Pub Date : 2024-02-29DOI: 10.46336/ijbesd.v5i1.550
Yuddy Giovanna Priscilla, Delby Maharani, Evi Silvana Muchsinati
This research aims to explore the influence of motivation, work environment, workplace spirituality, and leadership style on Organizational Citizenship Behavior (OCB), with job satisfaction as the mediating variable, among employees in beauty clinics in Batam City. The study adopts a quantitative approach, collecting primary data through Likert-scale questionnaires distributed via Google Form to employees in beauty clinics in Batam City. Secondary data is sourced from official channels such as journals, government websites, and national news. Data analysis employs Partial Least Square (PLS) to test hypotheses and the research model. The research population comprises 132 respondents, with a minimum sample size of 100 respondents determined through Krejcie and Morgan's calculation using simple random sampling. The research findings indicate: 1) a significant positive correlation between the work environment and OCB mediated by job satisfaction (t-statistic: 2.992, p-value: 0.003); 2) a significant positive correlation between leadership style and OCB mediated by job satisfaction (t-statistic: 2.664, p-value: 0.008); 3) a significant positive correlation between job satisfaction and OCB (t-statistic: 25.974, p-value: 0.00); 4) no significant correlation between motivation and OCB mediated by job satisfaction (t-statistic: 0.531, p-value: 0.596); 5) no correlation between workplace spirituality and OCB mediated by job satisfaction (t-statistic: 0.689, p-value: 0.491) among employees in beauty clinics in Batam City.
{"title":"Analysis the Influence of Motivation, Work Environment, Workplace Spirituality, and Leadership Style on Organizational Citizenship Behavior (OCB), with Job Satisfaction as a Mediating Factor, among Employees in Beauty Clinics in the City of Batam","authors":"Yuddy Giovanna Priscilla, Delby Maharani, Evi Silvana Muchsinati","doi":"10.46336/ijbesd.v5i1.550","DOIUrl":"https://doi.org/10.46336/ijbesd.v5i1.550","url":null,"abstract":"This research aims to explore the influence of motivation, work environment, workplace spirituality, and leadership style on Organizational Citizenship Behavior (OCB), with job satisfaction as the mediating variable, among employees in beauty clinics in Batam City. The study adopts a quantitative approach, collecting primary data through Likert-scale questionnaires distributed via Google Form to employees in beauty clinics in Batam City. Secondary data is sourced from official channels such as journals, government websites, and national news. Data analysis employs Partial Least Square (PLS) to test hypotheses and the research model. The research population comprises 132 respondents, with a minimum sample size of 100 respondents determined through Krejcie and Morgan's calculation using simple random sampling. The research findings indicate: 1) a significant positive correlation between the work environment and OCB mediated by job satisfaction (t-statistic: 2.992, p-value: 0.003); 2) a significant positive correlation between leadership style and OCB mediated by job satisfaction (t-statistic: 2.664, p-value: 0.008); 3) a significant positive correlation between job satisfaction and OCB (t-statistic: 25.974, p-value: 0.00); 4) no significant correlation between motivation and OCB mediated by job satisfaction (t-statistic: 0.531, p-value: 0.596); 5) no correlation between workplace spirituality and OCB mediated by job satisfaction (t-statistic: 0.689, p-value: 0.491) among employees in beauty clinics in Batam City.","PeriodicalId":441425,"journal":{"name":"International Journal of Business, Economics, and Social Development","volume":"91 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140411281","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 : 2024-02-29DOI: 10.46336/ijbesd.v5i1.581
Amalia Raharjanti, Riaman Riaman, Sukono Sukono
Indonesia is a country with two seasons, the rainy season and the dry season. Unstable rainfall can affect rice production and may cause crop failure. The amount of rice production in Indonesia, one of which is in Magelang City, is quite large, so the losses that may be experienced are quite significant. Therefore, a way to reduce the impact of losses experienced by farmers is needed, one of which is through the rice farming insurance program. The purpose of this study is to determine the premium price of rice farming insurance based on rainfall index based on the exit value and trigger value in each growing season. Insurance using the rainfall index can provide protection to farmers due to too little rainfall or too much rainfall. Too much rainfall can cause damage to rice plants resulting in crop failure. The premium calculation method uses the Black-Scholes principle, while the exit value and trigger value are determined by the Historical Burn Analysis method. The result of this study is to obtain various trigger values and exit values as well as premiums that must be paid by farmers in each normal, high, and low (dry) rainfall condition. This value determines the premium price obtained for normal rainfall which is IDR 735,739.66 to IDR 871,698.64, for high rainfall the premium price obtained is IDR 1,404,184.75 to IDR 1,643,307.75, and for low rainfall (dry season) it is IDR 5,541,806.10 to IDR 6,689,629.88.
