Integral Method For Assessing The Sustainable Competitiveness Of Service Enterprises Selling Food Products, Niyozov Jamoliddin Safarivich

Journal of Environmental Science and Sustainable Development

After the transition to the market economy, the consumer market of the Republic of Tajikistan faced different problems of the competitiveness of retail trade enterprises and the quality of services. In the result of our previous research about retail competitiveness, we defined some of the disadvantages in this sphere, expressed in the candidate dissertation on theme “Improving the retail enterprise competitiveness management system”. Problems regarding to the competitiveness of enterprises and the provision of quality services to consumers influenced the research an integral assessment of competitiveness. So, just only with by an integral assessment of competitiveness, economically sound solutions are …

The Effect Of Ceo Characteristics On Pre-Earnings Management Profitability, Adhitya Agri Putra

Jurnal Akuntansi dan Keuangan Indonesia

This research aims to examine the effect of CEO characteristics on pre-earnings manage­ment profitability. CEO characteristics include gender, tenure, age, education level, founding-family status, and nationality. Pre-earnings management profitability is measured by return on assets minus discretionary accruals. Data analysis uses firm and year fixed-effect regression analysis. The result shows that female CEO, longer tenure CEO, CEO with higher education levels, and foreign CEO increase firms' profitability without engaging in earnings management. On the other hand, there is no effect of CEO age and founding-family status on pre-earnings management profitability. This research contributes to filling the gap of inconsistent previous …

Is Mandatory Sustainability Report Still Beneficial?, Astrid Rudyanto

Jurnal Akuntansi dan Keuangan Indonesia

The latest regulations in Indonesia (SEOJK No 16/SEOJK.04/2021) have required public companies to make a sustainability report every year in order to increase sustainable in­vestment. Prior to this regulation, several public companies had made sustainability reports and received benefits of sustainability report. This makes issuers ask whether after being obligated, public companies still get the benefits that have been obtained from voluntary sustainability reports and under what conditions the mandatory sustainability reports are beneficial for public companies. This study answers the public companies' doubts by con­ducting a systematic literature review on research on mandatory and voluntary sustainability reports in Q1 …

Value Relevance Of Sustainability Report: Evidence From Indonesia, I Dewa Made Endiana, Ni Nyoman Ayu Suryandari

Jurnal Akuntansi dan Keuangan Indonesia

This present study aimed at providing empirical evidence of whether sustainability report has value relevance for investors in buying or selling shares and affects firm value. This study used two research models. The first research model was used to examine the effect of book value and earnings on firm value. The second research model was used to examine the effect of sustainability report on firm value and define the value relevance of sustainability report. The samples of this study were 306 companies listed on the Indonesia Stock Exchange in 2017-2020. As a result, this study found that sustainability report is …

Evaluation Of Vat Collection On Trading Through Electronic System, Gilang Kusumabangsa

Jurnal Akuntansi dan Keuangan Indonesia

This research aims to evaluate the Value-added Tax (VAT) collection on trading through the electronic system (TTES) from the TTES VAT Collector’s perception, based on "The Four Maxims" tax collection principle. This research uses a qualitative research method with a case study approach. Data was collected using interview techniques with eight respondents from TTES VAT Collectors. The results showed that TTES VAT collection in Indonesia has fulfilled the equality, convenience and efficiency principles based on "The Four Maxims". However, the collection of TTES VAT in Indonesia has failed to meet the criterion of certainty, owing to uncertainties in the definition, …

The Effect Of Personal And Situational Factors On The Intention Of Whistleblowing With Moderated Legal Protection, Daisar Rahman, Nur Hayati

