Business Commons^™

Gis-Based Swat Modeling For Surface Runoff Assessment To Support Urban Flood Resilience In Central Java, Indonesia, Putri Amalia Sholichah Ms., Endah Sulistyawati, Susana Paulina Dewi

Smart City

Surface runoff significantly contributes to environmental hazards such as floods in Indonesia, including in Borobudur District. Based on watershed delineation, the administrative area of Borobudur District is predominantly located within the Sileng Subwatershed. The rehabilitation zones managed by PT Adaro Indonesia are located in several specific areas within this subwatershed. This study utilizes the SWAT (Soil and Water Assessment Tool) model integrated with GIS (Geographic Information System) to simulate surface runoff quantitaively in the Sileng subwatershed, part of the Progo watershed in Central Java Province. SWAT is applied in this research to simulate surface runoff in both watershed and …

Evolution Of The Usu Extension Farm And Ranch Succession Program, Jacob A. Hadfield, Joshua Dallin, Ryan Larsen, Matthew Garcia

Outcomes and Impact Quarterly

The Utah State University (USU) Extension Farm and Ranch Succession Program has been operating for five years, providing critical support to agricultural producers across Utah. Although its impacts were previously documented (Dallin et al., 2021), the program has since been revised and better adapted to meet the needs of producers. This publication highlights USU Extension’s efforts to address the growing need for farm and ranch succession training and examines the program’s ongoing impacts on agricultural communities throughout the state.

Personal Bankruptcy: A Bibliometric Analysis And Future Research Directions, Aqilah Nadiah Md Sahiq, Saida Farhanah Sarkam, Putri Aliah Mohd Hidzir, Nurwahida Yaakub, Shafinar Ismail, Nurbaity Sabri, Hanifiyah Yuliatul Hijriah, Himmatul Kholidah

The Indonesian Capital Market Review

Personal bankruptcy is a pertinent topic to discuss due to the surge in personal bankruptcy cases around the world and it is an important indicator of household financial problems nationally. However, only few comprehensive reviews have been conducted to date. Hence, this study provides a bibliometric review of 210 studies on personal bankruptcy authored by 496 scholars. Bibliographical data were extracted from the Scopus database and analyzed it using the Bibliometrix-R software. Based on the citation analysis metrics, we revealed the most influential articles, journals, authors, and institutions. Using the network and conceptual structure analysis, we identified three underlying research …

Earnings Management In Borsa Istanbul During Seasoned Equity Offerings, Mahmoud Ashour, Asuman Atik

The Indonesian Capital Market Review

To increase share prices during the issuance of seasoned equity shares, firms may be motivated to boost earnings through earnings management, particularly just before the offering. This study examines the earnings management practices of non-financial firms listed in Borsa Istanbul and surrounding seasoned equity offerings. Using the cross-sectional Modified Jones and Roychowdhury (2006) models, both accrual-based and real earnings management practices were analyzed from 2005 to 2018. The sample consists of 120 rights offerings within the research period. The results indicate that firms listed on Borsa Istanbul did not engage in earnings management the year before the offering. Instead, earnings …

Moving Drives You Crazy, Michelle C. Dziurgot

The Journal of the Michigan Dental Association

The Editor-in-Chief shares her frustrating experience moving a dental office. Key challenges included dental insurances dropping the practice from networks during recredentialing, causing denied claims for 30-60 days despite no changes to tax ID or NPI. State regulations also required new payments for radiation tubes, rather than crediting previous payments, despite a reduction in equipment. Furthermore, dental supply companies and movers did not take responsibility for broken equipment during the move. Despite these "insane and archaic" hurdles, most patients transitioned, and the article concludes with a comprehensive resource list for practice address changes

Staff Matters: I Need To Fire Someone. Help!, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

