Business Commons^™

Case Study: The Economic And Legal Challenges Moving From A Township To A City, George F. Dierberger Dr., Ibrahim Keita Dr., Cory Erickson

Journal of the North American Management Society

The paper examines the economic and legal challenges moving from a township to a municipality in the state of Minnesota. One of the authors was a member of the township board as they went through the process of educating the citizens on the risks and rewards of changing from a township to a municipality.

Maximizing Online Intersession Enrollment Through Targeted Course Offerings, Heather S. Mcmillan, Charles D. Mcallister

Journal of the North American Management Society

Abstract

Online winter intersession courses have become an increasingly important strategy for universities seeking to support accelerated student progression while generating incremental tuition revenue. This study examines ten years of winter intersession enrollment data from a public, master’s-level comprehensive university in the Midwestern United States to identify course characteristics associated with higher student enrollment. Using 12,520 individual enrollment records, the analysis focuses on course type (general education versus major requirement), course classification (lower level, upper level, blended undergraduate/graduate, and graduate), and course discipline. A series of ANOVAs and Bonferroni post-hoc tests reveal significant differences in enrollment across these dimensions, with …

The Relationship Between Team Psychological Safety And Voluntary Turnover Intention: A Quantitative Study Of Manufacturing Employees, Stella Bowen, Tracy Shroyer

Journal of the North American Management Society

High voluntary employee turnover in manufacturing significantly affects organizational performance and profitability. Although prior studies have identified numerous predictors of voluntary turnover intentions, limited research has examined psychological safety as a potential factor. This quantitative correlation study addresses this gap by investigating the relationship between team psychological safety and voluntary turnover intentions among production associates and supervisors at an auto parts manufacturing plant in Southeastern Tennessee (N = 31). Using a cross-sectional survey administered via Qualtrics, participants completed demographic items, a team psychological safety scale, and a turnover intention scale. The initial analysis found no statistically significant correlation between team …

Organizational Pitfalls Of The Dual-Identity Leader, Yvonne Randolph, Asa Wilson

Journal of the North American Management Society

The dual-identity leader (D-IL) is an individual assigned to one job description yet is, in practice, fulfilling an additional position’s role. This secondary role is self-determined; has not been assigned yet is being allowed by those with governance and/or executive authority. Three case examples of the D-IL are presented and discussed as a problematic leadership configuration for an organization. The personal characteristics driving this approach are identified as a foundation for clarifying the organizational consequences of such an executive leader. Preventative and corrective tactics are discussed that eliminate or minimize the adverse impact of the D-IL’s organizational behavior.

Reflections At The Close Of My Freshman Year As Editor, Heather S. Mcmillan

Journal of the North American Management Society

No abstract provided.

Relationships With Tax Authorities As A Determinant Of Tax Consultant Performance In Indonesia, Riana Sitawati, Oei Kezia Christina

Jurnal Akuntansi dan Keuangan Indonesia

Background: Tax consultants are central to supporting taxpayer compliance in Indonesia. While technical competence is essential, their performance also depends on constructive engagement with tax authorities, an aspect rarely examined in the Indonesian context. Methods: This study employed a quantitative survey of 158 licensed tax consultants in Indonesia. Data were analyzed using Structural Equation Modeling (SEM-PLS) to test the direct and mediating effects of technical skills and relationships with tax authorities on job performance. Findings: The results indicate that technical skills significantly improve both relationships with tax authorities and perceived job performance. Furthermore, relationships with tax authorities mediate the effect …

Full Call Auction And Market Liquidity: Lessons From Idx, Columbanus Teto, Zaäfri Ananto Husodo

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study investigates the impact of the Full Call Auction mechanism implemented by the Indonesia Stock Exchange in 2024 on stocks listed under the Special Monitoring Board. The research aims to evaluate how the FCA affects market liquidity, particularly bid-ask spreads and trading volume, within the financial sector stocks. Methods: Employing a heterogeneous Difference-in-Differences approach, the analysis compares stock-level liquidity indicators before and after the FCA implementation. Findings: While overall treatment effects appear statistically insignificant, subgroup analysis reveals that stocks with longer exposure to the FCA exhibit significantly wider bid-ask spread and persistent reductions in trading volume. These findings …

The Impact Of Organizational Sustainability On Improving Companies’ Financial Performance (Applied To The Southern Refineries Company.), Thaer Khalaf Khashan