Jurnal Akuntansi dan Keuangan Indonesia

This research is to determine the effectiveness of legal protection in strengthening the relationship between attitude toward behavior, subjective norm, perceived behavioral control, the seriousness of wrongdoing, status of the wrongdoer, and reward with whistleblowing intentions. The population in this research was civil servants who were Regional Inspectors in all regencies in Madura. The sampling technique in this study was purposive sampling consisting of 104 civil servants who had functional positions as auditors, staffing auditors, or supervisors of regional government (P2UPD). Data was collected by distributing questionnaires directly to the respondents. The data analysis technique used in this study was …

Text Contention Behind Sharia Supervisory Board Reports: A Critical Discourse Analysis, Ari Ermawati, M Nur A Birton, Irfan Tarmizi, Muhammad Muttaqin

Jurnal Akuntansi dan Keuangan Indonesia

Sharia Supervisory Board Reports (SSBRs) have an interest in convincing the public that entities supervised by a Sharia Supervisory Board (SSB) are sharia-compliant and reflective of Good Corporate Governance (GCG) practices. Failure in public convincing will be detrimental to Islamic banks’ reputation as well as the SSB’s image and credibility. This study aimed to critically assess how the SSB produces reports as texts to persuade the public using Critical Discourse Analysis (CDA). We analyzed four SSBRs from two Islamic Commercial Banks (ICBs) and two Islamic Business Units (IBUs) owned by other ICBs as well as interviews for data triangulation. We …

Role Of Technological Revolution In Transport And Communications Development, Mohamad B. Chami

BAU Journal - Science and Technology

The arousal of technology has changed a lot of aspects in human life and has drastically changed its path through a revolution that changed the whole world. This revolution took place in various aspects while affecting significantly the global economy and from those fields that considerably affect the life of human beings in the previous and current centuries are Information and Communication Technology (ICT) and transportation. It is these two factors that play a major role in the economy of countries and dominate the lives of societies in the world. Thus, this paper studies the impact of the technology revolution …

Analisis Pengaruh Cues Terhadap Trust, Attitude, Dan Online Shopping Intention Di Instagram, Larasati Chandra Githa Purnamaningrum, Yeshika Alversia

Jurnal Manajemen dan Usahawan Indonesia

The purpose of this research is to determine the cues (signals/clues) in Instagram posts which are attractiveness, popularity and argument quality that can affect trust which will affect attitudes towards shopping using Instagram, and thus affect purchase intentions of Indonesian local beauty products through Instagram. The sample used in this study are active Instagram users aged 17 years and over who follow one of Indonesia’s local beauty brands in Instagram, and have not made purchases from the local beauty brand that they are followed. There were 226 respondents in this study and used pur- posive sampling. The research questionnaire was …

Analisis Perilaku Ewom Opini Vaksinasi Dengan Pendekatan Theory Of Planned Behavior, Benni Ahdiyana Pamungkas, Adman Nursal

Jurnal Manajemen dan Usahawan Indonesia

Ajzen’s theory of planned behavior (TPB) has been proven in many fields to predict human be- havior. Discussion of eWOM behavior based on the theoretical approach, to the author’s knowledge, has not been widely found. This study aims to examine six hypotheses to analyze eWOM behavior by TPB approach. This research methode is survey. Sampling uses a non-probability method with judgmental techniques. The unit sample is 165 respondents who already know or post a vaccination opinion twibbon on Facebook. The questionnaire is the measurement instrument in this research. The study reveals that three hypotheses were rejected and the other three …

Self Efficacy Dan Financial Behavior Wirausaha Muda Jawa Timur Di Masa Pandemi Covid-19, Dwi Sulistyorini Amidjono

Jurnal Manajemen dan Usahawan Indonesia

This study investigated self-efficacy and financial behavior of young entrepreneurs in East Java during the Covid-19 pandemic. Research respondents came from 5,161 young entrepreneurs in East Java with an age range of 18-34 years who took part in Financial Life Skills (FLS) Online Train- ing during June 2020 to April 2021. Data were collected using a questionnaire developed by the YouthWin Through Economic Participation (YEP) project funded by USAID1. The results showed that young entrepreneurs participating in FLS training had slightly higher self-efficacy in financial skills compare to self-efficacy in soft skills, and high financial inclusion behavior with insufficient financial …

Problems Of Training Qualified Personnel For The Sphere Of Physical Culture And Sports, Abdimalik Nurullaevich Shopulatov

Eurasian Journal of Sport Science

Purpose: To study the issues aimed at increasing the knowledge and experience in the effective use of physical culture and sports in the restoration of public health, as well as to analyze the work being done to train qualified personnel in the field of physical culture and sports and identify problems.

