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INNOVATION, COMPETITIVE STRATEGY AND MSME PERFORMANCE: A SURVEY STUDY ON CULINARY SMES IN INDONESIA DURING THE COVID-19 PANDEMIC 创新、竞争战略和中小微企业绩效:对2019冠状病毒病大流行期间印尼烹饪中小企业的调查研究
Q2 Business, Management and Accounting Pub Date : 2023-04-19 DOI: 10.3846/btp.2023.16676
Cancelyn Shearin Pusung, Niluh Putu Dian Rosalina Handayani Narsa, Oktaviani Ari Wardhaningrum
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引用次数: 2
IS LEADERSHIP POSITION RELATED TO MORE SOCIAL INCLUSION, HAPPINESS, AND SATISFACTION WITH LIFE? THE IMPORTANCE OF POWER DISTANCE INDEX 领导地位与更多的社会包容、幸福感和生活满意度有关吗?权力距离指数的重要性
Q2 Business, Management and Accounting Pub Date : 2023-04-14 DOI: 10.3846/btp.2023.16705
A. Stelmokienė, Gabija Jarašiūnaitė-Fedosejeva
A leadership position is associated with influence, success, and power, especially in cultures with high power distance (Zheng et al., 2018). Yet, we still know little about leaders’ wellbeing in different cultures. Therefore, the purpose of this paper is to investigate if a leadership position is related to more happiness, satisfaction with life and social inclusion.Additionally, it is presumed that this relationship could differ in countries with different power distance scores. European Social Survey (ESS) data from Round 9, edition 2.0 was employed to test research propositions. 23 079 currently working respondents’ data whose main activity was paid work (7130 of them having leadership positions) were analysed. The study results showed that leaders were more satisfied with life, happier, and more socially included than people who did not have a leadership position in their workplace. The power distance index acted as a moderator only in the model of happiness prediction. However, this country related variable had a significant direct negative effect on predicting peoples’ happiness and satisfaction with life, and direct positive effect on social inclusion. Regarding results, a shared leadership perspective could be proposed to have more satisfied with life, happy and socially active members in the organization.
领导地位与影响力、成功和权力有关,尤其是在权力距离较高的文化中(Zheng et al.,2018)。然而,我们对不同文化中领导人的福祉知之甚少。因此,本文的目的是调查领导职位是否与更多的幸福感、生活满意度和社会包容有关。此外,据推测,在权力距离得分不同的国家,这种关系可能会有所不同。欧洲社会调查(ESS)第9轮2.0版的数据用于测试研究命题。分析了23079名主要从事有偿工作的在职受访者的数据(其中7130人担任领导职务)。研究结果表明,与在工作场所没有领导职位的人相比,领导者对生活更满意、更快乐、更融入社会。幂距离指数仅在幸福预测模型中起调节作用。然而,这个与国家相关的变量对预测人们的幸福感和生活满意度有显著的直接负面影响,对社会包容有直接正面影响。关于结果,可以提出一个共同的领导观点,让组织中的成员对生活更满意、更快乐、更积极地参与社会活动。
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引用次数: 0
ANALYSIS OF CORPORATE GOVERNANCE AND CORPORATE SUSTAINABILITY PERFORMANCE IN THE INDONESIAN CONTEXT 印尼背景下的公司治理与公司可持续发展绩效分析
Q2 Business, Management and Accounting Pub Date : 2023-03-22 DOI: 10.3846/btp.2023.16898
S. Suharyono, Arumega Zarefar, Atika Zarefar
This study aims to examine the effect of corporate governance on the Corporate sustainability performance. The samples of this study consist of publicly-traded primary and secondary sector companies in Indonesia for eleven years, from 2010 to 2020. This study discusses the effect of corporate governance on corporate sustainability performance, Corporate governance, and corporate sustainability performance. The data used in the study are hand-collected data sourced from annual financial and company sustainability reports. The findings of the study indicate that Corporate Governance (CG) is positively affecting the Corporate Sustainability Performance (CSP) and its dimensions (Economy, Environmental, and Social aspects) significantly. Furthermore, the findings of the study have also disclosed that the CG elements consisting of the rights of shareholders (Category A), The equitable treatment of shareholders (Category B), The role of stakeholders in corporate governance (category C), disclosure principles and transparency (category D), and the responsibilities of the board (Category E) relatively showing positive effects significantly towards the CG and its elements. However, different effects have been found in the elements B and D, where it is showing that the sample companies indicate the weaknesses in the practice of the equitable treatment of shareholders and Disclosure and transparency. This study is expected to contribute to or assist the companies’ policymakers by creating regulations to improve the Corporate sustainability performance. Our research adds to the research on corporate governance and Corporate sustainability performance in analyzing the correlation between CG and CSP deeply and broadly by utilizing the instruments according to the developed OECD principles.
