Pub Date : 2023-03-30DOI: 10.35609/jber.2023.7.4(1)
Fatma Köroğlu, Assoc. Prof. Dr. Selim Yıldırım
Objective – This study explores the social impact measurement (SIM) methods and the associated challenges from the perspective of women empowerment NGOs in Turkey. A literature review was conducted regarding the social impact measurement of non-profit organizations, social impact tools and frameworks, challenges of the social impact measurement, and business information systems used in social impact and project performance tools. Methodology – After that, a structured interview was designed and implemented to examine the output, outcome, and social impact measurement processes of 11 women’s empowerment NGOs in Turkey. Findings – Coding of the data and thematic analysis was conducted based on that qualitative research, and extremely insightful findings were revealed. The lack of expertise, budget, human resources, and established processes are significant challenges for women empowerment NGOs in Turkey. Also, the results of this empirical study indicated the need for digital tools and platforms for social impact measurement, which may also be a cost-saving tool enabling knowledge transfer and process efficiency for SIM. Novelty –Together with that, the study provided unique findings that may contribute to the literature, which address some of the SIM challenges caused by funder organizations’ budgeting policies and lack of demand for detailed SIM reports. Type of Paper: Empirical JEL Classification: Q19, Q22 Keywords: Social Impact Measurement; Women Empowerment NGOs; Social Entrepreneurship; Social Impact Evaluation; Non-profit Organizations Reference to this paper should be made as follows: Köroğlu, F; Yıldırım, N. (2023). Social Impact & Project Performance Measurement Methods and Challenges in Practice: A Study on Women Empowerment NGOs, J. Bus. Econ. Review, 7(4), 01–14. https://doi.org/10.35609/jber.2023.7.4(1)
{"title":"Social Impact & Project Performance Measurement Methods and Challenges in Practice: A Study on Women Empowerment NGOs","authors":"Fatma Köroğlu, Assoc. Prof. Dr. Selim Yıldırım","doi":"10.35609/jber.2023.7.4(1)","DOIUrl":"https://doi.org/10.35609/jber.2023.7.4(1)","url":null,"abstract":"Objective – This study explores the social impact measurement (SIM) methods and the associated challenges from the perspective of women empowerment NGOs in Turkey. A literature review was conducted regarding the social impact measurement of non-profit organizations, social impact tools and frameworks, challenges of the social impact measurement, and business information systems used in social impact and project performance tools.\u0000Methodology – After that, a structured interview was designed and implemented to examine the output, outcome, and social impact measurement processes of 11 women’s empowerment NGOs in Turkey.\u0000Findings – Coding of the data and thematic analysis was conducted based on that qualitative research, and extremely insightful findings were revealed. The lack of expertise, budget, human resources, and established processes are significant challenges for women empowerment NGOs in Turkey. Also, the results of this empirical study indicated the need for digital tools and platforms for social impact measurement, which may also be a cost-saving tool enabling knowledge transfer and process efficiency for SIM.\u0000Novelty –Together with that, the study provided unique findings that may contribute to the literature, which address some of the SIM challenges caused by funder organizations’ budgeting policies and lack of demand for detailed SIM reports.\u0000Type of Paper: Empirical\u0000JEL Classification: Q19, Q22\u0000Keywords: Social Impact Measurement; Women Empowerment NGOs; Social Entrepreneurship; Social Impact Evaluation; Non-profit Organizations\u0000Reference to this paper should be made as follows: Köroğlu, F; Yıldırım, N. (2023). Social Impact & Project Performance Measurement Methods and Challenges in Practice: A Study on Women Empowerment NGOs, J. Bus. Econ. Review, 7(4), 01–14. https://doi.org/10.35609/jber.2023.7.4(1)","PeriodicalId":297164,"journal":{"name":"GATR Journal of Business and Economics Review","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124152363","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-25DOI: 10.35609/jber.2022.7.2(3)
Mário Antão, Claudia Silvestre, Carla Martinho, M. Negas
