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Full-Text Articles in Business

The Relationship Between Bureaucracy And Developments In Management Accounting, 1700-2023: An Overview, Helena Costa Oliveira, Russell Craig, Lúcia Lima Rodrigues Dec 2023

The Relationship Between Bureaucracy And Developments In Management Accounting, 1700-2023: An Overview, Helena Costa Oliveira, Russell Craig, Lúcia Lima Rodrigues

Jurnal Akuntansi dan Keuangan Indonesia

Bureaucracy has co-existed with forms of management accounting [MA] from the time of ancient civilizations. In this paper, we review literature in a wide variety of scholarly journals and books to provide an overview of this co-existence. We trace the historical evolution of MA and how it was influenced by bureaucracy from 1700 to the present. We do so through four time periods, designated classical, modern, post-modern and contemporary. For each of these periods, evolving understandings of bureaucracy were linked to changes in the practice and conceptualization of MA. In the classical period (1700 – 1950), developments in MA corresponded …


Analisis Pengaruh Kebijakan Fiskal Dan Moneter Terhadap Tingkat Pengembalian Saham Indonesia Tahun 2015-2019, Annisa Ramadhanti, Muthia Pramesti Dec 2023

Analisis Pengaruh Kebijakan Fiskal Dan Moneter Terhadap Tingkat Pengembalian Saham Indonesia Tahun 2015-2019, Annisa Ramadhanti, Muthia Pramesti

Jurnal Administrasi Bisnis Terapan

This study aims to analyze the effect of fiscal and monetary policies projected by variables of state revenue income, government spending, inflation rates, and interest rates on the projected rate of return on stocks in Indonesia through returns or returns on the JCI. The data used is secondary data taken from various source in the form of monthly data from 2015 to 2019. The analytical method used in this study is multiple regression analysis to see the effect of all the independent variables on the dependent variable. The results of the study show that the variables of fiscal policy in …


Implementasi Social Entrepreneur Dalam Umkm: Studi Kasus Program Csr “Umkm Kopi Tarzzan” Pt Geo Dipa Energi (Persero), Denindra Dwiputra Margono, Feriska Ajeng Anantri Dec 2023

Implementasi Social Entrepreneur Dalam Umkm: Studi Kasus Program Csr “Umkm Kopi Tarzzan” Pt Geo Dipa Energi (Persero), Denindra Dwiputra Margono, Feriska Ajeng Anantri

Jurnal Administrasi Bisnis Terapan

Social problems lead to situations or conditions that disrupt the welfare and harmony of society, social problems have a difference between expectations and reality or as a gap between the existing situation and the situation that should be. One of the social problems that occur in Indonesia is poverty. Poverty is a state of deprivation such as food & drink, housing, and clothing. Poverty is related to low levels of education, health, and employment. One solution to the problem of poverty is to carry out CSR programs carried out by the Company. One of the companies that implement the program …


Pengaruh Digital Marketing Dan Brand Image Terhadap Keputusan Pembelian Konsumen E-Commerce Shopee Di Kota Cilegon, Dini Fajar Lestari, Jihan Nur Azizah Dec 2023

Pengaruh Digital Marketing Dan Brand Image Terhadap Keputusan Pembelian Konsumen E-Commerce Shopee Di Kota Cilegon, Dini Fajar Lestari, Jihan Nur Azizah

Jurnal Administrasi Bisnis Terapan

This research aims to determine the influence of digital marketing and brand image on purchasing decisions of Shopee e-commerce consumers in Cilegon City. This type of research is quantitative with a sample size of 100 respondents. The data collection technique used was a questionnaire. The data analysis method in this research is multiple linear regression analysis using SPSS software. The research results show that the digital marketing variable has a significant effect on purchasing decisions with a t-count value of 2.613 > t-table 1.985, and a significance value of 0.010 < 0.05. The brand image variable does not have a significant effect on purchasing decisions with a t-value of 0.794 < t-table 1.985, and a significance value of 0.429 > 0.05. Furthermore, digital marketing and brand image simultaneously influence purchasing decisions …


Unraveling The Effects Of Transfer Pricing Documentation Regulation: Indonesia’ Evidence, Anggari Dwi Saputra Dec 2023

Unraveling The Effects Of Transfer Pricing Documentation Regulation: Indonesia’ Evidence, Anggari Dwi Saputra

