IJEBD (International Journal Of Entrepreneurship And Business Development)
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The Influence of Good Corporate Governance, Profitability, Leverage on Company Value Moderated by Company Size
Get PDFPurpose: Company value is one of investor’s consideration before making invesment decision. The aim of the research carried out is to analyze influence, profitability, GCG (Good Corporate Governance), company size and leverage on company value.
Design/methodology/approach: In this research, a population is applied in the form of food and beverage sector manufacturing companies on the BEI (Indonesian Stock Exchange) list for 2019-2022. As the following research sample uses a purposive sampling method, so that what is obtained is a total of 19 business entities. This research applies a type of data in the form of secondary data. In carrying out the research, data analysis was used in the form of multiple linear regression.
Findings: A conclusion was obtained in the form of profitability and leverage having an influence on the value of the company, in contrast to managerial ownership, independent board of commissioners, audit committee, and company size as moderators having no influence on the value of the company.
Paper type: Research Pape
The Influence Of Independent Commissioners, Institutional Ownership, and Fiscal Loss Compensation On Tax Avoidance In Health Sector Companies In 2018-2022
Get PDFPurpose: This study aims to analyze the effect of independent commissioners, institutional ownership, and fiscal loss compensation on tax avoidance in health sector companies in Indonesia during the 2018-2022 period. This research method is quantitative, using secondary data in the form of financial reports obtained from the official website of the Indonesia Stock Exchange. The sample used was 14 companies using purposive sampling method. The data analysis method used is multiple linear regression analysis method by conducting several tests. The results of this study indicate that independent commissioners, institutional ownership, and fiscal loss compensation have a negative and insignificant effect on tax avoidance.
Design/methodology/approach: Quantitative research method using multiple linear regression analysis method.
Findings: Independent commissioners significantly do not affect Tax Avoidance in health sector companies in 2018-2022. Institutional ownership significantly does not affect Tax Avoidance in health sector companies in 2018-2022. Fiscal loss compensation significantly does not affect Tax Avoidance in health sector companies in 2018-2022.
Paper type: Research Pape
Overview of Women Entrepreneurship in The Eastern Cape Province of South Africa
Get PDFPurpose: This article aims to review prior research on women entrepreneurship and recommend/propose future research opportunities for South Africa’s women’s entrepreneurship research agenda.
Design/methodology/approach: A literature review technique was used, and all studies between 2002 and 2022 that addressed the issues pertaining to women entrepreneurs in the Eastern Cape were searched and analysed. To successfully do this, a review of literature consisting of 14 studies was undertaken.
Findings: The literature review pertaining to women entrepreneurship in the Eastern Cape Province yielded five ensuing themes: gender bias within the entrepreneurial discourse, motivation for women entrepreneurs, contribution of women entrepreneurs, barriers facing women entrepreneurs, and support required by women entrepreneurs.
Research limitations/implications: Women entrepreneurship research in South Africa is still growing, which presented a limit to the number of studies that were used in carrying out the review.
Practical implications: The study encourages women business owners to develop their professional skills and familiarise themselves with entrepreneurial capabilities that have a positive impact on their productivity.
Paper type: Literature revie
Production System Development, Aviary and Sliding Turning Product Innovation at CV. Mitra Jaya Company Malang to Increase Sales
Get PDFPurpose: This research was carried out using an R & D (Research and Development) approach or development research that produces a product. By using the ADDIE method (analysis, design, development, implementation and evaluation). This research aims to develop a production system and product innovation. The resulting development products are in the form of development models, 1) Standard Operating Procedures, and 2) Product Innovation.
Design/methodology/approach: The model was developed with performance and needs analysis. In the initial development process, researchers consulted and validated with economic experts and IT experts to obtain input and suggestions about the model being developed and to determine the feasibility of the product development model. By using a questionnaire as a research instrument.
Findings: The research results obtained from the expert validation test results show that the model score obtained from the economic expert validation test results is (89.28), while the IT expert validation test (85) is in the very good category and does not need revision. In product trials carried out on 15 production employees at CV. Mitra Jaya Company has results with the highest score of 88.25, meanwhile, product innovation was tested on 4 consumers and obtained results with the highest score of 100. Thus, the Standard Operational Procedure development model can be used as a guideline in the production process, while product innovation can be applied to improve old products and new products to increase sales.
Paper type: Research Paper  
Entrepreneurial Intentions of Students Using The Shapero Entrepreneurial Event Model
Get PDFObjective: This research aims to examine the influence of entrepreneurship education, self-efficacy, and perceived desire on entrepreneurial intentions using the Shapero Entrepreneurial Event Model theoretical approach.
Design/ methodology/ approach The population in this study was 280 Tarakan City students. The data used in this case. This research is primary data sourced from questionnaires. This research uses a quantitative approach with survey methods. Variable measurement uses a Likert scale and the sampling technique used is non-probability sampling with a purposive sampling method. The analysis technique used is SEM (Structural Equation Modeling) with SPSS and LISREL 8.80 software tools.
Findings: The findings show that entrepreneurship education has a positive and significant effect on self-efficacy, self-efficacy has a positive and significant effect on entrepreneurial intentions, and perceived desire has a positive and significant effect on entrepreneurial intentions.
Paper type: Research pape
The Effect of Transformational Leadership, School Culture, and Work Motivation on the Performance of State High School Teachers in Cirebon City
Get PDFPurpose: The objective of this research is to examine how the performance of high school teachers in Cirebon City is affected by school culture, work motivation, and transformational leadership.
Design/Methodology/Approach: A quantitative approach was used in this research. 535 teachers in state high schools in Cirebon City comprised the population of this study. Simple random sampling was the sampling method used, where 84.25 or 84 respondents were obtained, and data collection samples were collected using a questionnaire, with the sample size determined using the Slovin formula. Findings: The findings indicate the relationship between work motivation, school culture, and transformational leadership with teacher performance.
