International Journal of Research in Business and Social Science (2147- 4478)
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Determinants: implementation of SAK EMKM financial accounting standards for MSMEs
Get PDFThe implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises is very important as a basis for presenting reliable financial statements to gain public trust because the financial statements are written based on applicable accounting standards. The research population consisted of MSME players in Indonesia. The sample in this study was selected using purposive sampling technique. The research hypothesis was tested using SmartPLS 3.0 software with the Structural Equation Modeling Partial Least Squares (SEM-PLS) method. The results of the research showed that the use of information technology (IT), level of education, socialization of financial accounting standards for Micro, Small, and Medium Entity (SAK EMKM) and business age had no effect on the implementation of SAM EMKM, while accounting knowledge, the level of readiness of market participants, and taxpayer compliance were proven to have a positive effect on the implementation of SAK EMKM
The role of reskilling programmes on the digital transformation at a large financial services organisation
Get PDFThe primary goal of this study was to examine the role of reskilling programmes on digital transformation at a Large Financial Services Organisation. The business climate and the world of work are going through an unprecedented large-scale transition - such as the transition from the agricultural economy to the industrial revolution. The era of digitisation, automation and acceleration is upon us. The society is in an economy where new critical skills have emerged and these new emerging skills have become necessary for individuals, businesses, and the economy to succeed. However, very little research has been done on the role of reskilling programmes on the digital transformation at a Large Financial Services Organisation. The study employed quantitative research and a structured closed questionnaire was used to collect field data from a selected sample of 88 respondents drawn from a target population in the study area. The field data were analysed using the Statistical Package for Social Sciences (SPSS), version 29. Statistical tools, including frequency tables, pie charts, and graphs, were used to analyse data. The study findings indicate that jobs have been significantly affected by digital transformation and new emerging job functions in large financial services organisations. A digital transformation programme had a direct relationship with the implementation of reskilling programmes. The study recommended that designing technology-focused training programmes appropriately and selecting or creating technology-focused training programmes with essential elements are necessary for successful outcomes
Towards effective web-based learning: An investigation of the management of learning management system at a university of technology
Get PDFThe effectiveness of web-based learning has garnered significant attention in the global educational landscape, with numerous studies providing invaluable insights to transform education through technology. These research endeavors have generated theoretical frameworks that underpin the implementation and utilization of technology for educational enhancement. However, despite the remarkable contributions of these studies, concerns persist regarding the adept management of web-based Learning Management Systems (LMS). Hence, this paper addresses this critical concern by conducting an analysis of LMS management at a South African University of Technology. Utilising a mixed-methods approach, this study combines qualitative interviews with lecturers and quantitative analysis involving students to comprehensively assess the management of web-based LMS. By triangulating these diverse data sources, this research offers a holistic perspective on LMS management, thereby enriching the understanding of this multifaceted field. The findings of this study indicate that the University of Technology has made significant strides in adopting and implementing web-based learning technologies via Think Learn Zone (TLZ) Moodle platform. However, certain challenges were identified. Notably, inconsistencies in lecturer training, concerns about accessibility, and the demand for enhanced technical support for students. Moreover, the study highlights that while the LMS serves as a pivotal tool for disseminating educational content, its effectiveness hinges on the synergy between administrative decisions and faculty practices
Sociotechnical challenges faced by students with disability and factors influencing the integration of assistive technologies
Get PDFThe sociotechnical challenges primarily faced by students with disabilities are significantly hindering their active participation in academic programs. This study, therefore, holds immense importance as it aims to examine these challenges and evaluate the factors influencing the introduction of Assistive Technology in response to these issues. The researchers have used a to delve deep into these challenges and establish potential mitigation strategies for fostering inclusive education and a supportive learning environment. This study uses quantitative and qualitative data to understand factors influencing the integration of ATs in inclusive education. As a result, the study\u27s findings, particularly the absence of a framework in the university disability unit, which is responsible for guiding the use and integration of AT, are crucial for understanding the current state of affairs. The delays in acquiring and delivering ATs result in students missing out on learning how to use the technologies. The use of ATs in the university was affected by the lack of training of lecturers who taught the students living with disabilities. Although there are ATs in the disability unit, they seem to be used by students who need urgent support and who need it in a limited time. Due to these factors, the study concluded that several factors influenced the integration of ATs in inclusive education at the university, and these need to be addressed urgently. This paper recommends that training should be conducted with lecturers and students to use ATs for learning and teaching purposes
Perceptions on service quality at licensing service centres: a case of South Africa
Get PDFOrganisations in the public sector are faced with challenges in the delivery of high-quality services to clients. This research paper reports on a study conducted to determine clients’ perceptions of service quality at licensing service centres (LCSs) in the City of Tshwane (CoT) Metropolitan Municipality, South Africa. The research adopted a quantitative approach to realise the research objective. A convenience sampling method was used to collect primary data. 262 respondents participated in the research. A structured questionnaire was used to collect primary data from respondents. The research used the SERVPERF instrument to measure service quality. Respondents were asked to rate the level of service at LSCs. The descriptive data analysis method was used to analyse the primary data with the aid of a statistical software package, Statistical Package for Social Sciences (SPSS). Cronbach\u27s alpha values were used to measure the internal consistency and reliability of the measurement scales. The results revealed that all rated service quality dimensions were average, which means that respondents neither agreed nor disagreed with statements about the level of service offered by LSCs. The research paper includes recommendations on the continuous improvement of service quality at LSCs and on future research directions