Muthanna Journal of Administrative and Economics Sciences

The impact of organizational sustainability on improving companies' financial performance, applied to the Southern Refineries Company. The research aims to explore the impact oforganizational companies' financial performance. The research variables were organizational sustainability as an independent variable with its three dimensions (economic sustainability, social sustainability, and environmental sustainability), and improving financial performance as a dependent variable. To achieve the research objectives, the descriptive analytical approach was adopted. A questionnaire was used as a tool for data collection. The questionnaire was distributed to a random sample of (400) individuals from the employees of the Southern Refineries Company, (388) questionnaires were retrieved, …

Alternative Vat Policies For Sustainable Menstrual Products In Indonesia, Saraswati Nirmala Suci, Hanik Susilawati Muamarah

Jurnal Akuntansi dan Keuangan Indonesia

Background: Sustainable menstrual products currently face the same VAT rate as conventional products, making them less affordable and slowing their adoption. This price gap drives consumers toward cheaper disposable alternatives, increasing non-recyclable waste and environmental risks. Addressing this imbalance is essential to advancing sustainability and menstrual equity. Method: This study conducted in-depth interviews with officials from the Directorate General of Taxes, the Fiscal Policy Agency, the Ministry of Environment and Forestry, academicians, and a sustainable product manufacturer. Data were analyzed using the Regulatory Impact Assessment (RIA) framework to evaluate four VAT policy alternatives: normal VAT, VAT exemption, non-collected VAT, and …

Beyond Numbers: Decoding The Dynamics Of Qualitative Accounting Research Across Decades, Triana Eva Adiningsih

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study examines the realm of qualitative research in accounting, highlighting its evolving methodologies and thematic emphasis. There has been increasing interest in qualitative methodologies, such as literature reviews, SLRs, archival research, bibliometric studies, and interviews, to explore the complex nature of accounting practices. Methods: This study identifies the principal themes, trends, and prominent authors in qualitative accounting research through a systematic approach that incorporates bibliometric analysis using VOSviewer and a thorough assessment of Scopus-indexed journals. Findings: The findings highlight significant themes, including sustainability, technology, governance, and the impact of global occurrences, such as the COVID-19 pandemic, on accounting …

Feasibility Assessment Of Energy As A Service With Third Party Ownership For Development Of Utility-Scale Solar Pv In The Consumer Goods Industry, Winda Puspadimiati, Widodo W Purwanto

CSID Journal of Infrastructure Development

Global awareness of climate change impacts has compelled the power sector to adopt renewable energy as a primary source of electricity, driving innovation in renewable energy business models. This study analyzes the feasibility of Energy as a Service (EaaS) with a Third-Party Ownership (TPO) scheme for utility-scale solar photovoltaic (PV) development in the fast-moving consumer goods (FMCG) industry. Four scenarios of utility-scale solar PV configurations under the EaaS model are evaluated: on-grid ground-mounted (OG-GM), hybrid ground-mounted (H-GM), on-grid floating (OG-F), and hybrid floating (H-F). All scenarios are developed under the assumption of utilizing the PLN grid through a power wheeling …

Moving From Feasible Solutions To Sustainable Systems In The Built Environment, Mohammed Ali Berawi, Mustika Sari, Perdana Miraj

CSID Journal of Infrastructure Development

The built environment plays a crucial role in global sustainability efforts. Buildings, infrastructure, and cities consume large amounts of energy and materials that shape social behavior, and lock in environmental impacts. Over the past two decades, research has produced a wide range of technical solutions to reduce these impacts. Renewable energy systems, energy-efficient buildings, alternative construction materials, and new construction methods are no longer experimental concepts. Many have proven technical and economic potential. Yet, real-world transformation remains slow and uneven. This gap suggests that sustainability challenges in the built environment are no longer driven by a lack of technology. Instead, …

Barriers To The Adoption Of Modular Construction Technology In South Africa, Mokete Matoba, Christopher Amoah

CSID Journal of Infrastructure Development

Construction, mining, and manufacturing are the most significant contributors to South Africa's GDP. While manufacturing and other industries utilise advanced technologies to enhance productivity, he construction industry continues to lag behind in technological adoption. This study examines the barriers that hinder the South African construction industry from leveraging the benefits of modular construction technologies (MCT). The study employed a quantitative research method, using closed-ended questions to collect data. The questionnaires were emailed to South African construction industry professionals selected through a combination of purposive and convenience sampling. A total of 98 questionnaires were distributed, of which 46 were returned. However, …

