International journal of business, economics & management
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Firm characteristic determinants of Vietnamese textile and garment enterprise participation in production networks
Full text linkThis paper provides an empirical analysis of Vietnamese textile and garment enterprise participation in global production networks. Based on the overview of Vietnamese textile and garment industry and general information of Vietnamese textile and garment enterprises, it proposed a model and implemented an empirical investigation to identify firm characteristic determinants of Vietnamese textile and garment enterprise participation in production networks. It is the results of combination between some firm characteristic determinants of previous studies and specific features of Vietnamese textile and garment firms. The results suggest that firm size, productivity, foreign ownership, and human capital are the important firm characteristics that determine Vietnamese textile and garment enterprise participation in production networks
Does time budget pressure effect quality audit?
Full text linkFinancial statements need to be audited by a public accountant as an independent third party outside the company to avoid mistakes that occur. Audited financial reports are more reliable. This study aims to find out and provide empirical evidence of the effect of time budget pressure on audit quality. This study took samples based on the non-probability sampling method with saturated sample techniques so that all auditors in the Public Accounting Firm Bali Province registered at IAPI became the sample. The regression analysis technique in this study is using a simple regression analysis technique. The results of the study show that time budget pressure has a negative and significant effect on audit quality
The influence of product quality and digital marketing on the performance of SMEs: A case study of SMEs supported by the representative office of Bank Indonesia in South Sumatra Province
Full text linkThis research explores the intricate dynamics between product quality, digital marketing strategies, and Small and Medium Enterprises (SMEs) performance. The study focuses on the entire population of 43 SMEs affiliated with the Representative Office of Bank Indonesia in South Sumatra Province in 2022. These SMEs benefit from comprehensive guidance provided by Bank Indonesia consultants and actively participate in mentoring programs spanning both conventional and Sharia SME schemes, reflecting a census-based sample selection. The findings derived from multiple linear regression analysis underscore a noteworthy positive and significant impact of product quality and digital marketing on SME performance. In a marketplace saturated with similar products in South Sumatra Province, SMEs must cultivate distinctive attributes that resonate with the local community, thus enhancing their competitive edge. Additionally, the geographical remoteness of SMEs from the city center emerges as a pivotal factor influencing their performance. This remoteness not only affects production logistics but also poses challenges to sales, thereby shaping the overall performance landscape of these enterprises. In essence, this research contributes valuable insights into the multifaceted relationship between product quality, digital marketing strategies, and the performance of SMEs, particularly those aligned with Bank Indonesia in South Sumatra Province. 
How the American dollar exchange effect on foreign direct investment and trade balance? A case in Indonesia during 2000-2019
Full text linkThis study aims to determine the direct and indirect effects between the variables that are the object of research, namely the US Dollar exchange rate, foreign direct investment, and the trade balance in Indonesia. The data used is secondary data for the period 2000-2019. The data analysis technique used is path analysis with the help of the SPSS 27.00 program. Based on the results of the analysis of the variable US dollar exchange rate which has a negative effect on foreign direct investment, the US dollar exchange rate has a positive effect on the trade balance and foreign direct investment does not affect the trade balance. The US Dollar exchange rate has no indirect effect on the trade balance through foreign direct investment in Indonesia from 2000-2019
Does skepticism moderates the effect of auditor work experience, independence, and auditor training on auditor ability to detect fraud?