{"title":"Calculation of Rice Farming Insurance Premium Price in Magelang City Based on Rainfall Index with Black-Scholes Method","authors":"Amalia Raharjanti, Riaman Riaman, Sukono Sukono","doi":"10.46336/ijbesd.v5i1.581","DOIUrl":"https://doi.org/10.46336/ijbesd.v5i1.581","url":null,"abstract":"Indonesia is a country with two seasons, the rainy season and the dry season. Unstable rainfall can affect rice production and may cause crop failure. The amount of rice production in Indonesia, one of which is in Magelang City, is quite large, so the losses that may be experienced are quite significant. Therefore, a way to reduce the impact of losses experienced by farmers is needed, one of which is through the rice farming insurance program. The purpose of this study is to determine the premium price of rice farming insurance based on rainfall index based on the exit value and trigger value in each growing season. Insurance using the rainfall index can provide protection to farmers due to too little rainfall or too much rainfall. Too much rainfall can cause damage to rice plants resulting in crop failure. The premium calculation method uses the Black-Scholes principle, while the exit value and trigger value are determined by the Historical Burn Analysis method. The result of this study is to obtain various trigger values and exit values as well as premiums that must be paid by farmers in each normal, high, and low (dry) rainfall condition. This value determines the premium price obtained for normal rainfall which is IDR 735,739.66 to IDR 871,698.64, for high rainfall the premium price obtained is IDR 1,404,184.75 to IDR 1,643,307.75, and for low rainfall (dry season) it is IDR 5,541,806.10 to IDR 6,689,629.88. ","PeriodicalId":441425,"journal":{"name":"International Journal of Business, Economics, and Social Development","volume":"10 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140410783","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 : 2024-02-29DOI: 10.46336/ijbesd.v5i1.585
Septi Rahmawati, Dwi Susanti, Riaman Riaman
The optimal portfolio is a portfolio chosen by investors from the many options available in the collection of efficient portfolios. To get the optimal proportion, which is the maximum return and minimum risk, it is necessary to analyze the stocks to be selected in the investment model. The research objective is to determine the optimal return, risk, and proportion for each banking stock portfolio in Indonesia in the period February - July 2023. The method used is the Single Index Model. The process of determining the optimal proportion of stocks with the Single Index Model requires stock and market return data as the main basis for applying this method. This study involves the formation of an optimal portfolio of daily closing prices of 46 banking stocks. As a result of this research, there are 5 optimal stocks that meet the criteria for optimal portfolio formation with each fund proportion of 21.43% (BNII), 13.52% (BDMN), 35.02% (BBRI), 23.69% (BTPN), and 6.34% (BBCA). Expected return from optimal stocks is 0.152% and the risk that will be borne by investors is 0.0011% per day.