Effects Of Calcination Conditions Of Locust Bean Pod On The Mechanical Properties Of Locust Bean Pod Ash High-Strength Concrete, Iorwuese Anum, Umar Abdullahi, Megat Azmi Megat Johari, Felix Nkapheeyan Isa

CSID Journal of Infrastructure Development

Locust Bean Pod Ash (LBPA) is produced from the calcination of Locust Bean Pod (LBP), an agricultural waste of the African locust bean tree (Parkia biglobosa). This study evaluated the use of LBPA obtained through controlled calcination and open burning as a supplementary cementitious material (SCM) in high-strength concrete (HSC). Cement was replaced by LBPA at 5%, 10%, 15%, and 20% by weight using both ashes—LC for ash produced through calcination at 600 °C, and LO for ash obtained through open burning. Slump and strength were assessed, including compressive strength (100 × 100 × 100 mm cubes) and splitting tensile …

Green Connectivity In Metropolitan Jabodetabek: Climate Change And The Challenge Of Urban Forest, Safira Maharani Putri, Hendricus Andy Simarmata

CSID Journal of Infrastructure Development

Urban areas in Indonesia, particularly the Greater Jakarta metropolitan region (Jabodetabek), are increasingly experiencing the adverse effects of climate change, such as the Urban Heat Island (UHI) phenomenon. Rapid urbanization has contributed significantly to rising greenhouse gas emissions and deteriorating environmental quality. Urban forests are one of the key solutions to mitigate these impacts; however, their spatial distribution in Jabodetabek remains suboptimal and poorly connected. This study uses NDVI as a proxy for urban forest density, where “urban forest” refers to vegetated areas within cities as defined by Presidential Regulation No. 60/2020. The research addresses the following question: How has …

Enhancing Health And Safety Practices In Construction Site In Developing Nations Through Technology Advancement In South Western Nigeria, Mubaraq Lawal, Abba Mahmud, Ismail Gbolahan Dere, Thankgod Agbo Owoicho

CSID Journal of Infrastructure Development

The construction sector plays a critical role in urban development and economic growth, yet it continues to face major challenges that threaten worker health and safety. Traditional safety measures are not always sufficient for the complex conditions found on construction sites, which creates a need for technology‑based solutions. This study investigates the relationship between technology adoption and health and safety practices in the construction industry in Lagos, Nigeria. The study identifies the major causes of site accidents, examines the level of technology use on construction sites, and reviews existing literature through both primary and secondary data. Primary data were collected …

Exploring The Horizontal Static And Dynamic Shading Devices To Minimize Cooling Load In Tropical Buildings, Hilmi Fitriatulamal, Ova Candra Dewi, Miktha Farid Alkadri, Kartika Rahmasari

CSID Journal of Infrastructure Development

Shading devices are essential for reducing solar radiation and cooling loads in buildings located in tropical climates. In the Jakarta region, the highest solar factor is observed on west- and east-facing facades, followed by north- and south-facing orientations. National building policy in Indonesia encourages facades to face north–south to reduce solar heat gain. This study explores horizontal static and dynamic shading devices on north-facing facades and evaluates their impact on cooling load reduction and daylight performance. The methodology includes calculating and simulating energy use intensity (EUI) using EnergyPlus and conducting illuminance analysis using Radiance and Grasshopper. Key parameters considered in …

Decision Framework For Enhancing The Adoption Of Alternative Infrastructure Funding Models In Ghana, Samuel Kojo Aidoo, Patricia Lindelwa Makoni

CSID Journal of Infrastructure Development

This paper examines the socio-economic and infrastructure conditions that determine Ghana’s readiness to adopt alternative infrastructure funding models (AIFMs) for sustainable road development. The objective of the study is to identify the macroeconomic and sectoral drivers of AIFMs’ adoption and to develop policy frameworks for the sustainable financing of infrastructure within Ghana’s context. Ordinary Least Squares (OLS) regression analysis is applied to annual data from 2003 to 2023 to examine the relationship between macroeconomic and infrastructure indicators and economic growth , which is used as a proxy for the viability of AIFMs. The results show that employment growth, educational attainment, …

Pengaruh Islamic Work Ethic Dalam Memprediksi Work Engagement Dengan Psychological Capital Dan Gratitude Sebagai Mediator Pada Karyawan Perusahaan Bank Syariah Di Indonesia, Felannisa Andriana