Terminating an employee is a challenging and risky decision for "at will" employers in Michigan. This article provides best practices, starting with assessing legal risks like discrimination claims. It emphasizes the importance of documenting performance issues, feedback, and training provided, as well as adhering to employee handbook policies. Consideration should be given to offering severance packages, which may include pay in lieu of notice or a larger sum with a legal separation agreement. For the termination meeting, plan brief talking points, have a second person present, choose a quiet time, and ensure retrieval of practice property and removal of system …

Mda Services: Cut Costs, Not Care: Solving Your Staffing Challenges With Medva, Reva Darling

The Journal of the Michigan Dental Association

The MDA has endorsed MEDVA, a virtual assistant staffing solution, to help members improve operational efficiency and reduce administrative burdens in dental practices. MEDVA provides experienced, HIPAA-compliant, non-clinical human professionals for tasks such as appointment scheduling, insurance verification, and billing. This partnership aims to address high turnover and rising overhead by offering cost-effective staffing solutions. MDA members receive special benefits, including a discounted hourly rate of $9.75, which is significantly lower than average Michigan rates for similar in-person roles. MEDVA’s service includes access to trained virtual assistants, proprietary technology, and a client success team

News You Need July 2025

The Journal of the Michigan Dental Association

News You Need for July 2025 includes a listing of MDA members who have completed service on committees; a link to recent MDA Board actions; news about two dental journalism awards won by the MDA Journal; how younger patients are negatively influenced by social media; a letter to the editor regarding dental insurance; information about MDA Foundation scholarships; members receiving awards; a calendar of events; a patient fact sheet; and more.

Mda At Your Service: Does The Mda Have A Source For Free Labor Law Posters?, Rachel Sinacola Dds

The Journal of the Michigan Dental Association

This "Q&A" section addresses common MDA member inquiries. It confirms that MDA members receive free labor law posters and automatic updates directly from the association. The MDA also offers affiliate memberships for dentists moving out-of-state but retaining Michigan ties, preserving benefits like discounted CE. Information is provided on the Certified Dental Business Professional (CDBP) program, which offers affordable staff certification over three years. The next Mission of Mercy is scheduled for June 11-14, 2026, in Kalamazoo. Finally, the article notes the discontinuation of the MDA Fee Survey due to antitrust changes, and directs members to the ADA/MDA Code of Ethics …

J Mich Dent Assoc July 2025

The Journal of the Michigan Dental Association

Each month, The Journal of the Michigan Dental Association provides news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 5,800 members. It stands as the primary publication reaching Michigan dentists. The all-digital July issue features Dr. Michele Tulak-Gorecki’s "It’s Time to Dare Greatly at the ADA," where she outlines her vision for ADA president-elect, focusing on financial integrity, strengthened advocacy, and fostering unity amidst challenges like declining membership and issues with the association management system.

Supporting articles highlight the MDA’s endorsement of MEDVA, offering cost-effective, HIPAA-compliant virtual assistant solutions for dental practices to …

The New Professional: Reimagining Rapport: Innovative Ways Dental Teams Connect With Patients, Amrita Patel Dds

The Journal of the Michigan Dental Association

This article explores innovative communication strategies for dental practices to enhance patient interaction. It highlights the importance of digital onboarding for streamlined intake, two-way text messaging for efficient appointments, and personalized video messages to foster connection. Practices are adopting multilingual communication and AI tools like chatbots for 24/7 inquiry handling, integrating them with patient records for tailored responses. Interactive platforms with 3D visuals and video tutorials are used for patient education, empowering them in oral health decisions. The article also emphasizes leveraging social media for engagement, capturing real-time patient feedback, and maintaining empathy-driven human interaction despite technological advancements

Dentistry And The Law: What Ever Happened To The Ban On Covenants Not To Compete?, Daniel Schulte Jd

The Journal of the Michigan Dental Association

The Federal Trade Commission's (FTC) rule banning most employee non-competition agreements remains held up, despite a scheduled September 2024 effective date, due to ongoing court challenges with conflicting decisions. Recent changes at the FTC, including the appointment of a new chair (Andrew Ferguson) who previously opposed the ban, suggest a potential reversal or non-enforcement by the current Trump administration. While motions have been filed to hold appeals in abeyance, the FTC's formation of a new Joint Labor Task Force complicates the outlook, indicating continued focus on antitrust issues in the labor market. A clear outcome or timeline for the ban …