{"title":"Determination of Optimal Stock Portfolio Return by Single Index Model (Case Study on Banking Sector Stocks in Indonesia)","authors":"Septi Rahmawati, Dwi Susanti, Riaman Riaman","doi":"10.46336/ijbesd.v5i1.585","DOIUrl":"https://doi.org/10.46336/ijbesd.v5i1.585","url":null,"abstract":"The optimal portfolio is a portfolio chosen by investors from the many options available in the collection of efficient portfolios. To get the optimal proportion, which is the maximum return and minimum risk, it is necessary to analyze the stocks to be selected in the investment model. The research objective is to determine the optimal return, risk, and proportion for each banking stock portfolio in Indonesia in the period February - July 2023. The method used is the Single Index Model. The process of determining the optimal proportion of stocks with the Single Index Model requires stock and market return data as the main basis for applying this method. This study involves the formation of an optimal portfolio of daily closing prices of 46 banking stocks. As a result of this research, there are 5 optimal stocks that meet the criteria for optimal portfolio formation with each fund proportion of 21.43% (BNII), 13.52% (BDMN), 35.02% (BBRI), 23.69% (BTPN), and 6.34% (BBCA). Expected return from optimal stocks is 0.152% and the risk that will be borne by investors is 0.0011% per day.","PeriodicalId":441425,"journal":{"name":"International Journal of Business, Economics, and Social Development","volume":"9 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140413268","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 : 2024-02-29DOI: 10.46336/ijbesd.v5i1.580
Kevin Otieno, J. Odero
Many organizations have realized the significant role suppliers play in determining organizational performance. This study sought to examine the influence of supplier development practices on supply chain performance of County Governments in Kenya. This study employed a descriptive survey research design targeting 112 procurement staff. The study utilized both stratified and simple random techniques. For data collection close ended questionnaires was used. For data analysis descriptive and inferential statistics were used. Descriptive statistics used were mean and standard deviation and Inferential statistics used Pearson correlations and simple linear regression. The study found that supplier development practices had a positive and significant effect on supply chain performance of County Governments in Kenya. The findings extends our knowledge on supplier development practices that can enhance performance. The study recommends for County Governments to develop suppliers through training, supplier financing and innovation so as to enhance performance of supply chain.
{"title":"Supplier Development Practices and Supply Chain Performance of County Governments in Kenya","authors":"Kevin Otieno, J. Odero","doi":"10.46336/ijbesd.v5i1.580","DOIUrl":"https://doi.org/10.46336/ijbesd.v5i1.580","url":null,"abstract":"Many organizations have realized the significant role suppliers play in determining organizational performance. This study sought to examine the influence of supplier development practices on supply chain performance of County Governments in Kenya. This study employed a descriptive survey research design targeting 112 procurement staff. The study utilized both stratified and simple random techniques. For data collection close ended questionnaires was used. For data analysis descriptive and inferential statistics were used. Descriptive statistics used were mean and standard deviation and Inferential statistics used Pearson correlations and simple linear regression. The study found that supplier development practices had a positive and significant effect on supply chain performance of County Governments in Kenya. The findings extends our knowledge on supplier development practices that can enhance performance. The study recommends for County Governments to develop suppliers through training, supplier financing and innovation so as to enhance performance of supply chain.","PeriodicalId":441425,"journal":{"name":"International Journal of Business, Economics, and Social Development","volume":"6 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140408484","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 : 2024-02-29DOI: 10.46336/ijbesd.v5i1.587
Kamelia Agustini, Resti Lestihati
According to statistical data from JHU CSSE COVID-19 in June 2021, there was an increase in positive cases of Coronavirus and began to decline at the end of August 2021. The planning that has been made must be corrected using the ABC method because a type of drug can consume a large budget if it is used a lot and is expensive. The purpose of this ABC value analysis is to identify the types of drugs from the scale of use that require the most costs. This type of non-experimental research uses descriptive methods through retrospective quantitative data collection using previous data, namely June – August 2021. Based on the scale of the use of Covid-19 drugs which are included in group A with the highest number of uses, it is necessary to ensure the availability of sufficient stock for avoid stock shortages that can hamper patient care in hospitals and can cause losses to hospitals. Drugs that are included in group B are adequately controlled by using warehouse stock cards and stock cards in the compounding and retail sales rooms. Drug group C needs to be controlled so that the number of drugs is not too excessive to avoid losses due to expired or damaged drugs. A review of the ABC analysis can be carried out annually along with the determination of the use of a standard drug list and the preparation of an annual budget plan.
