IJEBD (International Journal Of Entrepreneurship And Business Development)
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Managing Costs for Efficiency in Production
Get PDFPurpose: This study aims to provide cost information for the benefit of costs as a measure of the efficiency of a business. Planning tool, meaning that business planning is definitely related to income and costs. Cost control, meaning comparing the costs that should have been incurred to produce one unit of product with the actual costs incurred. Cost is an important factor in ensuring a company's victory in competition in the market. Consumers will choose producers who are able to produce high quality products and services at low prices. Contemporary Cost Management Systems emphasize tracking over allocation. And activity-based management is at the heart of contemporary operations control systems.
Design/methodology/approach: This study used a descriptive research method. Data is the document obtained financial statement for the period of 2022. As for the subjects in this study are companies engaged in manufacturing, by calculating the cost based on the financial statements in 2022.
Findings: Based on the results of research, it can be concluded that recording costs in the company's internal or known as cost accounting is useful to assist company management in preparing plans or making decisions related to finance. There are at least two main factors that must be considered in choosing a cost driver, namely: measurement costs and the degree of correlation between the cost driver and actual overhead consumption. Cost drivers are divided into two categories, namely structural cost drivers and executional cost drivers. The cost driver is the basis used to charge the costs accumulated in the cost pool to products. So that by calculating costs through a Time Driven activity-based costing system, companies obtain more precise and accurate information.
Research limitations/implications: The limitation in this study is that calculating cost can only be done for one entity.
Practical implications: The results of this study can be used as a comparison in this cost has a function to measure production costs with the cost of production results. Activity based accounting will make it easier for accountants to understand the costs and benefits derived from the products the company produces.
Originality/value: The focus of the research is to find ways to calculate the effectiveness of human resources, means of production, as well as the raw materials for the products to be used. This type of cost accounting also calculates the average direct cost required by the company during its production process.
Paper type: Research paper
An " Academic Review and Critique of Gender Dynamics and Life Insurance Uptake in Ghana: A Study of the 2018 Publication by Ampaw et al."
Get PDFThe study conducted by Ampaw et al. titled “Gender perspective on life insurance demands in Ghana" examines the factors affecting the adoption of life insurance by male and female household heads. Their findings suggest that women in Ghana purchase more life insurance products than men, which may be useful for insurers in maximizing profits. However, the study overlooks critical considerations such as claim costs, administrative expenses, and profitability. While the authors' unique focus on gender dynamics is noteworthy, they did not consider household size, literacy levels, premium costs, and government incentives for women to purchase policies. Prior research indicates that education, awareness, income, and employment are key determinants of life insurance uptake in Ghana, which contrasts with the authors' findings. Further research is necessary to examine the relationship between insurance and customer value or profitability. In conclusion, while Ampaw et al.'s research adds to the scarce literature on life insurance demand in Africa, it lacks practicality and ignores significant factors. Additional research is necessary to comprehend the determinants of life insurance uptake in Ghana and insurance's role in customer value and business profitability in Africa.
JEL classification codes for this article could include:
G22: Insurance; Insurance Companies; Actuarial Studies
J16: Economics of Gender; Non-labor Discrimination
O55: Africa; Insurance and Insurance Market
PERCEIVED EASE AND SECURITY OF USING QRIS TOWARDS CASHLESS SOCIETY
Get PDFPurpose: The purpose of the research journal is to investigate the perceptions of accounting students at UPN "Veteran" East Java regarding the implementation of a cashless society. Specifically, the study aims to explore the variables of Perception of Ease of Use of QRIS (Quick Response Code Indonesian Standard) and Perception of Security of QRIS. The researchers want to understand how these perceptions influence the adoption of a cashless society among accounting students.
Design/methodology/approach: The research study employed a quantitative methodology and was placed during the academic year 2019-2020. The participants in the research were accounting students at UPN "Veteran" East Java. The researchers gathered data from these students and applied the SPSS Ver.26 software for analysis. To explore the connections between the variables of Perception Ease of Using QRIS, Perception of Security QRIS, and adoption a cashless society using multiple linear regression analysis.
