Business Commons^™

Unveiling The Impact Of Covid-19 And The Policy Implications On Indonesian Small Businesses: Where Do They Hurt The Most?, Sri Wahyuni, Novita Ikasari

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The catastrophic impact of COVID-19 Pandemic on micro, small and medium enterprises (MSMEs) is well-presented across countries featured on a helicopter view. However, studies on business activities as proxies to business functions that are exclusively affected by the pandemic are scarcely found, which in turn might cause ineffective recovery policy. Using Indonesia as a case in point, this study aims at codifying the particular business activities to proxy the functions that have been impacted across the sectors and business owners’ perception on the government’s policy. The study uses indicators for three business functions that are qualitatively constructed from previous studies …

Uncertainty And Banks’ Security Holdings, Van Dan Dang, Hoang Chung Nguyen

The Indonesian Capital Market Review

The paper enriches the existing literature on financial intermediaries’ operations in the face of uncertainty by empirically examining the impact of banking uncertainty on banks’ security holdings. Using bank-level data in Vietnam during 2007–2019 to compute a micro uncertainty proxy based on the dispersion of bank shocks, we document that banking uncertainty tends to enhance total security holdings at banks. Decomposing aggregate securities into disaggregate components, we find that safer investments (including government bonds and financial institution bonds) dominate the overall impact of banking uncertainty on security holdings, which completely offset a drop in the volume of riskier investments (including …

The Impact Of Geopolitical Risk On Corporate Investment: Evidence From Turkish Firms, Omer Faruk Tan, Hakan Cavlak, Yasin Cebeci, Necati Güneş

The Indonesian Capital Market Review

This study analyzes the effects of geopolitical risk on the corporate investment of 164 Turkish manufacturing firms listed in Borsa Istanbul (BIST). The time covers the period from 2005 to 2019, applying the system Generalized Methods of Moments (GMM) estimator. The results indicate that geopolitical risk hurts corporate investment in Turkey. Under uncertainty induced by geographical risk, firms prefer to decline their investment. Additionally, financially constrained (non-dividend, small, young) firms are more negatively affected than financially unconstrained firms. Our findings are robust under alternative measures of geopolitical risk. Overall, this study reveals that geopolitical risk is a significant uncertainty affecting …

Cash Flow And Accrual Anomalies: Evidence From Borsa Istanbul, Emine Kaya

The Indonesian Capital Market Review

This study aims to determine the persistence of earning and its components and whether investors accurately evaluate the information related to the earning and its components. The study covers the firms operating in Borsa Istanbul between 2005-2017 time period. We sort the accruals and cash flows into five portfolios. Then, we employ linear regression and Mishkin test estimations. Moreover, we compare the asset pricing models with nine metrics in explaining the cash flow and accrual anomalies. Linear regression and Mishkin test estimations show that the persistence of earning is high. The other finding is that cash flow and accrual do …

The Analysis Of The Roles Of Bitcoin, Ethereum, And Gold As Hedge And Safe-Haven Assets On The Indonesian Stock Market Before And During The Covid-19 Pandemic, Carla A. Wijaya, Maria Ulpah

The Indonesian Capital Market Review

The uncertainty due to the COVID-19 outbreak has encouraged investors to look for value hedging instruments to minimize risk, which can be in the form of hedging assets or safe-haven assets. In response to it, this study aims to find out whether Bitcoin, Ethereum, and gold can behave as hedging and safe-haven assets before and amid the pandemic in Indonesia. The strategy is by observing the effects of volatility and return of Bitcoin, Ethereum, and gold on the Indonesian stock market. This study employed both quantile regression and simple linear regression models on data of daily closing price taken before …

Monetary Policy And Herding Behavior: Empirical Evidence From Indonesia Stock Market, Retno Puspita K. Wicaksono, Telisa Aulia Falianty

The Indonesian Capital Market Review

This study aims to analyze the role of monetary policy, including the spillover of the US Federal Reserve (Fed) monetary policy, in the existence of herding behavior in the Indonesian stock market. We used beta herding to measure the level of herding behavior and analyze the relationship between monetary policy and beta herding using the VECM model, as well as IRF and FEVD. This study shows that monetary policy plays a role in the existence of herding behavior in the Indonesian stock market. Although the effect of monetary policy on herding behavior is relatively small, Fed monetary policy shocks have …