Can Esg Reduce Credit Risk? An Empirical Investigation Across Asean-5 Markets, Arrafif Pratama Zaini, Maria Ulpah

The Indonesian Capital Market Review

Based on stakeholder theory and signaling theory, companies with strong ESG performance send signals to various stakeholders, thus building trust and influencing better credit risk evaluation. This study empirically examines the effect of Environmental, Social, and Governance (ESG) performance on the credit risk of non-financial public companies in ASEAN-5 countries (Indonesia, Malaysia, Philippines, Singapore, and Thailand) over the period 2019-2023. Corporate credit risk is measured using 2 main approaches: the accounting-based and market-based models. Merton's KMV model calculates the probability of default (PD) using a market-based approach. In contrast, the Altman Z-Score predicts bankruptcy risk based on financial ratios in …

The Impact Of Effective Tax Rate And Cash Effective Tax Rate On The Capital Structure, Nguyen Vinh Khuong Dr., Tran Thao Vy, Nguyen Phuong Anh, Pham Thi Anh Hong, Bui Thi Ngoc Trinh, Cao Phuong Uyen

The Indonesian Capital Market Review

The study examines the impact of tax avoidance on the capital structure of listed companies on the Vietnam’s stock market. Conducting GLS regression testing and analysis through data of 657 enterprises listed on the two stock exchanges of Hanoi and Ho Chi Minh City in the period from 2015 to 2022. Research results have shown that initially, when businesses carry out tax avoidance, it will reduce the capital structure of the business because the marginal benefits received from tax avoidance are lower than the marginal costs from tax avoidance. However, after businesses carry out tax avoidance and the benefits from …

Underpricing Of The Malaysian Initial Public Offerings (Ipos), Wahidah Shari

The Indonesian Capital Market Review

This study evaluates the short-term performance of 469 Malaysian IPOs between 2002 and 2020. Previous studies have found that IPOs are underpriced in the short-term yet underperform in the long term. The short-term underpricing describes the phenomenon characterized by a significant increase from the offer price to the first day of closing price. The finding shows that Malaysian IPOs are significantly underpriced by 24.6% using offer-to-close return (OTC), which confirms the findings reported in previous literature. Separating OTC to offer-to-ask (OTA) and ask-to-close (ATC) indicates that a significant positive return is observed only in the OTA period but not in …

To Thine Own Self Be True

The New York State Dental Journal

THE NYSDA DIVERSITY and Inclusion Task Force, charged with acknowledging and promoting the disparate components of the Association’s membership, joins in the national observance of June as Pride Month. Designated in 1999, Pride Month commemorates the contributions to life and culture made by lesbian, gay, bisexual, transgender and queer people. Among those celebrating and being celebrated this month is NYSDA member Alison Rascon, D.D.S., M.S.

Factors Influencing Digital Technology Adoption And Use Among Msmes In Indonesia, Andry Manodotua Panjaitan, Niko Sudibjo, Cahya Pulupi Meilani

DLSU Business & Economics Review

The purpose of this study is to see how attitudes toward behavior, subjective norms, and digital technology literacy affect adoption intentions and their impact on digital technology usage behavior in small and medium enterprises in Indonesia. This study used 532 MSME samples and tested them using SEM PLS analysis. The test findings showed that eight proposed hypotheses were accepted, and one was rejected. Digitally literate MSME owners and leaders can increase market awareness and set clear digital transformation goals for their companies. Furthermore, with government support for technology in MSMEs, digital technology is expected to be used not just for …

Decomposing Crowding Out Effect In The Philippines: Leveraging Fiscal Policy To Drive Inclusive Growth, John Paolo R. Rivera, Mary Grace R. Agner, Viory Yvonne T. Janeo, John Angelo F. Cristobal

