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Factors Influencing Tax Compliance Intention Among Self-Employed in Kelantan, Malaysia 影响马来西亚吉兰丹自雇人士税务遵从意愿的因素
Pub Date : 2023-09-30 DOI: 10.17687/jeb.v11i2.909
Amri Mohamad, Amirah Hasanah Rusli, Amrizah Kamaluddin
The purpose of this study is to examine the behavioral factors which could influence the tax compliance intention among self-employed registered taxpayers in Kelantan. The current study applied the three components of behavioral elements under the Theory of Planned Behavior which are attitude, subjective norm, and perceived behavioral control. Questionnaires were distributed to the respondents around various cities in Kelantan. Analyses were carried out based on the 90 survey data. Cronbach’s alpha test was used to check the reliability of the data set while a regression model was conducted to test the hypotheses. The findings confirmed that attitude, subjective norm and perceived behavioral control have significant influence on tax compliance. The findings of the study implied that the intention to comply with tax compliance emerges from a positive attitude of taxpayers to comply with the tax obligations.
本研究旨在探讨影响吉兰丹自雇注册纳税人税务遵从意愿的行为因素。本研究采用计划行为理论中行为要素的三个组成部分:态度、主观规范和感知行为控制。调查问卷分发给吉兰丹各个城市的受访者。根据90份调查数据进行分析。采用Cronbach’s alpha检验检验数据集的信度,采用回归模型检验假设。研究结果证实,态度、主观规范和感知行为控制对纳税合规有显著影响。研究结果表明,纳税合规意愿来源于纳税人对履行纳税义务的积极态度。
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引用次数: 0
A Preliminary Study on Examining the Determinants of Cloud Accounting Adoption for SMEs in Sungai Petani, Kedah 吉打州Sungai Petani中小企业采用云会计决定因素的初步研究
Pub Date : 2023-09-30 DOI: 10.17687/jeb.v11i2.922
Tan Suang Sin, Wan Nor Iffah Hafiza Wan Mohd Fathi, Joel Ong Tze Xin
A preliminary study was carried out to determine the variables affecting SME business adoption of cloud accounting. A convenience purposive sample was used in this study to choose the targeted SME companies in Sungai Petani, Kedah. From May to June 2021, data was collected online using a Google form. A total of 77 respondents were noted out of the 100 Google forms that were disseminated. Pearson’s correlation analysis and multiple linear regression analysis were performed on the data. The results of this study demonstrated that adoption of cloud accounting among SME enterprises was significantly influenced by cost and security. According to the findings, SME enterprises should be targeted for intense cloud accounting promotion in order to take advantage of the system’s cost saving and optimum security. This will increase awareness of the benefits of cloud accounting in transforming a traditional business into a digital business. Due to the nature of this study, the findings are not generalizable. It is suggested that a more comprehensive study in Malaysia on cloud adoption should be conducted in the future.
进行了初步研究,以确定影响中小企业采用云会计的变量。本研究采用便利性目的样本,选取吉打州双溪市中小企业为研究对象。从2021年5月到6月,使用谷歌表格在线收集数据。在分发的100万份表格中,共有77个答复者得到注意。对数据进行Pearson相关分析和多元线性回归分析。本研究结果表明,中小企业采用云会计受到成本和安全性的显著影响。根据调查结果,中小企业应该有针对性地进行云会计的大力推广,以利用系统的成本节约和最佳安全性。这将提高人们对云会计在将传统业务转变为数字业务方面的好处的认识。由于这项研究的性质,研究结果不能一概而论。建议未来在马来西亚对云采用进行更全面的研究。
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引用次数: 0
The Mediating Role of Employee Engagement on the Link Between Person-Organization Fit and Turnover Intention: Evidence from Business Process Outsourcing Companies in the Philippines 员工敬业度在个人与组织契合度与离职倾向之间的中介作用:来自菲律宾业务流程外包公司的证据
Pub Date : 2023-09-30 DOI: 10.17687/jeb.v11i2.1025
Alfredo Luigi Bernardo, Jean Paolo Lacap, Crizaldy Talon, Pamela Bolante, Zhervlyn Jane Aumentado, Mc Wendell Capalao, Ma. Carey Evan Llado, Edah Marie Dubrea
This study is grounded in the social exchange theory. The present study aims to investigate employee engagement's intervening role in the relationship between person-organization fit and turnover intention of business process outsourcing (BPO) companies in Metro Manila, Philippines. The participants were identified using a purposive sampling technique from BPO employees (n = 302). Quantitative research and a predictive-causal approach were used to measure interrelationships among constructs, and partial least squares–structural equation modeling (PLS-SEM) was employed to estimate the parameters of the structural model. The findings revealed that person-organization fit and employee engagement significantly and negatively affect turnover intention. Moreover, a significant and positive relationship between person-organization fit and employee engagement was also observed. Employee engagement was also found to significantly and negatively mediate between person-organization fit and turnover intention. Future research includes developing a study comparing BPO companies to other industries based on the three latent variables used in this undertaking.