Study Abroad Opportunities: The Impact Upon Learning, Jacob K. Tingle

School of Business Faculty Research

Sport businesses continue to grow beyond their borders. As a result, sport management programmes must prepare students to be more globally aware and culturally sensitive. This chapter presents an overview of the learning possibilities associated with short-term study abroad classes for sport management students. The importance of framing study abroad as a form of experiential learning is described. The chapter also includes a rationale for how short-term study abroad classes can provide access for student-athletes, students in tightly prescribed academic programmes, students for whom equity and access are important considerations, and others for whom a full semester programme might not …

Managing Value Added Tax Issues In Indonesian Business Entities Post-Ifrs 15 Adoption, Prianto Budi Saptono, Ismail Khozen

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study analyzes challenges related to value-added tax (VAT) transactions in Indonesia following the convergence of International Financial Reporting Standards 15 (IFRS 15) into Statements of Financial Accounting Standards 72 (SFAS or "PSAK" 72). This study took a qualitative method, combining document abstraction from the literature with in-depth interviews with key informants selected purposively. This study provides an overview of the characteristics of transfer of control under PSAK 72 and the time of supply under the VAT Law. It is unavoidable that the two approaches go different paths. This study suggests that businesses in Indonesia revise the contract terms with …

Analysis Of Regional Tax Potential Of Pamekasan Regency, Damas Dwi Anggoro, Indriani Indriani, Wilopo Wilopo

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Fiscal decentralization is a critical element in the implementation of regional autonomy where the central government gives authority to local governments to manage their finances independently. Pamekasan regency is one of the region that has succeeded in increasing the ratio of local own-source revenue (Pendapatan Asli Daerah/PAD) by rising the potential of its regional tax sector. However, several problems arising may cause inaccuracies in collecting local tax revenues. This study aims to analyze the potential loss of local taxes in Pamekasan regency. A qualitative approach sourced from primary data (interviews or filling the questionnaires) and secondary data (obtained and recorded …

Learning Abroad In Action: A Case Study Of Sport In England, Jacob K. Tingle

School of Business Faculty Research

Many universities have moved towards the faculty-led short-term study abroad model to maximise the student experience and also to be intentional about including student populations who may not study abroad because of some hesitation or barriers. Specifically, these programmes are an effective way to provide students an opportunity to explore international learning in a way that is more accessible. This chapter presents a case study of a successful short-term study abroad model and includes syllabus language and recommendations for faculty who want to create a short-term class. Specifically, information is presented about four distinct elements a short-term class should include: …

The Urgency Of Sugar Sweetened Beverages Excise Policy: A Literature Study For Implementation In Indonesia, Mohamad Luhur Hambali

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Diabetes diseases should become an alert for all people around the world, including Indonesia. Being one of the ten diseases that are classified as dangerous diseases, diabetes is estimated to infect 700 million people by 2045. Strategic steps must be taken by the Indonesian government, one of them is through the implementation of fiscal policy on the collection of Sugar Sweetened Beverages (SSB) Excise. Using secondary sources data through literature review by looking for information about countries that have implemented the SSB Excise, this paper goals are to analyze the urgency of implementing a SSB Excise that can be applied …

The Effect Of Institutional Ownership, Fiscal Loss Compensation, And Accounting Conservatism On Tax Avoidance, Kenny Ardillah, Yohanes Halim

Journal of Accounting Auditing and Business

This research intends to examine the impact of institutional ownership, fiscal loss compensation, and accounting conservatism on tax avoidance in mining companies listed on the Indonesia Stock Exchange. The sample collection procedure used is purposive sampling. The sample of this research is mining companies listed on the Indonesia Stock Exchange from 2016-to 2019. Procedure analysis was used in this research is multiple linear regression. The research findingsindicateno effect of institutional ownership, fiscal loss compensation, and accounting conservatism on tax avoidance. The implications of this research are to provide information for management to make decisions by considering the impact of each …

Waqf Fund Management Through Micro Waqf Bank Program In Indonesia, Fachry Ganiardi Danuwijaya, Nurwahidin M.Ag