Jurnal Akuntansi dan Keuangan Indonesia

To counter tax avoidance using transfer mispricing practices, Indonesia introduced a transfer pricing documentation policy. This policy requires taxpayers to be transparent with their transfer pricing decisions. Treating the implementation of this policy as a shock to the taxpayers, this paper examines how the transfer pricing documentation policy affects a firm's tax avoidance behaviour by employing regression discontinuity design and difference-in-difference. Immediately after introducing the policy, a regression discontinuity analysis results indicate a 0.9 percentage point increase in tax/sales among taxpayers obligated to prepare transfer pricing documentation. A 0.3 to 0.7 percentage point increase in the tax/sales of the treatment …


Economic Valuation Model Of Vanname Shrimp Culture And Mangrove Rehabilitation, Elrin Meivian Mongi Mongi, Mahawan Karuniasa, Mufti Petala Patria Dec 2023

Economic Valuation Model Of Vanname Shrimp Culture And Mangrove Rehabilitation, Elrin Meivian Mongi Mongi, Mahawan Karuniasa, Mufti Petala Patria

Journal of Environmental Science and Sustainable Development

The current climate change is caused by anthropogenic activities involving energy and industry usage that affect the temperature and climate of the Earth. The Paris Agreement on climate change is a commitment by some countries to act to address climate change by developing sustainably and emitting low levels of carbon dioxide (CO2). Changes in the oceans include temperature increases, acidification, and changes in currents, leading to decreased productivity in fishing and aquaculture. Integrated mangrove shrimp farming, known as silvofisheries, has been recognized as environmentally friendly cultivation. The implementation of silvofishery is a form of mangrove ecosystem management that integrates ecology …


Fulfilling Urban Infrastructure Standards To Increase The Carrying Capacity Of Tourism Destination, Shana Fatina, Tri Edhi Budhi Soesilo, Rudy Parluhutan Tambunan Dec 2023

Fulfilling Urban Infrastructure Standards To Increase The Carrying Capacity Of Tourism Destination, Shana Fatina, Tri Edhi Budhi Soesilo, Rudy Parluhutan Tambunan

Journal of Environmental Science and Sustainable Development

Labuan Bajo is an emerging coastal tourism destination in Indonesia, which is also part of the United Nations Educational, Scientific and Cultural Organization (UNESCO) Komodo Biosphere Reserve located in the East Nusa Tenggara region. Recent tourism developments have transformed Labuan Bajo from a rural area into an urban area, and significant land use changes have followed. This new urban area development will attract tourists as well as population migration. The ongoing issue is to develop the urban infrastructure and facilities of Labuan Bajo in an integrated and sustainable way, considering the carrying capacity following the high demand for tourism and …


Integrating Technology And Traditional Systems In Regional Revitalisation; Insights From Japanese Practices, Fathelalem Ali Hija, Yasuki Shima, Yuji Arakaki Dec 2023

Integrating Technology And Traditional Systems In Regional Revitalisation; Insights From Japanese Practices, Fathelalem Ali Hija, Yasuki Shima, Yuji Arakaki

BAU Journal - Science and Technology

This study examines the integration of Information and Communication Technology (ICT) solutions and advanced technology practices and their coexistence with conventional systems and initiatives that have been operating in different regions of Japan to address some of the socio-economic challenges. The methodological approach of the study includes three facets, namely government initiatives, technology involvement and local society actors. The study examines government visions and initiatives that emphasize the use of advanced technology as a key factor and tool to enable solutions and realize the target vision. The ageing population and economic stagnation are common challenges in different regions of Japan. …


Spotlights: Care For Life, Sesi Technologies, Angie Holzer Dec 2023

Spotlights: Care For Life, Sesi Technologies, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.


Research Summaries: Food Insecurity, Angie Holzer Dec 2023

Research Summaries: Food Insecurity, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.


Food Insecurity And Solutions: Full Issue, Angie Holzer Dec 2023

Food Insecurity And Solutions: Full Issue, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.