Full text linkThe purpose of this study is to prove and explain empirically the factors that affect the auditor's ability to detect fraud which consists of work experience, independence, and auditor training, and empirically prove and explain skepticismin moderating the effect of audit experience, independence, and auditor training on auditor's ability to detect fraud. The population in this study are auditors working in Public Accounting Firms in the Provinces of Bali & Nusa Tenggara in 2022 with a total of 130 people. The sample used in this study uses the saturated sample method. The data collection method in this study was a survey using a questionnaire. The analysis technique used to answer the problem formulation uses Moderated Regression Analysis (MRA) analysis with the Statistical Product and Service Solution (SPSS) application. The results of the analysis provide evidence that audit experience, independence, and auditor training have a positive and significant effect on the auditor's ability to detect fraud and skepticismcan moderate the effect of audit experience, independence, and auditor training on the auditor's ability to detect fraud
The influence of financial compensation and job satisfaction on employee performance with work motivation as a variable intervening: Voluntary labor study in the general section of the Regional Secretariat Ogan Ilir Regency
Full text linkThis research aims to examine the effect of financial compensation and job satisfaction on employee performance with work motivation as an intervening variable in the Voluntary Workforce (TKS) of the General Section of the Regional Secretariat of Ogan Ilir Regency. The population in this study were all TKS in the General Section of the Regional Secretariat of Ogan Ilir Regency, totaling 64 people and sampling used a census. The analysis technique in this research uses Structural Equation Modeling (SEM) using SmartPLS software. The results of the research show that financial compensation and job satisfaction have a positive and significant effect on employee performance, financial compensation and job satisfaction have a positive and significant effect on work motivation, work motivation has a positive and significant effect on employee performance, work motivation can mediate the relationship between financial compensation and job satisfaction on employee performance. The implication of this research is that it is important for companies to take concrete steps in providing financial compensation so that it is effective and efficient, provides job satisfaction and high work motivation to all employees and improves employee performance, namely TKS General Section of the Regional Secretariat of Ogan Ilir Regency
The effect of financial ratio on stock price in telecommunications sector companies listed on the Indonesia stock exchange
Full text linkThis study aims to determine the effect of financial ratios on stock prices in telecommunications sector companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. The population in this study were all telecommunications sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. Using a purposive sampling technique, the research sample consisted of 10 telecommunications sector companies. Data analysis used the panel data regression method, where the selected model was the fixed effect. The results showed that the Current Ratio (CR), Return on Equity (ROE), Return on Assets (ROA), and Earning Per Share (EPS) had a positive and significant effect on stock prices. In contrast, the Debt to Equity Ratio (DER) was negative and significant to stock prices
Research on financial autonomy and financial management in public higher education
Full text linkThis article examines financial autonomy and management in public higher education, focusing on its definition, significance, key factors, benefits, and challenges. It emphasizes the importance of institutions' control over their financial resources, with factors such as revenue diversification, efficient resource allocation, strategic partnerships, and performance-based funding contributing to financial autonomy. The article discusses the benefits of financial autonomy, including increased flexibility, entrepreneurial culture, and financial sustainability, while also addressing challenges like tuition affordability, marketization concerns, and accountability issues. It explores financial resource management through budgeting, resource allocation, cost control, transparency, and revenue generation. The methods and tools for financial management encompass financial planning, performance metrics, cost analysis, risk management, and technology utilization. The article concludes by offering recommendations for Vietnam, such as strengthening financial planning, diversifying revenue sources, enhancing accountability and transparency, adopting technology, and promoting collaboration. Overall, it provides valuable insights for policymakers and institutions to effectively manage financial resources and ensure the sustainability and quality of public higher education
Does firm size can moderate the effect of dividend pay-out ratio and leverage on stock volatility?
Full text linkThis study aims to obtain empirical evidence regarding the effect of dividend pay-out ratio and leverage on stock volatility with firm size as a moderating variable. The theory used in this research is signal theory. This study takes a population of manufacturing companies listed on the IDX in 2017-2021. By using purposive sampling method in accordance with the specified criteria, researchers obtained 27 sample companies with 135 observations. The data analysis technique used is Moderated Regression Analysis (MRA). The research results obtained are the dividend pay-out ratio has a negative effect on stock volatility, leverage has no effect on stock volatility, firm size strengthens the negative relationship dividend pay-out ratio on stock volatility, firm size does not moderate the positive relationship of leverage on stock volatility
Social value of the irrigation water utilization improvement program
Full text linkThe Cash for Work (CfW) program or known as Padat Karya Tunai (PKT) is an innovation by the central government and village governments to provide productive activities to reduce poverty and to implement sustainable development. The purpose of this study was to analyze the performance effectiveness of the irrigation water utilization improvement program (P3-TGAI) from the perspective of social, economic, and environmental impacts based on the SROI method. This research is qualitative research with a case study approach. Evaluation will be carried out from 2021 to 2022. The validity test of the data using triangulation and member checking. The research site is located in Tirtomulyo Village, Kretek District, Bantul Regency. The results of the research show that the irrigation water utilization improvement program (P3-TGAI) has proven to have created broader social values, not limited to purely technical aspects. The calculation of the SROI ratio shows that every IDR 1 invested generates IDR 1.66 of social value. Thus, the program can be said to be effective so that it can be further implemented