本研究旨在考察公司治理对公司可持续发展绩效的影响。本研究的样本包括2010年至2020年在印度尼西亚上市的一级和二级企业,共11年。本研究探讨了公司治理对公司可持续发展绩效、公司治理和公司可持续发展业绩的影响。研究中使用的数据是从年度财务和公司可持续发展报告中手工收集的数据。研究结果表明,公司治理对企业可持续发展绩效及其维度(经济、环境和社会方面)产生了显著的正向影响。此外,研究结果还披露了CG要素,包括股东权利(A类)、股东的公平待遇(B类)、利益相关者在公司治理中的作用(C类)、披露原则和透明度(D类),董事会的职责(E类)对CG及其成员表现出相对积极的影响。然而,在要素B和D中发现了不同的影响,这表明样本公司表明了公平对待股东以及披露和透明度实践中的弱点。本研究旨在通过制定法规来提高企业可持续发展绩效,从而为企业决策者做出贡献或提供帮助。我们的研究增加了对公司治理和公司可持续性绩效的研究,根据经合组织制定的原则,利用工具深入而广泛地分析了CG和CSP之间的相关性。
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引用次数: 0
PERCEIVED INCOME ADEQUACY, FAMILY SUPPORT, FINANCIAL ANXIETY, AND TAX NON-COMPLIANCE OF INDONESIAN WORKING WOMEN DURING THE COVID-19 PANDEMIC 2019冠状病毒病大流行期间印尼职业妇女的收入充分性、家庭支持、财务焦虑和纳税不合规
Q2 Business, Management and Accounting Pub Date : 2023-03-22 DOI: 10.3846/btp.2023.17306
P. S. Asmoro
In high-risk situations like the Covid-19 epidemic, it is believed that perceived income adequacy, family support,financial anxiety, and tax non-compliance have a strong relationship. This study applies the Conservation of Resources (COR) theory in building research models to fill gaps in previous research. According to the COR theory, individuals safeguard the quality and quantity of their financial resources by avoiding threats to their existence, including taxes. Thus, maintaining limited financial resources during the Covid-19 pandemic to meet needs and wants leads to tax avoidance.The cross-sectional data were collected using an online survey and analyzed using the PLS-based SEM technique. Purposive sampling was used to identify 371 Indonesian working women for the study sample. The study’s findings confirmed that perceived income adequacy for current needs and wants and perceived family support directly impact financial anxiety. However, this study can only demonstrate the direct effect of perceived income adequacy for current wants and tax non-compliance. Financial anxiety has also been proven to mediate the relationship between the three exogenous factors and tax non-compliance. This study can strengthen the concept of COR theory, which has never been used to investigate tax non-compliance behaviour and can be considered by authorities to design tax policies that take gender into account to achieve tax compliance.
