them for better financial performance. Koyafa must restructure its company and inventories to meet its goal and objective
Instagram Geotag: Examining consumer satisfaction on instagram social media
Full text linkThe purpose of the research conducted was to determine consumer satisfaction using the geotagging feature on Instagram social media. Provide information to readers who have an interest in using Instagram geotags to find out consumer behavior, especially consumer satisfaction. As reference material for future research on consumer satisfaction in influencing consumer behavior. This research is expected to play a role in the development of knowledge in the field of marketing management and can provide input and considerations to readers in analyzing changes in consumer behavior, especially in consumer satisfaction
The effect of net trade cycle, firm size, and networking capital on profitability with cash holdings as intervening variables in cement companies in Indonesia
Full text linkThis study aims to examine a model that hypothesizes that the net trade cycle, company size, and net working capital of cement companies in Indonesia impact achieving a return on assets as a proxy for profitability through the company's cash holdings. The sample consists of 45 cement producers in Indonesia that have produced commercially before 2011 and regularly publish company annual reports. The results of the path analysis confirm that the net trade cycle, firm size, and networking capital do not affect the return on assets as a proxy for profitability. Likewise, statistically, it still shows the same results after being mediated with cash holdings. Moreover, found the effect of cash holdings on ROA. These findings can provide a starting point for further research to find a more appropriate formula to increase profitability, especially for companies in the cement sector in Indonesia, where utilization rates tend to be low, and market conditions are becoming very competitive
The effect of quality of service, promotion and prices on customer satisfaction of Semen Baturaja
Full text linkThis study means to decide the impact of administration quality, advancement, and cost on consumer loyalty of Semen Baturaja. The populace in this study were all building material shops in the Palembang region, with upwards of 535 structure shops in 2022. The example utilized in this study was 100 respondents who were customers of building shops in the Palembang region who bought Semen Baturaja in 2022 utilizing a straightforward irregular examining method. The numerous straight relapse investigation results show that help quality, advancement, and cost decidedly and fundamentally influence consumer loyalty at Semen Baturaja. Quality of service, apart from direct telephone calls and WhatsApps and Tokopedia, it is better if PT Semen Baturaja (Persero), Tbk also provides ordering services through more diverse e-commerce services. Promotion, PT Semen Baturaja (Persero), Tbk should not only give gifts to consumers who buy cement in large quantities but also give gifts to consumers who make small quantities even though the gifts given are not too expensive, such as gifts of tools. Construction support (plastic buckets, cement spoons, etc.).