Business Commons^™

Editor's Note, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

Does Capital Adequacy Affect Bank Performance? A Comparative Study Of Select Public And Private Sector Banks In India, Shakeeb Mohammad Mir, Farooq Ahmad Shah

DLSU Business & Economics Review

Purpose – The purpose of this paper is to investigate the relationship between capital adequacy (CA) and the performance of select public and private sector banks and thereby to attain an insight of whether the capital adequacy maintenance affects bank performance differently or not based on their nature of concern.

Design/methodology/approach – The study utilized a balanced panel data set using bank level data of 37 banks indexed at Bombay stock exchange (BSE) across public and private sector for the period of 10 years (2009-2018). The study takes 370 observation into consideration (i.e.,37 banks over time frame of 10 years). …

Small Area Estimates Of Poverty In Region Iii, Caesar B. Cororaton, Arlene B. Inocencio, Alellie B. Sobreviñas, Emmanuel Dc. Barnedo

DLSU Business & Economics Review

Official estimates of the Philippine Statistical Authority (PSA) poverty incidence prior to 2018 are reliable up to the regional level as these are consistent with the sampling domain of the data used for estimation. Below this level, the PSA poverty estimates are unreliable because of very large sampling errors. The high level of unreliability makes the estimates less useful for poverty policy targeting. This paper addresses this concern by combining the Family Income and Expenditure Survey (FIES) and the Census of Population and Housing (CPH) data and using an increasingly accepted technique for small area estimation (SAE). We estimate the …

Grey Directors On Philippine Corporate Boards, Ailyn A. Shi, Evan Lance C. Li Liao, Angelo A. Unite, Michael J. Sullivan

DLSU Business & Economics Review

Independent directors on a firm’s board are theorized to enhance corporate governance by mitigating agency conflicts. However, some independent directors, referred to as grey directors, have prior relationships with managers that may hamper this role. Using data for Philippine firms, we construct a measure that categorizes independent directors as truly independent or grey, based on the 12 criteria used to define board independence as stipulated in the 2017 Philippine Corporate Governance Code. This measure is used to examine which firms are more likely to appoint grey directors and how the presence of grey directors affects firm performance. Consistent with agency …

An Experimental Study: Audit Quality Importance On Selecting A Public Accountant Firm (Paf), Ruth Samantha Hamzah, Efva Octavina Donata Gozali, -- Patmawati

DLSU Business & Economics Review

The study aims to emphasize the importance of knowledge of audit quality on Public Accountant Firm (PAF) selection for a company by employing a 2x1 factorial design between-subject. To achieve this goal, we identified differences between the experimental and control groups. The experimental group was given knowledge of audit quality, whereas the control group had no treatment during the process selection of PAF. There were 10 indicators used in term of audit quality, namely audit workload, business expertise, audit turnover, audit hours, result of employee satisfaction surveys, partner compensation, result of client satisfaction surveys, PCAOB inspection results, restatements on audit …

A Light Purse Is A Heavy Curse: A Systematic Review, Evan Lau, Suzie Adee

DLSU Business & Economics Review

The high level and rising cost in living standard conditions are affecting the individual’s and household’s savings behavior vividly in their day to day life. The general concern arises when individuals fail to address their retirement planning, problem that might affect the next generation. The need to boost financial knowledge and nurture savings behavior are essential to financial planning for retirement well-being. This current research establishes the understanding of how financial literacy influences savings habits for retirement well-being. Systematic review analysis was conducted, traced and implemented on academic databases from the period of 2006 to 2021. A total of 280 …

Impact Of Cooperative Membership On Technical Efficiency And Marketing Efficiency: The Case Of Dairy Buffalo Farmers In The Philippines, Ceptryl S. Mina, Agham C. Cuevas

DLSU Business & Economics Review

Collective action by smallholder farmers through cooperative membership is regarded as one of the approaches to overcome production and marketing inefficiencies. This study investigates the impact of cooperative membership on the technical efficiency (TE) and marketing efficiency (ME) of dairy buffalo farmers in the Philippines. A total of 351 (249 cooperative members and 102 non-cooperative members) randomly selected farmers from Regions II, III, IV-A, and VII were interviewed. Using cross-sectional farm household data of dairy buffalo farmers, technical and marketing efficiencies were estimated. Linear regression with endogenous treatment was performed to determine the impact of cooperative membership on the TE …