Objective – This paper addresses the financial literacy issue in different countries and contexts, comparing it with the financial Literacy of Portuguese Higher Education Institutions (HEI) students. The objective is to identify the growing need for knowledge in this area and to correct the population's attitude and behavior. This study identifies the main conditioning variables of the financial Literacy of this group of individuals, contributing to developing conditions and procedures that would improve the financial Literacy of European students as an essential element of their personal and professional success. Methodology –This study was based on a survey using a sample of 1017 students from 18 institutions. Ordinal regression was used to determine the predictors of financial Literacy. Findings – The literature review shows different results of structural aspects of the same central questions related to financial Literacy among HEI students. The conclusions of the study are in line with the literature review. Nevertheless, empirical research shows that Portuguese students' financial Literacy is lower than students from other countries, highlighting the need to improve their knowledge in this area by correcting the focus group's attitude and behavior. The study identifies the main conditioning variables of the financial Literacy of this group of individuals. Novelty – HEI students who study finance present a higher level of financial knowledge and relatively more confidence in managing their money, the same for working students. No significant gender differences are observed, and these facts align with some authors. However, it is noteworthy to mention that several researchers observe alternative conclusions. This study shows an evolution of the situation followed twelve years earlier, with the same population, but confirms HEI students' low financial literacy level. This research also contributes to the main study promoted by OECD and included on the 2030 agenda of the United Nations (U.N.). Type of Paper: Empirical JEL Classification: I22, J16. Keywords: Financial Literacy; financial knowledge; financial attitude; financial behavior; higher education students. Reference to this paper should be made as follows: Antão, M; Nunes, C; Silvestre, C; Caldeira, J; Martinho, C; Negas, M. (2022). Financial literacy; financial knowledge; financial attitude; financial behavior; higher education students, Portugal, J. Bus. Econ. Review, 7(2), 141–150. https://doi.org/10.35609/jber.2022.7.2(3)
{"title":"Financial Literacy as a Strategic issue: A survey from Portuguese Higher Education Students","authors":"Mário Antão, Claudia Silvestre, Carla Martinho, M. Negas","doi":"10.35609/jber.2022.7.2(3)","DOIUrl":"https://doi.org/10.35609/jber.2022.7.2(3)","url":null,"abstract":"Objective – This paper addresses the financial literacy issue in different countries and contexts, comparing it with the financial Literacy of Portuguese Higher Education Institutions (HEI) students. The objective is to identify the growing need for knowledge in this area and to correct the population's attitude and behavior. This study identifies the main conditioning variables of the financial Literacy of this group of individuals, contributing to developing conditions and procedures that would improve the financial Literacy of European students as an essential element of their personal and professional success.\u0000Methodology –This study was based on a survey using a sample of 1017 students from 18 institutions. Ordinal regression was used to determine the predictors of financial Literacy. \u0000Findings – The literature review shows different results of structural aspects of the same central questions related to financial Literacy among HEI students. The conclusions of the study are in line with the literature review. Nevertheless, empirical research shows that Portuguese students' financial Literacy is lower than students from other countries, highlighting the need to improve their knowledge in this area by correcting the focus group's attitude and behavior. The study identifies the main conditioning variables of the financial Literacy of this group of individuals.\u0000Novelty – HEI students who study finance present a higher level of financial knowledge and relatively more confidence in managing their money, the same for working students. No significant gender differences are observed, and these facts align with some authors. However, it is noteworthy to mention that several researchers observe alternative conclusions. This study shows an evolution of the situation followed twelve years earlier, with the same population, but confirms HEI students' low financial literacy level. This research also contributes to the main study promoted by OECD and included on the 2030 agenda of the United Nations (U.N.).\u0000Type of Paper: Empirical\u0000JEL Classification: I22, J16.\u0000Keywords: Financial Literacy; financial knowledge; financial attitude; financial behavior; higher education students.\u0000Reference to this paper should be made as follows: Antão, M; Nunes, C; Silvestre, C; Caldeira, J; Martinho, C; Negas, M. (2022). Financial literacy; financial knowledge; financial attitude; financial behavior; higher education students, Portugal, J. Bus. Econ. Review, 7(2), 141–150. https://doi.org/10.35609/jber.2022.7.2(3)","PeriodicalId":297164,"journal":{"name":"GATR Journal of Business and Economics Review","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131116206","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-24DOI: 10.35609/jber.2022.7.2(4)