在Covid-19疫情等高风险情况下,人们认为收入充足、家庭支持、财务焦虑和税收不合规之间存在密切关系。本研究运用资源守恒理论建立研究模型,填补前人研究的空白。根据COR理论,个人通过避免对其存在的威胁(包括税收)来保障其金融资源的质量和数量。因此,在Covid-19大流行期间维持有限的财政资源以满足需求和需求导致避税。通过在线调查收集横截面数据,并使用基于pls的扫描电镜技术进行分析。有目的的抽样被用来确定371名印度尼西亚职业妇女作为研究样本。研究结果证实,对当前需求和愿望的感知收入充足性以及对家庭支持的感知直接影响财务焦虑。然而,本研究只能证明当前需求的感知收入充足性和税收不合规的直接影响。财务焦虑也被证明在三个外生因素与税收不合规之间具有中介作用。本研究可以加强COR理论的概念,该理论从未被用于调查税收不合规行为,当局可以考虑设计考虑性别的税收政策,以实现税收合规。
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引用次数: 1
THE ROLE OF ORGANIZATIONAL CULTURE ON EMPLOYEE ENGAGEMENT 组织文化对员工敬业度的影响
Q2 Business, Management and Accounting Pub Date : 2023-03-20 DOI: 10.3846/btp.2023.17241
Pakize Bilalli Abduraimi, Mahije Mustafi, Xhavit Islami
Despite the recognized importance of organizational culture (OC) for favorable organizational effects, empirically is relatively little known about its impact on employee engagement (EE), in Balkan countries, especially in the Republic of North Macedonia. To address this gap the purpose of this study is to explore the relationship between OC components and three dimensions of EE (vigor, dedication and absorption). To conduct this study a survey of 152 public secondary education employees who operate in the Republic of North Macedonia was done. The gathered data was analyzed using SPSS program. Results indicated that several components of the OC are significantly related to EE dimensions, such as employee vigor, dedication, and absorption. As a result, the study concludes that OC has a significant positive effect on EE dimensions both in and out of school. The outcomes of this study significantly contribute to a better understanding of the OC-EE relationship in the non-profit organizations.
尽管组织文化(OC)对于良好的组织效应的重要性得到了公认,但在巴尔干国家,尤其是北马其顿共和国,其对员工敬业度(EE)的影响在经验上却知之甚少。为了弥补这一空白,本研究的目的是探讨情感表达三个维度(活力、奉献和吸收)与情感表达的关系。为了进行这项研究,对北马其顿共和国152名公立中学教育员工进行了调查。收集的数据使用SPSS软件进行分析。结果表明,员工敬业度、敬业度和吸收度与员工情感表达维度显著相关。因此,本研究得出结论,在校内和校外,语言表达对情感表达维度都有显著的积极影响。本研究的结果有助于我们更好地理解非营利组织的情感表达关系。
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引用次数: 2
MODELING STRATEGIC PLANNING FOR SUSTAINABLE COMPETITIVE ADVANTAGE IN SUPPLY CHAIN MANAGEMENT 供应链管理中可持续竞争优势的战略规划建模
Q2 Business, Management and Accounting Pub Date : 2023-03-16 DOI: 10.3846/btp.2023.17170
Minwir M. Al-Shammari
This paper proposes a knowledge-based customer-centric strategic model to respond to environmental challenges and achieve sustainable competitive advantage (SCA) in the supply chain management (SCM) context. The proposed model strives to leverage knowledge-based distinctive core competencies (DCCs) to improve customer satisfaction and achieve SCA. An exploratory research design has been adopted. The study undertook a systematic literature review approach with 36 articles or books published between 1970 and 2020 to construct the strategic planning model. The paper presents an integrated multi-dimensional model for SCM, including value chain activities, competitiveness strategies, business process re-engineering (BPR), and SCA. The practical result of the article is to develop a theoretical strategic planning model for SCM as a holistic framework for using the company’s DCCs and creating an SCA in a highly competitive and dynamic business environment. The proposed model comprehensively covers the supply chain (SC)’s competitive advantage strategy. For businesses that tend to adapt and triumph, the proposed model helps reduce order cycle times, reduce inventory levels, increase accuracy and efficiency, reduce costs, and improve customer service and satisfaction.