DLSU Business & Economics Review

Fiscal stimulus programs have substantively kept the Philippine economy afloat during crises and in facilitating recovery. In pursuing steeper growth, there is a tendency to harness fiscal policy at the expense of crowding out private investment and consumption, which defeats the ultimate purpose of such policy. Using time series analysis, we assess the degree of crowding out effect in the Philippines and its implications for the effectiveness of fiscal policy as a macroeconomic stabilization and growth driver tool. Although scholarly literature has used aggregate government spending in probing the existence of a crowding out effect on aggregate investment and consumption …

Multifaceted Skepticism: A Comprehensive Approach In Auditing Practice, Ida Ayu Budhananda Munidewi, Unti Ludigdo, Ali Djamhuri, Wuryan Andayani

DLSU Business & Economics Review

This research uses a modified grounded theory approach to understand the behavior of auditors in Indonesia who have an Eastern cultural background in applying professional skepticism. The research results reveal that auditor behavior in practice applies multifaceted skepticism. Multifaceted skepticism refers to the idea that professional skepticism in auditing is not a one-dimensional approach. That recognizes the complexity of the audit environment and the need for auditors to consider various factors when applying their skepticism. Multifaceted skepticism brings us to a less simplistic view of professional skepticism, which until now has only been seen as an on-or-off switch. Instead, this …

Social Message In Advertising And Social Change: An Empirical Investigation Of Relationships, Iqra Manzoor, Zia- Ul-Haq

DLSU Business & Economics Review

This study was carried out to investigate consumer behavior toward advertisements that convey social messages. Not many studies have focused on the social message in ads and the subjective well-being of customers regarding such ads. To study this gap, the paper examined the relationship between (a) the attitude towards the ad with a social message and the purchase intention of the consumer and (b) the purchase intention of the consumer and their subjective well-being. Structural equation modeling (SEM) was used to study the interrelationships within the proposed model. The data was collected through an experiment and qualitative survey among university …

Leveraging Capital Structures Of Philippine Publicly Listed Companies, Michael Angelo A. Cortez

DLSU Business & Economics Review

In this study, I revisit the determinants of corporate capital structures of publicly listed businesses in the Philippines, emphasizing major characteristics previously identified in academic literature, including tangibility, profitability, company size, non-debt tax shields, and growth. I investigate how companies’ financial actions correspond with or deviate from traditional capital structure theories within the context of the Philippine economy’s reliance on short-term, high-cost lending and its evolving capital market. Using a descriptive-exploratory approach to analyze 210 observations from 21 businesses listed on the Philippine Stock Exchange from 2014 to 2023, I performed a quantitative analysis of construct relationship using cross-sectional generalized …

Examining The Volunteering Behavior Of Filipino Youth Using The Extended Theory Of Planned Behavior, Reynaldo B. Bautista, Christine Joy A. Ballada, Joy Rabo

DLSU Business & Economics Review

Young people are vital human resources who can significantly contribute to social change through volunteerism. This study sought to examine Filipino youth’s volunteering behavior using an extended theory of planned behavior with behavioral modeling by family and peers as additional antecedents of volunteering intention. Participants in this study were undergraduate students of De La Salle University – Manila. A total of 438 students (60% female, 39% male, and 1% preferring not to say) aged 17 to 23 years old (M = 19.60 years, SD = 1.12) participated in the study. The scales were found to have good internal consistency reliability. …

Determinants Of Bangladeshi Banking Inefficiency: Do Non-Performing Loans And Basel Iii Affect Banking Inefficiency?, Mohammad Abdul Matin Chowdhury, S. M. Shamsul Alam, Wan Rohaida Wan Husain, Rafikul Islam, Anwar Hossain

