International journal of business, economics & management
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Strategies for the management and development of higher education institutions in the border area of Indonesia and Malaysia in Sambas Regency, West Kalimantan Province
Full text linkThis study discusses strategies for managing and developing higher education institutions in the Indonesia–Malaysia border region, particularly in Sambas Regency. The background of this study is based on the need to strengthen higher education institutions in the border region so that they are able to respond to local challenges and be globally competitive. The method used is field research conducted intensively to obtain direct data from the study subjects. The results of the study indicate that the management and development of higher education institutions are carried out through three main strategies. First, institutional transformation by encouraging massive changes in the form of higher education institutions towards a larger scale. Second, the establishment of strategies, policy directions, performance, and curriculum development that are responsive to the needs of the border community and in line with the vision of internationalization. Third, the sustainable strengthening of human resources with a focus on increasing the number of faculty members holding doctoral degrees. These findings, it is recommended that the Sambas State Polytechnic and IAIS Sambas be merged into the Sambas State University as a large higher education institution capable of competing and being on par with state universities in neighbouring countries, such as Malaysia
Examining the effect of related-party transactions, thin capitalization, and capital intensity on firms’ tax avoidance behaviour: The moderating effect of sales growth
Full text linkThis study aims to examine the effects of related-party transactions, thin capitalization, and capital intensity on tax avoidance, as well as to evaluate the moderating role of sales growth. The research is grounded in agency theory and positive accounting theory, employing a quantitative approach using Moderated Regression Analysis. The sample consists of 442 firms selected through purposive sampling, yielding a total of 2,210 firm-year observations from manufacturing companies in the health care, basic materials, industrials, consumer cyclicals, and consumer non-cyclicals subsectors listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The findings reveal that related-party transactions, thin capitalization, and capital intensity have a positive effect on tax avoidance. Furthermore, sales growth is found to weaken the effects of related-party transactions, thin capitalization, and capital intensity on tax avoidance. This study provides implications supporting both agency theory and positive accounting theory in explaining the determinants of corporate tax avoidance strategies
Study of the influence of transformational leadership on team satisfaction and performance in hybrid organisations
Full text linkThis study aims to examine the influence of transformational leadership on team satisfaction and performance in hybrid organisations through a literature review. This study was conducted by reviewing and analysing various research results, scientific articles, and relevant literature discussing the relationship between transformational leadership, job satisfaction, and team performance in the context of hybrid organisations. The results of the literature review indicate that transformational leadership, through dimensions such as ideal influence, inspirational motivation, intellectual stimulation, and individual consideration, consistently contributes positively to improving job satisfaction and team performance. In addition, the creative and collaborative work environment created by transformational leaders strengthens team member engagement, innovation, and adaptation to change. These findings emphasise the importance of developing transformational leadership in hybrid organisations to create a productive, adaptive, and sustainable work culture
Enhancing financial performance through fintech: The mediating role of financial literacy and inclusion
Full text linkThis study investigates the mediating roles of financial literacy and financial inclusion in the relationship between fintech and MSME financial performance in Denpasar City. Employing a quantitative associative design, the research utilized an online questionnaire to collect data from 130 MSMEs using fintech services, selected through snowball sampling. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS version 3. The results indicate that while fintech does not directly and significantly impact MSME financial performance, it significantly and positively influences both financial literacy and financial inclusion. Crucially, financial literacy was found to have a positive and significant effect on MSME financial performance, and it significantly mediated the relationship between fintech and MSME financial performance. Conversely, financial inclusion did not have a significant effect on MSME financial performance, nor did it significantly mediate this relationship. These findings highlight the critical importance of enhancing financial literacy among MSMEs to maximize the benefits of fintech adoption and improve their financial performance
The impact of green logistics on sustainable economic development in Vietnam
Full text linkLogistics has long been regarded as a key factor in facilitating the flow of the economic value chain, contributing to the construction and enabling of timely goods delivery and service provision, meeting customer needs and expectations. However, logistics activities have also posed considerable environmental challenges - an issue that has been widely acknowledged and recognized as one of the core obstacles to achieving sustainable development, particularly evident in urban areas. In practice, logistics has made positive contributions to the transportation system, giving rise to the concept of "Green Logistics" - which aims to promote environmentally friendly solutions. This article focuses on Green Logistics and the environmental impacts associated with the logistics industry, while analyzing how logistics managers can proactively implement sustainable initiatives by integrating environmental management principles into the decision-making process. Finally, the article will examine the practical situation in Vietnam to highlight that the path toward developing Green Logistics still faces numerous challenges ahead
Digital transformation for value chain development of mountainous OCOP products in Thanh Hoa Province, Vietnam: Opportunities and challenges
Full text linkThis paper investigates the role of digital transformation in the management and development of value chains for OCOP (One Commune One Product) products in the mountainous communes of Thanh Hoa Province, Vietnam. The study employed a mixed-method design, combining a survey of 95 OCOP entities with semi-structured interviews involving 12 stakeholders, including commune officials, agricultural experts, and local producers. Descriptive statistics, SWOT analysis, and thematic analysis were applied to assess the structural features of OCOP entities, their readiness for digital adoption, and the opportunities and challenges they face. The results show that household producers dominate the OCOP structure, accounting for 61.1 percent of respondents, while cooperatives and small enterprises represent 27.4 percent and 11.6 percent, respectively. Agricultural products form the majority of outputs (71.6 percent), highlighting dependence on natural resources, while handicrafts and processed foods remain limited. Although awareness of digital transformation is widespread, actual adoption is constrained by low digital literacy, weak infrastructure, and financial barriers. Cooperatives and younger producers demonstrate greater openness to digital platforms, creating opportunities for collective initiatives and generational change. 