Methods: Methods such as analysis of scientific and methodological literature, pedagogical observation, questionnaire were used in the study.

Results: From the research it was revealed that today it is important to develop the knowledge of the population on physical education and sports, that is, to create educational and scientific …

Analysis Of General And Special Physical Training Of Qualified Greco-Roman Wrestlers, Eldor Tolibjonovich Rakhmonov

Eurasian Journal of Sport Science

Aim: Study and analysis of the features of general and special physical training of qualified Greco-Roman wrestlers.

Methods: The level of development of physical qualities and motor skills of Greco-Roman wrestlers, ensuring the effective performance of combinatorial movements in competitions, was determined using test methods compiled with special exercises that allow determining the level of general and special physical training. Also in the course of the study, the analysis of scientific and methodological literature, pedagogical observation, questionnaires, mathematical statistics were widely used.

Results: In the control group, it was found that the average relative difference between the general and specific …

Pengaruh Ethical Leadership Terhadap Affective Commitment Dan Job Satisfaction Yang Dimediasi Oleh Psychological Empowerment, Dwi Inesia, Niken Ardiyanti

Jurnal Manajemen dan Usahawan Indonesia

This study discusses the effect of Ethical Leadership on Affective commitment and Job Satisfaction which’s mediated by Psychological Empowerment. Respondents of this study were 217 State Civil Servants in the DKI Jakarta area Hypothesis testing using Lisrel’s Structural Equation Model (SEM) 8.5 method. Hypothesis test result show that Ethical Leadership has a direct positive effect, both on Affective Commitment (SLF 0,25 and T-Value 2,53), and on Job Stisfaction (SLF 0,26 and T-Value 2,61). Psychologcal Empowerment partially mediateds the effect between Ethical Leadership and Af- fective Commitment (total effect value 0,8393). Psychologcal Empowerment also partially mediateds the effect between Ethical Leadership …

Peran Employee Involvement Dan Public Service Motivation, Serta Mediasi Affective Commitment Terhadap Perceived Organizational Performance, Fahrina Yuliani, Sondang E. M. Sibarani, Steven Ebenheizer

Jurnal Manajemen dan Usahawan Indonesia

The government has regulated and legalized the compensation and benefits system through ap- plicable regulations and ratified nationally. However, the public sector needs to consider other non- monetary factors to improve employee performance, such as employee involvement, public service motivation, affective commitment, and perceived organizational performance. This research ques- tionnaire was distributed to public sector employees in an Indonesian government agency totaling 157 respondents, containing closed questions using a six-point Likert scale, an online survey plat- form, and processed using the Lisrel SEM method. This study was conducted to clarify the influence of previously identified and discussed individual-level factors as …

Revealing Past Identity Of Upcycled Products: How Simple Narrative Improve Product Perception, Stacia Reviany Mege, Grouse Oematan

ASEAN Marketing Journal

Manuscript type: Research Article Research Aims: Telling a story about the past identity of a product is believed to help improve the positive perception towards the product. Certain product has gone through transformation from its past identity to new and more valuable product, known as upcycled product. This study aimed to investigate whether a simple narrative about repurposed products can generate higher perception of product biography, product appeal, felt specialness, and purchase intention of consumers. Design/methodology/approach: To test the hypotheses, a two-group between subject experiment involving 103 university students was conducted . Two upcycled products (pouch and bag) with simple …