Sport Facilities Planning, Design, Operation, And Management Trends: An Introduction To The Special Issue, Jeffrey Petersen, Lawrence W. Judge Dec 2023

Sport Facilities Planning, Design, Operation, And Management Trends: An Introduction To The Special Issue, Jeffrey Petersen, Lawrence W. Judge

Journal of Applied Sport Management

The focus of this special issue is to grow the existing academic literature on sport facilities. This is done by presenting a variety of perspectives from established and emerging scholars in the field. The aim of this special issues aligns with the mission of the Journal of Applied Sport Management, which is to publish research and conceptual contributions that bridge the gap between scholarly work and professional practice in sport business. In all, the special issue includes five thought-provoking pieces contributed by 12 authors as well as a practitioner interview with Earl Santee, one of the most acclaimed sport …


Innovation Diffusion In The Sustainable Design Of Sport Venues, Timothy Kellison, Sungil Hong Dec 2023

Innovation Diffusion In The Sustainable Design Of Sport Venues, Timothy Kellison, Sungil Hong

Journal of Applied Sport Management

Herein, the authors contribute to the sport facilities literatures by discussing the current state of innovation diffusion in sustainable design among sport’s professional arenas, ballparks, and stadiums. Diffusion of innovation theory is reviewed before the authors explore how this theory can be applied to sport facility design and operation.


The Past Informing The Future: An Interview With Earl Santee, Populous, Rachel Hickey Dec 2023

The Past Informing The Future: An Interview With Earl Santee, Populous, Rachel Hickey

Journal of Applied Sport Management

The facility expert in focus is Earl Santee, a senior principal, global chair, and founder at Populous. Populous is the leading architectural and design firm in the sport facility sector. Santee, having been has been recognized for numerous awards, including the Sports Business Journal’s 2019 Class of the Champions: Pioneers & Innovators in Sports Business, is excellently positioned to offer an expert perspective on the past, present, and future of sport facility design


Venue Safety Strategies: Guardrails And The Line-Of-Sight Exemption, Gil Fried, Aneurin Grant Dec 2023

Venue Safety Strategies: Guardrails And The Line-Of-Sight Exemption, Gil Fried, Aneurin Grant

Journal of Applied Sport Management

This piece represents a focused article on safety issues connected to railings at sporting events and why there needs to be considerable action taken to protect fans. Specifically, the authors believe the current line-of-sight exception (minimum 26") allows for railings that are dangerously inadequate to protect fans. It is argued that if sport facility managers and or venues do not proactively address this railing height issue, then architects, building inspectors, and others should seek to change the building code to eliminate the fans continued exposure to unnecessary hazards.


Reducing Food Scarcity: The Benefits Of Urban Farming, S.A. Claudell, Emilio Mejia Dec 2023

Reducing Food Scarcity: The Benefits Of Urban Farming, S.A. Claudell, Emilio Mejia

Journal of Nonprofit Innovation

Urban farming can enhance the lives of communities and help reduce food scarcity. This paper presents a conceptual prototype of an efficient urban farming community that can be scaled for a single apartment building or an entire community across all global geoeconomics regions, including densely populated cities and rural, developing towns and communities. When deployed in coordination with smart crop choices, local farm support, and efficient transportation then the result isn’t just sustainability, but also increasing fresh produce accessibility, optimizing nutritional value, eliminating the use of ‘forever chemicals’, reducing transportation costs, and fostering global environmental benefits.

Imagine Doris, who is …


Environmental Sustainability Research And Future Directions For Events And Facilities: An Assessment Of The Field, Brian Mccullough, Anne Dietrich, Rafael Rocha, Yongjoon Bae Dec 2023

Environmental Sustainability Research And Future Directions For Events And Facilities: An Assessment Of The Field, Brian Mccullough, Anne Dietrich, Rafael Rocha, Yongjoon Bae

Journal of Applied Sport Management

Environmental sustainability among sport facilities and events is the focus of this piece. The authors focus on three areas: (1) the environmental impacts of sport facilities and events, (2) the progress that can be made through strategic initiatives, and (3) how these entities engage fans and the surrounding communities to be more environmentally sustainable. The authors stress how these three aspects must be considered in tandem rather than in isolation as ways to advance the environmental sustainability movement among sport facilities and events.


