International Journal of Professional Business Review
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Analysis of Factors that Influence the Interest of Accounting Students in Choosing a Profession in the Field of Taxation
Get PDFPurpose: This study aims to determine the factors that influence the interest of accounting students in choosing a profession in the field of taxation.
Theoretical framework: In a narrow sense, the accounting profession is the scope of work performed by accountants which usually consists of auditing, accounting, tax and management consulting work.
Design/Methodology/Approach: This research used the solving method so that 68 samples were obtained from 207 accounting students of the class of 2019 who had completed taxation I and taxation II courses. The method of data collection uses questionnaires and documentation. Data analysis method using multiple linear regression analysis with the help of the SPSS 25 application.
Findings: This research is still limited to Halu Oleo University students only, so the research variables do not have good generalizability. Future researchers are expected to expand the object of research, for example comparing with other university students.
Research, practical & social implications: The results showed that (1) Perceptions of the Profession have a positive and significant effect on the Interest of Accounting Students (2) Financial Awards have a positive and significant effect on the Interests of Accounting Students (3) Self-Ability has a positive and significant effect on the Interest of Accounting Students (3) Perceptions of the Profession.
Originality/Value: Financial Awards and Self-Ability are simultaneously positive and significant to the Interests of Accounting Students.
A Review of Women Employees' Work-Life Balance Satisfaction with Reference to AP State Higher Academic Institutions
Get PDFPurpose: The primary goal of this study is to assess how satisfied women employees in institutes of higher learning are with their balance between work and personal life. To better understand women employees' work-life balance satisfaction, this study looked at an array of aspects, including demographics, family-related factors, and other organizational and work-related procedures.
Theoretical framework: There is a wealth of empirical research available to assess the work-life balance satisfaction of female employees in academic institutions. Higher education has seen several advancements, such as the introduction of online learning systems, but more research is needed.
Design/Methodology/Approach: An evaluation of the exhaustive survey of the literature that was employed in the research design. A data collection tool, such as a questionnaire, is employed, as well as a non-probability sampling technique, such as the Snow ball sampling technique. A standard questionnaire is used to collect data. The information was gathered from respondents in the Indian state of Andhra Pradesh.
Findings: In order to analyze the data, various statistical techniques such as Anova, Regression, and the Cronbach's alpha test are used. Employees' delight with their work-life balance is influenced by their age, marital status, experience, career, and family size. The income and classification level of employees have an adverse effect on their work-life balance enjoyment.
Research, Practical &social implication: This study evaluated the work-life balance of female employees at higher education institutions from a number of perspectives.
Originality/Value: The objective of this research is to find and evaluate the impact of different viewpoints on female employees' work-life balance. A female employee's age as well as income level. Marital status, family size, designation, occupation and level of experience, job and family-related concerns, and working hours are all examined
The Management of Death Charity Financial Fund: A Study of Principles and it's Application in Ar-Rahmah Sungai Buaya Mosque, Rawang, Selangor Malaysia
Get PDFPurpose: This study aims to identify the management of the Death Charity Financial Fund (DCFF) through the approach of principles and practices implemented at Ar-Rahmah Sungai Buaya Rawang mosque, Selangor, Malaysia.
Theoretical framework: Death Charity Financial Fund (DCFF) is an initiative in collecting donations in preparation for death. The rising cost of funeral expenses has pushed the government, non-governmental organizations (NGOs), and mosque institutions to establish a death charity financial fund. However, the local community considers the mosque a suitable entity for administering the Death Charity Financial Fund. Due to there is no specific law on how to manage it, its applicability differs depending on the mosque.
Design/Methodology/Approach: This study adopted a qualitative approach that involved conducting semi-structured interviews with two academicians and mosque manager who are directly involved and responsible for managing the DCFF. In the meantime, through a quantitative approach, managed to gather 70 respondents from communities.
Findings: The results of the study found that the principles and application of DCFF in mosque institutions have been in accordance with Shariah and law.
Research, Practical & Social implications: The implications of this study found that the establishment of a DCFF is to lessen the burden on the deceased person's family, particularly for those from lower socioeconomic backgrounds.
Originality/Value: The study is expected to benefit the community in providing supplies on the day of death, so that family members feel light and easy in financing the funeral management. Also contribute to a financial management system that is required to be made by the Death Charity Financial Fund member group in a comprehensive manner.
Investment and Retirement Planning – A Conceptual Analysis
Get PDFPurpose: The aim of this study is to examine the intricate interplay between investment strategies and retirement planning through a comprehensive conceptual analysis. This study aims to provide a holistic conceptual analysis that guides sound financial decision-making for a secure and fulfilling retirement by thoroughly examining the complex relationship between investment strategies and retirement planning and drawing conclusions from empirical investment and retirement theories.
Theoretical framework: The research draws upon a multidisciplinary approach, integrating theories from finance, economics, and psychology to develop conceptual understanding that illuminates the complex dynamics influencing individuals' investment decisions within the context of retirement planning.
Approach: Employing a qualitative research design, this study utilizes an extensive literature review and content analysis of scholarly articles, reports, and expert opinions to develop a nuanced understanding of the factors shaping investment behaviors and retirement preparedness.