Findings: The study's results demonstrate that the adoption of a cashless society among accounting students at UPN "Veteran" East Java is affected by the perceived easeof using QRIS. That indicates a higher likelihood of embracing a cashless society observed when students perceive QRIS as user-friendly. Furthermore, the research reveals that the perception of QRIS security also play a role in influencing the adoption of a cashless society among accounting students. This suggests that a stronger inclination to embrace a cashless society is associated with perceiving QRIS as a secure payment method.
Practical implications: The author recommends the government of Bank Indonesia and banking companies in conducting performance evaluations on the importance of QRIS-based payments accompanied by increased promotion and efficiency.
Originality/value: This research is original and adds new value to the Cashless Society in Indonesia which is influenced by perceptions of convenience and perceptions of securit
Societal Perception of Business Education Graduates in Nigeria
Get PDFPurpose: This paper focused on the societal perception of Business Education graduates in Nigeria. Business Education is a course of study in higher institution of learning that provides specific business-related skills and education which are crucial to graduates of this programme to succeeding in the corporate world.
Design/methodology/approach: The method used is the Qualitative method.
Findings: The programme is purposely designed to produce competent, knowledgeable, skilful and efficient workforce who can favourably compete with the dynamics of work environment and also become self-reliant. However, most Business Education graduates are not well recognised by the society because of the negative perception such as less prestigious course of study and low public interest that the society have towards the programme.
Practical implications: The study thus recommended among others that Business Education curriculum should be made more relevant, updated and tailored towards the development of graduates’ entrepreneurial and employability skills, government should make Business Education programme more lucrative and highly prestigious as it is a known fact that inconsistency in government policies is contributing to the poor perception the public holds towards Business Education programme in Nigeria, teaching and learning should be re-directed from theoretical to practical as this will make graduates of the programme more capable to perform wherever they find themselves and there should be serious public enlightenment on the relevance and prospects of Business Education in Nigeria.
Paper type: Research pape
SUITABILITY OF WORK ROLE AND ORGANIZATIONAL COMMITMENT ON WORK ENGAGEMENT IN DISTRICT GOVERNMENT EMPLOYEES IN THE PROVINCE OF BALI
Get PDFWork engagement has a very positive impact on individuals and organizations, because work engagement is a positive attitude towards work and the organization where they work. The research design can be interpreted as a strategy to organize research steps in order to obtain valid data according to the variable characteristics and research objectives. This research is an ex-post facto research (measurement after the event), because the research data for both the independent variable and the dependent variable have occurred before this research was conducted. Path Analysis (Path Analysis) is used to determine the magnitude of the relationship and the direct and indirect influence of work role suitability (X1), organizational commitment (X2), on work engagement (X3). Because the data obtained from the questionnaire is ordinal data, while the data analysis used to prove the truth of the hypothesis suggests a minimum of interval data, the ordinal data needs to be scaled up to an interval scale through the "method of successive interval. There is a significant influence of work role suitability and organizational commitment together on work engagement. The first research hypothesis is that there is influence from the suitability of work roles and organizational commitment on work engagement in employees of the Regional Government of the Regency of Bali Province. based on the results of the path analysis test or Path Analysis in Table 4.8 the results obtained are the magnitude of the influence of work role suitability on work engagement showing the results Ryx1x2 = 0.926, with a p-value of 0.000 <0.05, which states that Ho is rejected which means there is an influence from role suitability work and organizational commitment to work engagement. There is an influence of work role suitability on work engagement. The second research hypothesis is that there is an influence of suitability of work roles on work engagement in employees of the Regional Government of the Regency of Bali Province. based on the results of the path analysis test or Path Analysis in Table 4.8, the result is that the magnitude of the influence of work role suitability on work engagement is 0.771 with a p-value of 0.000 <0.05. There is an Effect of Organizational Commitment on Work Engagement. The third research hypothesis is that there is an influence of organizational commitment on work engagement in employees of the Regional Government of the Regency of Bali Province. based on the results of the path analysis test or Path Analysis in Table 4.8 the result is the magnitude of the influence of organizational commitment on work engagement of 0.388 with a p-value of 0.000 <0.05. Appropriateness of work roles and Organizational Commitment have a significant positive effect on work engagement in the Regional Government Employees of the Regency of Bali Province. Appropriateness of work roles has a significant positive effect on work engagement for Regional Government Employees of the Regency of Bali Province. Organizational Commitment has a significant positive effect on work engagement in the Regional Government Employees of the Regency of Bali Province
The Effect of Accountability, Transparency and Supervision on Value for Money based Budget Performance in Mojokerto City
Get PDFPurpose: This study aims to analyze the effect of accountability, transparency, and supervision on value for money-based budget performance in Mojokerto City.