An Age-Based Analysis Of The Perceptions Of Ageing And Successful Ageing In Malaysia, Ming Yu Cheng, Sew Kim Low, Kai-Shuen Pheh

Makara Human Behavior Studies in Asia

As ageism could have detrimental effects in the ageing society, it is important to know how people of different age groups perceive ageing and successive ageing. This study collected data from 648 respondents aged between 18 to 80 years old for an age-based analysis of the perceptions of ageing and successful ageing. Self- administered questionnaires were used. Correlation analysis was conducted to examine the relationship between perception of successful ageing and factors associated with psychological well-being. Our results revealed that generally, being healthy, happy and physically active are considered as important aspects of successful ageing. Younger people considered life satisfaction …

Utilization Of Eye Tracking Technology In Design And Marketing Decision Making, Arry Mustikawan, Wirania Swasty, Fariha Eridani Naufalina

ASEAN Marketing Journal

Manuscript type: Original paper Research Aims: This study aims to reveal whether combination display affects fixation count and duration. Design/methodology/approach: This study used eye tracking methods in data collection and packaging design testing from the results of previous study. Respondents who participate were 40 people from teenagers and young adults. The collected data were analyzed quantitatively by the amount of fixation and processed by the Multivariate Analysis of Variance (MANOVA) test. Research Findings: From the statistical data on Baba Nana Brand, the average duration of the respondents did not show any difference in the study. However, the number of variables …

Explaining The Tourism Relationship Management (Trm) In Tourism Enterprises (Case Study: Isfahan), Maryam Ghiasabadi Farahani, Siavash Imeni Gheshlagh, Alireza Sarfi

ASEAN Marketing Journal

Manuscript type: Research paper Research Aims: The aim of the present study is to explain the relationship management with tourism in Isfahan tourism enterprises using structural equation modeling methodology. Design/methodology/approach: Based on distributing 312 questionnaires, the sample size was 300 academic experts, specialists and experts working in Isfahan tourism enterprises and professors and tourists in the fields of tourism management, IT and marketing selected by combining non-probability purposive (judgmental) sampling and snowball sampling methods. Research Findings: The results showed a correlation between “applications of TRM system” and “users' satisfaction with TRM” based on path analysis concerning confirmatory factor loadings analysis …

Determinants Of Customers’ Adaptation To Internet Banking: Evidence From Greater Jakarta Area, Indonesia, Jareena Nasreen, Arief Wibisono Lubis

ASEAN Marketing Journal

Manuscript type: Research Article Research Aims: This paper aims to analyze factors that affect customers’ adaptation to using Internet Banking among banks’ customers in Indonesia. The variables hypothesized to influence adaptation to using Internet Banking are Importance of Internet Banking Needs, Compatibility, Convenience, Communication, and Benefits of Internet Banking. Design/methodology/approach: This study uses Structural Equation Modelling (SEM) on a sample of 215 Internet Banking customers from Greater Jakarta Area, Indonesia. Research Findings: This study found that Benefits of Internet Banking has a significant positive influence on Importance of Internet Banking Needs, which, however, does not influence customer adaptation. Similarly, Compatibility …

The Effect Of Visual And Functional Criteria Of Packaging: Consumer Expectations Of Elements For Dairy Product Packaging, Maryam Ghiasabadi Farahani, Hooman Shababi, Peyman Ghafari Ashtiani

ASEAN Marketing Journal

Manuscript type: Research paper Research Aims: This study seeks to investigate the effect of visual and functional criteria on packaging and consumer expectations towards the packaging elements of dairy products for children. Design/methodology/approach: For this purpose a sample containing 334 children between 7- 12 years were used. Sampling method was random sampling and measuring tool was questionnaire. In order to data analysis and hypothesis testing, structured equations test by means of "Lisrel software" was used and the research results show that recyclability of product, easy to carry, packaging (product) form and illustrations on packaging variables haven't positive and significant effect …

