IJEBD (International Journal Of Entrepreneurship And Business Development)
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Adoption of Target Costing in South African Higher Education:
Get PDFPurpose: This study explores the factors influencing the adoption of target costing by higher education institutions in South Africa, along with the potential implications for pricing strategies.
Design/methodology/approach: Conducted at a selected South African HEI, the research adopts a quantitative approach, utilizing both closed-ended and open-ended questions in a questionnaire survey targeting 52 heads of departments and 15 finance staff members.
Findings: The findings reveal that institution size, data management system adequacy, staff collaboration, support, resource availability, lack of expertise, and sector competition significantly impact the delay and rejection of target costing adoption. This study enriches the existing body of knowledge by identifying barriers to the successful implementation of target costing in higher education, suggesting ways for its advanced application in the sector and beyond.
Practical implications: This research contributes valuable insights for improving cost management and pricing strategies within HEIs, offering implications for policy and decision-making in the education sector.
Paper type: Research Pape
Effect of Strategic Leadership on Competitive Advantage of Animal Feeds Manufacturing Firms in Upper Eastern and Central Kenya
Get PDFPurpose: Over time, enhancing a company's performance had mainly involved securing a competitive position compared to industry peers. A competitive advantage results in improved performance by cultivating greater customer loyalty, heightened satisfaction, improved financial outcomes, and a larger market share. As a result, organizations were increasingly working to strategically position themselves within their industries to surpass competitors. Despite implementing various strategic changes to maintain a competitive edge, companies in the animal feed manufacturing sector, including those in the central and upper east regions of Kenya, confront intense competition from both established and new players. This study aimed to evaluate the impact of strategic leadership on the competitive advantage of animal feed manufacturing firms in Upper Eastern and Central Kenya.
Design/methodology/approach: The competitive advantage theory will provide insights into the research. Employing an explanatory research design, the study focused on 96 animal feed manufacturing firms in Central and Upper Eastern Kenya. The research adhered to ethical standards and principles, presenting the findings through charts and tables. Charts and tables were utilized to present the findings of the study.
Findings: The conclusions drawn from the results suggest that the adoption of strategic leadership exhibits a constructive and considerable influence on competitive advantage within Animal feeds manufacturing firms in Central and Upper Eastern Kenya. The study advises animal feeds manufacturing firms to prioritize bolstering strategic leadership across managerial echelons, from mid-level managers to top executives, to ensure they grasp their responsibilities in fostering and preserving competitive advantage over the long haul.
Paper type: Research pape
Characteristics of Good Governance and its Impact on Village Financial Management
Get PDFPurpose: This study aims to test and analyze the characteristics of good governance and its impact on village financial management in Sumpira village, Baebunta Selatan sub-district.
Design/methodology/approach: This research uses quantitative methodology based on quantitative through distributing questionnaires. In this study the population was employees in the Sumpira village office. While the sampling technique is saturated side (census) which means that sampling utilizes the entire population. Then the data was analyzed with the SPSS 26 program.
Findings: Show your finding here Accountability has a positive effect on village financial management in Sumpira Village, while transparency has a positive effect on village financial management in Sumpira Village.
Research limitations/implications: The study also revealed several obstacles in the implementation of good governance, such as the lack of human resource capacity and resistance to change.
Practical implications: By applying the characteristics of good governance in village financial management, it is expected that transparent, accountable, participatory, efficient, fair, responsive, consensual, and law-abiding management can be achieved. This will have a positive impact on improving the welfare of village communities and sustainable development.
Originality/value: This title is not only original but also has significant potential value in various aspects both theoretical and practical. By examining the characteristics of good governance and its impact in the context of village financial management, this research can make a meaningful contribution to improving governance and welfare at the village level.
Paper type: Research pape
Construction of the Performance Marketing Model of Superior Product in the One Village One Product (OVOP) Program
Get PDFPurpose: The decline in the number of MSME players and marketing performance is an indication of the effectiveness of the OVOP program towards the down streaming of marketing performance of SMEs in leading products assisted by Islamic banking in Central Java. These findings led this study to find empirically variables that could explain the problem of marketing performance by using a competitive advantage variable approach, business networking capabilities, HR competencies, financial factors, and operational factors.