DLSU Business & Economics Review

The efficiency of commercial banking is a crucial determinant of the longevity of the financial system. High credit risk is a significant feebleness that leads to high non-performing loans (NPLs), which reduce banking efficiency in any economy. In this context, this study aims to identify the determinants of banking inefficiency in Bangladesh. The Data Envelopment Analysis (DEA) technique was employed to measure banking efficiency, whereas TOBIT regression was performed to identify the determinants of inefficiency of 38 commercial banks from 2016–2022. Findings demonstrated size, ownership structure and orientation, capital structure regulations (BASEL III), GDP growth, and inflation as significant determinants …

Budget Deficit Spending Causes Inflation, Roberto B. Raymundo, Paulynne J. Castillo

DLSU Business & Economics Review

Using the Cochrane-Orcutt iterative procedure, the paper provides strong statistical evidence that inflation is a monetary phenomenon caused by budget deficit spending when the central bank buys government debt. Regression results validate that increasing budget deficits lead to the issuance of more debt securities the central bank uses to back the creation of new money. The central bank purchases government securities from commercial banks to implement expansionary monetary policy. The increase in money supply is not possible without the issuance of government debt securities, which, in turn, is only undertaken by the Bureau of Treasury when it finances budget deficits. …

It’S Time To Dare Greatly At The Ada, Michele Tulak-Gorecki Dds

The Journal of the Michigan Dental Association

Dr. Michele Tulak-Gorecki, a candidate for ADA president-elect, outlines her platform, emphasizing the urgency for bold, collaborative leadership within the ADA. She addresses member concerns following the executive director's resignation, focusing on rebuilding trust and enhancing oversight. Her vision confronts declining membership, financial issues, and the flawed association management system (AMS) rollout, advocating for increased transparency and financial literacy. Tulak-Gorecki stresses the ADA's vital role in advocacy and unity across the tripartite model to protect the profession's standing. She calls for collective action to create a transparent, inclusive, innovative, and unified ADA

Capability Building And Quality Management In Higher Education: An Empirical Investigation, Kanwal Nasim, Xiaowen Tian

Journal of Global Education and Research

This paper proposes a resource-capability-based framework of quality management in Higher Education (HE) and empirically tests it against the experience of HE institutes in Pakistan. The paper posits that HE institutions face intensifying global education competition in a world of accelerated globalization, fast pace of technology development, and rapidly growing knowledge. To enhance quality and performance, they need to build higher-order dynamic capabilities of knowledge creation and transfer (KCT) undergirded by orchestrating three sets of resources they own or control: Staff, students, and facilities. The paper hypothesizes how HE institutions can orchestrate the resources to build up dynamic KCT capabilities …

Editor's Note, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

The Back Page: Commentary: Going Non-Par: My Perspective, And 10 Lessons I’Ve Learned, Robert Antolak Dds

The Journal of the Michigan Dental Association

Dr. Robert Antolak shares his experience and ten lessons from transitioning his dental practice to a non-participating (non-par) status with insurance in January 2025, driven by declining reimbursements and the need to prioritize patient care. He highlights the unfairness of lower PPO reimbursements for newer dentists. Key lessons include securing a trusted coach, early patient communication, building a financial safety net, ensuring full team buy-in, committing with faith, tightening billing systems, frequent patient reminders, advocating for patients, creating an in-office payment plan (not percentage discounts), and clearly articulating the "why". Though revenue initially dropped, he anticipates full recovery, aiming to …

Pushing Consumers To Plant-Based Milk Alternatives: What Drives Them?, Rabani Jannata Insani, Fatya Alty Amalia

ASEAN Marketing Journal

Manuscript type: Research Article

Research Aims: Describing the extent to which belief factors, supporting reasons, and opposing reasons can shape attitudes, thereby creating an intention to purchase plant-based milk products.

Design/methodology/approach: Using Behavioral Reasoning Theory. Data were collected through quantitative methods from 407 respondents using a questionnaire, targeting those who had consumed plant-based milk. Analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method using SmartPLS 3.0.

Research Findings: The findings indicate that health beliefs, reasons for nutritional content, and supporting the environment significantly influence attitudes positively, while environmental beliefs have a positive but non-significant impact on attitudes. However, …

Subject Index, 12 Months Ended March 1982, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.