Building Brand Resonance: Optimizing Symbolic Brand Reputation And Customers’ Emotional Value, Murry Harmawan Saputra, Elia Ardyan, Cindy Yoel Tanesia, Endah Pri Ariningsih

ASEAN Marketing Journal

Manuscript type: Research Paper Research Aims: The objective of this research is to create a conceptual model that explains how the process of building and increasing brand resonance by constructing important factors regarding consumer perceptions of brands, such as brand love, brand attitude, emotional customer value, and symbolic brand reputation. Design/methodology/approach: The respondents were owners and users of Toyota Fortuner car in Indonesia. There was questionnaires distributed directly to the Toyota Fortuner car users in several big cities in Indonesia (Yogyakarta, Semarang, Bandung, Jakarta, and Surabaya). Research Findings: The acceptance of all proposed hypotheses shows the importance of brand love, …

The Effect Of Organizational Culture On Institutional Excellence Through The Mediating Role Of Strategic Thinking (An Empirical Study On The Palestinian Universities In The Gaza-Strip), Belal Z. Albashiti أستاذ مشارك

Journal of Al-Azhar University – Gaza (Humanities)

Abstract:

This study aims to analyze and explain the role of organizational culture on the institutional excellence through the mediating role of strategic thinking. Cross sectional data was collected using simple random sample from the employees holding supervisory positions at the Palestinian universities in the Gaza-Strip. The structure equation model (SEM) is designed to explain the studied variables, the findings and analysis shows high level of relative weight for the studied variables and found indirect effect between; the independent variable "Organizational Culture" and the dependent variable "Institutional Excellence". Some important recommendations and some suggestions further studies in the line of …

نظم المعلومات الإدارية ودورها في تعزيز الإبداع الإداري في شركات تكنولوجيا المعلومات بمجال العمل عن بُعد – قطاع غزة, آية خالد جعرور ماجستير

Journal of Al-Azhar University – Gaza (Humanities)

الملخص:

هدفت الدراسة للتعرف على نظم المعلومات الإدارية ودورها في تعزيز الإبداع الإداري في شركات تكنولوجيا المعلومات بمجال العمل عن بُعد – قطاع غزة.

استخدمت الباحثة المنهج الوصفيّ التحليليّ، وتكون مجتمع الدراسة من الموظفين العاملين في شركات تكنولوجيا المعلومات في قطاع غزة وعددهم (365) موظف، واستُخدمت الاستبانة كأداة للدراسة، والاعتماد على أسلوب العينة العشوائية البسيطة تم توزيع (187) استبانة على أفراد العينة، وتمَ استرداد (180) استبانة. ومن ثَمّ قامت الباحثة بتحليل البيانات باستخدام البرنامج الإحصائيّ SPSS، وأظهرت نتائج الدراسة أنّ هناك دور إيجابي لنظم المعلومات الإدارية على تعزيز الإبداع الإداري إلى جانب وجود علاقة إيجابية بين نظم المعلومات الإدارية وتعزيز …

أثر المخاطر المصرفية على عوائد الجهاز المصرفي الفلسطيني للفترة (2006-2019), جلال نافل الشيخ عيد استاذ مساعد

Journal of Al-Azhar University – Gaza (Humanities)

الملخص:

هدف البحث إلى التعرف على أثر المخاطر المصرفية على عوائد الجهاز المصرفي الفلسطيني للفترة (2006-2019) بالدراسة والتحليل، والمناقشة؛ وذلك باستخدام التحليل القياسي لاختبارات قياسية خاصة متعلقة ببيانات السلاسل الزمنية، مثل: اختبارات جذر الوحدة (ADF ، وpp). كما استخدم اختبار درجة التكامل المشترك Johansson Cointegration Test؛ ومن ثم تم استخدام Vector Error Correction Model (ECM)، ثم استخدام تقدير العلاقة بين المتغيرات في المدى الطويل باستخدام نموذج ARDL ، ومن ثم تحديد اتجاه وقوة العلاقة بينهما في المدى القصير، والمدى الطويل باستخدام Granger Test ضمن إطار (ECM)، واختبار سببية Yamamoto Toda معتمدة على مصادر البيانات من الإحصائيات الصادرة عبر تقارير شهرية …

