IJEBD (International Journal Of Entrepreneurship And Business Development)
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Determinant Earning Management
Full text linkPurpose: This study tries to identify "the influence of sales growth, tax planning, firm size and profitability on earnings management (case study of consumer goods sector companies listed on IDX in 2017-2021)"
Design/methodology/approach: This analysis comprises all consumer products sector enterprises listed on the Indonesian Stock Exchange (BEI) between 2017 and 2021. Purposive sampling was utilized. This survey included 45 businesses for food and beverage companies listed on the Indonesia Stock Exchange from 2018 to 2021.
Findings: Earnings management is somewhat affected by the following elements, which are listed below: when it comes to earnings management, sales growth and profitability have a partial impact; nevertheless, tax planning and firm size do not have a partial impact on earnings management.
Practical implications: By concentrating on increasing sales and making strategic tax preparations, businesses can improve their ability to control their profits. Additionally, the size of the company and its profitability are important considerations when it comes to maximizing earnings management.
Paper type: Research pape
Analysis of Profitability, Liquidity, and Activity to Optimize Company Value with Capital Structure as an Intervening Variable in Metal and Mineral Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2018 - 2023 Period
Full text linkPurpose: An increase in company value reflects the achievement of better overall financial performance, which is the hope of company owners and attractive to investors. This research aims to analyze the influence of profitability, liquidity and activity on company value with capital structure as an intervening variable in metal and mineral sub-sector manufacturing companies, which are listed on the Indonesia Stock Exchange for the period 2018 to 2023.
Design/methodology/approach: This research uses a quantitative approach for 7 companies from 20 manufacturing companies in the metal and mineral sub-sector, which are listed on the Indonesia Stock Exchange. The data was processed using the SEM-PLS technique. The research data is secondary data, the company's financial reports on the official website www.idx.co.id and the company website. The variables used are Profitability (X1), Liquidity (X2), Activity (X3), Capital Structure (Z) and Company Value (Y).
Findings: The research results show that profitability directly has a positive and significant influence on company value, liquidity is directly positive and not significant on company value. The activity ratio directly has a negative and insignificant effect on company value. Profitability has a negative and insignificant effect on capital structure. Liquidity has a negative and significant effect on capital structure. Activity Ratios have a positive and significant effect on capital structure. Capital structure has a positive but not significant influence on company value. Profitability and liquidity on company value through capital structure are negative and insignificant. The activity ratio's effect on firm value through capital structure is positive and not significant. The findings of this research indicate the importance of profitability in a strategy to increase company value with liquidity, activity and capital structure as supporting factors that must be managed carefully and carefully.
Research limitations/implications: This research is limited to metal and mineral sub-sector manufacturing companies listed on the Indonesian Stock Exchange for the period 2018 to 2023. For generalization so that further research can be carried out on other sub-sector manufacturing companies.
Practical implications: The results of this research can be used as a reference for increasing company value as a reflection of achieving better overall financial performance in manufacturing companies in the metal and mineral sub-sector..
Originality/value: The research results explain that among the variables are profitability, liquidity, activity ratio and capital structure can be optimally applied to increase company value in the metal and mineral industry..
Paper type: This paper can be categorized as research pape
The Influence of Microfinance Institutions on Nigerian Small, Micro, and Medium Enterprises
Full text linkPurpose: Poverty is a significant concern in most countries, including Nigeria, which has been dubbed the world's poverty capital. Most developing countries regard small, micro, and medium-sized companies (SMMEs) as a sure strategy to reduce poverty by lowering a country's unemployment rate. Microfinance institutions (MFIs), especially banks, were commissioned by the Central Bank of Nigeria (CBN) to cater to self-employed people and businesses. There is compelling evidence that MFIs are not doing enough and are failing to fulfill their mandate. As a result, this paper sought to investigate the impact MFIs have on SMMEs in Nigeria.
Design/methodology/approach: This descriptive study, made use of a convenience sample strategy to collect survey data from 384 SMMEs in two Nigerian states: Abuja and Nasarawa. Data was collected from 350 respondents.
Findings: The findings showed that MFIs significantly influenced SMMEs regarding technology transfer and financial services and aided SMME (small, medium, and micro enterprises) growth. MFIs in Nigeria are ineffective in offering the services of aspects of facilitator of SMEs growth, tool for social change, provider of banking services to the people and transferor of technology.
Practical implications: The CBN should make sure that MFIs, especially the banks focus more on servicing SMMEs. MFIs should do more in the areas of sensitiation and tailor their products to suit their customer base.