Findings: The results of this analysis highlight the critical role of risk tolerance, financial literacy, psychological biases, and socio-economic factors in shaping individuals' investment choices and retirement planning strategies. Moreover, the study underscores the significance of early and strategic investment decisions in ensuring a financially secure retirement.
Research, practical & social implications: Research, Practical & Social implications: The study's insights offer a valuable resource for financial advisors, policymakers, and individuals seeking to optimize their investment and retirement strategies. By elucidating the underlying mechanisms driving investment behavior, the research informs the development of tailored advice, educational initiatives, and policy interventions that enhance retirement preparedness and overall financial well-being.
Originality/Value: Furthermore, the study contributes to a broader societal understanding of the implications of investment choices on individuals' long-term financial security, thus fostering a more financially resilient aging population. Originality/value: The value of the study lies in its holistic approach to dissecting the intricacies of investment decisions within the realm of retirement planning. By synthesizing diverse theoretical perspectives, this research offers a comprehensive framework for comprehending the multifaceted factors that influence investment behaviors and retirement outcomes. The study's unique contribution lies in its ability to bridge the gap between academic research and practical application, providing actionable insights that have the potential to drive positive financial behaviors and reshape retirement planning paradigms
Role of Work-Family Conflict on Work Performance Among Employees in Chinese National AMCS
Get PDFPurpose: The objective of this study was t to investigate the impact of work-family conflict on work performance, with a particular focus on the mediating role of employee innovative behavior and the moderating role of creative self-efficacy, based on the principles of the Stimulus-Organism-Response (SOR) theory among employees in Chinese national AMCs.
Theoretical framework: Recent literature has reported good results in work-family conflict in work performance (Hendra and Made, 2019). However, there is still much to investigate and learn about WP because it is a recent development.
Design/Methodology/Approach: This study adopted SEM (Structural Equation Modeling) research method and using the software PLS 3.0 processing data collected from 548 questionnaires distributed through email-box to the general employees of four main cities of the four national AMCs in China.
Findings: Based on this study, it can be concluded that work-family conflict has a significant negative impact on work performance in the AMC industry. Higher levels of work-family conflict leading to lower work performance. However, employee’s creative self-efficacy and innovative behavior can improve their performance.
Research, Practical & Social implications: This study contributes to the existing literature exploring the role of work-family conflict as a negative factor affecting employees' work performance within the framework of the Stimulus-Organism-Response (SOR) theory. Practically, this study provides valuable guidance for managers in noticing and addressing specific challenges within China's national AMCs. We suggest a future research of framework in this research in other industries or countries with different cultural, economic, and organizational contexts with longitudinal or experimental designs.
Originality/Value: The results highlight the relevance of the SOR framework in guiding managerial considerations, addressing practical problems, and fostering positive work environments that lead to improved work performance in national asset management companies
Characteristics Boards of Directors and Cash Dividend Policy
Get PDFPurpose: The purpose of this study is to Explanation the relationship between the characteristics boards of directors (Board size, Board women's representation, Board independency, and Board diversity) and cash Dividend Policy.
Design/Methodology/Approach: The study uses a firm level panel data set of sample included 13 banks and insurance companies publicly traded firms on the Palestine Stock Exchange between 2012 and 2021. Cash Dividend Policy have been measured by (dividends per share), and the data analyzed within the framework of OLS regression technique.
Findings: The results of this study reveal no significant effects of all characteristics boards of directors on cash Dividend Policy at banks and insurance companies publicly traded on the Palestine Stock Exchange. The study recommended the need to control the application of corporate governance for commercial banks and insurance companies in Palestine.
Research, Practical & Social implications: The results of this study differ somewhat from most previous studies. The study emphasizes the necessity of activating internal governance factors related to the characteristics of the board of directors to support the process of making a decision to cash dividend Policy because of their important reflection on the analyzes and expectations of investors in the Palestine Stock Exchange.
Originality/Value: This study provides valuable insights to shareholders and stakeholders about activating internal governance mechanisms in the Palestinian financial sector and highlights the role of the characteristics boards of directors in making financial decisions, including cash dividend Policy, while giving a clearer picture to investors and analysts for building investment strategies
Characterization of Coffee Production and the Level of Income of the Farmer in the Amazonas Region
Get PDFPurpose: The objective of this research was to characterize coffee production and its impact on the income of farmers in the Amazonas Region.
heoretical framework: Recent literature has identified that coffee production is an agriculturally significant activity in the local economy, being the main generator of employment and family income. This activity is influenced by various factors, such as soil quality and climate change (Arzubi, 2003). However, there are still many factors that require further research regarding coffee production, in order to increase both crop productivity and the incomes of the families involved.
Design/methodology/approach: We analyzed the profile of international research on the characterization of coffee production from 2018 to 2022. The subject and authors found in journals indexed in Scielo, Scopus were identified. The research was basic with a quantitative approach and a non-experimental design of a descriptive cross-sectional type, with a sample of 126 farmers, it was carried out through the survey as an information collection instrument.