Journal of Strategic and Global Studies

Waqf is a muamalah activity that has a very important economic and social role in Islamic history. Waqf is one of solutions to the problem of poverty and social inequality in society. The establishment of the Micro Waqf Bank initiated by the government together with the Financial Services Authority (OJK) has played an important role as one of the new Islamic microfinance institutions in financial inclusion in Indonesia. This paper will discuss how the management of waqf funds through the Islamic Waqf Bank program based on pesantren in efforts to alleviate poverty and social inequality which has become a chronic …

Effect Of Covid 19 Pandemic On Pharmaceutical Industry In Terms Of Inventory And Logistics Management, Shubhabrata Basu, Rimu Chaudhuri

Himalayan Research Papers Archive

The World Health Organization (WHO) declared COVID-19 a pandemic on 11^th March 2020, after the outbreak that was first reported in Wuhan, China in December 2019. The COVID-19 pandemic affected world economy including the pharmaceutical sector. The health crisis unleashed in the world because of this pandemic and the attempts of various countries and organizations in the world to contain it have also fuelled the greatest economic crisis in modern history. This significant fall in world trade in goods and services have been triggered by the interruption and break down of local and global supply chains, generating high levels …

The Role Of The Government & The Private Sector, Hazem Abdel Aziz Abdel Hady

Archived Theses and Dissertations

No abstract provided.

Analysis Of Egyptian Commodity Imports During The Trade Liberalization Period, Amria Abd El-Rahim Sheha

Archived Theses and Dissertations

No abstract provided.

Attitudes Towards Wearing Masks Among Young Adults, Diana Saiki, Alyssa Dana Adomaitis, Jay Kandiah

Publications and Research

The purpose of this study was to investigate attitudes about mask characteristics among young adults. Research questions included the following: (1) How do attitudes about: Do practical characteristics of masks influence mask-wearing? and (2) Does mask style and extrinsic characteristics influence mask-wearing? A mixed-methods approach was used. In December 2020, a survey was distributed online to fashion classes in the Midwest(rural) and Northeast (urban). The questionnaire contained a demographics section, open-ended questions about participants’ attitudes about masks, questions on mask-wearing behaviour, and a list of garment characteristics. The open-ended questions were analyzed for themes. The Likert scale questions were analyzed …

How To Attract The Library Visitors? The Role Of Csr At The Library, Library Image, Customer Value, And Loyalty To The Library: Evidence From Indonesia, Sri Hartini, Masmira Kurniawati, Jovi Sulistiawan, Muhammad Ihwanudin

Library Philosophy and Practice (e-journal)

This study focuses on the impact of CSR on the library’s performance in collaboration with CSR programs. Using the purposive sampling method, the sample was 350 library service users in Indonesia. Data was collected through a Google Form questionnaire distributed on social media. SEM-PLS was used to analyze five hypotheses, which were accepted. This study indicates that CSR in the library is significantly positively related to library image, customer value, and loyalty. In addition, library image and customer value are positively related to library visitor loyalty. Currently, the social responsibility literature is only limited to the customer perspective, and not …

Updated Campus Protocols – January 28, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Cryptocurrency, Decentralized Finance, And The Evolution Of Money: A Transaction Costs Approach, James L. Caton Jr, Cameron Harwick

Journal of New Finance

We leverage a transaction costs narrative to provide a theoretically unified presentation of the evolution of exchange, with the latest evolutionary frontier being cryptocurrency and decentralized finance. We show that with each new development in the evolution of money, the new form or medium of exchange must reduce transaction costs relative to relevant alternatives. The development of blockchain and cryptocurrency reduced the cost of transferring currency by removing the need for a trusted third party to intermediate funds while also providing the benefit of anonymity/pseudonymity. Likewise, decentralized finance does not require a third party to intermediate savings and investment and …

2022-January-28-Social Justice Concepts Focus Of Etsu Scholars Talk, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. (Jan. 28, 2022) – Dr. Brittany Wilkins of the Social Work Department at East Tennessee State University will open a discussion about using popular culture to encourage student participation in the classroom in “Teaching Social Justice Concepts Using Popular Culture as a Metaphor: Harry Potter” at noon on Wednesday, Feb. 2, via Zoom. The live stream can be viewed here: etsu.zoom.us/j/93629427984.

This free virtual talk is part of the “WGS on Wednesdays” series sponsored by the ETSU Women’s, Gender, and Sexuality Studies Program.  