Nurli Yaacob, Muhammad Izmer Yusof, Suzei Mat Nurudin, Z. Zain, Nuramira Akmal Mustapa
Objective – Issues dealing with security are perhaps the most profound issues since the end of the Cold War in the 1990s. The notion is that the state's security is no longer just threatened by war but also by other circumstances and situations that might still harm the citizen's and states' well-being. In international politics, the realism paradigm considers security challenges in the classic sense that wars and military conflicts are the sole threats to the state. This viewpoint falls under the notion of traditional security. The other concept that governs state security might be more than only weapon battles and wars, and it falls under the idea and paradigm of idealism. Methodology – This paper will highlight a few issues concerning the Non-Traditional Security paradigm (NTS). In the end, the objective of this concept paper is to see the awareness of ASEAN members on the issues of NTS and how they respond to such matters. Findings – A total of 10 informants from different backgrounds but experts in the field of NTS will involve in the study, and the data for the study shall be collected using qualitative research methods. We hope a full picture of NTS during the COVID-19 pandemic can be presented from the findings. Novelty – Thus, this study suggests the blueprint for NTS to help people understand NTS. Type of Paper: Empirical J.E.L. Classification: Keywords: Non-Traditional Security Issues, Securitization, Awareness, ASEAN Reference to this paper should be made as follows: Yaacob, N.A; Yusof, M.I; Nurudin, S.M; Zain, Z.M; Mustapa, N.A. (2022). Recognizing ASEAN Nations' Realization and Commitment to the Issues of Non-Traditional Security (NTS), J. Bus. Econ. Review, 7(2), 151–159. https://doi.org/10.35609/jber.2022.7.2(4)
{"title":"Recognizing ASEAN Nations' Realization and Commitment to the Issues of Non-Traditional Security (NTS)","authors":"Nurli Yaacob, Muhammad Izmer Yusof, Suzei Mat Nurudin, Z. Zain, Nuramira Akmal Mustapa","doi":"10.35609/jber.2022.7.2(4)","DOIUrl":"https://doi.org/10.35609/jber.2022.7.2(4)","url":null,"abstract":"Objective – Issues dealing with security are perhaps the most profound issues since the end of the Cold War in the 1990s. The notion is that the state's security is no longer just threatened by war but also by other circumstances and situations that might still harm the citizen's and states' well-being. In international politics, the realism paradigm considers security challenges in the classic sense that wars and military conflicts are the sole threats to the state. This viewpoint falls under the notion of traditional security. The other concept that governs state security might be more than only weapon battles and wars, and it falls under the idea and paradigm of idealism.\u0000Methodology – This paper will highlight a few issues concerning the Non-Traditional Security paradigm (NTS). In the end, the objective of this concept paper is to see the awareness of ASEAN members on the issues of NTS and how they respond to such matters.\u0000Findings – A total of 10 informants from different backgrounds but experts in the field of NTS will involve in the study, and the data for the study shall be collected using qualitative research methods. We hope a full picture of NTS during the COVID-19 pandemic can be presented from the findings.\u0000Novelty – Thus, this study suggests the blueprint for NTS to help people understand NTS.\u0000Type of Paper: Empirical\u0000J.E.L. Classification: \u0000Keywords: Non-Traditional Security Issues, Securitization, Awareness, ASEAN\u0000\u0000Reference to this paper should be made as follows: Yaacob, N.A; Yusof, M.I; Nurudin, S.M; Zain, Z.M; Mustapa, N.A. (2022). Recognizing ASEAN Nations' Realization and Commitment to the Issues of Non-Traditional Security (NTS), J. Bus. Econ. Review, 7(2), 151–159. https://doi.org/10.35609/jber.2022.7.2(4)","PeriodicalId":297164,"journal":{"name":"GATR Journal of Business and Economics Review","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115514157","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-24DOI: 10.35609/jber.2022.7.2(1)
D. Brijlall, Selvam Jimmy Ivasen