The role of customer satisfaction in mediating the effect of product quality on switching intention toward modern furniture with age as a moderating variable
Full text linkThis study investigates how customer satisfaction serves as a mediating factor in the relationship between product quality and consumers’ intention to switch to modern furniture, while considering age as a moderating variable. Despite high satisfaction with traditional furniture, an increasing number of consumers, particularly younger ones, are showing a tendency to switch to modern furniture due to its functional design, affordability, and contemporary appeal. Grounded in the Expectation-Disconfirmation Theory and Generational Cohort Theory, this research employs a quantitative method using survey data from 200 respondents who have experience purchasing traditional furniture study utilized PLS-SEM as the primary analytical method to examine the proposed research model. The results show that product quality positively and significantly affects customer satisfaction and negatively influences switching intention. Furthermore, customer satisfaction has a significant negative effect on switching intention and serves as a mediating variable in the relationship between product quality and switching intention. Moderation analysis reveals that age moderates the indirect relationship: younger consumers are more likely to switch to modern furniture even when satisfied with traditional products, whereas older consumers tend to remain loyal.
The effect of workload, work environment, and job satisfaction on employees' turnover intention at PT Varash Saddan Nusantara
Full text linkThis study aims to analyze the effect of workload, work environment, and job satisfaction on employee turnover intention at PT Varash Saddan Nusantara. The research was motivated by a noticeable increase in employee turnover within the past three years, despite the company’s consistent growth and expansion. Observations and informal interviews revealed that several factors contributed to this phenomenon, including excessive workload, overlapping deadlines, inconsistent task revisions, and limited cooperation among team members. The study used a quantitative approach with a causal research design. Data were collected through questionnaires distributed to 105 employees. The data were analyzed using multiple linear regression and moderation regression analysis. The results showed that workload had a significant positive effect on turnover intention, indicating that higher workloads tend to increase employees' desire to leave the company. The work environment had a significant positive effect on job satisfaction, while job satisfaction had a significant negative effect on turnover intention, meaning satisfied employees were less likely to resign. However, job satisfaction did not moderate the relationship between workload and turnover intention, nor between work environment and turnover intention.
Institutional ownership as a moderator: Exploring the effect of investment opportunities and business risk on dividend policy
Full text linkThis study aims to examine the effect of investment opportunity and business risk on dividend policy, as well as the moderating role of institutional ownership in these relationships. The research is grounded in the pecking order theory and the clientele theory. The population comprises companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023 in the healthcare, basic materials, consumer non-cyclicals, industrials, and consumer cyclicals sectors. A total of 311 firms were selected using a non-probability purposive sampling method. Data were collected through non-participant observation by downloading financial reports from the official IDX website (www.idx.co.id), and analyzed using Moderated Regression Analysis (MRA). The results indicate that both investment opportunity and business risk have a negative effect on dividend policy. Furthermore, institutional ownership strengthens the negative effect of business risk on dividend policy. However, institutional ownership does not moderate the relationship between investment opportunity and dividend policy. These findings support the pecking order theory in terms of internal financing preferences and the clientele theory regarding how dividend policies may vary based on the preferences of majority shareholders, particularly institutional investors
Decoding IPO underpricing: How auditor reputation moderates key influencing factors
Full text linkThe purpose of this study is to examine the factors influencing stock under-pricing in companies conducting Initial Public Offerings (IPOs) on the Indonesia Stock Exchange (IDX) during the period 2020–2024, with auditor reputation as a moderating variable. The population consists of companies that went public on the IDX between 2020 and 2024. The sample was selected using purposive sampling, resulting in 177 companies. The collected data were analysed using SPSS software with the Moderated Regression Analysis (MRA) method. The empirical findings indicate that the Debt-to-Equity Ratio (DER) has a significant effect on under-pricing. In contrast, Return on Assets (ROA), Earnings per Share (EPS), and firm size do not significantly influence under-pricing. Furthermore, statistical testing shows that auditor reputation does not moderate the effects of ROA, DER, EPS, and firm size on under-pricing