Drawing from Dr. Brent Satterly’s work on “the pedagogy of fandom,” Wilkins …

Alpha Chi Pi Chapter Inducts Record Number Of Students, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Redefining Banking Through Defi: A New Proposal For Free Banking Based On Blockchain Technology And Defi 2.0 Model, Francesco Spinoglio

Journal of New Finance

This article aims to offer a new free banking proposal with a 100% cash ratio that uses the DeFi 2.0 model. The current monetary system, based on Central Banking with fractional reserve, has created a huge debt spiral and has distorted the entire production system, which produces deep recurring socioeconomic crises that increasingly impoverish citizens. This paper presents an innovative proposal that aims to take advantage of blockchain technology using the Defi 2.0 model. It would be a first attempt to merge centralized finance with the DeFi world, laying the foundation for a fairer and more decentralized monetary society.

Data As Labor: Retrofitting Labor Law For The Platform Economy, Eugene K. Kim

Minnesota Journal of Law, Science & Technology

No abstract provided.

An Investigation Of The Personality Traits That Could Identify Vulnerable Young People Who Will Be Susceptible To Undue Influence By Social Media Influencers (Smis) - Edi Research And Practice Showcase 2022 Presentation, Charles Alves De Castro, Isobel O'Reilly, Aiden Carthy

Other Resources

The annual EDI (Equality, Diversity and Inclusion) Research & Practice showcase is a platform for researchers and practitioners at TU Dublin to present and discuss their work on EDI related issues. Supported by the AIB Research Centre on Inclusive and Equitable Cultures (RINCE), this event aims to provide a forum for exchanging knowledge and experiences of EDI in research and in higher education institutions, to promote interdisciplinarity and to encourage future collaborations.

2022-January-27-Etsu Music's 'Reed Day' Is Feb 19, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. (Jan. 27, 2022) – One of the Mid-Atlantic’s most celebrated chamber music groups is coming to East Tennessee State University. 

The Atlantic Reed Consort will be featured during the ETSU Department of Music’s Reed Day, an event that goes from 9 a.m. – 4 p.m. on Saturday, Feb. 19, at the D.P. Culp Student Center. 

“We are proud to welcome students, amateurs of all levels, parents and band directors,” said Dr. Lisa Perry, an assistant professor in the department. “This will be a fun and instructive day of master classes, clinics and more.” 

The Atlantic …

2022-January-27-Welcome To Etsu, University Marketing And Communication, East Tennessee State University

ETSU News

East Tennessee State University welcomes the following faculty and staff members who recently joined the university:

Granger H. Butler is a library assistant in the Medical Library at the Quillen College of Medicine. Before coming to ETSU, he was a finance manager in the Ohio State University Department of Pathology. He holds an MBA degree from the University of Tennessee.

Dr. Richard M. Hough Sr. is a professor of practice in the Department of Criminal Justice and Criminology. He comes to ETSU from the University of West Florida, where he was a faculty member and earned his Ed.D. degree in …

2022-January-27-Enjoy Retirement, University Marketing And Communication, East Tennessee State University

ETSU News

Congratulations to the following members of the East Tennessee State University family who retired in December and January.  Thank you for your service!

Gordon Bailes – Professor, Department of Computing, 49 years of service

Mary Dave Blackman – Professor, Department of Music, 24 years of service

Jerrilyn S. Brehm – Instructor, College of Nursing Undergraduate Programs, 25 years of service

Polly Crowder – Advisor, University Advisement Center, 12 years of service

Angela J. Dixon – Information Research Technician, Department of Psychiatry and Behavioral Sciences, 5 years of service

Gloria K. Hurt – Custodian, Facilities Management, 15 years of service

James …

2022-01-27 Message From Human Resources, Morehead State University. Office Of Human Resources.

Staff Congress Records

A message sent by the Office of Human Resources sent to the campus community regarding Covid-19 testing and treatment from January 27, 2022.

Compensation, Megan Paul

Umbrella Summaries

What is compensation?

For the purposes of this review, compensation is defined in two primary ways: a) pay and b) pay satisfaction. Pay refers to “the amount of money an individual receives for their job” (Rubenstein et al., 2017, p. 6). It is sometimes measured as the exact amount or in terms of pay levels (Judge et al., 2010). Pay satisfaction is about an employee’s feelings about their pay, either in general or in terms of more specific aspects. Depending on how it is measured, pay satisfaction often also includes feelings about benefits, which might be more appropriately called compensation …