Jurnal Manajemen dan Usahawan Indonesia

The rapid development of Islamic banking in Indonesia has prompted increased attention to the level of employee work engagement. Although driven by Islamic values that prioritize integrity, it is important to understand the factors that influence work engagement in Islamic banks in order to create a productive work environment that is in accordance with Islamic principles. This study aims to explain the relationship between Islamic work ethics, psychological capital, gratitude, and work engagement in the context of Islamic banking, involving Islamic banking employees in Indonesia as respondents. Data were analyzed using the Structural Equation Modeling (SEM) method. The results show …

Ethical Leadership, Psychological Contract, Dan Work-Family Conflict: Determinan Loyalitas Perawat Di Era Pandemi, Annisa Syafira Efrial

Jurnal Manajemen dan Usahawan Indonesia

Nurses are the frontline of healthcare services and have faced increasing work pressure during the COVID-19 pandemic. In this context, nurse loyalty becomes a crucial factor for the sustainability of healthcare organizations. This study aims to analyze the influence of ethical leadership on employee loyalty by examining the mediating roles of psychological contract and work-family conflict. A total of 145 nurses participated in this study. Data were analyzed using a quantitative approach through Structural Equation Modeling (SEM) with the assistance of Lisrel 8.80. The findings reveal that ethical leadership has a positive effect on both employee loyalty and psychological contract. …

The Role Of Linear Programming And Sensitivity Analysis In Improving The Transportation And Distribution Of Vegetable Oils: A Case Study Of The State Company For Vegetable Oils In Iraq, Zainab Alaa Hameed

Muthanna Journal of Administrative and Economics Sciences

The State Company for Vegetable Oils in Iraq faces a fundamental challenge of high transportation costs and inefficiency in distributing products across factories and warehouses to meet growing demand. Accordingly, this study aims to employ operations research methods-specifically linear programming and sensitivity analysis---to design a distribution plan that enhances efficiency and minimizes costs. The methodology involved developing a mathematical model of the transportation problem based on actual data related to supply quantities, demand requirements, and transportation costs between production sources and distribution outlets. The model was solved using WinQSB software to determine the optimal solution. Sensitivity analysis was then conducted …

The Impact Of Psychological Sustainability On The Strategic Agility System: The Role Of Design Thinking : An Analytical Study Of Technical Opinions From Senior Officials At Several Private Universities In Basra Governorate, Iman Hato Jahlol, Muhammed Nabeel Al-Salim

Muthanna Journal of Administrative and Economics Sciences

This study seeks to address the limited ability of private colleges in Basra Governorate to cope with organizational and educational challenges by examining the relationship between employees’ psychological well-being (faculty members and administrators) and strategic agility, while testing the mediating role of design thinking. The study adopted a descriptive–analytical approach and employed validated scales: Ryff (1989) for psychological well-being, Ergin (2024) for design thinking, and Doz & Kosonen (2008) for strategic agility. The sample consisted of 196 participants selected through stratified random sampling. The study was guided by a main hypothesis stating that the combined dimensions of psychological well-being (purpose …

Beyond Words: A Systematic Multimodal Framework For Text, Images, And Extreme Helpfulness In Online Reviews, Alvaro J. Aguado Marin

Dissertations

Online product reviews have become increasingly multimodal, combining text with media-rich elements such as images. However, academic research has largely examined textual features in isolation, overlooking how visual content and its interaction with text shape perceived helpfulness. This dissertation addresses that gap by developing and empirically validating a comprehensive framework capturing how textual, visual, and contextual features collectively influence review evaluation. Grounded in the Elaboration Likelihood Model (ELM) and extended through the Text-Image Elaboration Likelihood Model (TI-ELM), the framework advances understanding of how consumers process content from both user- and business-generated sources. It also lays the foundation for examining emerging …

The Central Bank Supervision Stringency On Bank Stability, Sara Eliufoo, Judika King'ori

Tanzanian Economic Review

This study examines the relationship between central bank supervision stringency and bank stability in Tanzania, focusing on 45 licensed banks. Specifically, it assesses the influence of regulatory capital stringency, loan loss provisioning stringency, and loan diversification stringency on bank stability. Guided by Agency Theory and Credit Risk Management Theory, the study adopts a quantitative research design. Primary data were collected using structured questionnaires administered to 225 bank employees, including credit, finance, internal audit, risk, compliance, and human resource officers. Data were analyzed using Structural Equation Modelling (PLS-SEM) via SmartPLS 4.0. Rigorous data screening addressed missing values, outliers, and measurement errors. …

The Influence Of Social Media Interactions On Consumer Behavior In Influencer Vs. User-Generated Destination Content: The Role Of Source And Content Factors, Elmira Listiawardany, Rifelly Dewi Astuti

ASEAN Marketing Journal

Based on Service Dominant Logic, Value Co-Creation, and the Information Adoption Model, this research model examines the influence of Social Media Interactions on destination content on Visit Intention and Behavioral Engagement, involving Source Credibility, Homophily, and Content Quality as mediators in this relationship. To provide more specific implications, this study also compares how the model applies to two different types of content, namely influencer content and user-generated content (UGC).