Design/methodology/approach: The influence of marketing performance, competitive advantage, business networking capabilities, HR competencies, financial factors, and operational factors are visualized in the empirical model tested in this study using the Structural Equation Modeling (SEM) analysis technique approach.
Findings: The results of the tests conducted show that competitive advantage is built through the capabilities of business networks, HR competencies, financial factors and operational factors where financial factors are the main explanation. The test results also show that competitive advantage is proven to be a variable that can explain the occurrence of variations in marketing performance.
Research limitations: The predictors examined in this study are still limited to internal factors and do not involve other factors outside MSMEs.
Practical implications: Increasing business networking capabilities, HR competencies, financial factors and operational factors.
Originality/value: This research develops an empirical model to explain marketing performance in leading MSMEs
Paper type: Research pape
Factors Employee Performance with Compensation as Moderating Variables
Get PDFPurpose: The purpose of this study is to investigate the relationship between employee performance and human resource development as well as views of organizational support, with remuneration serving as a moderating factor in the assessment of this relationship.
Design/methodology/approach: The investigation will be carried out at PT. International Chemical Industry for the purpose of conducting a case study. Two models are generated by the PLS analysis, which are referred to as the outer model and the inner model. A bootstrapping scenario was used to test the hypothesis, and the results of the t test (t-statistics) were used to interpret the data. PT. International Chemical Industry, which is based in Surabaya, was the location where the research was carried out.
Findings: Based on these data, it can be concluded that improvement in human resource management has a favorable and significant impact on employee performance. Based on these data, it can be concluded that the perception of organizational support does not have a positive or statistically significant impact on the performance of employees. Based on these findings, it appears that the provision of money does not have a positive or statistically significant impact on the performance of any employees. According to the findings of this study, human resource development has a considerable detrimental influence on employee performance, which is compensated by increases in wage. The data presented here demonstrates that when salary is taken into consideration, perceived organizational support does not have a statistically significant positive impact on the performance of employees.
Practical implications: The findings of this study underline the significance of aligning compensation with the capabilities of employees in order to increase both level of productivity and motivation. It underlines the necessity for organizations to prioritize fair compensation and give sufficient managerial assistance for employee happiness and performance improvement
Criminal Tax Law Perspective on General Criminal Law in Indonesia
Get PDFPurpose: Taxes are income that is very important for the balance of state income. Currently, tax is the largest contributor to the Indonesian APBN. In tax obligations, taxpayers carry out their rights and obligations using the self-assessment method. Tax avoidance and even tax evasion are very likely to occur. Enforcement of criminal law in the field of taxation (tax enforcement) in order to increase taxpayer compliance. This research aims to look at the perspective of tax criminal law on general criminal law in Indonesia. This research uses a descriptive analytical method by collecting several literacy sources and discussing them in paragraph form.
Design/methodology/approach: The self-assessment method allows taxpayers to commit tax violations, tax violators as long as the perpetrator has committed an act or actus reus which is a prohibited act and knows that his actions cause losses to other parties, then it is sufficient for the perpetrator to be subject to criminal sanctions/punishments as stipulated in the provisions of ignoring the element of mens rea, as stipulated in the Tax Criminal Law (UU HPP).
Findings: Of the criminal acts contained in the Criminal Code, criminal acts in the field of taxation will always be related to and include the formulation of other criminal acts, whether general or specific.
Paper type: Review paper
The Effect of Liquidity, Profitability, Solvency, Activity, and Capital Structure on Company Value with Dividend Policy as an Intervening Variable in Healthcare Subsector Companies Listed on the Indonesia Stock Exchange in 2019 - 2023
Get PDFPurpose: This research aims to find out the impact of the financial ratio of liquidity, profitability, solvency and capital structure on the value of the company with the policy of dividend as an intervening variable on the healthcare subsector companies listed on the Indonesian stock exchange period 2017-2019. This is a causality study that seeks cause-effect relationships between three variables: an exogenous (free or independent) variable that affects, an endogenic variable (binding or dependent) that is affected, and an intervening variable which affects the relationship between the two indirectly and not directly observable.