تطبيقات نظرية العفو في الاقتصاد الإسلامي خلال "جائحة كوفيد-19" في الأردن 2020 أنموذجاً, ميس عوض شطناوي ماجستير, عبدالناصر موسى أبو البصل استاذ دكتور

Journal of Al-Azhar University – Gaza (Humanities)

الملخص:

تهدف الدراسة إلى التعريف ببناء نظرية العفو في الاقتصاد الإسلامي، وتتناول الدراسة حالة جائحة كوفيد-19 أنموذجًا لتطبيق النظرية، وكيف تم تطبيق النظرية خلال الجائحة في الأردن لتحقيق التكافل الاجتماعي، وقد توصلت الدراسة إلى جملة من النتائج؛ أبرزها: أنه قد تم تطبيق نظرية العفو من خلال مجموعة من الإجراءات والسياسات التي اتخذتها الحكومة خلال الجائحة، منها: اقتطاع جزء من رواتب أصحاب الدخول المرتفعة العاملين في القطاع العام، وإنشاء صندق همة وطن للتبرعات التي تزيد عن مئة ألف دينار، وتعجيل الزكاة، وقامت البنوك بتأجيل المستحقات المترتبة على المتضررين من الجائحة وغيرها من الإجراءات، إضافة إلى المبادرات الفردية التي قام بها أصحابها …

دور الإدارة الاستراتيجية في إدارة الأزمات والكوارث في بلديات شمال قطاع غزة, سلوى سليم ثابت ماجستير

Journal of Al-Azhar University – Gaza (Humanities)

الملخص:

هدفت هذه الدارسة إلى التعرف على دور الإدارة الاستراتيجية في إدارة الأزمات والكوارث في بلديات شمال قطاع غزة، واعتمدت الدراسة المنهج الوصفي التحليلي، وقد استخدمت الدراسة أسلوب المسح الشامل للوظائف الإشراقية في بلديات محافظة شمال قطاع غزة، واستخدمت الباحثة الاستبانة كأداة رئيسة لجمع البيانات، حيث تم توزيع (87) استبانة وتم استرداد (83) استبانة، وقد خلصت الدارسة إلى نسبة تطبيق الإدارة الاستراتيجية في بلديات شمال قطاع غزة 76.24%، وبينت نتائج الدراسة أن قدرة بلديات شمال قطاع غزة على إدارة الأزمات والكوارث كانت بنسبة 75%، وأظهرت أيضاً أن ما نسبته (75.9%) من التأثير في إدارة الأزمات والكوارث تم تفسيره من خلال …

Volume 24, Full Contents, Mssj Staff

Midwest Social Sciences Journal

No abstract provided.

Technology Of Physical Training Of Students Specializing In Sports Gymnastics, Anvar Kurganovich Eshtaev

Eurasian Journal of Sport Science

Purpose: To identify the most significant factors affecting the level of physical fitness of students in the course of training sessions of the course “Sports and pedagogical skills”.

Methods: Analysis of educational and methodological literature, pedagogical testing, pedagogical observation, pedagogical experiment, methods of mathematical statistics.

Results: Consist in the following: our proposed program for the development of motor qualities is confirmed by the progressive dynamics of the increase in the indicators of the “school” of movements and physical qualities, the means of preparation used and timely monitoring of the process of “utilization” of basic gymnastics exercises in the qualities studied …

Editors' Note, Nirupama Devaraj, Bharath Ganesh Babu

Midwest Social Sciences Journal

No abstract provided.