A New Secret Of The Youth Olympic Games: A Model For Olympic Facilities Reform, Jeffrey Petersen, Lawrence W. Judge Dec 2023

A New Secret Of The Youth Olympic Games: A Model For Olympic Facilities Reform, Jeffrey Petersen, Lawrence W. Judge

Journal of Applied Sport Management

The authors center their attention on Olympic venues and the Youth Olympic Games (YOG), arguing that a new reform model for Olympic venues should be based on the model of the YOG. Although the focus of the proposed reform model remains on venue reform, the authors also considers all four elements from Müller’s (2015) mega-events definitional model. These elements include visitor attractiveness (tickets sold), mediated reach (broadcast rights fees), cost (total cost), and transformation (capital investment). The reform model is argued to improve the overall cost and long-term impact of Olympic Games infrastructure, making it more manageable and sustainable.


Modernization And The Contemporary Sport Stadium, Benjamin Downs, Chad Seifried Dec 2023

Modernization And The Contemporary Sport Stadium, Benjamin Downs, Chad Seifried

Journal of Applied Sport Management

The authors add to the conversation about sport facility construction by discussing the U.S. political economy that led to the contemporary standing of sport facilities. They use modernization theory as a lens or sample guide for sport facility managers to consider when attempting to position their facilities to maximize profits while satisfying consumers and partners.


Overview Of Global Food Insecurity And Solutions, Lakell S. Archer, Angie Holzer Dec 2023

Overview Of Global Food Insecurity And Solutions, Lakell S. Archer, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.


Exploring The Relationship Between Nonprofit Management Education Programs And Their Local Nonprofit Sector, Elise L. Kieffer Dec 2023

Exploring The Relationship Between Nonprofit Management Education Programs And Their Local Nonprofit Sector, Elise L. Kieffer

Journal of Nonprofit Innovation

This study sought to explore the relationship between nonprofit management education programs at institutions of higher education with nonprofit organizations in their local communities. Using a pragmatism methodology, I conducted interviews with directors of nonprofit management education programs and with corresponding nonprofit partners in their local communities. While research exists exploring the impacts and influences of nonprofit academic centers on their local sector - specifically regarding the training of practitioners - there is much less available in published literature exploring the actual effects of nonprofit management education programs on their local communities. This study begins what must be a more …


Faux Feminism In A Capitalistic Fever Dream: A Review Of Greta Gerwig's Barbie (2023), Amy La Porte, Lena Cavusoglu Dec 2023

Faux Feminism In A Capitalistic Fever Dream: A Review Of Greta Gerwig's Barbie (2023), Amy La Porte, Lena Cavusoglu

Markets, Globalization & Development Review

Somewhere between meaningful discourse about female agency and the commercial interests of a problematic doll franchise lies Mattel's box office hit film Barbie, directed by Greta Gerwig. In a script-flipping interpretation of the real-world patriarchy, it catapults itself into overdue discussions about gender norms, objectification, and the pursuit of Westernized beauty ideals. While it may have introduced liberationist theories to a new generation of women, ultimately it is a film bound by cognitive dissonance. This paper will delve into the profit-making protagonist at the center of its story and argue the film's underlying incompatibility with diversity, feminism, and social …


Immigration, Diversity, Cultural Clash, And – Hopefully – Cultural Melding? A Review Of Mrs. Chatterjee Vs. Norway (2023), Raja Ramanathan Dec 2023

Immigration, Diversity, Cultural Clash, And – Hopefully – Cultural Melding? A Review Of Mrs. Chatterjee Vs. Norway (2023), Raja Ramanathan

Markets, Globalization & Development Review

For migrating from 'developing’ countries, to relocate in the ‘advanced West’, a message that came through from the western society is clear: “Integrate.” The Norwegian official in the movie 'Mrs. Chatterjee vs. Norway" says this unequivocally and with impact: “Be like us if you want to live here or go back to where you came from.” The message of the western world – ever since they started colonizing the ‘native’ lands of Asia, Asia and the Americas – was that the natives had to be saved from themselves. That was “the white man’s burden” – a burden of “civilizing” the …


Managing Diversity In A Culturally Fractional World: Review Of Diversity: A Key Idea For Business And Society (2023) By Mustafa F. Özbilgin, Cihat Erbil Dec 2023

Managing Diversity In A Culturally Fractional World: Review Of Diversity: A Key Idea For Business And Society (2023) By Mustafa F. Özbilgin, Cihat Erbil

Markets, Globalization & Development Review

No abstract provided.