Design/methodology/approach: This researcher uses inferential quantitative methods. The research used financial reports on healthcare subsector companies listed on the Indonesian Stock Exchange in 2019, 2020, 2021, 2022 and 2023 by accessing the website www.idx.co.id, the corporate site on the research object, and sites that support the enrichment of research material. Sampling techniques used purposive sampling and produced a sample of 36 healthcare subsector companies. The source of data used in this study is annual secondary data. Data analysis using SmartPLS 3.2.9.
Finding: The results of the analysis showed that liquidity had a positive and significant influence on the value of the company. Results of analysis indicated that profitability had a negative and no significant impact on the company's value. The result of analysis revealed that the profitability has a negative influence and did not have a significant effect on the corporate value. There is no direct and nonsignificant influence between profitability on the company's value and the policy of dividends as the intervening variable is not proved to be mediated. The analysis results there is a positive and significant direct influence on the value of the company with the dividend policy as the intervenient variable was proven to be Mediated. There is a direct and significant positive influence among the capital structure on the corporate value with the dividend policy of the intervened variable as the mediated variable.
Paper type: Research pape
Sedimentation and Mitigation Strategies to Maintain Benanga Dam Capacity, North Samarinda
Get PDFBenanga Dam, located in Lempake, North Samarinda, East Kalimantan, plays a crucial role in controlling water flow and storage. Initially designed with a capacity of 1.6 million cubic meters, the dam's capacity has significantly reduced to approximately 500,000 cubic meters due to sedimentation over time, exacerbated by human activities such as illegal mining and deforestation in the upstream areas. This sedimentation has not only decreased the dam’s capacity but also increased flood risks in the Karang Mumus River Basin, as evidenced by severe flooding events in recent years. To address this issue, a bathymetric survey using echosounder technology was conducted to assess the current state of the dam’s capacity. The survey results from 2018 and 2022 reveal an increase in reservoir volume by 111,941 cubic meters, attributed to dredging activities in 2021 by the Ministry of Public Works and Housing. However, ongoing sedimentation, estimated at 27,985 cubic meters per year, poses a significant threat to the dam’s capacity. Without effective mitigation strategies, it is projected that the reservoir will reach its normal water level elevation of +7.2 meters within 7 to 8 years. This study underscores the urgent need for regular contour measurements and dredging efforts to maintain the dam’s functionality and mitigate flood risks in the surrounding areas
the ANALYSIS OF THE RELATIONSHIP OF THE ROLE OF ORGANIZATIONAL SUPPORT, WORK ENGAGEMENT ON THE SUCCESS OF THE MH02 DRIVING MONITORING SYSTEM IN COAL MINING
No full textPurpose: This research proposes to examine the role of organizational support ,wprk engagement between and MH02 technology in coal mining
Design/methodology/approach: The quantitative research technique is referred to as the research method. The target of this research is PT. Pamapersada Nusantara, and the research sample, which consists of 279 respondents, refers to the structural equational modelling model
Findings: The findings demonstrated that the respondents believed that each and every hypothesis had been confirmed.
Research limitations/implications: This study only focused on analyzing the relationship between the role of organizational support and work engagement which is linked to the successful implementation of the MH02 driving monitoring system technology in coal mining. Other factors, such as performance expectancy, effort expectancy, social influence, facilitating conditions, are not explored in depth. It is important for future research to investigate these additional factors and their potential impact on job performance at Pamapersada Nusantara. Despite these limitations, this research contributes to the understanding of factors influencing work performance in the mining industry and provides insights for practitioners to develop effective interventions to improve work performance among employees.
Practical implications: The managerial implications of this research are that companies can increase job satisfaction and work engagement, improve employee performance, achieve their goals, and gain competitive advantage. To support this, PAMA management facilitates the implementation of MH02 technology at the site BRCB (Berau coal site Binungan). This technology is really needed so that incidents and fatigue symptoms can be reduced and detected earlier, so that with reduced incidents the company's performance will increase..
Originality/value: This report originates from research conducted inside a single mining business
Paper type: Research paper
Keyword: Organizational support, Work engagement, Driving monitoring system, User satisfaction, Net benefi