Examining the mediating effects of operational efficiency on the relationship between budgeting practices and financial performance among 3D printing firms in South Africa
Get PDFThe focus of this study was to examine the mediating effects of operational efficiency on the relationship between budgeting practices (budget planning and budget participation) and financial performance among 3D printing SMMEs in South Africa. A quantitative, cross-sectional survey design was adopted for the study. The stratified sampling technique was used to select 3D printing SMMEs in South Africa. A total of two hundred and fifty (250) managers and employees of 3D printing SMMEs formed the sample size of the study. Statistical Package for Social Sciences (SPSS) software versions 26 and Smart PLS 4 were used to analyze the data gathered. PLS-Structural Equation Modelling was used to test the hypothesis for both direct and mediation effects. The results indicate that a significant negative relationship exists between budget planning and financial performance, as well as budget participation and financial performance. Significant positive relationships were found to exist between the following variables: budget planning and operational efficiency, budget participation and operational efficiency, and operational efficiency and financial performance. Operational efficiency was found to mediate the relationship between budget planning and financial performance as well as budget participation and financial performance. The results imply that the implementation of budgeting practices such as budget planning and budget participation in 3D printing SMME is not enough to achieve financial performance unless operational efficiency is given the utmost attention in 3D printing SMMEs in South Africa
Shifting policies to suit anti-migrant narrative in South Africa: A case for Zimbabwean Exemption Permit (ZEP) business permit holders
Get PDFBased on three cases drawn from the consultation with Zimbabwean migrants whose Business Exemption Permits were terminated by the South African Government without following due process, this paper disallows the economic reasons advanced for such a decision. To this effect, this paper argues that ZEP business permit holders cannot be said to be taking jobs away from nationals. On the contrary, this paper argues that ZEP business permit holders, while contributing to economic growth, also employ South Africans, thereby reducing the unemployment rate. It is on this basis that this paper argues that the termination of the ZEP dispensation is a populist measure to fit the anti-migrant sentiment in the country. It is an electoral engineering mechanism fuelled by xenophobic sentiments to tap into the electoral base of some political parties and a device to demonstrate that the government is tackling the migration issue. If that was not the case, ZEP business permit holders’ waiver application should be readily granted. On this note, this paper recommends that ZEP business permit holders should be exempted from the requirements of a business visa application because they are non-negligible contributors to the economic growth of the country
Cultural forces shaping social influences: the role of power distance, uncertainty avoidance, and individualism
Get PDFThe purpose of this paper is to investigate the influence of cultural forces that shape social influence with a look at Hofstede’s cultural dimensions of power distance, uncertainty avoidance, and individualism. The direct effect of these cultural dimensions on social influence is investigated. To measure social influence, this paper relies on the dimensions of Hofstede. A multiple regression analysis is applied to answer the hypotheses. The research design adopted for the research was quantitative, and the method used to collect data was an online survey. A self-administered questionnaire was developed and distributed to the targeted respondents for obtaining primary data.The respondents involved were 340 SMEs in the urban area of Harare province in Zimbabwe. A nonprobability convenience sampling method was used for the study. Hofstede’s cultural factors of power distance, individualism, and uncertainty avoidance were used as the independent variables that moderate social influence
Exploring the role of halal awareness in the link between religiosity, Halal logos, and consumer choices
Get PDFIn the era of globalization and increasing awareness of health and product halal status, studies on halal product purchasing decisions are becoming increasingly important. The demand for halal products continues to rise along with the strengthening of consumers\u27 religious beliefs through knowledge about the importance of halal. This research focuses on a halal product, Bipang Jangkar in Pasuruan, East Java, Indonesia, which was affected by a viral debate regarding Bipang Ambawang, a West Kalimantan specialty made from pork, after it was promoted as a holiday food by President Jokowi in 2021. Concerns arose that this debate could influence the sales of Bipang Jangkar, despite being very different from Bipang Ambawang. This study aims to clarify the role of halal awareness as a mediator in the influence of religiosity and halal logo on purchasing decisions. The respondents in this study were Bipang Jangkar consumers in Pasuruan. A total of 170 samples were obtained through online questionnaires. The data in this study were analyzed using SEM-PLS through the SmartPLS 3 program. The results of this study indicate that all hypotheses are accepted, except for the influence of religiosity on purchasing decisions and the role of halal awareness as a mediator of the halal logo\u27s influence on purchasing decisions
Financial behavior of Generation Z in Surabaya city: Analysis of the relationship between financial literacy and lifestyle
Get PDFThis research aims to determine and analyze the influence of financial literacy and lifestyle on financial behavior. This type of research is explanatory research using a quantitative approach method. The sampling technique uses probability sampling with the proportionate stratified random sampling method with a sample size of 395 people. The data analysis technique used in this research is multiple linear regression analysis using SPSS tools. The results of this research show that financial literacy has a positive and significant effect on the financial behavior of generation Z. Lifestyle has a negative and significant effect on the financial behavior of generation Z. Financial literacy and lifestyle simultaneously have a positive and significant effect on the financial behavior of generation Z in Sawahan District, Surabaya City. The results of this study suggest that generation Z must have qualified financial literacy and have a healthy lifestyle in order to form good financial management so that generation Z has an awareness of the importance of doing good financial planning as early as possible to achieve financial well-being