Originality/value: There are limited studies on the Nigerian context for SMMEs and MFIs.
Paper type: Research Pape
Unearthing Financial Wisdom Exploring the Factors Shaping Financial Literacy among Agribusiness Entrepreneurs in Zimbabwe
Full text linkAgribusiness serves as the cornerstone of the Zimbabwean economy, with a significant portion of the population relying on agricultural-related pursuits for sustenance. However, the concerning financial practices exhibited by agribusiness entrepreneurs, coupled with lackluster sectoral performance, present pressing issues. These issues manifest as pronounced instances of financial exclusion, loan defaults, and diminished productivity within the sector. The primary focus of this study was to assess the financial literacy of agribusiness entrepreneurs and elucidate the principal determinants of this literacy, employing the theoretical framework of the lifecycle hypothesis. The research design employed was explanatory in nature, involving the collection and subsequent quantitative analysis of data via questionnaires. The study encompassed a population of 172,221 agribusiness farmers hailing from five distinct districts in Zimbabwe, namely Mutare, Mt Darwin, Mutoko, Gweru, and Masvingo. To ensure a representative sample, a sample size of 623 was calculated utilizing the Slovin formula. The research outcomes unveiled an overall deficiency in financial literacy within the agribusiness sector, particularly pronounced among women, individuals with low incomes, those possessing limited educational attainment, and those supporting multiple dependents below the age of 18. As a crucial recommendation, the study advocates for the implementation of mandatory financial literacy courses at both the primary and secondary education levels. Such an intervention could contribute significantly to addressing the identified shortcomings in financial literacy among agribusiness entrepreneurs and subsequently foster more prudent financial behaviors within the sector
The Role of the Owner's Accompanying Consultant in the Planning and Design Stage of Government Building Construction
No full textBanyak proyek pemerintah terutama insfrastruktur yang masuk kategori kompleks, ditangani oleh kementerian teknis, dalam hal ini kemen PUPR. Namun tidak sedikit proyek konstruksi yang tidak masuk kategori kompleks dan bersifat khusus yang ditangani oleh kementerian atau lembaga pemerintah non instansi teknis. Untuk kasus yang pertama, owner dapat menggunakan konsultan MK namun untuk kasus yang kedua tidak memenuhi kriteria penggunaan konsultan MK, sehingga owner/PPK menggunakan jasa tenaga ahli sebagai pendamping selama proses persiapan dan perencanaan teknis. Penelitian ini akan mengkaji peran tenaga eksternal diuar konsultan perencana sebagai konsultan pendamping owner (KPO) selama proses desain. Dengan metode content validitas ratio (CVR) atas pendapat 15 pakar dibidang desain dan jasa konstruksi, diperoleh 14 peran tenaga pendamping owner. Dengan relative inportant index (RII) diperoleh tingkat kepentingan peran pada tahap desain dari yang terpenting meliputi memastikan KAK, memberikan standar aturan atau pedoman desain, identifikasi kebutuhan owner, dokumentasikan keputusan desain, komunikasi owner dan tim desain, kontrol jadwal desain, review HPS dan spesifikasi, evaluasi proposal desain, memastikan value for money, saran tools desain, identifikasi stakeholder, menyusun dokumen seleksi, memastikan keputusan desain dan mendapatkan performa terbaik konsultan desain. Temuan ini menegaskan bahwa ada peran diluar konsultan desain yang dibutuhkan owner Pemerintah non instansi teknis pada tahap desain untuk membantu upaya mendapatkan dokumen desain (DED) yang berkualitas
THE INFLUENCE OF COMPETENCE JOB STRESS AND WORKLOAD THROUGH JOB SATISFACTION ON EMPLOYEE PERFORMANCE (Case Study at PT. Serasi Shipping Indonesia, East Kalimantan Province)
Full text linkPurpose: The purpose of this research is to determine and analyze the influence of competence, work stress, and workload on employee performance through employee job satisfaction as a moderating variable.
Design/methodology/approach: quantitative research with a correlational approach. The population and sample of this research are all employees of pt. Serasi shipping Indonesia, east Kalimantan province, totaling 41 people. Data analysis uses partial least squares.
Findings: competency research results, work stress, and workload have a significant effect on employee job satisfaction. Competence and work stress do not have a significant effect on employee performance. Workload and job satisfaction have a significant effect on employee performance. Competence, work stress, and workload have a significant indirect effect on employee performance with job satisfaction as a moderating variable pt. Serasi shipping indonesia, east kalimantan province.