Findings: The volume of research on the characterization of coffee production and its impact on farmers' incomes has increased in recent years. However, it has been identified that only a few authors and journals have contributed to this specific topic. In the survey sample, it was found that 71% of the respondents are male producers, and 32% fall within the age range of 38 to 47 years. Furthermore, 32% of the farmers have two hectares of cultivation, with an average production of 30.6 quintals. 75% of the farmers sold their coffee to traders or intermediaries at a price of S/. 867 per quintal. Regarding associativity, it was found that 39% of the producers have an associativity degree between 0.78 and 0.88. On the other hand, 92% of the farmers use technology below 0.5, indicating a high level of associativity but low technology employed in the production process.
Research, Practical & Social implications: It is suggested to conduct more in-depth research on the level of technology and associativity among farmers in the Amazon region. This is because, despite having a high degree of associativity and low technology employed, it does not necessarily reflect in the producers incomes.
Originality/value: The information provided is original. The findings do not indicate any shortcomings in coffee agricultural activity, as it remains one of the primary activities in generating employment and income for many families
Foreign Trade of the State of Acre, Brazil, Between 2019 and 2022: An Analysis of Commercial Interactions
Get PDFPurpose: The objective of this study was to analyze import and export operations in the state of Acre between 2019 and 2022, aiming to understand the importance of local foreign trade and its recent advancements.
Theoretical framework: The continuous evolution of trade interactions between nations is crucial for economic development, regardless of a country's economic stage, and foreign trade emerges as a fundamental pillar for this growth. However, despite Brazil being one of the largest global economies, its exports still do not reach their full potential, highlighting the importance of studying foreign trade, especially in the context of the state of Acre, due to its strategic location and potential in the Amazon Region.
Methodology: This study adopts a descriptive approach and quantitative methodology to meticulously analyze import and export operations in the period from 2019 to 2022, using official data from the Ministry of Development, Industry, Trade, and Services (MDIC), available on the Comex Stat electronic platform.
Findings: The analysis recorded a notable increase in exports, mainly to Peru, the United States, and Hong Kong, driven by the growth of exports of wood, nuts, corn, and soybeans, while imports also grew, with China being the main source of imported products. Maritime transport emerged as the predominant mode for both exports and imports, highlighting the importance of the Pacific Highway for the state's commercial transactions.
Research, practical & social implications: Future research should investigate how the understanding of the presented data can influence the planning for sustainable economic growth in Acre, as well as its global integration in trade, considering relations with strategically neighboring countries.
Originality/value: The results indicate that Acre is strategically expanding its trade based on diversification, integration with key partners, and logistical adaptation, positioning itself for a relevant role in the global scenario and contributing to the development of the Amazon Region
Impact of Consumer Buying Behavior on Satisfaction Towards Dairy Products: An Empirical Study
Get PDFPurpose: This study aims to investigate consumer buying behavior towards government-owned dairy products in India and assess their level of satisfaction.
Design/Methodology/Approach: The researcher employed a simple random sampling technique to select 576 consumers from across India. Various data analysis tools were applied to the collected data to draw conclusions.
Findings: The research found a significant association between demographic variables and customer satisfaction. Factors like "Product Quality," "Product Value," and "Awareness" were identified as key influencers of customer satisfaction. Additionally, the study revealed a direct negative impact of buying behavior on customer satisfaction, with purchase intention and customer service acting as mediators with positive effects.
Research, Practical & Social implications: This study sheds light on the importance of product quality and value in influencing customer buying behavior. It has practical implications for dairy product marketers, emphasizing the need to prioritize quality and value during processing. Socially, it highlights the importance of consumer awareness in ensuring the quality and safety of dairy products.
Originality/Value: This research contributes to understanding consumer behavior in the context of government-supplied dairy products in India. It emphasizes the originality and value of considering factors like awareness and customer service in assessing customer satisfaction, offering insights for improving marketing strategies in the dairy industry
Academic Engagement: A Bibliometric Analysis in Scientific Production
Get PDFPurpose: To conduct a bibliometric analysis of the existing literature on academic engagement in order to quantify academic output, identify influential authors and journals, and assess the temporal evolution of research, providing a comprehensive bibliometric perspective with guidance for future studies in the academic field.
Theoretical framework: Through a systematic search in academic databases, relevant studies about student commitment and motivation in educational contexts were identified.
Design/methodology/approach: The methodology has a descriptive and exploratory approach, 816 articles were reviewed. By analyzing bibliometric indicators, it was revealed a constant growth in research in this field over the last decades, proving a growing interest in understanding and enhancing student participation in their learning process.
Findings: The study identified an evolution on research themes, going from individual factors such as motivation to broader contextual issues, such as the impact of technology on the engagement and educational quality. The influence of key authors and institutions in shaping the field was highlighted, as well as a multidisciplinary approach encompassing psychology, education, medicine, and educational technology.
Research, Practical & Social implications: This bibliometric study offers a panoramic and updated vision of academic engagement research.
Originality/value: Its findings offer a solid foundation to future investigations and enrich the comprehension of how student participation and motivation contributes to a more meaningful learning and the improvement of educational systems.