{"title":"Covid-19 Drug Control Based on BPOM Informatorium with ABC Method at the Pharmacies of Bandung City","authors":"Kamelia Agustini, Resti Lestihati","doi":"10.46336/ijbesd.v5i1.587","DOIUrl":"https://doi.org/10.46336/ijbesd.v5i1.587","url":null,"abstract":"According to statistical data from JHU CSSE COVID-19 in June 2021, there was an increase in positive cases of Coronavirus and began to decline at the end of August 2021. The planning that has been made must be corrected using the ABC method because a type of drug can consume a large budget if it is used a lot and is expensive. The purpose of this ABC value analysis is to identify the types of drugs from the scale of use that require the most costs. This type of non-experimental research uses descriptive methods through retrospective quantitative data collection using previous data, namely June – August 2021. Based on the scale of the use of Covid-19 drugs which are included in group A with the highest number of uses, it is necessary to ensure the availability of sufficient stock for avoid stock shortages that can hamper patient care in hospitals and can cause losses to hospitals. Drugs that are included in group B are adequately controlled by using warehouse stock cards and stock cards in the compounding and retail sales rooms. Drug group C needs to be controlled so that the number of drugs is not too excessive to avoid losses due to expired or damaged drugs. A review of the ABC analysis can be carried out annually along with the determination of the use of a standard drug list and the preparation of an annual budget plan.","PeriodicalId":441425,"journal":{"name":"International Journal of Business, Economics, and Social Development","volume":"86 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140410408","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 : 2024-02-29DOI: 10.46336/ijbesd.v5i1.491
Joel Okinyu Limonya
Every operating organization keeps tabs on its development by producing accurate financial statements at the conclusion of each fiscal year, which are subsequently distributed to various individual users who are concerned with the organization's development. The accuracy of the financial accounts is then verified by an audit procedure, which is sealed by a transparent audit report provided to the specific business by the audit committee. The main objective of this study was to examine the influence of audit committee independence on the quality of audit reports of Sacco’s in Homabay County, Kenya. This was supported by the fact that there are numerous Sacco’s in Homabay County, many of which had apparently experienced audit problems in the past. Stakeholders’ theory served as the study's compass. This study adopted a descriptive causal research design, the target population was 104 audit committee members of deposit taking Sacco’s in Homabay County as at December 2021. Out of the target population determined using the Krejcie and Morgan formula, 82 members of the audit committee provided responses for the study. Primary data was collected using research questionnaire which involved drop and pick method. Descriptive statistics including a frequency table, mean, and standard deviation were used for data analysis while inferential statistics included Pearson’s correlation analysis. The study found that audit committee independence in Homabay County, Kenya, had a positive and significant impact on the caliber of audit reports on Sacco’s (r=0.530, p<0.05). The study recommends that Sacco’s audit committee members should be as independent as possible in executing their mandate so as to ensure audit reports provided are of quality.
{"title":"Influence of Audit Committee Independence on the Quality of Audit Reports of Sacco’s in Homabay County, Kenya","authors":"Joel Okinyu Limonya","doi":"10.46336/ijbesd.v5i1.491","DOIUrl":"https://doi.org/10.46336/ijbesd.v5i1.491","url":null,"abstract":"Every operating organization keeps tabs on its development by producing accurate financial statements at the conclusion of each fiscal year, which are subsequently distributed to various individual users who are concerned with the organization's development. The accuracy of the financial accounts is then verified by an audit procedure, which is sealed by a transparent audit report provided to the specific business by the audit committee. The main objective of this study was to examine the influence of audit committee independence on the quality of audit reports of Sacco’s in Homabay County, Kenya. This was supported by the fact that there are numerous Sacco’s in Homabay County, many of which had apparently experienced audit problems in the past. Stakeholders’ theory served as the study's compass. This study adopted a descriptive causal research design, the target population was 104 audit committee members of deposit taking Sacco’s in Homabay County as at December 2021. Out of the target population determined using the Krejcie and Morgan formula, 82 members of the audit committee provided responses for the study. Primary data was collected using research questionnaire which involved drop and pick method. Descriptive statistics including a frequency table, mean, and standard deviation were used for data analysis while inferential statistics included Pearson’s correlation analysis. The study found that audit committee independence in Homabay County, Kenya, had a positive and significant impact on the caliber of audit reports on Sacco’s (r=0.530, p<0.05). The study recommends that Sacco’s audit committee members should be as independent as possible in executing their mandate so as to ensure audit reports provided are of quality.","PeriodicalId":441425,"journal":{"name":"International Journal of Business, Economics, and Social Development","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140412820","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 : 2023-11-28DOI: 10.46336/ijbesd.v4i4.532