Design/methodology/approach: In this study, sampling is carried out using the purposive sampling method. The research sample consists of 51 respondents in regional apparatus organizations in Mojokerto City. The analytical technique used in this study is multiple linear regression analysis.
Findings: The results show that transparency and supervision have a significant effect on value for money-based budget performance, while accountability has no significant effect on value for money-based budget performance.
Paper type: Research pape
The Mediating Role of Good Corporate Governance on the Relation between Intellectual Capital and Financial Performance
Get PDFPurpose: This study aims to examine the role of good corporate governance (board of directors and board of commissioners) in mediating the bond between intellectual capital and financial performance.
Design/methodology/approach: This study obtains data from 264 manufacturing companies listed on the Indonesia Stock Exchange in the 2015 – 2020 period. This study employs the Warp PLS 7.0 program. The tested research model is the multiple mediator model, with more than one mediating variables, so it requires multiple mediation analysis.
Findings: The results reveal that intellectual capital has no effect on financial performance. Intellectual capital has a significant negative effect on the board of directors and board of commissioners, while the board of directors and board of commissioners have a significant positive effect on financial performance.
Practical implications: Intellectual capital affects financial performance through the board of directors and board of commissioners’ as the mediating variables supported by the category of competitive mediation (inconsistent mediation). This competitive mediation provides support for the mediating effect hypothesis.
Paper type: Research pape
Analysis of the Effect of U-Turn Access Closure on the Performance of Gajah Mada Road, Batam Indonesia
Get PDFPurpose: Gajah Mada Road, Batam Taman Kota area is a primary collector road 1 that has a U-Turn and dense current if passed by motorists on weekdays in the afternoon. This study aims to analyze road performance due to the closure and opening of U-Turn access.
Design/methodology/approach: The research method used systematic observation is carried out on Mondays and Fridays (weekdays when the U-Turn is closed and opens) at 17.15 - 18.00 WIB in MKJI 1997.
Findings: The volume of vehicles and the average speed of vehicles passing when the U-Turn is closed is higher compared to the U-Turn is opened. Meanwhile, the level of road service (LoS) is classified as good because of the stable current and normal volume even though the vehicle speed is limited and affected by traffic.
Research limitations/implications: The U-Turn closure policy is believed to be a solution to reducing vehicle congestion.
Practical implications: Vehicle buildup factors due to U-Turn access are the main factors hampering road performance.
Originality/value: This paper is an original work.
Paper type: Research papers
Analysis of the Effect of Car Free Day on Micro Businesses in the Kraksaan Square Area, Probolinggo
Get PDFPurpose: This study aims to determine the effect of Car Free Day activities on micro-enterprises in the Kraksaan square, Probolinggo.
Design/methodology/approach: This study uses descriptive qualitative research where the results of the research do not contain elements of calculation and the results of the research are in the form of narratives, documentation, and interviews
Findings: The Car Free Day activity has an effect on improving the economy of micro-enterprises in the Kraksaan Probolinggo square area.
Research limitations/implications: The limitation of this research is that it only uses qualitative data from direct interviews in the field which depend on the perspective of each individual (micro business).
Practical implications: Increased community productivity to develop their micro-enterprises and increase the level of exercise that is high.
Originality/value: Our discussion departs from direct interviews with business actors, Satpol PP, event organizers at the Alun-alun and literature studies in several journals.
Paper type: Research pape