Objective – This paper explores the challenges experienced by mathematics teachers and learners of seven high schools in South Africa. A mixed method approach involving interviews and questionnaires was used. Methodology – The sample included 7 principals or deputy principals, 7 departmental heads who supervised mathematics, 1 mathematics teacher who taught mathematics in grades 10 to 12, and 1 mathematics teacher who taught Mathematics in grades 8 and 9. In addition, 1 learner from each grade 8 to 12 was included in the sample. Each participant was interviewed using a structured interview schedule, followed by participants completing a questionnaire. Findings – Vygotsky's socio-cultural and conceptual development theories in mathematics education formed the basis of this study. The 'Inputs, Processes and Output" model of Howie and Kilpatrick's model of the five strands of achieving 'mathematics proficiency was adopted. We identified many systemic, societal, and pedagogical challenges that teachers and learners experienced, which affected their mathematics teaching and learning. Our findings correlated with research in the literature review. Novelty – The researchers concluded there were always intervention strategies that could assist in minimizing or eradicating the challenges faced by the teachers and learners of mathematics, thus improving their socio-economic standing. Type of Paper: Review JEL Classification: A14, 19. Keywords: Challenges, Strategies, Blended Learning, Scaffolding, Conceptual Development, Collaborative Learning. Reference to this paper should be made as follows: Brijlall, D; Ivasen, S.J. (2022). The impact of challenges experienced by teachers and learners on Mathematics performance, in relation to their socio-economic standing, J. Bus. Econ. Review, 7(2), 112–126. https://doi.org/10.35609/jber.2022.7.2(1)
{"title":"The Impact of Challenges Experienced by Teachers and Learners on Mathematics Performance in Relation to their Socio-Economic St","authors":"D. Brijlall, Selvam Jimmy Ivasen","doi":"10.35609/jber.2022.7.2(1)","DOIUrl":"https://doi.org/10.35609/jber.2022.7.2(1)","url":null,"abstract":"Objective – This paper explores the challenges experienced by mathematics teachers and learners of seven high schools in South Africa. A mixed method approach involving interviews and questionnaires was used.\u0000Methodology – The sample included 7 principals or deputy principals, 7 departmental heads who supervised mathematics, 1 mathematics teacher who taught mathematics in grades 10 to 12, and 1 mathematics teacher who taught Mathematics in grades 8 and 9. In addition, 1 learner from each grade 8 to 12 was included in the sample. Each participant was interviewed using a structured interview schedule, followed by participants completing a questionnaire.\u0000Findings – Vygotsky's socio-cultural and conceptual development theories in mathematics education formed the basis of this study. The 'Inputs, Processes and Output\" model of Howie and Kilpatrick's model of the five strands of achieving 'mathematics proficiency was adopted. We identified many systemic, societal, and pedagogical challenges that teachers and learners experienced, which affected their mathematics teaching and learning. Our findings correlated with research in the literature review.\u0000Novelty – The researchers concluded there were always intervention strategies that could assist in minimizing or eradicating the challenges faced by the teachers and learners of mathematics, thus improving their socio-economic standing.\u0000Type of Paper: Review\u0000JEL Classification: A14, 19.\u0000Keywords: Challenges, Strategies, Blended Learning, Scaffolding, Conceptual Development, Collaborative Learning.\u0000\u0000Reference to this paper should be made as follows: Brijlall, D; Ivasen, S.J. (2022). The impact of challenges experienced by teachers and learners on Mathematics performance, in relation to their socio-economic standing, J. Bus. Econ. Review, 7(2), 112–126. https://doi.org/10.35609/jber.2022.7.2(1)","PeriodicalId":297164,"journal":{"name":"GATR Journal of Business and Economics Review","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121774261","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-24DOI: 10.35609/jber.2022.7.2(2)
Roxana Wright
Objective – Resilience is one of the most relevant aspects of business today. Taking action for resilience requires new ideas that embrace uncertainty and consider adaptations for absorbing environmental pressures and responding to unidentified risks. The present study empirically explores the efforts of foreign subsidiaries in the United States. Methodology – The analysis focuses on firms' activities across states. Parent company scale and performance, local market size, labor availability, and presence of other foreign firms are investigated in their power to discriminate between resilience activities and non-resilience actions. Findings – The results show the relative significance of overall parent performance in determining a subsidiary's resilience at a particular subnational location. Novelty – This study's focus on resilience activities and their determinants are unique. Original outcomes guide local actions for increasing business agility and inform multinational companies' executives about the importance of generating adequate business performance in preparation for disruption and supporting affiliates' resilience at their localities. Type of Paper: Empirical JEL Classification: F23; E66 Keywords: Resilience, Subnational Location; Foreign Subsidiary; a Multinational Company Reference to this paper should be made as follows: Wright, R. (2022). Subsidiary Activities: Parent Company and Local Predictors of Business Resilience, J. Bus. Econ. Review, 7(2), 127–140. https://doi.org/10.35609/jber.2022.7.2(2)