This research uses a survei questionnaire method and obtained 313 samples that meet this research criteria, which are those who located in Indonesia, age 17 to 43, using social media, and …

From Fashion To Electronics: Analyzing Shopee Indonesia Email Marketing Content Across Different Product Categories, Tri Anita Rahayu, Irmawan Rahyadi, La Mani La Mani

ASEAN Marketing Journal

This study explores the email marketing content employed by Shopee Indonesia across various product categories, including fashion, health & beauty, electronics, digital products, and home & living. By analyzing the variations in themes, messaging, and promotional tactics, the research aims to understand how Shopee Indonesia customizes its email content to optimize engagement and conversion rates across these diverse categories. The findings reveal that Shopee Indonesia employs distinct content strategies tailored to the specific characteristics and consumer preferences associated with each category, highlighting the platform's strategic approach to targeted marketing.

Urban Transportation And Marketing Efficiency Among Tomato Marketers In Oyo State, Nigeria, Chuks O. Idiaye, Isaac Busayo Oluwatayo, Nafisat O. Tijani

ASEAN Marketing Journal

The study examined the effect of urban transportation on tomato marketing efficiency using major markets in Ibadan metropolis in south-west Nigeria as case study. The data used were collected from a total of 170 tomato marketers using a structured questionnaire. The locations of the markets included Ibarapa Central, Ibarapa East, Ibarapa North, Ido, Lagelu, and Akinyele. Descriptive statistics, Shepherd’s measure of efficiency and Multinomial regression were used to analyze the data collected. Findings from the study revealed that transportation plays a crucial role in the marketing of tomato in Oyo state, Nigeria and that mini-cabs are the most preferred means …

The Impact Of Social Media Activities On ‘Labubu The Monsters' Brand Awareness And Brand Image, Grace Javiera Sadihin, Patricia Evelyn Angelika, I Ketut Rangga Wardana Putra, Fari Agil Aryaputra, Theodorus Otniel

ASEAN Marketing Journal

This study aims to investigate the impact of social media activities on brand image and brand awareness. A quantitative study was conducted using a validated questionnaire distributed to a sample of 348 respondents of Gen Z, Gen Y, and Gen X who use social media and are familiar with Labubu The Monsters. Multiple regression analysis was performed using SPSS version 27 to test the hypotheses. The results revealed a significant impact of social media activities on brand awareness and brand image. It was found that entertainment, trendiness, and influencers affect brand awareness, while entertainment, EWOM, trendiness, and influencers affect brand …

Perceived Value And Customer Satisfaction In The Nigerian Airlines Businesses, Adeyemi Abdulwasiu Adebayo, Abdulazeez Alhaji Salau, Abdulazeez Alhaji Salau

ASEAN Marketing Journal

Due to the nature of consumers as being price conscious and their attitude in evaluating if the services rendered by service providers can meet their needs and aspirations, airline service providers need to understand the perceived value of their esteemed customers to ensure that the services rendered are satisfying and can ultimately lead to loyalty. This study investigated the influence of customer perceived value proxy with customer experience and service quality in building satisfaction in the Nigerian Airline business. The study employed a quantitative research design through a survey to collect primary data from domestic customers of the chosen airlines. …

The Effect Of Interpersonal Interaction Factors On Buyers Purchase Intention In Tiktok Livestreaming Of Local Fashion Product, Moza Abel Talitha, Ira Irianty

ASEAN Marketing Journal

This study aims to determine the interpersonal interaction factors that influence purchase intentions of local Indonesian fashion products on TikTok live stream shopping, based on the SOR theory. The sample of this research is the audience of TikTok live stream shopping of local Indonesian fashion products, living in Jabodetabek, and aged between 18 to 34 years. There were 295 respondents and data were analyzed using PLS-SEM software. According to this study, Perceived similarity is positively related to Swift guanxi. In addition, Perceived similarity and Perceived responsiveness are positively related to Initial Trust. Swift guanxi and Initial Trust are positively related …