Brazendra Nath Roy, Purbasha Dash
This study examines the perceived usefulness of several components of the annual reports in the decision-making process of investors in making investment decisions. Corporations provided their financial information i.e financial result, financial conditions, and distributions to shareholders etc. to the users through corporate annual report. The main objective of the study is to measure the level importance of the several parts of annual report in providing useful information to the investors. A well-organized questionnaire was used to collect data from the respondents. Descriptive statistics, reliability tests, correlation, regression, etc., were applied to detect the result of the study. The development of the survey indicates that the annual report provides the required information to the investors for their rational investment decision, but some components of the annual report are not helpful at all to the investors. Balance Sheet, Statement of Cash Flow, Notes to the Financial Statements, Auditors Report, Five Years Financial Highlights, and Income statement were providing more valuable information regarding investment. The findings of the study will encourage preparers to provide reliable information as well as encourage users in using yearly report of corporations.
{"title":"Importance of Several Components of Annual Report to the Investors: A Study on the Northern Part of Bangladesh","authors":"Brazendra Nath Roy, Purbasha Dash","doi":"10.46336/ijbesd.v4i4.532","DOIUrl":"https://doi.org/10.46336/ijbesd.v4i4.532","url":null,"abstract":"This study examines the perceived usefulness of several components of the annual reports in the decision-making process of investors in making investment decisions. Corporations provided their financial information i.e financial result, financial conditions, and distributions to shareholders etc. to the users through corporate annual report. The main objective of the study is to measure the level importance of the several parts of annual report in providing useful information to the investors. A well-organized questionnaire was used to collect data from the respondents. Descriptive statistics, reliability tests, correlation, regression, etc., were applied to detect the result of the study. The development of the survey indicates that the annual report provides the required information to the investors for their rational investment decision, but some components of the annual report are not helpful at all to the investors. Balance Sheet, Statement of Cash Flow, Notes to the Financial Statements, Auditors Report, Five Years Financial Highlights, and Income statement were providing more valuable information regarding investment. The findings of the study will encourage preparers to provide reliable information as well as encourage users in using yearly report of corporations.","PeriodicalId":441425,"journal":{"name":"International Journal of Business, Economics, and Social Development","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139218140","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 : 2023-11-24DOI: 10.46336/ijbesd.v4i4.490
Chusmeru Chusmeru, Adhi Iman Sulaiman, Tri Nugroho Adi, Agus Ganjar Runtiko, Ahmad Rofik, Sri Weningsih
The research aims to analyse and design a socio-economic institutional empowerment programme in a unique and attractive religious tourism village based on local wisdom. The study used the Participatory Action Research (PAR) method in a tourist village that is unique as a religious and natural tourism destination in Banyumas Regency, Central Java Province, Indonesia. Data collection through dialogue, observation, documentation, and focus group discussions. Data was analyzed in a participatory, and research informants were determined by purposive sampling of stakeholders in the tourism village. The research results showed that potential of the tourism village is very large and has met the criteria of something to see in the form of flowing rivers as well as beautiful and natural hills, something to do with ritual events as a religious destination, and something to buy, namely food and beverage products that are distinctive, unique and interesting. Reference for further studies using a constructivist paradigm through deeper ethnographic and symbolic interaction research methods. Practical implications can be used as a location for community service, practicum, internships, practical work, and real work lectures for students and lecturers on the development of religious tourism villages and productive tourism villages. Research novelty namely construct a religious tourism village that has distinctive, unique, and interesting characteristics and previously and empowerment programs for the development of socio-economic institutions for local communities. The hope is that it can become a recommendation for the formulation of public and social policies to develop a religious tourism village based on local wisdom.