{"title":"Subsidiary Activities: Parent Company and Local Predictors of Business Resilience","authors":"Roxana Wright","doi":"10.35609/jber.2022.7.2(2)","DOIUrl":"https://doi.org/10.35609/jber.2022.7.2(2)","url":null,"abstract":"Objective – Resilience is one of the most relevant aspects of business today. Taking action for resilience requires new ideas that embrace uncertainty and consider adaptations for absorbing environmental pressures and responding to unidentified risks. The present study empirically explores the efforts of foreign subsidiaries in the United States.\u0000Methodology – The analysis focuses on firms' activities across states. Parent company scale and performance, local market size, labor availability, and presence of other foreign firms are investigated in their power to discriminate between resilience activities and non-resilience actions.\u0000Findings – The results show the relative significance of overall parent performance in determining a subsidiary's resilience at a particular subnational location.\u0000Novelty – This study's focus on resilience activities and their determinants are unique. Original outcomes guide local actions for increasing business agility and inform multinational companies' executives about the importance of generating adequate business performance in preparation for disruption and supporting affiliates' resilience at their localities.\u0000Type of Paper: Empirical\u0000JEL Classification: F23; E66\u0000Keywords: Resilience, Subnational Location; Foreign Subsidiary; a Multinational Company\u0000Reference to this paper should be made as follows: Wright, R. (2022). Subsidiary Activities: Parent Company and Local Predictors of Business Resilience, J. Bus. Econ. Review, 7(2), 127–140. https://doi.org/10.35609/jber.2022.7.2(2)","PeriodicalId":297164,"journal":{"name":"GATR Journal of Business and Economics Review","volume":"2013 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128130715","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-29DOI: 10.35609/jber.2022.7.1(4)
Cheah Wen Fong, Yuen Yee Yen, S. Ramasamy
Objective – Sustainable entrepreneurship is considered to be combined with economic, social, and environmental value creation, and is considered a combination of social enterprise and environmental enterprise. The small and medium-sized enterprises (SMEs) in Malaysia are without exception. However, due to the lack of research, the existing literature has not yet provided sufficient explanation for the establishment of sustainable entrepreneurship in Malaysian SMEs. This research included an introduction that gives an overview of the research, continued by the review of existing literature that correlates to the research topic followed by the methodology adopted for this research. Methodology – Specifically, this research extends the Entrepreneurial Event Model to test the proposed framework. To test the research framework and to achieve the research objectives, the survey questionnaire was used to collect the primary data of 200 respondents (entrepreneurs from Malaysian SMEs). The research used Analysis of Moment Structure (AMOS) and Statistical Package of Social Science (SPSS) to encode and analyse the main data collected in this study. Findings – This research's findings revealed that the developed model was sustainable. All the constructs were reliable and valid, and the value was acceptable. The research novelty present in the paper regarding many researchers pay little attention to the key factors that affect the sustainable entrepreneurial ability of SMEs. At this point, this study had proposed a new variable such as environmental awareness and examined its impact on sustainable entrepreneurship performance. Furthermore, the research also provides references for future practical and theoretical contributions. Novelty – This research provides new and important insights for SMEs, entrepreneurs, employees, and institutions through empirical testing of the framework, thereby contributing to knowledge. Type of Paper: Empirical JEL Classification: L21, L26, M19 Keywords: Sustainable Entrepreneurship; Perceived Desirability; Perceived Feasibility; Propensity to Act; Environmental Awareness Reference to this paper should be made as follows: Fong, C.W; Yen, Y.Y; Ramasamy, S. (2022). Sustainable Entrepreneurship in SMEs, J. Bus. Econ. Review, 7(1), 92–102. https://doi.org/10.35609/jber.2022.7.1(4)