Limitations/Research Implications: The effect of work motivation, school culture, and transformational leadership on teacher performance is the main focus of this research.
Practical Implications: Based on the study results, it is evident that teacher performance is simultaneously affected by all three variables - transformational leadership, school culture, and work motivation - both directly and indirectly. The performance of high school teachers in Cirebon City is collectively affected (simultaneously) by school culture, work motivation, and transformational leadership, in accordance with the study's findings on these factors.
Originality/Value: This paper is original
Paper Type: Research Pape
A Critical Analysis of the Relationship Between Visioning and Digital Transformation in the Insurance Industry
Get PDFPurpose: This critique assesses "The Effect of Visioning on Digital Transformation in the Insurance Industry" by Chiguvi, Zaranyika, Marozwa, and Dube (2023), focusing on its objectives, methodology, findings, and conclusions. It highlights the importance of visioning in digital transformation within the insurance sector and evaluates the study's research framing, literature review, methodology, findings, and discussions.
Design/methodology/approach: The study employs a positivist research philosophy and a quantitative approach, utilizing quota sampling to gather data from employees and senior management in the Zimbabwean insurance industry.
Findings: The findings indicate a significant positive relationship between visioning and digital transformation, consistent with previous research.
Research limitations/implications: The study's limitations include the absence of explicitly stated research questions, identified gaps, and detailed sampling procedures, which may impact transparency and framing.
Practical implications: The study underscores the importance of visioning in digital transformation, providing valuable insights for managerial practices in the insurance industry.
Originality/value: The critique emphasizes the study's contribution to understanding the role of visioning in facilitating digital transformation in the insurance sector, suggesting that further elaboration with practical examples and future research directions could enhance its academic and practical impact
Risk Factors and Effectiveness of Implementing Multi-Construction Projects for Development of Industrial Facility Sector in Indonesia
Get PDFPurpose: Multi-project management of industrial facility construction has high challenges and complexity. Various factors influence the effectiveness and risks of multi-project implementation. A separate management method is required in implementing multi-projects compared to single projects. An organization must manage multiple projects using organizational resources and personnel. This research aims to obtain best practices in managing multi-project construction of industrial facilities in Indonesia and understand the cause and effect and influence between variables.
Design/ methodology/ approach: This research uses a qualitative approach based on literature observations, reviews, and surveys of the construction sector of industrial facilities in Indonesia. Survey data were analyzed by looking for essential themes related to the research questions. The survey results show that six factors and 50 important variables influence the implementation of multi-project industrial facility construction. These factors are human resources, organization, environment, construction, external, design & technical, and business.
Findings: This research provides an overview of the practices and challenges of multi-project management of industrial facility construction in Indonesia. This research also provides recommendations for developing dynamic system models that can assist in managing the risks and impacts of multi-project implementation.
Paper type: Research pape
Habituation of the Mutual Cooperation Character in Pancasila Education in Elementary Schools
Get PDFPurpose: This research aims to analyze the strengthening of the character of mutual cooperation in Pancasila education learning in class V of SDN Pondok Betung 04. Strengthening the character of mutual cooperation is an important aspect of character education which is expected to shape students into individuals who have social awareness and the ability to work together in life. daily.
Design/methodology/approach: The research method used is a case study with a qualitative approach, involving classroom observations, in-depth interviews with teachers and students, as well as analysis of documentation related to learning implementation plans (RPP) and teaching materials.
Findings: The results of the research show that the initial condition of the mutual cooperation character of class V students at SDN Pondok Betung 04 still needs to be improved. Several effective methods and strategies in learning Pancasila Education to strengthen the character of mutual cooperation include project-based learning, group discussions and collaborative activities. The effectiveness of these methods and strategies can be seen from increasing students' ability to work together, help each other, and participate actively in class activities. However, this research also found several inhibiting factors, such as limited time, lack of parental involvement, and lack of supporting resources. The role of teachers and the school environment is very important in supporting the strengthening of the character of mutual cooperation, especially through modeling behavior and providing motivation to students. Positive responses from students and parents show that this program was well received and had a positive impact on student character development. Based on these findings, this research recommends increasing training for teachers on character learning methods, increasing parental involvement, and providing adequate resources to support character strengthening programs. In this way, it is hoped that strengthening the character of mutual cooperation can be more effective and sustainable in learning Pancasila Education at SDN Pondok Betung 04.
Paper type: Research pape
Carbon Emissions Disclosure
Get PDFPurpose: The purpose of this study was to examine the effect of leverage, media exposure, profitability on carbon emission disclosure.
Design/methodology/approach: This study uses a quantitative approach to analyze causal relationships by utilizing secondary data. The population of this study are companies engaged in the mining sector and listed on the Indonesia Stock Exchange during the period 2018 to 2022. The sample selection was carried out using purposive sampling method.
Findings: The findings of this study reveal that leverage and media exposure have a positive and significant influence on carbon emissions disclosure, while profitability shows no significant impact.
Research limitations/implications: Limitations in this study only use the mining sector during 2018-2022, so the results may not be relevant for more recent sectors or years. Reliance on reports that may be incomplete and variations in secondary data may affect the results. In addition, this study does not consider other variables or significant changes in policies and markets.
Practical implications: Implications for regulators to design investment policies that promote transparency of carbon emissions, increasing investor confidence. The findings also support governments in developing regulations for cyber risk management reporting. In addition, companies can utilize the research results to identify key stakeholders, allocate resources more efficiently, and strengthen their competitive position.
Originality/value: The novelty in this research can explain the determinants of carbon emission disclosure from the stakeholder perspective of the theory.
Paper type: Research Pape