{"title":"Empowerment of Socio-Economic Institutions in Religious Tourism Villages Based on Local Wisdom","authors":"Chusmeru Chusmeru, Adhi Iman Sulaiman, Tri Nugroho Adi, Agus Ganjar Runtiko, Ahmad Rofik, Sri Weningsih","doi":"10.46336/ijbesd.v4i4.490","DOIUrl":"https://doi.org/10.46336/ijbesd.v4i4.490","url":null,"abstract":"The research aims to analyse and design a socio-economic institutional empowerment programme in a unique and attractive religious tourism village based on local wisdom. The study used the Participatory Action Research (PAR) method in a tourist village that is unique as a religious and natural tourism destination in Banyumas Regency, Central Java Province, Indonesia. Data collection through dialogue, observation, documentation, and focus group discussions. Data was analyzed in a participatory, and research informants were determined by purposive sampling of stakeholders in the tourism village. The research results showed that potential of the tourism village is very large and has met the criteria of something to see in the form of flowing rivers as well as beautiful and natural hills, something to do with ritual events as a religious destination, and something to buy, namely food and beverage products that are distinctive, unique and interesting. Reference for further studies using a constructivist paradigm through deeper ethnographic and symbolic interaction research methods. Practical implications can be used as a location for community service, practicum, internships, practical work, and real work lectures for students and lecturers on the development of religious tourism villages and productive tourism villages. Research novelty namely construct a religious tourism village that has distinctive, unique, and interesting characteristics and previously and empowerment programs for the development of socio-economic institutions for local communities. The hope is that it can become a recommendation for the formulation of public and social policies to develop a religious tourism village based on local wisdom.","PeriodicalId":441425,"journal":{"name":"International Journal of Business, Economics, and Social Development","volume":"64 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139239023","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 : 2023-11-24DOI: 10.46336/ijbesd.v4i4.469
Nizar Alam Hamdani, Risti Nur Khalifah
Entrepreneurship in Indonesia is believed to be poorly developed compared to other Asian countries. Many efforts have been done to foster the entrepreneurial spirit, particularly the ways to change the mindset of young people that when they graduate from universities, seeking for jobs is not the only option. They can also be entrepreneurs. The lack of students' interest in the business and entrepreneurship is influenced by the perception of risk in business model innovation. Risk perception is the evaluation of people's decision making that is associated with a particular scenario. This study aims to empirically examine the effect of risk perception on business model innovation and measure the influence level of risk perception on business model innovation. This analysis uses the independent variable; the perception of risk. The dependent variable is business model innovation.. The researchers set some criteria to choose some respondents such as the active status of students at Faculty of Entrepreneurship, Garut University. The reason for choosing the entrepreneurship students because they have learned more about entrepreneurial procedures so that they have a better understanding of risk perceptions of business model innovation. Researchers used a causal research design on 30 respondents. Data were collected by distributing online questionnaires via e-mail and analyzed using SPSS 25 software. The statistical method used simple linear regression analysis, with hypothesis testing the t-statistic test. The results of this study indicate that risk perception has a significantly positive effect on business model innovation. This research has an impact for business actors to continue to consider risk perceptions because it has an influence on business model innovation.