本文提出了一种基于知识的以客户为中心的战略模型,以应对供应链管理中的环境挑战,实现可持续竞争优势。所提出的模型努力利用基于知识的独特核心竞争力(DCC)来提高客户满意度并实现SCA。采用了探索性研究设计。该研究采用了系统的文献综述方法,在1970年至2020年间发表了36篇文章或书籍,以构建战略规划模型。本文提出了一个集成的供应链管理多维模型,包括价值链活动、竞争力战略、业务流程再造和SCA。本文的实际结果是为供应链管理开发了一个理论战略规划模型,作为在高度竞争和动态的商业环境中使用公司DCC和创建SCA的整体框架。该模型全面涵盖了供应链的竞争优势战略。对于倾向于适应和获胜的企业,所提出的模型有助于减少订单周期时间,降低库存水平,提高准确性和效率,降低成本,并提高客户服务和满意度。
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引用次数: 1
INFLUENCE OF INTERNAL COMMUNICATION ON THE ORGANIZATIONAL CLIMATE OF A LOCAL EDUCATIONAL MANAGEMENT UNIT IN PERU 内部沟通对秘鲁地方教育管理单位组织氛围的影响
Q2 Business, Management and Accounting Pub Date : 2023-03-08 DOI: 10.3846/btp.2023.16358
Sayuri Curilla, J. Morales, Wesley Poma, W. Vicente-Ramos
The objective of this research is to determine the influence of internal communication on the organizational climate. The method used in this research is the deductive inferential scientific method, for which the type and level of applied and explanatory research were used respectively. The study sample was made up of women (45%) and men (65%), with an age range between 23 years and over, who were the object of study, with a total of 305 workers. The results that were obtained based on the reliability and validity of the measurement scales, where they specify that p < 0.05, that is, that 12 of the 15 hypotheses are accepted in the proposed correlation between internal communication and organizational climate factors, Among them interpersonal relationships, which generates assertiveness among workers, management styles, which implies increasing employee satisfaction, remuneration, which consists of the importance of knowing how to recognize the work of workers. Finally, the collective values, which encourages them to do a proper job and get involved. In conclusion, internal communication is essential to strengthen the organizational climate factors mentioned above. This ensures a good work environment in order to achieve improvements at the hierarchical and organizational level.
本研究的目的是确定内部沟通对组织氛围的影响。本研究使用的方法是演绎推理科学方法,分别使用了应用型和解释型研究的类型和层次。研究样本由女性(45%)和男性(65%)组成,年龄在23岁及以上,是研究对象,共有305名工人。根据测量量表的信度和效度得到的结果,其中他们指定p < 0.05,即在提出的内部沟通与组织气候因素之间的相关性中,15个假设中有12个假设被接受,其中人际关系(产生员工的自信),管理风格(意味着提高员工满意度),薪酬,这包括知道如何认识工人的工作的重要性。最后是集体价值观,鼓励他们做好本职工作并参与其中。综上所述,内部沟通对于强化上述组织气候因素至关重要。这确保了一个良好的工作环境,以便在层次和组织层面上实现改进。
{"title":"INFLUENCE OF INTERNAL COMMUNICATION ON THE ORGANIZATIONAL CLIMATE OF A LOCAL EDUCATIONAL MANAGEMENT UNIT IN PERU","authors":"Sayuri Curilla, J. Morales, Wesley Poma, W. Vicente-Ramos","doi":"10.3846/btp.2023.16358","DOIUrl":"https://doi.org/10.3846/btp.2023.16358","url":null,"abstract":"The objective of this research is to determine the influence of internal communication on the organizational climate. The method used in this research is the deductive inferential scientific method, for which the type and level of applied and explanatory research were used respectively. The study sample was made up of women (45%) and men (65%), with an age range between 23 years and over, who were the object of study, with a total of 305 workers. The results that were obtained based on the reliability and validity of the measurement scales, where they specify that p < 0.05, that is, that 12 of the 15 hypotheses are accepted in the proposed correlation between internal communication and organizational climate factors, Among them interpersonal relationships, which generates assertiveness among workers, management styles, which implies increasing employee satisfaction, remuneration, which consists of the importance of knowing how to recognize the work of workers. Finally, the collective values, which encourages them to do a proper job and get involved. In conclusion, internal communication is essential to strengthen the organizational climate factors mentioned above. This ensures a good work environment in order to achieve improvements at the hierarchical and organizational level.","PeriodicalId":40066,"journal":{"name":"Business: Theory and Practice","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43267357","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}