本研究以社会交换理论为基础。本研究旨在探讨菲律宾马尼拉大都会业务流程外包(BPO)公司员工敬业度在个人与组织契合度与离职倾向关系中的中介作用。参与者使用有目的的抽样技术从BPO员工中确定(n = 302)。采用定量研究和预测-因果方法来衡量结构之间的相互关系,并采用偏最小二乘-结构方程模型(PLS-SEM)来估计结构模型的参数。研究发现,员工与组织的契合度和员工敬业度对离职倾向有显著的负向影响。此外,个人与组织契合度与员工敬业度之间也存在显著的正相关关系。员工敬业度在个人与组织契合度与离职倾向之间具有显著的负向中介作用。未来的研究包括开发一项研究,比较业务流程外包公司与其他行业基于三个潜在变量在这项工作中使用。
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引用次数: 0
A Systematic Review of Agile-Adaptive Balanced Scorecard and Sustainable Performance: Bibliometric, and Future Direction 敏捷-自适应平衡计分卡和可持续绩效的系统回顾:文献计量学和未来方向
Pub Date : 2023-09-30 DOI: 10.17687/jeb.v11i2.1034
Mohammed Alhamdi, Suzana Sulaiman, Norlaila Md Zin
While sustainability initiatives have gained recognition and significance in modern organizations, they often encounter obstacles within firms, especially SMEs. Consequently, the adoption of integrated tools like AABSC has become crucial, replacing traditional BSC tools, to empower managers to make informed decisions amid sudden economic fluctuations. However, the adoption of AABSC remains limited in the literature review and is still in the process of dissemination and adoption by scholars and researchers. Therefore, this study aims to analyze the literature that has adopted AABSC in developing countries, particularly to focus on SMEs. The research methodology involved a systematic review of the ScienceDirect, IEEE, Scopus, and Web of Science databases from 2010 to 2021, resulting in the gathering of 1,841 papers. These articles were then filtered based on inclusion and exclusion criteria defined in the systematic review protocol. From the findings, a total of 39 articles were selected and divided into four distinct categories. The first category encompasses MAS, accounting for 20.50%, followed by AABSC at 10.26%. The third category pertains to sustainable performance, representing 30.77%, while the final category consists of Hybrid Studies, accounting for 38.46%. Nevertheless, the systematic review also highlights the necessity for more rigorous evaluations regarding the adoption of AABSC. This research has implications for both the body of knowledge and practice, as it sheds light on the outcomes and potential benefits of implementing AABSC in developing country firms, particularly SMEs.