据信，与其他亚洲国家相比，印尼的创业精神发展较差。印尼为培养企业家精神做了很多努力，特别是如何改变年轻人的观念，让他们认识到大学毕业后，求职并不是唯一的选择。他们也可以成为企业家。学生对商业和创业缺乏兴趣，是受商业模式创新中风险认知的影响。风险认知是对与特定情景相关的人们决策的评价。本研究旨在实证检验风险认知对商业模式创新的影响，并衡量风险认知对商业模式创新的影响程度。本分析以风险认知为自变量。因变量为商业模式创新。研究人员设定了一些选择受访者的标准，例如加鲁特大学创业学院学生的活跃身份。之所以选择创业学生，是因为他们学习了更多的创业程序，因此对商业模式创新的风险认知有更好的理解。研究人员对 30 名受访者采用了因果研究设计。通过电子邮件发放在线问卷收集数据，并使用 SPSS 25 软件进行分析。统计方法采用简单线性回归分析，假设检验采用 t 统计检验。研究结果表明，风险认知对商业模式创新有显著的积极影响。由于风险认知对商业模式创新有影响，因此本研究对商业行为者继续考虑风险认知有一定的影响。
{"title":"The Influence of Risk Perception on Business Model Innovation","authors":"Nizar Alam Hamdani, Risti Nur Khalifah","doi":"10.46336/ijbesd.v4i4.469","DOIUrl":"https://doi.org/10.46336/ijbesd.v4i4.469","url":null,"abstract":"Entrepreneurship in Indonesia is believed to be poorly developed compared to other Asian countries. Many efforts have been done to foster the entrepreneurial spirit, particularly the ways to change the mindset of young people that when they graduate from universities, seeking for jobs is not the only option. They can also be entrepreneurs. The lack of students' interest in the business and entrepreneurship is influenced by the perception of risk in business model innovation. Risk perception is the evaluation of people's decision making that is associated with a particular scenario. This study aims to empirically examine the effect of risk perception on business model innovation and measure the influence level of risk perception on business model innovation. This analysis uses the independent variable; the perception of risk. The dependent variable is business model innovation.. The researchers set some criteria to choose some respondents such as the active status of students at Faculty of Entrepreneurship, Garut University. The reason for choosing the entrepreneurship students because they have learned more about entrepreneurial procedures so that they have a better understanding of risk perceptions of business model innovation. Researchers used a causal research design on 30 respondents. Data were collected by distributing online questionnaires via e-mail and analyzed using SPSS 25 software. The statistical method used simple linear regression analysis, with hypothesis testing the t-statistic test. The results of this study indicate that risk perception has a significantly positive effect on business model innovation. This research has an impact for business actors to continue to consider risk perceptions because it has an influence on business model innovation.","PeriodicalId":441425,"journal":{"name":"International Journal of Business, Economics, and Social Development","volume":"253 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139240467","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 : 2023-11-24DOI: 10.46336/ijbesd.v4i4.525
Sugiyanto Sugiyanto, Lely Savitri Dewi
One of the problems faced by cooperative managers is related to tax compliance, on the other hand, it is related to the ability to increase cooperative surplus that can be used for reinvestment, dividends, and other social funds. Conflicts of interest are faced by management as agents of cooperative members and also tax authorities. This study aims to predict tax avoidance by using operating efficiency, capital intensity and leverage variables as the basis for formulating tax planning strategies that can be carried out by cooperative managers. The research uses descriptive quantitative and regression analysis to predict the independent variables that determine tax avoidance. The results showed that only two independent variables were significant to predict tax avoidance, namely operating efficiency, and leverage. While capital intensity is not significant. The strategy that must be set by cooperative managers by utilizing the two significant variables to conduct tax planning through tax avoidance.
{"title":"PREDICTION OF COOPERATIVE TAX AVOIDANCE AND FINANCIAL STRATEGY","authors":"Sugiyanto Sugiyanto, Lely Savitri Dewi","doi":"10.46336/ijbesd.v4i4.525","DOIUrl":"https://doi.org/10.46336/ijbesd.v4i4.525","url":null,"abstract":"One of the problems faced by cooperative managers is related to tax compliance, on the other hand, it is related to the ability to increase cooperative surplus that can be used for reinvestment, dividends, and other social funds. Conflicts of interest are faced by management as agents of cooperative members and also tax authorities. This study aims to predict tax avoidance by using operating efficiency, capital intensity and leverage variables as the basis for formulating tax planning strategies that can be carried out by cooperative managers. The research uses descriptive quantitative and regression analysis to predict the independent variables that determine tax avoidance. The results showed that only two independent variables were significant to predict tax avoidance, namely operating efficiency, and leverage. While capital intensity is not significant. The strategy that must be set by cooperative managers by utilizing the two significant variables to conduct tax planning through tax avoidance.","PeriodicalId":441425,"journal":{"name":"International Journal of Business, Economics, and Social Development","volume":"127 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139241001","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}
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