{"title":"Sustainable Entrepreneurship in SMEs","authors":"Cheah Wen Fong, Yuen Yee Yen, S. Ramasamy","doi":"10.35609/jber.2022.7.1(4)","DOIUrl":"https://doi.org/10.35609/jber.2022.7.1(4)","url":null,"abstract":"Objective – Sustainable entrepreneurship is considered to be combined with economic, social, and environmental value creation, and is considered a combination of social enterprise and environmental enterprise. The small and medium-sized enterprises (SMEs) in Malaysia are without exception. However, due to the lack of research, the existing literature has not yet provided sufficient explanation for the establishment of sustainable entrepreneurship in Malaysian SMEs. This research included an introduction that gives an overview of the research, continued by the review of existing literature that correlates to the research topic followed by the methodology adopted for this research.\u0000Methodology – Specifically, this research extends the Entrepreneurial Event Model to test the proposed framework. To test the research framework and to achieve the research objectives, the survey questionnaire was used to collect the primary data of 200 respondents (entrepreneurs from Malaysian SMEs). The research used Analysis of Moment Structure (AMOS) and Statistical Package of Social Science (SPSS) to encode and analyse the main data collected in this study.\u0000Findings – This research's findings revealed that the developed model was sustainable. All the constructs were reliable and valid, and the value was acceptable. The research novelty present in the paper regarding many researchers pay little attention to the key factors that affect the sustainable entrepreneurial ability of SMEs. At this point, this study had proposed a new variable such as environmental awareness and examined its impact on sustainable entrepreneurship performance. Furthermore, the research also provides references for future practical and theoretical contributions.\u0000Novelty – This research provides new and important insights for SMEs, entrepreneurs, employees, and institutions through empirical testing of the framework, thereby contributing to knowledge.\u0000Type of Paper: Empirical\u0000JEL Classification: L21, L26, M19\u0000Keywords: Sustainable Entrepreneurship; Perceived Desirability; Perceived Feasibility; Propensity to Act; Environmental Awareness\u0000Reference to this paper should be made as follows: Fong, C.W; Yen, Y.Y; Ramasamy, S. (2022). Sustainable Entrepreneurship in SMEs, J. Bus. Econ. Review, 7(1), 92–102. https://doi.org/10.35609/jber.2022.7.1(4)","PeriodicalId":297164,"journal":{"name":"GATR Journal of Business and Economics Review","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133905963","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-29DOI: 10.35609/jber.2022.7.1(5)
Nining Ika Wahyuni, E. Sukoharsono
Objective – This study aims to analyze the role of accounting educators in embedding sustainability. Theory of Role is used in analyzing the parties who put their expectation on accountants to take roles in embedding sustainability and how the accountant performed that role expectation. Methodology – Educator accountants are used to represent various types of professions in the accounting field. This study uses a qualitative approach by conducting interviews with 14 accounting educators at the University of Jember, Indonesia, which registered as Certified Sustainability Reporting Specialists (CSRS) and/or Certified Sustainability Reporting Assurers (CSRA). Data were collected through observation, deep interviews, and forum group discussion. Findings – Then data were analyzed with the thematic analytic technique to find the main theme from the interview transcripts. The result shows that those accounting educators are in the right position to become the main actor in embedding sustainability. Accountants must show their involvement in sustainability embedding efforts due to pressure from various parties. Novelty – The professional organizations give them coercive pressure, while the educational institutions give them normative pressure. However, their role performance to be involved in this sustainability embedding is still low due to obstacles, both barriers related to learning tools and personal perception. Type of Paper: Empirical JEL Classification: Q, Q5, Q56 Keywords: Role Expectation; Role Performance; Accounting Educator; Role Theory; Embedding Sustainability Reference to this paper should be made as follows: Wahyuni, N. I.; Sukoharsono, E. G., (2022). Role Expectations VS Role Performance in Embedding Sustainability: A Study in the Role of Accounting Educator, J. Bus. Econ. Review, 7(1), 103–111. https://doi.org/10.35609/jber.2022.7.1(5)