Marketing Doctrines, A Resurrection Guide: Review Of The Art Of Strategic Marketing War: Pearls Of Wardom (2019) By Pete Jeans, Tugberk Kara Dec 2023

Marketing Doctrines, A Resurrection Guide: Review Of The Art Of Strategic Marketing War: Pearls Of Wardom (2019) By Pete Jeans, Tugberk Kara

Markets, Globalization & Development Review

No abstract provided.


Whither India’S Development: Toward Being A Super Power Or A Super Civilization?, Pradip Khandwalla Dec 2023

Whither India’S Development: Toward Being A Super Power Or A Super Civilization?, Pradip Khandwalla

Markets, Globalization & Development Review

This commentary was triggered by my reading a lecture delivered by Saurabh Kumar, a former student of mine at Indian Institute of Management, who later served as India’s ambassador in various countries and international bodies. He bemoaned that China had much greater status in global affairs than India. Many others in India hanker for a super power status for India. I find this concern to be somewhat misguided. India should be aiming to be a great civilization, rather than a domineering superpower. The record of all the superpowers till now has been quite spotty in humane terms. My vision for …


The Coveted ‘Developed’ Imprimatur: Twenty-First Century Prospects And Cultural Crosscurrents, Nikhilesh Dholakia, Deniz Atik Dec 2023

The Coveted ‘Developed’ Imprimatur: Twenty-First Century Prospects And Cultural Crosscurrents, Nikhilesh Dholakia, Deniz Atik

Markets, Globalization & Development Review

No abstract provided.


Brand Activism And Democratic Legitimacy: Exploring Pitfalls Through A Habermasian Analysis, Roxan Degeyter Dec 2023

Brand Activism And Democratic Legitimacy: Exploring Pitfalls Through A Habermasian Analysis, Roxan Degeyter

Emancipations: A Journal of Critical Social Analysis

Brand activism has emerged as a prominent practice among corporations, as they publicly take a stand on contentious socio-political issues such as gender inequality, climate change, or discrimination, often through advertising. While extensive research has been conducted on the impact of brand activism as a marketing tool, examining its effects on sales, brand image, consumer attitudes, and authenticity, only a limited number of studies have studied its influence on public debate and processes of democratic legitimation. The latter have portrayed brand activism as an empowering force for the supported social movements, the public sphere, and democratic legitimacy, largely ignoring the …


The Evaluation Of Successful Implementation Of Human Resource Information In Private Organization, Sancoko Sancoko, Armeyta Widya Oryza, Niko Grataridarga Dec 2023

The Evaluation Of Successful Implementation Of Human Resource Information In Private Organization, Sancoko Sancoko, Armeyta Widya Oryza, Niko Grataridarga

Jurnal Administrasi Bisnis Terapan

This study intend to evaluate the use of the Human Resources Information System (HRIS) in private organization. User satisfaction is one of the conditions for the successful implementation of information systems. To evaluate this system information, the author uses the conceptual Delone and Mclean information system success model(ISSM). This study employs a quantitative methodology and a survey method. The research sample consists of employees in private organizations engaged in software engineering. To analyze, SPSS is employed by the author in two stages: first validity-reliability examination, second multiple regression tests. The result demonstrated that quality system has a significant affect on …


Pull Strategy Marketing Public Relations Pt Gramedia Asri Media Dalam Menarik Perhatian Publik Terhadap Produk, Safrina Nur Samsiah, Meutia Nada Zahrany, Fathiya Amajida, Susie Perbawasari, Renata Anisa Dec 2023

Pull Strategy Marketing Public Relations Pt Gramedia Asri Media Dalam Menarik Perhatian Publik Terhadap Produk, Safrina Nur Samsiah, Meutia Nada Zahrany, Fathiya Amajida, Susie Perbawasari, Renata Anisa

Jurnal Administrasi Bisnis Terapan

A company or organization requires the use of Marketing Public Relations to stimulate sales. Marketing Public Relations is designed to stimulate purchases and provide satisfaction to consumers through the communication of reliable product or service information and through impressions that relate the company and its products according to consumers' needs, wants, concerns, and interests. The purpose of this study is to obtain an overview of the implementation of the Marketing Public Relations strategy to attract public attention to product excellence. This research methodology uses a qualitative descriptiveresearch method. The data collection method used was interviews with the company's Sales Superintendent, …