虽然可持续发展倡议在现代组织中获得了认可和重要性,但它们经常在公司,特别是中小企业内部遇到障碍。因此,采用像AABSC这样的综合工具已经变得至关重要,它取代了传统的平衡计分卡工具,使管理人员能够在突然的经济波动中做出明智的决策。然而,在文献综述中,AABSC的采用仍然有限,学者和研究人员仍在传播和采用过程中。因此,本研究旨在分析发展中国家采用AABSC的文献,特别关注中小企业。研究方法包括对2010年至2021年期间的ScienceDirect、IEEE、Scopus和Web of Science数据库进行系统回顾,最终收集了1841篇论文。然后根据系统评价方案中定义的纳入和排除标准对这些文章进行筛选。从调查结果中,总共选择了39篇文章,并将其分为四个不同的类别。第一类包括MAS,占20.50%,其次是AABSC,占10.26%。第三类涉及可持续绩效,占30.77%,而最后一类包括混合研究,占38.46%。然而,系统审查也强调了对采用AABSC进行更严格评价的必要性。这项研究对知识和实践都有影响,因为它揭示了在发展中国家公司,特别是中小企业实施AABSC的结果和潜在利益。
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引用次数: 0
The Mediating Role of Networking Competence in The Relationship Between Market Knowledge Capability on SMES Performance 网络能力在市场知识能力对中小企业绩效关系中的中介作用
Pub Date : 2023-09-26 DOI: 10.24123/jeb.v4i3.5929
Nur Yakin
PurposeThis article investigated market knowledge capability’ role in enhancing performance and the impact of networking competence on SMEs’ performance.Method: The samples studied were 162 export-oriented furniture SMEs from Sukoharjo. The purposive sampling technique collected the data. Only 142 samples were declared complete and feasible to continue hypothesis testing. Structural Equation Modeling (SEM) was implemented to check the hypothesis model.Result: This study found that the market knowledge capability constructs positively and significantly affected SMEs’ performance. Market knowledge positively influenced networking competence, while networking competence positively and significantly affected SMEs’ performance.
目的研究市场知识能力对中小企业绩效提升的作用,以及网络能力对中小企业绩效的影响。方法:以苏科哈霍市出口家具中小企业162家为研究对象。目的抽样技术收集数据。只有142个样本被宣布为完整且可行的,可以继续进行假设检验。采用结构方程建模(SEM)对假设模型进行检验。结果:本研究发现市场知识能力建构对中小企业绩效有显著正向影响。市场知识正向影响网络能力,网络能力正向显著影响中小企业绩效。
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引用次数: 0
The Effect of Flow Factor on Brand Attitude and Purchase Intention in Mobile Legend: Bang-Bang 流动因子对移动传奇品牌态度和购买意愿的影响:Bang-Bang
Pub Date : 2023-09-13 DOI: 10.24123/jeb.v4i3.5812
Dudi Anandya, None Indarini, Brilliant Prabowo Agung Darsono
Purpose: This research aims to analyze the influence of flow antecedents, which can elicit brand attitudes and purchase intentions. Method: By design, this research is included in causal research, which aims to examine causal relationships between variables. The scale used is an interval of 7 points. The target population is active mobile legends: Bang-bang players who play at least two games daily. The player must have purchased at least two items in the last six months and be 17 years old. Purchase decisions must be made with the player's considerations. The number of samples collected was 300 respondents. The sampling technique used is non-probability sampling with a purposive sampling method. The analysis technique used is structural equation modeling with two stages. The analysis technique used is structural equation modeling with two stages. Hypothesis testing uses a t-test with an alpha of 10%. Result: Only skills that do not contribute to the formation of flow. This result is in line with previous research, so the role of skill as an antecedent needs to be studied further. Flow has been shown to shape brand attitudes and purchase intentions.
目的:本研究旨在分析流动前因对品牌态度和购买意向的影响。 & # x0D;方法:通过设计,本研究被纳入因果研究,旨在检验变量之间的因果关系。使用的量表间隔为7分。目标人群是活跃的手机传奇人物:每天至少玩两款游戏的Bang-bang玩家。玩家必须在过去六个月内购买过至少两件物品,并且年满17岁。购买决定必须基于玩家的考虑。收集的样本数量为300人。使用的抽样技术是非概率抽样和目的性抽样方法。分析方法为两阶段结构方程建模。分析方法为两阶段结构方程建模。假设检验使用alpha为10%的t检验。 & # x0D;结果:只有那些不能形成心流的技能。这一结果与之前的研究结果一致,所以技能作为先行词的作用还需要进一步的研究。流动已被证明可以塑造品牌态度和购买意愿。
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 Method: By design, this research is included in causal research, which aims to examine causal relationships between variables. The scale used is an interval of 7 points. The target population is active mobile legends: Bang-bang players who play at least two games daily. The player must have purchased at least two items in the last six months and be 17 years old. Purchase decisions must be made with the player's considerations. The number of samples collected was 300 respondents. The sampling technique used is non-probability sampling with a purposive sampling method. The analysis technique used is structural equation modeling with two stages. The analysis technique used is structural equation modeling with two stages. Hypothesis testing uses a t-test with an alpha of 10%.