{"title":"Role Expectations VS Role Performance in Embedding Sustainability: A Study in the Role of Accounting Educator","authors":"Nining Ika Wahyuni, E. Sukoharsono","doi":"10.35609/jber.2022.7.1(5)","DOIUrl":"https://doi.org/10.35609/jber.2022.7.1(5)","url":null,"abstract":"Objective – This study aims to analyze the role of accounting educators in embedding sustainability. Theory of Role is used in analyzing the parties who put their expectation on accountants to take roles in embedding sustainability and how the accountant performed that role expectation.\u0000Methodology – Educator accountants are used to represent various types of professions in the accounting field. This study uses a qualitative approach by conducting interviews with 14 accounting educators at the University of Jember, Indonesia, which registered as Certified Sustainability Reporting Specialists (CSRS) and/or Certified Sustainability Reporting Assurers (CSRA). Data were collected through observation, deep interviews, and forum group discussion.\u0000Findings – Then data were analyzed with the thematic analytic technique to find the main theme from the interview transcripts. The result shows that those accounting educators are in the right position to become the main actor in embedding sustainability. Accountants must show their involvement in sustainability embedding efforts due to pressure from various parties.\u0000Novelty – The professional organizations give them coercive pressure, while the educational institutions give them normative pressure. However, their role performance to be involved in this sustainability embedding is still low due to obstacles, both barriers related to learning tools and personal perception.\u0000Type of Paper: Empirical\u0000JEL Classification: Q, Q5, Q56\u0000Keywords: Role Expectation; Role Performance; Accounting Educator; Role Theory; Embedding Sustainability\u0000Reference to this paper should be made as follows: Wahyuni, N. I.; Sukoharsono, E. G., (2022). Role Expectations VS Role Performance in Embedding Sustainability: A Study in the Role of Accounting Educator, J. Bus. Econ. Review, 7(1), 103–111. https://doi.org/10.35609/jber.2022.7.1(5)","PeriodicalId":297164,"journal":{"name":"GATR Journal of Business and Economics Review","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129181664","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-29DOI: 10.35609/jber.2022.7.1(3)
Aris Wahyu Raharjo, S. Wiryono, R. A. Rahadi
Objective – There are three primary focuses of this study, namely: to understand past literature on sovereign wealth fund (SWF) pattern of development, the impact of SWF investment on target firm financial performance, and how SWF fosters infrastructure development in Indonesia Methodology/Technique – The methodologies of this study are descriptive and structured systematic reviews. Six dimensions were the focus of this literature review which are the basis for sorting and grouping the 1683 publication journals. Those six dimensions are SWF characteristics, SWF target firm characteristics, country characteristics, deal characteristics, research methods, and level of analysis Findings –The SWF objectives and pattern of development in a country depending on the country-specific conditions which could evolve over time. There have been many past types of research on SWF development in different countries. Past research provided differing outcomes in various aspects of SWF development from one country to the others. In the case of Indonesia, INA is expected to provide global capital access in filling in the funding gap for Indonesia's infrastructure development. For that reason, this research is seeing an urgency to observe how Indonesia SWF manages its investment portfolio in unique infrastructure development and its impact on the national economic growth. Furthermore, past research findings described that the impact of institutional investors such as SWF on firm performance is still unclear. Many questions concerning the financial aspects of SWF’s activities still remain relatively unanswered. The outcomes of this literature review provide multiple bases for future research with a mixed case study method. Novelty – This research observes and compares various SWF patterns of development in different countries (multiple cases). Indonesia’s SWF wealth fund was a newly established government agency and has not been widely explored in past research. How the government of Indonesia overcomes funding scarcity for infrastructure development provides a unique experience. Type of Paper: Empirical JEL Classification: F30, M20. Keywords: Indonesia Sovereign Wealth Fund; Firm Value; Infrastructure Development; Structured Literature Review Reference to this paper should be made as follows: Raharjo, A.W; Wiryono, S.K; Rahadi, R.A. (2022). Evolving Sovereign Wealth Fund under Infrastructure Funding Scarcity: A Literature Study, J. Bus. Econ. Review, 7(1), 75–91. https://doi.org/10.35609/jber.2022.7.1(3)
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Pub Date : 2022-06-29DOI: 10.35609/jber.2022.7.1(2)
Olalere Isaac Opeyemi, Dewa Mendon, Dlamini Lenhle