引用次数: 0
THE LINKAGE BETWEEN INDIVIDUAL VALUE AND KNOWLEDGE CREATION IN HUMAN CAPITAL 人力资本中个人价值与知识创造的联系
Q2 Business, Management and Accounting Pub Date : 2023-03-07 DOI: 10.3846/btp.2023.15726
Ida Ketut Kusumawijaya, P. Astuti
This study aims to examine the relationship between individual value and knowledge creation in human capital.The effect of individual value on each element of knowledge creation – socialization, externalization, combination and internalization – is tested in this study. The study also tested the effect of each component of knowledge creation with human capital. Data were collected using an online questionnaire. A total of 286 questionnaires were sent to managers of medium-sized companies in the province of Bali, Indonesia. Of the 196 questionnaires that were sent, returned and filled out completely, 158 had responses that were utilizable, showing a usable response rate of 80.61%. Data analysis was carried out using variance-based structural equation modelling with a partial least squares approach (SEM-PLS) with WarpsPLS 7.0. The results of the study found a significant positive effect of individual value on each element of knowledge creation: with socialization, with externalization, with combination and with internalization. This study also found that each component of knowledge creation has a significant positive effect on human capital: socialization, externalization, combination and internalization, respectively. This study shows that the value that is believed by individuals based on knowledge can be a strong factor of competitiveness for future of human capital.
本研究旨在探讨个人价值与人力资本知识创造之间的关系。本研究检验了个体价值对知识创造的各个要素——社会化、外化、组合和内化——的影响。该研究还测试了知识创造的各个组成部分对人力资本的影响。使用在线问卷收集数据。共向印度尼西亚巴厘岛省的中型公司经理发送了286份问卷。在发送、返回和完整填写的196份问卷中,158份具有可利用的回复,显示可用回复率为80.61%。数据分析采用基于方差的结构方程建模,采用偏最小二乘法(SEM-PLS)和WarpsPLS 7.0进行。研究结果发现,个人价值对知识创造的每个要素都有显著的积极影响:社会化、外化、组合和内化。本研究还发现,知识创造的每个组成部分对人力资本都有显著的正向影响:分别是社会化、外化、组合和内化。研究表明,基于知识的个人所相信的价值可以成为人力资本未来竞争力的一个强大因素。
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引用次数: 0
EVALUATION OF DIFFERENCES IN PERFORMANCE BETWEEN SHAREHOLDER-CEO-LED AND PROFESSIONAL-CEO-LED LARGE COMPANIES IN LITHUANIA 立陶宛大公司股东CEO与专业CEO绩效差异评价
Q2 Business, Management and Accounting Pub Date : 2023-03-07 DOI: 10.3846/btp.2023.17596
Donatas Voveris
There is an ongoing debate on what exactly are the differences between founder/shareholder-CEOs and professional-CEOs, and how those differences impact the performance of companies both from a managerial and financial standpoint. Though this issue attracted a lot of attention from scholars during the last 30 years, and the consensus has formed that there are indeed differences in motivational factors, managerial capabilities as well as risk-taking decisions between founder/shareholder-CEOs and professional-CEOs, the research on how this impacts firm performance provides inconsistent results. This paper aims to add to existing research in the field by evaluating whether there are significant differences in revenue growth rates and profitability between founder/shareholder-CEO-led and professional-CEO-led companies. Based on the revenue and profit data for the 5-year period of 2016 to 2020 of a sample of 205 of the largest companies in Lithuania, no significant differences in performance were identified. In this sense, this study confirms the generalization that the influence of a CEO diminishes as ventures grow and mature.