Forecasting Locational Marginal Prices In Electricity Markets By Using Artificial Neural Networks, Kim Jay R. Rosano, Allan C. Nerves

Journal of Economics, Management and Agricultural Development

Electricity price forecasting is an important tool used by market players in decision-making and strategizing their participation in the electricity market. In most studies, market-clearing price is forecasted as it gives an aggregated overview of system price. However, locational marginal price (LMP) gives better outlook of the price particular to the customer location in the electrical power grid. This study utilizes Artificial Neural Networks to forecast weekday LMP of generator and load nodes. Various inputs such as historical prices and demand, and temporal indices were used. Using data for selected nodes of the Philippine Wholesale Electricity Spot Market, forecast Mean …

What Factors Predict A Consumer's Willingness To Purchase A Subscription-Based Airline Program?, Sean R. Crouse

Journal of Aviation/Aerospace Education & Research

Introduction: Many services offer subscription-based sales models. The aviation industry has not widely attempted to market a subscription-based service through their airline for ticketing purposes. This study developed a regression equation to determine predictive factors for the type of individual who would purchase a subscription-based airline ticket.

Method: A two-stage approach was used where the participants (N = 521) answered demographic information, flight habits, and the same scenario with a perceived value scale and willingness to purchase scale.

Results: Stage 1 found perceived value, employment status, and early boarding preference all to be significant factors, accounting for …

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, …

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 …

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 …

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 …

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 …

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 …

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 …

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 …

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 …

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 …

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 …

دور الرشاقة الاستراتيجية في تعزيز نظم المناعة التنظيمية للمصارف الحكومية والخاصة العاملة في العراق, سلام جاسم حمود العارضي, حسين صكبان حسن

Muthanna Journal of Administrative and Economics Sciences

بهدف بيان وتحليل العلاقة بين الرشاقة الاستراتيجية ونظم المناعة التنظيمية للمصارف عينة البحث فقد انطلق البحث بهدف الحصول على اجابة للسؤال التالي : هل لابعاد الرشاقة الاستراتيجية (الحساسية الاستراتيجية , وحدة القيادة , سيولة الموارد ) اثر في نظم المناعة التنظيمية ؟ وانطلق البحث من فرضية تفيد بوجود علاقة تأثير ذات دلالة احصائية بين متغير الرشاقة الاستراتيجية بابعاده ومتغير نظم المناعة التنظيمية , بعد الفرضية اتبع البحث الحالي المنهج التحليلي الوصفي لاختبار وتحليل نتائج البحث من خلال استمارة الاستبيان التي وزعت على (230) متخذ قرار في المصارف الحكومية والخاصة عينة البحث تم استرداد (221) استبانة منها وكان الصالح للتحليل (200) …

دور القيادة الخادمة في تعزيز البراعة التنظيمية (دراسة تحليلية لعينة من المصارف الحكومية والخاصة), سلام جاسم حمود العارضي, خيرات عطية حمزة

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث للتعرف على دور القيادة الخادمة في تعزيز البراعة التنظيمية في مجموعة من المصارف الحكومية والخاصة العاملة في العراق ، وقد تمحورت مشكلة البحث في مجموعة من التساؤلات كان ابرزها التساؤل المتمثل بالحصول على اجابة عن التساؤل الاتي:- هل لابعاد القيادة الخادمة اثر في تحقيق البراعة التنظيمية للمصارف عينة البحث؟ وحدد البحث بفرضية رئيسية كان مفادها توجد علاقة ذات دلالة احصائية بين متغير القيادة الخادمة ومتغير البراعة التنظيمية ، وبعد الفرضية حيث اتبع البحث الحالي المنهج التحليلي الوصفي لاختبار وتحليل نتائج الدراسة واستخدام الاستبانة كأداة رئيسة لجمع البيانات والمعلومات وتم توزيع (230) استمارة استبيانة على متخذي القرار في المصارف …

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 …

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 …

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 …

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 …