Objective - This paper predicts a measurement indicator for the trade mispricing channel and its effectiveness in identifying IFFs. Methodology – A model gaussian multivariate anomaly detection algorithm, for classifying between legal and illegal transactions that are suspicious in terms of misreporting was developed. The method is a machine learning technique and uses data from South Africa, Botswana, the USA, and China over a period from 2000 to 2019, to learn whether there are any intriguing differences in the model performance based on these countries and the effect of other factors. Imports and Exports are used as features of the model while the net flow derived from these features is used as the third feature of the model. Imports and exports data are sourced from IMF’s Direction of Trade Statistics database. Annual tariffs data and corruption data come from the WDI database and Transparency International’s Corruption Perception Index, respectively. Data for ‘accounting and auditing standards’ comes from the world economic forum. Findings - The result showed that while the model may be effective in detecting IFFs due to mispricing, other factors may however contribute to irregularities of trading data that is flagged as IFFs. This in addition to accounting for total quantum, also provides details empowering governments with the information to stimulate and drive the desire to curb IFFs from its different sources and channels. Novelty - This study contributes to the debate on trade mispricing by proving a baseline measurement to help detect and track IFFs. Type of Paper: Empirical JEL Classification: F17, Q02 Keywords: Gaussian Multivariate Anomaly Detection; GMAD; Illicit Financial Flow; IFF., Trade Mispricing; Reference to this paper should be made as follows: Opeyemi, O.I; Mendon, D; Lenhle, D. (2022). Predicting Trade Mispricing: A Gaussian Multivariate Anomaly Detection Model, J. Bus. Econ. Review, 7(1), 61–74. https://doi.org/10.35609/jber.2022.7.1(2)
目的-本文预测了贸易错误定价渠道的测量指标及其在识别ifs中的有效性。方法-一个模型高斯多变量异常检测算法，用于分类之间的合法和非法交易，可疑的误报被开发。该方法是一种机器学习技术，使用2000年至2019年期间来自南非、博茨瓦纳、美国和中国的数据，以了解基于这些国家和其他因素的影响，模型性能是否存在有趣的差异。导入和导出用作模型的特征，而从这些特征派生的净流用作模型的第三个特征。进出口数据来源于国际货币基金组织的贸易统计方向数据库。年度关税数据和腐败数据分别来自WDI数据库和透明国际的清廉指数。“会计和审计准则”的数据来自世界经济论坛。研究结果-结果表明，虽然该模型可能有效地检测由于定价错误导致的ifs，但其他因素可能导致被标记为ifs的交易数据的违规行为。这除了计算总量之外，还提供了详细的信息，使政府能够从不同的来源和渠道刺激和推动遏制非法移民的愿望。新颖性-本研究通过证明有助于检测和跟踪iff的基线测量方法，为贸易错误定价的辩论做出了贡献。论文类型:EmpiricalJEL分类:F17, q02关键词:高斯多元异常检测;GMAD;非法资金流动;敌我识别。对本文的借鉴有:Opeyemi, i .;Mendon D;Lenhle, D.(2022)。一种基于高斯多元异常检测模型的贸易错误定价预测方法。经济学。评论，7(1)，61-74。https://doi.org/10.35609/jber.2022.7.1 (2)
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Pub Date : 2022-03-30DOI: 10.35609/jber.2022.6.4(3)
Noorul Huda Sahari, Baterah Alias, Suliah Mohd Aris, Zakiah Samori, Nur Hafizah Harun
Objective – Women with careers nowadays play an important role in their household income to support breadwinner husbands in easing the financial burden of families. To achieve the role, women are empowered to be independent and not too dependent on others by handing over the duty to generate a family income solely to their husbands. With low physical, financial, and human capital, and limited social and economic networks in Pulau Tuba, Langkawi, when the socio-economy activities of its majority Muslim population depend on agriculture, aquaculture, and tourism, the activities should be expanded to potential activities to increase family income since the island is well known with its natural resources. Women on the island also identify less participate in increasing the family income. Thus, this study aims to identify the potential activities for family income upgrading and determine factors for women's empowerment to support family income and the success of the activities. Methodology – To achieve the objective the study adopts quantitative research where the data were collected through a survey to randomly selected 150 respondents out of 4350 Pulau Tuba total population. The questionnaires are distributed to respondents through face to face by the representatives of the research team in November 2020. The collected data has been analyzed by descriptive, correlation, and regression analysis using Statistical Package for The Social Science (SPPS) tool version 21. Findings – The finding shows that women in Pulau Tuba are more inclined to increase their daily and family income in marketing, sales, livestock, and fisheries. Moving on, the environmental factor is the most effective because of its higher correlation value than the family factor and environmental factors that contribute significantly to improving family income in Pulau Tuba. Therefore, it is suggested to put effort to enhance awareness among women through appropriate workshops on marketing with large-scale participation. Type of Paper: Empirical JEL Classification: O11, O4
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