关于创始人/股东首席执行官和专业首席执行官之间的差异究竟是什么,以及从管理和财务角度来看,这些差异如何影响公司的业绩,目前仍存在争议。尽管在过去的30年里,这个问题引起了学者们的大量关注,并且已经形成了共识,即创始人/股东CEO和专业CEO在动机因素、管理能力以及冒险决策方面确实存在差异,但关于这如何影响公司绩效的研究却提供了不一致的结果。本文旨在通过评估创始人/股东CEO领导的公司和专业CEO领导的企业在收入增长率和盈利能力方面是否存在显著差异,来补充该领域现有的研究。根据立陶宛205家最大公司2016年至2020年5年期间的收入和利润数据,没有发现业绩的显著差异。从这个意义上说,这项研究证实了一个普遍的观点,即CEO的影响力随着企业的发展和成熟而减弱。
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引用次数: 0
COPING WITH BURNOUT? MEASURING THE LINKS BETWEEN WORKPLACE CONFLICTS, WORK-RELATED STRESS, AND BURNOUT 应对倦怠?测量工作场所冲突、工作压力和倦怠之间的联系
Q2 Business, Management and Accounting Pub Date : 2023-02-03 DOI: 10.3846/btp.2023.16953
Evelina Danauskė, A. G. Raišienė, R. Korsakienė
Purpose. The aim of the paper is to investigate the relationship between workplace conflicts and employee burnout.Design/methodology/approach. The survey method was chosen, and the questionnaire was posted online to share among Lithuanian employees. Finally, 495 employees completed the questionnaire, which included four parts: questions about workplace conflicts, burnout, burnout due to conflicts, and consequences of burnout. Statistical analysis was used to process the research data.Findings. The study revealed that the more conflicts employees have with clients, colleagues, or managers, the more burnout they experience as a consequence. Furthermore, conflicts with colleagues have the strongest relationship with consequences of burnout which are not as unambiguous as they may also be the outcome of burnout.Research limitations/implications. The study was conducted in Lithuania and revealed the conflict-induced burnout of employees and the consequences of the burnout they face.Practical implications. Understanding the links between conflict at work and burnout let organizational leaders prioritize conflict resolution, pay more attention to the mental health of employees, and protect the organization from the costly consequences of burnout.Originality/Value. This study reveals the consequences of labour conflicts not only in the context of burnout but also in its consequences which allow to understand the real threat of disputes.
目的。本文的目的是调查工作场所冲突和员工倦怠之间的关系。选择了调查方法,并将调查问卷发布在网上,供立陶宛员工分享。最终,495名员工完成了问卷,问卷包括四个部分:关于工作场所冲突、职业倦怠、冲突导致的职业倦怠和职业倦怠后果的问题。采用统计学方法对研究数据进行处理。研究显示,员工与客户、同事或经理之间的冲突越多,他们就越会感到精疲力竭。此外,与同事之间的冲突与职业倦怠的后果有着最密切的关系,这种关系并不像职业倦怠那样明确,因为它们也是职业倦怠的结果。研究局限性/影响。这项研究是在立陶宛进行的,揭示了冲突导致的员工倦怠以及他们所面临的倦怠后果。实际意义。了解工作冲突和职业倦怠之间的联系,可以让组织领导者优先考虑解决冲突,更加关注员工的心理健康,并保护组织免受职业倦怠带来的代价高昂的后果。本研究揭示了劳动冲突的后果,不仅在倦怠的背景下,而且在其后果,允许理解纠纷的真正威胁。
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引用次数: 0
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Business: Theory and Practice
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