 
 Result: Only skills that do not contribute to the formation of flow. This result is in line with previous research, so the role of skill as an antecedent needs to be studied further. Flow has been shown to shape brand attitudes and purchase intentions.","PeriodicalId":53091,"journal":{"name":"IJEBD International Journal of Entrepreneurship and Business Development","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135787456","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
A Study of Player Behavior And Social Influences to Purchase Intention Mobile Legends: Bang Bang In-Game Item 玩家行为和社交因素对购买意愿的影响研究:《Bang Bang》游戏内置道具
Pub Date : 2023-08-03 DOI: 10.24123/jeb.v4i3.5639
Windu Praditiyo Subarkah, Adi Santoso, Wahna Widhianingrum
Purpose: This quantitative study aims to analyze the interest in buying items and skins in the online game Mobile Legends in Indonesia, especially in East Java Province by looking at the psychological and social factors of game players. Player behavior is a psychological factor and social factors are social influence variables. Design/methodology/approach: The number of samples in this study was 310, the sampling method used purposive sampling. Respondents are active Mobile Legends game players who have participated in answering our research questionnaire. The data collection method uses online questionnaire distribution using Google Forms. Measurement of data using answers with a Likert scale of 1 to 10 with 1 point strongly disagree and 10 points strongly agree. Data were analyzed using the PLS-SEM method using Smart PLS 3.0 software. Findings: Player behavior includes achievement, challenge, escapism, and social interaction. Social influences consist of network externality and community involvement. The results of our research show that player behavior consists of achievement, challenge, escapism, and social influences such as network externality, and community involvement have a significant positive effect on Purchase Intention. Originality/value: This study explores the purchase intention of virtual item in the mobile legends game using the uses and gratifications theory (U&G). The application of U&G theory is seen from the behavior of the players. Social influences is also applied to see the influence from outside the players.
目的:本定量研究旨在通过观察游戏玩家的心理和社会因素,分析印度尼西亚,特别是东爪哇省在线游戏《Mobile Legends》中道具和皮肤的购买兴趣。玩家行为是一种心理因素,而社会因素是社会影响变量。 设计/方法/方法:本研究样本数为310份,抽样方法采用目的抽样。受访者是活跃的《Mobile Legends》游戏玩家,他们参与了我们的调查问卷。数据收集方法采用Google Forms在线发放问卷。使用李克特量表(Likert scale)进行数据测量,1分非常不同意,10分非常同意。数据分析采用PLS- sem方法,使用Smart PLS 3.0软件。 发现:玩家行为包括成就、挑战、逃避现实和社交互动。社会影响包括网络外部性和社区参与。我们的研究结果表明,玩家行为由成就、挑战、逃避和社会影响(如网络外部性)组成,社区参与对购买意愿有显著的正向影响。 原创性/价值:本研究运用使用与满足理论(U&G)探讨手机传奇游戏中虚拟物品的购买意愿。U&G理论的应用可以从玩家的行为中看出。社交影响也用于观察来自外部玩家的影响。
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 Design/methodology/approach: The number of samples in this study was 310, the sampling method used purposive sampling. Respondents are active Mobile Legends game players who have participated in answering our research questionnaire. The data collection method uses online questionnaire distribution using Google Forms. Measurement of data using answers with a Likert scale of 1 to 10 with 1 point strongly disagree and 10 points strongly agree. Data were analyzed using the PLS-SEM method using Smart PLS 3.0 software.