 
Analysis Employee Expenditure, Goods and Services Expenditure, Capital Expenditure on the Financial Performance of Regional Apparatus Organisations in Supporting Sustainable Development of the Bangkalan Regency Government
Full text linkPurpose: This study was conducted to test and analyse the effect of Personnel Expenditure, Goods and Services Expenditure, Capital Expenditure on the Financial Performance of Regional Apparatus Organisations in Supporting Sustainable Development of the Bangkalan Regency Government.
Methodolgy: This research uses quantitative methods using 52 populations in 2021-2023 with a total of 156 samples.
Findings: The results of testing and analysis carried out, significant and positive results were obtained on the Employee Expenditure, Goods and Services Expenditure variables, while the Capital Expenditure variable obtained significant results with a negative value, which means that the higher the realisation of Capital, the lower the Financial Performance at 52 OPDs in the Bangkalan Regency Government in 2021 - 2023.
Paper Type: Research paper
 
Economic Feasibility Analysis of The Construction of The Tanjung Kramat (HM. Agus) Road Section of East Kutai District
Full text linkRoad construction is very much needed in an effort to improve the regional economy, open access to the distribution of goods/services & people as well as in regional development efforts. This activity requires technical and economic planning to ensure that the activity is feasible to carry out. For this reason, it is necessary to conduct an analysis of the economic feasibility of constructing the Tanjung Keramat (HM. Agus) road in East Kutai Regency. This analysis uses the compound interest calculation method, Net Present Value (NPV) and Benefit Cost Ratio (BCR). The results obtained from the BOQ and RAB calculations showed that the total construction costs were Rp. 46,600,000,000.00. The results of the present value calculation over a 20 year life of construction costs + routine & periodic maintenance costs are Rp. 65,677,946,740.00. The results of calculating the benefits of Vehicle Operational Costs (BOK) for BENEFITS' current value are IDR 276,921,095,567.00. The results of the economic feasibility are declared "WORTH IT" to run because the results of the calculation of the NPV value are IDR 276,921,095,567.00 > than 1 and the BCR value is 4.22 > 1 NVP>1 so that the investment in road construction is a "WORTH IT" investment to carry out
Pathways for rural-based universities transformation into entrepreneurial institutions in South
Full text linkFor close to three decades, the entrepreneurial university has been growing at a slow pace in the developed countries but recently the developing countries have raised interest in adopting the concept. However, most universities in developing nations including in South Africa have largely relied on Eurocentric frameworks to guide them in adopting the entrepreneurial thrust into their strategic plans. This generic approach can be detrimental given the economic disparities, digital divide, and local needs between developed and developing universities. Therefore, drawing lessons from literature and case studies, the current paper seeks to contextualise the adoption of entrepreneurial universities in rural-based universities of South Africa. The paper seeks to demonstrate how a rural-based university can transform and embrace entrepreneurial drivers and components. A systematic review approach was followed to search and synthesise literature from Web of Science and Scopus databases. The bibliometrics program was utilised to statistically quantify scholarly material and the distribution of science on entrepreneurial knowledge while the Atlas ti 9 software platform was used to synthesise literature. Results showed that drivers of entrepreneurial universities are influenced by local socio-economic conditions and thus, rural-based universities need to conduct baseline studies that inform their implementation strategies. Suggested conceptual pathways to entrepreneurial transformation include curriculum rethink, inculcation of the entrepreneurial culture, enhancement of partnerships with local businesses and improvement of internationalisatio
IMPACT OF GOVERNMENT SPENDING AND FOREIGN INVESTMENT ON EXPORTS, IMPORTS, AND ECONOMIC GROWTH IN INDONESIA
Full text linkEconomic integration have an impact on increasing trade volume and production output in various countries. Likewise, the ease of capital mobility between countries, makes investment not only rely on capital derived from domestics, but can come from foreign direct investment.
This study used time series data during the 1980-2019 . The analysis model used is multiple linear regression using, by first testing classical assumptions so that the regression results are Unbias.
The results showed that foreign investment, government spending, and economic openness can significantly increase export, import, and economic growth. Furthermore, the rupiah exchange rate , which is depreciating against the US dollar, can increase export growth and reduce Indonesia's import growth. Meanwhile, higher inflation can cause a significant decline in export and import growth, but an insignificant decline for Indonesia's economic growth