 Findings: Player behavior includes achievement, challenge, escapism, and social interaction. Social influences consist of network externality and community involvement. The results of our research show that player behavior consists of achievement, challenge, escapism, and social influences such as network externality, and community involvement have a significant positive effect on Purchase Intention.
 Originality/value: This study explores the purchase intention of virtual item in the mobile legends game using the uses and gratifications theory (U&G). The application of U&G theory is seen from the behavior of the players. Social influences is also applied to see the influence from outside the players.","PeriodicalId":53091,"journal":{"name":"IJEBD International Journal of Entrepreneurship and Business Development","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136382330","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
Product Impulsive Buying on Online Shops 网上商店的产品冲动购买
Pub Date : 2023-03-31 DOI: 10.29138/ijebd.v6i2.2147
Yudith Febrianty Lerrick, Melvin Krisdiana Djami Rane, Jofret Umbu Soru Peku Djawang
Purpose: This research is aimed at assisting academics and business professionals in creating and implementing online marketing strategies to increase sales turnover through consumers' impulsive buying behavior to consider the factors of internet addiction, browsing and hedonistic lifestyles in planning and implementing online marketing. Design/methodology/approach: This research employed quantitative analysis utilizing data analysis approaches based on structural equation modeling (SEM) and a Likert scale for the measurement. Findings: The results of the analysis of the direct effect indicate that the internet addiction and browsing variables have a significant and positive effect on the hedonistic lifestyle. Furthermore, browsing has a significant and positive effect on the impulsive buying, whereas the internet addiction and hedonistic lifestyle variables have no significant effect and are positive with regard to product impulsive purchasing on online shops by the residents of Kupang City. Practical Implications: Impulsive online buying behavior is a substantial market potential for MSMEs in Kupang City to market or promote their products using highly effective and efficient online shop media. Originality/value: This paper is genuine Paper type: research paper
目的:本研究旨在协助学者和商业人士制定和实施网络营销策略,通过消费者的冲动购买行为来增加销售营业额,在规划和实施网络营销时考虑网络成瘾、浏览和享乐主义生活方式等因素。设计/方法/方法:本研究采用基于结构方程模型(SEM)和李克特量表的数据分析方法进行定量分析。结果:直接效应分析结果表明,网络成瘾和浏览变量对享乐主义生活方式有显著的正向影响。此外,浏览对冲动购买有显著的正向影响,而网络成瘾和享乐主义生活方式变量对库邦市居民在网上商店的产品冲动购买没有显著的正向影响。实际启示:冲动的网上购买行为是一个巨大的市场潜力,在古邦市的中小微企业营销或推广他们的产品,使用高效和高效的网上商店媒体。原创性/价值:本论文为正品论文类型:研究论文
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引用次数: 1
Factors Influencing Customer Loyalty on A&W Customers in Jakarta 影响雅加达A&W顾客忠诚的因素
Pub Date : 2023-03-31 DOI: 10.29138/ijebd.v6i2.2193
Maris Agung Triandewo, Viryanie Viryanie
Purpose: The purpose of this study is to determine the effect of price, service quality, food quality, physical environment and customer satisfaction on customer loyalty of A&W customers in Jakarta. Design/methodology/approach: The research design used in this research is descriptive research and causal research. Questionnaires were distributed as an effort to collect data using a 5-point Likert scale to measure variables. The research sample was obtained through a purposive sampling method of 200 respondents. This study used the Structural Equation Modeling (SEM) method with SmartPLS 4.0 as a test tool. Findings: The results of this study indicate that price, service quality, food quality, and physical environment have an effect on customer satisfaction of A&W customers in Jakarta. In addition, customer satisfaction has an effect on customer loyalty of A&W customers in Jakarta. Research limitations/implications: This research only focuses on one object of a fast food restaurant (A&W fast food restaurant); taking a limited number of research samples from A&W fast food restaurant customers in the Jakarta area due to time and cost constraints; and only focuses on the effect of price, service quality, food quality, physical environment and customer satisfaction on customer loyalty. Practical implications: Fast food restaurants can consider the results of this study to ensure and evaluate customer satisfaction and customer loyalty from their fast food restaurants. Thus, when customers are loyal, fast food restaurants can retain their customers and develop their business better in the future. Originality/value: This study will provide a reference for evaluating the business strategy of fast food restaurants related to price, service quality, food quality, physical environment and customer satisfaction in increasing customer loyalty and outperforming its competitors. Paper type: Research paper.
目的:本研究旨在确定价格、服务质量、食品质量、物理环境和客户满意度对雅加达A&W客户忠诚度的影响。设计/方法论/方法:本研究采用的研究设计为描述性研究和因果性研究。分发问卷是为了使用5点Likert量表来测量变量来收集数据。研究样本是通过有目的的抽样方法获得的,共有200名受访者。本研究采用了结构方程建模(SEM)方法,并将SmartPLS 4.0作为测试工具。研究结果:本研究结果表明,价格、服务质量、食品质量和物理环境对雅加达A&W客户的满意度有影响。此外,客户满意度对雅加达A&W客户的客户忠诚度也有影响。研究局限性/启示:本研究仅关注快餐店的一个对象(a&W快餐店);由于时间和成本限制,从雅加达地区的a&W快餐店顾客身上采集了数量有限的研究样本;只关注价格、服务质量、食品质量、物理环境和客户满意度对客户忠诚度的影响。实际意义:快餐店可以考虑这项研究的结果,以确保和评估其快餐店的顾客满意度和顾客忠诚度。因此,当顾客忠诚时,快餐店可以留住顾客,并在未来更好地发展业务。独创性/价值:本研究将为评估快餐店在提高顾客忠诚度和超越竞争对手方面与价格、服务质量、食品质量、物理环境和顾客满意度相关的经营策略提供参考。论文类型:研究论文。
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引用次数: 0
A Study of Influenced Factors toward Student Loyalty Among Private Universities in Kedah 吉打州私立大学学生忠诚度影响因素研究
Pub Date : 2023-03-31 DOI: 10.17687/jeb.v11i1.926
Chi Jie, Pang Wen, Soo Kai Hong, Hongling Xiang, Rolland Teo Kai, R. Musa
Up to half of Malaysia's private higher education institutions could be forced to close if the country's private higher education sector were to collapse, leaving only those with substantial financial support to remain open. More than half of the country's small businesses have shut down due to the Covid-19 coronavirus, which has almost likely pushed the country into recession. This has worsened the prognosis for the already troubled university sector. Hence, student loyalty is another proven solution in combating these challenges. The purpose of this research is to look into and analyse the impact of service quality, university image, student satisfaction, and loyalty at private universities in Kedah, Malaysia. As this paper is a pilot study, therefore 150 questionnaires were distributed to target respondents. SPSS was used to analyse the 86 samples of private university students in the northern region of Malaysia. Findings postulate that only service quality, commitment and satisfaction affect a loyalty among private university student in northern region. This study helps institutions, teachers, and policymakers understand what makes private university students want for them to keep loyal with the universities.
如果马来西亚私立高等教育部门崩溃,多达一半的私立高等教育机构可能被迫关闭,只留下那些有大量财政支持的私立高等教育机构继续开放。由于Covid-19冠状病毒,该国一半以上的小企业已经关闭,这几乎有可能使该国陷入衰退。这使得已经陷入困境的大学部门的前景更加糟糕。因此,学生忠诚度是应对这些挑战的另一个行之有效的解决方案。本研究的目的是调查和分析马来西亚吉打州私立大学的服务质量、大学形象、学生满意度和忠诚度的影响。由于本文是一项试点研究,因此向目标受访者发放了150份问卷。使用SPSS对马来西亚北部地区86名私立大学生样本进行分析。研究结果表明,只有服务质量、承诺和满意度影响北方地区民办大学生的忠诚。这项研究有助于机构、教师和政策制定者理解是什么让私立大学的学生希望他们对大学保持忠诚。
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引用次数: 0
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IJEBD International Journal of Entrepreneurship and Business Development
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